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 Influence of Digitalization of the Tax System, Social Media, and Hedonism Culture on Tax Compliance Rahmaniasari Tri Utami; Heru Tjaraka; Alfa Rahmiati
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.v8i2.6055

Abstract

This study examines the influence of digitalization of the tax system, use of social media, and hedonism culture on tax compliance of Generation Z in Indonesia. Generation Z, born between 1996 and 2013, is a generation that grew up with technology and has unique characteristics. A quantitative approach was used by distributing questionnaires to 160 individual taxpayers of Generation Z who have NPWP. Multiple linear regression analysis with IBM SPSS 25 was used to analyze the data. The results showed that digitalization of the tax system positively impacts tax compliance. Ease of access and transparency encourage taxpayers to be more compliant. The use of social media also contributes to increasing tax compliance. Social media is a means of tax information and education, creating awareness about the importance of paying taxes. However, the hedonism culture inherent in Generation Z can be a barrier. The tendency to prioritize pleasure can reduce the motivation to pay taxes.
Impact of Cash Flow Components, Net Profit, on Stock Returns Imas Masjitoh Ramdani; Anak Agung Gde Satia Utama
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.v8i2.6056

Abstract

This study aims to obtain empirical evidence regarding the effect of Cash Flow Components, Net Income, and the level of Stock Returns. This study is a quantitative study using secondary data obtained from the annual financial reports of transportation industry companies on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The population in this study is Transportation Industry Companies listed on the IDX. The company sample was determined using a purposive sampling technique. The analysis method used is multiple regression analysis. The results of the study indicate that cash flow components do not have a significant effect on stock returns, net income has a significant effect on stock returns, and does not have a significant effect on stock returns.
The Influence of Financial Performance on Stock Prices: Analysis of Banking Companies on the Indonesia Stock Exchange in 2020 – 2023 Jessica Dewi Felicia; Anak Agung Gde Satia Utama
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.v8i2.6057

Abstract

The economic progress of a country is highly dependent on the condition of its banking system, which plays a vital role in determining the direction of the country's economy. Stock prices serve as a reflection of a company's underlying value and financial health, providing a dynamic indicator of its market value. A company's financial performance encompasses a number of aspects, including operational efficiency and adherence to strategic objectives, which affect stock prices and investor confidence. Financial ratio analysis is an important instrument for investors to understand a company's financial health and performance, and to make informed investment decisions. This research method relies on secondary data from publicly accessible Annual Financial Reports, but researchers must consider the limitations of secondary data compared to primary data to ensure the reliability and suitability of the data. Regression analysis shows that the Earnings per Share (EPS) variable has a positive and statistically significant effect on stock prices, indicating the importance of earnings per share in determining the movement of a company's stock price. The Return on Asset (ROA) and Return on Equity (ROE) variables do not show a significant effect on stock prices, indicating that efficiency in managing a company's assets and equity does not directly affect stock prices. The results of the analysis emphasize the importance of considering various factors, including EPS, ROA, and ROE, as well as external factors such as market and industry conditions, in evaluating a company's stock price for better investment decision-making.
The Effect of Organizational Culture, Team Collaboration, and Work Motivation on the Performance of Health Workers in Cahaya Bunda Mother and Child Hospital Cindy Thiovany Soetomo; Made Favian Budi Gunawan; Kelvin Fernaldi; Halimah Hasan
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.v8i2.6081

Abstract

Cahaya Bunda Mother and Child Hospital in Bali is dedicated to improving healthcare standards for mothers and children, focusing on reducing maternal and infant mortality rates. The performance of healthcare workers is a critical factor in achieving optimal patient outcomes, particularly in specialized hospitals such as mother and child hospitals. However, health worker performance is influenced by various factors, including organizational culture, team collaboration, and work motivation. This study aims to analyze the individual and collective effects of these factors on health worker performance. Using a quantitative approach, data were collected through a structured questionnaire distributed to 34 nurses and midwives. SmartPLS 3.2 software was employed for analysis. The findings reveal that work motivation significantly impacts health worker performance, underscoring its critical role in driving effectiveness and commitment to healthcare services. Conversely, organizational culture and team collaboration showed no statistically significant effects on performance, which may be attributed to sample size limitations and contextual factors within the hospital environment. The study highlights that while a supportive culture and collaborative environment are essential, intrinsic motivation remains a key driver of performance outcomes. This research contributes to understanding how motivation directly influences healthcare workers’ productivity, while organizational culture and team collaboration provide a foundation that indirectly supports performance. Future studies should explore the interplay between these factors to develop targeted strategies for optimizing healthcare delivery in specialized settings like mother and child hospitals.
The Influence of Training Programs, Workplace Facilities, and Peer Support on the Performance of Health Workers in Remote Area Alfred Hartoyo Alphanto; Leni Meipina Ginting; Emanuel Verrell Didy; Gladys Bintang Muliariski
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.v8i2.6099

Abstract

Health workers in the Sangihe Islands, a remote region of North Sulawesi, Indonesia, face challenges due to geographic isolation, limited resources, and inadequate infrastructure, which impact their ability to deliver quality care. This research aims to explore how these three factors (training programs, workplace facilities, and peer support) affect health worker performance in such settings. Using a quantitative survey methods approach, the study gathers primary data from 21 healthcare professionals working in the Polkes 13.09.01 Clinic in Sangihe. SmartPLS 3.2 software was employed for analyzing this research. The findings of this study reveal that training programs and peer support significantly enhance health workers' job performance. However, while workplace facilities are important, they were not found to have a significant impact on health worker performance in this study. The results offer valuable insights for policy development and practical interventions aimed at strengthening health systems in underserved regions. Future studies should involve a larger sample size to provide more comprehensive insights into the factors influencing health worker performance in remote healthcare settings.
Factors Affecting MSMEs Taxpayer Compliance Vallery Seannanda; Erna Sulistyowati
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.v8i2.6101

Abstract

Tax is the largest source of state revenue in Indonesia. In recent years, MSMEs have made a good contribution to the economy in Indonesia. This has become the focus of the government to explore the tax potential of MSMEs. The purpose of this study is to determine the effect of tax rates, taxpayer awareness, and tax sanctions on MSME taxpayer compliance. There are three independent variables tested, namely tax rates, taxpayer awareness, and tax sanctions. While the dependent variable is MSME taxpayer compliance. The sampling method used is a purposive sample with a sample size of 40 MSME taxpayers. This study uses the Partial Least Square analysis technique assisted by the SmartPLS 3.2.9 application. This research method is quantitative, namely looking for primary data with the object of research being MSME taxpayers registered in Sawahan District, Surabaya City. The results of this study indicate that taxpayer awareness and tax sanctions affect MSME taxpayer compliance. While tax rates do not affect MSME taxpayer compliance.
The Influence of Online Customer Review and Online Customer Ratings on Purchase Decisions in Tiktok Shop Diva Klandy Lumansik; Yanda Bara Kusuma
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.v8i2.6108

Abstract

The increasing number of internet users in Indonesia has led to a shift in consumer shopping behavior towards online shopping. TikTok has developed the TikTok Shop feature, an online shopping platform that combines the social media experience with e-commerce. However, in online shopping, consumers cannot see products directly and lack information about the product and seller, leading to doubts and impacting purchase decisions. Customers may utilize online customer reviews and ratings to get information that they can use while making a purchasing decision. The purpose of this study is to examine how online customer reviews and ratings affect TikTok Shop purchases. This is a quantitative study with an associative approach. The population in this research is TikTok Shop users in Surabaya. The required sample size is 100 respondents. Purposive sampling is the method of sampling that is employed. Google Forms surveys were distributed to gather data. Multiple linear regression analysis was used to examine the data and determine how the variables related to one another. According to the findings of the t-test, online customer reviews and ratings significantly and favorably influence TikTok Shop customers' decisions to buy. The findings of the F test demonstrated that online customer reviews and ratings significantly and favorably influence TikTok Shop customers' decisions to buy.
Exploration of the Impact of Transformational Leadership on Organizational Citizenship Behavior: The Mediation Role of Organizational Commitment Tumpak Maniroy Sinaga; Aryana Satrya
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.v8i2.6111

Abstract

This study aims to analyze the effect of Transformational Leadership on Organizational Citizenship Behavior, considering the mediating role of Organizational Commitment. The research method used is a quantitative approach, with a survey to collect data from employees of PT. ElectriCo. The sample consisted of 249 employees who were randomly selected but representative of each Division at PT. ElectriCo. The research approach in this study uses causal-predictive modeling with the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The overall results of the hypothesis testing indicate that the data consistently support the model proposed in this study. The findings of this study indicate that Transformational Leadership has a direct positive effect on Organizational Commitment and Organizational Citizenship Behavior. The findings of this study also indicate that high Transformational Leadership will have a positive effect on Organizational Commitment, which will then increase Organizational Citizenship Behavior. Transformational Leadership also directly increases Organizational Citizenship Behavior.
The Role of Transformational Leadership, Organizational Identification, Employee Voice, Psychological Capital, and Innovation Climate in Shaping Innovative Work Behavior in Public Sector Employees Muhammad Suryanto; Riani Rachmawati
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.v8i2.6112

Abstract

In the face of rapid global changes and increasing social complexity, public sector organizations are required to continuously innovate to enhance service quality. This study aims to explore the influence of transformational leadership on innovative work behavior in the public sector, considering the mediating roles of organizational identification, employee voice, and psychological capital, as well as the moderating role of innovation climate. Data were collected through an online questionnaire completed by 319 civil servants at the Secretariat General of a ministry responsible for managing state finances. Following data screening and cleansing, 313 valid responses were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the SmartPLS 4.0 application. The results indicate that transformational leadership does not have a significant direct effect on innovative work behavior. However, a significant positive influence is observed through the mediation of employee voice and psychological capital. Furthermore, the influence of transformational leadership on innovative work behavior becomes stronger when employees work in a high innovation climate. This study provides theoretical and empirical insights into human resource management, particularly in understanding the determinants of innovative work behavior to support the development of innovative and high-quality public services.
The Effect of Work-Life Balance and Spiritual Intelligence on Organizational Citizenship Behavior Mediated by Organizational Commitment Janartika Murwaningsih; Lie Liana
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.v8i2.6138

Abstract

This study investigates the influence of work-life balance (WLB) and spiritual intelligence on organizational citizenship behavior (OCB), with organizational commitment as a mediating factor, in the context of Islamic banking. The competitive nature of the banking industry, particularly for Islamic banks, requires effective human resource management to enhance organizational performance and employee contributions beyond formal roles. Employees' ability to balance professional and personal lives and their spiritual intelligence are critical factors in fostering positive organizational behaviors. Using a purposive sampling technique, 139 married employees with more than one year of service. This criterion was chosen to ensure the respondents had sufficient experience and personal stability to reflect the dynamics of WLB and organizational commitment. The results reveal significant positive relationships between WLB, spiritual intelligence, and OCB, both directly and mediated by organizational commitment. These findings offer valuable insights for human resource management in Islamic banking to strengthen employee engagement and organizational effectiveness.

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