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 332 Documents
Pengaruh Pemanfaatan Teknologi, Literasi Keuangan, Tingkat Pendidikan, dan Kompetensi SDM Terhadap Kinerja UMKM di Kabupaten Sukoharjo Rohmah, Anggit Nur; Rachman, Arif Nugroho
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: 10.56672/5sp19131

Abstract

The aim of this research is to analyze the influence of technology use, financial literacy, education level, and HR competency on the performance of MSMEs in the Sukoharjo Regency. The population in this study comprised all MSME actors in the Sukoharjo Regency. A total of 100 respondents were included in this study. This study is quantitative research. The data analysis technique used in this research uses multiple linear regression analysis. The results of the research show that the technology utilization variable partially has a positive and significant effect on the performance of MSMEs in Sukoharjo, the financial literacy variable partially has a positive and significant effect on the performance of MSMEs in Sukoharjo, the level of education partially has a positive and significant effect on the performance of MSMEs in Sukoharjo, the competency variable Human resources partially have a positive and significant effect on the performance of MSMEs in Sukoharjo, and simultaneously the variables of technology utilization, financial literacy, education level and HR competency have a positive and significant effect on the performance of MSMEs in Sukoharjo.
Optimalisasi Peran Gen Z sebagai Bonus Demografi dalam Mencapai Indonesia Emas Nusantara, Wisam Zuhdi Surya; Basri, Hasan; Rahayu, Yunie
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: 10.56672/85m8wz66

Abstract

The problem of economic development in Indonesia refers to the problem of the foundations of the national economy, the problem of education, the problem of job opportunities and the problem of the habits of generation Z. The aim of this research was to find a problem map among the four problems which form the background and solution to the problem. This research was carried out using qualitative research methods, using literature study techniques. The research results show that 1) Regarding the foundation of the national economy, Indonesia needs to strengthen the agrarian economic sector, which is the economic sector with the highest contribution to employment. 2) education issues, Indonesia needs to evaluate and improve the curriculum so that education can be achieved that educates and improves the quality of human resources in Indonesia. 3) Employment issues. There needs to be a policy in optimizing the use of agricultural land to increase employment in the primary sector, as well as providing equal opportunities for workers in other sectors. 4) Generation Z's problem is differences in ways of working, the government needs to support generation Z entrepreneurs with training and capital assistance.
Analisis Kebijakan Program Pemerintah Desa dalam Rangka Pengentasan Kemiskinan Pramesthi, Yunesia
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: 10.56672/32f8as14

Abstract

Economic development that focuses on cities causes the economic fulfillment of rural communities to tend to decline. Village development has been carried out with a good plan and focus on the real needs of the village community. The purpose of this research is to analyze the strategy and performance of the implementation of poverty alleviation programs in the Kediri Regency Community, Ringinrejo Subdistrict, Ringinrejoo Village. The results of this study indicate that village funds have a negative and significant effect on poverty levels. This means that the higher the village fund, the lower the poverty rate. Village funds have a positive and significant impact on community welfare. This means that the higher the village funds, the higher the welfare of the people in the area.  
Analisis Kualitas Produk dan Harga dalam Mempengaruhi Keputusan Pembelian Sepeda Motor Yamaha Nmax di Kota Gorontalo Fikriawan; Umar, Zainal Abidin; Asnawi, Melan Angriani
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: 10.56672/1fee7754

Abstract

This study aims to analyze the influence of product quality and price on the purchase decision of Yamaha Nmax motorcycles in Gorontalo City. Data was collected through a questionnaire that had been tested for validity and reliability. The study's population consists of 1,836 consumers who purchased Yamaha Nmax motorcycles at PT. Hasjrat Abadi Yamaha 3S Ahmad Yani Gorontalo from 2021 to 2023. A sample of 95 respondents was selected using non-probability sampling with the accidental sampling method. Data analysis was conducted using multiple linear regression. The results show that both product quality and price have a positive and significant partial influence on purchase decisions. Simultaneously, these two variables also have a significant influence. The R Square value of 0.656 indicates that 65.6% of the purchase decision is influenced by product quality and price, while the remaining 34.4% is influenced by other variables not examined in this study.
Analisis Faktor-Faktor yang Mempengaruhi Minat Wakaf Uang Generasi Milenial di Kota Bogor Delia; Possumah, Bayu Taufiq; Hilmiyah, Nurul
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 1 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/g2frb777

Abstract

This research is motivated by the low level of realization of cash waqf collection when compared to the existing potential, with the majority of the population being Muslim and the population dominated by the millennial generation of productive age of the workforce. So there needs to be a deeper analysis of public interest, especially the millennial generation in doing waqf. The problem formulations in this study are (1) Does religiosity affect the interest in waqf money of the millennial generation in the city of Bogor? (2) Does attitude affect the interest in waqf money of the millennial generation in the city of Bogor? (3) Does religiosity through attitude affect the interest in waqf money of the millennial generation in the city of Bogor? (4) Does subjective norm affect the interest in waqf money of the millennial generation in the city of Bogor? (5) Does behavioral control affect the interest in waqf money of the millennial generation in the city of Bogor? This type of research is quantitative research using survey instruments. The object of this research is the millennial generation in Bogor City. The object of this research is cash waqf interest in Bogor City. The data collection technique used a questionnaire. Data analysis techniques using Structural Equation Modeling (SEM). Based on the results of the study, it states that Religiosity has a significant and positive effect on the interest in waqf money of the millennial generation in Bogor City. The second result states that Attitude has a significant and positive effect on the interest in waqf money of the millennial generation in Bogor City. The third result states that religiosity through attitude has a significant and positive effect either directly or indirectly on the interest in millennial generation cash waqf in Bogor City. The fourth result states that subjective norms have a significant and positive effect on millennial generation cash waqf interest in Bogor City and the fifth result states that behavioral control has an insignificant effect on millennial generation cash waqf interest in Bogor City.
Penerapan Sistem Informasi Akuntansi Berbasis Teknologi pada Badan Pusat Statistik Kota Palembang Pelantri, Vivit; Aliya, Sabeli
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 1 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/j2fg1232

Abstract

This study aims to determine the application of technology-based accounting information systems. This type of research uses a quantitative descriptive approach with primary data and secondary data types. Data sources were obtained by questionnaires. This study consisted of 30 respondents through sampling techniques using convenience sampling. The results show that it is expected to provide benefits regarding the importance of applying technology-based accounting information systems in supporting more effective accounting processing.
Pengaruh Inovasi Produk dan Inovasi Layanan Terhadap Kepuasan Konsumen dalam Membentuk Loyalitas Pelanggan: Studi pada Geprek Bensu Cilegon Putri, Fadhila Riyani; Lutfi; Damarwulan, Liza Mumtazah
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 1 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/nket2793

Abstract

This study seeks to evaluate the impact of Product Innovation and Service Innovation on Consumer Satisfaction and Customer Loyalty as intervening factors. The inquiry of the used strategy is quantitative with an expressive methodology. This inquiry gathers information via questionnaires and written reflections. The population in this study consisted of persons from Cilegon City aged 17 to 35 years, with a sample of 105 respondents selected using purposive sampling. The analytical method used is Structural Equation Modelling (SEM) using the SmartPLS 4.0 analysis tool. The findings of this investigation indicate that item innovation affects consumer satisfaction, product innovation impacts customer loyalty, service innovation enhances consumer satisfaction, service innovation diminishes customer loyalty, consumer satisfaction influences customer loyalty, product innovation in conjunction with consumer satisfaction mediates customer loyalty, and service innovation alongside consumer satisfaction also mediates customer loyalty.
Meningkatkan Impulse Buying Melalui Positive Emotion: Studi pada Aky Boutique di Kabupaten Tangerang Utomo, Sae Amarani Tutuarima; Lutfi; Damarwulan, Liza Mumtazah
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 1 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/ymqwhh82

Abstract

This study aims to provide a new perspective on improving boutique sales, specifically AKY Boutique in Tangerang Regency, and to uncover factors influencing consumer behavior, particularly regarding Visual Merchandising (X1) and Price Discount (X2) on Impulse Buying (Y), with Positive Emotion (Z) as an intervening variable. The research method used is quantitative, employing an associative approach. The study population includes all residents of Tangerang Regency, while the sample consists of 117 respondents selected through Purposive Sampling, focusing on residents who have shopped at AKY Boutique. Data analysis was conducted using the Structural Equation Modelling (SEM) method with SmartPLS version 4.0 software. The research findings indicate that: (1) Visual Merchandising has an insignificant effect on Impulse Buying, (2) Price Discount also has an insignificant effect on Impulse Buying, (3) Visual Merchandising has a positive and significant effect on Positive Emotion, (4) Price Discount also has a positive and significant effect on Positive Emotion, (5) Positive Emotion has a positive and significant effect on Impulse Buying, (6) Positive Emotion mediates the effect of Visual Merchandising on Impulse Buying, and (7) Positive Emotion mediates the effect of Price Discount on Impulse Buying.
Analisis Pengaruh ROA, ROE, Dan DER Terhadap Harga Saham dalam Pengendalian Internal pada PT Sawit Sumbermas Sarana Tbk Angela, Leliana Maria; Simamora, Rebecaa Angelita; Nesya, Olivia Julia; Hidayah, Nurul Elisa; Monalisa; Putri, Miya Adinda; Sihombing, Mey Beta Risma; Najam, Manoel Loebpa Ginther; Farida; Aurelia, Eghydea Kumala; Verensia, Dhea Ananda; Sirait, Devita Sari; Bella; Safira, Ananias; Wiwie
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 1 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/ygr41057

Abstract

This study aims to investigate the impact of the Debt to Equity Ratio (DER), Return on Equity (ROE). and Return on Assets (ROA) on the stock price of PT Sawit Sinar Sumbermas Sarana between 2019 to 2023.Using a quantitative approach and secondary data from the company’s financial reports, linear regression analysis was utilized to ascertain the relationship between these attributes and stock prices. The findings show that stock prices are highly impacted by ROA, ROE, and DER. ROA has a negative relationship with stock prices, meaning that the higher the ROA, the lower the stock price, which suggests potential inefficiency in asset utilization. On the other hand, ROE and DER have a positive relationship with stock prices, reflecting strong internal management, increasing investor confidence, and driving higher stock prices.
Pengaruh Profitabilitas, Leverage, Likuiditas dan Ukuran Perusahaan Terhadap Penghindaran Pajak: pada Sub Sektor Makanan dan Minuman Cahyani, Gina Indah; Wahyudi, Ickhsanto
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 1 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/06derm37

Abstract

The purpose of this study is to analyze the effect of profitability, leverage, liquidity, and company size on tax avoidance. The data in this study used food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2020- 2023. In this study, the independent variable profitability is assessed by return on assets (ROA), leverage is calculated by debt to equity ratio (DER), liquidity is calculated by current ratio (CR), company size is measured by total assets and tax avoidance is measured by Cash ETR. The data collection method used purposive sampling then obtained 220 data from 55 companies in the food and beverage industry during the four years of the study. Secondary data used in this study were obtained from the company's official website and the Indonesia Stock Exchange. By using the multiple linear regression analysis method, based on the research that has been conducted, it shows that company size has a significant positive effect on tax avoidance, while profitability, leverage, liquidity have a significant negative effect on tax avoidance. This study is expected to provide insight for investors and other stakeholders about the impact of financial statements on tax avoidance in the food and beverage industry.