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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 2,520 Documents
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The Effect of Selfish Ethics, Altruist Ethics, and Morality on Taxpayer Compliance with Trust as a Moderating Variable Yudi Hermawan; Lilis Ardini; David Efendi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5780

Abstract

This study aims to examine egoistic ethics, altruistic ethics, and morality in explaining taxpayer compliance. This study also tests the effect of trust as a moderating variable. By using the Slippery Slope Theory and the Theory of Planned Behavior, this study aims to empirically prove the taxpayer compliance model. This study is quantitative with a survey approach to individual taxpayers. The population is individual taxpayers registered at the Pratama Tax Office, with a sample of 143 respondents. The results of the hypothesis test show that empirically, egoistic ethics has a negative effect on taxpayer compliance, while morality does not have a significant effect. In addition, the effect of trust as a moderating variable can strengthen the effect of altruistic ethics on taxpayer compliance and can also weaken the effect of egoistic ethics on taxpayer compliance.
Factors Influencing Tax Avoidance in Non-Financial Multinational Companies in Indonesia Nisa Nabila; Y. Anni Aryani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5784

Abstract

This study aims to analyze the influence of transfer pricing, fixed assets intensity, and sales growth on tax avoidance practices. This research focuses on non-financial multinational companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Tax avoidance is the dependent variable, while transfer pricing, fixed assets intensity, and sales growth are independent variables. The control variables used are profitability, leverage, and firm size. Purposive sampling is used as a sampling method. The sample in this study consists of 130 observational data from 26 non-financial multinational companies listed on the IDX in 2018-2022. The analysis method used is panel data regression with EViews 12 statistical test. The results of this study indicate that transfer pricing has a negative influence on tax avoidance. Sales growth has no impact on tax avoidance. Fixed asset intensity has a positive influence on tax avoidance. This study also shows that the control variables profitability and firm size affect tax avoidance, while leverage does not affect tax avoidance. This research is relevant for academics, researchers, and regulators. Examining transfer pricing, fixed assets intensity, and sales growth to tax avoidance can be a consideration for regulators, in this case, the Director General of Taxes to take action regarding companies that take advantage of loopholes in tax regulations.
Redesign of Plastic Waste Processing Facility Layout at PT Inastek Using Computerized Relationship Layout Planning (Corelap) Method Aura Diva Shafa Dharma; Rusindiyanto Rusindiyanto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5787

Abstract

Factory layout is the main foundation of the industrial world. A well-planned factory layout will help determine the efficiency and effectiveness of production activities and in some cases will also maintain the survival or success of a company. Based on the results of field observations and interviews that have been conducted, the problem faced by the company is the arrangement of the production floor layout that has poor flow, including workstations that have a relationship of material flow sequences that are placed far apart. This causes a lot of land area used and high OMH costs. One of the proposed methods that can be used to solve this problem is the Computerized Relationship Layout Planning (CORELAP) method. The CORELAP method was chosen to improve the facility's layout by producing a minimum material movement distance. In addition, this method allows for maximum area utilization, higher production capacity, and a more regular production flow. The total distance in the old layout is 39.25 meters and the new layout is 26.75, proving that the distance traveled by the proposed layout is more minimal meets the requirements of a proposed layout, and can reduce the company's OMH value.
Factors Affecting the Effectiveness of a Company's Internal Audit Liony, Raiza; Adang, Ferry
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5788

Abstract

The purpose of this study is to obtain empirical evidence regarding the variables that affect the effectiveness of the Company's internal audit. The independent variables used in this study are the independence, competence, and experience of the auditor. The research method used is a qualitative method and library research, one of the main reasons for qualitative research is that the research is exploratory. Empirical results show that the independence, competence, and experience of the auditor affect the effectiveness of the Company's internal audit.
The Influence of Implementation of Corporate Social Responsibility, Profitability on Financial Performance with Company Size as a Moderating Variable in Indonesian Pharmacy Industry Companies Listed on the Indonesia Stock Exchange in 2018-2022 Jaelani, Mohammad; Abbas, Yeni Elfiza; Solihin, Solihin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5796

Abstract

This research is a quantitative study that aims to understand how the implementation of Corporate Social Responsibility, and profitability affects financial performance with company size as a moderating variable in pharmaceutical industry companies listed on the Indonesia Stock Exchange in 2018-2022. The number of samples in this study was 8 pharmaceutical companies using the purposive sampling method with secondary data obtained from the company's annual report using the SEM-PLS analysis tool with the SmartPLS program. The results of the hypothesis analysis show that CSR has a positive and significant effect on financial performance as well as Profitability has a positive and significant effect on financial performance. Company size strengthens the relationship between CSR and financial performance but is not significant. Company size weakens the relationship between profitability and financial performance but is not significant.
The Effect of Audit Committee, Independent Commissioners, Leverage, Audit Quality, and Audit Tenure on the Integrity of Financial Reports (Empirical Study on Mining Companies in the Oil, Gas & Coal Sub-Sector Listed on the Indonesia Stock Exchange for the Sulaeman Al Rasid; Yudhi Herliansyah; Suharmadi Suharmadi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5806

Abstract

This study empirically tests the influence of the Audit Committee, Independent Commissioners, Leverage, Audit Quality, and Audit Tenure on the Integrity of Financial Statements in Mining Companies in the Oil, Gas & Coal Sub-Sector listed on the Indonesia Stock Exchange during 2019 - 2022. The object of this study use Mining Companies in the Oil, Gas & Coal Sub-Sector listed on the Indonesia Stock Exchange during 2019 - 2022. The sample of this study is 92 samples from 23 companies that meet the sampling criteria. The purposive sampling method was used in this study. The method used in this study is multiple linear analysis consisting of Independent variables and Dependent variables using SPSS 25 software. The results of this study indicate that the Audit Committee does not affect the Integrity of Financial Statements, Independent Commissioners have an effect on the Integrity of Financial Statements, Leverage has no impact on the Integrity of Financial Statements, Audit Quality has no effect on the Integrity of Financial Statements, Audit Tenure has no effect on the Integrity of Financial Statements.
Understanding the Islamic Business Ethics in Islamic Microfinance Institutions Achmad Soediro; Media Kusumawardani; Muhammad Farhan; Eogenie Lakilaki
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5810

Abstract

This study examines how Islamic business ethics, including fairness, transparency, and honesty, are integrated into BMT’s operations. A qualitative approach was employed in this research, specifically the use of thematic analysis to systematically manage and analyze the data. Strategic decisions are made at the annual general meeting, while technical decisions are handled by the board, with oversight from the Sharia supervisory board. These decisions are accountable at the general meeting, ensuring financial transparency. The cooperative’s management applies a reward and punishment system based on Islamic principles, maintaining justice, employee welfare, and organizational integrity. However, overemphasizing material gains can lead to prohibited practices, such as investments in usurious projects. The practice of shura (consultation), ethical transactions, and transparent financial reporting reinforce BMT’s commitment to fairness and reputation. Spirituality is woven into business practices by grounding decisions in Islamic ethics, focusing on honesty (amanah), fairness (Insaf), sacrifice (Ithar) and kindness (Ihsan) in all dealings. Profits are allocated to social funds for community development, and income from ethical transactions is reinvested to foster solidarity. Formal training provided by BMT internally and the Ministry of Cooperatives and Small and Medium Enterprises ensures management’s understanding of Sharia principles, aligning economic success with social responsibility and ethical integrity, thereby promoting long-term sustainability.
The Effect of Price Perception on Purchase Intention with Attitude as Mediation Mayori, Welda; Suziana, Suziana; Maruf, Maruf
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5814

Abstract

This study aims to examine the influence of price perception, and hedonistic lifestyle on purchase intention and attitude towards imitation buttonscarves hijab. Sampling using purposive sampling method, with a sample size of 155 respondents, namely people in Padang City who know information about imitation buttonscarves hijab. Data were collected using questionnaires. Data analysis techniques using SEM through PLS software. The results of the data analysis prove that price perception has a positive and significant effect on purchase intention, price perception has a positive and significant effect on attitude, the attitude has a positive and significant effect on purchase intention, and price perception has a positive and significant effect on purchase intention through attitude.
Analysis of the Effect of Brand Loyalty on Perceived Quality with the Mediator Variable of Customer Authentic Perception Kurniawan, Robby; Stanley, Vanessa
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5815

Abstract

Telecommunication technology is developing rapidly, triggering fierce competition in the hospitality industry. A deep understanding of customer needs and appropriate product development are essential to win this competition. This study investigates the relationship between brand loyalty, brand image, brand awareness, and brand trust in the context of the smartphone industry. Brand loyalty is shaped by how consumers perceive a brand's image, their level of knowledge about the brand, and their trust in the brand. This study aims to provide significant insights for companies in formulating successful marketing strategies to improve their brand position in the competitive market. This study investigates the relationship between brand loyalty, brand image, brand awareness, and brand trust in the smartphone industry. By summarizing the findings of previous studies, this study proposes a model that clarifies the influence of these variables on brand loyalty. The findings of this study are expected to provide valuable insights for companies in designing more effective marketing strategies to strengthen their brand position in the competitive market.
The Relationship of Digital Literacy, Perception of Internet of Things, and Artificial Intelligence Towards Interest in Entrepreneurship in Generation Z Monica, Claudia; Andadari, Roos Kities
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5828

Abstract

Generation Z is a generation that has IT skills with good mastery of technology. This certainly affects digital literacy in generation Z which is better than the previous generation. Digital literacy is the ability to utilize innovation and data from communication tools in a real and effective way, including for entrepreneurship. Perceptions of IoT and AI can also foster interest in entrepreneurship in generation Z. IoT and AI provide convenience in everyday life, one of which is in entrepreneurship. This study aims to examine the relationship between digital literacy and perceptions of IoT and AI on entrepreneurial interest in generation Z. This study uses a quantitative design with a cross-sectional approach. The population of this study is generation Z with birth years 1996 to 2006. The number of samples in this study was 126 respondents which was determined based on the number of question indicators used in the survey. The data analysis technique used was quantitative with SPSS software. The data analysis tests carried out consisted of instrument tests, classical assumption tests, and multiple linear regression analysis. The results of the study show that digital literacy (sig. 0.00<0.05) and perceptions of IoT and AI (sig 0.00<0.05) have a positive influence on entrepreneurial interest in generation Z. Digital literacy and perceptions of IoT and AI jointly influence entrepreneurial interest in generation Z. Digital literacy and perceptions of IoT and AI provide generation Z with the ability to use information and communication technology and have facilities for technology services for business activities.

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