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 
Impact of Social Media Marketing Features on Consumer’s Purchase Decision in Richeese Factory: Brand Trust as a Mediator Sevy Amalia Putri; Adi Setiawan
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.v9i2.10205

Abstract

The development of social media has driven significant changes in marketing strategies and consumer behavior, particularly in the fast food industry, which is highly competitive and visually oriented. This study aims to analyze the influence of social media marketing features, including informativeness, interactivity, perceived relevance, and entertainment, on consumer purchasing decisions, with brand trust as a mediating variable at Richeese Factory in Cirebon City. This study uses a quantitative approach with a survey method, where data was collected through the distribution of a Likert scale questionnaire to 80 respondents using accidental sampling techniques. Data analysis was performed using Structural Equation Modeling (SEM) with the help of AMOS software to test the causal relationship between variables and the mediating role of brand trust. The results showed that perceived relevance and entertainment had a positive and significant effect on brand trust, while brand trust was found to have a strong influence on consumer purchasing decisions. These findings confirm that brand trust plays an important role in bridging the influence of social media marketing features on purchasing decisions. This study is expected to contribute theoretically to the development of the Unified Theory of Acceptance and Use of Technology (UTAUT) and serve as a practical reference for fast food companies in designing more effective social media marketing strategies oriented towards building consumer trust.
The Influence of Humor Content and Originality Content on Purchase Intention Through Hedonic Experience as a Mediating Variable Riska Rahmayanti; Adi Setiawan
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.v9i2.10224

Abstract

This study investigates the influence of Humor Content and Originality Content on Purchase Intention, with Hedonic Experience as a mediating variable, among TikTok followers of @kiaravirr in Cirebon City. Grounded in the Stimulus-Organism-Response (SOR) Theory (Mehrabian & Russell, 1974) and the Elaboration Likelihood Model (ELM) (Petty & Cacioppo, 1986), this research conceptualizes humorous and original content as peripheral stimuli capable of eliciting positive emotional states, thereby enhancing hedonic experience, which subsequently drives purchase intentions. A quantitative cross-sectional approach was employed using purposive sampling among 150 valid respondents aged 17–30, targeting active TikTok followers of @kiaravirr. Data were analysed using Structural Equation Modelling with AMOS software. The Goodness of Fit test confirmed adequate model fit (P-value = 0.072; RMSEA = 0.044; GFI = 0.921; AGFI = 0.903). All five hypotheses were supported: Humor Content significantly influences Hedonic Experience (β = 0.601); Originality Content significantly influences Hedonic Experience (β = 0.535); Hedonic Experience significantly influences Purchase Intention (β = 0.321); Humor Content significantly influences Purchase Intention (β = 0.474); and Originality Content significantly influences Purchase Intention (β = 0.471). Effect decomposition confirms that Originality Content exerts the highest total effect on Purchase Intention (0.561), with Hedonic Experience serving as a partial mediator in both relationships. These findings affirm the strategic importance of affective and entertaining content in TikTok-based influencer marketing.
The Effect of Debt-to-Equity Ratio (DER) and Inventory Turnover (ITO) on Return on Assets (ROA) in Food and Beverage Sub-Sector Companies Listed on the Selvi Meiviani Redianti; Erwin Budianto; Agustina Agustina
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

It analyzes how financial measures like DER and ITO influence the profitability indicator Return on Assets (ROA). Food and beverage companies listed on the Indonesia Stock Exchange (IDX) face manufacturing cost pressure and profitability fluctuations in 2020–2024. This causal quantitative study uses Indonesia Stock Exchange annual financial records. Purposive sampling generated 22 businesses and 110 observations. Data were processed using descriptive statistics, classical assumption tests, and multiple linear regression in SPSS 24. The hypothesis using partial t-tests and simultaneous F-tests. The incomplete data show that DER is significantly unfavorable on ROA, suggesting that increased leverage may reduce profitability owing to financial obligations. The beneficial but modest impact of ITO on ROA suggests that changes in inventory turnover were not proven to be a major determinant of profitability during the study period. Simultaneously, DER and ITO had a significant effect on ROA. This study has limitations because it only used DER and ITO as explanatory variables for profitability, measured by ROA, so other financial factors that could potentially influence company performance have not been fully accommodated. The observation period was 2020–2024, and only Indonesian food & beverage enterprises were studied. Therefore, the results have limitations in describing long-term conditions and in terms of generalization to other sectors and countries.
The Effect of Financial Literacy, Accounting Understanding, and the Implementation of SAK EMKM on the Quality of MSME Financial Statements Afrida Mensi Mensi; Endarwati Endarwati
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 research aims to analyze the empirical impact of financial literacy, accounting comprehension, and the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the quality of financial reporting among MSMEs operating within the Malioboro commercial district of Yogyakarta. The investigation employs a quantitative methodology guided by a causal associative research structure. Out of a total population of 300 MSME operators, a sample comprising 75 respondents was selected utilizing purposive sampling techniques. Information was gathered through the distribution of questionnaires. Data evaluation involved validity and reliability checks, classical assumption evaluations, multiple linear regression, t test, F test, and determination coefficient assessments via the SPSS program. Findings from this investigation demonstrate that financial literacy, accounting knowledge, and SAK EMKM execution exert a positive and substantial impact on MSME financial statement quality, acting both individually and simultaneously. Furthermore, the calculated Adjusted R Square value stands at 0.025, revealing that this model's ability to explain variations in MSME financial report quality remains quite limited. Researchers attribute this limitation to the specific characteristics of street merchants operating within the Malioboro area, who predominantly rely upon basic daily cash records rather than fully integrating formal accounting standards. Consequently, the overall quality of these financial reports is shaped significantly more by alternative elements extending beyond the scope of the currently examined variables.
The Role of Influencer Credibility and Flash Sales in Driving Purchase Decisions among TikTok Live Consumers Melinda Affrina Saputri; 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

Abstract

The purpose of this study is to examine how consumer purchasing decisions regarding the TikTok Live feature in Cirebon City are influenced by influencer credibility and flash sales. PLS-SEM analysis is used in this study's quantitative methodology. Customers who have interacted or completed transactions via live streams on the TikTok platform are the study's participants. Purposive sampling was used to gather the research sample, which consisted of 140 participants and predetermined respondent criteria. A Likert scale was used in a questionnaire to gather data. The findings show that consumer purchasing decisions on TikTok Live are positively and significantly impacted by influencer credibility. Additionally, it was discovered that flash sale tactics significantly and favorably affected consumer purchasing decisions. Additional data indicates that the flash sale strategy has the strongest effect on increasing customer purchasing decisions. These results underscore the importance for digital marketers to prioritize the implementation of strategic limited-time promotions supported by the selection of credible influencers to maximize consumer purchasing decisions within the live commerce ecosystem.
Analysis of the Influence of Cloud-Based Technology Adoption and Perceived Ease of Use on Digital Accounting System Performance in Cirebon City and Regency Azzahra Syania Sofia; Tika Septiani
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.v9i2.10385

Abstract

Digital transformation in the “MSME (UMKM) sector has become a critical priority for improving the accuracy of financial management. This study aims to analyze the influence of Cloud-Based Technology Adoption (X1 ) and Perceived Ease of Use (X2 ) on Digital Accounting System Performance (Y) among MSMEs in Cirebon City and Regency. The research method employed is quantitative associative, with data collection conducted through questionnaires distributed to 100 MSME respondents who utilize cloud-based accounting applications. Data analysis was performed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the assistance of SmartPLS software. The results of the partial tests (t-tests) indicate that Cloud-Based Technology Adoption significantly influences Digital Accounting System Performance, with a path coefficient of 0.616, a t-statistic of 4.916, and a p-value of 0.000 (p < 0.05). Conversely, Perceived Ease of Use does not significantly influence Digital Accounting System Performance, yielding a coefficient value of 0.223, a t-statistic of 1.615, and a p-value of 0.106 (p > 0.05). The coefficient of determination (R²) value of 0.670 indicates that the independent variables in this model account for 67% of the variation in the dependent variable. This study concludes that Digital Accounting System Performance in MSMEs is driven by the level of cloud technology adoption but is not significantly influenced by the perception of its ease of use.”
The Impact of Government Budget Efficiency Policy on Employee Performance Management at the Ministry of Finance's Financial Education and Training Agency Mochammad Raihan; 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.v9i2.10386

Abstract

This study examines how the 2025 government budget efficiency policy influenced employee performance management at the Financial Education and Training Agency (BPPK), Ministry of Finance. The study was motivated by the fact that BPPK's Organizational Performance Score (NKO) remained high and increased after the efficiency policy was implemented. This article analyzes why reported performance remained stable, how performance management contributed to that stability, and what factors shaped the effectiveness of employee performance management during the efficiency period. Using a qualitative case study design, the research drew on direct observation, semi-structured interviews, and document analysis of DKRO, LPKR, and related performance reports. The data were interpreted through thematic analysis and validated through source and method triangulation. The findings show that the efficiency policy did not directly reduce aggregate reported performance because BPPK adapted through digital substitution of learning, work-arrangement adjustment, quarterly governance through DKRO and LPKR, and the integration of performance management with risk management. However, the study also reveals a distinction between measured performance and actual implementation conditions: while aggregate indicators remained high, quality assurance, post-learning evaluation, and the adjustment burden on implementing units came under greater pressure. The study concludes that budget efficiency produced managed stability in reported performance rather than an absence of impact.
The Effect of Market Anomalies on Trading Volume Activity with Dividend Policy as a Moderating Variable Sifta Bariatu Nisa; Marhaendra Kusuma; Miladiah Kusumaningarti
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 influence of the day of the week effect and week four effect on trading volume activity, with dividend policy acting as a moderating variable. The research applies a quantitative method using secondary data collected from banking subsector companies in the financial sector listed on the Indonesia Stock Exchange during 2023–2025. Samples were determined through purposive sampling. Multiple regression analysis was used to test the direct effect of the independent variables on trading volume activity, while Moderated Regression Analysis (MRA) was employed to analyze the moderating role of dividend policy. The findings indicate that both the day of the week effect and week four effect significantly affect trading volume activity, reflecting seasonal patterns in stock trading. Dividend policy strengthens the relationship between these variables and trading volume activity, suggesting that dividend distribution information enhances investor responses to trading patterns. Investor behavior is influenced by both trading timing and company policies.
Improving Employee Job Satisfaction at PT SBCR Cirebon, West Java, by Encouraging Organizational Citizenship Behavior and a Conducive Work Environment Wulan Ayuningtias; Noveria Susijawati
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.v9i2.10400

Abstract

This research examines how work environment and organisational citizenship behaviour affect job satisfaction at PT SBCR Cirebon, West Java. Successful human resource management, especially in industrial organisations that need cooperation, accuracy, and consistent employee performance, depends on job happiness. This quantitative study uses an associative design. A purposive sample method was used to distribute questionnaires to 115 workers. Validity and reliability tests were performed on the study instrument, and SPSS software was used for multiple linear regression data analysis. Results reveal that work environment positively and significantly affects employee job satisfaction. Organisational citizenship behaviour also boosts work satisfaction significantly. Work atmosphere and organisational citizenship behaviour also boost job satisfaction. These results show that a pleasant, safe, and favourable workplace and workers' voluntary behaviours that help the business may boost job satisfaction. This research is anticipated to inform PT SBCR's human resource management strategies, notably in enhancing the work environment and fostering good work behaviours to promote sustained job satisfaction.
Determinants of Tax Avoidance in Idxcarbon Issuers with Firm Size as a Moderator Aldhi Prasetyo Adji; Arinal Muna
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.v9i2.10430

Abstract

The objective of this study is to examine the effect of profitability, leverage, and capital intensity on tax avoidance, with firm size serving as a moderating variable. The population includes companies with carbon projects listed on the Indonesia Carbon Exchange (IDXCarbon), encompassing both publicly listed entities and those in the Letter of Intent (LoI) stage. Using purposive sampling, a total of 48 observations from 8 companies were selected. Data analysis was conducted using Moderated Regression Analysis (MRA) via EViews 13 statistical software. The empirical results demonstrate that profitability has a significant negative effect on the cash effective tax rate (CETR), which implies an increase in tax avoidance. This suggests that higher profit levels incentivize management to act opportunistically in minimizing their tax burden. Conversely, leverage exhibits a significant positive effect on CETR (indicating lower tax avoidance), as strict monitoring from creditors pressures companies to maintain compliance and avoid aggressive tax strategies. Capital intensity shows a significant negative effect on CETR (indicating higher tax avoidance), meaning that firms utilize massive depreciation from their fixed assets as a legitimate tax shield. Furthermore, the findings reveal that firm size does not significantly moderate the effects of profitability, leverage, and capital intensity on tax avoidance. These results imply that internal economic incentives and external creditor monitoring universally dominate the tax decisions of carbon project companies, regardless of the firm's operational scale.

Page 309 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