cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 59   60   61   62   63 
Utilizing Marhun Bih Based on Mutual Agreement According to Hanafi Fiqh and Syafi'i Fiqh (Case Study of Pegadaian Syariah Branch AR. Hakim Branch, Medan Area District, Medan City) Muhammad Zulfahri Tambusai; Tetty Marlina Tarigan
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.v8i2.6591

Abstract

The utilization of Rahn collateral in the view of the Shafi'i madhhab and the Hanafi madhhab is very different whereas the Shafi'i madhhab tends to prohibit this implementation because it is feared that there is usury fadhli in its implementation. The Hanafi school of thought carries it out because it considers that this can be done as long as there is permission from the owner of the rahn collateral. This research uses empirical methods and a living case study approach, as well as a conceptual approach. This research took place at Pegadaian Syariah AR Hakim Branch. The results showed that in the provisions of the utilization of collateral, especially. The Shafi'i school of thought puts forward that the use and utilization of Rahn collateral cannot be carried out even with permission. However, according to the Hanafi school, it can be carried out if you get permission from the rahnun at the beginning of the contract. In its relevance in Pegadaian Syari'ah AR Hakim Branch in Medan City itself, the implementation of the utilization of Rahn collateral itself uses the principles of the Hanafi school of thought. Not only that, if you look at the relevance, of the implementation of the utilization of Rahn collateral itself in the community of Medan City, the Hanafi school is more relevant than the Shafi'i school even though the majority of adherents in Medan City are the Shafi'i school. This is due to the habit of the people of Medan City who consider the utilization of rahn collateral to be commonplace as long as no damage occurs.
The Influence of Tax Aggressiveness, Audit Quality, And Earning Management on Financial Statement Fraud Debby Setya Merdekawati; Rina Yuliastuty Asmara
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.v8i2.6606

Abstract

This research examines the influence of tax aggressiveness, audit quality, and earnings management on financial statement fraud. This research uses financial report data from the financing and banking sector, where this sector has access to sensitive data, such as customer data, transaction data, and financial data, as well as very large transaction volumes which give fraud perpetrators more opportunities to commit fraud. This research uses 57 companies in the financing and banking sector listed on the IDX in 2020 - 2022 as the sample. Hypothesis testing uses logistic regression analysis and uses Eviews 13 as supporting software in data processing. The results of this research found a significant negative influence on audit quality using the auditor size proxy. Apart from that, by using the modified Jones model, it was found that there was a significant positive influence on earnings management. Meanwhile, using the ETR differential proxy as a proxy for tax aggressiveness, no effect was found on financial statement fraud. This research was created to complete the gap in previous research, namely using the hexagon fraud theory as a theoretical basis. Apart from that, the use of differential ETR as a proxy for tax aggressiveness provides different research results. The use of the financing and banking sector in this research also complements previous research where this sector is the sector with the highest number of fraud cases according to ACFE 2024.
The Relationship Between Content Marketing, Live Streaming, Endorsement, and Purchasing Decisions on the Tiktokshop Platform and Its Views on Islam Niken Lestari; Mukhsinun Mukhsinun; Naeli Indah Munib
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.v8i2.4252

Abstract

TikTok Shop is a favorite e-commerce platform. The final purchase decision is very important for consumers to determine the appropriateness of the product. Content marketing, live streaming, and endorsements are important variables that influence product purchase decisions at TikTok Shop. Therefore, this study aims to analyze the direct impact of content marketing, live streaming, and endorsements on purchasing considerations. This study uses a quantitative research approach with a causal association method. Primary data was collected by distributing questionnaires online to Tiktok application users who have experience using Tiktok Shop at least 17 years old in the Kebumen area, Central Java. Samples were randomly selected with a specified time limit from the target population. The data were processed using structural equation modeling (SEM) with multiple mediator analysis used for modeling. The research findings from a sample of 105 respondents show that the R Square value of endorsement is 0.623, indicating that 62.3% of the variation in endorsement can be explained by content marketing and live streaming. Similarly, the R Square value of purchase decision 0.631 indicates that 63.1% of the variation in purchase decision can be explained by content marketing, live streaming, and endorsement. Meanwhile, the R Square value of live streaming of 0.451 indicates that 45.1% of the variation in live streaming can be explained by content marketing. the majority of respondents, namely 60%, strongly agree, while 39% agree, that when shopping at TikTok Shop, it is important to do research first regarding product information. This is in line with the precautionary principle commanded in the Quran letter Al-Hujurat verse 6, which advises Muslims to verify information before trusting it. In addition, 32% of respondents agreed and 67% of respondents strongly agreed with the importance of not rushing or overspending when buying products.
The Influence of Payment Methods, Discounts, and Free Shipping on Purchase Decisions in the Shopee Application for Generation Z in Surabaya City Arde Agung Hidayatulloh; Ugy Soebiantoro
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.v7i3.5512

Abstract

In shopping, purchasing decisions are influenced by consumer behavior, which is affected by several factors. One of the factors influencing purchase decisions is customer service. The Shopee application offers various customer services such as diverse payment methods, and monthly events like discounts or free shipping. Aligned with the services provided by Shopee, this study aims to determine the influence of payment methods, discounts, and free shipping on purchasing decisions among Generation Z in Surabaya City. The population studied consists of Generation Z in Surabaya City, and a purposive sampling technique was employed to select 100 respondents. Data collection was conducted using a questionnaire. Subsequently, the collected responses were analyzed to test the initial hypotheses using the Partial Least Squares (PLS) method, involving stages of validity testing, reliability testing, T-testing, and hypothesis testing. From the data analysis using the Partial Least Squares (PLS) method, it was found that payment methods, discounts, and free shipping significantly influence purchasing decisions. The impact of each independent variable indicates contributions of payment methods, discounts, and free shipping towards purchasing decisions on the Shopee application for Generation Z in Surabaya City.
Implementation of Business Model Canvas (BMC) in Supporting Digital Marketing in SKINBEAUTE Products after the Opening of Tiktok Shop Ragita Widya Kartika; Sonja Andarini
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.v8i2.5805

Abstract

This research was conducted to find out and analyze the implementation of the Business Model Canvas (BMC) in supporting digital marketing in SKINBEAUTE products after the opening of the TikTok Shop. This research is qualitative research with a descriptive approach. The sample withdrawal technique used is the purposive sampling technique. Data was collected by conducting observations, interviews, and documentation. The results of this study show that (1) SKINBEAUTE is expected to evaluate previous operational performance to determine new strategies in the future through assessments from owners, employees, and consumers; (2) In mapping SKINBEAUTE's business conditions, there is a need for updates or improvements in several elements such as channels, key activities, key resources, key partnerships, and cost structures.
Financial Impacts from Assignment of Supply and Distribution of Subsidized Fuel in PT Pertamina (PERSERO) Asep Darmansyah; Yezsa Bella Nugroho; Tuntun Salamatun Zen
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.v8i2.5979

Abstract

The Indonesian government has been subsidizing fuel to control inflation and stabilize the economy. Although Presidential Regulation 43/2018 mandates fuel compensation, the lack of technical regulations regarding budget allocation and monitoring has led to fuel compensation being classified as long-term receivables. To address this issue, the government issued PMK No. 227 of 2019, providing certainty for Pertamina to bill and collect payments. This regulation affirms the government's commitment to pay Pertamina, as outlined in the reconciliation records between the Ministry of Finance and the company. Internal and external analyses were conducted to understand Pertamina's business challenges, including reviews of financial statements and PESTEL analysis. The lack of regulatory clarity has resulted in negative cash flows and decreased profits for Pertamina. However, the issuance of PMK 227 has facilitated financial recovery, which is expected to enhance Pertamina's profits and increase tax and dividend contributions to the government.
The Influence of Leadership Style and Organizational Culture on Employee Loyalty With Work Satisfaction as an Intervening Variable Wafa Nur’aeni; Sunardi Sembiring Brahmana
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.v8i2.6207

Abstract

This study aims to analyze the influence of leadership style and organizational culture on employee loyalty at PT Garment Sukabumi, with job satisfaction as an intervening variable. This study uses a quantitative approach with a survey method, involving 322 employees of PT Garment Sukabumi as respondents. Data were collected through a questionnaire that measured employee perceptions of leadership style, organizational culture, job satisfaction, and employee loyalty. Data analysis was carried out using multiple linear regression techniques and mediation tests. The results showed that leadership style and organizational culture had a positive and significant effect on employee loyalty, both directly and indirectly through job satisfaction as an intervening variable. In particular, job satisfaction was shown not to mediate the influence of leadership style and organizational culture on employee loyalty. This study provides an important contribution to understanding the factors that influence employee loyalty, especially in the context of manufacturing companies, and provides recommendations for the management of PT Garment Sukabumi to improve the quality of leadership style and organizational culture to motivate employees and increase their loyalty. These findings are expected to provide insight for other companies that want to strengthen the relationship between leadership style, organizational culture, and employee loyalty.
The Role of Innovation Ambidexterity in Enhancing MSME Performance: Insights from the Fashion Industry Sheila Frizqia Jelita; Ruslan Prijadi
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.v8i2.6218

Abstract

This study examines the influence of leadership characteristics and intellectual resources on organizational performance through innovation ambidexterity mediation in MSMEs in the fashion industry in Bandung. In a competitive environment, MSMEs need to adopt explorative and exploitative innovations to achieve optimal performance. The results show that adaptive leadership and risk tolerance support Combined Innovation Ambidexterity (CIA), which has a positive impact on MSME performance, while Balanced Innovation Ambidexterity (BIA) is less relevant. Intellectual resources (human, structural, and relational) also play a significant role in driving MSME innovation and performance. This study recommends the development of adaptive leadership, increasing risk tolerance, and managing intellectual resources effectively to help MSMEs become more competitive through flexible innovation strategies. The CIA approach allows MSMEs to adapt to market changes and provides new contributions to the innovation ambidexterity literature.
The Effect of ESG, Human Capital, and Green Innovation Disclosure on Financial Performance Yeny Widya Tuti; Tantina Haryati; Nanda Wahyu Indah Kirana
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.v8i2.6310

Abstract

Financial performance is a crucial element for a company's sustainability because it determines its ability to make a profit. However, companies that are members of the SRI-KEHATI index experienced fluctuations in performance based on ROA during 2019–2023. This study focuses on companies in the SRI-KEHATI index listed on the IDX during the period, to empirically examine the influence of ESG, human capital, green process innovation, and green product innovation on financial performance. The analysis used secondary data from financial, annual, and sustainability reports as many as 125 observations were obtained through purposive sampling. This study uses a quantitative approach and SEM-PLS analysis techniques, which results in findings that ESG, human capital, and green process innovation have a positive and significant impact on financial performance, while green product innovation has a non-significant negative influence.
Banking Health Indicators and Their Impact on Credit Risk in the Indonesian Banking Sector Kelvin Pratama; Akmal Sulistomo; Henny Setyo Lestari; Farah Margaretha
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.v8i2.6316

Abstract

Credit risk is inherent in the banking sector, as banks extend credit to the public as a primary source of income. Banks supervised by the Financial Services Authority (Otoritas Jasa Keuangan, OJK) are required to prioritize prudential principles, leading the OJK to monitor risk management in banking through the Non-Performing Loan (NPL) ratio. Various factors can contribute to an increase in credit risk for banks. This study aims to analyze banking-related factors and macroeconomic factors that may influence credit risk. The independent variables related to banking include SIZE, ROA, liquidity, bank capital, and asset quality, while the macroeconomic variables include GDP growth, inflation rate, and unemployment rate. The study employs a panel data regression method with a sample of 42 conventional banks listed on the Indonesia Stock Exchange from 2019 to 2023. The results reveal that liquidity and asset quality have a significant positive impact on credit risk, whereas bank capital, GDP growth, inflation rate, and unemployment rate have a significant negative impact on credit risk. Meanwhile, firm size, profitability, and the OEI ratio do not significantly influence credit risk. This research provides insights for financial managers in managing credit risk while considering macroeconomic conditions when making decisions. Additionally, for investors, the findings offer valuable perspectives on the factors to consider when evaluating banking institutions for investment purposes.

Page 61 of 252 | Total Record : 2520

 59   60   61   62   63 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol 9 No 1 (2026): Sharia Economics Vol 8 No 3 (2025): Sharia Economics Vol 8 No 2 (2025): Sharia Economics Vol 8 No 1 (2025): Sharia Economics Vol 7 No 3 (2024): Sharia Economics Vol 7 No 2 (2024): Sharia Economics Vol 7 No 1 (2024): Sharia Economics Vol 6 No 3 (2023): Sharia Economic: November, 2023 Vol 6 No 2 (2023): Sharia Economic: July, 2023 Vol 6 No 1 (2023): Sharia Economic: January, 2023 Vol 6 No 3 (2023): Sharia Economics Vol 6 No 2 (2023): Sharia Economics Vol 6 No 1 (2023): Sharia Economics Vol 5 No 2 (2022): Sharia Economic: July, 2022 Vol 5 No 1 (2022): Sharia Economic: January, 2022 Vol 5 No 2 (2022): Sharia Economics Vol 5 No 1 (2022): Sharia Economics Vol 4 No 1 (2021): Sharia Economic: July, 2021 Vol 3 No 2 (2021): Sharia Economic: January, 2021 Vol 4 No 1 (2021): Sharia Economics Vol 3 No 2 (2021): Sharia Economics Vol 3 No 1 (2020): Sharia Economic: July, 2020 Vol 2 No 2 (2020): Sharia Economic: January, 2020 Vol 3 No 1 (2020): Sharia Economics Vol 2 No 2 (2020): Sharia Economics Vol 2 No 1 (2019): Sharia Economic: July, 2019 Vol 1 No 2 (2019): Sharia Economic: January, 2019 Vol 2 No 1 (2019): Sharia Economics Vol 1 No 2 (2019): Sharia Economics Vol 1 No 1 (2018): Ekonomi Islam: July, 2018 Vol 1 No 1 (2018): Sharia Economics More Issue