cover
Contact Name
Riduan Mas'ud
Contact Email
riduanmasud@uinmataram.ac.id
Phone
+6281252641594
Journal Mail Official
shirkahiainsurakarta@gmail.com
Editorial Address
Institut Agama Islam Negeri Surakarta, Indonesia Jln. Pandawa No. 1, Pucangan, Kartasura, Central Java, Indonesia, 57168
Location
Kota surakarta,
Jawa tengah
INDONESIA
Shirkah: Journal of Economics and Business
ISSN : 2504235     EISSN : 25034243     DOI : 10.22515/shirkah.v7i1.403
Core Subject : Economy,
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 ).
Articles 312 Documents
Islamic Education Mentoring Program and the Religiousity of Prospective Accountant Hafiez Sofyani; Mahartika Retno Febri Anggraini; Sabrina Ayunani
Shirkah: Journal of Economics and Business Vol. 1 No. 2 (2016)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.823 KB) | DOI: 10.22515/shirkah.v1i2.33

Abstract

This study aims to examine differences in the level of ethical sensitivity and commitment of religiosity among prospective accountants pursuing Islamic Education Mentoring Program and those who are not. Samples were accounting students at the University of Muhammadiyah Yogyakarta. To test the hypothesis, this study had carefully applied non-parametric test different techniques, namely the Mann Whitney and Kruskal Wallace. The study states that there are differences in the level of ethical sensitivity of students who take the program and who are not. Commitment religiosity of students who take the program and those who are not has found no statistical difference. Gender differences also take effect on the sentivity level of ethical and commitment of religiousity.Keywords: religiousity, accountant, ethical sensitivity, commitment
Savings and Loans Program, The Revenue of Small Micro Enterprises and Poverty Reduction among Women Groups Ana Zahrotun Nihayah
Shirkah: Journal of Economics and Business Vol. 2 No. 1 (2017)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.88 KB) | DOI: 10.22515/shirkah.v2i1.40

Abstract

This research aims to understand the micro small medium business income both before and after receiving the program, to find out the number of poverty reduction, and to see the application of Islamic economic values on the women’s saving and loans program.The population of this research are members of the women’s saving and loans program, which is 215 people in total and scattered in 16 business group. Using random sampling techniques, there are 70 people that was taken into consideration. The method analysis used in in this research is using Wilcoxon rank test analysis, the poverty reduction analysis, and the Islamic economics values. Based on data analysis is(1) founded that the women’s saving and loans program affecting the micro small medium enterprises income. (2) Due to the women’s saving and loans program there are decreasing number of poverty rate about 20 percent. (3) It is realized that there are some applications of Islamic economics values upon the women’s saving and loans program, they are time extensions, fine replacement, social activities, and the improvement of society welfare.Keyword: micro small medium business, islamic economic values, saving and loans program
Business Development Strategy Model of SMEs Through SWOT and EFE-IFE Analysis Iha Haryani Hatta; Dian Riskarini; Tia Ichwani
Shirkah: Journal of Economics and Business Vol. 3 No. 1 (2018)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.733 KB) | DOI: 10.22515/shirkah.v3i1.204

Abstract

Considering that the SME entrepreneurs of Gresik Regency are mostly young, educated and experienced, however their businesses are not yet in legal entities. This research situates the SME business development strategy model through SWOT and EFE-EFI analysis, aiming to identify the conditions and models of SME business development strategies to improve their performances. This research has interviewed 40 respondents who were selected in multi stage, and analyzed through SWOT and EFE-IFE analysis. The result of this research explains that the ability of SME entrepreneurs in managing business and the achievement level of marketing performance is good, except the ability to manage finances. In addition, external conditions support these SMEs. Keywords: SWOT, EFE-IFE, business development strategy, SMEs
Indonesia Islamic Bank Profitability 2010-2017 Lucky Nugroho; Ahmad Badawi; Nurul Hidayah
Shirkah: Journal of Economics and Business Vol. 4 No. 1 (2019)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (852.989 KB) | DOI: 10.22515/shirkah.v4i1.240

Abstract

This study proposes to determine the board management structure, bad debt, and efficiency of the profitability of the Islamic banks during 2007-2017 period. The quantitative data has been analyzed by using multiple regression analysis to determine the effect of independent variables on the variable dependent. Furthermore, the statistic tools used in the data process is Stata version 13. This study shows that the board of directors of the parent bank has a negative and significant influence on profitability. The problem financing has a negative and significant effect on profitability. Likewise, the ratio of operational costs also has a negative and significant effect on profitability. Thus, the existence of a parent bank's board of management to improve the performance of Islamic banks needs to be considered because it has not been able to provide an optimal contribution. In addition, the significant amount of financing quality and the use of inefficient operational costs have been a problem of improving profits from Islamic banks. Keywords: parent bank, bad debt, efficiency, profitability, Islamic banks
Lombok as An Indonesian Halal Travel Destination Helmi Haris; Muh. Nashirudin
Shirkah: Journal of Economics and Business Vol. 4 No. 3 (2019)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.5 KB) | DOI: 10.22515/shirkah.v4i3.277

Abstract

This study examines Lombok, as an Indonesian halal travel destination, through Global Muslim Travel Index (GMTI) analysis. GMTI requires four main indicators of assessing a halal destination, namely access, communication, environment and service. This study finds that Lombok is a promising island to be a halal travel destination, even it will be the best halal tourism place in Indonesia. However, the development of this destination should put in priority. The local government should take part in translating the halal destination concept to the grassroot level of tourism industry, whether in terms of tradition, culture, environment and other main indicators.     Keywords: Lombok, halal tourism, travel destination, GMTI 
Islamic Social Reporting Disclosure of Sharia Commercial Banks in Indonesia: A Form of Social Responsibility Riduwan Riduwan; Lu’liyatul Mutmainah; Rofiul Wahyudi
Shirkah: Journal of Economics and Business Vol. 5 No. 3 (2020)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (649.238 KB) | DOI: 10.22515/shirkah.v5i3.336

Abstract

Sharia industry development encourages experts to design Corporate Social Responsibility (CSR) disclosure index that is more compatible with the characteristics of sharia-based corporate. However, studies examining CSR disclosure using Islamic Social Reporting (ISR) index that focuses on detailed results of content analysis from time to time still remains a paucity of evidence. Hence, this study aims to examine the practice of Islamic Social Reporting disclosure of sharia commercial banks in Indonesia. Drawing on the data obtained from CSR reports established by sharia banks in Indonesia, the results of content analysis disclosed that the ISR disclosure showed a fluctuating trend. It was also revealed that the six themes of ISR index have not been optimally disclosed. ISR disclosures of sharia banks in Indonesia were categorized as good since the average disclosure reached 50% in 2015 up to 2017, especially the corporate governance disclosure. This study’s results imply that it is necessary to increase the disclosures that can be strengthened by regulations from financial regulators and Islamic banking associations to increase public trust and value-added of sharia commercial banks. This study contributes to the development of sharia banks as fruitful insights on policy recommendations for Islamic banks' top management.
The Contribution of Waqf on Poverty Alleviation through Digital Platforms: A Case of Indonesia Ahmad Fanani; Ardhika Wahyu Kuncoro; Ahmad bin Muhammad Husni; Elina Adi Wijayanti
Shirkah: Journal of Economics and Business Vol. 6 No. 2 (2021)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (710.644 KB) | DOI: 10.22515/shirkah.v6i2.386

Abstract

Today, poverty is a crucial issue and has a great impact in social and economic development. Waqf (charitable endowment) is one of the sources of Islamic economic system, which refers to the voluntary charity. Waqf has a unique presence in Islam and could potentially alleviate poverty. It was reflected in the historical lesson since prophet Muhammad (PBUH) and his companions developed a system where rich people could donate their wealth for the society development. This concept, nowadays, is adopted by developing a Waqf system that integrates digital technology. Concerning on this issue, the present study aims to snapshot a poverty situation and portray the grand design of digital Waqf system in alleviating the poverty in Indonesia. Under the procedure of qualitative approach, this study employs document analysis and observation of all instruments related to Waqf. The results show that Waqf plays an important role in decreasing poverty in Indonesia. By utilizing digital platforms, the collection of Waqf funds is effective and widely spread to the Muslim community within the country. The results suggest that digital Waqf system has a crucial role and potentially contributes to the sustainable economic development of a developing country, particularly Indonesia. This study can be used in financial inclusion through the application of digital Waqf to alleviate poverty.
Evaluating The Performance of Inventory Management The Production Division of PT. Tiga Serangkai Surakarta as a Case Study Sri Maryati
Shirkah: Journal of Economics and Business Vol. 1 No. 1 (2016)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.551 KB) | DOI: 10.22515/shirkah.v1i1.7

Abstract

This research aims to understand the process of production and to analyze the performance of inventory system on production division of PT. Tiga Serangkai. The data has been gathered from direct observation of the process production and warehouse and the interview with the production employee, the employee of warehouse division, supervisor of purchasing and finance manager. This research demonstrates that inventory system performance of PT. Tiga Serangkai Surakarta can be optimized through the determination of inventory policy, applying a model minimum and maximum inventory that considers the safety stock in accordance with service level plan, implementing model Reorder Point (ROP) which can be used as guidelines in charging supply back, and applying the model economic ordering quantity. In doing so, they can save the cost of inventory. Keywords: inventory management, economic order quantity (EOQ), PT. Tiga Serangkai 
Local Economics Empowerment and Sharia Microfinance in Rural Community Perception Umiyati Umiyati
Shirkah: Journal of Economics and Business Vol. 2 No. 1 (2017)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.735 KB) | DOI: 10.22515/shirkah.v2i1.25

Abstract

This paper proposes to analyze and gain empirical evidences of the rural community perception on sharia micro finance institution to empower local economics at Margoyoso-Pati District Central Java, Indonesia. The data were gathered with survey method and questionnaire. The analysis technique in use is multiple linear regressions. The findings of the paper shows significant evidences on constructed research hypothesis, namely the products of Sharia Micro Finance Institution and the its services affecting the rural community perception on the sharia one, whereas on parametrically (t statistic test) and simultaneous (F statistic test). It shows better rural community knowledge and understanding on offered products from the Sharia Micro Finance Institution and their services quality; the two variables will simultaneously and parametrically affect rural community perception on Sharia Micro Finance Institution to empower local economics.Keywords: economic empowerment, service quality, rural community perception, sharia micro finance         
Sakofa: Evaluating Zakat Microfinance Program Rakhmawati -
Shirkah: Journal of Economics and Business Vol. 2 No. 3 (2017)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.491 KB) | DOI: 10.22515/shirkah.v2i3.172

Abstract

Zakat microfinance (ZMF) is an alternative to the limitation of zakat institution and microfinance institution in empowerment program. To make sure the zakat microfinance is on the track and to boost its performance and its benefit, evaluation is needed. This study aims to do an operational evaluation of productive zakat program formed in the micro-economic empowerment program named Sakofa (Madrasah Ekonomi Dhuafa/ School for Economics of the Poor) of Dompet Dhuafa Yogyakarta. Primary data were gathered from Sakofa beneficiaries in Sleman, Bantul, and Gunung Kidul. The findings show that all monetary aspects are better after running the program. Using ADePT software, headcount index, poverty gap, poverty severity, Watts index, and the average time taken to exit poverty are lower after doing the program. Altruism and saving behavior are better after Sakofa Program is implemented. Unfortunately, mustahiq were lack of discipline and desire to be independent. The effectiveness of counseling material on religiosity is the lowest. In short, Sakofa Program has a good performance in improving their prosperity. Keywords: productive zakat, zakat microfinance, poverty alleviation, empowerment, poverty index