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Nurul Hidayati
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Universitas AL-Amien Prenduan University of Al-Amien Prenduan/ UNIA Prenduan Al-Amien Prenduan Boarding School, Pragaan Laok, Pragaan, Sumenep, Jawa Timur Indonesia
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Assyarikah: Journal Of Islamic Economic Business
Published by Universitas Al-Amien Prenduan
ISSN : -     EISSN : 27752763     DOI : 10.28944
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Assyarikah: Journal of Islamic Economic Business is a scientific journal published to support the development of Islamic economics and Islamic finance. Journal of Assyarikah: Journal of Islamic Economics and Islamic Finance will contain articles related to Islamic economic studies in both theoretical and practical studies. Editors receive contributions in the form of articles, scientific works from scientific enthusiasts in the field of Islamic economics and Islamic finance. The editing process is necessary without changing the intent and content to the fourth post. The Assyarikah Journal is published 2 times every year, namely in June and December.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 77 Documents
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PENGARUH INNOVATION CAPABILITY DAN BLUE OCEAN STRATEGY TERHADAP COMPETITIVE ADVANTAGE DAN BUSINESS PERFORMANCE Zainurrafiqi Zainurrafiqi; Siti Salama Amar
Assyarikah: Journal of Islamic Economic Business Vol 2, No 2 (2021): Assyarikah
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v2i2.438

Abstract

Batik SMEs in Pamekasan Regency need the right strategy in realizing Competitive Advantage and Business Performance, Innovation Capability and Blue Ocean Strategy are two things that can be considered by Pamekasan Regency Batik SMEs to realize Competitive Advantage and Business Performance. The present research was Eksplanatory research. The purpose of this research is to analyze the role of Innovation Capability and Blue Ocean Strategy as antecedents of Competitive Advantage. The data is distributed to 300 managers of Batik SMEs in Pamekasan Regency. Data analysis was carried out using the Structural Equation Model (SEM). The results of data analysis show that Innovation Capability has a positive and significant effect on Competitive Advantage, Blue Ocean Strategy has a positive and significant effect on Competitive Advantage and Competitive Advantage has a positive and significant impact on Business Performance.
Pengaruh Budaya Organisasi dan Motivasi Kerja Terhadap Kinerja Karyawan PT. Arudam Sejahtera di Pamekasan Rahayu, Runik Puji; Djaja, Moh Herman
Assyarikah: Journal of Islamic Economic Business Vol 5, No 1 (2024): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v4i2.1650

Abstract

This study was conducted to observe the impact of the influence of organizational culture and work motivation on employee performance which is an important issue in a number of organizations. This research is an explanatory study, where researchers make observations in collecting research data and recording data as it is, analyzing and explaining the data. The research took place at PT. Arudam Sejahtera Pamekasan by taking the population on employees as a whole. This is based on the total number of employees which only reaches 105 people. So that the sampling in this study was carried out randomly and the size of the sample taken amounted to 82 respondents. The purpose of this study is to determine the significant influence of organizational culture and motivation on employee performance at PT. Arudam Sejahtera Pamekasan partially. And to know organizational culture and motivation have a significant influence on employee performance. Overall, this study can be concluded that independent variables have a significant influence on employee performance simultaneously and partially.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING (SURVEY PADA KARYAWAN PT. MARINAL INDOPRIMA SUMENEP) Moh Herman Djaja; Zainurrafiqi Zainurrafiqi
Assyarikah: Journal of Islamic Economic Business Vol 2, No 1 (2021): Assyarikah
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v2i1.367

Abstract

In the current era of industry 4.0, the competition for various businesses is increasingly dynamic, for that companies are required to always improve their management so that they can survive and run, so they do not lose in the competition. In order for the company's goals to be achieved, it is necessary to improve the quality of the employee's performance itself, one of the factors that affect employee performance is the leader. A leader who is able to control organizational processes by providing motivation that is able to influence employee performance to achieve organizational goals. The purpose of this study is to determine how much influence transformational leadership has on employee performance through work motivation. This study uses a quantitative method with a descriptive approach. The sample used was 50 respondents, with saturated sampling technique. The type of data used in the form of primary data in the form of questionnaires and secondary data in the form of documents. Analysis of the data used is a path analysis model with SPSS version 21. The results of this study indicate that Transformational Leadership has a positive and significant effect on employee performance. Motivation has a positive and significant effect on employee performance. Transformational Leadership has a positive and significant effect on Motivation, and Transformational Leadership has a positive and significant effect on Employee Performance with Motivation as an intervening variable. 
Increased Competence in The Performance of Government Apparatus At the Social Service of East Java Province Ach. Resa Fachrizi; Sri Pantja Madyawati
Assyarikah: Journal of Islamic Economic Business Vol 4, No 1 (2023): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v4i1.1144

Abstract

According to the target, the targets of employee performance in the East Java Provincial Social Service cannot all be realized. The competence of Social Service personnel still needs to be improved, considering that social services are agencies that have the main task of social service and rehabilitation for people with social welfare problems. Analyze the extent of the improvement of the competence of Social Service employees and examine factors that affect the improvement of employee competence. The type of research used in research is a type of descriptive qualitative research. The sampling technique used in this study is purposive sampling, in this study, the informants are the Head of Social Services, the Secretary, and all Heads of Fields in the Social Service. Findings in the field show that the increase in competence carried out by the East Java Provincial Social Service to its personnel is still not optimal. This is due to several factors that hinder the improvement of personnel competence, including Trust and values, expertise, experience, personal characteristics, motivation, emotional issues, and intellectual capacity. The study concludes that the improvement of competence carried out on Social Service personnel is limited to attending work meetings, technical meetings, congresses, seminars, technical guidance, and workshops. Knowledge (knowledge) at least the social service apparatus related to tasks, principals and functions, work programs, and stages in carrying out work programs, not all personnel understand. The skills of the social service apparatus that must be possessed are the ability to compile, manage, evaluate programs and performance, manage finances and assets, and the ability to communicate, adapt and manage archives and information.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah Pada PT. Mas Agung Sejehatera Unit Kedungdung Sampang Moh. Herman Djaja; Runik Puji Rahayu
Assyarikah: Journal of Islamic Economic Business Vol 3, No 2 (2022): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v3i2.814

Abstract

This research is a quantitative descriptive study using a sample of 93 customers, taken from the study population. The research location is at PT. Mas Agung Sejehatera Kedungdung Sampang Unit. Sampling using random sampling technique. the test equipment used to test the research instrument is in the form of a validity test and a reliability test. The analysis technique uses multiple regression techniques. The results show that the coefficient of determination R Square is 0.870 or 87.0% which indicates that the increase in customer satisfaction is influenced by Responsiveness (X1), Assurance (X2) and Physical Evidence (X3), while the remainder is (100% - 87.0%) = 13.0%) influenced by other factors not examined in this study. The results of calculations using the F test obtained F count of 17.431 and when consulted with F tables of 2.47 showed F count > F table. So the author's hypothesis is that responsiveness (X1), assurance (X2) and physical evidence (X3) are suspected simultaneously to the dependent variable, namely customer satisfaction (Y) at PT. Mas Agung Sejahtera Kedungdung Unit. The calculation results obtained t count for the Responsiveness variable (X1) of 1.048 and if consulted with t table of 1.661 obtained t count <t table. Guarantee variable (X2) of 0.273 and if consulted with t table of 1.661 obtained t count <t table. Whereas for the Physical Evidence variable (X3) the t value is 7.775 and if consulted with a t table of 1.661 it is obtained t count > t table, it can be concluded that the Physical Evidence variable (X3) has a partial effect on Customer Satisfaction (Y) at PT. Mas Agung Sejahtera Kedungdung Unit can be proven. From the results of calculations using the t test, it turns out that of the three variables, the Physical Evidence variable (X3) has the greatest t value, which is equal to 7.775.
Analisis Sistem Informasi Akuntansi Penjualan pada Ameera Cafe Sampang Rachmawati, Ria
Assyarikah: Journal of Islamic Economic Business Vol 5, No 2 (2024): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v5i2.1892

Abstract

This study aims to analyze the application of accounting information systems in the sales process at Ameera Café Sampang. A good accounting information system is expected to support operational efficiency and accuracy of transaction recording, which is very important for business continuity, especially in culinary businesses such as Ameera Café. This study uses a qualitative descriptive method with a case study approach. Data collection techniques are carried out through in-depth interviews with owners, managers, and staff who are directly involved in the sales process at Ameera Café. The results of the study indicate that Ameera Café has not fully implemented an effective accounting information system, especially in terms of integration between operational procedures, accounting functions, and sales transaction documentation. The procedures applied are still manual and limited to simple transaction recording without a standardized and integrated system. The accounting function is not yet optimal in monitoring and setting aside income and costs related to the sales process, so that recording errors or inaccuracies often occur in financial reports. Documentation that should include complete and clear evidence of transactions, such as sales invoices and daily reports, has not been carried out consistently. These findings indicate an urgent need to develop and improve the accounting information system at Ameera Café, especially in terms of procedures, documentation, and the application of technology to speed up and simplify transaction recording. This study recommends that Ameera Café consider adopting a computer-based accounting information system that can integrate all aspects of the business, from recording transactions to preparing financial reports in real time and accurately. Thus, the implementation of a better information system can improve financial performance, reduce the risk of errors, and support more appropriate decision making for business management.
Typology of Sharia-Compliant Business Capital Services to Support the Economic Development of Rural Communities Rafiqi, Iqbal; Turmidi, Turmidi; Rahman, Holilur; Mujibno, Mujibno; Buchari, Imam; Faizah, Maftuhatul
Assyarikah: Journal of Islamic Economic Business Vol 5, No 2 (2024): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v5i2.1925

Abstract

Many business people in underdeveloped villages have difficulty getting business capital. The biggest problem that arises is that there are business people who do not have collateral so it is difficult to get business capital. The existence of PNM Mekaar Syariah in the village community with a business capital distribution service without collateral is very helpful. This research is important to carry out with the aim of analyzing the business capital service system provided by PNM Mekaar Syariah to customers in Ganding District, Sumenep. This research uses a qualitative research approach. The results of this research outline the data that in providing business capital funding assistance, the Ganding branch of PNM Mekaar Syariah does not use collateral but uses a joint responsibility system and provides village communities with business training and supervision of business growth. The impact is that village communities feel served by the government in matters of business capital and hope that services will be optimized and the results will be cheaper.
Asosiasi Pelopor Paguyuban Petani dan Pedagang Tembakau Madura (P4TM) dalam Meningkatkan Pendapatan Petani Tembakau Madura Shalehoddin, Shalehoddin; Chair, Wasilul; Islam, Muhammad Reza Nurul
Assyarikah: Journal of Islamic Economic Business Vol 4, No 2 (2023): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v4i2.1998

Abstract

The long flow of the tobacco supply chain means that farmers cannot directly sell their tobacco products to factories directly, and in the supply chain there are naughty elements who often harm farmers. This research aims to obtain complete, comprehensive, meaningful data about the existence of P4TM, then to determine the position and maximize the income of tobacco farmers in Madura. This type of research is qualitative research and uses a phenomenological approach through primary and secondary data sources. With research results; The formation of the P4TM association was due to four problems that caused farmers' anxiety about the future of Madura tobacco. BASSRA (Madurese Ulama Friendship Agency) asks tobacco trade actors in Madura, especially local cigarette factories, to form a farmers' association, P4TM just to act as a pressure group for resolving problems in the tobacco trade system. P4TM held hearings on government officials, stackhoders. Then educate farmers, such as pilot projects, how to buy by paying for samples, and planting seeds and harvesting well. The income of farming communities has increased since the formation of P4TM.
Transparansi Anggaran Publik Sebagai Kunci Peningkatan Kepercayaan Masyarakat Terhadap Pemerintah Daerah Hamzah, Mohammad; Surahman, Fajar; Abdurahman, Abdurahman; Saputri, Erina; Basyarahil, Abubakar
Assyarikah: Journal of Islamic Economic Business Vol 5, No 2 (2024): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v5i2.1891

Abstract

This study aims to analyze the effect of public budget transparency on the level of public trust in the Pamekasan Regency Government. Public budget transparency is defined as adequate openness of information related to the budget preparation, implementation, and evaluation process that can be accessed by the public. Public trust is measured based on public perception of the reliability and accountability of the local government in budget management. Using quantitative methods, this study collected data through a survey with a stratified random sampling technique on 400 respondents selected from various regions in Pamekasan Regency. Data analysis was carried out using simple linear regression to determine the relationship between budget transparency variables and public trust. The results showed that budget transparency had a positive and significant effect on the level of public trust with a regression coefficient of 0.625 and a significance value of 0.000. This finding indicates that the higher the level of budget transparency, the greater the public trust in the local government. This study provides important implications for the development of public policy, especially in increasing budget transparency in order to strengthen public trust.
Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, dan Persepsi Keadilan Terhadap Kepatuhan Wajib Pajak UMKM di Kota Malang Istutik, Istutik; N Y, Amelia Aurel; Tuakia, Hedher
Assyarikah: Journal of Islamic Economic Business Vol 5, No 2 (2024): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v5i2.1893

Abstract

The large number of MSMEs, 66 million in Indonesia and 21 thousand in Malang City and the failure to achieve the tax revenue target are very interesting things to study and analyze the influence of tax knowledge, tax sanctions, and perceptions of justice on taxpayer compliance of MSMEs in Malang City. The number of samples used was 98 respondents of MSMEs in Malang City using a random technique based on area. Data collection through questionnaires, and multiple linear regression analysis was used using SPSS version 21.0 for Windows. The results of the study showed that the variables of taxation, tax sanctions, and perceptions of justice partially influenced taxpayer compliance of MSMEs. The coefficient of determination (Adjusted R square) value of 0.417 indicates that the variables of tax knowledge, tax sanctions, and perceptions of justice were able to contribute to the taxpayer compliance variable by 41.7%. Socialization of laws and regulations on taxes needs to be continuously carried out by local governments. Tax sanctions followed by perceptions of justice felt by taxpayers can help improve taxpayer compliance.

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