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 2,520 Documents
Analysis of Prospects and Opportunities for Tour and Travel Business at CV Trans Cemerlang Fitriana, Anissa Dian; Anas, Muhammad
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.v8i1.5995

Abstract

Along with the growth of the tourism industry and the rapid growth of the travel service provider business, tour, and travel companies such as CV Trans Cemerlang have an essential role in providing complete and organized travel services for tourists. However, despite having good prospects, businesses like CV Trans Cemerlang still face various obstacles related to operations and marketing. CV Trans Cemerlang is a company engaged in tour and travel services. This study aimed to analyze the opportunities and prospects of the tour and travel business at CV Trans Cemerlang. This research method is using a qualitative approach. Primary data was obtained through interviews with the owner of CV Trans Cemerlang and his team, then analyzed using SWOT analysis to determine business prospects and opportunities at CV Trans Cemerlang. The results of the SWOT analysis show that CV Trans Cemerlang has a profitable business opportunity for the long term. Several factors that need to be considered in running a business include negotiations with consumers, marketing services, and innovation to attract potential customers interested in tour and travel services from CV Trans Cemerlang.
The Role of AI Leonardo, Discord, and Rytr in Business Enhancement and Digital Economic Growth in Indonesia Ari Okta Viyani; Inna Zahara
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.v8i1.5996

Abstract

Artificial Intelligence (AI) is a series of computing techniques that can perform functions like humans. This technology can have an economic impact on a country. Unfortunately, AI adoption in Indonesia is still low and has not had an impact on the economy. Research This will explore factors that can be a driver of increasing AI adoption in Indonesia, especially in the business sector. This study will also present a comparison of 3 types of AI, namely Leonardo, discord, and Rytr. The method in study This uses a mixed method, namely qualitative and quantitative. The ZMET method is used to analyze qualitative data, and Kruskal Wallis is used for quantitative data. The results of the study show that there are several factors that can encourage the adoption of AI for business actors, one of which is the availability of an AI community, the availability of a digital incubator, and Penta helix collaboration is very necessary. The results also prove that AI Rytr has a greater influence than the 2 types of AI, Leonardo and Discord. Businesses that use AI Rytr own profit term long, availability source Power greater financial, sales growth, business image, and customer loyalty compared to 2 types of AI Leonardo and discord.
The Influence of Work Stress and Self-Efficacy on Organizational Commitment of Civil Servant Teachers (PNS) at Madrasah Tsanawiyah Negeri 1 Pontianak Supandi, Aria; Mahdi, Irfan
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.v7i3.5997

Abstract

This study examines the factors that affect the organizational commitment of civil servant teachers (PNS) at Madrasah Tsanawiyah Negeri 1 Pontianak. Efficient management of work-related stress and the enhancement of teachers' self-efficacy is crucial for boosting their dedication to the educational institution. Although PNS teachers exhibit a moderate level of commitment, there remains an opportunity for greater engagement in organizational activities. By implementing effective stress management and self-improvement programs, educational institutions can reinforce teachers' alignment with organizational objectives, improve their contributions, and positively influence the advancement of education in Indonesia.
The Effect of Company Operational Complexity, Profitability, Solvency, Audit Tenure, and Financial Distress on Audit Delay During the Pandemic Fajar Apriyustiono; Muhammad Abdul Aris
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.v7i1.6000

Abstract

This study investigates the impact of factors like operational complexity, profitability, solvency, audit tenure, and financial distress on audit delays among mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Secondary data is obtained from the companies' annual financial reports, with data analysis conducted through descriptive statistics and multiple linear regression methods. The findings reveal that while company operations complexity and profitability negatively influence audit delays, the other variables do not show a significant effect. These findings are expected to provide insights for company management and auditors regarding factors influencing audit delay, especially in the pandemic context.
Determinants of Profitability in Islamic Commercial Banks Shelvita Meilani Kusuma Wati; Imron Rosyadi
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.v8i1.6001

Abstract

This study investigates the elements that affect profitability in Islamic Commercial Banks (BUS) in Indonesia from 2019 to 2023. It specifically analyzes the influence of the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and MSME Financing on Return on Assets (ROA). Utilizing secondary time-series data from 12 banks overseen by the Financial Services Authority (OJK), a quantitative descriptive methodology is applied. The relationships among these variables are evaluated through multiple linear regression and classical assumption testing. The findings reveal that CAR significantly and positively affects ROA, indicating that higher capital reserves improve financial stability and support operational activities. Conversely, NPF does not significantly affect ROA, implying that although it introduces certain risks, it does not directly hinder profitability. Additionally, MSME financing does not exhibit a significant effect on ROA, as delayed repayments may hinder profit management.
Legal Analysis of Qurban Meat Distribution to Non-Muslim Citizens from a Maslahah Perspective Gumri Panawari Lubis; Hasan Matsum; Dhiauddin Tanjung
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.v8i1.6005

Abstract

This article aims to explain the legal analysis of the distribution of sacrificial meat to non-Muslims from a maslahah perspective. In this article there are two problems that the author will resolve, namely: first, what is the opinion of the ulama regarding the law of distributing sacrificial meat to non-Muslims. Second, how to analyze the law of distributing sacrificial meat to non-Muslims from a Maslahah perspective. This research uses a qualitative method, which is carried out by collecting, analyzing and comprehensively interpreting narratives on visual data to obtain complete, thorough and holistic insight into the legal analysis of the distribution of sacrificial meat to non-Muslims from a maslahah perspective. The results of this research show that: first, the law on the distribution of sacrificial meat to non-Muslims among the ulama has very different opinions, if seen from the opinion of the majority of ulama, they say that it is permissible (makruh) to give food from sacrificial meat to non-Muslims in general. Furthermore, a minority of ulama are of the opinion that it is not permissible to give anything from sacrificial meat to non-Muslims at all.
The Influence of Brand Experience, Brand Satisfaction, and Perceived Quality on Brand Loyalty Toward Bottled Drinking Water Products (AMDK) Nabila Putri Sayekti; Anton Agus Setyawan
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.v8i1.6008

Abstract

In recent years, branding theory has increasingly focused on understanding the relationship between consumers and brands. A brand serves as a symbolic and functional bridge between buyers and sellers, facilitating trust, communication, and emotional connections (Şahin et al., 2011). It plays a key role in influencing consumer purchasing decisions. A brand represents an offering from the seller to the consumer that consistently conveys its character, utility, and assurance of quality (Suntoro & Silintowe, 2020). In this context, "character" refers to the brand's personality or image, "utility" signifies both the practical benefits of the product and its role in the consumer's life, and "assurance of quality" reflects the reliability and trustworthiness of the brand. Consequently, consumers are more likely to make repeated purchases of a particular brand, as they develop trust and confidence in its consistency. This study aims to explore the underlying factors of brand experience, brand satisfaction, and brand loyalty. Brand loyalty, in this case, encompasses emotional attachment, trust, and habitual behavior towards a brand. A quantitative approach is employed to collect data via an online questionnaire. The research uses purposive sampling, which is appropriate as it targets individuals with relevant insights into their experiences and attitudes towards the brand, ensuring that the sample aligns with the study’s objectives. This non-probability sampling method allows for a more focused exploration of consumer-brand relationships, compared to generalizing from a broader population.
Impulsive Fashion Purchases on Shopee: Fashion Involvement, Positive Emotions, Platform Quality, and Online Promotions Aisyah Putri Agustin; Anton Agus Setyawan
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.v8i1.6009

Abstract

This study investigates the factors influencing impulsive buying behavior among consumers using the Shopee marketplace, focusing on the fashion segment, which has experienced rapid growth, contributing significantly to revenue with an increase of up to 24% (Sritanakorn & Nuangjamnong, 2021). Increased income and accessible credit options have escalated impulsive buying tendencies, driven by consumers’ desire to fulfill immediate needs with ease (Park et al., 2006). The study examines the impact of consumer fashion involvement, positive emotions, online platform quality, and online sales promotions on impulsive buying behavior. Using a quantitative approach, data were collected through online questionnaires distributed to 208 purposively sampled respondents and analyzed with Structural Equation Modeling (SEM) using Smart PLS. The findings reveal significant direct effects of fashion involvement, positive emotions, online platform quality, and sales promotions on impulsive buying behavior, alongside potential mediating and interacting effects, such as positive emotions amplifying the influence of platform quality and sales promotions. These results highlight the importance of synergistic promotional strategies and user-friendly platform designs in stimulating impulsive purchases, while also acknowledging limitations in sample representativeness and suggesting further investigation into causal mechanisms and interactions between these factors to provide nuanced insights for e-commerce strategies.
The Effect of Capital Intensity, Audit Quality, Thin Capitalization, and Gender Diversity on Tax Aggressiveness Yoga Adi Pratama; Muhammad Abdul Aris
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.v8i1.6010

Abstract

This study aims to analyze the effects of capital intensity, audit quality, thin capitalization, and gender diversity on tax aggressiveness in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. This research adopts a quantitative approach with an associative method, and the sample is selected using purposive sampling based on criteria such as SOEs listed on IDX, financial reports expressed in Indonesian Rupiah, and excluding the banking sector. The dependent variable is tax aggressiveness, measured using the Effective Tax Rate (ETR), while the independent variables are capital intensity, audit quality, thin capitalization, and gender diversity. Data analysis is performed using multiple linear regression and classical assumption tests to ensure the validity of the regression model. The findings indicate that capital intensity, audit quality, thin capitalization, and gender diversity significantly affect tax aggressiveness. This research has limitations, such as the restriction to SOEs and a three-year observation period. Future research is suggested to expand the scope by using the IDX-IC classification and extending the study period, as well as considering additional variables such as firm size and ownership structure.
Strategy of the Takmir of the Great Mosque of the Cubadak Market: Recording and Accountability of Sharia Finances Bagas Aulia; Kamilah, K.; Yenni Samri Juliati Nasution
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.v8i1.6026

Abstract

Mosques are non-profit institutions that focus on religious activities, so it is important to have a reliable accounting system in the management of public funds to maintain transparency and accountability. However, mosque management often only records general receipts and expenditures without clear details of their sources and purposes, which can raise public suspicion. This study aims to evaluate how Takmir Raya Pasar Cubadak conducts its financial recording and financial reporting responsibilities. The results show that the mosque's financial management is still far from PSAK 109 and ISAK 35 standards, especially in terms of transparency and separation of funds such as zakat, infaq, and sadaqah. The current financial records only include incoming and outgoing cash without details of the source and allocation of funds, which results in financial accountability not meeting the expected standards. Therefore, financial management at the Cubadak Market Grand Mosque needs to be improved to be better and following applicable accounting principles.

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