cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Mohamad Toha
Contact Email
motoha013@gmail.com
Phone
+623216855722
Journal Mail Official
iijse.ikhac@gmail.com
Editorial Address
Jalan Raya Tirtowening Jl. Raya Tirtowening Pacet No.17, Bendorejo, Bendunganjati, Kec. Pacet, Kabupaten Mojokerto, Jawa Timur 61374
Location
Kab. mojokerto,
Jawa timur
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
 306   307   308   309   310 
The Influence of Workload and Supervisor Support on Performance with Work Stress as a Mediating Variable among Civil Servants (ASN) at the Inspectorate Office of Bolaang Mongondow Regency Indri Hapsari Bonde; Santi Nururly; I Nyoman Nugraha
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 examine the mediating role of work stress in the influence of workload and supervisor support on the performance of Civil Servants (ASN) at the Inspectorate Office of Bolaang Mongondow Regency. This research is a causal associative study using a quantitative approach. The sampling technique employed was a census method involving 84 respondents selected from Civil Servants working at the Inspectorate Office of Bolaang Mongondow Regency. Data analysis was conducted using the PLS-SEM technique with SmartPLS 3 software. The results indicate that workload has a significant negative effect on performance, while supervisor support has a significant positive effect on performance. Furthermore, workload has a significant positive effect on work stress, whereas supervisor support has a significant negative effect on work stress. In addition, work stress has a significant negative effect on performance. The findings also reveal an indirect effect of workload on performance through work stress, while the indirect effect of supervisor support on performance through work stress was not found. High workload characterized by complex job demands, time pressure, and limited resources is able to increase employees’ levels of work stress. Employees who face multitasking, excessive workloads, and insufficient working time tend to experience physical fatigue, psychological pressure, and reduced work comfort, which ultimately worsen their work stress conditions.
Role of Bandwagon Effect and Electronic Word of Mouth in Wardah Cosmetics Purchasing Decisions on Shopee Among Gen Z Muhamad Daffa Rizqullah; May Dedu
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

The growth of e-commerce in Indonesia has transformed consumer behavior, particularly in the cosmetics industry. Shopee, as one of the largest e-commerce platforms, fosters strong digital social dynamics through product popularity and consumer reviews. This study aims to analyze the role of the Bandwagon Effect and Electronic Word of Mouth on Generation Z consumers' purchasing decisions regarding Wardah products on Shopee. This study employs a quantitative approach with an explanatory design. Primary data were collected through a questionnaire distributed to 100 respondents who had previously purchased Wardah products on Shopee, analyzed using multiple linear regression, including classical assumption tests and hypothesis testing. The results indicate that the Bandwagon Effect and Electronic Word of Mouth have a positive and significant influence on purchasing decisions, both partially and simultaneously, with Electronic Word of Mouth showing a more dominant influence. These findings suggest that the quality of information and credibility of consumer reviews play a crucial role in online cosmetic purchasing decisions. This study offers practical implications for businesses in designing digital marketing strategies based on social influence and consumer reviews.
The Influence of Cash Flow and Earnings Quality on Financial Distress in IDX Transportation-Logistics Companies Larasati Gadis Budi Lestari; Dudi Pratomo
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.v9i2.10594

Abstract

Financial distress is a condition of financial difficulty that may disrupt a company’s operational continuity and business sustainability. This condition is an important concern, particularly for companies in the transportation and logistics subsector, as it may affect their ability to meet financial obligations, including debt payments and routine operational expenses. Cash flow and earnings quality are key indicators that can be used to assess a company’s financial health and the risk of financial distress. This study aims to analyze and examine the effect of cash flow and earnings quality on financial distress in transportation and logistics subsector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative method with a causal approach to examine the cause-and-effect relationship between the independent and dependent variables. The research sample consists of 27 companies with a total of 135 observations selected using a purposive sampling technique. Data analysis was conducted using panel data regression with the assistance of EViews 12 software, which enables both simultaneous and partial evaluation of the variables. The results indicate that cash flow and earnings quality simultaneously have a significant effect on financial distress. However, partially, each variable does not show a significant effect on financial distress. These findings contribute to the development of literature related to financial distress and may serve as a consideration for company management and investors in evaluating corporate financial conditions. Future research is recommended to include other variables that may potentially affect financial distress in order to provide a more comprehensive analysis. Keywords: cash flow, earnings quality, financial distress, transportation and logistics.
The Influence of Village Apparatus Competence, Accountability, and Transparency on the Effectiveness of Village Fund Management with Community Participation as a Moderating Variable (Case Study: Kubu Raya Regency, Sungai Raya District, Parit Baru Village, Natalia Natalia; Wendy Wendy; Nindy Febriani
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 examines the relationships between village apparatus competence, accountability, and transparency and the effectiveness of village fund management, as well as the moderating role of community participation. The study was conducted in Parit Baru, Serdam, and Kuala Dua Villages, Sungai Raya District, Kubu Raya Regency. A quantitative causal-associative survey design was employed, involving 350 community respondents selected through purposive sampling. Data were analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS. The findings indicate that village apparatus competence, accountability, and transparency have positive and significant relationships with the effectiveness of village fund management. Among these factors, accountability has the strongest direct relationship with management effectiveness. Community participation also positively and significantly moderates the relationships between each of the three governance factors and village fund management effectiveness. The structural model explains 63.7% of the variance in village fund management effectiveness and demonstrates satisfactory predictive relevance and empirical fit. These findings show that effective village fund management depends not only on competent apparatus, accountable administration, and transparent information but also on meaningful community involvement in planning, implementation, and oversight. Therefore, village governments should strengthen participatory governance mechanisms to improve the effectiveness and public accountability of village fund management.
The Effect of Financial Inclusion on Economic Growth in Indonesia During 2010–2023 Zahra Khasanah Fathoni; Yuni Prihadi Utomo
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.v9i2.10628

Abstract

Using annual data covering the years 2010 to 2023, this study examines how access to and utilization of formal financial services influence Indonesia’s economic growth. To capture the level of financial inclusion, several proxies are employed, such as the expansion of ATM facilities, banking outlets, ownership of savings and deposit accounts, credit participation, current accounts, insurance accounts, and the presence of branchless banking agents. Data obtained from the Central Bureau of Statistics (BPS) are processed through a time-series regression model based on the OLS method. The estimation results demonstrate that the selected indicators of financial inclusion exert a statistically significant influence on economic growth when assessed simultaneously, with the model accounting for approximately 97.3% of the observed variation in economic growth. Partially, credit accounts and financial insurance have a positive effect on economic growth, while ATMs, bank branches, time deposit accounts, and bank agents have a negative effect. Meanwhile, savings accounts and demand deposit accounts do not have a significant effect on economic growth. These findings indicate that not all aspects of financial inclusion effectively promote economic growth. Financial inclusion will be more optimal when focused on productive financial services, such as credit distribution and risk protection through insurance. Therefore, policies are needed to enhance financial literacy and develop digital-based financial services in order to maximize the contribution of financial inclusion to economic growth.
The Role of Customer Relationship Marketing on Customer Loyalty with Customer Satisfaction as a Mediating Variable Among QRIS Users in Generation Z Catherina Amalia Putri Ardian; Edy Purwo Saputro
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.v9i2.10790

Abstract

This study aims to examine the role of Customer Relationship Marketing (CRM) on Customer Loyalty with Customer Satisfaction as a mediating variable among QRIS users in Generation Z in Indonesia. A quantitative approach was employed, using primary data collected through an online questionnaire distributed via Google Forms with a five-point Likert scale. The respondents were Generation Z individuals (born 1997–2012) who had used QRIS within the last six months, selected using purposive sampling with a minimum of 100 respondents. The variables consist of CRM and User Experience as independent variables, Customer Satisfaction as the intervening variable, and Customer Loyalty as the dependent variable. Data were analyzed using SmartPLS with the PLS-SEM method, including validity and reliability testing, multicollinearity assessment, coefficient of determination, effect size, and hypothesis testing through bootstrapping for both direct and indirect effects. The results show that CRM has a positive and significant effect on both Customer Satisfaction and Customer Loyalty. User Experience positively and significantly affects Customer Satisfaction but does not directly influence Customer Loyalty. Customer Satisfaction has a positive and significant effect on Customer Loyalty and also mediates the relationship between CRM, User Experience, and Loyalty.
The Effect of Budget Utilization Efficiency, Expense Control, and Accounting Systems on Financial Performance at the SPPG Kitchen in Pringgabaya Subdistrict, East Lombok Halwati Halwati; Sulkiah Sulkiah
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 effects of budget utilization efficiency, expenditure control, and accounting systems on financial performance at the SPPG Kitchen in Pringgabaya, East Lombok, Bagik Papan Mitra Amanah. The study employed a quantitative approach using descriptive and associative methods. The population consisted of 260 employees from five SPPG units in Pringgabaya District, while a sample of 25 respondents was selected using purposive sampling based on their involvement in financial management. Data were collected through a five-point Likert-scale questionnaire and analyzed using multiple linear regression after satisfying the validity, reliability, and classical assumption tests. The results indicate that budget utilization efficiency, expenditure control, and accounting systems each have a positive and significant effect on financial performance. Simultaneously, the three variables also have a significant effect on the financial performance of the SPPG Kitchen. These findings indicate that efficient budget utilization, effective expenditure control, and the implementation of a reliable accounting system contribute to improving the quality of financial management and organizational financial performance. This study is expected to serve as a reference for SPPG management in strengthening accountability, transparency, and the effectiveness of financial management to support the sustainability of the Free Nutritious Meals Program.
Determinants of Tax Avoidance: The Moderating Role of Independent Commissioners M. Zaeni Lathif; Ira Hapsari; Bima Cinintya Pratama; Tiara Pandansari
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.v9i2.9550

Abstract

This study investigates the effects of leverage, financial distress, and earnings management on tax avoidance, and examines whether independent commissioners moderate these relationships. The study is motivated by an anomaly in which the property and real estate sector continues to contribute positively to economic growth while its tax contribution does not increase proportionally, raising questions about the effectiveness of corporate governance mechanisms in constraining managerial opportunism under information asymmetry. Using panel data from property and real estate companies listed on the Indonesia Stock Exchange during 2019–2022, the analysis employs a quantitative approach based on secondary data from annual reports and financial statements. The results indicate that leverage has a negative and significant effect on tax avoidance, while financial distress does not show a significant relationship. Earnings management is also found to be significantly associated with tax avoidance. Furthermore, the moderation analysis reveals that independent commissioners weaken the relationship between financial distress and tax avoidance, but do not moderate the effects of leverage or earnings management. These findings extend Agency Theory by demonstrating that governance mechanisms constrain tax-related opportunistic behavior only under conditions of financial pressure, highlighting the conditional role of independent commissioners in corporate tax decisions.
The Mediating Role of Religiosity in the Influence of Social Culture and Sharia Financial Literacy on Islamic Banking Product Adoption Among MSMEs in Sembalun Muaidy Yasin; Akung Daeng; Busaini Busaini; Mohammad Najib Roodhi; Bunga Fajriati
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.v9i2.9679

Abstract

This study investigates the influence of Sharia financial literacy and financial social culture on the adoption of Islamic banking products among micro, small, and medium enterprises (MSMEs) in Sembalun, Lombok, Indonesia, with religiosity examined as a mediating variable. Employing a mixed-methods approach with a sequential exploratory design, the research integrates qualitative insights from in-depth interviews and focus group discussions with quantitative survey data collected from 117 MSME owners. The data were analyzed using structural equation modeling (SEM) with AMOS software. The findings reveal that both Sharia financial literacy and financial social culture exert significant positive effects on religiosity and the adoption of Islamic banking products. Additionally, religiosity demonstrates a direct positive influence on adoption behavior. However, Sobel test results indicate that religiosity does not serve as a significant mediator between literacy and adoption or between social culture and adoption. These results underscore the value of developing culturally-grounded financial education programs and leveraging local socio-cultural systems to enhance Islamic financial inclusion. This study offers practical guidance for policymakers and Islamic financial institutions seeking to design more effective, culturally-sensitive outreach strategies while contributing to theoretical knowledge by elucidating the direct and indirect pathways that shape financial adoption behavior among underserved MSMEs.
Enhancing Brand Loyalty through Marketing Mix: Consumer Ethnocentrism as Boundary Condition Shiti Aminah; Lis Tatin Hernidatiatin
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.v9i2.10193

Abstract

This study aims to explain the formation of brand loyalty for the local outdoor product Eiger through the integration of the S-O-R Model and Expectation Confirmation Theory, with the Marketing Mix serving as the stimulus, CBBE and Consumption Satisfaction as mediating mechanisms, and Consumer Ethnocentrism as a moderator variable. The study employs an explanatory quantitative approach with a causal design. Data were collected from 210 Eiger consumers in Cirebon Regency via an online questionnaire and analyzed using PLS-SEM with SmartPLS 4.0 to test the measurement model and structural model. The results indicate that the Marketing Mix significantly influences CBBE, CBBE significantly influences Consumption Satisfaction, and Consumption Satisfaction drives Brand Loyalty. Consumer Ethnocentrism moderates the relationship between CBBE and Consumption Satisfaction but does not moderate the relationship between Consumption Satisfaction and Brand Loyalty. This study contributes by integrating CBBE as a mediator in the S-O-R Model and revealing the asymmetric moderating role of Consumer Ethnocentrism. The findings confirm that national identity strengthens consumer satisfaction with local brands, but loyalty remains dependent on product performance and the quality of the experience. Local brands need to focus their strategies on optimizing the Marketing Mix to strengthen CBBE and consumer satisfaction. The sentiment “Proudly Made in Indonesia” is effective in supporting satisfaction, yet long-term loyalty is more determined by product quality, innovation, and functional superiority. This study is limited to a single region, employs a cross-sectional design, and relies on self-report data. Future research is recommended to expand the regional and brand contexts, utilize longitudinal approaches and mixed-methods, and incorporate additional behavioral and psychological variables.

Page 308 of 310 | Total Record : 3098

 306   307   308   309   310 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol 9 No 2 (2026): Sharia Economics Vol 9 No 1 (2026): Sharia Economics Vol 8 No 3 (2025): Sharia Economics Vol 8 No 2 (2025): Sharia Economics Vol 8 No 1 (2025): Sharia Economics Vol 7 No 3 (2024): Sharia Economics Vol 7 No 2 (2024): Sharia Economics Vol 7 No 1 (2024): Sharia Economics Vol 6 No 3 (2023): Sharia Economic: November, 2023 Vol 6 No 2 (2023): Sharia Economic: July, 2023 Vol 6 No 1 (2023): Sharia Economic: January, 2023 Vol 6 No 3 (2023): Sharia Economics Vol 6 No 2 (2023): Sharia Economics Vol 6 No 1 (2023): Sharia Economics Vol 5 No 2 (2022): Sharia Economic: July, 2022 Vol 5 No 1 (2022): Sharia Economic: January, 2022 Vol 5 No 2 (2022): Sharia Economics Vol 5 No 1 (2022): Sharia Economics Vol 4 No 1 (2021): Sharia Economic: July, 2021 Vol 3 No 2 (2021): Sharia Economic: January, 2021 Vol 4 No 1 (2021): Sharia Economics Vol 3 No 2 (2021): Sharia Economics Vol 3 No 1 (2020): Sharia Economic: July, 2020 Vol 2 No 2 (2020): Sharia Economic: January, 2020 Vol 3 No 1 (2020): Sharia Economics Vol 2 No 2 (2020): Sharia Economics Vol 2 No 1 (2019): Sharia Economic: July, 2019 Vol 1 No 2 (2019): Sharia Economic: January, 2019 Vol 2 No 1 (2019): Sharia Economics Vol 1 No 2 (2019): Sharia Economics Vol 1 No 1 (2018): Ekonomi Islam: July, 2018 Vol 1 No 1 (2018): Sharia Economics More Issue