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Mohamad Toha
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INDONESIA
IIJSE
Published by Universitas KH. Abdul Chalim
ISSN : -     EISSN : 2621606X     DOI : https://doi.org/10.31538/iijse
Core Subject : Economy,
Economics, Econometrics & Finance
The Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) is Sharia Economics Journal published by Sharia Economics Department Institut Pesantren KH. Abdul Chalim, Mojokerto. The Journal focuses on the issues of Sharia Economics, the History of Islamic Economic Thought, Islamic Law, Local Wisdom in Sharia Economic Perspective, and others related to Sharia economics. The journal is published periodically triannually in March, July, and November. Guidance for submission: ֎ The manuscript submitted to IIJSE must never be published elsewhere. ֎ The IIJSE is published in English. ֎ The articles must be submitted via OJS in Microsoft Word format. ֎ The articles should follow APA reference, with the body note, max 4000 words, and APA citation style.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 3,039 Documents
 300   301   302   303   304 
Perspectives of Indonesian Accountants and Auditors on the Effectiveness of Corporate Governance and It in Preventing Fraud Joshua John Patrick; Rindang Widuri
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10133

Abstract

Purpose This study explores the perspectives of accountants and auditors in Indonesia regarding Corporate Governance (CG) and Information Technology (IT). It aims to provide valuable insights for researchers, senior management, and boards of directors on effective fraud prevention strategies. Furthermore, the study seeks to enhance awareness of the importance of effective oversight, ethical behavior, and strong corporate governance practices in mitigating corporate failure. Design/methodology/approach. This study employs a survey method involving financial accountants as well as internal and external auditors. A one-sample test is used to evaluate the significance of Corporate Governance in fraud prevention. Paired sample tests are applied to compare traditional audit techniques with IT-based methods, while one-way ANOVA is conducted to assess differences in perspectives among respondents. Findings The results indicate that Corporate Governance has a significant impact on fraud prevention, with internal audit departments identified as the most utilized CG mechanism. Additionally, Information Technology demonstrates a comparable impact to traditional fraud prevention methods. Internal control reviews and improvements are the most frequently employed traditional techniques, whereas continuous auditing emerges as the most widely used IT-based approach for fraud prevention. Research implications/limitations The findings emphasize that strong corporate governance is essential for effective fraud prevention, requiring organizations to continuously enhance their governance practices. The integration of IT tools with traditional fraud prevention methods is recommended to develop a more comprehensive and effective strategy.Originality/value This study contributes to the existing literature by examining the role of Corporate Governance and Information Technology in fraud prevention and detection, particularly within Southeast Asia and other emerging economies. It offers important insights for both academics and practitioners in Indonesia, as well as for the international community.
The Effect of Capital Structure and Internal Audit Function Effectiveness on Company Financial Performance (Study on Banking Sector Companies Listed on the Indonesia Stock Exchange for the 2022-2024 Period) Henni Rahayu; Ali Rahman Reza Zaputra; Marlina Marlina
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10146

Abstract

This study seeks to thoroughly investigate the influence of capital structure and the effectiveness of internal audit functions on the financial performance of banking sector companies listed on the Indonesia Stock Exchange during the period from 2022 to 2024. In this research, capital structure is quantified using the Debt-to-Equity Ratio (DER), while the effectiveness of internal audits is evaluated through disclosures outlined in specific sections of POJK No. 1/POJK.03/2019. Financial performance, serving as the key outcome variable, is measured by Return on Assets (ROA). The methodology adopts a quantitative research design, incorporating purposive sampling from 46 companies across a three-year span, resulting in a total of 138 observations. Multiple linear regression analysis is applied to examine the relationships. The findings demonstrate that capital structure exerts a significant negative impact on both the effectiveness of internal auditing and overall financial performance.
Determinants of Financial Management Behavior Based on Financial Literacy, Social Influence, and Financial Technology Usage Among Generation Z in Surabaya Haura Rizqi Dzakiyyah Chandra; Jojok Dwiridotjahjono
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10226

Abstract

Amid the rapid digitalization of Surabaya’s economy, Generation Z faces significant challenges in managing their personal finances. This study aims to analyze the influence of Financial Literacy, Social Influence, and Financial Technology Usage on Financial Management Behavior among Generation Z in Surabaya. A quantitative approach was used in this study, employing a non-probability sampling technique by distributing questionnaires to 175 Generation Z respondents in Surabaya, which were then analyzed using multiple linear regression. The results indicate that, both simultaneously and partially, Financial Literacy, Social Influence, and Financial Technology Usage have a positive and significant effect on Financial Management Behavior. These findings highlight the importance of strengthening financial literacy and fostering a supportive social environment to optimize the use of financial technology among young generation.
The Moderating Role of Job Satisfaction in the Effects of Performance Evaluation, Work Facilities, and Job Security on Employee Performance at Bank Mandiri Taspen Branches Throughout the Yogyakarta Region Sahril Sidik; Rinaldi Rinaldi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

Developments in human resource management within the banking sector require organizations to manage factors that can optimally enhance employee performance. However, there remains inconsistency in research findings regarding the role of job satisfaction as a mediating variable in the relationship between organizational factors and employee performance. This study aims to analyze the influence of performance appraisal, work facilities, and job security on employee performance with job satisfaction as a mediating variable at Bank Mandiri Taspen’s Yogyakarta Regional Branch Office. This study employed purposive sampling with 64 respondents who are permanent employees directly involved in banking operations. Data were collected via a four-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 3.0. The results indicate that performance appraisal, workplace facilities, and workplace safety have a positive and significant effect on job satisfaction, and that job satisfaction has a significant effect on employee performance. The coefficient of determination indicates that the model explains 49.1% of the variation in job satisfaction and 40.2% of the variation in employee performance. These findings confirm that job satisfaction acts as the primary mediating variable in enhancing employee performance.
The Impact of ESG, Profitability, and Business Risk on Stock Returns: Evidence from the Indonesian Stock Market Sarah Ayu Deva; Anak Agung Gde Satia Utama
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

This study aims to analyze the impact of Environmental, Social, and Governance (ESG), profitability, and business risk on stock returns in the Indonesian stock market. The research utilizes panel regression analysis to assess the relationship between ESG scores, profitability, business risk, and stock returns of all publicly listed companies in Indonesia between 2020-2022. The results indicate that ESG does not significantly affect stock returns, which could be attributed to the prevalence of greenwashing in Indonesia. Profitability, shows a positive significant impact on stock returns, suggesting that more profitable companies tend to provide higher stock returns. Business risk negatively impacts stock returns, with companies facing higher risks showing lower returns due to greater price volatility. This study contributes to the theoretical understanding of the relationship between ESG, profitability, business risk, and stock returns in Indonesia. Practically, it offers valuable insights for investors to consider profitability and risk management over ESG claims when making investment decisions. The study is limited by its focus on Indonesian firms and the use of Bloomberg ESG scores, which may not fully capture the actual sustainability practices of companies.
Determination of Earnings Management: Reviewed from the Perspective of Audit Quality, Audit Committee, and Financial Performance Tegar Apriansyah Wismajaya Putra; Moh Yudi Mahadianto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

The purpose of this study is to evaluate earnings management factors in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2023 to 2024 from the perspectives of audit quality, audit committee size, and financial performance. This study uses a quantitative approach based on secondary data obtained from the companies' annual reports. Using the modified Jones Model, discretionary ratios are used to calculate earnings management. Public accounting firm affiliation (Big Four and Non-Big Four) determines audit quality, audit committee size is measured by the number of members, and financial performance is proxied by Return on Assets (ROA). The results show that audit quality has a negative and significant impact on earnings management; therefore, high-quality auditors can suppress earnings management practices. There is no evidence that audit committees have a significant impact on earnings management, suggesting that their existence may be ineffective if not accompanied by optimal quality and oversight. Meanwhile, financial performance has a positive and significant impact on earnings management, indicating that companies with high profitability are more likely to engage in earnings adjustments. Simultaneously, audit quality, audit committee size, and financial performance have a significant influence on earnings management.
The Effect of Ease of Access and Market Reach on Used Goods Sales Revenue Through Facebook Marketplace in Yogyakarta City Andres Rahmadani; Rinaldi Rinaldi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

This research was conducted in Yogyakarta. The goal is to find out how the sales revenue of sellers on Facebook Marketplace gets a large revenue affected by Ease of access and Market reach. 80 Yogyakarta locals who sell second-hand goods on the Facebook Marketplace participated in this study. The calculated t-value for the Ease of access variable was 2.134 > t table, or 1.191, with significant values of 0.036 and < 0.05, according to the researchers' findings. This indicates that sales revenue is affected by the Ease of access variable. The t-value calculated by the researcher for the variable Market reach was 2.402 > t table, or 1.191, with a significant value of 0.009 and > 0.05, according to the findings of this study showing that sales revenue is influenced by market reach. And it was found that 12,294 > 3,115 are the F-values calculated > from table F. This shows that the Ease of access and market reach factor drives customers' desire to make purchases on Facebook Marketplace which affects the amount of sales revenue of second-hand sellers on Facebook Marketplace.
E-Catalog V6: The Manifestation of Local Government Accountability in the Procurement of Goods and Services Jovan Christy Nugraha Labiro; Rudy Usman; Ridwan Ridwan; Muhammad Ilham Pakawaru
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10251

Abstract

This study aims to examine the accountability of goods and services procurement through the implementation of E-Catalog Version 6 at the Regional Development Planning Agency (BAPPEDA) of Central Sulawesi Province, specifically in the preparation of performance achievement reports. The study employs a qualitative approach using data collection techniques such as documentation and interviews. Data sources include the 2025 E-Catalog Version 6 policy document, goods and services procurement documents, and interview results with the Commitment-Making Official (PPK), Technical Activity Implementation Official (PPTK), and Goods and Services Manager. The research findings indicate that the implementation of E-Catalog Version 6 enhances transparency, accountability, and procurement efficiency through an integrated digital system that can be monitored in real-time. Simplified features, enhanced security, and the addition of administrative documents such as the Terms of Reference (TOR) support administrative orderliness and facilitate audits. However, implementation still faces challenges such as delays in account verification, limitations in network infrastructure, human resource capacity, and suboptimal integration of digital payments. The findings contribute to improving service quality through the integration of modern technology that facilitates service delivery to the public via local government procurement of goods and services.
The Influence of Digital Marketing, Brand Awareness, and Religiosity on Interest in Using Bank Syariah Indonesia Services Among Generation Z in Pamekasan Regency Sheril Fardiana; Irmayanti Hasan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

This study aims to analyze how digital marketing, brand awareness, and religiosity influence Generation Z’s intention to apply Bank Syariah Indonesia (BSI) services in Pamekasan Regency. A causal-descriptive design utilizing quantitative methods was employed. Purposive sampling served as the method for selecting participants. The study involved 100 Generation Z respondents from the districts of Tlanakan, Pamekasan, Pademawu, Larangan, and Galis. Research data were collected after the distribution of online questionnaires using Google Forms. The results indicated that, whether considered individually or collectively, digital marketing, brand awareness, and religiosity each have a positive and meaningful effect on the level of interest in applying BSI services.
Determinants of Accountant Involvement Intentions in Sustainability Accounting Practices Nurmalia Malahusna; Niko Silitonga
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10289

Abstract

The role of accountants in sustainability accounting practices is a determining factor in the transformation of the accounting profession amidst demands for transparency, social responsibility, and organizational sustainability. This study aims to analyze the determinants of accountants' involvement in sustainability accounting practices using the Theory of Planned Behavior (TPB) framework. This study used a quantitative approach with the Structural Equation Modeling–Partial Least Squares (SEM-PLS) technique on 252 respondents who work as accountants. The results show that perceived benefits have a positive and significant effect on attitudes toward sustainability accounting and intentions to engage in sustainability accounting, while perceived costs and complexity do not affect attitudes toward sustainability accounting but have a negative and significant effect on intentions to engage in sustainability accounting. In addition, attitudes toward sustainability accounting are proven to have a positive effect on intentions to engage in sustainability accounting and are able to mediate the relationship between perceived benefits and intentions to engage in sustainability accounting, but do not mediate the relationship between perceived costs and complexity and intentions to engage in sustainability accounting. Overall, these findings confirm that perceived benefits and the formation of positive attitudes are key factors in encouraging accountants' involvement in sustainability accounting practices, while perceived costs and complexity need to be managed strategically to avoid becoming obstacles to implementation.

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