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Mohamad Toha
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Jalan Raya Tirtowening Jl. Raya Tirtowening Pacet No.17, Bendorejo, Bendunganjati, Kec. Pacet, Kabupaten Mojokerto, Jawa Timur 61374
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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 
Development of Virtual Reality-Based Learning Media on Support Insulator Maintenance (PDKB-TM) to Improve Students' Competence at PLN Muhammad Aditya Firnanda; Djoko Laras Budiyo Taruno
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.v9i2.10290

Abstract

This study aims to: (1) Produce virtual reality-based learning media for PDKB-TM pedestal insulator maintenance material to improve student competency at PLN. (2) Analyze the feasibility of virtual reality-based learning media for PDKB-TM pedestal insulator maintenance material to improve student competency at PLN. (3) Measure the effectiveness of virtual reality-based learning media for PDKB-TM pedestal insulator maintenance material to improve student competency at PLN. The research method used in this study is Research and Development (R&D) using the ADDIE model which is divided into 5 stages: Analyze, Design, Development, Implement, and Evaluate. The subjects in the study were PDKB-TM employees at PT. PLN (Persero) UP3 Palembang, 2 material experts from lecturers, 2 media experts from the Faculty of Electrical Engineering, Yogyakarta State University. The learning media was tested on 30 students, with data collected through user response questionnaires as well as pretests and posttests. Data analysis was carried out by assessing the questionnaire using a Likert scale of 1-4, then a feasibility and effectiveness test was carried out using the normalized N-Gain test to determine the level of feasibility and effectiveness of the learning media. The results of the study are in the form of (1) Virtual reality-based learning media, (2) Guidebooks containing teaching materials, operating guides for virtual reality-based learning media and maintenance work instructions for PDKB-TM supporting insulators. The results of the material expert assessment were declared worthy with the category of "very good" obtaining a percentage of 86.52%, the results of the media expert assessment were declared worthy with the category of "very good" obtaining a percentage of 80.95%, and user responses received a very good category with a percentage of 91.1%. The results of the N-gain Test with a good category of 82.82%. Suggestions for developing virtual reality learning media with more PDKB-TM competency materials at PLN.
The Effectiveness of Inventory Control Systems in Public Food Logistics: Evidence From Indonesia Mutiara Balqis Adam; Siti Nursyamsiah
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.v9i2.10294

Abstract

This study examines the effectiveness of a rice inventory control system in supporting the sustainability and stability of the national food supply. It evaluates key indicators, including planning accuracy, recording accuracy, compliance with standard operating procedures, stock availability and control, and the system’s ability to mitigate the risk of inventory damage. A descriptive qualitative approach with a case study design was employed, using both primary and secondary data. Primary data were collected through interviews with personnel directly involved in inventory management, while secondary data were obtained from document reviews such as SOPs, organizational structures, and inventory records. Data analysis involved data reduction, presentation, and conclusion drawing. The findings reveal that the inventory control system operates in a structured and integrated manner through the use of an ERP system, periodic stocktaking, and preventive as well as corrective quality control measures. However, increased absorption volume driven by government assignments poses challenges to warehouse capacity management. Overall, the system is considered effective in maintaining rice supply stability.
Return and Volatility Analysis of the Islamic Stock Index on Generation Z’s Investment Flow Impr Nurul Febryana; Ahadiah Agustina; Novi Yanti Sandra Dewi
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

Abstract

This study aims to analyze the relationship between the performance of Islamic stock indices, particularly return and volatility, and Generation Z’s investment behavior in Indonesia. This research is motivated by the increasing participation of young investors in digital-based investment activities aligned with Islamic financial principles. Unlike previous studies that tend to rely on perception-based measures, this study emphasizes the distinction between objective financial indicators and subjective investor behavior. This research adopts a quantitative explanatory approach by combining secondary data in the form of Islamic stock index returns and volatility with primary data measuring Generation Z’s investment behavior through questionnaires. Data analysis is conducted using multiple linear regression. The findings indicate that volatility has a significant influence on Generation Z’s investment behavior, while return does not show a significant effect. These results suggest that Generation Z investors are more sensitive to market risk and uncertainty than to potential returns. This study contributes to the development of Islamic behavioral finance literature and provides practical implications for enhancing adaptive Islamic financial literacy strategies.
The Influence of Brand Ambassadors and Brand Credibility on Purchase Decisions of Glad2Glow Skincare Products on TikTok in Bandung City Della Kurnia Febrianti; Muji Rahayu
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.v9i2.10313

Abstract

This study aims to analyze the influence of brand ambassadors and brand credibility on purchase decisions among consumers of Glad2Glow skincare products through the TikTok platform in Bandung. A sample of 100 respondents was determined using the Lemeshow formula with purposive sampling technique. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 21. The results show that both partially and simultaneously, brand ambassadors and brand credibility have a positive and significant effect on purchase decisions, highlighting the importance of utilizing credible brand ambassadors and strengthening brand credibility to enhance purchase decisions in social commerce contexts.
Opinion of WTP in Village Fund Management Accountability at the APIP Inspectorate of East Bolaang Mongondow Regency Devo Sucita Lokiman; Driana Leniwati; Nazaruddin Malik
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.v9i2.10319

Abstract

This research aims to analyze the accountability of village fund management and the role of supervision in realizing good village financial governance. The main problem in this study is the lack of optimal transparency, human resource capacity, and political intervention that affects the quality of village fund management. This study uses a descriptive qualitative approach with a case study method, with data collection techniques through interviews, observations, and documentation. Data analysis was carried out using an interactive model which included data reduction, data presentation, and conclusion drawn. The results of the study show that normatively village fund management has referred to the principles of Stewardship Theory and Good Governance, but the implementation is still not optimal. The main problems found include lack of transparency of information to the community, changes in programs that are not communicated openly, limited competence of village officials, and indications of nepotism practices in the distribution of aid. In addition, the role of the Government Internal Supervisory Apparatus (APIP) as an internal supervisor has run through the function of coaching and supervision, but its effectiveness still faces various obstacles. On the other hand, the quality of financial statements that have implications for the Fair Without Exception (WTP) opinion is greatly influenced by the internal control system and asset management. Thus, it is necessary to strengthen the capacity of human resources, increase transparency, and optimize supervision to realize accountable and public-interest-oriented management of village funds.
The Effect of Organizational Culture on Employee Performance: Job Satisfaction as a Mediating Variable and Transformational Leadership as a Moderating Variable Ivan Dananjaya; Majang Palupi
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.v9i2.10333

Abstract

This study aims to examine the effect of organizational culture on employee performance, with job satisfaction as a mediating variable and transformational leadership as a moderating variable. Organizational culture is considered an important factor in shaping employee attitudes and behavior, which in turn influences job satisfaction and performance. This research applies a quantitative approach using a census sampling technique involving 86 civil servant employees. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4.0. The results indicate that organizational culture does not have a significant direct effect on employee performance, but has a positive and significant effect on job satisfaction. Furthermore, job satisfaction has a positive and significant effect on employee performance and mediates the relationship between organizational culture and employee performance. However, transformational leadership does not significantly moderate the relationship between organizational culture and job satisfaction. These findings suggest that employee performance is more strongly influenced by psychological factors such as job satisfaction rather than direct organizational cultural practices.
The Effect of ESG Score on Default Risk With Ownership Concentration as Moderating Variables Arellano Belva Radhiyya Putera; Cynthia Afriani Utama
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.v9i2.10340

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) score on corporate default risk by incorporating ownership concentration—measured through cash flow rights, control rights, and family ownership—as moderating variables. Grounded in agency theory, the study hypothesizes that ownership structure may strengthen or weaken the effectiveness of ESG implementation in mitigating financial risk. The research sample comprises 304 observations of publicly listed companies in Indonesia that had an ESG score between 2020 and 2023. Data analysis is conducted using fixed effect panel regression with clustered robust standard errors. The findings reveal that ESG score has a positive and significant effect on Z-score, indicating that companies with higher ESG performance tend to exhibit lower default risk. The moderating effect of cash flow rights weakens the ESG impact on default risk, while control rights significantly enhance it. Meanwhile, family ownership is found to be insignificant both as a main variable and as a moderator in the ESG–default risk relationship. These results emphasize the critical role of ownership structure in determining the effectiveness of ESG as a risk mitigation tool and highlight the need for adaptive governance and regulatory frameworks to support sustainability practices in corporations. This study contributes to the growing literature on ESG, ownership structure, and risk management in emerging markets.
Evaluation of Costs and Impact of Corporate Social Responsibility (CSR) in the Framework of Triple Bottom Line at PT Terminal Petikemas Surabaya Taufan Hariono; Driana Leniwati; Nazaruddin Malik
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.v9i2.10348

Abstract

This study aims to analyze the implementation of Corporate Social Responsibility (CSR), cost allocation, and its impact on company performance within the framework of the Triple Bottom Line (profit, people, and planet) and evaluate the feasibility of CSR costs using the Cost-Benefit Analysis approach at PT Terminal Petikemas Surabaya. The research method used is a mixed methods approach, namely a qualitative combination through interviews with CSR management, finance sections, HSSE, the community, and community leaders, and quantitative through the analysis of company sustainability report data. The results of the study show that the implementation of CSR is carried out systematically through the stages of social mapping, planning, implementation, and evaluation with a budget allocation of IDR 9.05 billion. CSR has been proven to have a positive impact on the profit aspect through cost efficiency and operational stability, the people aspect through improving community welfare, reducing unemployment, and empowering MSMEs, and the planetary aspect through environmental rehabilitation such as mangrove planting and coastal waste management. In addition, the results of the Cost-Benefit Analysis show that the benefits of CSR are much greater than the costs incurred, resulting in positive net benefits. Thus, CSR not only functions as a corporate social responsibility, but also as a business strategy that supports the company's long-term sustainability.
The Effect of Profitability and Institutional Ownership on Firm Value with Firm Size as a Moderating Variable Annisa Firmansyah; Khairunnisa Khairunnisa
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.v9i2.10360

Abstract

Firm value reflects market perceptions of a company’s performance and future prospects, which are commonly associated with stock prices. This study aims to analyze the effects of profitability and institutional ownership on firm value, with firm size serving as a moderating variable. The research is motivated by the declining trend in the average Tobin’s Q ratio of food and beverage companies listed on the Indonesia Stock Exchange during the 2020-2024 period, indicating weakening market valuation within the subsector. This study employs a quantitative approach using Moderated Regression Analysis (MRA). The sample consists of 31 food and beverage companies selected through purposive sampling, resulting in 155 firm-year observations. The results show that profitability has a positive and significant effect on firm value, while institutional ownership does not have a significant effect. Furthermore, firm size strengthens the effect of profitability on firm value but does not moderate the relationship between institutional ownership and firm value. This study contributes to the development of signaling theory by examining the moderating role of firm size in the post-pandemic period and provides practical implications for investors and companies in evaluating firm value.
Minimizing Deductible Costs in Container Damage Claims to Control the Operational Reserve Budget: A Case Study of a State-Owned Cargo Handling Company Prisma Rohman Wardana; Driana Leniwati; Nazaruddin Malik
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.v9i2.10377

Abstract

Managing deductible costs in container damage claims is a critical issue in maintaining the stability of a stevedoring company’s operational budget. This study aims to analyze strategies for controlling deductible costs through the integration of risk management, accounting information systems, and internal controls. Data were collected through in-depth interviews, observations, and documentation at PT Terminal Petikemas Surabaya, and then analyzed using the Miles and Huberman interactive model. The results indicate that deductible costs cannot be directly reduced because they are fixed, but they can be controlled by reducing the frequency of recurring minor claims. The lack of integration among risk, information, and control systems is the primary cause of cost inefficiency. Therefore, controlling deductible costs requires a systemic, integration-based approach to enhance operational efficiency and maintain the company’s financial stability.

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