Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Shirkah: Journal of Economics and Business

home
Website

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 311 Documents

6 7 8 9 10

BANK WAKAF MIKRO AND CREATIVE ECONOMICS IN PESANTREN BUNTET Zayanie, Jehan Maya; Fitria, Ahsana; Kamariah, Rosidatul
Shirkah: Journal of Economics and Business Vol 4, No 2 (2019)
Publisher : IAIN Surakarta

The launch of the Bank Wakaf Mikro (Micro Wakaf Bank/BWM) at the pesantren by the Financial Services Authority (OJK) has received a positive response to realizing economic opportunities in the pesantren. This study aims to examine the role of pesantren in empowering creative economics through the BWM program. This study was conducted by doing in-depth observations and interviews. The researchers gathered data using purposive sampling and snowball sampling techniques. The research findings illustrate the presence of BWM at the pesantren Buntet, Cirebon, West Java, Indonesia has provided a new forum, both for the leaders of the pesantren and the community around the pesantren to carry out their economic potential. Communities surrounding the pesantren argue that BWM has been able to overcome the difficulties in accessing financing needs on a micro-scale. However, the BWM needs to increase the amount of funding and products to follow customers' needs in order to create more promising business variations. Keywords: pesantren, OJK, micro bank, Buntet, Cirebon

THE RECENT DEVELOPMENT OF ISLAMIC ECONOMIC STUDIES IN INDONESIA Adibuddin, Ahmad Farras; Setiawan, Doddy; Sutopo, Bambang
Shirkah: Journal of Economics and Business Vol 4, No 1 (2019)
Publisher : IAIN Surakarta

This study outlines the recent development of Islamic economics in Indonesia. The data has been gathered from articles on Islamic economics published in the select national accredited journals in Indonesia from 2004 ? 2017, consisting of 184 articles. This study has applied the field method chart as suggested by Hesford. We have classified these articles based on the field of research, the research topic, and its method. This study finds that there is an increase number of articles on Islamic economics in Indonesia published on national-accredited journals. These selected articles mostly discussed such topics relating to the banking issues. Keywords: Islamic economics, bibliography, analytical method, literature studies, survey method.

Determinants of Underpricing in Islamic and Non-Islamic Shares on IPO Setya, Vabila Ananta; Supriani, Indri; Fianto, Bayu Arie
Shirkah: Journal of Economics and Business Vol 5, No 1 (2020)
Publisher : IAIN Surakarta

This study aims at investigating the factors affecting the shareâ€™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.

MUSLIM BUSINESS WOMEN IN INDONESIA Qamariyah, Farihatul
Shirkah: Journal of Economics and Business Vol 4, No 2 (2019)
Publisher : IAIN Surakarta

This study examines the intersection between religion and economic performance through investigating religious ethics and tradition among devout businesswomen. This study also focuses on the issue of spiritual business enterprise. I observed seven Muslim business women as subjects who negotiate a religious and cultural perception of their gendered role in society. During their entrepreneurial journey, Muslim business women transform their conventional company into spiritual ? based operations for religious and ethical reason. I undertook nine weeks of fieldwork in urban areas of Jakarta, Purworejo and Yogyakarta. I also conduct life story interview sessions and participatory observation with the seven Muslim business women?s project of business including director, manager, employee, and so ? called spiritual division. Significantly, the products that they sell reflect spiritual and moral underpinnings. Moreover, the spiritual design of company plays a role in employee screening, training, and benefit, which all incorporate aspects of Islamic practice. This research demonstrates the strong role of religion namely Islam, as evidenced in the Muslim business women?s narratives, in functioning as a support system that can greatly enhance the economic and life prosperity. Keywords: Muslim business women, religious ethics, spiritual economics, Indonesia

SOCIAL EMBEDDEDNESS AND ECONOMIC BEHAVIOUR IN PESANTREN MLANGI Rahayu, Mustaghfiroh
Shirkah: Journal of Economics and Business Vol 4, No 3 (2019)
Publisher : IAIN Surakarta

In contrast to global research on the relationship between Islam and entrepreneurship, analyses which shows a negative trend, researches on this topic in Indonesia show different findings. Various researches show the positive impact of the teachings of Islam on Muslim entrepreneurial behaviour, including multiple studies conducted in Mlangi. Continuing the existing research, this research looks at the role of pesantren networks in entrepreneurial practices carried out by entrepreneurs as well as caregivers for pesantren in Mlangi. By using the social embeddedness theory, this research found out that there is a dialogue between rational choice, social context and pesantren networks in the business run by entrepreneurs cum caregivers of pesantren in Mlangi. Keywords: social embededdness), Mlangi, pesantren entrepreneur

MUSLIM BUSINESSMEN AND CHINESE ECONOMICS IN SINGKAWANG Fachrurazi, Fachrurazi; Atmaja, Dwi Surya; Prasojo, Zaenuddin Hudi
Shirkah: Journal of Economics and Business Vol 4, No 2 (2019)
Publisher : IAIN Surakarta

Instead of being known as the ?City of Tasbih?, nowadays Singkawang is either known as the ?City of Amoy (Chinese girls)? or the ?City of Thousand ChineseTemples?. Cap Go Meh annually International Festival is another evidence of Chinese image making towards the city. This indicates a sort of Chinese domination that must be studied, economically, politically, and socially. Furthermore, the research aims to explore the dynamics of Chinese Counterpart especially the Muslim Business elites' challenge such as ironic the ongoing dominating development. To explore the dynamics, in-depth interviews were held. Key figures among Muslim businessmen, Chinese elites, government officials, even laypeople were questioned in order to obtain a clear description and balanced analysis of possible biases and perspectives of the interviewees. Quantitative data are analyzed and discussed. In short, the research?s findings are: The desire of an Islamic Singkawang is still intact, driven mainly by Muslim businessmen, in order to defend the existence and of Muslim in face of their powerlessness amidst the domination of Chinese elites.Keywords: Muslim; businessmen, Chinese, economics, domination, Singkawang

IDENTIFYING FINANCIAL AND NON-FINANCIAL FACTORS AS THE DETERMINANT OF SUKUK RATING IN INDONESIA Utami, Datien Eriska
Shirkah: Journal of Economics and Business Vol 4, No 1 (2019)
Publisher : IAIN Surakarta

The present study aims to identify financial and non-financial factors as the determinant variables of Indonesian companies' Sukuk ratings between 2014 and 2017. Five independent variables, i.e. firm size, profitability, leverage, guarantee status, and types of Sukuk, are involved in this study with Sukuk rating as the dependent variable. This study employed secondary data in the form of sixty-eight (68) Sukuk publications as the sample. The Sukuk publications observed in this study were still in circulation during the observation years obtained from Otoritas Jasa Keuangan (OJK/ Financial Services Authority) websites, annual reports of companies listed in Indonesia Stock Exchange, and PT Pefindo website. By utilizing Multinomial Logistic Regression, this study reveals that the financial factor, the profitability, had a significant effect on the Sukuk rating. Moreover, it also shows that the non-financial factor influencing the Sukuk rating was the guarantee status. On the contrary, the variables of firm size, leverage, and types of Sukuk did not affect the Sukuk rating. Keywords: firm size, profitability, leverage, guarantee status, types of Sukuk, Sukuk rating

Sharia Firm Value: The Role of Enterprise Risk Management Disclosure, Intellectual Capital Disclosure, and Intellectual Capital Pratama, Bima Cinintya; Sasongko, Karin Maharani; Innayah, Maulida Nurul
Shirkah: Journal of Economics and Business Vol 5, No 1 (2020)
Publisher : IAIN Surakarta

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.Â

Islamic Social Reporting Disclosure of Sharia Commercial Banks in Indonesia: A Form of Social Responsibility Riduwan, Riduwan; Mutmainah, Luâ€™liyatul; Wahyudi, Rofiul
Shirkah: Journal of Economics and Business Vol 5, No 3 (2020)
Publisher : IAIN Surakarta

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 studyâ€™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.

Impact of Transparency and Accountability on Trust and Intention to Donate Cash Waqf in Islamic Microfinance Institutions Ahmad, Zulfikar Ali; Rusdianto, Rusdianto
Shirkah: Journal of Economics and Business Vol 5, No 2 (2020)
Publisher : IAIN Surakarta

Research examining the intention of cash waqf in Islamic Microfinance institutions remain more paucity of evidence. To the best of the authors' knowledge, previous studies have still been silent on exploring the intention of cash waqf in the context of Baitul Maal wat Tamwil (BMT). Dealing with this issue, this study examines the impact of transparency and accountability perception on trust and intention to donate cash waqf in Islamic Microfinance Institutions. This study employed a survey in the form of a questionnaire to obtain the required data from 303 waqif (people who donate cash waqf) both at BMT and another nazhir waqf around the island of Java, Indonesia. Furthermore, the data were analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) in two stages, i.e., measurement models and structural models. The results of data analysis portrayed that the perception of transparency provided a significant impact on trust and intention to donate cash waqf in Islamic finance institutions. It was also depicted that the level of trust positively influenced the intention to give cash waqf in Islamic finance institutions. These results offer significant contributions as fruitful insights to strengthen the transparency and accountability of Islamic microfinance institutions, particularly Baitul Maal wat Tamwil (BMT) in Indonesia.

Page 8 of 32 | Total Record : 311

6 7 8 9 10

Filter by Year

2016 2026

Filter By Issues

All Issue Vol. 11 No. 1 (2026) Vol. 10 No. 3 (2025) Vol. 10 No. 2 (2025) Vol. 10 No. 1 (2025) Vol. 9 No. 3 (2024) Vol. 9 No. 2 (2024) Vol. 9 No. 1 (2024) Vol. 8 No. 3 (2023) Vol. 8 No. 2 (2023) Vol. 8 No. 1 (2023) Vol. 7 No. 3 (2022) Vol. 7 No. 2 (2022) Vol. 7 No. 1 (2022) Vol. 6 No. 3 (2021) Vol 6, No 2 (2021) Vol. 6 No. 2 (2021) Vol 6, No 1 (2021) Vol. 6 No. 1 (2021) Vol. 5 No. 3 (2020) Vol 5, No 3 (2020) Vol 5, No 2 (2020) Vol. 5 No. 2 (2020) Vol. 5 No. 1 (2020) Vol 5, No 1 (2020) Vol. 4 No. 3 (2019) Vol 4, No 3 (2019) Vol 4, No 2 (2019) Vol. 4 No. 2 (2019) Vol 4, No 1 (2019) Vol. 4 No. 1 (2019) Vol. 3 No. 3 (2018) Vol 3, No 3 (2018) Vol 3, No 2 (2018) Vol. 3 No. 2 (2018) Vol 3, No 1 (2018) Vol. 3 No. 1 (2018) Vol 2, No 3 (2017) Vol. 2 No. 3 (2017) Vol. 2 No. 2 (2017) Vol 2, No 2 (2017) Vol 2, No 1 (2017) Vol. 2 No. 1 (2017) Vol 1, No 3 (2016) Vol. 1 No. 3 (2016) Vol 1, No 2 (2016) Vol. 1 No. 2 (2016) Vol. 1 No. 1 (2016) Vol 1, No 1 (2016) Vol 1, No 1 (2016) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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