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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 Influence of Credit Risk on Bank Profitability in Indonesia Jihan Mafaza; Maharani Dheva Dwi Safitri; Eiyagina Tenika; Henny Setyo Lestari
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.v8i1.6029

Abstract

This study aims to examine the effect of capital adequacy ratio, non-performing loan, loan loss provisions ratio, loan-to-deposit ratio, loan-to-asset ratio, bank size, and bank age on financial performance as measured by return on assets (ROA) in 35 banking companies listed on the Indonesia Stock Exchange during the period 2018-2022. The study results indicate that capital adequacy ratio, non-performing loan, loan loss provisions ratio, and bank size do not significantly affect bank financial performance. On the other hand, loan-to-deposit ratio, loan-to-asset ratio, and bank age were found to significantly impact ROA, indicating that liquidity and company age factors are important determinants in improving banking financial performance.
Legal Analysis of the Regulation of the Minister of Marine Affairs and Fisheries Number 7 of 2024 Concerning Lobster Seed Management from the Perspective of Maslahah Mursalah: A Study of Lobster Seed Export Policy Tanjung, Nahdila Sapitri; Hidayat, Rahmat
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.v7i3.6045

Abstract

Minister of Maritime Affairs and Fisheries Regulation Number 7 of 2024, especially Article 18 paragraph (1) which states that supervision of BBL commodities, lobsters (Panulirus spp) crabs (Scylla spp) in fish quarantine installations and/or at entry and/or exit points is carried out by the agency carrying out duties in the field of fish quarantine. This research aims to carry out a juridical analysis of this article and examine its impact from the perspective of maslahah murrasa in Islamic law, which emphasizes maintaining public benefit and preventing loss. This research uses a normative juridical approach in the form of library research, namely researching texts/scripts. The research model used is a bibliographic review of texts/manuscripts of regulations, rules, and policies related to the research theme. The analysis used is content analysis. The results of this research show that the issuance of a ban on the export of lobster seeds aims to preserve lobsters so that they do not become extinct and to improve the welfare of small fishermen in Indonesia. The review of maslahah murlahan is very much in accordance with the study of maslahah murlahan, following the proposition of the Al-Qur'an surah al-An 'am verse: 108, and is reinforced by the fiqh rule "indeed, resisting harm must take precedence over attracting benefits." The conclusion that can be drawn from this research is, if seen based on Article 18 of the Minister of Maritime Affairs and Fisheries Regulation Number 16 of 2022, this is the right policy when viewed from the perspective of the problem of maslahah murlahan.
The Influence of Return on Assets, Current Ratio, Debt to Equity Ratio, and Total Asset Turnover on Tax Avoidance Muhammad Nazar Suhada; Fuad Ramdhan Ryanto
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.v8i1.6050

Abstract

This study examines the connection between financial performance metrics, specifically Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TAT), and tax avoidance behavior among companies listed on the Indonesia Stock Exchange. Using a quantitative analysis approach, the results indicate a significant positive correlation between ROA and tax avoidance, suggesting that more profitable companies are more likely to adopt tax avoidance strategies. On the other hand, the CR is found to have a negative correlation with tax avoidance, implying that firms with stronger liquidity are less inclined to engage in aggressive tax strategies, possibly to preserve their reputation. While DER and TAT do not exhibit a significant impact on tax avoidance, the study underscores the need to consider a broader perspective when examining corporate tax practices. Future research could benefit from exploring qualitative factors that might influence tax avoidance behavior.
The Influence of Self-Efficacy and Work Stress on the Work Motivation of Civil Servant Teachers at SD Negeri 16, Delta Pawan District, Ketapang Regency Nanda Destian; Arninda Arninda
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.v8i1.6051

Abstract

This study examines the relationship between self-efficacy, work stress, and work motivation among civil servant teachers at SD Negeri 16 Delta Pawan, Ketapang District. Self-efficacy refers to an individual's belief in their ability to achieve specific results in certain situations. Work stress is the physical and emotional response to pressures from job demands that surpass an individual's capabilities. Work motivation is the force that drives individuals to accomplish their goals at work. The research employs an associative approach with a quantitative method. The data analysis reveals a connection between self-efficacy, work stress, and work motivation among civil servant teachers. Work stress has a more significant impact on work motivation than self-efficacy. However, when considered together, both factors play a vital role in influencing work motivation. These findings offer valuable insights into the factors that affect teachers' work motivation, emphasizing the need to develop strategies and policies that promote teachers' motivation and well-being at SD Negeri 16 Delta Pawan. Furthermore, this research contributes to the field of human resource management, providing a reference for researchers and practitioners to enhance the effectiveness of human resource management in educational institutions.
The Influence of Profitability, Firm Size, and Company Growth on Firm Value Fidela Malva Kaulika; Imronudin Imronudin
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.v8i1.6068

Abstract

This study investigates the influence of profitability, company size, and growth on firm value, with capital structure acting as a mediating factor. Utilizing a quantitative research design, the study focuses on manufacturing firms within the primary industry and chemical subsectors listed on the Indonesia Stock Exchange (IDX) for the year 2023. A purposive sampling technique was employed, and 30 companies were selected that met specific criteria that aligned with the study’s objectives. Profitability was measured using Return on Equity (ROE), while firm size was determined by total assets. Company growth was assessed based on the asset growth rate, and firm value was evaluated through the Price to Book Value (PBV) ratio. Data analysis combined descriptive statistics with classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation, followed by multiple linear regression. The findings indicate that ROE, company size and growth have a positive and significant impact on firm value. A higher ROE signifies efficient use of equity to generate profits, while larger company size and higher growth rates suggest improved stability and greater investor trust. The regression analysis showed a high degree of precision, as demonstrated by an adjusted R-square of 95.7%, indicating that the independent variables explain the majority of the variability in firm value. Additionally, the F-test confirmed that the combined effects of these independent variables significantly influence firm value. Ethical considerations, including data collection and analysis processes, were strictly followed to ensure the integrity of the study. Future research may also explore industry-specific characteristics in more detail, as they may affect the relationships between the variables differently across various sectors.
The Effect of Leverage, Financial Distress, and Transfer Pricing on Tax Avoidance (Empirical Study on Energy Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018–2022 Period) Seffi Aulia Dinda Pratiwi; Fauzan Fauzan
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.v8i1.6073

Abstract

This research explores how leverage, financial distress, and transfer pricing influence tax avoidance within energy sector manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. The energy sector in Indonesia is particularly relevant due to its significant role in the national economy, characterized by complex regulatory environments, high capital requirements, and tax incentives that may encourage aggressive tax avoidance strategies. The study applies multiple linear regression analysis to assess the impact of these independent variables on tax avoidance. It controls for potential confounding factors such as firm size, profitability, and ownership structure to ensure the robustness of the results. The findings reveal that leverage has a significant impact on tax avoidance, while financial distress and transfer pricing do not demonstrate a notable effect. This study also considers the potential influence of regulatory changes and economic events during the study period, including tax reforms and shifts in government policies that may have affected tax behavior. The results indicate that leverage plays an essential role in shaping tax avoidance strategies, whereas financial distress and transfer pricing do not directly affect tax avoidance behaviors in the context of energy sector companies during the specified period. This research emphasizes the critical role of leverage in influencing tax avoidance practices and highlights the unique characteristics of the Indonesian energy sector that shape corporate tax behaviors.
DU Pont System Analysis in Measuring Financial Performance of Mice Industry Companies in Indonesia (A Case Study on PT Dyandra Media International Tbk for the 2019-2023 Period) Vania Yumna Ardita; Zulfa Irawati
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.v8i1.6080

Abstract

This study conducts a DuPont system analysis to assess the financial performance of PT Dyandra Media International Tbk in the MICE industry in Indonesia from 2019 to 2023. Using a descriptive quantitative approach, the research analyzes key financial ratios, including Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM), derived from the company's financial statements. The study reveals significant financial fluctuations during the 2019–2021 period due to the impact of the COVID-19 pandemic, with a decline in profitability, asset utilization, and return on assets. However, recovery efforts in 2023 led to a notable improvement in Return on Equity (ROE) to 12.43%, driven by enhanced asset efficiency and cost management. The study recommends that PT Dyandra Media International Tbk focus on increasing operational efficiency, adopting technology, diversifying revenue streams, and maintaining prudent leverage management to mitigate financial risks. Strengthened financial planning is also crucial to navigating future uncertainties. The study suggests that future research could compare the company's performance with competitors in the MICE or tourism sectors and explore external factors through advanced methods such as big data analytics or qualitative approaches.
Legal Monopolistic Practices as Unfair Business Competition in the Sales of Packaged Cooking Oils in Indonesia Maqashid Sharia Perspective (Study Decision No.15/Kppu-I/2022) Muhammad Amin Siregar; Fauziah Lubis
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.v8i1.6088

Abstract

This research analyzes cases of business competition violations in the sale of packaged cooking oil in Indonesia, related to unfair pricing. The Decision of the Business Competition Supervisory Commission (KPPU) Number 15/KPPU-I/2022 is the focus of the research, concerning Article 19 letter c of Law Number 5 of 1999. This research aims to produce KPPU results from the Maqashid Sharia perspective, especially in safeguarding assets and treasure (Hifz Al-Mal). In addition, this research examines the impact of violations on the availability and price of cooking oil in the Indonesian market. The research method used is normative juridical which is used to analyze statutory regulations, especially Law Number 5 of 1999, as well as related KPPU decisions which involve data analysis from books, journals, and literature relevant to cases of violations and Maqashid Sharia principles. The research results showed that seven companies were proven to have violated Article 19 letter c of Law Number 5 of 1999, by practicing limiting supply and creating artificial shortages that were detrimental to consumers. This violates the principles of Hifz Al-Mal, and is detrimental to the economy and social welfare. Implementation of a program that includes business competition which is expected to prevent similar violations and promote healthy business competition following Maqashid Sharia. However, the effectiveness of this program needs to be increased through massive outreach by KPPU. This research provides policy recommendations to create a fairer and more prosperous market in Indonesia.
Corporate Social Responsibility, Audit Committee, and Public Accounting Firm: Implications for Tax Aggressiveness in Financial Distress Situations Aulia Agustini; Nanda Wahyu Indah Kirana
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.v7i3.6098

Abstract

Taxes is a very influential sector supporting state revenue because most of the state revenue comes from tax revenue. Sources of tax in Indonesia come from individual taxpayers and corporate taxpayers. In its implementation, there are differences of interest between taxpayers and the government. Differences of interest cause taxpayers to tend to reduce the amount of tax payments, both legally and illegally. This study’s focus is to analyze whether Corporate Social Responsibility, Audit Committees, and Public Accounting Firms influence Tax Aggressiveness in Financial Distress conditions. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2023. This study uses a quantitative method with sampling using the purposive sampling method with a sample size of 53 companies with 6 years of observation. The data used in this study are secondary data taken from the company’s annual financial report. The analysis tool in this study uses Partial Least Squares (PLS). The results of this indicate that: Corporate Social Responsibility affects Tax Aggressiveness, The Audit Committee does not have an effect on Tax Aggressiveness, Public Accounting Firm does not affect Tax Aggressiveness, Financial Distress does not affect Tax Aggressiveness, Corporate Social Responsibility does not have an effect on Financial Distress, the Audit Committee does not affect Financial Distress, and Public Accounting Firm does not have an effect on Financial Distress.
Syakhshiyah Visa in the Implementation of Independent Hajj: A Perspective from Sadd al-Dzarī‘ah Zulfendri Syarqawi; Ansari Ansari; Nurasiah Nurasiah
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.v8i1.6113

Abstract

This research aims to explain and analyze the implementation of the independent Hajj using the Syakhshiyah visa from a sadd al-dzarῑ‘ah perspective. This research is qualitative legal research, using an empirical juridical approach. Data sources in this research are divided into two, namely primary and secondary. Primary data was obtained from field research through observation. Meanwhile, secondary data includes all statutory documents, government regulations, as well as all bibliographic references related to research. Data from field and library research were analyzed qualitatively using descriptive analytical techniques. This research proves that carrying out the Hajj independently using a shakhshiyah visa from a sadd al-dzarῑ‘ah perspective is Haram. This is proven by: first, the pilgrims' lack of understanding of the Hajj regulations. Second, some congregations still do not comply with the statutory regulations. Third, there is no security guarantee for pilgrims. Fourth, it can cause damage to pilgrims using official visas. The findings in this research indicate that carrying out the independent Hajj using a Syakhshiyah visa is not in line with Maqāshid Al- Syarῑ‘ah in Islam.

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