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As-Syirkah: Islamic Economic & Financial Journal
Published by Ikatan Dai Indonesia
ISSN : -     EISSN : 29621585     DOI : 10.56672
Core Subject : Religion, Economy, Science, Education,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 369 Documents
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Analisis Efektivitas Mesin Bordir Komputer Menggunakan Metode Overall Equipment Effetivenes (Oee) dan Six Big Loses pada UD. Jadi Gumilang Sukorejo Afandik, Lutfi; Rosyidi, Khafizh
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: 10.56672/24gw1x63

Abstract

The garment company UD. Jadi Gumilang is a home-based industry located in Mojotengah Village, Sukorejo District, Pasuruan Regency, East Java. UD. Jadi Gumilang engages in the production of bags, clothes, uniforms, and embroidery, which are produced only when there are customer orders. Frequent damage to the computerized embroidery machine occurs because operators do not perform routine maintenance as per the garment's regulations. To address this issue, the Overall Equipment Effectiveness (OEE) value was calculated to analyze the major factors causing downtime. OEE itself is the result of multiplying the variables of Availability (90%), Performance (95%), and Quality (99%). After calculating the OEE value, the six big losses values were calculated to identify the highest losses that cause low OEE values. Then, from the highest loss values, a fishbone diagram (cause-and-effect diagram) analysis was conducted to identify the factors causing damage to minimize the recurrence of similar issues in the future. The results of the study show that out of the 2 computerized embroidery machines, one machine has an OEE value below 85%, which is the computerized embroidery machine 1 (84.64%). From this value, the six big losses calculations reveal that the largest loss is idling and minor stoppages losses, amounting to 20.02%. After conducting a fishbone diagram analysis, the factors causing idling and minor stoppages losses were identified as Human, Machine, Method, and Raw Material. Suggestions to prevent idling and minor stoppages losses include frequently cleaning the production area after production, regularly lubricating the machine to prevent wear, always checking the machine's condition before use, and others.
Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan pada Perusahaan Industri Manufaktur Flowerencya, Septiyana; Sofie
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/gt7c0v19

Abstract

The study entitled "The Influence of the Quality of Human Resource, Utilization of Information Technology and Internal Control Systems on the Quality of Financial Reports in Manufacturing Industry Companies" aims to determine the effect of the quality  of human resources, utilization of information technology and internal control systems on the quality of financial reports in manufacturing companies located in DKI Jakarta. The approach used in this research is a quantitative approach. The type of data used in this research is primary data. Questionnaires were delivered to 110 employees of manufacturing industry companies who work in the fields of accounting, finance and audit. A total of 110 questionnaires were again filled in completely and appropriately so they could be processed. The data collected was processed using the SPSS software program. The quality of the data collected was measured using validity and reliability tests. Meanwhile, for the classical assumption test, the normality test is used. The statistical methods used to test the hypothesis are the T test, multiple linear regression analysis, and the F test. The results of the research show that the quality of human resources, use of information technology and internal control systems have a positive influence on the quality of financial reports.
Pengaruh Inklusi Keuangan dan Pembiayaan Bank Syariah Terhadap Ketimpangan Pendapatan Nasional dalam Program Sustainable Development Goals (SDGs) Asih, Rachma Dwi Tresna; Devi, Abrista; Kartika, Tika
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/syjc3x10

Abstract

Quoted from the official website of the Sustainable Development Program-United Nations (2021) that reducing inequality is the 10th goal of the 17 goals in the SDGs programme, one of whose targets is to progressively achieve and maintain income growth of the bottom 40 percent of the population at a level higher than the national average. This study aims to determine the effect of Financial Inclusion on National Income Inequality and the Effect of Islamic Bank Financing on National Income Inequality. This study uses associative quantitative research, using the Financial Inclusion variable (Islamic Bank Third Party Funds) and the Islamic Bank Financing variable (Islamic Bank Financing) to find out whether there is an influence of these variables on the dependent variable, namely National Income Inequality (Gini Ratio).The data collected is secondary data and time series data. in this study using panel data regression methods processed using Eviews 12 software. The findings of this study are that Financial Inclusion has a positive effect on National Income Inequality and Islamic Bank Financing has a negative effect on National Income inequality. In the variables of Financial Inclusion, Islamic Bank Financing and National Income Inequality, it is recommended to be able to use other indicators that are more diverse and varied in order to reach how far Islamic financial inclusiveness is in Indonesia. and can have a positive impact on the SDGs programme at large for the national and international community.
Analisis Laporan Keuangan pada Akad Pembiayaan Murabahah Berdasarkan PSAK 102: Studi Kasus Baitul Maal Tamwil (BMT) Syariah Riyal (BSR) Kabupaten Bekasi Intishar, Fathonah; Bianda, Ryan; Muti, Ahmad
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/eeyft892

Abstract

This study aims to analyze the financial statements of murabahah financing contracts based on PSAK 102 with a case study on BMT Syariah Riyal Bekasi Regency. This study is a qualitative research with data collection techniques such as interviews, observations and documentation. This study aims to analyze the financial statements on the murabahah financing contract at BMT Syariah Riyal. However, in fact, Islamic banking and Islamic financial institutions in writing financial reports on murabahah contracts have not fully complied with PSAK 102 which explains murabahah contracts. This study provides empirical evidence in understanding the writing of financial statements of murabahah financing contracts based on PSAK 102.
Peran Moderasi Literasi Halal Terhadap Adopsi Makanan Kemasan Halal untuk Konsumsi Berkelanjutan di Kalangan Generasi Muslim Zilenial Kecamatan Ulaweng Kurniawan, Dedy; Darwis, Rahma Hidayanti; Ardi, Muhammad
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/tq16y116

Abstract

This study examines the moderating role of halal literacy in the adoption of halal packaged foods among Generation Z Millennials to promote sustainable consumption. The research expands the Theory of Planned Behavior (TPB) by incorporating the variable of halal literacy, a novel contribution to the literature. A quantitative approach was employed through a survey involving Generation Z Millennials selected via simple random sampling. Moderation regression analysis was conducted to assess how halal literacy influences the relationship between attitudes, subjective norms, behavior control, and the intention and adoption behavior of halal packaged foods. Findings indicate that halal literacy significantly strengthens the positive influence of attitudes towards halal packaged foods, enhances supportive subjective norms for adoption, and facilitates better behavioral control in selecting halal products. These results offer critical insights for developing effective educational and marketing strategies to enhance halal literacy among Generation Z Millennials, supporting sustainable consumption choices and promoting broader societal well-being.
Analisis Penerapan Sistem Informasi Akuntansi dan Pengendalian Internal Persediaan Bahan Baku pada Coffee Station Azhari, Dhea Maura; Marliyah; Harahap, Rahmat Daim
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/z9wj8860

Abstract

This research was conducted at a company engaged in manufacturing, called Coffee Station. This research aims to find out how the accounting information system is implemented and the implementation of internal control of raw material inventory at the Coffee Station. This research method uses a qualitative method with a descriptive approach. Data collection techniques used were documentation and interviews with several employees at the Coffee Station. The results of this research indicate that the implementation of the raw material inventory accounting information system is still carried out manually, due to human resources who are less competent in the fields of accounting and computerization. However, they have implemented good procedures so that there is no shortage of raw material supplies. The implementation of internal control over raw material supplies has not been fully effective. Company management has implemented several internal control concepts and principles, however manual recording can pose risks to the company and in control activities there are still dual functions in the purchasing and recording of raw materials.
Pengaruh Brand Equity Terhadap Brand Loyalty Dimediasi oleh Customer Satisfaction pada Produk Avoskin Beauty di Tangerang Meylinda, Rossa Rinte; Septyanto, Dihin
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/dzkg6m35

Abstract

This study aims to explore and provide empirical evidence not only regarding the relationship between Brand Equity and Customer Satisfaction, but also the role played by Customer Satisfaction as a mediator for Brand Loyalty. In addition to confirming a significant dimension based on Brand Equity for the Avoskin Beauty skincare product segment in Indonesia, especially in the Tangerang area. To achieve the research objectives, data collection techniques were collected through online questionnaires with 270 participants as respondents who had used and purchased at least 2 times the product under study and are domiciled in Tangerang. In analyzing the data, the researcher used a data analysis technique, namely partial least squares structural equation structural equation modeling. From the research conducted, the results show that for the skincare segment six of the eight proposed hypotheses are significantly related and can be accepted, especially customer satisfaction fully mediates perceived quality and brand trust on brand loyalty. Meanwhile, brand identification and lifestyle suitability cannot affect brand loyalty. These findings contribute that marketing must be carried out more effectively and sensitively to strategic developments in the business sector, especially in increasing product innovation in the skincare sector to create positive customer emotions and customer satisfaction in purchasing products in the future. It is hoped that this research will provide an understanding of business in the skincare sector and for further research, researchers can expand the demographics of research locations in Indonesia.
Pengaruh Work Stres, High Performance Work System, Organizational Identification and Organizational Support Terhadap Kinerja Karyawan Arya, Muhammad Ikhsanul; Rojuaniah
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: 10.56672/1tb5z906

Abstract

Employee performance itself will not be separated from the factors that influence it, and one of these factors is the HR management system in the organization. One system or practice that can be used to see HR performance is to use an organizational development model. This study aims to analyze the effect of work stress, high performance work system, organizatinal identification, Organizational Support on employee performance, Data collection was carried out by distributing questionnaires to 160 employees of government banks in Jakarta and Tangerang. The analysis method used in the research is multiple linear regression using statistical software. The results showed that work stress has no effect on employee performance, high performance work system affects employee performance, organizatinal identification has no effect on employee performance and organizatinal support affects employee performance. Furthermore, together work stress, high performance work system, organizatinal identification, Organizational Support on employee performance has a significant effect.
Tinjauan Hukum Ekonomi Syariah Mengenai Metode Perhitungan Biaya Pemeliharaan Barang Gadai: Studi di Pegadaian Syariah Cabang Radin Intan Bandar Lampung Yati, Alan
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: 10.56672/5vgfvf95

Abstract

This research examines the method of calculating the cost of maintaining pawned goods from the perspective of sharia economic law, with a focus on studies at the Sharia Pawnshop, Radin Intan Branch, Bandar Lampung. Sharia pawning is an important financial instrument in the Islamic economic system, where valuables are used as collateral for debts. One of the crucial aspects in the practice of pawning is determining the maintenance costs for the goods being pawned, which must be done in accordance with sharia principles to avoid elements of usury and ensure justice for all parties involved. This research uses a qualitative approach with a field study method. Data collection techniques through observation, in-depth interviews with related parties at Pegadaian Syariah Radin Intan Branch. The results of the research show that the Sharia Pawnshop Radin Intan Bandar Lampung Branch in carrying out the calculation of maintenance costs for pawned goods is in accordance with the National Sharia Council fatwa Number 25/DSN-MUI/III/2002. Sharia pawnshops calculate the amount of maintenance costs based on the estimated value of the collateral (marhun) and provide discounts to customers to ease the burden of maintenance costs. However, from the perspective of Sharia Economic Law, the system for calculating maintenance costs needs to be reviewed because the percentage of costs charged is quite high, especially for collateral items that do not require special maintenance. Additional or excess costs from the amount of debt repayment that exceeds the principal amount are included in the category of usury. 
Work Life Balance dan Tipe Kepemimpinan: Implikasinya pada Motivasi Kerja Karyawan PT. Telkom Witel Gorontalo Maulana, Alit Tegar; Ahmad, Muchtar; Rahman, Endi
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: 10.56672/1s0yht68

Abstract

This study aimed to determine the influence of work-life balance and leadership style on employee work motivation at PT. Telekomunikasi Indonesia (Persero) Gorontalo Region. The data in this study was collected through a questionnaire. The population in this study was 213 employees of PT. Telekomunikasi Indonesia (Persero) Witel Gorontalo. The sample in this study consisted of 68 respondents who were taken through probability sampling using the Slovin formula. The data in this study were analyzed using multiple linear regression tests assisted by the SPSS 22 application. Based on simultaneous tests on the variables, work-life balance and leadership style affected work motivation. Work motivation influenced 38,8% of the result, while other unexamined variables influenced 61,2%.

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