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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 3,098 Documents
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The Effect of Work Stress, Workload, and Work Culture on Turnover Intention at CV. Multec TC, Kediri City Mar' atul Hasanah; Beny Mahyudi
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 influence of work stress, workload, and work culture on employee turnover intention on CV. Multec TC Kediri. The phenomenon of high employee turnover in the last three years is the main background for this study. This study uses a quantitative approach with the census method (saturated sampling), where the entire population of 78 employees is used as respondents. Data was collected through questionnaire deployment and analyzed using multiple linear regression analysis techniques with the help of SPSS software. The results showed that partially, work stress (t = 4.973; sig = 0.000), workload (t = 2.708; sig = 0.002), and work culture (t = 2.070; sig = 0.000) had a positive and significant effect on turnover intention. Simultaneously, the three independent variables had a significant effect on the dependent variable with an F-value of 7.512 and a significance level of 0.001. The Adjusted R Square value of 0.845 showed that the contribution of work stress, workload, and work culture in explaining the variation in turnover intention was 84.5%, while the remaining 15.5% was influenced by other variables outside this study model. These results indicate that the management of CV. Multec TC Kediri needs to evaluate the distribution of work volume and improve the organizational cultural atmosphere to suppress employees' intention to move jobs.
The Impact of Digital Tax Services, Tax System Quality, and Tax Socialization on Tax Compliance Salma Putri Nur Amalina; Janiman Lie
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 decline in tax revenue caused by the new tax administration system prompted this study to examine the impact of digital tax services, tax system quality, and tax socialization on tax compliance at the KPP Pratama Cirebon 1. Primary data was obtained through a questionnaire survey. The population in this study consisted of 163,994 individual taxpayers. The sampling method used was purposive sampling with the criteria of individual taxpayers who already had an NPWP and individual taxpayers who were registered at the Cirebon Satu Tax Office. The sample measurement technique used the Slovin formula, resulting in 399 respondents. This study's analysis used SmartPLS 4 software with SEMPLS. The results of this study stated that the p-values of all variables were below 0.05 and the t-statistics were greater than 1.96. Indicating that all hypotheses were accepted. Therefore, it can be stated that the digital tax service variable (T-statistics = 5.458 & p-values < 0.5) has a significant effect on tax compliance, the quality of the tax system (T-statistic = 13.995 & p-values < 0.5) has a significant effect on tax compliance, and tax socialization (T-statistics = 4.535 & p-values < 0.5) has a significant effect on tax compliance.
The Effect of Profitability, Profit Changes, Profit Management, and Tax Management on Company Value (Case Study of Manufacturing Companies Listed on the IDX 2020–2024) Nur Anita Chandra Putry; Sya’ib Muhammad Hanif
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.v9i2.10355

Abstract

This study aims to analyze the influence of profitability, profit changes, profit management, and tax management on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Firm value is an important indicator reflecting shareholder welfare and is a primary consideration for investors in making investment decisions. Internal factors such as a company's ability to generate profits, the dynamics of profit changes, profit management practices, and tax management strategies are suspected to play a role in influencing firm value. This research method applies a quantitative approach by using a data sample of 220 manufacturing companies on the IDX using sampling techniques, taking several things into consideration, and analyzing data using SPSS 20. The independent variables in this study are profitability, earnings changes, earnings management, and tax management, while the dependent variable is firm value. Based on the data analysis, this study found that profitability and earnings changes have a positive influence on firm value. In addition, earnings management and tax management showed a negative influence on firm value.
The Influence of Fear of Missing Out (FOMO), Self-Control, and Ease of Use on Impulsive Buying among Generation Z through the TikTok Shop Live Shopping Feature Maulidya Dwi Lestari; Nurhadi Nurhadi
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 influence of Fear of Missing Out (FOMO), self-control, and ease of use on impulsive buying behavior among Generation Z in Surabaya through TikTok Shop's live shopping feature. With Indonesia's internet penetration reaching 80.66% in 2025 and TikTok Shop emerging as the second most popular e-commerce platform in Indonesia with a 27.37% market share, the digital environment increasingly fosters spontaneous consumer behavior. This study employed an associative quantitative approach with purposive sampling, involving 153 Generation Z respondents who actively use TikTok Shop's live shopping feature in Surabaya, of which 151 met the analysis criteria. Data were collected through a structured questionnaire and analyzed using multiple linear regression. Results indicate that FOMO, self-control, and ease of use simultaneously exert a significant influence on impulsive buying (F=34.613; p<0.001; R²=0.414). Partially, FOMO (β=0.720; t=9.627; p<0.001) and ease of use (β=0.253; t=2.312; p=0.022) positively and significantly predict impulsive buying, while self-control (β=-0.094; t=-0.650; p=0.517) shows no significant effect. These findings imply that digital platforms should consider psychological and technological factors when designing responsible marketing strategies targeting young consumers.
The Effect of Financial Stress on Financial Behavior with Digital Knowledge as a Mediating Variable Abhinaiya Maheswari Dzakira; Maretha Ika Prajawati
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 investigates how financial stress impacts financial behaviors, with digital knowledge as a mediating variable among non-local students enrolled in the Faculty of Economics at Maulana Malik Ibrahim State Islamic University of Malang from the class of 2022. A quantitative survey method was employed to gather data from 96 participants chosen through purposive sampling, and the analysis utilized SEM-PLS. The results show that financial stress does not have a significant influence on financial behavior, but it does have a notable negative impact on digital knowledge. On the other hand, digital knowledge has a significant positive effect on financial behavior and mediates the connection between financial stress and financial behavior, leading to a negative outcome. Digital knowledge plays a crucial role as a mediating factor, highlighting that students' capacity to comprehend and apply digital financial information greatly affects their financial actions during times of financial stress.
The Influence of Work Motivation and Work Environment on Employee Job Satisfaction at The Class II Port Authority Office (KSOP) of Cirebon Arayhan Arayhan; Sunimah Sunimah
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

Employee job satisfaction is an important indicator of organizational effectiveness because it influences employee performance, commitment, and service quality. Although work motivation and work environment have been widely recognized as important determinants of job satisfaction, previous studies have reported inconsistent findings, particularly across different organizational contexts. Empirical evidence from maritime public-sector institutions remains limited. Therefore, this study aims to examine the influence of work motivation and work environment on employee job satisfaction at the Class II Port Authority Office (KSOP) of Cirebon. This study adopted a quantitative approach based on Herzberg’s Two-Factor Theory. Data were collected through a structured questionnaire distributed to all civil servants employed at KSOP Class II Cirebon. Using a saturated sampling technique, the study involved 70 respondents. Data were analyzed using multiple linear regression with SPSS version 23 to examine both partial and simultaneous effects of the independent variables on job satisfaction. The findings indicate that work motivation has a positive but statistically insignificant effect on employee job satisfaction (β = 0.188; p = 0.222). In contrast, work environment has a positive and significant effect on job satisfaction (β = 1.413; p < 0.001) and emerged as the strongest predictor among the variables examined. Furthermore, work motivation and work environment simultaneously have a positive and significant effect on employee job satisfaction (F = 68.427; p < 0.001), explaining 67.1% of the variance in job satisfaction (R² = 0.671). These findings provide partial support for Herzberg’s Two-Factor Theory by demonstrating the dominant role of work environment as a hygiene factor in shaping employee satisfaction within a public-sector organization. The study contributes to the human resource management literature by suggesting that the influence of work motivation on job satisfaction may be context-dependent. Practically, the findings highlight the importance of improving workplace conditions, communication quality, and organizational support to enhance employee job satisfaction and organizational effectiveness.
The Effects of Profitability, Leverage, and Corporate Governance on Sustainability Reporting in Manufacturing Companies in Indonesia Fitra Rojannah; Acep Komara
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 influence of profitability, leverage, and corporate governance on sustainability reporting among manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The primary rationale for this study stems from the discrepancy between environmental commitments stated in reports and actual on-the-ground practices, as well as the prevalence of greenwashing. The study population consists of 85 manufacturing companies, with a sample of 20 companies selected using purposive sampling. The analysis method employed is multiple linear regression using SPSS software. Partial test results indicate that profitability does not have a significant effect on sustainability reporting (Sig. 0.150 > 0.05). Similarly, leverage was found to have no significant effect on sustainability reporting (Sig. 0.365 > 0.05). Conversely, corporate governance was proven to have a positive and significant effect on sustainability reporting (Sig. 0.014 < 0.05). Simultaneously, this research model was not significant at the 95% confidence level, with a significance value of 0.052. The Adjusted R-Square value of 0.060 indicates that the independent variables can only explain 6% of the variation in sustainability reporting, while the remaining 94% is explained by variables outside the model.
The Effect of Environmental, Social, and Governance Disclosure on the Firm Value of Telecommunication Companies Listed on the Indonesia Stock Exchange During the 2022–2024 Period Jerry Hotama; Widyasari Widyasari
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.v9i2.10408

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) scores on firm value as measured by Price-to-Book Value (PBV). The population of this study consists of telecommunications companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. ESG scores are employed as the independent variable, while PBV serves as the dependent variable. The telecommunications sector was selected because of its strategic role in supporting digital transformation and its growing exposure to sustainability-related issues, including energy consumption, electronic waste management, data security, and digital inclusion. This research applies a quantitative approach using panel data obtained from annual and sustainability reports of the sampled companies. The hypotheses were tested using panel data regression analysis with the assistance of EViews software. The analysis was conducted to determine whether ESG disclosure and performance contribute to enhancing firm value from the perspective of investors and the capital market. The results indicate that ESG scores have a negative and statistically insignificant effect on Price-to-Book Value (PBV). These findings suggest that investors in the Indonesian telecommunications sector may not yet consider ESG performance as a primary factor in determining company valuation. Instead, market participants may place greater emphasis on financial performance and other conventional indicators when making investment decisions. The study contributes to the growing literature on ESG and firm value by providing empirical evidence from the telecommunications industry in an emerging market context.
Time Management, Work Stress, and Burnout as Determinants of Nurse Performance in Cirebon City Lutfi Roziqin; Edy Hartono
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 efficacy of nurses is a vital indicator of healthcare service quality and patient safety. Nurses frequently face time limitations, job stress, and burnout, which can impair their ability to provide quality care. This study aims to investigate the effects of time management, occupational stress, and burnout on the performance of nurses in Cirebon City. This study utilized a quantitative explanatory design. The population consisted of 1,505 nurses employed in hospitals and healthcare facilities in Cirebon City. The minimum sample size was 316 respondents, determined using the Slovin formula, whereas 350 valid responses were analyzed. Data were collected by a structured questionnaire utilizing a five-point Likert scale and analyzed with SPSS, including descriptive statistics, validity and reliability evaluations, classical assumption tests, multiple linear regression, t-tests, F-tests, and determination coefficients. The findings indicated that time management positively and significantly influenced nurse performance, whereas work stress and burnout negatively and significantly impacted it. The concurrent assessment indicated that time management, work-related stress, and burnout collectively impacted nurse performance. The adjusted R-squared value of 0.207 signifies that 20.7% of nurse performance is elucidated by the three factors. This study concludes that improving nurse performance requires effective time management, stress control, and burnout prevention strategies. The findings provide practical implications for health care managers to strengthen workload management, supportive supervision, and psychological well-being programs for nurses.
The Effect of Liquidity, Profitability, Leverage, and Operating Cash Flow on Financial Distress of Transportation-Logistics Companies on the Indonesia Stock Exchange (IDX) 2022-2024 Sicilya Khairunnisa; Deannes Isynuwardhana
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.v9i2.10422

Abstract

Financial distress refers to the financial instability of a company. The transportation and logistics sector underwent significant changes due to the COVID-19 pandemic in 2020–2021, leading to a decline in revenues and disruptions in cash flow. In the post-pandemic period of 2022–2024, this sector showed signs of recovery, driven by increased economic activity, the resurgence of the tourism sector, and the rapid growth of e-commerce. However, the recovery has not been uniform, with some companies still facing financial pressures due to high debt, increased operational costs, and global economic uncertainty. This study aims to analyze the influence of liquidity, profitability, leverage, and operating cash flow on financial distress in transportation and logistics companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study uses a quantitative causal-explanatory approach with a purposive sampling technique, and the sample consists of 34 companies that meet the predetermined criteria. The independent variables include liquidity (CR), profitability (ROA), leverage (DER), and operating cash flow (OCF), while financial distress is measured using the modified Altman Z-Score model. The data are analyzed using panel data regression, starting with descriptive statistics, model selection through Chow, and Lagrange Multiplier tests, and classical assumption tests to validate the model. Partial (t) and simultaneous (F) tests are used to assess the significant effects of the variables, followed by an analysis of the coefficient of determination to measure the variation in financial distress explained by the model. This research is expected to provide insights into the financial condition of companies and the factors influencing financial distress in the post-pandemic period. Keywords: Financial Distress, Liquidity, Profitability, Leverage, Operating Cash Flow

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