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 2,568 Documents
Relationship on Timeliness of SPT Reporting and Reported Income in Accordance with Applicable Provisions on Taxpayer Compliance Yenie Eva Damayanti; Ahmad Karim
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i1.1780

Abstract

Compliance is one of the important factors in increasing revenue from the tax sector. Indonesia’s low tax ratio is an indicator that there are still many taxpayers who do not comply with tax payments and reporting. The study examines how the relationship between the timeliness of SPT reporting and reported income in accordance with applicable regulations on taxpayer compliance. The method is causality research method. The population are registered taxpayers at the KPP North Malang area. The sampling uses convenience sampling method with a total of 75 respondents. The results of hypothesis testing with multiple linear analysis show that together there is a positive relationship between the timeliness of reporting tax returns and income reported in accordance with applicable regulations on taxpayer compliance. The results of the Spearman correlation test show that there is a significant relationship between the timeliness of reporting tax returns with taxpayer compliance and there is a significant relationship between reported income in accordance with applicable regulations and taxpayer compliance.
The Role of Customer Brand Engagement in Mediating the Effect of Brand Expressiveness and Brand Community Identification on Brand Loyalty Firda Alvi Damayanti; Dimas Bayu Wicaksono; Muhammad Rivaldi Shadam; Aang Curatman
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5066

Abstract

This study aims to determine the role of Customer Brand Engagement in mediating the effect of Brand Expressiveness and Brand Community Identification on Brand Loyalty. The research used a quantitative research method by distributing questionnaires to 180 consumers in Cirebon City who used an iPhone smartphone. The quantitative data was analyzed using validity tests, reliability tests, R-square tests (R²), and hypothesis tests processed using SEM with Smart PLS 4.0 tool. The results of this study indicate that Brand Expressiveness does not have a positive and significant effect on Customer Brand Engagement. Brand Community Identification has a positive and significant effect on Customer Brand Engagement. Brand Expressiveness has a positive and significant effect on Brand Loyalty. Brand Community Identification has a positive and significant effect on Brand Loyalty. Customer Brand Engagement does not have a positive and significant effect on Brand Loyalty. Customer Brand Engagement does not mediate the effect of Brand Expressiveness on Brand Loyalty. Customer Brand Engagement also does not mediate the effect of Brand Community Identification on Brand Loyalty.
Environmental Management Accounting and Financial Performance: Green Innovation and Financial Performance as Mediator Maryati, Sri; Soediro, Achmad
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.v7i3.5073

Abstract

Environmental issues are part of larger corporate plans, involving not only development and expansion but also concern for social responsibility. The inconsistency of results is one of the reasons for further studies to be carried out. This research aims to examine the effect of environmental management accounting which refers to ISO 14001 on company financial performance through green innovation consisting of green product innovation and green process innovation as well as environmental performance as a mediating variable. The population in this study are manufacturing companies registered on the IDX 2020-2023. The sample was selected using the purposive sampling method. The analysis uses e-views 11 with path analysis methods and multiple linear regression analysis. Based on the results, it can be concluded that environmental performance can mediate the relationship between environmental management accounting and financial performance by looking at the influence of the relationship between environmental management accounting and environmental performance, and environmental performance on financial performance. Then the existence of green innovation does not have a role as a link between environmental management accounting and financial performance.
Analysis of Psychological Capital and Social Capital on Innovative Work Behavior in Cirebon City and Regency Media Companies Anggraeni, Citra; Fadilah, Alida Nur
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.v7i1.5143

Abstract

Optimizing all company resources is one way a company can survive with the times. Human resources are the main and most important part of creating and developing innovative ideas within the company. One aspect that causes change in a company is innovative work behavior, and the driving factors for creating innovative work behavior are psychological capital and social capital. So, this research aims to examine the relationship between psychological capital and social capital in innovative work behavior. Using quantitative research with employees of media companies in Cirebon City and Regency as the research population. Obtaining a sample of 153 respondents, using non-probability sampling techniques with questionnaire instruments and using multiple regression analysis on the SPSS 22 application. This research obtained results that there was a significant influence between Psychological Capital and Innovative Work Behavior, then there was a significant influence of Social Capital on Innovative Work Behavior, and the existence of a significant influence of Psychological Capital and Social Capital on Innovative Work Behavior.
Analyzing Subulussalam Community's Views on Electoral Money Politics in 2024: Implications for Leadership and Its Benefits Syafrowi, Syafrowi; Tanjung, Dhiauddin; Siregar, Ramadhan Syahmedi
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.v7i1.5549

Abstract

This study aims to explore the perception of the citizens of Subulussalam towards the phenomenon of political bribe in the 2024 legislative election (PEMILU) and analyze its impact on the leadership and benefits of the community in Subulussalam City. The political bribe that occurs is often considered commonplace and culturalizes people's habits that are aware or do not damage democracy through the quality of community representation through the legislature. This research uses a qualitative approach with a case study method, involving in-depth interviews with various key informants, including voters, politicians, and academics in Subulussalam. The results of the study show that there are various election violations, especially violations in terms of political bribery to get votes. When viewed from the perspective of Islamic law, money politics is seen as an illegal act because it violates the principles of justice and trust as stated in Maqashid Sharia. Meanwhile, from a formal legal perspective, this practice is considered a criminal act that must be eradicated to maintain the integrity and credibility of the election process. In terms of social impact, money politics in Subulussalam City in the election of legislative members has had an impact on the level of public trust in the political system and government which is greeted by rampant collusion and nepotism in the election. This study concludes that to realize quality leadership and benefit the people of Subulussalam, there need to be serious efforts from various parties to eradicate money politics by establishing an election system that is not tied to the party. Candidates are also expected to provide transparent information regarding campaign funding, funding sources, and financial coverage. This is useful for limiting the practice of unnatural distribution of money and capital among candidates and parties. Political education, strict law enforcement, and increasing public awareness of the importance of voting based on the competence and integrity of prospective leaders are also needed to achieve these goals.
The Influence of Training and Motivation on Employee Performance with Job Satisfaction as a Mediating Variable (Study at PT. BPR Gunung Kawi) Indira Rizma Shanti; Tristiana Rijanti
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.v7i3.5710

Abstract

Abstract consists of a maximum of 250 words, written in English with Times New Roman font size 11 in one space. This study aims to analyze the influence of Training (X1) and Motivation (X2) on Employee Performance (Y2) with Job Satisfaction (Y1) as mediation variables in PT. BPR Gunung Kawi. This study uses primary data obtained from respondents through questionnaires. The research population consists of the entire staff of PT.BPR Gunung Kawi, a total of 150 people. The sampling method used is Purposive Sampling. The sample consists of 120 permanent employees with at least 2 years of work experience with a minimum level of SLTA education. Data analysis techniques include validity tests, reliability tests, t-tests, and sobel tests for mediation test analysis. The data analysis was carried out using SPSS 26.0. The results of the hypothesis test used regression analysis which showed that Training and Motivation had a positive and significant impact on Job Satisfaction. Training had no significant effect on Employee Performance. Motivation and Job Satisfaction had a significant and positive impact on Employee Performance.
The Role of Employee Engagement in Mediating Perceived Organizational Support and Job Satisfaction on Employee Performance at PT Krakatau Bandar Samudera Aramiko Kayanie Nenden Atryana; Tata Rustandi; Udin Suadma
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.v8i2.5970

Abstract

Employee performance is the key to success for a company. However, in this phenomenon, there are several reasons why employee performance has not reached the target expected by the company. This study aims to analyze the role of employee engagement that mediates perceived organizational support and job satisfaction on employee performance at PT Krakatau Bandar Samudera. This study adopted a quantitative method with a population of 442 employees of PT Krakatau Bandar Samudera, and 82 employees as samples using proportional random sampling techniques. This data was collected through a questionnaire using a Likert scale and analyzed using Smart PLS 4.10. The results of the study from the measurement of t-statistics of the relationship between variables in this model structure showed that perceived organizational support had a negative effect of -46.25, while job satisfaction had a positive and significant impact on employee performance of 4.606. In addition, perceived organizational support had a positive and significant impact on employee engagement of 1.708. However, there was no effect of perceived organizational support on employee performance through employee engagement of 2.743.
Implementation of the Lean Six Sigma Method to Improve Product Quality in the Food and Beverage Industry Sendi Setiawan; Naufal Affandi; Umalihayati Umalihayati
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.v8i2.5999

Abstract

This study aims to analyze problems in the food and beverage industry and describe an action plan to improve product quality through the implementation of Lean Six Sigma. This approach is expected to provide an effective solution to reduce waste, increase efficiency, and minimize defective products. This study uses a qualitative method with a case study approach. Data were collected through observation, interviews, and document analysis from the companies studied. The main focus is on analyzing the problems faced by the company and designing a plan to overcome the problems with the implementation of Lean Six Sigma. The results of the study show that Lean Six Sigma analyzes the problems faced by the company and designs solutions through the DMAIC (Define, Measure, Analyze, Improve, Control) approach. In the Define stage, the company identifies the main problems and sets improvement goals. Measure is used to collect current related data and measure the extent to which the problem has an impact. Analyze focuses on identifying the root cause of the problem using data analysis tools. Once the cause is known, the Improve stage designs and implements a solution to overcome the problem. Finally, Control ensures that the implemented solution remains effective in the long term by monitoring and controlling the process continuously. Through this DMAIC cycle, companies can systematically identify and address problems to improve product quality and process efficiency.
The Influence of Participative Management, Organizational Commitment, Perceived Organizational Support, and Employee Engagement on the Organizational Citizenship Behavior of Public Sector Employees Dea Rizky Amanda Panjaitan; Yasmine Nasution
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.v8i2.6002

Abstract

This study investigates the influence of perceived participative management, organizational commitment, and perceived organizational support on Organizational Citizenship Behavior (OCB), with employee engagement as a mediating variable. The research was conducted within a Financial Education and Training Organization in Indonesia, involving respondents comprising staff and supervisors or equivalent positions. Identified issues include a decline in the assessment index from the 2023 Service User Satisfaction Survey and a need to enhance employee behavior, particularly empathy. The research methodology employed data collection through questionnaires, which were analyzed using Lisrel 8.8 to evaluate the relationships and impacts of the studied variables. The findings reveal that participative management does not exert a direct influence on OCB; rather, its positive effect is contingent upon mediation by employee engagement. Although organizational commitment does not show a significant direct effect on OCB, it can exert an indirect influence when mediated by employee engagement. In contrast, perceived organizational support demonstrates a positive and significant effect on OCB, underscoring its critical role in fostering OCB among employees within the Financial Education and Training Organization. Employee engagement emerges as a highly influential variable, exerting a strong and significant direct impact on OCB while also mediating the indirect effects of participative management, organizational commitment, and perceived organizational support. These findings collectively emphasize the critical role of fostering employee attachment to the organization to enhance OCB.
Digital Transformation of Islamic Boarding School Microfinance Institutions in Reducing Consumptive Behavior of Students (Santri) Moh. Suhud; Nikmatul Masruroh; Babun Suharto
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.v8i2.6038

Abstract

In the modern era, there has been a shift in consumption behavior among students in Islamic boarding schools (santri). Santri, who are traditionally expected to practice simple consumption habits, are now learning towards excessiveness, and even tendencies toward hedonism due to modernization. This often leaves parents struggling to meet their children’s consumption needs, particularly their wants. Therefore, this study aims to first, explore the traditional consumption habits of santri; second, analyze the shifts in their consumption behavior; and third, examine the presence of digital transformation in Islamic boarding schools as a means to curb santri’s consumptive behavior. This research employs a qualitative approach, specifically a case study method. The subjects were selected through purposive sampling, and data were collected through observation, interviews, and documentation. Data analysis was conducted using the interpretive technique within the interactive model by Miles and Huberman. Data validity was ensured through source triangulation and technique triangulation. The study yielded the following results: First, santri have traditional consumption practices, prioritizing halal and thayyib (pure and good) products, simplicity, and a sense of community. Second, modernization has shifted santri’s consumption habits towards a more hedonistic approach, favoring instant goods and trendy products, thereby increasing their financial dependence on parental support. Third, Islamic boarding schools have partnered with various institutions to curb this consumptive behavior. Digital transformation has been implemented to improve spending efficiency among santri and facilitate the monitoring of their financial management.

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