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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 332 Documents
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Analisis Pengaruh Hexagon Fraud Model Terhadap Kecurangan Laporan Keuangan pada Perusahaan Sektor Consumer Non-Cyclicals Subindustri Makanan Olahan Periode 2019-2023 Gunawan, William; Tjandrawan, Denny Iskandar
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: 10.56672/541bgb57

Abstract

This study analyzes the influence of the Hexagon Fraud Model on financial statement fraud in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the period 2019-2023.  The study examines six key factors in the model: financial pressure (proxied by company financial stability), perpetrator ability (measured through director turnover), collusion (reflected through company culture), opportunity (measured through the effectiveness of internal control), rationalization (proxied through external auditor turnover), and ego (as a latent variable not directly proxied).  This research is motivated by the inconsistency of previous empirical findings regarding the influence of each of these factors on financial statement fraud.  Some studies show a positive and significant correlation between financial pressure and fraud, while others find no such relationship.  Similarly, the influence of other factors such as monitoring, auditor and director turnover, also shows diverse results. Using a quantitative approach, this study empirically tests the influence of the six factors of the Hexagon Fraud Model on financial statement fraud.  Secondary data in the form of company financial statements and data related to good corporate governance will be collected and analyzed using regression analysis.  The research results are expected to provide significant empirical contributions to understanding the determinants of financial statement fraud in Indonesia, particularly in the Consumer Non-Cyclicals sector.  These findings are expected to have practical implications for regulators, investors, and company management in efforts to prevent and early detect financial statement fraud.  Furthermore, this study seeks to fill the knowledge gap and provide a more comprehensive understanding of the complexities of the factors that contribute to financial statement fraud.
Pengaruh Pertumbuhan Ekonomi dan Indeks Pembangunan Terhadap Kemisikinan di Provinsi Sumatera Utara Aprilia, Silvi; Suheri; Sembiring, Vika Haryani Br; Tanjung, Shauma Putri Alifiyah; Ramadani, Rika; Nasution, Nabila
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/gwb2kf31

Abstract

This study aims to analyze the effect of economic growth and development index on poverty level in the provinc of North Sumatera. The data used in this study are secondary data obtained from the Central Statistics Agency (CSA). The analysis method used in this study is Vector Autoregression (VAR) to identify the relationship between independent variables, namely economic growth and development index on poverty levels. The results of the study indicate that economic growth has a significant negative effect on poverty, whilw the development index has a significant positive effect on poverty. This study concludes that the combination of economic growth and development index can be an effective strategy to reduce poverty rates. Therefore, the government and lawmakers are expected to prioritize development that is oriented towards community welfare.
Pengaruh Ukuran Perusahaan, Kebijakan Dividen, Likuiditas, dan Profitabilitas Terhadap Nilai Perusahaan Suryani, Futuh Tri; 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: 10.56672/64zb3h03

Abstract

This study aims to analyze the impact of company size, dividend policy, liquidity, and profitability on firm value in the healthcare sector in Indonesia from 2020 to 2023. The study examines five variables: company size, dividend policy, liquidity, and profitability as independent variables, with firm value as the dependent variable. Using secondary data from financial statements and annual reports of 34 healthcare companies listed on the stock exchange between 2020 and 2023, a sample of 10 companies meeting the criteria was selected. The research employs a quantitative method and panel data regression analysis using SPSS. The results indicate that, simultaneously, company size, dividend policy, liquidity, and profitability influence firm value. However, liquidity and profitability individually have a significant impact on firm value, while company size and dividend policy do not have a significant effect. This study is expected to provide valuable information for investors and investment decisions and suggests further research to explore additional independent variables that may affect firm value.
Implementasi Manajemen Sumber Daya Manusia pada Divisi Human Capital Management PT Sinergi Gula Nusantara Arialma, Aisyah; Aminah, Siti
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 2 (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/jyg9r939

Abstract

Human resource management (HRM) is a crucial element in supporting organizational success. This study aims to analyze the implementation of HRM in the Human Capital Management Division of PT Sinergi Gula Nusantara. The research focuses on planning, development, and performance evaluation of employees to enhance organizational effectiveness. The research method employed is descriptive qualitative, using interviews, observations, and documentation for data collection. The findings indicate that the HRM implementation in this company aligns with standard practices, although challenges remain in optimizing employee training and development. This study provides recommendations to improve HRM strategies to sustainably achieve the company’s goals.
Kontribusi Usahatani Cengkeh Terhadap Pendapatan Rumah Tangga Di Desa Saibuah Kecamatan Posigadan Kabupaten Bolaang Mongondow Selatan Thaib, Moh Syarif Abd; Mopangga, Herwin; Abdul, Irawati
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 2 (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/g0qpcd76

Abstract

The purpose of this study was to determine, (1) how much income from clove farming to the income of farmer households in saibuah village, posigadan district, south bolaang mongondow regency, (2) how much contribution clove farming to the income of farmer households in saibuah village, posigadan district, south bolaang mongondow regency. This research was conducted from july to september. The type of research used is a survey research type, where samples are taken from one population to be asked for the required data. The results of the study showed (1) clove farming income to household income of Rp. 11,384,386, (2) the contribution of clove farming to household income of farmers in Saibuah Village, Posigadan District, South Bolaang Mongondow Regency of 79.21% obtained from the comparison between the average total income of clove farming of Rp. 11,384,386 minus the average income of farmer households of Rp. 14,371,890 and multiplied by 100%, from the contribution value above it is stated that the contribution of clove farming to household income of farmers in Saibuah Village, Posigadan District, South Bolaang Mongondow Regency provides a very large contribution or >50%. this is because the average value of clove farming income is higher than the average value outside the agricultural sector and outside clove farming.
Peran Fasilitator Pendamping Terhadap Pengembangan Usaha Nasabah Prasejahtera BTPN Syariah Musyafa, Sidiq; Munfadil, Suhud; Latif, Elok Ainur
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 2 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/4y5e2a78

Abstract

The Certified Independent Internship and Study Program (MSIB) is part of the Merdeka Belajar Kampus Merdeka (MBKM) policy by the Ministry of Education, Culture, Research, and Technology (Kemendikbudristek). PT. Bank BTPN Syariah TBK is one of the partners of the MSIB Batch 3 program. Bank BTPN Syariah provides an intermediary as a facilitator to support customers in achieving their expected goals. The role of the assistant here is to help customers maximize sales. BTPN Syariah customers as ultra-micro actors who receive facilities in the form of assistants so that they can help them develop their businesses. The assistant facilitators provided by Bank BTPN Syariah aim to support the empowerment activities of BTPN Syariah customers, especially women/mothers from productive underprivileged communities or micro entrepreneurs, who have the capacity and skills along with customer skills in running their businesses, so that they can develop further and open wider market access, both offline and online.
Pentingnya Standar Operasional Prosedur (SOP) dalam Proses Pembuatan Kabel Rafli, Muhammad
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 2 (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/x5vx3s71

Abstract

In an increasingly competitive and dynamic business era, companies are faced with ever-increasing pressure to achieve success. To achieve this goal, operational efficiency, effectiveness and consistency are key. Standard Operating Procedures (SOP) exist as an important instrument in guiding companies towards achieving this. SOPs are written guidelines that detail the steps and procedures that employees must follow in carrying out their daily duties. Implementing good SOPs helps companies ensure that every step taken by employees complies with established standards, reduces the possibility of errors, and improves the quality of the end result. However, awareness of the importance of SOPs is still not widespread among companies, and many have difficulty implementing them effectively. SOPs have a crucial role in improving operational efficiency, reducing the risk of errors, and ensuring compliance with regulations and industry standards. By providing clear guidance to employees, SOPs help in minimizing confusion, speeding up work flow and increasing productivity. Apart from that, SOPs are very important to help maintain the quality of the product being made, because if in the production process the operator does not work according to the SOP the resulting cable product will most likely not be up to par because of the SOP, we have to look at the thickness of the cable insulation and the materials u
Administrasi Kredit dalam Mendukung Proses Pencairan Kredit Guna Bhakti (KGB) di Bank BJB KCP Jember Fauzinudin, Muhammad; As’ad, Muhammad Fudholi Hamidul; Uzamah, Ainun Nurul; Mahardika, Ferdi Maulana
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 2 (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/zt35h349

Abstract

In an increasingly competitive and dynamic business era, companies are faced with ever-increasing pressure to achieve success. To achieve this goal, operational efficiency, effectiveness and consistency are key. Standard Operating Procedures (SOP) exist as an important instrument in guiding companies towards achieving this. SOPs are written guidelines that detail the steps and procedures that employees must follow in carrying out their daily duties. Implementing good SOPs helps companies ensure that every step taken by employees complies with established standards, reduces the possibility of errors, and improves the quality of the end result. However, awareness of the importance of SOPs is still not widespread among companies, and many have difficulty implementing them effectively. SOPs have a crucial role in improving operational efficiency, reducing the risk of errors, and ensuring compliance with regulations and industry standards. By providing clear guidance to employees, SOPs help in minimizing confusion, speeding up work flow and increasing productivity. Apart from that, SOPs are very important to help maintain the quality of the product being made, because if in the production process the operator does not work according to the SOP the resulting cable product will most likely not be up to par because of the SOP, we have to look at the thickness of the cable insulation and the materials.
The Implementation of Blue Economy Concept in Indonesia Marine and Fisheries Governance 2017-2022 Fadhlillah, Nibras
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 2 (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/drar9770

Abstract

The significant potential of marine and fisheries resources has given rise to a new economic development concept focusing on utilizing marine and fisheries resources through effective and sustainable marine governance – also known as the Blue Economy concept. The Blue Economy Concept was introduced by Gunter Pauli in 2009, which gained further prominence and was specifically discussed at the Rio+20 Meeting in 2012. Given with the abundant marine and fisheris resources, the concept has captured the attention of Indonesian government as a means to improve its national marine and fisheries sector while supporting its national economic development. This article is expected analyze and explain Indonesian government implementation of Blue Economy concept, particulalry on the governance of Indonesian marine and fisheries sector from 2017 – 2022. It is also expected to deliver a better understanding of policies and strategies undertaken by Indonesia government in comprehending the potential implication and the long-term sustainability of this new economic development concept. This article used a qualitative research method with desk/library research and qualitative interviewing as the data collection method. By critically examining Indonesia government response and implementation of the Blue Economy concept, the article aims to provide insight and recommendations of the potential areas for the improvement to ensure the responsible and sustainavle utilization of Indonesia marine and fisheries resources.
Pengaruh Source Credibility, Trust, Parasocial Interacrion, dan Physical Attractiveness Terhadap Purchase Intention Konsumen Gen Z Anugraini, Ajeng Devita; Amalia, Lia
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 2 (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/y7rfw792

Abstract

Generation Z is increasingly influenced by social media when making purchasing decisions, particularly by influencers on platforms like Instagram. This study aims to analyze the impact of source credibility, trust, parasocial interaction, and physical attractiveness of influencer Tasya Farasya on the purchase intention of Generation Z consumers. The study employed a purposive sampling method involving 150 respondents aged 18 years and above. Data were collected through an online survey and analyzed using PLS-SEM with the assistance of SPLS 4 software. The results showed that source credibility, parasocial interaction, and physical attractiveness positively influence purchase intention, while trust does not have significant impact. These findings emphasize that the credibility and visual appeal of influencers play a critical role in driving the purchase decisions of Generation Z consumers. Form a practical perspective, companies are advised to collaborate with influencers who are credible and visually appealing to enhance the effectiveness of marketing campaigns.  

Page 27 of 34 | Total Record : 332

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