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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 367 Documents
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Analisis Kinerja Sumber Daya Manusia dan Dampaknya pada Kinerja Keuangan PT. Perkebunan Nusantara IV Regional I Medan Siregar, Rizky Ananda Dafitra; Sudiarti, Sri; 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: 10.56672/2a636g17

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dampak kinerja sumber daya manusia (SDM) terhadap kinerja keuangan di PT Perkebunan Nusantara IV Regional I Medan. Dengan latar belakang pentingnya SDM dalam meningkatkan produktivitas dan efisiensi operasional, penelitian ini berfokus pada hubungan antara kinerja SDM dan hasil keuangan perusahaan, serta upaya-upaya yang diterapkan untuk mengoptimalkan kinerja SDM demi mencapai kinerja keuangan yang lebih baik, Metode yang digunakan dalam penelitian ini adalah analisis deskriptif dengan pendekatan kualitatif. Data dikumpulkan melalui wawancara mendalam dengan staf perusahaan dan analisis dokumen terkait kinerja SDM dan keuangan. Penelitian ini mengidentifikasi indikator-indikator utama seperti produktivitas, efisiensi operasional, dan retensi karyawan, serta mengevaluasi upaya-upaya yang dilakukan perusahaan dalam meningkatkan kinerja SDM. Hasil penelitian menunjukkan bahwa kinerja SDM di PT Perkebunan Nusantara IV Regional I Medan sudah cukup optimal, namun masih terdapat beberapa karyawan yang kurang efektif. Kinerja karyawan yang baik berdampak positif terhadap produktivitas dan pendapatan perusahaan, yang pada gilirannya mempengaruhi kinerja keuangan secara signifikan. Upaya-upaya yang dilakukan perusahaan, seperti pelatihan, penerapan sistem manajemen kinerja, dan peningkatan kesejahteraan, terbukti berkontribusi pada perbaikan kinerja keuangan.  
Pengendalian Kualitas Produk Cacat Paving DC 06 N dengan Menggunakan Metode Six Sigma di PT. Duta Beton Mandiri Purwosari Imamah, Nahdiyahainul; Pusakaningwati, Ayik
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (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/fb7maj91

Abstract

Duta Beton Mandiri Purwosari who produces Paving in Purwosari. This company is located in Sawur Village. The initial stage before production must be to prepare the raw materials. One of the raw materials in this process is sand. The sand in this company is experiencing a problem, namely excess raw materials resulting in waste. This MRP method is one of the methods used to reduce both costs and stock. MRP is defined as "A system that creates a production process schedule that is targeted at the raw material data required to produce the company's final product. Lot Size is information regarding the order quantity, order schedule, and the lot sizing technique used. This information is then used by MRP to determine the order quantity. The results of the calculations that have been carried out are: quantity of raw materials = 4000 pcs, raw material costs = Rp. 12,000,000. The results of the MRP method with the Lot for Lot technique are changes in the quantity of raw materials ( cartons) and costs thereby reducing waste, so that the results of the MRP method using the Lot For Lot technique are the number of raw materials = 512 pcs, raw material costs = Rp. 1,536,000. The application of MRP using the lot for lot technique has been proven to be able to increase efficiency, reduce costs and the amount of raw materials ordered so that PT's production process is effective. Duta Beton Mandiri Purwosari can be improved.
Implementasi Strategi Digital Marketing dalam Meningkatkan Room Occupancy pada Midtown Hotels Indonesia Surabaya Putri, Nabhila Maharani Cahaya; Dwiridotjahjono, Jojok
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/0pr9gx51

Abstract

This paper examines the implementation of digital marketing strategies to enhance room occupancy at Midtown Hotels Indonesia Surabaya. Digital marketing, utilizing online platforms such as websites, social media, email, and search engines, has become an essential element in contemporary marketing approaches. This study focuses on how Midtown Hotels Indonesia Surabaya employs various digital marketing techniques to increase room occupancy rates. Data was gathered through surveys, interviews, and analysis of digital marketing campaigns implemented by the hotel. The research employs a participatory approach, involving active engagement with the hotel's marketing team to gather insights and develop strategies. The results indicate a positive impact of digital marketing strategies on room occupancy, demonstrating that effective use of these strategies can lead to significant improvements in occupancy rates. The study concludes that Midtown Hotels Indonesia Surabaya can achieve better room occupancy and overall financial performance by strategically leveraging digital marketing tools.
Analisis Persediaan Bahan Baku Paving Block Dengan Metode Material Requiement Planning (MRP) di PT. Duta Beton Mandiri Indayani, Heni Ifa; Rosyidi, Hafizh
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (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/vy46g920

Abstract

Inventory is one of the factors that can determine the size of the company's profits. The inventory in question is raw material inventory. In determining the size and optimal amount of raw material inventory, calculation steps are needed that the company must know. So that inventory does not pile up, the company must know the optimal amount of inventory the company must have, of course it is closely related to the amount of raw material purchases needed. PT. Duta Beton Mandiri is a part of the Duta Group which focuses on the field of ready-mix concrete production. The products produced by PT. These Mandiri Concrete Ambassadors include paving, castine, stone milling uditch, precast, bishop's hat, brick, and ready mix. The main raw materials are sand, cement, gravel and paint. To determine the optimal amount of raw material inventory, the research method used is a descriptive method, with data collection techniques, interviews, literature studies, simple observation and observation. Then, calculations are carried out using the lot sizing method to determine the order quantity, order frequency and total inventory costs. It is known that the inventory needed each period is in optimal quantity. From the results of the calculation analysis using the EOQ Lot Sizing Technique, the resulting total cost is 46.91% smaller than the previous total cost, namely Rp. 113,400,000. With these results, the company has found a more optimal amount of inventory with minimal total costs.
Pengaruh Resiko Kredit Dan Kebijakan Deviden Terhadap Return On Assets Pada Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Intan, Amelisa Nurul; Suherman, Acep; Himawan, Irfan Sophan
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (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/rf0rsz90

Abstract

This study aims to explain and examine the effect of Credit Risk on Return on Assets (ROA) in banking companies listed on the Indonesia Stock Exchange in 2020-2022, to examine the effect of Dividend Policy on Return on Assets (ROA) in banking companies listed on the Indonesia Stock Exchange in 2020-2022, to examine the interaction between Credit Risk and Dividend Policy in influencing Return on Assets (ROA) in banking companies listed on the Indonesia Stock Exchange in 2020-2022. The research method used in this research is descriptive and associative research with a quantitative approach. The location of this research is in banking sector companies listed on the Indonesia Stock Exchange (IDX) by analyzing financial statements using quantitative methods. The data used are financial reports from the official IDX website for 2020-2022. The population used in this study are companies in the banking sector listed on the IDX in 2020-2022. The sample in this study was 36 financial statement data for the period 2020-2022. The data collection technique in this research is literature study and documentation. In this study, the data analysis technique used was the classic assumption test and hypothesis testing using SPSS software. The results showed that there is a positive and significant influence between credit risk on return on assets, there is no influence between dividend policy on return on assets, and there is a positive and significant influence between credit risk and dividend policy on return on assets.
Pengaruh Kualitas Pelayanan Pajak, Pemahaman Peraturan Pajak Serta Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Mirawati; Nurmilah, Risma
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/7qhn5b27

Abstract

This study explores the influence of tax service quality, understanding of tax regulations, and tax sanctions on motor vehicle taxpayer compliance in Sukabumi City. The problem phenomenon identified is the low level of motor vehicle taxpayer compliance, which has a negative impact on local tax revenue. The purpose of this study is to measure the extent to which the three variables affect taxpayer compliance. The research method used is a quantitative approach with data collection techniques in the form of questionnaires distributed to 100 respondents. Data analysis was performed using multiple linear regression. The results showed that the quality of tax services did not have a significant effect on taxpayer compliance. In contrast, understanding tax regulations and tax sanctions has a positive and significant effect on taxpayer compliance. Thus, increasing taxpayers' understanding of tax regulations and the application of effective sanctions can increase motor vehicle taxpayer compliance in Sukabumi City.
Analisis Kualitas TNDE dan Inovasi Layanan Terhadap Kinerja Karyawan PT Angkasa Pura I Bali Putri, Putu Noviana; Artatanaya, I Gusti Lanang Suta; Muderana, I Ketut
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (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/s3ktps59

Abstract

This research is set up to explore the effects of the standard of Electronic Document Management System (EDMS) and service innovation, both individually and collectively, on employee performance. The subject group of this research includes all employees from the Airport Administration Department, Stakeholder Relations, Legal and Compliance, Airport Operation Center Head, and Airport Safety, Risk and Performance Management who use the EDMS for information storage and delivery, ensuring that information is readily accessible to external parties and organizational stakeholders as needed. The sample for this study consists of 72 respondents. The methods of data analysis applied in this study encompass Validity Testing, Reliability Testing, Classical Assumption Testing, Multiple Linear Regression Analysis, Correlation Analysis, the Coefficient of Determination Test, F Test, and t Test. The results reveal that both the quality of EDMS and service innovation significantly contribute positively to employee performance. Recommendations proposed by the researcher include evaluating the speed of EDMS document processing, periodically updating the EDMS, consistently innovating service systems, and regularly conducting training to enhance employee skills in achieving company targets and objectives.
Aktivitas Direct Marketing dalam Upaya Meningkatkan Penjualan Property Tahun 2023: Studi Kasus CV Angkasa Trimitra Makmur Awaliah, Destalifta Wimbakti; Mirza, Mochammad; Fournawati, Sri Murdilah
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/63bh1e13

Abstract

The main focus of this research is on the effectiveness of direct marketing activities in increasing property sales by 2023 at CV Angkasa Trimitra Makmur. This study uses the 7p marketing mix theory, which covers important aspects such as product, place, price, people, promotion, process, physical evidence. The data collection techniques used are interviews, observations and documentation. The results of the research show that the CV Angkasa Trimitra Makmur has not optimized its promotional activities effectively. With the implementation of this strategy, it is expected that there will be a significant boost in the company's sales, so that it can cope with the sales upsurge that occurs. Keywords : 
Peningkatan Efisiensi Administrasi Human Capital Melalui Manajemen Kebutuhan Karyawan di PLN Nusantara Power Services Sidoarjo Kamal, Favian Almer; Dwiridotjahjono, Jojok
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/8qxrc817

Abstract

This study discusses the improvement of human capital administration efficiency through employee needs management at PLN Nusantara Power Services Sidoarjo. The purpose of this internship is to provide valuable practical experience, as well as help participants develop relevant skills for future careers. The research methods used include questionnaires, employee surveys, interviews, and analysis and analysis of performance reports to understand the skills needed and potential gaps in the current workforce. The results show that the implementation of a human resources information system (HRIS) and the improvement of the recruitment and selection process have proven effective in reducing administrative burdens and increasing data accuracy. The use of HRIS has facilitated the management of employee data, payroll, and absence management, leading to higher operational efficiency. The study concludes that steps taken in employee development, performance management, and compensation and benefits policies also play an important role in improving human capital efficiency. Continuous training programs and systematic performance appraisals support employee professional growth and increase job satisfaction.
Efektivitas Penerapan Sistem dan Prosedur Akuntansi Aset Tetap pada Dinas Perdagangan dan Perindustrian Kabupaten Sukabumi Andrawan, Vikri; Kartini, Tina; Nurmilah, Risma
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (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/vvpt5q81

Abstract

This study aims to evaluate the effectiveness of the implementation of fixed asset accounting systems and procedures at the Trade and Industry Office of Sukabumi Regency. The research method used is a qualitative method with an analytical descriptive approach. Data were collected through interviews, observations, and documentation. The results showed that the implementation of fixed asset accounting systems and procedures is in accordance with applicable government accounting standards, but there are still some obstacles in its implementation such as lack of training for staff and limited resources. Based on the calculation of the effectiveness ratio using the Dean J. Champion measuring instrument, the effectiveness level reached 88%, which is included in the very effective category. The number of indicators assessed were 11 indicators of fixed asset accounting systems, with 9 indicators met, and 7 indicators of fixed asset accounting procedures, which were all met. Recommendations to improve effectiveness include providing better training for staff, increased resource allocation, and improved management and internal controls.  

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