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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 86 Documents
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The Influence of Transparency and Accountability on Muzakki's Trust in Baznas Malang Istutik, Istutik; Wachid, Nahdliah Mafaza; Tuakia, Hedher
Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): 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.v6i1.2021

Abstract

This study aims to analyze the effect of transparency and accountability on the trust of muzakki in distributing zakat through BAZNAS Malang City. The type of research used is quantitative, with primarydata collection through distributing questionnaires. The study population consisted of muzakki who distributed their zakat to BAZNAS Malang City during 2022, with a total of 214 people. Determination of the number of samples using the Slovin formula, obtained a sample of 68 respondents. Data analysis was carried out using multiple linear regressions to test the effect of transparency and accountability variables on muzakki trust. The results showed that transparency and accountability had a positive and significant effect on muzakki trust in distributing zakat through BAZNAS Malang City. The Adjusted R-square value obtained was 0.713 indicating that 71.3% of the variation in muzakki trust can be explained by the transparency and accountability variables. This finding emphasizes the importance of BAZNAS Malang City to continue to maintain and improve the level of transparency and accountability in zakat management, as an effort to increase muzakki trust. Thus, it is hoped that the amount of zakat distribution from muzakki will increase, which in turn can have a positive impact on people in need, especially mustahiq.
Integrasi Nilai Syariah dalam Perencanaan dan Pengelolaan Sumber Daya Manusia: Studi Literatur Syamsiah, Sitti; Parmitasari, Rika Dwi Ayu; Syariati, Alim
Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): 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.v6i1.2152

Abstract

This study discusses the importance of human resource management and planning in organizations based on Islamic values. The research uses a literature review method by analyzing scientific journal articles obtained through academic databases. The results of the review show that human resources are a strategic factor in achieving organizational goals, both operationally and strategically. Islamic-based not only emphasizes administrative efficiency but also the importance of human values, justice, professionalism, and spirituality. Values such as justice, transparency, consultation, excellence, and consistency play a role in shaping an Islamic work culture that supports employee motivation, commitment, and integrity. Thematic analysis leads to the development of a holistic Islamic HR management framework that can be applied in recruitment, training, and evaluation processes. These findings provide practical contributions for Islamic educational and financial institutions to align HR policies with Sharia principles while strengthening organizational competitiveness through employee ethics and well-being.
Pengaruh Pendapatan dan Altruisme terhadap Pembayaran Zakat dengan Moderasi Religiusitas di Lembaga Amil Zakat Fatimah, Siti; Alfiyana, Eva; Endraswati, Hikmah; Fatmah, Nurul; Wibowo, Wahyu
Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): 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.v6i1.2151

Abstract

Zakat is an Islamic financial instrument that plays a crucial role in wealth distribution and poverty alleviation. However, in Indonesia, the level of participation by muzakki through official zakat institutions remains relatively low. This study examines the influence of income and altruism on zakat payment decisions, considering religiosity as a moderating variable. A quantitative approach was employed, with data collected through a survey of 51 purposively selected respondents and analyzed using multiple linear regression and moderated regression analysis (MRA). The results indicate that income significantly affects zakat payment decisions, while altruism does not have a significant impact; religiosity strengthens the effect of income but does not moderate the relationship between altruism and zakat decisions. These findings highlight the importance of the spiritual dimension in encouraging zakat compliance and provide a basis for zakat institutions to develop educational and spiritual strategies aimed at enhancing zakat collection more effectively.
Predicting Financial Distress in Islamic Banking: Evidence from Bank Muamalat Indonesia Using the Springate Model and Financial Ratios Rafiqi, Iqbal; Nadhirah, Afifah; Mujibno, Mujibno; Abidin, Zainal; Faizah, Maftuhatul
Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): 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.v6i1.2105

Abstract

This study assesses the potential for financial distress in Bank Muamalat Indonesia the country’s pioneering Islamic bank by integrating financial ratio analysis with the Springate predictive model. Triggered by persistent fluctuations in profitability metrics, the study investigates whether key financial indicators. Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), and Financing to Deposit Ratio (FDR) significantly influence financial distress. Using a descriptive quantitative design and quarterly data from 2016 to 2022, multiple regression results indicate that none of the selected ratios exert a statistically significant effect (p > 0.05). However, the Springate model consistently produced S-scores above the distress threshold (0.862), indicating financial resilience throughout the study period. The findings suggest that while traditional performance ratios may lack predictive accuracy in this context, the Springate model provides a more reliable early-warning framework for assessing financial health. This study contributes to the literature on financial risk diagnostics in Islamic banking and offers practical implications for enhancing Shariah-compliant internal supervision systems.
Digital Leadership dan Transformasi Digital dalam Mendorong Kinerja Organisasi Publik Islami Hamzah, Mohammad
Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): 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.v6i1.2087

Abstract

This study aims to examine the effect of digital leadership on organizational performance in the public sector, with digital transformation as a mediating variable. The research is motivated by the practical issue of low effectiveness in digital technology implementation within local government bureaucracies, despite the availability of infrastructure. A quantitative approach was applied to 135 employees from various local government agencies, using a structured questionnaire for data collection. Data analysis was conducted using Partial Least Square Structural Equation Modeling (PLS-SEM). The results indicate that digital leadership significantly affects digital transformation, and digital transformation positively impacts organizational performance. However, the direct effect of digital leadership on organizational performance is not significant, confirming a full mediation effect. These findings emphasize the critical role of digital transformation as a strategic link between technology-based leadership and performance outcomes. Theoretically, this research underscores that successful digital adoption in the public sector requires leaders who can drive transformation effectively. Practically, the findings provide a foundation for local governments to design integrated policies for strengthening digital leadership and advancing bureaucratic transformation.
Implementasi Sistem Informasi Keuangan Daerah, Kompetensi SDM, dan Pengawasan Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah Salehoddin, Salehoddin
Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): 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.v6i1.2189

Abstract

This study falls within the domain of public sector accounting, emphasizing transparency and accountability in the management of local government finances. The objective of this research is to analyze the influence of the implementation of the Regional Financial Information System (SIKD), human resource (HR) competencies, and internal supervision on the quality of local government financial reports in East Java Province. A quantitative approach was employed using a survey method, with questionnaires distributed to 150 civil servants (ASN) working in the Regional Financial Management Agency (BPKD), the Regional Inspectorate, and financial staff in Regional Apparatus Organizations (OPD). The sample was determined purposively based on criteria such as direct involvement in financial management and reporting and at least one year of experience using SIKD. Data were analyzed using multiple linear regression, including validity and reliability testing, classical assumption tests, and significance testing through t-tests and F-tests. The results indicate that the implementation of SIKD, HR competencies, and internal supervision have a positive and significant effect on the quality of local government financial reports, both partially and simultaneously. These findings contribute significantly to the strengthening of local financial governance and provide a basis for policymakers to improve the quality of public financial reporting. The conclusion of this study highlights the importance of system integration, capacity building of human resources, and effective internal supervision as key determinants of accountable and transparent local government financial reporting.
Pengaruh Promosi Simpanan BMT NU Bluto terhadap Minat Menabung Pengrajin Batik di Desa Pakandangan Barat Fajri, Faizar Zaky; Toha, Mashuri
Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): 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.v6i1.2141

Abstract

As the banking sector continues to evolve, promotional strategies play a pivotal role in enabling financial institutions to attract, engage, and retain their target markets. A well-executed promotion can significantly influence the inclination of potential clients—in this case, batik artisans in Pakandangan Barat Village—to save or become members of the BMT NU Bluto branch. This study aims to examine the extent to which BMT NU Bluto’s promotional activities affect the saving interest of these artisans. Utilizing a quantitative correlational approach, data were collected from 40 respondents and analyzed through simple linear regression using SPSS software. The findings reveal that promotional efforts exert a statistically significant influence on saving interest (t-count = 9.424 > t-table = 2.026; p-value = 0.000 < 0.05), with an R² value of 0.700, indicating that 70% of the variance in saving interest is attributable to promotional activities. These results underscore the crucial role of promotion in enhancing the saving interest of local batik artisans.
The Effect of Digital Marketing Literacy and Digital Marketing Strategy on Customer Satisfaction and Its Implications for Customer Loyalty. Fathorrahman, Fathorrahman; Wahyuni, Ummy; Zainurrafiqi, Zainurrafiqi
Assyarikah: Journal of Islamic Economic Business Vol 6, No 2 (2025): 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.v6i2.2312

Abstract

This study aims to analyze the influence of digital marketing literacy and strategies on beauty products in Pamekasan Regency. The sample used in this study involved 190 beauty product consumers. A quantitative approach was applied using the Partial Least Square - Structural Equation Modeling (PLS-SEM) analysis method. This study found that digital marketing literacy and digital marketing strategies have a positive and significant influence on consumer satisfaction and loyalty. Furthermore, consumer satisfaction has also been shown to increase their loyalty. These findings enrich the digital marketing literature by highlighting the important role of effective literacy and strategies in building consumer satisfaction and loyalty. Practically, these results can serve as a foundation for designing more effective digital marketing strategies and provide guidance for companies in the beauty industry to strengthen relationships with consumers through more optimal digital marketing.
Pengaruh Foreign Direct Investment, Ekspor Barang Dan Jasa, Tingkat Inflasi Terhadap Pertumbuhan Ekonomi Di 10 Negara Asean Dalam Perspektif Ekonomi Islam Fitri, Aliyatun; Kurniawan, Muhammad; Susanto, Is
Assyarikah: Journal of Islamic Economic Business Vol 6, No 2 (2025): 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.v6i2.2502

Abstract

Economic growth is one of the very important macroeconomic indicators, which shows the increase in the capacity of an economy to produce goods and services over time. Conceptually, this growth reflects the expansion of economic activity, which is often measured through increases in real GDP that eliminate the effects of inflation, thus providing a more accurate picture of the actual increase in production volume. This research aims to analyze and identify the effects of Foreign Direct Investment (FDI), exports of goods and services, and the inflation rate on economic growth. These three variables are considered major macroeconomic indicators that have significance. The methodology applied is a quantitative approach using regression analysis models, such as Multiple Linear Regression or panel data analysis. This model is used to test the causal relationships and significance between the independent variables (FDI, exports, and inflation) and the dependent variable (economic growth). The results of the research partially indicate that FDI has a negative but insignificant effect on economic growth, while exports of goods and services have a significant positive effect on economic growth. The inflation rate has a positive but insignificant effect on economic growth. However, in a partial manner, the three variables of FDI, Exports, and Inflation Rate together have a significant positive effect on economic growth in 10 ASEAN countries from 2018 to 2022.
Pengelolaan ZIS Berbasis Komunitas untuk Mengurangi Ketimpangan Sosial: Studi Kasus Kamrat Kifaya di Pedesaan Madura Rafiqi, Iqbal
Assyarikah: Journal of Islamic Economic Business Vol 6, No 2 (2025): 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.v6i2.2418

Abstract

Social inequality and poverty remain persistent issues in Indonesia, with over 25.89 million people affected. While formal zakat institutions are widely recognized, this study explores the Kamrat Kifayah, a grassroots, community-driven initiative in Larangan Luar Pamekasan Madura, that has operated since the 1970s without formal legal status. Rooted in social capital and Islamic values, Kamrat Kifaya organizes regular religious gatherings (e.g., Yasin recitations and tahlil) and collects Zakat, Infaq, and Sadaqah (ZIS) to support bereaved families. Using a qualitative case study approach, this research collected data through interviews with Kamrat leaders and members, as well as field observations and documentation analysis. The findings reveal Kamrat Kifaya’s significant contribution to social solidarity and informal safety nets. The SWOT analysis shows strengths in longevity and trust, with social acceptance across diverse groups; weaknesses in limited ZIS allocation (primarily for death-related needs); opportunities in fund diversification for small businesses; and threats in conventional management methods. This study highlights the potential of integrating local wisdom-based ZIS models with broader Islamic economic frameworks. It contributes to the discourse on community-based philanthropy and offers a practical alternative for inclusive ZIS empowerment in rural Muslim societies.

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