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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 Penerapan Akuntansi Berdasarkan SAK ETAP: Studi Kasus pada Koperasi Karyawan PT. Chandra Asri Petrochemical Tbk Pratiwi, Annissa
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/zdgeww45

Abstract

This study aims to analyze the presentation and preparation of the financial statements PT. Chandra Asri Petrochemical Tbk, Cooperative in accordance with the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP). This study uses a qualitative method with a descriptive analysis approach, primary data collection techniques through observation, interviews, and documentation, and secondary data techniques through information sources on the structure, history, and financial statements of the Employee Cooperative of PT. Chandra Asri Petrochemical Tbk. The results of this study indicate that the Financial Statements of the Employee Cooperative of PT. Chandra Asri Petrochemical Tbk are in accordance with the applicable SAK ETAP.  
Total Quality Management Pengaruhnya Terhadap Kinerja Keuangan Rumah Sakit di RSU ‘Aisyiyah Ponorogo Nurdiyanti, Eva; Riduwan; Asakdiyah, Salamatun
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/bdsx5d40

Abstract

This study aims to examine the impact of Total Quality Management (TQM) implementation on the financial performance of RSU 'Aisyiyah Ponorogo, focusing on seven key dimensions: managerial leadership, data-driven decision-making, process management, continuous improvement, employee involvement, supplier relationships, and customer focus. TQM is regarded as a strategic approach to enhance organizational effectiveness and efficiency by engaging all institutional elements in continuous improvement efforts. The research employs a quantitative approach using a survey method. Data were collected through a closed-ended questionnaire based on a Likert scale, distributed to 105 respondents—employees of RSU 'Aisyiyah Ponorogo who have worked for a minimum of three years and have been involved in TQM implementation. Data analysis was conducted using validity and reliability tests, as well as multiple linear regression analysis with SPSS version 25. The results indicate that, individually, all independent variables have a positive and significant effect on financial performance. Simultaneously, the implementation of TQM significantly contributes to enhancing operational efficiency, reducing waste, and strengthening the hospital’s competitiveness by improving customer satisfaction and fostering effective collaboration with suppliers. The roles of managerial leadership and data-driven decision-making are found to be crucial in steering cost-efficiency and strategic optimization. Moreover, active employee engagement and continuous improvement initiatives directly support the financial stability and growth of the hospital. This study concludes that integrated TQM implementation not only improves service quality but also strengthens the hospital’s financial performance in a sustainable manner. The findings provide theoretical contributions to the development of quality management in the healthcare sector and practical implications for hospital policymakers in designing strategies to enhance financial performance.
Analisis Kesesuaian Prinsip Syariah dalam Praktik Utang-Piutang Berbasis Fintech: Studi Kasus Pengguna Aplikasi Akulaku Salam, Abdus
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/jv529451

Abstract

This study critically examines the compliance of fintech-based debt-credit practices, specifically within the Akulaku application, with Islamic Sharia principles. It addresses the rapid growth of online lending in Indonesia and the increasing need for Sharia-compliant financial solutions among the Muslim population. Employing a qualitative descriptive methodology, the research analyzes Akulaku's operational mechanisms, product offerings (Akulaku Paylater, KTA Asetku, Dana Cicil), and terms and conditions against the foundational concepts of qardh (loan) and riba (interest/usury) in Islamic law, drawing upon relevant DSN-MUI fatwas. Findings consistently indicate that while Akulaku offers convenience and quick access to funds, its imposition of additional charges on principal loans and late payment penalties constitutes riba qardh and riba jahiliyah, rendering these practices non-compliant with Sharia principles, particularly DSN-MUI Fatwa No. 117/II/2018. The study highlights the negative implications for users, who often face burdensome repayments and psychological stress. It concludes that despite its modern facade, Akulaku's current debt-credit model requires significant reform to align with Islamic economic principles, offering crucial insights for users, developers, and regulators in the burgeoning Islamic fintech sector.  
Penerapan Pembukuan Digital Melalui Aplikasi Buku Warung Pada Pelaku UMKM Abror, Tsalis 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/bt82g402

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a very important role for a country, because MSMEs are influential in various economic activities. With the increasing involvement of labor in MSMEs it will help reduce the number of unemployed in this country. The  main problem for MSMEs to date is regarding financial management. Financial management is the key to the success of MSMEsor even failure. The purpose of this devotion was to determine the knowledge of MSME actors regarding bookkeeping and the application of digital bookkeeping through the Buku Warung application in MSMEs. Some of the methods applied include observation, interviews, and conducting literature studies on the importance of recording financial management at the Kantin Adhyaksa and Warung Bang Jago. The implementation was carried out from May 15 to 30, 2025 in Baru Village, Baolan District, Tolitoli Regency, Central Sulawesi. The results of the application of the Buku Warung Application can help bookkeeping financial statements of MSMEs efficiently and make it possible to see business profits accurately compared to the use of manual methods. In addition, the utilization of an android-based financial information system allows users and business owners to report finances in a simple and sustainable manner, as well as increasing users understanding of simple bookkeeping and financial reporting using the Buku Warung application and encouraging user interest in implementing bookkeeping with the Buku Warung application. This service is very useful for the owners of  the Kantin Adhyaksa and Warung Bang Jago business because they  can utilize bookkeeping  using the Buku Warung Application to record  their financial statements more easily.  
Strategi Perencanaan Kurikulum Efektif Untuk Peningkatan Mutu Pendidikan Aulia, Ratu Safira; Nurlaeli, Acep; Ma'sum, Sya'roni
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: 10.56672/4jmv7d61

Abstract

Curriculum management is a crucial process in the education system, aiming to guide curriculum development and implementation to ensure effectiveness, efficiency, and alignment with students’ needs and contemporary demands. The core functions of curriculum management include planning, organizing, implementing, and supervising, which are integrated to achieve optimal educational goals. The curriculum not only focuses on delivering subject matter but also plays a vital role in shaping students’ character, skills, and competencies, especially in the face of global challenges. Successful curriculum management requires collaboration among educational components, such as school principals, teachers, and policymakers, to ensure implementation aligns with institutional goals. Structured evaluation and continuous supervision are essential to keep the curriculum relevant and responsive to social, technological, and labor market changes. With proper management, curriculum planning can become a strategic instrument for improving the quality of education at various school levels.
Penerapan Manajemen Jalan Nafas pada Pasien Asma Bronkhial di Ruangan IGD RSUD Labuang Baji Makassar Rezky Nur Inayah; Akbar Asfar; Wan Sulastri Emin
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/tsj4q248

Abstract

The condition Leiomyoma of the uterus, also known as uterine myoma or uterine fibroid, is a benign tumor of the uterus and represents the most common type of case.The aim of this scientific paper is to understand the application of airway management in patients with bronchial asthma in the Emergency Room (ER) of Labuang Baji Regional General Hospital, Makassar.This scientific paper employs observational methods regarding airway management procedures, specifically effective coughing exercises, and uses a descriptive approach based on case studies and the nursing process.In this scientific paper, it was found that after assessment and the provision of nursing interventions over a period of 2 hours (1x2 hours), bronchial asthma was managed effectively as reflected in the results of the scientific paper and the nursing care provided.It can be concluded that the nursing diagnosis for the patient with bronchial asthma involved effective coughing exercises conducted in the ER of Labuang Baji Regional General Hospital, Makassar. The nursing care actions provided were in accordance with the interventions outlined in the 3S book (SDKI, SLKI, SIKI).
Peran Customer Mindfulness dan Perceived Service Quality Terhadap Customer Purchase Intention Laurencia, Steffy; Abdurrahman, Abdurrahman
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: 10.56672/49ke2s03

Abstract

In the current digital era, the younger generation increasingly relies on digital services in meeting their daily transporation needs, one of which through online vechicle booking applications such as Grab. This study aims to analyze the effect of mindfulness and perceived service quality on customer’s purchase intention, by considering the mediating role of perceived usefulness and perceived ease of use. This study used purposive sampling method by involving 150 respondents who live in Jakarta and are active users of Grab application Data was collected through an online survey and analyzed using PLS-SEM software assistance. The results showed that mindfulness has a positive effect on perceived usefulness and perceived ease of use. Furthermore, perceived usefulness and perceived ease of use are also proven to have a possitive effect on customer’s purchase intention. Meanwhile, perceived service quality does not have a significant effect on perceived usefulness and customer’s purchase intention. In addition, mindfulness also indirectly affects customer’s purchase intention through perceived usefulness and perceived ease of use as a mediating variables. These findings emphasize that customer mindfulness of a digital service features and benefits plays a key role in improving customer’s purchase intention. Practically, ride-hailing companies are advised to simplify application features and educate users to be more aware of service benefits, in order to strengthen consumer engagement and loyalty.
Penerapan Strategi IMC Melalui Instagram @herstory.co.id dalam Meningkatkan Brand Awareness sebagai Media Online Perempuan Zahrina, Filzah; Wijaya, Abung Supama
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/fd8jyh68

Abstract

Social media has become a vital tool in building brand awareness in the digital era, particularly through visual platforms such as Instagram. This study aims to analyze the application of Integrated Marketing Communication (IMC) strategies by Herstory an Indonesian online media outlet focusing on women's empowerment, in enhancing brand awareness through its Instagram account @herstory.coid. A descriptive qualitative method was employed utilizing data collection techniques such as content observation, in-depth interviews with the media team, and analysis of secondary data. The findings reveal that Herstory consistently implements various IMC elements such as digital advertising (Instagram Ads), public relations, direct marketing (direct messages), and sales promotions (giveaways and brand collaborations) to strengthen its visibility and emotional connection with a female audience. These strategies have proven effective in building brand image and increasing audience engagement, although improvements are still needed in terms of consistency and diversification of communication channels. This study provides valuable insights for other online media in designing integrated and relevant marketing communication strategies in the digital age.  
Peran Customer Mindfulness dan Perceived Service Quality Terhadap Customer Purchase Intention Laurencia, Steffy; Abdurrahman
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 3 (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/qw42p228

Abstract

In the current digital era, the younger generation increasingly relies on digital services in meeting their daily transporation needs, one of which through online vechicle booking applications such as Grab. This study aims to analyze the effect of mindfulness and perceived service quality on customer’s purchase intention, by considering the mediating role of perceived usefulness and perceived ease of use. This study used purposive sampling method by involving 150 respondents who live in Jakarta and are active users of Grab application Data was collected through an online survey and analyzed using PLS-SEM software assistance. The results showed that mindfulness has a positive effect on perceived usefulness and perceived ease of use. Furthermore, perceived usefulness and perceived ease of use are also proven to have a possitive effect on customer’s purchase intention. Meanwhile, perceived service quality does not have a significant effect on perceived usefulness and customer’s purchase intention. In addition, mindfulness also indirectly affects customer’s purchase intention through perceived usefulness and perceived ease of use as a mediating variables. These findings emphasize that customer mindfulness of a digital service features and benefits plays a key role in improving customer’s purchase intention. Practically, ride-hailing companies are advised to simplify application features and educate users to be more aware of service benefits, in order to strengthen consumer engagement and loyalty.  
Analisis Proses Rekrutmen dan Seleksi Terhadap Kinerja Karyawan pada PT PLN (PERSERO) Yulia, Nurafni Putri
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 3 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/3rcb1p37

Abstract

This study aims to analyze the recruitment and selection process on employee performance at PT PLN (Persero), one of the largest food and beverage companies in Indonesia. The main focus of the study is to identify the stages of recruitment and selection implemented and evaluate their effectiveness in supporting the fulfillment of competent workforce needs. The method of writing this scientific article is qualitative using the SLR (Systematic Literature Review) approach, namely a literature review study of Human Resource Management through the stages of collecting 15 articles according to the topic, reading and taking notes, and selecting articles according to research objectives, managing research materials and concluding the results. The results of the study indicate that PT PLN (Persero) implements an open and competitive recruitment system, through online media and collaboration with educational institutions. The selection process consists of several stages, starting from administrative screening to in-depth interviews and psychological tests. Although the process is systematic, there are still several obstacles, such as time constraints in mass selection and incompatibility between applicants' backgrounds and available positions. This study suggests that PT PLN (Persero) continue to develop a competency-based selection system and utilize digital technology more optimally to increase process efficiency.

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