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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
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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
Perencanaan Persediaan Bahan Baku Palet Kayu Menggunakan Material Requirement Planning (MRP): Studi Kasus PT Bumi Mandiri Resources TBK. Abstrak Lilis Ayu Fatinia; Ahmad Haris Hasanuddin Slamet
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/sp7ng433

Abstract

                PT Bumi Mandiri Resources is a manufacturing company engaged in producing wooden pallets with a make-to-order production system or production after an order is received. Wooden pallets are transport aids processed from solid wood materials to facilitate logistics operations. The demand for wooden pallets in Indonesia is influenced by the level of manufacturing activity and export-import conditions that cause fluctuations in demand for pallets that are not fixed. PT BMR faces challenges in raw material inventory because it still uses conventional and unsystematic methods. This study aims to design a more efficient raw material inventory planning for one year using the Single Exponential Smoothing (SES) forecasting method and the Material Requirement Planning (MRP) planning method. The MRP method calculation will be carried out using the Economic Order Quantity (EOQ) and Lot for Lot (LFL) techniques to compare the results of the best raw material planning design. The calculation results show that the SES method with the parameter α (0.09) provides the lowest error rate. This indicates that the MRP method calculation using the EOQ technique provides higher efficiency with cost savings in one year period of 49.54% compared to the LFL technique.
Pengaruh Pergantian Auditor, Reputasi Kap, dan Komite Audit Terhadap Audit Delay Riska Damayanti; Kwinlores Sinambela
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/cp58zz44

Abstract

This study aims to analyze the effect of Auditor Change, Public Accounting Firm Reputation, and Audit Committee on Audit Delay. The independent variables in this study are Auditor Change, measured by a dummy variable, Auditor Firm Reputation, measured by a dummy variable, and Audit Committee, measured by the number of Audit Committee members within a company. The dependent variable in this study is audit delay, measured by a dummy variable. This is a quantitative study using secondary data. The population in this study were manufacturing companies in the machinery industry listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Purposive sampling was used, resulting in a sample of 31 companies. The analysis technique used Logistic Regression Analysis. This study employed descriptive statistical data analysis. The results of this study indicate that Auditor Change has no effect on Audit Delay, Public Accounting Firm Reputation does, and Audit Committee has no significant effect on Audit Delay.
Pengaruh Kinerja Keuangan Terhadap Harga Saham Melalui Price To Book Value Sebagai Variabel Mediasi pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Tahun 2024 Khudori, Firmansyah; Herawati, Aty
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: 10.56672/5gx80g62

Abstract

This study aims to analyze the effect of financial ratios, including Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Earning per Share (EPS), on stock prices with Price to Book Value (PBV) as an intervening variable. The research sample consists of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2024 period.The analytical method employed is Path Analysis using SPSS software. The results reveal that CR has no effect on PBV or stock prices, suggesting that liquidity is not a major consideration for investors. DER positively affects PBV but has a direct negative effect on stock prices, while indirectly influencing them positively through PBV. ROA positively affects PBV but has a direct negative effect on stock prices and a positive effect through PBV. EPS negatively affects PBV butdirectly has a positive effect on stock prices and a negative effect through PBV. TATO negativelyaffects both PBV and stock prices, both directly and indirectly. Furthermore, PBV significantly and positively affects stock prices, confirming its role as a key mediating variable.This study emphasizes that PBV serves as a strong indicator in mediating the relationship between financial performance and stock prices. The results are expected to provide valuable insights for investors in making investment decisions and for companies in evaluating their financial strategies.
Pengaruh Literasi Keuangan, Persepsi Kemudahan Penggunaan Dan Risiko Terhadap Minat Menggunakan E-Wallet Masyarakat Palembang Barkiah Syafitri; Andrian Noviardy
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/wnxb4937

Abstract

This study aims to examine the influence of financial literacy, perceived ease of use, and perceived risk on the interest in using e-wallets among the people of Palembang. With the rapid growth of digital financial technology, e-wallet usage has become increasingly popular. However, factors such as users' financial knowledge, the simplicity of technology, and concerns about potential risks may affect their intention to adopt this payment method. The research employed a quantitative approach by distributing questionnaires to a sample of Palembang residents. Data were analyzed using statistical methods to determine the relationship between these variables and e-wallet usage interest. The results indicate that financial literacy and perceived ease of use have a positive and significant effect on the interest in using e-wallets, while perceived risk has a negative impact. The findings highlight the importance of increasing financial education and improving user-friendly features to encourage wider adoption of e-wallets in Palembang.
Implementasi Strategi Digital dan Rebranding Produk Handmade Lokal: Studi Kasus Transformasi Raitalexander Raita Syaumi Emira Rachman
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: 10.56672/9a2zev35

Abstract

Indonesia’s handmade fashion industry holds significant potential for growth but continues to face challenges in building a premium image and competing in global markets. Digital transformation and rebranding have emerged as strategic solutions to enhance the competitiveness of local handmade products. This study aims to analyze the implementation of digital strategies and rebranding in Raitalexander, a handmade brand from Bandung striving to establish itself as a premium brand. The research employed a case study with a descriptive approach, involving observations of digital channels (Instagram, website, e-commerce) and strategic analysis using the SOSTAC Framework and 7P Marketing Mix. The findings reveal that the implementation of a new visual identity, culturally rooted storytelling, omnichannel distribution, and influencer collaboration successfully increased digital engagement, achieving over 3.9 million views within three months and a 12.8% rise in profile visits. The discussion highlights that brand identity consistency, structured digital planning, and market education on premium value are key factors behind this success. In conclusion, integrated digital strategies and rebranding can strengthen the brand equity of local handmade products, enhance their appeal to urban consumers, and open opportunities for international market penetration. These findings provide practical insights for other creative businesses seeking sustainable transformation.
Pengaruh Service Quality dan Social Media Marketing pada Customer Engagement dan Purchase Intention Sitanggang, Esti Natasya
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/x2t08v15

Abstract

This study aims to analyze the effects of Service Quality and Social Media Marketing on Customer Engagement and purchase intention among K-pop fans in Jakarta who have never purchased K-pop merchandise. This study employs a quantitative approach with a non-probability sampling method, specifically purposive sampling, involving 155 samples collected by distributing questionnaires via Google Forms. Furthermore, respondents' responses were analyzed using Structural Equation Model (SEM) analysis on Partial Least Square . The results showed that service quality and social media marketing have a positive effect on customer engagement. Customer engagement has a positive effect on purchase intention. However, service quality does not have a significant impact on purchase intention because good and consistent online service does not necessarily increase fans' desire to buy products. Finally, social media marketing also has a direct positive influence on purchase intention. The managerial implications underscore the importance of a social media marketing strategy that is engaging, interactive, and fan-friendly in driving engagement and purchase intent. Good technical service needs to be complemented with an emotional approach to be more effective. Visual content such as product teasers, product unboxing videos, or idol posts can strengthen fan engagement. Regular evaluation of content performance and building consistent emotional connections are key to increasing purchase intention amid ever-changing popular culture.
Pengaruh Lingkungan Kerja dan Stres Kerja terhadap Disiplin Kerja pada Komite Nasional Ekonomi dan Keuangan Syariah Widianto, Bimo Satrio; Soegeng, Irwin Sukrisno; Yulianto, Andri Rizko
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: 10.56672/7mqqy527

Abstract

This study aims to analyze the influence of work environment and work stress on employee work discipline at the National Committee for Islamic Economics and Finance (KNEKS). Work Environment and Work Stress have an important role in work discipline. The method used is quantitative with a statistical approach. Data were collected by distributing questionnaires to 45 respondents. Data analysis used multiple linear regression tests with the help of SPSS 27 software. The results of this study are (1) the work environment has a positive but not significant influence on work discipline based on the results of the T test because the Sig value is 0.051 > 0.05 and the calculated t value is 2.011 > t table 1.682, so it can be concluded that Ho1 is accepted and Ha1 is rejected (2) Work stress has a positive and significant influence on employee performance based on the results of the T test because the Sig value is 0.000 < 0.05 and the calculated t value is 5.019 > 1.682, so it can be concluded that Ho2 is rejected Ha2 is accepted, (3) The work environment and work stress together have a positive and significant influence on work discipline.
Gambaran Peran Kewirausahaan dalam Meningkatkan Perekonomian Masyarakat Rizqia, Yusri Nela; Fernando, Fernando; Saputra, Hansen; Prasetyoning Tyas, Ari Anggarani Winadi
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: 10.56672/3e5syy98

Abstract

Entrepreneurship plays a crucial role in improving societal welfare, particularly in developing countries like Indonesia, which continues to face economic challenges such as unemployment, poverty, social inequality, and low productivity. Through entrepreneurship, individuals are encouraged to be creative, innovative, and willing to take risks, enabling them to create new jobs and reduce unemployment rates. The roles of entrepreneurship include stimulating economic growth, increasing state revenue through taxation, fostering social change, creating diverse business opportunities, reducing economic disparities, enhancing productivity, and strengthening national economic development. Entrepreneurs also integrate production factors such as capital, skills, labor, and natural resources to generate greater economic value. Therefore, fostering entrepreneurship is essential as a sustainable economic development strategy to achieve better welfare for Indonesian society.
Potret Perkembangan Kewirausahaan di Kalangan Generasi Muda Anshori, Hasan; Mufasir Ulum, Kamil Shefta; Citrananda, Octavia; Prasetyoning Tyas, Ari Anggarani Winandi
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/rqtn0j07

Abstract

Youth entrepreneurship has gained increasing attention in Indonesia’s economic development, particularly in the era of digitalization and globalization. This article aims to provide an overview of the development of entrepreneurship among young people by examining its trends, opportunities, driving factors, challenges, and contributions to the national economy. The study employs a literature review of academic sources, official reports, and recent data on youth entrepreneurship and the creative economy sector. Findings indicate that the advancement of digital technology, social media, and startup ecosystems has fostered the emergence of new business innovations that are not only profit-oriented but also emphasize social values and sustainability. Key driving factors include family support, government initiatives, and inspiration from successful young entrepreneurs. Nevertheless, several obstacles remain, such as limited access to capital, lack of managerial experience, underdeveloped entrepreneurial skills, and insufficient regulatory support. Despite these challenges, young people play a strategic role in strengthening Indonesia’s creative economy sector, creating jobs, enhancing local value, and promoting sustainability principles. With appropriate policies and a more inclusive entrepreneurial ecosystem, youth have the potential to become the main drivers of the nation’s economic growth.
Strategi Kewirausahaan Berbasis Akuntansi untuk Meningkatkan Profitabilitas Usaha  Kecil Pranandha Ika Aprilia; Gita Purnama Sari; Liinaa Nurfatin Shafiyyah; Ari Anggraini Winadi Prasetyoning Tyas
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/k7850n33

Abstract

In the era of globalization and increasingly fierce business competition, small businesses play a crucial role in driving economic growth, creating jobs, and improving public welfare. However, many small businesses face challenges in financial management due to simple record-keeping systems that do not comply with accounting standards. This article discusses the importance of accounting-based entrepreneurial strategies as a solution to increase small business profitability. Through the implementation of sound accounting, businesses can manage their finances in a more structured manner, monitor cash flow, determine competitive selling prices, and increase access to financing. This strategy also improves operational efficiency, transparency, and accountability, thereby strengthening competitiveness in the marketplace. Therefore, implementing accounting-based entrepreneurial strategies is a strategic step towards achieving the sustainability and growth of small businesses.