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
THE Analysis of the Comparison of Bank Financial Performance Before and After the Merger on Company Value (Case Study on Bank BSI and Bank Islam Malaysia Berhad) Dea Arifatul Alia; Feri Dwi Riyanto
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.v8i2.6230

Abstract

This study aims to analyze the comparison of the financial performance of Bank Syariah Indonesia (BSI) and Bank Islam Malaysia Berhad (BIMB) before and after the merger, using the financial variables Return on Asset (ROA), Return on Equity (ROE), Financing to Deposit Ratio (FDR), Operating Costs to Operating Income, Non-Performing Financing (NPF), and Earning Per Share (EPS). This research uses a quantitative-comparative approach with data analyzed through descriptive statistical tests, classical assumption tests, and hypothesis tests. The results showed that the merger had a significant impact on the financial performance of both banks, although the effect varied depending on each variable and country context. In general, the merger improved operational efficiency and competitiveness, especially for BSI, which showed significant operational efficiency and scale improvements. However, there were some variables for which the results were not significant for Bank Islam Malaysia Berhad, indicating the different internal and external factors that influenced the merger outcome.
Analysis of the Application of Income Tax on In-kind Rewards and the Enjoyment of Relationships with Work Seen from the Aspect of Justice Margaretha Angela Kurniawan; Andang Wirawan Setiabudi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6247

Abstract

This research aims to examine how the concept of fairness in good taxation, as well as whether the implementation of the Minister of Finance Regulation Number 66 in the year 2023 is following the aspect of fairness. This research was conducted using primary data. This primary data was collected by the researcher directly from the first source or the location where the research object was carried out. The primary data in this study includes observation results, as well as interviews with workers directly involved in the tax deduction on nature. This research was conducted from October 2024 to November 2024. Fairness is not arbitrary, biased, or one-sided. Tax is a mandatory payment to the state, which is obligatory according to the Law, without direct reciprocal benefits, and is used for the benefit of the state for the greatest prosperity of the people. Natura and/or benefits are rewards received not in the form of money. From the results of the research, it can be concluded that taxes currently adhere to the principle of vertical equity and that the average individual or worker has the ability to pay taxes, in general, the implementation of PMK 66/2023 is in accordance with the principles of justice in a good taxation system. However, there are several recommendations for this research, namely, the government must create a tax system that is easy for the public to understand. An easily understandable tax system will encourage the public to learn and understand how the tax system works in Indonesia.
The Influence of Incentives on Employee Performance at the Bukit Layang Village Office, Sub-District Kembang Janggut Kutai Kartanegara District Inriany Novica Ruminding; Dini Zulfiani
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.v8i1.6250

Abstract

This study aims to analyze the effect of incentives on employee performance at the Bukit Layang village office, Kembang Janggut District, Kutai Kartanegara Regency. This study uses quantitative research methods. The population in this study were all employees of the Bukit Layang Village Office, Kembang Janggut District, totaling 42 people. The sampling technique used in this study was saturated sampling. The saturated sampling technique was used in this study because the population was relatively small, namely 42 people, making it possible to involve all members of the population as research samples. All research participants amounted to 42 people and were used as saturated samples, with the collected population and saturated samples consisting of Bukit Layang Village Office officers. The variables studied in this study consisted of the independent variable (X) Incentives and the dependent variable (Y) Employee Performance. Employee performance can be measured through several indicators which include quality, quantity, timeliness, effective use of resources, independence, and commitment. These indicators play an important role in determining the quality and quantity of employee performance in the company. Performance appraisal at the Bukit Layang Village Office, Kembang Janggut District, is carried out in various ways based on the role of each employee in the village office. Incentives given to employees lead to financial and non-financial incentives which are assessed by looking at predetermined aspects of employee performance. The results of this study indicate that the percentage effect of incentives on employee performance at the Bukit Layang Village Office is 15.30% while the remaining 84.70% is influenced by other variables outside this study.
Analysis of Purchase Decisions for Counterfeit Fashion Products in E-Commerce Jelita Puspita Wiyana; Iwan Kresna Setiadi; Yudi Nur Supriadi
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.v8i2.6261

Abstract

This research examines the impact of electronic word-of-mouth, Live Streaming, and Counterfeit Fashion Products, with Price acting as a moderator, on purchase decisions in Shopee e-commerce. The study employed SmartPLS SEM with 208 respondents. The findings reveal that Electronic Word of Mouth significantly positively influences purchase decisions by enhancing consumer trust and intentions. Counterfeit fashion products also positively impact purchase decisions, attracting consumers through affordable prices despite lower quality. Live streaming, as a promotional tool, significantly boosts purchase decisions by increasing consumer interest and trust through live demonstrations and real-time interactions. Price strengthens the relationship between interest in counterfeit fashion products and purchase decisions. These results highlight the crucial role of price, Electronic Word of Mouth, and live streaming in digital marketing strategies to drive purchase decisions in e-commerce.
The Effect of Competency and Servant Leadership on Performance with Satisfaction as a Mediating Variable (Study at KONI Semarang City) Sugeng Dilianto; Endang Tjahjaningsih
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.v8i2.6272

Abstract

The importance of improving performance quality in sports organizations, especially in the context of KONI as an institution that plays a major role in advancing the world of sports in Semarang City. The variables of competence, servant leadership, and job satisfaction play a crucial role in enhancing employee performance. High competence enables employees to complete tasks effectively, while servant leadership fosters a supportive work environment and increases job satisfaction. High job satisfaction will motivate employees to perform better. This study aimed to analyze the effect of competence and servant leadership on performance with satisfaction as a mediating variable (Study at KONI Semarang City). This research is a type of quantitative research. This study's population is athletes, coaches, sports branch managers, KONI managers, and employees of the Youth and Sports Service (Diaspora) of Semarang City, with as many as 250 people. The sampling technique of this study used proportionate stratified random sampling, using the Slovin formula to obtain a sample size of 154. The analysis technique of this research used Statistical Package for Social Science (SPSS) version 26 software. The results of this study indicate that competence and servant leadership have a positive and significant effect on job satisfaction. Competence, Servant leadership, and job satisfaction have a positive and significant effect on employee performance. Job satisfaction cannot mediate Competence in influencing the performance of administrators and employees at KONI Semarang City. Job satisfaction cannot mediate Servant leadership in influencing the performance of administrators and employees at KONI Semarang City.
Analysis of the Impact of Shopee's Double Days Festival Online Shopping Promotion Strategy on User Participation Intention (Study on Millennial Generation Shopee E-Commerce Users) Muhammad Ilham Maulana; Anton Agus Setyawan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6273

Abstract

This study aimed to analyze the impact of Shopee's double days festival online shopping promotion strategy on user participation intentions (Study on Millennial Generation Shopee E-Commerce Users). This research is a type of quantitative descriptive research. The population in this study were all millennial generation Shopee e-commerce users spread throughout Indonesia. The sample size of this study was 150 respondents. The sampling technique used was non-probability, with purposive sampling. This research uses primary data. The data collection technique used was a questionnaire. This analysis process was carried out using the Smart PLS 3.2 application. The results of this study show that the Perceived temptation of price promotion has a positive and significant influence on participation intention. This means that the higher the perceived temptation of price promotion, the higher the participation intention. Perceived fun of promotion activities positively and significantly affects participation intention. This means the higher the perceived fun of promotion activities, the higher the participation intention. Perceived category richness of promotion positively and substantially influences participation intention. This means the higher the perceived categories' richness of promotion, the higher the participation intention.
Understanding Fintech: Financial Technology Literacy Endarwati Endarwati; Citra Ayudiati
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.v7i3.6305

Abstract

The rapid development of information and communication technology has significantly impacted the financial industry, particularly in financial services. This industry is no longer solely dominated by conventional financial institutions but has increasingly shifted toward financial technology based on Internet servers and applications. Women, as key members of their families, actively engage with financial markets and fintech, making them an important subject for research. Fintech encompasses products such as e-wallets, P2P lending, and crowdfunding. This study employs quantitative methods, using questionnaires as the primary data collection tool. Among the three fintech products, e-wallets were the most recognized and understood by respondents. This indicates that e-wallets are more easily accessible and comprehensible compared to other products.
The Effect of Optimism, Self-Efficacy, and Women's Leadership Style on Employee Performance in Pasuruan District Government with Assertive Communication as an Intervening Variable Lilik Faiqotul Himmah; Ida Aju Brahmasari; Ida Aju Brahma Ratih
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6318

Abstract

The purpose of this study was to prove and analyze the influence of optimism, self-efficacy, and women's leadership style on employee performance in the Pasuruan Regency Government with assertive communication as an intervening variable. The type of research used is quantitative, with a population of 2001 respondents from 7 Pasuruan Regency Government Offices and a sample of 333 respondents. Data collection was carried out using a questionnaire via Google Form and measured using a Likert scale. The analysis technique used the Structural Equation Model (SEM) tool, and then the Partial Least Square (PLS) program was used. The results of this study indicate that: 1) Optimism has a significant positive effect on assertive communication in the Pasuruan Regency Government. 2) Optimism has a significant effect on the performance of Pasuruan Regency Government employees. 3) Self-efficacy has a significant positive effect on assertive communication in the Pasuruan Regency Government. 4) Self-efficacy has a significant positive effect on the performance of Pasuruan Regency Government employees. 5) Women's leadership style has a significant positive effect on assertive communication in the Pasuruan Regency Government. 6) Women's leadership style has a significant positive effect on the performance of Pasuruan Regency Government employees. 7) Assertive communication has a significant positive effect on the performance of Pasuruan Regency Government employees. The recommendation from this study is that the Pasuruan Regency Government is expected to optimize women's leadership style by encouraging training that focuses on assertive communication so that it can create a collaborative and productive work environment. This step can contribute significantly to improving employee performance and supporting the achievement of organizational goals.
The Impact of Organizational Innovation Capability, Organizational Agility, and Digital Strategy on Business Resilience in Food and Beverage SMES: The Mediating Role of Adaptability and the Moderating Role of Transformational Leadership Umi Suryani; Irsyad Parama Dwiputra
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.v8i1.6321

Abstract

This study explores the influence of innovation capability, organizational agility, and digital strategy on business resilience in food and beverage (F&B) SMEs, focusing on the mediating role of organizational adaptability and the moderating role of transformational leadership. Conducted in Malang City, Indonesia, the research involves 100 SME owners and managers selected using purposive sampling. Data were collected through structured questionnaires and analyzed SEM-PLS. The findings indicate that organizational agility and digital strategy significantly impact business resilience directly, while innovation capability affects resilience indirectly through organizational adaptability. Organizational adaptability emerges as the strongest predictor of resilience, emphasizing its critical role in enabling SMEs to respond effectively to market dynamics. Although transformational leadership was not a statistically significant moderator, it shows the potential to foster adaptability and integrate innovation. The study concludes that SMEs should prioritize enhancing adaptability through strategic flexibility, continuous learning, and collaboration. Leveraging digital tools and fostering agility are also essential for building resilience. Policymakers are advised to support SMEs by addressing digital transformation challenges, such as resource limitations and low digital literacy. Additionally, investment in leadership development and adaptable innovation strategies can further strengthen SME resilience. This research contributes to academic literature and provides practical insights for F&B SMEs in navigating uncertainty, ensuring sustainability, and improving competitiveness in a dynamic market environment.
The Impact of Trust, Convenience, and Financial Literacy on Purchasing Decision Using Paylater (Study on Paylater Users in Greater Surabaya) Widya Kusuma Dewi; Detak Prapanca; Sriyono Sriyono
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.v8i2.6386

Abstract

Paylater is a financial service that offers online loans, facilitating transactions with an installment system or full payment the next day. The purchase decision to use paylater is greatly influenced by the level of trust, convenience, and financial literacy. The unwise use of paylater can have a potential for consumptive behavior. This study aims to identify factors that influence consumer decisions, and provide an overview of the role of trust, ease of access, and financial understanding in shaping purchasing decisions using paylater. In this study, a quantitative method was used and the number of samples was 100 respondents. The population in this study is paylater users in Greater Surabaya. The sampling method uses a non-probability sampling technique with a purposive sampling technique. The data sources used come from primary and secondary data. Primary data sources are obtained through the dissemination of questionnaires through Google Forms while secondary data sources come from books, journals, and articles from previous research. The data analysis technique uses Partial Least Square (PLS) version 4.0. The results of this study show that (1) Trust has a significant positive effect on purchase decisions. (2) Convenience has a significant positive effect on purchase decisions. (3) Financial Literacy has a significant positive effect on purchase decisions.

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