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Riduan Mas'ud
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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 292 Documents
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Zakat Compliance: The Interplay of Religiosity, Awareness, and Knowledge Firdaus, Mulyadi; Suseno, Bambang Dwi; Sari, Gema Ika; Fauzi, Muhammad
Shirkah: Journal of Economics and Business Vol 9, No 3 (2024)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v9i3.628

Abstract

This study examined the influence of religiosity and knowledge of zakat on zakat awareness. It also investigates the influence of religiosity, knowledge of zakat, and zakat awareness on zakat compliance. This study involved 338 NPWZ owners who were registered as muzakki at the LPZ and lived in Serang, Banten province Indonesia. Proportional random sampling was used for respondent selection. This study used a variant-based structural equation test using PLS-SEM. The results indicate that religiosity positively influences zakat awareness and that knowledge of zakat also has a positive influence on zakat awareness. Furthermore, religiosity positively influenced zakat compliance, and knowledge of zakat enhanced zakat compliance. Higher levels of zakat awareness were correlated with increased zakat compliance. It's important to understand how much eligible Muslims actually follow through with giving zakat. This knowledge is key for gathering funds to help fight poverty and support community growth.
Financial Modelling of Metal and Mineral Mining Companies in Indonesia using Altman Z-scores Nengsih, Titin Agustin
Shirkah: Journal of Economics and Business Vol 9, No 2 (2024)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v9i2.537

Abstract

Predictions about a company's financial condition related to bankruptcy are important information for interested parties, such as creditors, investors, government, auditors, and the company's internal management. This research models the financial condition of metal and mineral mining companies through the Altman Z-Score model and panel data regression analysis. This study focuses on a sample of nine companies involved in metal and mineral mining from 2017 to 2022. In this study, the Altman method was used to determine a company's health category using the Z-score standard. Panel Data Regression modelling showed that the fixed model was the best. The partial test results indicated that WCTA and RETA did not affect the Altman Z-score. However, when considering all the ratios simultaneously (WCTA, RETA, MVBV, and STA), they contribute to predicting a company's financial condition. These results highlight the importance of understanding the variables that influence a company's health and progress. Notably, the variables of WCTA, RETA, and STA play a crucial role in determining the Altman Z-score and contribute to our understanding of a company's financial condition.
The Antecedents of Muslim Tourists' Revisit Intention: The Mediating Role of Visitor Satisfaction Habibi, Faisol; Supriani, Indri; Tumewang, Yunice Karina
Shirkah: Journal of Economics and Business Vol. 10 No. 1 (2025)
Publisher : UIN Raden Mas Said

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v10i1.731

Abstract

This study aims to investigate the key antecedents influencing the revisit intentions of Muslim tourists to Batu City, East Java, Indonesia. Specifically, the research examines the impact of destination image, service quality, availability of halal facilities, and visitor income on the propensity to revisit, with visitor satisfaction introduced as an intervening variable. Utilizing 209 samples, the data is analyzed through Structural Equation Modeling-Partial Least Squares (SEM-PLS) to assess the direct and indirect relationships between the variables. The results demonstrate that destination image exerts a significant and positive effect on Muslim tourists' intention to revisit Batu City, while service quality, halal facilities, and visitor income show no statistically significant direct impact. However, all four factors—destination image, service quality, halal facilities, and visitor income collectively enhance visitor satisfaction, which in turn mediates their indirect influence on revisit intentions. This research offers valuable insights for local governments, tourism stakeholders, and academic circles by identifying factors crucial for improving the Muslim visitor experience. The findings have practical implications for enhancing the attractiveness of Batu City as a tourism destination, ultimately contributing to increased visitation rates among Muslim tourists.
Unlocking MSME Performance: The Interplay of Financial Literacy, Financial Inclusion, and Financial Technology Lending with Venture Capital Mediation Hasanudin, Hasanudin; Panigfat, Fahrudin
Shirkah: Journal of Economics and Business Vol 9, No 2 (2024)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v9i2.657

Abstract

Studying the dynamic relationship among financial literacy, financial inclusion, fintech lending, and business capital mediation in the context of MSME performance is intriguing due to the intricate interconnections between these variables. This paper sought to assess the effect of financial literacy, financial inclusion, and fintech lending on the MSME performance in North Maluku Province, Sula Islands Regency, Sanana District, Indonesia. This research employed business capital as the mediating variable. Using a structural equation modelling, this study indicates that financial literacy, financial inclusion, and fintech lending have a positive and significant effect on the performance of micro, small, and medium enterprises. The presence of business capital can serve as a mediating factor in how financial literacy, financial inclusion, and fintech lending affect the performance of micro, small, and medium enterprises.
Customer Response towards Funding Return Uncertainty in Indonesian Islamic Banking Fatoni, Nur; Pabbajah, Mustaqim
Shirkah: Journal of Economics and Business Vol 9, No 1 (2024)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v9i1.722

Abstract

A guaranteed return on funding is the expectation of customers when engaging in transactions with Islamic banks, yet it remains uncertain. This study aims to explain customer responses to the uncertainty of funding returns in Islamic Banks in Indonesia. The research is based on descriptive qualitative methods, with data collected through observations and interviews. Observations involved visiting bank branches and interacting with employees to explain the research intent. The researchers directly observed funding transactions at several selected Islamic banks in Semarang municipality, Indonesia. Interviews were conducted with customers from these banks, selecting at least one funding customer for each interview (N= 4). Data were analyzed using descriptive analysis methods. The study found that the uncertainty of funding returns is attributed to the application of the mudharabah contract. Customers are not overly concerned with the return uncertainty as long as the Islamic bank operates normally. Loyal customers prefer Islamic banks for their funds placement, considering the total return competitive. This research refutes the perception among some in the public that Islamic banks are similar to conventional banks. Islamic banks must maintain competitive equivalent rates to preserve customer loyalty. 
Does Digitalization Have a Dampening Effect on Income Inequality? Evidence from OIC Countries Munandar, Aris; Ardiansyah, Misnen; Zulni, Dhiyaul Aulia
Shirkah: Journal of Economics and Business Vol 9, No 3 (2024)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v9i3.608

Abstract

The rapid advancement of digital technology has the capacity to create significant effects on income distribution by shaping the availability and quality of employment opportunities. As a result, it has the potential to either narrow or widen income inequality in society. In this paper, we attempt to test the effect of digitalization on income and wealth inequality. We use a multiproxy of digitalization from the International Telecommunication Union ICT database and comprehensive inequality proxy from the World Inequality Database consisting of 56 Organization of Islamic Cooperation member countries from 2010-2021 and estimate their relationship by performing a fixed-effect panel regression. Our finding reveals that digitalization can alleviate income and wealth inequality. Its narrowing effect also applies to income gender inequality. The decline in income inequality is associated with lower GDP per capita, higher net inflow of foreign direct investment, and greater political stability. Similarly, lower wealth inequality is linked to lower GDP per capita and improved political stability. In light of these results, we recommend that governments implement policies aimed at fostering technological advancements, such as infrastructure development to enhance internet and telecommunication coverage. Additionally, inclusive economic growth policies should be prioritized, along with efforts to attract foreign investment through business-friendly reforms and the promotion of political stability that is devoid of gender discrimination.
The Impact of Subjective Norm and Religiosity on Zakat Compliance of Muslim Entrepreneurs: The Mediating Role of Intention Ilmi, Nurul; Ridlwan, Ahmad Ajib; Fahrullah, A’rasy; Timur, Yan Putra; Alam, Md. Kausar
Shirkah: Journal of Economics and Business Vol 9, No 2 (2024)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v9i2.584

Abstract

This study aims to identify the effect of Muslim entrepreneurs’ perceptions of zakat compliance mediated by the intention to pay zakat with subjective norms and religiosity. Quantitative methods were employed in this study. Questionnaires were administered to Muslim entrepreneurs, and we examined the information from 140 participants using the Smart-PLS 3 application. The findings indicate that the direct impact on religiosity yielded significant results, whereas the subjective norm was insignificant. Subsequently, the indirect effect, specifically on religiosity and subjective norms, demonstrated a significant impact between the two. In this study, the theory of planned behavior can be used as a determining factor to identify the impact of Muslim entrepreneurs on zakat compliance. This research suggests that Muslim entrepreneurs’ zakat compliance can signal to stakeholders the importance of using zakat payments optimally to achieve poverty reduction goals. Implementing this research not only maximizes institutional benefits in promoting zakat, but also broadens the perspective on zakat compliance among Muslim entrepreneurs based on the theory of planned behavior through intention.
The Role of Green Human Resource Management on Employee Behavior and Corporate Environmental Performance in Indonesian Sharia Banks Susanto, Rosya Mawaddah; Siswanto, Siswanto; Rahayu, Yayuk Sri
Shirkah: Journal of Economics and Business Vol. 10 No. 1 (2025)
Publisher : UIN Raden Mas Said

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v10i1.687

Abstract

The growing number of companies focusing on environmental preservation and the limited literature on green human resource management in the Islamic banking industry make this an intriguing topic for deeper research. This study explored the impact of environmental green human resource management on environmental engagement and corporate environmental performance in the Sharia banking industry. This investigation also explores the mediating effect of Green Organizational Culture on the relationship between Green Human Resource Management and both environmental engagement and corporate environmental performance. Using quantitative methods, Smart-PLS analysis was used to perform structural equation modeling (SEM). A total of 116 data respondents were selected using random sampling from Sharia banking employees in East Java, Indonesia. The results showed that Green Organizational Culture has a positive impact on environmental engagement and corporate environmental performance. Green Organizational Culture fully mediates the impact of Green Human Resource Management on environmental engagement and corporate environmental performance. The implications of this study suggest that companies should embed environmentally friendly values into their vision and mission and cultivate an organizational culture that embodies these values.
The Role of Trust and Engagement in Organizational Citizenship Behavior of Chemical Manufacturing Industry in Indonesia Nuryanto, Uli Wildan; Pratiwi, Ika
Shirkah: Journal of Economics and Business Vol 9, No 1 (2024)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v9i1.672

Abstract

Although research on the relationship between trust and engagement with organizational citizenship behavior (OCB) has been extensively explored, the connection between these variables in the context of the chemical industry remains underexplored. The aim of this study is to examine the influence of trust on OCB, the impact of engagement on OCB, and the combined effects of trust and engagement on OCB in the Chemical Manufacturing Sector in Indonesia. This research employs a quantitative associative approach. The sample comprises 249 employees from manufacturing companies in the city of Cilegon, Indonesia, selected through proportional stratified random sampling techniques. The data analysis technique employed is multiple linear regression analysis using SPSS version 26. The findings of this study reveal that trust has a significant positive influence on OCB, engagement has a significant positive impact on OCB, and both trust and engagement collectively exert a significant positive influence on OCB in the Chemical Manufacturing Sector in Indonesia. The results of this research contribute to providing insights for chemical manufacturing companies in Indonesia to enhance the quality of their employees in achieving OCB principles.
The Role of Environmental Accounting on Waste Management Almasyhari, Abdul Kharis; Rachmadani, Wulan Suci; Priatnasari, Yeni
Shirkah: Journal of Economics and Business Vol 9, No 2 (2024)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v9i2.720

Abstract

Drawing on the role of environmental accounting in waste management as a social responsibility, the present research aims to assess the agency's awareness and implementation of environmental accounting in its waste management practices. Using a descriptive qualitative approach, data were gathered through in-depth interviews with four environmental agency staffs and observations of financial reports. The findings reveal significant gaps in understanding and applying environmental accounting principles, with a lack of integration into financial management practices. Despite an emerging awareness of its importance, the agency’s current practices do not fully align with sustainable financial management, particularly regarding environmental conservation and cost accountability. The study suggests that targeted educational initiatives and systematic integration of environmental accounting are essential to improving both environmental stewardship and financial sustainability within the agency. The implications of these findings highlight the need for structural changes in how environmental considerations are accounted for in public sector financial systems, potentially serving as a model for other municipalities aiming to enhance their environmental responsibility.

Page 28 of 30 | Total Record : 292

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