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    Indonesian Interdisciplinary Journal of Sharia Economics

    Indonesian Interdisciplinary Journal of Sharia Economics

    JournaleISSN 2621-606X

    年发文量

    研究主题

    论文(2763)

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    1The Influence of Work Discipline and Physical Work Environment on Teacher Job Satisfaction at XYZ Junior High School
    Putri Nur Selawati, Dian Lestari

    Education is one of the sectors that plays an important role in improving the quality of human resources. Teachers are required to carry out their teaching duties professionally and therefore need good work discipline. Some teachers still arrive late, and the physical work environment is not fully adequate. These conditions may affect teacher job satisfaction. This study aims to examine work discipline, the physical work environment, and teacher job satisfaction at SMP XYZ, as well as to determine the partial and simultaneous effects of work discipline and the physical work environment on teacher job satisfaction. This study employed a quantitative method with a descriptive and associative approach. The respondents consisted of 40 foundation teachers and 1 school principal, with the entire population included as respondents. The data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics Version 26. The results partially showed that work discipline had a positive effect on teacher job satisfaction, while the physical work environment also had a positive effect on teacher job satisfaction. Simultaneously, both variables had an effect on teacher job satisfaction. The study concludes that good work discipline and a conducive physical work environment can improve teacher job satisfaction. Consequently, educational institutions should systematically reinforce discipline enforcement while upgrading facility conditions to maximize overall teaching staff fulfillment.

    2026
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    2The Effect of Capital Structure and Operational Efficiency on Profitability, with Company Size As a Moderating Variable, among Property and Real Estate Issuers on the Indonesian Sharia Stock Index (ISSI)
    Devanisa Tiarachma,Dwi Ratmono

    This study examines the effect of capital structure and operational efficiency on profitability, with firm size as a moderating variable, among property and real estate companies listed on the Indonesian Sharia Stock Index (ISSI) during 2019–2025. This research uses a quantitative approach with panel data from 10 companies over 7 years, resulting in 70 observations. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with the Random Effect Model (REM). Profitability is proxied by Return on Assets (ROA), capital structure by Debt-to-Equity Ratio (DER), operational efficiency by Total Asset Turnover (TATO), and firm size by the natural logarithm of total assets. The results show that capital structure and operational efficiency have a positive and significant effect on profitability. However, firm size does not significantly moderate the relationship between capital structure and profitability nor the relationship between operational efficiency and profitability. These findings indicate that firm size acts more as an independent predictor than as a moderating variable in sharia-compliant property and real estate companies.

    2026
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    3The Effect of Tax Socialization, Tax System Digitalization, and Tax Literacy on Individual Taxpayer Compliance
    Burhanudin Khoiri Fadhlurrohman, Mujiyati

    An empirical inquiry was undertaken to ascertain whether Tax Socialization, Tax System Digitalization, and Tax Literacy condition Individual Taxpayer Compliance among educators domiciled in Jumantono District, Karanganyar Regency. The investigation adopted a quantitative-associative paradigm, operationalized through a cross-sectional survey. Its sampling frame encompassed 398 kindergarten, elementary, junior-high, and vocational-high-school teachers; from this universe, 207 participants were recruited via purposive sampling under proportional allocation. Questionnaire responses, recorded on a five-point Likert continuum, constituted the evidentiary corpus and were interrogated through Partial Least Squares–Structural Equation Modeling (PLS-SEM) in SmartPLS 4. Analytical procedures comprised measurement-model validation, structural-model scrutiny, bootstrapping, and assessment of predictive performance. Inferentially, Tax Socialization exhibited a positive yet statistically non-significant association with Taxpayer Compliance; Tax System Digitalization likewise failed to manifest a significant direct effect. Conversely, Tax Literacy emerged as the sole construct exerting a statistically significant direct influence, characterized by a positive direction and large effect magnitude. Collectively, the three exogenous predictors accounted for 66.3% of compliance variance. Moreover, the model demonstrated predictive relevance vis-à-vis a naïve benchmark, albeit with comparatively constrained predictive potency when juxtaposed with a linear model. Ergo, the evidence suggests that actionable fiscal knowledge and comprehension constitute a more proximate determinant of compliance enhancement than either socialization mechanisms or digital tax-service provision in isolation.

    2026
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    4The Influence of Company Fundamental Factors and Macroeconomic Factors on Stock Prices of Automotive Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2017–2025 Period
    Nilam Siti Nur Kholifah, Immas Nur Hayati, Bramastyo Bontas Prastowo

    This study aims to analyze the effect of company fundamental factors and macroeconomic factors on stock prices of automotive sector companies listed on the Indonesia Stock Exchange. The independent variables are Return on Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR), Firm Size, Inflation, and the Composite Stock Price Index (IHSG), while stock price is the dependent variable. The study uses a quantitative explanatory approach and secondary data from six automotive companies selected through purposive sampling. Panel data regression is estimated using Pooled Least Square, Fixed Effect Model, and Random Effect Model. Model selection is conducted using the Chow and Hausman tests, followed by multicollinearity, heteroskedasticity, and autocorrelation tests. The thesis reports that Fixed Effect Model is the selected model and the final estimation uses robust standard errors. The results indicate that ROE, CR, and Firm Size have positive coefficients, while DER and Inflation have negative coefficients. The thesis conclusion also states a positive effect of IHSG on stock prices. Simultaneously, ROE, DER, CR, Firm Size, Inflation, and IHSG significantly affect stock prices. The findings indicate that stock-price movements in the automotive sector reflect the interaction between internal financial performance and external market conditions. The study provides implications for investors and corporate management in evaluating profitability, leverage, liquidity, firm scale, inflation, and market conditions when assessing automotive-sector stocks.

    2026
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    5The Effect of Price Perception and Brand Image on Consumer Purchase Intention for IndiHome WiFi Services in Surabaya
    Bintang Adrian Maulana,Nuruni Ika Kusuma Wardhani

    This study examines the effect of price perception and brand image on purchase intention toward IndiHome WiFi services in Surabaya City. IndiHome, operated by PT Telekomunikasi Indonesia Tbk, faces intensifying competition from First Media, Biznet, and other internet service providers, alongside a declining Top Brand Index and a high proportion of negative customer reviews. This study addresses the problem of what role price perception and brand image play in shaping consumer purchase intention amid this competitive pressure. Using a quantitative approach, primary data were collected from 120 respondents in Surabaya selected through purposive sampling and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4.0. The results show that price perception and brand image each have a positive and significant effect on purchase intention, with brand image exerting the relatively stronger influence; together the two variables explain a substantial share of the variance in purchase intention. These findings suggest that IndiHome should manage price fairness and brand reputation jointly to sustain consumer purchase intention in a highly competitive urban market.

    2026
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    高被引作者

    作者引用发文
    Maulidah Narastri161
    Nanik Wahyuni131
    Muhammad Mujtaba Mitra Zuana122
    Mutiah Khaira Sihotang113
    Isra Hayati112
    Ari Kartiko104
    Uswah Hasanah104
    Aang Kunaifi93
    Rahma Sandhi Prahara83
    Achmad Agus Priyono83

    高产作者

    作者引用发文
    Heni Safitri013
    Henny Setyo Lestari111
    Dedi Hariyanto011
    Dhiauddin Tanjung110
    Ahadiah Agustina59
    lie liana09
    Endang Tjahjaningsih09
    Widodo Sunaryo08
    Edy Hartono08
    Rini Kuswati38

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