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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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Bias Perilaku dalam Pengambilan Keputusan Keuangan UMKM: Studi Kasus Pendanaan Jangka Panjang Atwaajus Payaman Andonosari Kec. Tutur Kab. Pasuruan Ach. Sadili Ridho; Ainur Rohmadiah Sherina Puteri; Ditta Noviana Putri; Muhammad Sofiyan Hadi; Nurul Izzahtul Islamiah
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: 10.56672/6pa4pm77

Abstract

This study examines the influence of behavioral biases on long-term financing decisions in the ATWAJUUS PAYAMAN MSME, located in Desa Andonosari, Tutur District, Pasuruan. Primary data were collected through semi-structured interviews with the business founders, field observations, and operational documentation since 2015. A thematic analysis was conducted to identify decision-making patterns driven by psychological factors such as risk aversion, loss aversion, status quo bias, and herding behavior. The results indicate that the owners consistently rely on internal capital to avoid the psychological burden of interest and installments, reduce production volume when input prices surge, and maintain manual processes despite available automation options to empower local labor. The introduction of new product variants is also influenced by observing successful peers, even without formal market analysis. Limited financial literacy delays the adoption of digital financing, but positive responsiveness emerges following education and guidance. These findings underscore the need for training programs and access to low-interest micro-loans to support production capacity building and product innovation in rural MSMEs.
Pengaruh Perencanaan Pajak dan Penghindaran Pajak terhadap Nilai Perusahaan yang dimoderasi oleh ESG Anissa Della Ananda Putri Suhendro; Deni Darmawati
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/ggs8ep05

Abstract

The Indonesian tax system continues to evolve to improve efficiency and taxpayer compliance. The primary objective of this study is to analyze the effect of tax planning and tax avoidance on firm value and to examine the role of ESG as a moderating variable, thus yielding a more comprehensive understanding of tax management within the framework of sustainability and corporate governance. The study uses a quantitative research design to examine the relationship between tax planning and tax avoidance as independent variables, firm value as the dependent variable, and ESG as a moderating variable. Based on the results of the hypothesis testing, it can be concluded that tax planning has a positive effect on firm value. Tax avoidance, on the other hand, has no significant effect on firm value. Furthermore, ESG cannot moderate the effect of tax planning on firm value
Pengaruh Auditor Switching, Financial Distress, Komite Audit dan Kompleksitas Perusahaan Terhadap Audit Delay Neng Hestiana; Sofie
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/np3gnr63

Abstract

This study aims to examine the influence of auditor switching, financial distress, audit committee, and firm complexity on audit delay in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling technique, resulting in 233 observations from unbalanced panel data. The analytical method employed is panel data regression with the assistance of EViews 12 software. The analysis results show that the audit committee has a negative effect on audit delay. In addition, auditor switching and financial distress also have a negative effect on audit delay, with financial distress demonstrating a direction of influence contrary to the initial prediction. Furthermore, firm complexity does not have a significant impact on audit delay. These findings emphasize the crucial role of internal monitoring mechanisms, particularly the audit committee, in reducing audit delay. The main implication of this study is the importance of strengthening audit committee structures and reporting capacity in complex firms to maintain stakeholder trust and promote financial reporting transparency. These findings also support agency theory, which highlights the importance of oversight in mitigating information asymmetry between management and shareholders.
Pengaruh Pengungkapan Laporan Keberlanjutan, Kinerja Keuangan, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Muhammad Rakan Firdaus; Hexana Sri Lastanti
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/x0qvfg17

Abstract

This study aims to examine the effect of sustainability report disclosure, financial performance (measured by profitability and liquidity), and company size on firm value. This research uses secondary data obtained from annual reports and sustainability reports of financial and banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The sampling method used in this study is purposive sampling, with a total of 25 companies observed over a period of three years, resulting in 75 firm-year observations. The data analysis was conducted using a quantitative approach with EViews 12 software and panel data regression analysis. The results show that financial performance measured by profitability has a positive and significant effect on firm value. Company size has a negative and significant effect on firm value. Meanwhile, sustainability report disclosure and financial performance measured by liquidity do not have a significant effect on firm value.
“Pengaruh Pengungkapan Emisi Karbon, Strategi Hijau, Biaya Lingkungan Terhadap Kinerja Perusahaan” Farren Aldyaz Taris; Hasnawati
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/bhf3j588

Abstract

                This study aims to examine the effect of carbon emission disclosure, green strategy, and environmental cost on company performance. Mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023 served as the study sample. The sample was taken using a purposive sampling method, obtaining 158 companies that met the criteria. The data used in this study were obtained from annual reports and sustainability reports from the Indonesia Stock Exchange website and the company's official website. The results show that profitability has a positive effect on company performance. Leverage has a positive effect on company performance. Carbon emission disclosure has no effect on company performance. Green strategy has no effect on company performance. Environmental cost has no effect on company performance.
Pengaruh Environmental, Social, Governance (ESG) Disclosure, Green Innovation, Dan Eco-Efficiency Terhadap Nilai Perusahaan Andre Rafael; Hexana Sri Lastanti
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: 10.56672/5hvp0820

Abstract

                This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, green innovation, and eco-efficiency on firm value, with firm size as a control variable. The data used in this study are secondary data obtained from annual reports and financial statements of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The sampling technique used is purposive sampling, resulting in a total of 75 samples that met the research criteria during the observation period. The data were analyzed quantitatively using SPSS software through a panel data regression approach. The results of the study indicate that environmental disclosure has a positive effect on firm value. Social disclosure and governance disclosure have a negative effect on firm value. Meanwhile, green innovation and eco-efficiency have no significant effect on firm value. Furthermore, the control variable, firm size, has a positive effect on firm value.
Evaluasi Hambatan Safety Management System (SMS) Pada Pengendalian Lalu Lintas Udara di Perum LPPNPI Cabang Yogyakarta Dinda Sari; Rezty Fauziah Novianty
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: 10.56672/9mkkjz90

Abstract

Aviation safety is a fundamental aspect of the aviation industry that must be maintained through structured and measurable systems. One strategic approach is the implementation of a Safety Management System (SMS), as mandated by the Indonesian Ministry of Transportation Regulation No. 62 of 2017. This study aims to evaluate the barriers to SMS implementation in air traffic control operations at Perum LPPNPI Yogyakarta Branch. The research was conducted from June 2025, using a descriptive qualitative method with data collection techniques including interviews, observation, and documentation. The evaluation model used is CIPP (Context, Input, Process, Product) to identify challenges in implementation and their impact on operational safety. The findings reveal that major obstacles in SMS implementation include limited personnel understanding of safety culture, inadequate facilities and technological support, and suboptimal incident reporting systems. Additionally, resistance to change and a lack of regular training contribute to the ineffectiveness of SMS application. This study recommends enhancing human resource competencies, strengthening the safety culture, and conducting continuous evaluations to ensure that SMS is not merely an administrative requirement, but is truly integrated into daily operations to improve aviation safety in the Yogyakarta area.
Persepsi Petani Jagung pada Kinerja Penyuluh Pertanian di Desa Isimu Selatan Kecamatan Tibawa Kabupaten Gorontalo Angga Septian Fitra Harianto; Amir Halid; Yuriko Boekoesoe
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: 10.56672/3wef1364

Abstract

This study aims to determine corn farmers' perceptions of agricultural extension workers in Isimu Selatan Village, Tibawa District, Gorontalo Regency. The research employed a quantitative method, with a sample of 30 respondents determined using Slovin's formula. Data analysis was conducted using the Likert scale approach. The results show that the facility indicator had an average percentage score of 74.66%, which is included in the good category. The indicator for the meeting schedule between corn farmers and field extension workers had an average percentage score of 78.33%, also categorized as good. The indicator for media use by agricultural extension workers had an average percentage score of 90.66%, classified as very good. The indicator for the intensity of extension services had an average percentage score of 90%, also considered very good. Lastly, the indicator for the agricultural extension materials had an average percentage score of 83%, which is categorized as very good.
Pengaruh Budaya Organisasi Syariah Terhadap Kinerja Karyawan: Studi pada Yayasan Pengembangan Pendidikan Dinamika (YPPD) Cikarang Saga Cindai Alisanda; Samukri; Hasanah
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: 10.56672/220qy161

Abstract

This study aims to analyze the influence of Sharia organizational culture on employee performance within a work environment that upholds Islamic values. The Sharia organizational culture includes principles such as discipline, work motivation, and compensation based on Islamic teachings, specifically in relation to the performance of employees at the Dinamika Education Development Foundation (YPPD) Cikarang. This study employs a quantitative research approach by distributing questionnaires to employees. A saturated sampling method was used, involving all 101 employees as respondents. The data were analyzed using path analysis to examine the relationship between Sharia organizational culture and employee performance. The results of the analysis show that: (1) There is a direct positive effect of discipline on employee performance at YPPD Cikarang, (2) There is a direct positive effect of work motivation on employee performance at YPPD Cikarang, (3)There is a direct positive effect of compensation on employee performance at YPPD Cikarang. These findings indicate that elements supporting a strong organizational cultur, such as discipline, motivation, and compensation play a significant role in enhancing performance, in alignment with Sharia ethical principles within the workplace.
Pola Komunikasi Organisasi Human Resource Development dalam Meningkatkan Motivasi Kerja Karyawan Generasi Y: Studi Kasus PT Eds Manufacturing Indonesia Automotive Wire Nanda Abbrila Sastia; Aulian Khairani; Mochammad Mirza
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/r6g64612

Abstract

                This study aims to examine HR communication patterns in increasing work motivation among Generation Y employees at PT Eds Manufacturing Indonesia Automotive Wire and the obstacles HR faces in this effort. The research method used was qualitative, with data collected through observation, interviews with HR and several Generation Y employees, and documentation. Generation Y employees exhibit high absenteeism and low motivation, which impacts company productivity. Characteristics of this generation, such as the need for work-life balance and open communication, must be addressed. Despite the existence of reward and training programs, HR's role in fostering effective two-way communication remains crucial to increasing employee motivation, loyalty, and productivity.

Page 30 of 34 | Total Record : 332

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