cover
Contact Name
Dedi Junaedi
Contact Email
assyirkahikadi@gmail.com
Phone
+628118114379
Journal Mail Official
assyirkahikadi@gmail.com
Editorial Address
Jl Tegalsari No 18 Rt 013 Rw 09 Kalisari, Pasar Rebo
Location
Kota adm. jakarta timur,
Dki jakarta
INDONESIA
As-Syirkah: Islamic Economic & Financial Journal
Published by Ikatan Dai Indonesia
ISSN : -     EISSN : 29621585     DOI : 10.56672
As-Syirkah: Islamic Economic & Financial Journal is a scientific journal published by Ikatan Dai Indonesia (IKADI) in collaboration with Masyarakat Ekonomi Syariah (MES) and Intellectual Association for Islamic Studies (IAFORIS). This journal contains scientific papers from academics, researchers and practitioners in economics, Islamic economics, financial, Islamic financial, business, industries, management, and others related. issues. E-ISSN 2962-1585. DOI: 10.56672. Published four times a year every February, May, August, November.
Articles 369 Documents
Pengaruh Persepsi Harga dan Inovasi Produk Terhadap Keputusan Pembelian Hijab Rabbani di Kota Salatiga dengan Religiusitas Sebagai Variabel Pemoderasi Damayanti, Atika Dela; Cahyono, Edi
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/jepab212

Abstract

The large Muslim population in Indonesia creates opportunities for entrepreneurs to develop and market their products, especially in the field of Muslim fashion. The aim of this research is to find out how much influence price perceptions and product innovation have on purchasing decisions with religiosity as a moderating variable at the Rabbani company in Salatiga City, especially in the hijab product category. This research is a descriptive quantitative research with primary data obtained from the method of distributing questionnaires to 130 respondents who had purchased hijab products at the Rabbani shop in Salatiga City via Google Form using a purposive sampling technique. Based on the T test and MRA test, it shows that there is a positive and significant influence from the price perception variable on the purchasing decision variable, product innovation on purchasing decisions. There are also positive and significant results from the interaction between price perceptions and religiosity on purchasing decisions and significant positive results from product innovation on purchasing decisions. Therefore, it is important for the Rabbani company to continue to pay attention and maintain consumer satisfaction so that it can continue to compete with similar products.
Kajian Teoritis: Mendalami Pemahaman Kasus Korupsi pada PT. Asuransi Jiwasraya (PERSERO) dengan Pendekatan Teori Dasar Fraud Nasirwan; Desnia, Debora; Putri, Naswa Aprillia; Wahyuni, Siti Sri
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/stdxte36

Abstract

This journal discusses the analysis of corruption cases at PT. Asuransi Jiwasraya (Persero) using a basic fraud theory approach. Jiwasraya, as a well-known insurance company in Indonesia, faced a major scandal related to finance and management. This research delves deeper into the case with a focus on the impacts of fraud both financially and non-financially. In this analysis, the author explores the causes and consequences of corruption practices that occurred in Jiwasraya. The basic fraud theory approach is utilized to understand how fraud can occur and its impacts on the company and society. The findings of this research provide insights into preventive measures that insurance companies and regulators can take to avoid similar scandals in the future. Additionally, this research also raises questions about supervision and legal responsibilities related to this case.    
Analisis Penyelesaian Konflik Antara Dinas Perhubungan dengan Juru Parkir dalam Kebijakan Pembayaran Parkir Melalui QRIS di Taman Bungkul Kota Surabaya Wahyu, Diky; Zacky, Mu'azari Khoirul; Erlangga, Mohammad Rafli; Illahi, Rizky Nizar Wahyu; Anisykurlillah, Rosyidatuzzahro
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/0zp6sq03

Abstract

One of the problems that often arises in implementing new government policies is resistance from the community. This also happens to the parking payment policy via the QRIS (Quick Response Code Indonesian Standard) system at Taman Bungkul Surabaya. Although basically this policy aims to simplify and modernize the payment system, its implementation has actually triggered rejection from some people involved, including parking officers. This research aims to analyze how the conflict between the Transportation Service and parking officers is resolved in the parking payment policy via QRIS in Taman Bungkul, Surabaya City. The research method used is descriptive qualitative with interviews, documentation and data collection, and uses conflict resolution theory according to Ralf Dahrendorf which states that conflict resolution can be resolved in three ways, namely Arbitration, Mediation and Arbitration. The results of this research are to explain parking fees that have not reached the target, the application of QRIS for parking payments, conflicts of interest and policy evaluation, as well as digital transformation and socio-economic impacts.  
Systematic Literature Review : Evaluasi Dampak Stakeholder Setelah Revitalisasi Pasar Tradisional di Indonesia Prasojo, Yaafi Rozaan; Muhith, Mochammad Rossy Dukhan; Veriyanto, Fanes Ardhito; Hermawan, Lukman; Hertati, Diana
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/r6cxmj27

Abstract

This study examines the impact of traditional market revitalization on stakeholders in Indonesia through a systematic literature review. The revitalization of traditional markets aims to increase competitiveness, improve physical conditions, and promote local economic growth. The method used was a systematic literature review in which 10 articles were selected from a Google Scholar search. The results show that revitalization has positive impacts, such as improved market cleanliness and convenience, but also negative impacts, such as reduced income for merchants and accessibility issues. Factors hindering the success of revitalization include inadequate communication, limited resources, resistance from traders and inappropriate market design. To optimize revitalization outcomes, a holistic assessment is needed that involves all stakeholders in planning, implementation and evaluation. Socialization, education and active community participation are also important to ensure the sustainability of the revitalization program. In summary, revitalizing traditional markets has great potential to improve market quality and support the local economy, but requires careful planning and the involvement of all stakeholders to ensure long-term success.
Analisis Fundamental Makro, Kebijakan Manajemen, Struktur Modal Kinerja Keuangan Terhadap Nilai Perusahaan dengan GCG Sebagai Moderasi pada Perusahaan Manufaktur Sektor Tekstil dan Garmen Yang Terdaftar di BEI Missel, Rheinata Audreyna; Hwihanus
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/2jw4bb46

Abstract

This study aims to evaluate the effect of macroeconomic fundamentals and management policies on company performance with capital structure and financial performance as intervening variables and the moderating role of Good Corporate Governance (GCG) in textile and garment sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The population in this study were all textile and garment sector manufacturing companies listed on the IDX. Data analysis techniques and hypothesis testing use statistical methods with a quantitative approach to test predetermined hypotheses. The results of this study indicate that macro fundamentals have a significant effect on financial performance and capital structure, but not on firm value. Management policy has a significant effect on financial performance and capital structure, but not on firm value. Financial performance has a significant effect on firm value, while capital structure has no significant effect. In addition, GCG does not moderate the effect of financial performance and capital structure on firm value. This study adds insight into the influence of macro fundamentals and management policies on firm value and the moderating role of GCG in the context of textile sector companies in Indonesia.
Analisis Fundamental Makro, Struktur Modal, Kinerja Keuangan, Opini Audit, Terhadap Nilai Perusahaan dengan GCG Sebagai Variabel Moderasi pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Asri, Sukma; Hwihanus
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/da0tx857

Abstract

Ther purrposer of this study was to analyze ther erfferct of factors surch as macro furndamerntals, capital strurcturrer, financial perrformancer, and aurdit opinion on valurer, ursing GCG as a moderrating variabler. Ther objerct of rerserarch is manurfacturring companiers in ther food and berverrager indurstry serctor listerd on ther Indonersia Stock Erxchanger durring ther 2019-2023 perriod. Ther merthod in this sturdy ursers qurantitativer merthods, with data obtainerd from ther company's annural rerport. Ther data urserd is sercondary data. Data analysis was carrierd ourt ursing murltipler linerar rergrerssion to terst ther rerlationship bertwerern inderperndernt variablers, namerly macro furndamerntals, capital strurcturrer, financial perrformancer, and aurdit opinion), ther derperndernt variabler, namerly firm valurer and ther moderrating variabler, namerly Good Corporater Goverrmancer (GCG). Ther rersurlts showerd that macro furndamerntal factors, capital strurcturrer, financial perrformancer, aurdit opinion simurltaneroursly had no significant erfferct on firm valurer in manurfacturring companiers in ther food and berverrager indurstry serctor listerd on ther Indonersia Stock Erxchanger. Howerverr, aurdit opinion is fournd to haver a significant erfferct on ther company's financial perrformancer. In addition, GCG also cannot moderrater ther rerlationship bertwerern therser variables and firm value.
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kota Medan: Studi Kasus pada BKAD Provinsi Sumatera Utara Nasirwan; Lubis, Anggi Zahwa Yunita; Bhayangkara, Andika; Sitanggang, Endang Maya Sari
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/z4w6cq16

Abstract

This research aims to determine the influence of human resource competence, implementation of government accounting standards, government internal control systems, and use of information technology on the quality of local government financial reports. The research was conducted at the Regional Finance and Asset Agency (BKAD) of North Sumatra Province using a quantitative descriptive approach method. The population in this study were all employees at BKAD North Sumatra Province with a sample of 50 people. Data collection was carried out by distributing questionnaires to respondents. Data analysis used multiple linear regression with the help of SPSS software. The research results show that simultaneously, human resource competence, implementation of government accounting standards, government internal control systems, and use of information technology have a significant effect on the quality of local government financial reports. However, partially, only the government's internal control system and the use of information technology have a significant effect, while human resource competence and the application of government accounting standards do not have a significant effect. These findings underscore the importance of strengthening the internal control system to reduce the risk of material errors in financial reports, as well as the effective use of information technology to increase the accuracy and timeliness of reporting. Although human resource competency and the implementation of government accounting standards did not have a significant influence in this research, these results may be influenced by contextual factors such as the level of training and employee understanding of Government Accounting Standards in BKAD North Sumatra Province. The implication of this research is the need for continuous efforts to improve the quality of regional government financial reports through strengthening internal control systems, optimal use of information technology, and increasing human resource competency through training and socialization of effective government accounting standards. Further research can be conducted by expanding the sample scope and considering other factors that might influence the quality of local government financial reports.
Peranan Implementasi Standar Operasional Prosedur (SOP) Meningkatkan Efisiensi dan Efektivitas Operasional pada PT. Nusatama Berkah, Tbk Rohali, Mediana Cesyanti Ajeng; Dwiridotjahjono, Jojok
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/tbtpty63

Abstract

Standard Operating Procedures (SOP) is a system designed to facilitate, streamline, and control one's work. With the existence of Standard Operating Procedures (SOP), it will make the stages in the implementation of an activity run properly and correctly, so that it can increase the efficiency and effectiveness of the company's operations. PT. Nusatama Berkah, Tbk does not yet have Standard Operating Procedures (SOP) in each department, so there is often miscommunication between employees and departments that causes the efficiency and effectiveness of the company's operations still not maximized. A study on the role of implementing Standard Operating Procedures (SOP) in improving the efficiency and effectiveness of operations at PT. Nusatama Berkah, Tbk aims to know the importance of Standard Operating Procedures (SOP) for each organization. The method used in this study is a qualitative descriptive approach with Data Collection Techniques with interviews, assistance, observation, and documentation. The results of the study show that it is necessary to recommend Standard Operating Procedures (SOP) for each department with good assistance in its production. The performance of employees has improved since the availability of Standard Operating Procedures (SOP), so the availability and implementation of Standard Operating Procedures (SOPs) for each organization or company is said to be essential for improving the efficiency and effectiveness of the Company's operations.
Analisis Fundamental Makro, Struktur Modal Terhadap Nilai Perusahaan dengan Struktur Kepemilikan, Kinerja Keuangan dan Karakteristik Perusahaan sebagai Variabel Intervening pada Perusahaan Sub Sektor Kimia yang Terdaftar di BEI Asari, Ayu; Hwihanus
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/620sed97

Abstract

This research aims to analyze the influence of macro fundamental analysis and capital structure on company value with ownership structure, financial performance and company characteristics as intervening variables in chemical sub-sector companies listed on the IDX. Macro fundamental analysis, capital structure, ownership structure, financial performance and company characteristics can influence company value. Signal Theory, Capital Structure Theory, and Agency Theory are the basis for this research. Company value, capital structure, macro fundamentals, ownership structure, financial performance, and company characteristics are important factors in determining company value. The results of the analysis show that several variables such as Macro Fundamentals, Company Characteristics, Financial Performance and Capital Structure have a significant influence on Company Value. However, there are also variables that are not significant such as Ownership Structure. Company value is an indicator of how the market assesses the company's current performance and future prospects, with Price to Book Value (PBV) used as one measure to describe the company's value. This research uses a quantitative approach with secondary data from chemical companies listed on the IDX. The implications of ownership for company value, capital structure and leverage on the financial performance of mining companies have also been discussed in related literature. These variables have a significant influence on company value, showing the importance of these factors in determining company value.
Analisis Kelayakan Penerapan Inklusivitas Kota Ramah Pejalan Kaki di Surabaya: Studi Komparatif dengan Kota Bandung dalam Teori Kepublikan Handoko, Adistyaisah Maura Filza; Primar, Septha Novita Candrawati; Taurisna, Ismedhika Kartika Candra; Dewi, Salsabila Putriana
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/n0jg1k03

Abstract

This research discusses the concept of a pedestrian-friendly city or Walkable City in Surabaya, relating it to Bandung. Based on the Most Liveable City Index (MLCI), Bandung ranks at the Average Tier City level, indicating it has the best city implementation in Indonesia. Similarities in city layout, road conditions, and the economic characteristics of the population suggest that Surabaya and Bandung have similar city identities. This research employs qualitative methods with content analysis techniques to analyze data and interpret the meaning behind data and information from social media users. The findings reveal that Jalan Braga retains a historical impression and features pedestrian-friendly sidewalks, including inclusive public spaces and street designs. However, the lighting on Jalan Braga is dim, causing visitors to feel anxious at night. In Surabaya, especially on Jalan Tunjungan, the walkable city conditions are similar to Jalan Braga. However, the crossing lights are ineffective, and the lack of canopies along the sidewalks discourages walking during the day due to the extreme heat, which is a drawback for implementing a walkable city on Jalan Tunjungan.This research suggests that to improve safety, resilience, and sustainability in inclusive road and urban traffic design comprehensively, the integration framework needs to be expanded beyond conventional views—limited to technology or products, business or economics, and infrastructure or platforms—to encompass space, speed, and priority. Each of these factors directly influences accessibility, security, and social usability and has a reciprocal and interdependent relationship with the others.