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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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Tax Intensity, Intellectual Capital, and Independent Commissioners on Sustainability Reporting Moderated by Company Size (in Non-Cyclicals Consumer Companies Listed on the IDX 2019-2023) Putri Lindeawati; Januar Eky Pambudi
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.v8i3.7493

Abstract

Sustainability reporting serves as a key indicator of a company's implementation of the triple bottom line concept (people, planet, profit). This study aims to examine the influence of tax intensity, intellectual capital, and independent commissioners on sustainability reporting, with firm size as a moderating variable, in consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This sector was chosen due to its stability and critical role in providing essential goods and services, making social and environmental responsibility highly significant. A quantitative approach was employed using secondary data from 14 companies selected through purposive sampling. Data analysis was conducted using panel data regression with the help of EViews 12.0. The results indicate that tax intensity has a negative effect on sustainability reporting, while intellectual capital and independent commissioners have a positive effect. Firm size does not moderate the effect of tax intensity but does strengthen the influence of intellectual capital and independent commissioners on sustainability reporting. The study recommends that companies enhance the quality of their intellectual capital and the role of independent commissioners, as well as manage tax obligations strategically, in order to improve sustainability reporting performance and long-term reputation.
Analysis of the Effect of Clarity, Efficiency, Accuracy, Stimulation, and Novelty on the Attraction of Using PayLater Services Mutiara Cahyani; Siti Jamilah
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.v8i3.7516

Abstract

This study aims to analyze the influence of five independent variables—perspicuity, efficiency, dependability, stimulation, and novelty—on the attractiveness of PayLater services, and their impact on user decisions in using the service. The research method used is quantitative with an associative approach and multiple linear regression analysis techniques through SEM-PLS. The results of the validity test show that all indicators have an outer loading value > 0.7, while the composite reliability and AVE values ​​indicate the consistency and validity of the construct. The goodness-of-fit model test produces an SRMR value of 0.051 (<0.08), indicating that the model is appropriate. The R-square value of 0.777 indicates that 77.7% of the variation in attractiveness is explained by the five independent variables. The F-square test shows that stimulation has a moderate effect (0.157), while other variables have a small effect (values ​​between 0.067–0.114). Path analysis shows that all hypotheses are significantly accepted (p < 0.05), with stimulation having the strongest influence on attractiveness. This finding reinforces the importance of innovation, emotional, and system clarity elements in driving user interest in PayLater services in the e-commerce ecosystem.
Studi Eksploratif Kualitas Hidup Kerja Dalam Meningkatkan Kinerja Karyawan PT Bank Sumut Syariah Kota Medan Vidairotul Hamdiah; Saparuddin Siregar; Tuti Anggraini
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.v8i3.7544

Abstract

The decline in employee performance at the Medan Syariah Branch and the Medan Ringroad Syariah Branch of PT Bank Sumut Syariah, Medan, has had a serious impact on the organization’s target achievement. This condition is suspected to be related to suboptimal Quality of Work Life (QWL), such as an imbalanced workload, limited participation in decision-making, lack of transparency in the reward system, and minimal attention to mental health. In the context of Islamic banking, this issue is also closely tied to the application of Islamic values such as justice (‘adl), trustworthiness (amanah), consultation (shura), and excellence (ihsan). This study aims to explore and analyze the influence of QWL on employee performance using a mixed-method sequential exploratory design. The qualitative phase was conducted through in-depth interviews with eight informants, revealing that although restructuring has accelerated digitalization, it has also increased work pressure. Participation is still perceived as symbolic, the reward system is considered unfair, and the work environment lacks attention to psychological aspects. The quantitative results, obtained through questionnaires distributed to 104 respondents, show that the four variables work restructuring, job participation, reward system, and work environment have a positive and significant influence on performance, with an R² value of 0.707. The synthesis of both approaches confirms that a high quality of work life, both technically and spiritually, can enhance employee performance. The consistent application of Islamic values in organizational management can strengthen employees’ motivation, loyalty, and professionalism. This study recommends comprehensive, fair, and value-based QWL management as a strategic approach to improving performance in Islamic banking.
Evaluation of Internal Receivables Control at PT Merak Jaya Dini Ayu Pramitasari; Rusdiyanto Rusdiyanto; Bustanul Ulum; Anisaul Hasanah; Mochammad Syafii
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.v8i1.7559

Abstract

This study aims to review the receivables control and the management policy of unbilled receivables and the receivables management policy applied to precast concrete iron distributor companies. This research provides insight into best practices in receivables management. The method used is descriptive with a qualitative approach, where the selection of informants is carried out based on their knowledge related to relevant information in the context of the research. The main informant consists of financial staff who have direct experience in receivables control. The findings of the study show that the company has implemented quite good receivables control, as seen from the existence of systematic billing procedures to clients. However, the company does not have an adequate receivables management policy, the absence of clear credit standards and credit requirements are the main obstacles in minimizing the risk of non-collectible receivables. The implications of these findings emphasize the need for companies to formulate more comprehensive accounts receivable management policies to improve the efficiency and effectiveness of the collection process and reduce potential financial losses. The originality of this research lies in its focus on the precast concrete iron distribution sector in Indonesia, as well as an in-depth analysis of the specific challenges in receivables control practices in the construction sector.
Notarial KYC Principle and Legal Uncertainty in Foreign Capital Company Formation Muhamad Fajar Ramadhan; Djumikasih Djumikasih; Dyah Widhiawati
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.v8i3.7627

Abstract

The increasingly globalized investment climate has made Indonesia a strategic destination for Foreign Direct Investment (FDI), particularly through the establishment of Foreign Investment Limited Liability Companies (PT PMA). However, the regulatory framework surrounding the Know Your Customer (KYC) principle—locally known as Prinsip Mengenali Pengguna Jasa (PMPJ)—implemented by notaries in this process remains incomplete. This creates legal uncertainty and potential risks for both notaries and foreign investors, especially in the context of anti-money laundering enforcement. This study addresses two main problems: the impact of regulatory incompleteness regarding PMPJ on foreign investors in the PT PMA establishment process, and how PMPJ should be regulated for notaries dealing with foreign investment. The research uses normative juridical methods with a statute and conceptual approach, relying on primary, secondary, and tertiary legal materials and analyzed using grammatical and systematic interpretation. The findings reveal that existing regulations, including the Minister of Law and Human Rights Regulation No. 9 of 2017, do not adequately specify the verification and transaction monitoring procedures for foreign users of notarial services. This regulatory gap results in procedural confusion, potential legal liability for notaries, and hampers the state's efforts to combat transnational financial crimes. The study recommends the formulation of clearer and integrated PMPJ regulations, the development of digital verification systems, and enhanced institutional coordination to ensure legal certainty and protection for all stakeholders involved.
Legal Implications of Article 66 of Law Number 2 of 2014 Concerning the Position of Notary in the Summoning of Notaries by Investigators Triana Dewi Cahyaningrum; Nurini Aprilianda; Hariyanto Susilo
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.v8i3.7628

Abstract

The notary, as a public official, plays a vital role in upholding legal certainty through authentic deeds. However, notaries in Indonesia are vulnerable to legal uncertainty when summoned by investigators in criminal proceedings without proper adherence to legal procedures. Article 66 of Law Number 2 of 2014 concerning the Position of Notary mandates that any summons by investigators must first obtain written approval from the Notary Honorary Council (Majelis Kehormatan Notaris/MKN) to protect the notary's independence and the confidentiality of their duties. This research formulates two main problems: the effectiveness of Article 66 in providing legal protection to notaries in Malang City and the alignment of its implementation with the principles of legal certainty and protection. The study aims to evaluate the actual practice of Article 66 in the field and identify influencing factors. Using an empirical legal research method with a qualitative descriptive approach, data were obtained through in-depth interviews with notaries, investigators, and relevant officials, supported by secondary legal materials. The findings reveal that the implementation of Article 66 is still inconsistent. Several notaries in Malang were summoned without prior MKN approval, which contradicts the law and undermines notarial legal protections. Factors affecting effectiveness include lack of coordination, limited understanding among law enforcers, and procedural ambiguity. The study concludes that although Article 66 is normatively protective, its practical application remains problematic and requires systemic improvements.
Product Attributes, Price, and Promotion on Purchase Decisions of Halal Cosmetics with Religiosity and Halal Label as Moderation Amalia Syafaatul Azka; Siti Jamilah
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.v8i3.7703

Abstract

The cosmetics industry is experiencing significant growth, with halal cosmetics emerging as a critical segment driven by religious considerations. This study investigates the factors influencing halal cosmetic purchase decisions among Muslim consumers using Partial Least Squares Structural Equation Modeling (PLS-SEM). The research explores the complex interplay between product attributes, price, promotion, religiosity, and halal labeling in shaping consumer purchasing decisions. Employing a survey method with 120 respondents, the study reveals that halal labeling is the most dominant factor in purchase decisions, with religiosity playing a crucial mediating role. Product attributes significantly influence religiosity, while price and promotion demonstrate minimal impact. The findings highlight that spiritual considerations and religious conformity far outweigh conventional commercial factors in halal cosmetic purchasing. This research provides valuable insights for marketers and manufacturers in understanding the nuanced decision-making process of Muslim consumers, offering both theoretical contributions and practical implications for the halal cosmetics market.
Management of Productive Waqf in Supporting the Sustainability Development Goals (SDGs) in Indonesia: A Case Study of Dompet Dhuafa Aufaa Anjani Rasyiedah; Hartutik Hartutik
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.v8i3.7789

Abstract

This research aims to explore Dompet Dhuafa's productive waqf management strategy and its contribution to the achievement of the Sustainable Development Goals (SDGs), particularly goal 1 (no poverty) and goal 10 (reduced inequality). This research uses a descriptive qualitative approach with an interpretive paradigm. Data collection techniques were conducted through semi-structured interviews with Dompet Dhuafa waqf managers and beneficiaries of one of the programs in the Madina Zone, namely Teras Madina, field observations, and documentation studies. The results show that Dompet Dhuafa manages productive waqf through structured stages, including feasibility study, business plan, sharia supervision by DPS, to business implementation and profit sharing from waqf surplus. The funds used in the economic program, Teras Madina, are sourced from productive waqf and managed through a sustainable business unit. This program has a real impact on the beneficiaries, such as small traders who previously did not have a fixed business place or a stable income. After joining, they are able to increase their income to meet household needs, and with the training from the program, they can improve their entrepreneurial skills. Dompet Dhuafa also applies a collaborative approach by creating waqf forums, partnering across sectors, and encouraging quick-win innovations and long-term business plans. Transparency is maintained through regular reports and direct involvement of the wakif in monitoring activities. With this approach, productive waqf shows real potential as an instrument of economic empowerment that supports sustainable development.
The Effect of Foreign Ownership, Investment Decisions, And Profitability on Company Value (Study on Companies Listed in the LQ45 Index on the Indonesia Stock Exchange for the Period 2019-2023) Shendy Shendy; Wiwin Aminah
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.v8i3.7810

Abstract

Firm value reflects investors' perceptions of a company's performance, often indicated by stock price movements and closely tied to how effectively management utilizes resources. This study examines the influence of foreign ownership, investment decisions, and profitability on firm value in companies listed in the LQ45 index on the Indonesia Stock Exchange during the 2019–2023 period. Employing a quantitative approach, secondary data were analyzed using panel data regression and descriptive statistics via Eviews 12. The sample, consisting of 22 companies selected through purposive sampling based on criteria such as consistent listing in LQ45 and data availability, may limit the generalizability of findings. Investment decisions were proxied by capital expenditure to total assets, profitability by return on assets (ROA), and firm value by Tobin's Q, while foreign ownership was measured as the percentage of shares held by foreign investors. The results show that foreign ownership, investment decisions, and profitability collectively influence firm value significantly. Partially, only investment decisions have a positive and significant effect. However, the study does not explicitly control for external shocks such as the COVID-19 pandemic, which may have affected financial performance and investor perception during part of the observation period. Future research should consider incorporating control variables for macroeconomic disruptions, expanding the sample size, or extending the study period. Practically, company management is advised to prioritize sound investment decision strategies to enhance firm value. For investors focusing on LQ45 stocks, attention to firms’ investment policies may serve as a reliable basis for valuation assessments.
The Effect of Profitability, Liquidity, and Asset Tangibility on Capital Structure in Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2017-2023 Salafu Zain Al Hamid; Farida Titik Kristanti
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.v8i3.7812

Abstract

This research investigates the impact of asset tangibility, liquidity, and profitability on the capital structure of property and real estate companies listed on the Indonesia Stock Exchange during the 2017–2023 period. These variables were selected due to their central relevance to financial decision-making under the framework of the pecking order and trade-off theories, and their heightened importance amid economic uncertainty such as the COVID-19 pandemic. Asset tangibility represents collateral capacity, liquidity reflects short-term financial flexibility, and profitability indicates internal financing ability all of which are critical under crisis conditions. Utilizing a quantitative approach, the study applies dynamic panel data analysis through the Generalized Method of Moments (GMM) to estimate the regression model. The sample consists of 294 firm-year observations from 42 purposively selected firms over seven years. Statistical analysis reveals that while the three variables jointly have a significant effect on capital structure, only profitability exerts a significant positive impact individually. In contrast, asset tangibility and liquidity show no significant influence when assessed independently. This study contributes new empirical insights into capital structure determinants in Indonesia’s property sector, especially within the context of emerging market volatility and global disruptions, offering a foundation for future research incorporating additional firm-specific or macroeconomic variables.

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