cover
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
ISSN : -     EISSN : 2621606X     DOI : https://doi.org/10.31538/iijse
Core Subject : Economy,
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.
Articles 3,098 Documents
The Role of Consumer Trust in Mediating the Influence of Online Reviews on the Purchase of Sambal Bu Sandra Products on Shopee Apririya anggraini; Fatchur Rozci; Taufik Setyadi
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 increased use of marketplaces encourages online reviews to become one of the main sources of information in shaping consumer purchase decisions. However, in local food products such as ready-to-eat chili sauce, high positive reviews do not necessarily directly increase buying interest because consumers face uncertainty related to taste, quality, and product safety. This study examines the effect of online reviews on consumers’ buying interest in Sambal Bu Sandra products on Shopee, with consumer trust as a mediating variable. Using a quantitative survey method involving 100 respondents and SEM-PLS analysis through SmartPLS 4.0, the findings reveal that online reviews positively and significantly influence buying interest (β = 0.215; p = 0.017) and consumer trust (β = 0.591; p = 0.000). Consumer trust also has a positive and significant effect on buying interest (β = 0.641; p = 0.000) and partially mediates the relationship between online reviews and buying interest, with a VAF of 63.8%, indicating partial mediation. This study contributes theoretically by extending Consumer Behavior Theory to the context of local food e-commerce, demonstrating that trust plays a more dominant role for experience goods (food products) compared to search goods.
The Effect of Financial Literacy and Financial Technology on Financial Behavior with Financial Confidence as a Moderating Variable (Study on Female Students in Malang City) Rara Wafiq Fauziyah; Umrotul Khasanah
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.v9i2.10442

Abstract

This study aims to analyze the effect of financial literacy and financial technology on financial behavior, with financial confidence serving as a moderating variable among female university students in Malang City. The study was motivated by the increasing use of digital financial services among young adults and the inconsistent findings of previous studies regarding the moderating role of financial confidence. A quantitative approach was employed using primary data collected through online questionnaires distributed to 100 active female university students in Malang City selected through purposive sampling. The respondents were selected based on specific criteria, including active use of financial technology services and experience in independently managing personal finances. The focus on female university students was intended to provide a more specific contextual understanding of financial behavior among young women in higher education. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3. The findings indicate that financial literacy and financial technology have a positive and significant effect on financial behavior. However, financial confidence was not found to moderate the relationship between financial literacy and financial behavior, nor the relationship between financial technology and financial behavior. These findings suggest that students’ financial behavior is more strongly influenced by financial knowledge and the utilization of digital financial services than by psychological confidence factors. This study contributes to the development of financial behavior literature and provides practical implications for universities and policymakers in improving financial education and digital financial literacy among students.
Improving Contract Strategy to Enhance the Viability of the Oil Transportation Pipeline Business Syaftiria Elvadatika Siregar; Yudo Anggoro
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 oil pipeline transportation business faces increasing structural pressure due to declining upstream production, rising operation and maintenance costs from aging assets, and oil price volatility affecting revenue stability. This study aims to formulate adaptive and sustainable contract strategies for the TS Segment as the Oil Transportation Agreement approaches its expiration in 2026. A qualitative case study approach was employed, supported by quantitative analysis. Data were collected through semi-structured interviews, company records, and relevant literature. The analysis included thematic analysis, strategic frameworks (VRIO, PESTLE, stakeholder mapping), and financial evaluation using Discounted Cash Flow simulations, followed by Multi-Criteria Decision Analysis with the Kepner–Tregoe method. The results indicate that the existing commercial model is misaligned with the fixed-cost nature of pipeline operations, leading to revenue volatility and cash flow uncertainty due to oil price-linked tariffs and the absence of long-term capacity commitments. Financial simulations show that a fixed-per-volume tariff provides the most stable performance, generating consistent positive returns above the cost of capital. Strengthening contract structures through long-term capacity commitments and improved minimum payment mechanisms further enhances revenue certainty. These findings highlight the importance of aligning tariff design and contract structure with cost characteristics to ensure business sustainability.
Work Motivation as a Mediating Variable in the Effect of Competence and Supervisory Support on Employee Engagement: A Study of Government Employees with Work Agreement (PPPK) at the University of Mataram Cahyaning Haswari; Mukmin Suryatni; Santi Nururly
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.v9i2.10495

Abstract

The mass transition of honorary administrative staff to Government Employees with Work Agreement (PPPK) status in Indonesian public universities has created a contract-based workforce in a bureaucratic yet non-permanent framework. However, the psychological mechanisms driving employee engagement in this context remain underexamined. This study investigates the influence of competence and supervisory support on employee engagement, mediated by work motivation, among PPPK administrative staff at the University of Mataram. A quantitative associative design used PLS-SEM with 126 respondents systematically sampled from 695 PPPK staff via a five-point Likert-scale questionnaire. Results show that competence positively affects engagement both directly and, more strongly, indirectly through work motivation (complementary partial mediation). Supervisory support has no direct effect; its influence is fully mediated by work motivation (indirect-only mediation). Work motivation is the strongest predictor of engagement, serving as the psychological conduit translating personal and job resources into engagement. The model explains substantial variance in engagement. University management should prioritize competence development and design supervisory practices to cultivate work motivation, as support mechanisms alone do not enhance engagement. The study extends JD-R and OST theories by revealing differential mediation pathways in contract-based public higher education.
The Effect of Organizational Support and Organizational Commitment to Organizational Citizenship Behavior (OCB) on Education Staff of Nahdlatul Ulama University NTB with Job Satisfaction as a Moderation Variable Lalu Beni Sabara; Santy Nururly; Putra Buana Sakti
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.v9i2.10499

Abstract

This study aims to analyze the effect of organizational support and organizational commitment on Organizational Citizenship Behavior (OCB), with job satisfaction as a moderating variable among administrative staff at Nahdlatul Ulama University of West Nusa Tenggara. This research employs a quantitative approach using a survey method involving 50 respondents, selected through a saturated sampling technique. The data were analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results show that organizational support has a positive effect on Organizational Citizenship Behavior (OCB). In addition, organizational commitment is also found to have a positive effect on OCB. Job satisfaction acts as a moderating variable that strengthens the relationship between organizational support and OCB, as well as between organizational commitment and OCB. These findings indicate that job satisfaction plays an important role in reinforcing the relationship between organizational support and organizational commitment with organizational citizenship behavior. Overall, this study confirms that the improvement of OCB among administrative staff is not only directly influenced by organizational support and organizational commitment, but also significantly affected by job satisfaction as a psychological factor that strengthens these relationships.
The Effect of Sales Growth, Gender Diversity, and Firm Size on Tax Planning (An Empirical Study of Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period) Amelia Zerlina Nuraini; Usman Sastradipraja
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 examines the effect of sales growth, gender diversity, and firm size on corporate tax planning by integrating financial characteristics and corporate governance perspectives. The study focuses on food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A quantitative approach was employed using secondary data obtained from companies' annual financial reports. Purposive sampling resulted in 32 companies and 128 firm-year observations. The empirical analysis examines the relationship between sales growth, gender diversity, firm size, and tax planning measured using the Cash Effective Tax Rate (CETR). The findings indicate that sales growth has a significant effect on tax planning, whereas gender diversity and firm size do not show statistically significant individual effects. Simultaneously, the independent variables significantly explain variations in corporate tax planning. This study contributes to the tax and corporate governance literature by integrating financial growth characteristics, managerial diversity, and organizational characteristics in explaining corporate tax planning behavior in an emerging-market context. The findings also indicate that tax planning decisions cannot be explained solely by board diversity and company scale, suggesting that other financial and governance characteristics should be considered in future research.
The Effect of Capital Structure on Profitability with Market Volatility as a Moderating Variable: Evidence from Indonesian Automotive Firms M Arya Jamsury; Siti Aisyah Hidayati; Lalu Hamdani Husnan
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.v9i2.10534

Abstract

The automotive manufacturing sector in Indonesia experienced significant financial pressure during and after the COVID-19 pandemic due to declining vehicle demand, exchange rate fluctuations, and increased market uncertainty. These conditions impacted corporate capital structure decisions and financial performance. This study addresses the issue of whether capital structure affects financial performance and whether market volatility moderates this relationship. The purpose of this study is to analyze the effect of capital structure, as represented by the Debt-to-Equity Ratio (DER) and the Debt-to-Assets Ratio (DAR), on financial performance as measured by Return on Assets (ROA), and to examine the moderating role of market volatility, as represented by Beta (β). This study employs a quantitative associative approach using panel data from 13 automotive manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2024 period, resulting in 78 observations. Data were collected from annual financial reports and analyzed using Moderated Regression Analysis (MRA) with EViews software. The findings indicate that DER and DAR have a negative and significant effect on ROA, indicating that higher leverage reduces corporate profitability. Furthermore, market volatility significantly moderates the relationship between capital structure and financial performance. Higher market volatility amplifies the negative effect of leverage on profitability, suggesting that excessive use of debt in volatile market conditions worsens financial performance.
The Effects of Technostress and Self-Efficacy on E-Kinerja Adoption: The Mediating Role of Resistance to Innovation Among Employees of RSUD Provinsi NTB (Provincial General Hospital of West Nusa Tenggara) Rismaramdhani Zafarina; Santi Nururly; Dwi Putra Buana Sakti
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.v9i2.10707

Abstract

This study examines the effect of technostress and self-efficacy on E-Kinerja adoption with resistance to innovation as a mediating variable among healthcare workers at RSUD Provinsi NTB. A quantitative, associative-causal design was used with 195 respondents selected through proportionate stratified random sampling. Data were collected via a five-point Likert-scale questionnaire and analyzed using PLS-SEM (SmartPLS 4.0). Results show that technostress has a positive and significant direct effect on adoption, though contrary to the hypothesized negative direction, while self-efficacy has a strong positive effect on adoption. Technostress increases resistance to innovation, while self-efficacy reduces it. Resistance to innovation negatively affects adoption. Mediation analysis reveals that resistance to innovation acts as a competitive mediator between technostress and adoption, and as a complementary partial mediator between self-efficacy and adoption. These findings indicate that successful E-Kinerja adoption depends not only on technological readiness, but also on users' psychological factors, particularly technological pressure, self-belief, and openness to innovation.