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Mohamad Toha
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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 Application of Istisna' Contract in Islamic Micro Finance Institution (Case Study in Islamic Cooperative BMI) Muhamad Komarudin; M. Rasyid Guntur Pratomo
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.v8i2.5864

Abstract

This research aims to explore the implementation of the Istishna contract in investment financing at Islamic Cooperative BMI. The study addresses the issue that, fundamentally, the Istishna contract is a sales contract, not an investment contract. As a result, an in-depth analysis is needed to assess the permissibility of using Istishna in investment financing or to consider potential adjustments in the financing model or contract type. The research uses a qualitative descriptive approach, gathering data through interviews and secondary sources such as the cooperative’s website, reports, and guidelines. It examines how Istishna is applied in investment financing and its adherence to Sharia principles, aiming to determine its suitability for use in such financing at Islamic Cooperative BMI. The findings indicate that the Istishna contract used in investment financing at Islamic Cooperative BMI aligns more closely with DSN MUI Fatwa No. 06/DSN MUI/IV/2000 on Istishna, which involves a straightforward contract between two parties. This differs from DSN MUI Fatwa No. 32/DSN-MUI/IX/2002 on Sharia bonds, where Istishna is applied in investment schemes, and also does not align with DSN MUI Fatwa No. 22/DSN MUI/III/2002 on parallel Istishna, as the cooperative already has a company dealing in building materials. Although the Istishna-based financing at Islamic Cooperative BMI complies with DSN MUI Fatwa No. 06/DSN MUI/IV/2000, it is suggested that the cooperative adopt terms such as consumptive financing, productive financing, property ownership financing, or other appropriate terms for financing schemes involving Istishna contracts. This is because cooperative members act as buyers seeking financing for development projects like housing, sanitation, and clean water provision, rather than functioning as investors.
Bahasa Inggris Ahmad Zaki Zein; Farahiyah Sartika
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.v8i2.6017

Abstract

The Covid-19 pandemic led to a surge in online shopping and an increased use of Buy Now, Pay Later (BNPL) options like Shopee PayLater, particularly among university students who live away from home and have considerable financial needs. However, the impact of factors such as financial literacy, consumptive behavior, and lifestyle on the usage of these services, with financial behavior acting as a moderating factor, remains insufficiently understood. This research explores how financial literacy, consumptive behavior, and lifestyle influence the adoption of Shopee PayLater among university students in Malang City, with financial behavior as a moderating element. Using a quantitative approach, the study surveyed 100 students across five universities in Malang City and analyzed the data through Structural Equation Modeling (SEM) with SmartPLS 4.0. The results show that financial literacy and lifestyle do not significantly affect Shopee PayLater usage, whereas consumptive behavior exerts a positive influence. Additionally, financial behavior moderates the impact of both financial literacy and lifestyle on BNPL service usage and also influences the connection between consumptive behavior and Shopee PayLater utilization. These findings underscore the need for initiatives that not only enhance financial literacy but also focus on managing consumptive behavior and spending habits to mitigate students' dependency on BNPL services.
A Bima Akmal Fatkhurrozi; Tantina Haryati
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.v8i2.6028

Abstract

This study investigates the impact of green accounting implementation, carbon emission disclosure, and sustainability report disclosure on firm value among energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research is grounded in stakeholder, legitimacy, and agency theories, which suggest that companies practicing transparency in environmental and sustainability reporting can positively influence their perceived value. Using quantitative methods and Partial Least Squares (PLS) analysis, this study examines how these disclosures contribute to a firm's market value as perceived by investors, especially in a sector significantly contributing to carbon emissions in Indonesia. The findings reveal that while green accounting practices and sustainability report disclosures positively affect firm value by enhancing transparency and credibility, carbon emission disclosures show inconsistent results in influencing firm value.
Optimization of the Financial Services Authority (OJK) as a Regulator and Supervisor of Insurance Related to the Issuance of Shipping Insurance Policy Guarantee Regulations to Support Indonesia's Economic Development Marihot Simanjuntak
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.v8i2.6035

Abstract

This study aims to determine the function of the Financial Services Authority in guiding and supervising insurance companies related to shipping insurance in the insurance legal system in Indonesia, and the effectiveness of the contribution of the Financial Services Authority in contributing to economic development in Indonesia. This research is normative juridical research with a focus on analyzing relevant laws and regulations. The approach includes a statutory approach, a conceptual approach, and a case approach to explain and solve problems. Data is obtained from library research and interviews. The results of this study show that: 1) Friedman's theory identifies OJK's imbalance in insurance law enforcement, prioritizing market players over large entities, with inconsistent policies and suboptimal consumer protection; 2) Raharjo's analysis underscores the necessity of a shipping insurance policy guarantee law to bolster OJK's role. Rawls' theory emphasizes the ignorance of justice. Troubled insurance cases emphasize the need for policy guarantees to alleviate consumer burden and attract investment, though OJK's operational costs from the state budget may tighten supervision. The research conclusion shows the importance of OJK's function for consumers, prompting the need for a shipping insurance policy guarantee law. FSAs in the US, Japan, and Singapore use state budget funds to supervise financial services, with success in all three countries.
Managerial Ownership, Company Size, and Profitability as Determinant Factors of Tax Avoidance in Food and Beverage Companies Listed on the IDX in 2020-2023 Deni Rachmad Sulistiyanto; Heru Tjaraka
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.v7i3.6083

Abstract

This study examines the effect of managerial ownership, company size, and profitability on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange for the period 2020-2023. The background of this study is based on the legal but controversial practice of tax avoidance, which has an impact on state revenues and company reputation. This study aims to analyze the relationship between these variables and the level of tax avoidance. The method used is multiple regression with panel data, involving 24 companies as samples selected through purposive sampling. Secondary data were obtained from the company's audited financial statements. The results of the study indicate that managerial ownership has a significant negative effect on tax avoidance, indicating that the greater the managerial ownership, the lower the level of tax avoidance. Conversely, company size does not show a significant effect on tax avoidance. Profitability significantly affects tax avoidance, where more profitable companies tend to implement more complex tax avoidance strategies. This study makes an important contribution to the tax avoidance literature, providing insight for policymakers to formulate more effective regulations and assisting companies in managing tax strategies efficiently.
The Influence of Transformational Leadership on Job Performance Mediated by Affective Commitment, Work Engagement, and Self-Efficacy (Case Study: Government Procurement Unit) Sarah Juliana Manurung; Putri Mega Desiana
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.v8i2.6104

Abstract

Public procurement has become a key sector in achieving a Good Procurement Governance Index. As a strategic unit responsible for procurement in ministries, agencies, and local governments in Indonesia, the Government Procurement Unit (UKPBJ) must optimize leadership to achieve its objectives. This study aims to analyze the influence of transformational leadership on job performance by considering the mediating roles of affective commitment, work engagement, and self-efficacy in the context of UKPBJ in ministries and government agencies in Indonesia. This study employs a quantitative approach with a cross-sectional design. Data were collected through questionnaires involving 232 Civil Servants (ASN) and analyzed using Structural Equation Modeling (SEM) with the assistance of LISREL 8.8 and SPSS 25 software. The results indicate that transformational leadership positively affects employee performance both directly and through the mediating roles of affective commitment, work engagement, and self-efficacy. This research provides practical contributions to human resource management policies in the public sector, particularly in optimizing transformational leadership styles to enhance employee performance. Moreover, this study is expected to serve as a reference for implementing leadership training programs and capacity-building initiatives for ASN in UKPBJ, supporting the success of procurement governance in Indonesia.
Leadership and Innovation Dynamics on Public Servants: Creative Self-Efficacy and Affective Commitment as Mediators Elvirani Dwi Saputri; Elok Savitri Pusparini
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.v8i2.6130

Abstract

This study explores how creative self-efficacy and affective commitment mediate the relationship between leadership styles and innovative work behavior among public servants in the government financial sector. It compares the impact of self-leadership and transformational leadership on innovative work behavior, using public servants as the research subjects. The study surveyed 860 public servants in a state financial organization using online questionnaires with a 7-point Likert scale. Data were analyzed using SmartPLS and Structural Equation Modelling (SEM). The study found a positive link between creative self-efficacy, affective commitment, and innovative work behavior, highlighting the mediating role of creative self-efficacy and affective commitment between leadership style and innovative work behavior. It recommends that supervisors adopt a transformational leadership style to enhance creative self-efficacy and affective commitment, thereby boosting innovative work behavior. Additionally, organizations should employ self-leadership strategies to promote innovation.
The Influence of Leadership and Supervisory Style on Work Discipline of OPD X Employees Intan Purnamasari Rohendi; Maman Suratman
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.v8i2.6135

Abstract

This study was conducted to describe the influence of Leadership Style and Supervision on Employee Work Discipline in OPD X Employees. The research method used is quantitative, with a sample of 53 employees taken from the entire population. The data analysis technique used is multiple linear regression analysis through SPSS statistical software version 24. Data presentation is done through literature study, observation, interviews, and questionnaires, which are guidelines for conducting interviews. The study results indicate that Leadership Style and Supervision positively and significantly affect Work Discipline, both partially and simultaneously.
The Effect of Psychological Capital and Perception of Organizational Support on Employee Performance at PTPN XXX Dini Nur Afifah; Nina Nurani
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.v8i2.6136

Abstract

This study aims to analyze the influence of psychological capital and perceived organizational support on employee performance at PTPN XXX. The results of the study indicate that employee psychological capital is in the good category, perceived organizational support is quite good, and employee performance is considered good by employees. Partially, psychological capital has a significant influence on employee performance. Likewise, perceived organizational support partially has a significant influence on employee performance. These findings confirm the importance of psychological capital and perceived organizational support in improving employee performance.
Marketing Efficiency Analysis of Robusta Coffee Commodity in Dampit District, Malang Regency Titania Audi Pristiani; Fatchur Rozci; Pawana Nur Indah
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.v8i2.6137

Abstract

Dampit District, Malang Regency, is known as the largest producer of robusta coffee, with a production of 5,464 tons in 2022. Dampit's robusta coffee is globally recognized for its quality, with nearly 90% of the production exported. Farmers in this region have added value to their coffee by processing it from coffee cherries into green beans (coffee ose), which increases their income. However, tight market competition and limited farmer knowledge about marketing margins pose challenges. This study aims to analyze the product flow and marketing efficiency of Dampit's robusta coffee through marketing margin and farmers' share analyses. The research employed a qualitative descriptive method, using interviews to map the product flow into a supply chain scheme. Marketing margin and farmers' share analyses were used to evaluate efficiency. The findings identified three product flow patterns involving farmers, collectors, small traders, and large traders. Pattern II proved to be the most efficient, with a total margin of IDR 20,000 and the highest farmer's share at 76.4%. This pattern allows farmers to receive the largest share of income compared to other patterns. These results offer recommendations to enhance the welfare of robusta coffee farmers in Dampit District by optimizing efficient marketing patterns.

Page 70 of 252 | Total Record : 2520

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