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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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Effectiveness of Content Marketing, Influencers, and TikTok Social Media on Purchase Decisions Nur Febriyantie; Nur Hayati
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.v8i1.7220

Abstract

In this study, we look at how well content marketing and social media platforms like TikTok work to sway consumers' purchasing decisions, utilizing Cho-Cweet products in Bandung City as a case study. A quantitative approach was employed, featuring descriptive and multiple regression analysis to explore the relationships among these variables. Data were collected from 300 respondents who actively engage with Cho-Cweet content on TikTok, using a purposive sampling technique. The findings reveal that an individual's propensity to make a purchase is positively affected by content advertising as well as social media, while the influence of Influencers was not found to be significant. The research concludes that effective content and social media strategies are essential for driving consumer engagement and sales in the digital market.
The Role of Professional Identity in Mediating the Influence of Teaching Enthusiasm on Teaching Creativity Salma Rahmadhani Puspita Sari; Muhammad Fahmi Johan Syah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7234

Abstract

Creativity plays a crucial role in solving problems through innovation, which enhances self-development, decision-making, and problem-solving abilities. In the field of education, teaching creativity enables teachers to design diverse and engaging learning experiences that cater to different student needs and learning styles. However, the effectiveness of teaching creativity is influenced by various factors, including teaching enthusiasm and professional identity. This study aims to investigate the mediating role of professional identity in the relationship between teaching enthusiasm and teaching creativity. Using a quantitative research design, data were collected from 170 pre-service teachers through questionnaires measuring Teaching Enthusiasm (TE), Professional Identity (PI), and Teaching Creativity (TC). Path Analysis was employed to examine the direct and mediating effects of professional identity. The findings indicate that professional identity plays a full mediating role between teaching enthusiasm and teaching creativity. While teaching enthusiasm alone does not significantly impact teaching creativity, the presence of a strong professional identity enhances this relationship. Teachers with high enthusiasm and a well-established professional identity are more likely to implement creative teaching methods, fostering an engaging and effective learning environment. This study underscores the importance of strengthening professional identity to optimize the benefits of teaching enthusiasm in fostering creativity. Educational institutions should implement continuous training and professional development programs to enhance teachers' professional identity, ultimately improving student learning outcomes. Future research could explore additional factors that contribute to teaching creativity, such as institutional support and teaching experience.
Strategy to Improve Organizational Citizenship Behavior (OCB) Through Strengthening Organizational Culture, Transformational Leadership, and Job Satisfaction of Non-ASN Employees in State Junior High Schools in the Bogor City Education Office Akbar Rafsanjani; Widodo Sunaryo; Herdiyana Herdiyana
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.v8i3.7269

Abstract

This study found a solution to improve Organizational Citizenship Behavior (OCB) in Non-ASN School Administrative Staff in Public Junior High Schools within the Bogor City Education Office. The results showed that: (a) Organizational culture has a significant positive direct effect on OCB (β = 0.367, p < 0.05), which means strengthening organizational culture can improve OCB. (b) Transformational leadership has a significant positive direct effect on OCB (β = 0.275, p < 0.05), which shows that strengthening transformational leadership can improve OCB. (c) Job satisfaction has a significant positive direct effect on OCB (β = 0.328, p < 0.05), which shows that increasing job satisfaction can improve OCB. (d) Organizational culture has a significant positive direct effect on job satisfaction (β = 0.765, p < 0.05), which shows that strengthening organizational culture can improve job satisfaction. (e) Transformational leadership has a significant positive direct effect on job satisfaction (β = 0.221, p < 0.05), which indicates that strengthening transformational leadership can increase job satisfaction. (f) Organizational culture has a significant positive indirect effect on OCB through job satisfaction (β = 0.250, p < 0.05), although job satisfaction is not effective as an intervening variable. (g) Transformational leadership has a positive indirect effect on OCB through job satisfaction (β = 0.072, p < 0.05), but job satisfaction is also not effective as an intervening variable.
Antecedents of User Trust in MITA Chatbot: A Study of Bank Mandiri Digital Services Mariska Nanda Ranelita; Arif Hartono
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.v8i1.7325

Abstract

Digital transformation has driven financial institutions to adopt chatbot technology to enhance service efficiency and customer satisfaction. This study aims to analyze the influence of service quality, interface design, perceived risk, and structural assurance on user trust in chatbots, focusing on the MITA WhatsApp Business chatbot of Bank Mandiri. A quantitative approach was employed, involving 262 respondents selected through purposive sampling. The participants were Bank Mandiri customers who had used the MITA chatbot service. Data were collected through questionnaires using a five-point Likert scale and analyzed using SPSS and Partial Least Squares Structural Equation Modeling (PLS-SEM) with the SmartPLS software. The hypothesis testing results indicate that service quality and interface design significantly impact user trust in the chatbot. In contrast, perceived risk and structural assurance do not significantly influence user trust. Furthermore, chatbot trust positively affected behavioral intention and user satisfaction. This study is expected to provide insights for marketing managers in developing strategies to foster user trust in chatbot services within the banking sector and understand its implications for user behavior and future digital service development.
Tax Avoidance Tactics: Exploring the Interplay Between Institutional Ownership and Transfer Pricing Az-Zahra Putri Aulia; Ferdiansyah Ritonga
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.v8i3.7347

Abstract

The purpose of this study is to examine and evaluate the extent of the influence of institutional ownership and transfer pricing on tax avoidance practices in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. Tax avoidance is understood as a legal strategy and is often applied by companies to reduce the tax burden by utilizing loopholes or weaknesses in the tax regulation system. This research approach is quantitative in nature by applying multiple linear regression analysis methods based on secondary data obtained from the company's annual financial statements. The sample selection was carried out using purposive sampling technique using certain criteria, which resulted in 45 companies as samples with a total of 225 observations. Measurement of tax avoidance variables is done using the Cash Effective Tax Rate (CETR) method. The research findings indicate that neither institutional ownership nor transfer pricing has a significant effect on tax avoidance, although the direction of the relationship shown is positive and requires further research.
The Role of Audit Quality in Moderating the Effect of Corporate Social Responsibility and Capital Structure on Financial Distress Indriana Titerlie; Michael Christian
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.v8i3.7419

Abstract

This study investigates the impact of corporate social responsibility and capital structure on financial distress, as well as the moderating influence of audit quality, within transportation and logistics firms listed on the Indonesia Stock Exchange from 2021 to 2023. Data from 102 firm-year observations across 34 organizations were examined employing multiple linear regression and moderation analysis via SPSS version 26. The findings demonstrate that corporate social responsibility (CSR) has a negative but insignificant effect on financial distress, suggesting that CSR activities have not yet contributed meaningfully to financial stability. Conversely, capital structure exerts a substantial negative impact, suggesting that proficient management aids in alleviating the danger of financial distress. Audit quality does not moderate the relationship between CSR and financial distress but it greatly diminishes the impact of capital structure. This outcome indicates that while a robust capital structure might mitigate financial distress, high-quality audits may uncover latent risks, potentially undermining the apparent efficacy of financing options. The results underscore the necessity of integrating CSR with financial risk management and the relevance of meticulously evaluating the influence of audit quality on financial reporting.
Influence of Trust Climate on Turnover Intention Mediated by Work Engagement on Workers in Indonesia Oskar Ezra Alan Muin; Christian Haposan Pangaribuan
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.v8i3.7420

Abstract

This study assesses the impact of trust climate on turnover intention within Indonesia’s formal employment sector, exploring the mediating function of work engagement. Employing a quantitative, explanatory research design, the study analyzed data from 315 participants, collected via an online survey, using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that trust climate enhances work engagement and conversely reduces turnover intention. Work engagement, in turn, was also found to exert a negative influence on turnover intention. This research identifies a significant indirect pathway where trust climate affects turnover intention via work engagement. This suggests that work engagement acts as a partial mediator in the relationship between the organizational trust climate and intentions to leave. Theoretically, this study enriches the human capital literature by proposing a mediation model grounded in social exchange theory. From a practical standpoint, the results offer actionable insights for organizations, emphasizing the importance of cultivating a trustworthy environment and implementing engagement initiatives to bolster employee retention.
Exchange Rate, Tax Minimization, Debt Covenant on Transfer Pricing in Corporate Governance Moderation (in Manufacturing Companies Listed on the Indonesia Stock Exchange in the 2020-2023 Period) Dinar Karmila; Imas Kismanah
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.v8i3.7435

Abstract

This study aims to determine the effect of Exchange Rate, Tax Minimization, Debt Covenant on Transfer Pricing in Corporate Governance Moderation (In Manufacturing Companies Listed on the IDX for the 2020-2023 Period). This study uses a quantitative approach. The population in this study includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sampling technique used is Purposive Sampling. Based on the established criteria, 26 company samples were obtained. The type of data used is secondary data obtained from the official website of the Indonesia Stock Exchange. The method used in this study is panel data regression analysis. The results of this study indicate that simultaneously Exchange Rate, Tax Minimization, Debt Covenant together have an effect on Transfer Pricing and Corporate Governance can moderate this effect. while partially Exchange Rate does not have a significant effect on Transfer Pricing while Tax Minimization and Debt Covenant have a significant effect. Corporate Governance is proven to moderate the influence of Tax Minimization and Debt Covenant but does not moderate the influence of Exchange Rate.
The Influence of User Involvement and Personal Technical Skills on the Performance of Accounting Information Systems at PT Pindad Wendi Yuliawan; Bobby Wiryawan Saputra
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.v8i3.7443

Abstract

This research explores the impact of user involvement and technical competence on the effectiveness of the Accounting Information System (AIS) at PT Pindad. As a member of the Defend ID holding, PT Pindad supports the strategic goals of Indonesia’s state-owned enterprises (BUMN) in enhancing the national defense sector through the integration and restructuring of information systems. In February 2024, the company launched a system revitalization initiative, implementing SAP powered by High-performance Analytic Appliance (HANA) across its subsidiaries. The primary objective of this study is to assess how user participation and individual technical capabilities influence the performance of the newly adopted AIS. The study applies an associative research method using a stratified sampling technique, with 40 respondents participating. Multiple linear regression analysis was employed to examine the relationship between the independent variables (user involvement and technical competence) and the dependent variable (AIS performance). The results show that user involvement significantly impacts AIS performance, accounting for 41.76%, while technical competence contributes 42.24%. Collectively, both variables explain 84% of the system’s performance, with the remaining 16% attributed to other factors not addressed in this study.
Penghindaran Pajak: Intensitas Modal dan Persediaan pada BEI Non-Cyclicals (2019-2023) Syifa Nurul Ardiana; Intan Pramesti Dewi
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.v8i3.7483

Abstract

This study examines the effect of capital intensity and inventory intensity on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The aim is to analyze how investment in fixed assets and inventory affects tax avoidance practices. A quantitative approach is used with multiple linear regression methods and purposive sampling techniques on 73 companies. The results show that capital intensity has a negative and significant effect on tax avoidance, indicating that the greater the proportion of fixed assets, the lower the tendency to avoid taxes. Interestingly, inventory intensity also has a negative and significant effect, contrary to the initial hypothesis. Both variables simultaneously have a significant effect on tax avoidance with a determination value of 77.9% (R²=0.779). This finding suggests that companies with large investments in fixed assets and inventory tend to have higher tax compliance.

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