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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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Strategi Retensi Karyawan Generasi Z pada Kafe Jagawalungan di Majalengka: Perspektif Manajemen Sumber Daya Manusia Maharani, Ganing Indria
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/kfe8fe54

Abstract

This study analyzes employee retention strategies for Generation Z at Jagawalungan Café in Majalengka from a Human Resource Management (HRM) perspective. Using a qualitative case study approach, the research identifies strategies such as flexible work arrangements, a family-oriented organizational culture, career development opportunities, digitalization, and participative communication as effective responses to Gen Z retention challenges in the MSME sector. The findings emphasize the importance of a contextual HRM approach that is adaptive to the characteristics of the younger generation and contribute to strengthening retention strategies based on personalization, technology, and sustainable development. This research fills a gap in existing literature on Gen Z retention practices in local MSMEs and provides recommendations for enhancing HRM strategies aligned with generational preferences.
Penerapan Good Governance dan Pengendalian Internal dalam Meningkatkan Kinerja Pengelolaan Keuangan di Polrestabes Palembang Tania; Fitriasuri
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/cmm0vg93

Abstract

The implementation of the concept of Good Governance and a systematic internal control framework is expected to improve the performance of financial management in the Palembang Police environment. Although various provisions and guidelines on Good Governance and SPIP have been available, findings in the field still found various obstacles related to consistency of implementation, transparency of information, accountability, synergy between units, and optimal use of information technology. "These obstacles can reduce the effectiveness of management and increase the possibility of deviations. This study uses a survey methodology with 54 respondents, with data collection through questionnaires and evaluation using multiple linear regression to assess the impact of each variable. The results of this study aim to refine the theoretical framework and practical applications, so that they can enrich academic literature and provide policy suggestions in order to improve financial governance in the Palembang Police environment. Improving human resource competence, internalizing the ideals of integrity, and establishing a consistent supervisory framework are essential to realizing a professional, transparent, and responsible police institution in the future.
Pengaruh Brand Image, Kualitas Produk dan Harga Terhadap Kepuasan Pelanggan Billy Bakery Sorong Cabelita sentiwa konjol
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/ssvvzg66

Abstract

           This study aims to analyze the influence of brand image, product quality, and price on customer satisfaction at Billy Bakery in Sorong City. A quantitative approach was used with an explanatory method. Data were collected using questionnaires distributed to 100 respondents who are customers of Billy Bakery, and analyzed using multiple linear regression. The results show that brand image, product quality, and price each have a positive and significant effect on customer satisfaction. Simultaneously, these three variables also have a significant influence, with a coefficient of determination (R²) of 0.910, indicating that 91% of the variation in customer satisfaction can be explained by the three independent variables. Among them, product quality was found to be the most dominant factor affecting customer satisfaction. These findings provide important implications for Billy Bakery’s marketing strategies to enhance customer satisfaction and loyalty through strengthening brand image, improving product quality, and setting prices aligned with perceived customer value.
Peran Strategis Investasi Domestik dan Asing dalam Pengembangan Ekonomi Daerah di Kalimantan Barat Puryanti, Dewi
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: 10.56672/8ptqrp05

Abstract

This study aims to analyze the difference in contribution between foreign investment and domestic investment to economic growth in West Kalimantan during the period 2011-2023. The method used is a quantitative approach using secondary data from BKPM and BPS. The analysis was conducted through descriptive statistics and non-parametric Wilcoxon Signed Ranks Test and Mann-Whitney U Test because the normality test results showed the data was not normally distributed. The results show that domestic investment realization is significantly higher than foreign investment, both in terms of value and number of projects. The Wilcoxon test results produce a significance value of 0.001, while the Mann-Whitney test shows a significant difference in the number of projects with a significance value of 0.000. The conclusion of this study is that domestic investment plays a more dominant role in supporting regional economic growth than foreign investment. This finding indicates the need for a more progressive and adaptive policy strategy to increase the attractiveness of foreign investment through the provision of incentives, infrastructure improvements, and synergy of central and regional policies.
Analisis Perbandingan Penerapan Sukuk Mudharabah dalam Sistem Keuangan Syariah Indonesia dan Qatar Rahma, Maulida; Sabrina, Tri Wina; Lubis, Dian Zahra Syahfitri; Batubara, Maryam
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/sprneg40

Abstract

This study aims to analyze the implementation of the mudharabah sukuk contract in Indonesia and Qatar as a Sharia-compliant financing instrument based on partnership principles. Mudharabah is a form of cooperation between the capital provider (shahibul maal) and the entrepreneur (mudharib), in which profits are shared according to a pre-agreed ratio and without any guarantee of fixed returns. This research uses a qualitative descriptive method with a literature review approach, examining academic sources, fatwas from the Indonesian Ulema Council (DSN-MUI), and practical applications in Islamic financial institutions in both countries. The findings reveal that in Indonesia, mudharabah sukuk is legally recognized through DSN-MUI Fatwa No. 41/DSN-MUI/IV/2004 and has been implemented in the form of corporate sukuk. However, its development remains limited due to market preference for fixed-return instruments like ijarah sukuk, low Sharia financial literacy, and the unpreparedness of project structures. In contrast, in Qatar, mudharabah sukuk has evolved more significantly with strong support from established Islamic financial institutions such as Qatar Finance House, active involvement of internal Sharia supervisory boards, and a high level of business transparency, making the structure more compliant with Islamic principles and attractive to risk-conscious investors. These findings highlight the importance of strengthening regulatory oversight and market education to ensure that mudharabah contracts can be applied optimally and in full accordance with their intended values of justice and risk-sharing.  
Pengaruh Brand Image dan Product Quality Terhadap Customer Loyalty yang Dimediasi Customer Satisfaction pada Pakaian Muslim Zahra, Haura Az; Abadi, Feryyal
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/hp53wx14

Abstract

The development of the Muslim fashion industry in Indonesia is increasingly important, as the majority of the population is Muslim and the awareness of wearing fashionable sharia clothes increases. This increase in demand encourages business actors like Elzatta to maintain product quality and brand image to increase customer satisfaction and loyalty. This study aims to examine the influence of brand image and product quality on customer satisfaction, as well as its impact on customer loyalty on Elzatta consumers in Jakarta. The study used a quantitative approach with SEM-PLS. Data was collected from 110 respondents through an online questionnaire. The results show that brand image and product quality have a positive effect on customer satisfaction. Furthermore, customer satisfaction is a mediating variable in the relationship between these two variables to customer loyalty. However, brand image does not have a direct effect on loyalty because consumer expectations are not met. The R² value of 0.63 for customer loyalty and 0.623 for customer satisfaction indicates that the model belongs to the moderate category. An SRMR value of 0.085 indicates a fairly decent model, although an NFI of 0.716 indicates that the model is fit. This research provides important implications for Elzatta's management to continue to maintain quality, innovation, and service to strengthen customer loyalty.
Pengaruh Religiositas, Altruisme dan Literasi Zakat Terhadap Keputusan Membayar Zakat dengan Kesadaran Sebagai Variabel Intervening Santoso, Irvan Widi; Nurohman, Dede; Aswad, Muhammad
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: 10.56672/802r5r82

Abstract

Indonesia, with its predominantly Muslim population, holds substantial potential for zakat as a source of social financing, estimated at IDR 327 trillion. However, actual zakat collection remains low, reaching only about 4.3% of this potential. Despite increasing collection trends—even during the pandemic—public reluctance to channel zakat through official institutions persists. This study investigates the influence of religiosity, altruism, and zakat literacy on zakat payment decisions, with awareness as a mediating variable. Employing a quantitative approach, primary data were collected from 344 employees of KPP Pratama in the former Kediri Residency area using probability sampling. Path analysis was conducted with SmartPLS 4. The findings reveal that religiosity, altruism, and zakat literacy significantly and positively affect zakat payment decisions, both directly and indirectly through awareness. Among these, altruism exhibited the weakest influence, indicating the need for greater attention from policymakers and zakat institutions. These results underscore the importance of integrating ethical and religious values to support sustainable economic development.
Analisis Persepsi Akuntansi Terhadap Implementasi Standar Akuntansi Keuangan di Perusahaan Konveksi Amalia, Nisa
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/wcy89577

Abstract

This research is to investigate, using a case study at Wakid Konveksi, the accounting view of the application of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in a convection firm. This research explores in-depth the experiences and knowledge of business actors on the application of accounting standards by means of a qualitative methodology including observation techniques, in-depth interviews, and documentation studies. The research included owners and financial staff members directly involved in the financial reporting process. The findings of the research show that while management understands the need of using SAK EMKM in improving transparency and the quality of financial reporting, the implementation has not been most ideal. The primary challenges discovered include poor knowledge of SAK, few accounting experts, and little help and training. Given the situation of microbusiness, certain elements of SAK are also seen as overly complex and challenging to use. Other results show that, with enough training, digital technology might be a solution helping SAK to be implemented. This research underlines how much the effectiveness of using SAK depends on the opinions of internal preparedness, business players, and sufficient outside support.
Pengaruh Persepsi Manfaat dan Persepsi Risiko Terhadap Keputusan Pembelian Tiket Pesawat Menggunakan Paylater oleh Generasi Z Rivaldo Adam Gustiarto; Adipura Danang Maulana
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/ecatjk38

Abstract

Using the Generation Z Paylater feature in the Special Region of Yogyakarta, this study investigates the influence of perceived benefits and perceived risks on airplane ticket purchase decisions. The rapid growth of digital technology and e-commerce, especially in technology-based financial services (financial technology), is driving consumer behavior to become more practical, including buying airline tickets. Young people, especially Gen Z, are starting to use paylater, which allows customers to pay as they buy and pay at a later date. The research method used is a quantitative method with a survey method through distributing questionnaires to 100 respondents who are Generation Z students who live or study in the Special Region of Yogyakarta. The sampling technique used purposive sampling. The data obtained were analyzed using validity, reliability, classical assumptions, multiple linear regression, and hypothesis testing (t test and F test) with the help of SPSS software. The results showed that perceived benefits have a positive and significant effect on the decision to purchase airplane tickets using Paylater. Perceptions of risk also show a positive and significant influence, although in some indicators such as psychological and social risks, the influence is less dominant than financial and performance risks. Simultaneously, the two independent variables, namely perceived benefits and perceived risks, have a significant effect on purchasing decisions. The coefficient of determination (R²) of 0.520 indicates that 52% of the variation in purchasing decisions can be explained by these two variables, while the rest is influenced by other factors outside the research model.
Pengaruh ESG Disclosure, Struktur Modal, dan Kebijakan Dividen Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi Frederika Novena Josevine; Susi Dwi Mulyani
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/d4x9f033

Abstract

This study was conducted to examine the influence of ESG disclosure, capital structure, and dividend policy on firm value with profitability as a moderating variable. The data used are panel data from 60 basic material sector companies listed on the IDX in 2022 to 2024, with 139 observations after outlier obtained using purposive sampling techniques and using Eviews 12 in data processing. The results of the study using a random effect model provide empirical evidence related to ESG disclosure has a positive effect on company value, capital structure has no effect on company value, dividend policy has no effect on company value, profitability is unable to strengthen the positive effect of ESG disclosure on company value, profitability is unable to strengthen the positive effect of capital structure on company value, and profitability is able to strengthen the positive effect of dividend policy on company value.

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