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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 Persepsi Akuntansi Terhadap Implementasi Standar Akuntansi Keuangan di Perusahaan Konveksi Amalia, Nisa
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/s3kkce52

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 Literasi Digital Terhadap Tingkat KemandirianBelajar Mahasiswa Dengan Kecerdasan Emosional Sebagai Variabel Intervening (Studi Kasus Pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Nusa Nipa) Maria Elisabeth Marliana; Wihelmina Mitan; Emilianus Eo K. Goo
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/brgjq419

Abstract

The research aimed to analyze the effect of digital literacy on the level of students’ learning independence with emotonal inttellegence as an intervening variable. This research used a quantitative method. The population consisted of 133 accounting students from Nusa Nipa University, with a sample of only 57 respondents. The type of data in this research was primary data, which was collected from quationnaires. Data were analyzed using statistical analysis model test, hypothesis test (T-test), and Sobel test with the assistance of SPSS. The result of the research indicated that (1) digital liteacy had a significant effect on the level of students’ learning independence, (2) digital literacy had a significant effect on the level of emotional intelligence, (3) level of emotional intelligence had a significant effect on the level of students’ learning independence, (4) emotional intelligence mediated the effect of digital literacy toward level of students’ learning independence.
Tantangan dan Implikasi dalam Dunia Korporasi Modern Diva Dinar Fasya
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/cqwj6298

Abstract

Globalization, business complexity, and increasing demands for transparency have placed business ethics, law, and corporate governance as strategic issues in maintaining business continuity. Major scandals such as those of Enron, Lehman Brothers, Jiwasraya, and Garuda Indonesia demonstrate that weak ethical practices and oversight mechanisms can damage reputations, undermine public trust, and threaten economic stability. This study uses a qualitative methodology based on literature studies with secondary data to examine corporate scandals, practices in Indonesia, and global challenges such as technological disruption, regulatory differences, and demands for sustainability. The results confirm that the integration of ethics, law, and governance is a crucial foundation for corporate sustainability, which is not solely profit-oriented but also social and environmental responsibility. To achieve this, companies need to strengthen internal and external oversight through independent audits, professional audit committees, whistleblowing mechanisms, and build a culture of ethics through codes of conduct, training, and leadership role models. Meanwhile, the government must enforce laws consistently and adapt to technological developments and global markets. This synergy is key to maintaining reputations, increasing competitiveness, and creating long-term value for all stakeholders.
Green Accounting dan Biaya Lingkungan: Studi Kasus pada Perusahaan Perkebunan Hanna Sejahtera Riau Steviani Jaeni Kendek Allo
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/mj1t7m48

Abstract

Green accounting is an accounting instrument that emphasizes the recording, measurement, and reporting of environmental costs as a form of corporate responsibility for sustainability. This study aims to analyze the implementation of green accounting at the Hanna Sejahtera Plantation Company in Riau. The research method used a qualitative descriptive approach, with data obtained through interviews and documentation. The results indicate that the company has not yet formally implemented green accounting because there is no specific recording of environmental costs. However, two categories of environmentally related costs were identified: replanting/heavy equipment costs, which are classified as internal failure costs, and road maintenance costs, which are considered preventative costs. The cost composition indicates that the company's expenditures are more reactive than preventative in response to environmental impacts. This finding indicates the need for a more structured green accounting system to improve the effectiveness of environmental management while supporting business sustainability.
Pengaruh Pelatihan Kerja Terhadap Produktivitas Kerja Petugas di Bandar Udara Adiatna, Aldi; Danang Maulana, Adipura
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/htjvvd04

Abstract

Job training is a key strategy in human resource management to improve employee quality and productivity, especially in the aviation sector where the work is demanding and service-oriented. Kertajati International Airport, as one of Indonesia's national strategic projects, requires professional, well-trained, and adaptable personnel—particularly in the Aviation Security (AVSEC) unit. However, studies on the effectiveness of training in improving work productivity at airports remain limited. This research uses a quantitative approach with instrument testing (validity and reliability), classical assumption tests, simple linear regression, t-test, and coefficient of determination. The independent variable is job training, while the dependent variable is the work productivity of AVSEC personnel at Kertajati Airport. Data were collected through questionnaires distributed to personnel who had undergone training. The results show that job training has a positive and significant effect on work productivity. Training improves discipline, technical skills, and work motivation. The coefficient of determination of 31.1% indicates that training contributes significantly to productivity, although other factors such as motivation and work environment also play important roles in supporting overall performance.
Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Studi Kasus: di KPP Pratama Cilegon Angga Nugraha; Febrianti, Dian; Ekkiwinatha, Novan; Arisa, Lisa; Pratiwi, Annissa; Nisa, Khairun; Romadhon, Romadhon
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/

Abstract

This study examines the effect of understanding tax regulations on taxpayer compliance at the Cilegon Primary Tax Office (KPP Pratama Cilegon). This research is motivated by the importance of improving taxpayer compliance to optimize state revenue, with the level of understanding of tax regulations identified as a key influencing factor. This study employs a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 60 registered individual taxpayers at KPP Pratama Cilegon. Data were analyzed using validity and reliability tests, classical assumption tests, simple linear regression analysis, and t-tests, processed with SPSS version 27. The results indicate that understanding tax regulations has a positive and significant effect on taxpayer compliance. The t-value was 7.710, which is greater than the t-table value of 2.001, with a significance level of 0.000 (p < 0.05). The coefficient of determination (R²) of 0.506 shows that understanding of tax regulations explains 50.6% of the variation in taxpayer compliance, while the remaining 49.4% is explained by other factors not included in this study. These findings confirm that the higher a taxpayer’s understanding of tax regulations, the higher their compliance in fulfilling tax obligations.
Kualitas Produk dan Store Atmosphere Terhadap Keputusan Pembelian dengan Mediasi Kepercayaan Konsumen pada Naashop di Denpasar I Gusti Ayu Agung Prajas Anggraini; I Gusti Ngurah Oka Ariwangsa; Ni Nyoman Sri Wisudawati; Putu Ayu Titha Paramita Pika
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (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/

Abstract

This study aims to analyze the influence of product quality and store atmosphere on purchasing decisions with consumer trust as the mediator at Naashop Denpasar. The research method used is a quantitative approach with PLS-SEM analysis of 170 respondents. The results of the study indicate that product quality has a positive and significant effect on consumer trust and purchasing decisions. Store atmosphere also has a positive and significant effect on consumer trust and purchasing decisions, although the effect is not as large as product quality. Consumer trust is proven to have a positive and significant effect on purchasing decisions. In addition, consumer trust significantly mediates the relationship between product quality and purchasing decisions, but does not mediate the relationship between store atmosphere and purchasing decisions. These results confirm that product quality is the main factor that builds trust and increases purchasing decisions at Naashop Denpasar.
Peran Metodologi Pengembangan Dakwah dalam Membina Akhlak Jamaah: Analisis pada Majelis Sholawat Nurul Musthofa Kecamatan Sumberjambe Kabupaten Jember Hamzah Agus Maulana, Muhammad Ferdi; Zuhro’ Fitriana, Ani Qotuz
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (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/

Abstract

Da’wah is a fundamental activity in Islam that serves not only as the delivery of religious messages but also as a means of community development and social transformation. In Indonesia, however, many da’wah practices remain confined to normative-textual approaches that fail to adequately address contemporary social dynamics. This research explores the role of da’wah methodology in fostering moral development among the congregation of Majelis Sholawat Nurul Musthofa, located in Sumberjambe District, Jember Regency. Employing a qualitative case study approach, the study involves interviews, observations, and documentation with the kyai, administrators, and members. Findings indicate that da’wah activities emphasize the bil-hal (exemplary) approach, direct mentoring, and community engagement. The kyai’s exemplary behavior and gentle communication are key factors in shaping the moral transformation of the congregation. This study concludes that da’wah methodologies grounded in personal example, compassion, and cultural adaptation are effective in strengthening the spiritual and ethical values of the jamaah.
Strategi Implementasi Prinsip Fikih dalam Lembaga Kuangan Syariah di Indonesia Ramadanti, Ayunda Sausan; Mu’is, Ahmad; Putri Nalita, Khansa
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (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/

Abstract

This study aims to explore how fiqh principles are applied in the operations of Islamic financial institutions in Indonesia. Fiqh principles, which form the basis of Islamic law, serve as guidelines for financial contracts and transactions, ensuring they comply with Islamic law and Islamic values. The qualitative method used focuses on literature review and analysis of the implementation of fiqh principles in contracts such as mudharabah, musyarakah, murabahah, and other contracts. The findings of this study indicate that the application of fiqh principles in Islamic financial institutions not only improves product halal certification and transaction transparency but also strengthens customer trust and institutional stability through Sharia-compliant risk management. Successful strategy implementation includes maintaining internal regulations, staff training, consultation with fiqh experts, and ongoing supervision to maintain operational integrity. Thus, Islamic financial institutions in Indonesia can grow sustainably and provide broad benefits to society in accordance with Sharia principles.
Pengaruh Store Atmosphere dan Promosi Terhadap Minat Beli di Bali Pet Nirvana Seminyak Kurniawan, I Made Rai Yoga; Lestari, Ni Putu Nina Eka
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (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/

Abstract

                This study aims to analyze the influence of store atmosphere and promotions on consumer purchasing interest at Bali Pet Nirvana Seminyak using quantitative methods. The population of this study is social media followers and customers at Bali Pet Nirvana Seminyak, where an accidental sampling technique was used to determine the sample size of 100 people. Later, the data from the study will be analyzed with the help of SPSS (Statistical Package for the Social Science), through the stages of research instrument testing, classical assumption testing, multiple linear regression analysis, hypothesis testing, and coefficient of determination. The results of this study show that store atmosphere and promotions can positively and significantly influence purchasing interest at Bali Pet Nirvana Seminyak, both in partial and simultaneous forms. This indicates the importance of creating a comfortable store atmosphere and effective promotional strategies in increasing purchasing interest.

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