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Riduan Mas'ud
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riduanmasud@uinmataram.ac.id
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shirkahiainsurakarta@gmail.com
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Institut Agama Islam Negeri Surakarta, Indonesia Jln. Pandawa No. 1, Pucangan, Kartasura, Central Java, Indonesia, 57168
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Shirkah: Journal of Economics and Business
Published by Institut Agama Islam Negeri Surakarta
ISSN : 2504235     EISSN : 25034243     DOI : 10.22515/shirkah.v7i1.403
Core Subject : Economy,
Economics, Econometrics & Finance
Syirkah: Jurnal Ekonomi dan Bisnis adalah jurnal peer-review yang diterbitkan tiga kali setahun (April, Agustus, dan Desember) oleh Fakultas Ekonomi Islam dan Bisnis Institut Agama Islam Negeri (IAIN) Surakarta Jawa Tengah Indonesia bekerja sama dengan Perhimpunan Indonesia Ekonom Islam (lihat naskah MoU ). Jurnal ini dimaksudkan untuk menjadi platform diseminasi artikel yang melaporkan hasil penyelidikan ilmiah tentang Ekonomi dan Bisnis Islam. Jurnal ini memfokuskan pembahasannya pada bidang keuangan Islam, filantropi Islam, pemikiran ekonomi Islam, dan pemasaran Islam (lihat Fokus & Ruang Lingkup ).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2020)" : 6 Documents clear
Determinants of Underpricing in Islamic and Non-Islamic Shares on IPO Vabila Ananta Setya; Indri Supriani; Bayu Arie Fianto
Shirkah: Journal of Economics and Business Vol. 5 No. 1 (2020)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.029 KB) | DOI: 10.22515/shirkah.v5i1.276

Abstract

This study aims at investigating the factors affecting the share’s underpricing in service companies of the Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX) covering the period from 2011 to 2017. Compared to the precedent studies, this study provides an empirical comparison between Islamic and non-Islamic shares on 22 underpricing stock samples from 44 IPOs in Islamic service shares and 21 underpricing samples from 32 IPOs in non-Islamic service shares. This study adopts a multiple linear regression analysis and an independent sample t-test method. It is revealed that the underwriter's reputation and auditor's reputation have a significant effect on the underpricing of IPO on IDX, both in Islamic and non-Islamic service companies. The result of independent samples t-test indicates that Islamic service shares companies have better financial performance compared to non-Islamic service shares companies. Predicated upon the results, this study implicatively insinuates that companies based on Shariah compliance could anticipate the underpricing level more expeditiously since the Shariah principles are in line with the decreasing level of underpricing.
Sharia Firm Value: The Role of Enterprise Risk Management Disclosure, Intellectual Capital Disclosure, and Intellectual Capital Bima Cinintya Pratama; Karin Maharani Sasongko; Maulida Nurul Innayah
Shirkah: Journal of Economics and Business Vol. 5 No. 1 (2020)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.563 KB) | DOI: 10.22515/shirkah.v5i1.302

Abstract

This present study aims to determine the effect of enterprise risk management disclosure, intellectual capital disclosure, and intellectual capital towards firm value. The population in this study is sharia commercial banks in Indonesia from 2010 through 2018. This research employs the purposive sampling technique to obtain a sample of 106 companies that met the criteria. Multiple regression analysis using the SPSS program was employed as the data analysis technique. The results of this study revealed that enterprise risk management disclosure has a positive effect on firm value. Moreover, the intellectual capital disclosure variable has negatively related to firm value. The intellectual capital variable, however, does not affect the firm value. The results of this study imply that sharia commercial banks are encouraged to optimize their risk management through the application of enterprise risk management. Moreover, the results further suggest that the sharia banks should also improve their intellectual capital performances to create a competitive advantage for the banks, and therefore it brings higher values for the banks. 
Antecendents and Consequences of Trancedental Knowledge Sharing to Improve Work Performance M. Rahmawan Arifin
Shirkah: Journal of Economics and Business Vol. 5 No. 1 (2020)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.491 KB) | DOI: 10.22515/shirkah.v5i1.306

Abstract

This study was undertaken in an attempt to build a theoretical model through an in-depth study on the effect of transcendental knowledge sharing on the budget implementation performance as well as novelty in answering the gap between affective commitments on employee performance, especially the finance staff at the State Islamic Religious College (PTKIN). IAIN Surakarta has encountered rapid academics and financial governance development in the last 4 years. As a non-BLU (non-public service agency) college with the largest number of students and PNBP (non-tax state revenues) in Indonesia, IAIN Surakarta requires a strategy in improving employee performance, especially the finance staff. This study uses a non-probability purposive sampling. The questionnaire was distributed to 230 respondents consisting of leaders, structural officials, finance staff, lecturers receiving research assistance, and administrators of the student activity unit (UKM). By using the Structural Equation Model (SEM) method, data and hypotheses are analyzed using AMOS 21.0 software. The results of the study highlighted that transcendental knowledge sharing has a significant effect on the performance of finance staff. Transformational leadership, Organizational Citizenship Behavior (OCB) and affective commitments with transcendental knowledge sharing mediation significantly affect the budget implementation performance. The implication of the research is to strengthen the financial policies at IAIN Surakarta and professional governance to improve the budget implementation performance.
Islamic vs. Conventional Banks in Syria: Analysis on Financial Performances Khaled Nour Aldeen; Sri Herianingrum; Ziad Mhmmad Wafik al Agawany
Shirkah: Journal of Economics and Business Vol. 5 No. 1 (2020)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (608.651 KB) | DOI: 10.22515/shirkah.v5i1.291

Abstract

Doubtful finance is the worst nightmare for banks, but this can be avoided if a bank follows a proper strategy to avoid such kind of finance. Due to the violent political crisis in the country, most of the contemporary studies have excluded Syria from their samples. The present study aims to evaluate the performances of Islamic and conventional banks in Syria through a comparative analysis. A secondary aim of this study is to shed some light on the main factors influencing non-performing finance in both Islamic and conventional banks. This study addressed the entire private banking sector in Syria consisting of 11 conventional banks and 3 full-fledged Islamic banks over the period of 2011-2017. To this end, several financial ratios and macroeconomic variables along with independent sample t-test and panel data regression were employed. The results indicated that the Islamic banks were better in terms of assets quality. Panel data regression manifested that gross domestic product growth, exchange rate, finance to deposit ratio, and operating expenses ratio had a significant impact on non-performing finance. This study provides an alluded picture of Syrian private banking sectors that enables authorities to deliberate on the pertinent macroeconomic NPF determinants such as exchange rate and GDP growth.
What Drives Muzakki to Pay Zakat at Baitul Mal? Fathin Azzahra; M. Shabri Abd Majid
Shirkah: Journal of Economics and Business Vol. 5 No. 1 (2020)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.762 KB) | DOI: 10.22515/shirkah.v5i1.297

Abstract

The present study empirically explores the factors influencing the decision of Muzakki (zakat payers) to pay zakat at an official institution, i.e. Baitul Mal Banda Aceh, Indonesia. The factors comprise faith, altruism, service quality, role of the zakat economy, and role of Ulama (Islamic scholars). To gather the data, 140 questionnaires were disseminated to the participants who were selected based on the purposive sampling technique. The data were further analyzed by employing a binary logistic regression. The results of this study revealed that faith, altruism, service quality, role of the zakat economy, and role of Ulama significantly and positively affected the decision of Muzakki to pay zakat at Baitul Mal. These findings imply that to attract Muzakki to pay zakat at a Baitul Mal, it not only needs to enhance relevant knowledge about the obligation to pay zakat and its benefits, but it also needs to improve the quality of services provided by the Baitul Mal. All in all, Ulama also has an important role in influencing Muzakki to pay zakat at the Baitul Mal institution.
Consumer Behavior toward the Use of Credit Cards: The Empirical Evidence from Iraq Amanj Mohamed Ahmed
Shirkah: Journal of Economics and Business Vol. 5 No. 1 (2020)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (655.082 KB) | DOI: 10.22515/shirkah.v5i1.303

Abstract

Credit card is a payment tool in the modern world and it is being called the plastic money. In Iraq and especially in Kurdistan region, the credit card utilization now is appealing to be more attractive. To address this issue, the present study sheds some light on the impact of credit cards on the consumer behavior and the benefits of credit cards for people of Kurdistan, Iraq. The data were obtained from 40 participants consisting of academicians in the related field, managers of banks, and credit card users by means of questionnaires. A range of variables that agreed to demographic information, such as level of education, gender, and income, were also considered. Drawing on chi-square and modeling analysis, the results portrayed a positive relationship between the costumer information and their behavior in using credit cards. The results of this study further suggest that since people in Kurdistan region of Iraq would like to apply credit cards in all aspects of life, the financial institutions should provide accessible information and valuable services. All in all, from this study it is implied that the “plastic money” makes a revolution in banking industry across the world and nowadays electronic banking becomes familiar to the world.

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