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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 Effect of Audit Fee, Audit Opinion, and KAP Size on Audit Delay Syawalica Fifah Nurcahya; Sugeng Sugeng
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.v8i2.6456

Abstract

Financial statements are the company's primary means of communication with stakeholders. External audits ensure the fairness of financial statements in accordance with accounting standards. However, delays in submitting financial statements (audit delay) are still a phenomenon in Indonesia, especially in the financial sector. This study aims to determine the effect of audit fees, audit opinions, and KAP size on audit delays in financial sector companies listed on the Indonesia Stock Exchange in 2019 - 2023. The data used in this study are secondary data obtained from financial statements and annual reports of financial sector companies listed on the Indonesia Stock Exchange in 2019 - 2023. The sampling technique in this study is the purposive sampling method according to predetermined criteria with a population of 104 companies during 2019 - 2023, and obtaining a final sample of 193. The analysis method used is multiple linear regression to test the relationship between independent variables, namely audit fees, audit opinions, and KAP size, to the dependent variable, namely audit delay, using the Statistical program for Social Science (SPSS) version 24. The results of the study indicate that audit fees have a significant negative effect on audit delay. High audit fees allow auditors to provide sufficient resources to complete the audit process on time. Audit opinions also have a negative effect on audit delay. Companies that receive an unqualified opinion tend to complete audit reports faster than companies that receive other opinions. KAP size has a negative effect on audit delay, where Big Four KAPs complete audits faster than non-Big Four KAPs.
Analysis of the Influence of Financial Ratios on Profitability in Islamic Commercial Banks in the Period 2018-2023 Aisah Citra Ayu; Syahrul Amsari
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.v8i2.6475

Abstract

The purpose of this study is to analyze the profitability of Islamic commercial banks from 2018 to 2023 using various financial parameters. The analysis methodology used in this study is multiple linear regression analysis, which is one of the associative quantitative techniques. Using SPSS software, a purposive sampling strategy is used for the sampling procedure. In this study, a total of fifteen Islamic commercial banks became the population, with nine of these institutions being samples that met all the requirements. This study found that between 2018 and 2023, the profitability of Islamic commercial banks was significantly affected simultaneously by the capital adequacy ratio (CAR), non-performing loans (NPF), and financing ratio (FDR) factors on profitability. Profitability in this study was not partially affected by several of these factors.
Profitability and Financial Performance in Islamic Commercial Banks: Testing the Role of Good Corporate Governance as a Moderating Variable Meila Catur Arista; Zulfikar Zulfikar
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.v8i2.6497

Abstract

This study examines the impact of profitability on financial performance in Islamic Commercial Banks and the moderating role of Good Corporate Governance (GCG) from 2019 to 2023. Using purposive sampling, 15 banks registered with the Financial Services Authority (OJK) were analyzed based on annual reports, though data limitations due to missing or incomplete reports posed challenges. Financial performance was measured by Return on Assets (ROA), while profitability was assessed through Net Profit Margin (NPM). GCG variables included the Independent Board of Commissioners, Board of Directors, Institutional Ownership, Sharia Supervisory Board, and Audit Committee, selected for their role in maintaining financial stability and ensuring compliance with Sharia principles. The results, analyzed using multiple linear regression and Moderated Regression Analysis (MRA), indicate that profitability significantly influences financial performance. However, the Independent Board of Commissioners, Board of Directors, and Institutional Ownership did not strengthen this relationship, likely due to their advisory rather than managerial roles. In contrast, the Sharia Supervisory Board and Audit Committee enhanced the relationship, highlighting the importance of Sharia compliance and financial oversight. The study is limited by sample size and data constraints, impacting result generalizability. Future research should expand the sample and explore additional governance mechanisms unique to Islamic banking to provide deeper insights into financial performance determinants.
The Influence of Profitability, Sales Growth, Asset Structure, and Liquidity on Capital Structure in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange 2021-2023 Desi Syafitri; Fauzan Fauzan
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.v8i2.6498

Abstract

This study examines the influence of profitability, sales growth, asset structure, and liquidity on capital structure in food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. A quantitative research approach is employed using secondary data from financial reports obtained through documentation techniques. The sample selection follows purposive sampling criteria, ensuring data completeness and consistency. Capital structure, measured by the Debt to Equity Ratio (DER), serves as the dependent variable, while independent variables include profitability, sales growth, asset structure, and liquidity. The research methodology encompasses descriptive statistics, classical assumption tests (normality, multicollinearity, homoscedasticity), multiple linear regression analysis, and hypothesis testing. The results indicate that profitability and sales growth significantly influence capital structure, supporting H1 and H2. Conversely, asset structure does not exhibit a significant effect, leading to the rejection of H3. Liquidity significantly impacts capital structure, confirming H4.
Energy Management in Higher Education Institutions: A Bibliometric Analysis of Past and Future Research Trends Rantau Gelora Leonardo Juniko; Gusman Nawanir
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.v8i2.6514

Abstract

This article discusses energy management in higher education institutions using bibliometric analysis to understand past and future research trends, so that future energy needs can be met. This review uses a bibliometric approach, involving 2,266 journals obtained from Web of Science, using two science mapping approaches, namely co-citation analysis and co-word analysis. This is done to investigate the past knowledge structure and future research directions on energy management in higher education institutions. Current research trends on energy management focus on developing frameworks and strategic implementations by considering certain important factors and decision-making strategies. In the future, articles on energy management will focus more on the overall framework and efficiency strategies in implementing energy management in higher education institutions, along with how to anticipate obstacles in its implementation. This article provides benefits for researchers and decision-making practitioners on energy management, by increasing understanding of implementing energy management in higher education institutions. This article provides results and conclusions that can be used by decision-makers in higher education institutions to implement effective and efficient energy management and encourage continuous improvement in higher education institutions.
Energy Saving Behavior in Higher Education Institutions: A Bibliometric Analysis of Past and Future Research Trends Alya Natasya; Gusman Nawanir
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.v8i2.6519

Abstract

This article aims to provide a comprehensive overview of the implementation of energy-saving behaviors in higher education institutions, highlighting past research trends and future challenges. This article uses a bibliometric approach involving 677 journal articles from the Web of Science. This study conducts co-citation and co-word analysis to map influential publications and predict trends. Past research trends on energy-saving behaviors have focused on cross-disciplinary approaches to create energy efficiency solutions, sustainability, and technology applications in various contexts, both households and buildings. In the future, research on energy-saving behaviors will increasingly focus on the integration of human behavior, technology, and design to support energy sustainability in facing global challenges. This article will benefit researchers and practitioners by improving their understanding and implementing energy-saving behaviors in higher education institutions. This article provides valuable practical implications for higher education institutions to achieve resource efficiency and support environmental sustainability. With a large student and staff population and high energy needs for campus operations, energy-saving behaviors can significantly reduce energy consumption and environmental impacts.
Waste Management in Higher Education Institutions: A Bibliometric Analysis of Past and Future Research Trends Diky Sendhika Ardiantama; Gusman Nawanir
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.v8i2.6521

Abstract

This article aims to provide a comprehensive overview of waste management in higher education institutions, highlighting past research trends and potential future directions of articles. This article uses a bibliometric approach using 559 journals obtained from the Web of Science. Utilizing two analyses as mapping, namely (co-citation analysis and co-word analysis) to explore the current knowledge structure and identify future research directions related to waste management. Current research trends on waste management focus on developing frameworks and strategic implementation by considering certain important factors and decision-making strategies. In the future, articles on waste management will focus more on the overall framework and strategies for efficiently implementing waste management in higher education institutions, along with how to anticipate obstacles in its implementation. This article provides practical and theoretical benefits for further researchers and decision makers on waste management by increasing understanding of implementing waste management in higher education institutions. This article produces findings that can be utilized by researchers and decision makers in higher education institutions in implementing effective and efficient waste management, as well as encouraging continuous improvement efforts in the campus environment.
The Impact of Personality Traits on Gen Z’s Intentions to Buy Eco-Friendly Products in Surakarta Ilyas Alfida' Abdillah; Rini Kuswati
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.v8i2.6522

Abstract

This study explores the factors influencing the purchase intention of environmentally friendly products among Generation Z in Surakarta, Indonesia. Utilizing the Theory of Planned Behavior framework, the research examines the roles of environmental attitudes, environmental awareness, trust, and green self-identity in shaping purchase intentions. Data were collected from 384 respondents via an online survey and analyzed using SmartPLS. The findings reveal that positive attitudes, awareness, and trust in environmentally friendly products significantly affect purchase intentions. However, green self-identity does not exhibit a significant impact. These results underscore the importance of educational campaigns that foster positive attitudes and consumer trust in sustainability claims. The study contributes to consumer behavior literature and provides strategic insights for businesses to address the growing environmentally conscious market. Future research is recommended to incorporate additional variables, expand geographic coverage, and employ qualitative approaches to gain a deeper understanding of purchase behavior dynamics.
Brand Awareness, Social Media Marketing, and Purchase Intent: Does Credibility Mediate the Impact? Larasati Larasati; Wiyadi Wiyadi; Rini Kuswati; Edy Purwo Saputro
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.v8i2.6571

Abstract

This study investigates the impact of social media marketing and brand awareness on purchase intention with influencer credibility as a mediating variable. Quantitative methodologies were implemented during the investigation. All FEB UMS students comprised the population of this study. This study focused on 170 respondents through a questionnaire survey, thus collecting primary data. This study used structural equation modeling in data analysis testing. The results show that social media marketing influences purchase intention. In addition, purchase intention is heavily influenced by brand awareness. Influencer credibility is influenced by social media marketing. Influencer credibility benefits greatly from brand awareness. Purchase intention is influenced by influencer credibility. Influencer credibility does not influence social media marketing on purchase intention. Influencer credibility helps moderate the influence of brand awareness on purchase intention.
A Comparison of Islamic Capital Market Supervision in Indonesia and Malaysia Febbyanti Agustina Eka Putri; Wahyu Akbar; Haidi Hajar Widagdo
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.v8i2.6587

Abstract

This research provides a comparative analysis, namely a comparison of Islamic capital market regulations in Indonesia and Malaysia. This study highlights the role of Indonesia's Financial Services Authority (OJK), which has largely been discussed in the existing literature, but has not had a comprehensive review of the effectiveness of the Islamic Capital Market. This research builds on previous research, emphasizing the role of the OJK in market regulation, This study uses a library research approach combined with a comparative approach to analyze the comparative governance framework and regulatory practices in the two countries. The survey results show that as of April 2019, Indonesia had 629 issuers on the Indonesia Stock Exchange (IDX), of which Islamic stocks accounted for 65% of the total shares, while Malaysia had 911 issuers in 2018, and Islamic stocks accounted for 76%. This shows a significant difference in the development and acceptance of the Islamic capital market between the two countries. Furthermore, this study highlights the importance of a coordinated, independent and accountable OJK to improve the effectiveness of sharia compliance in the Indonesian capital market. Overall, both indicate that Shariah supervision and compliance in capital markets in Indonesia and Malaysia have been well implemented, but there is still room for improvement. In addition, there is a strong commitment to improving market integrity and transparency, but challenges in terms of supervision, financial literacy, and fatwa consistency need to be overcome to achieve maximum implementation.

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