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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
Analisis Strategi Pengembangan SDM untuk Meningkatkan Mutu Pendidikan dan Minat Calon Siswa SMAN 11 Denpasar Tika Purnama Wati, Ni Komang Gek; Irma Yunita, Putu
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

Education is a key pillar in developing quality human resources. Schools, as formal educational institutions, play a strategic role in creating a competent and virtuous future generation. However, in the era of globalization and increasingly fierce competition, schools are required to continuously improve the quality of education and their competitiveness. The issue of facilities and infrastructure is one of the critical factors influencing prospective students' interest in enrolling at SMA Negeri 11 Denpasar. An interview with the Principal, I Ketut Suwita, S.Pd., M.Pd., revealed that "the incomplete condition of laboratories, fields, and libraries, as well as the inadequate school grounds, are challenges for us in improving the quality of education at SMA Negeri 11 Denpasar." This study used two types of data to gain a comprehensive understanding. The research method used was a qualitative and quantitative approach. Based on the results of the study, the decline in prospective student interest in SMA Negeri 11 Denpasar was influenced by a combination of internal and external factors. Internally, the school is still new and therefore does not have a strong track record and brand equity. Facilities such as laboratories, projectors, and sports fields are still limited, and digital promotion strategies are not optimal. Externally, social perceptions, prestige factors, and PPDB dynamics make people tend to choose schools with established reputations.
Pengaruh Penerapan E-Billing dan E-Filing Terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Kramat Jati Vinti Farida, Wiwin; Subaki, Ahmad; Sumardi, Sumardi
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

The purpose of this research is to evaluate how the introduction of the e-filing dan e-billing systems has affected taxpayer compliance at the Kramat Jati Pratama Tax Office. This study uses quantitative techniques and explanatory research. The variables investigated are taxpayer compliance as the dependent variable, and e-filing and e-billing as the independent variables. The Kramat Jati Pratama Tax Office (KPP Pratama) in Jakarta was the subject of this study. The sample selection used accidental sampling, where data collection was carried out unintentionally. The researcher sampled taxpayers she happened to encounter at the Kramat Jati Pratama Tax Office in Jakarta in 2019. Data was collected using a questionnaire. Among the data processing and analysis methodologies employed were data quality testing, multiple linear regression analysis, accounting analysis, hypothesis testing, and classical assumption testing. Data analysis conducted with SPSS version 21. 0 resulted in the formulation of a multiple linear regression equation, expressed as Ŷ = 1. 357 + 0. 316 X1 + 0. 370 X2 + e. This model has undergone evaluations to ensure it meets the criteria for normal distribution, lacks multicollinearity, heteroscedasticity, and autocorrelation, thus being classified as the BLUE (Best Linear Unbiased Estimator) regression model. The test results indicate that the e-billing variable has a significant impact on taxpayer compliance, with a computed t value (3. 652) > t table (1. 66482) at a significance level of 0. 000 <0. 05. With a calculated t value (4. 271) >t table (1. 66482) at a significance level of 0. 000 < 0. 05, the e-filing variable has a significant impact on taxpayer compliance. The outcomes of a multiple linear regression analysis reveal that the Adjusted R2 value is 0. 471, or 47. 1%, and that the taxpayer compliance variable can be explained by the e-billing and e-filing variables, with the remaining 52. 9% (100% - 47. 1%) being attributable to other variables like e-invoice, e-nofa, and e-SPT. With a significance level of 0. 000 &lt;0. 05, the computed F (34. 271) and F (3. 95) were derived using simultaneous hypothesis testing (F-test) in the ANOVA model. As a result, we accept H3, which states that taxpayer compliance is significantly impacted by both e-filing and e-billing at the same time. Future researchers interested in doing research with the same title should examine dependent variables beyond e-billing and e-filing, as well as increase the size of their study samples, according to the aforementioned findings.
Optimalisasi Pemasaran Digital dalam Meningkatkan Penjualan UMKM Warmindo SR di Yogyakarta Rosidah, Kholifatun; Ahmad Pabulo, Azfa Mutiara
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

The community service activity through the student internship program aimed to optimize digital marketing by providing training on social media content creation for the MSME Warmindo SR in Yogyakarta. The main problem faced by the partner was the lack of understanding and skills in producing attractive and consistent social media content as a means of promotion. The implementation methods included initial observation, training on digital content creation (photos, videos, and promotional captions), and one month of mentoring in applying digital marketing strategies. The results of the activity showed an improvement in the partner’s ability to produce engaging promotional content and an increase in consumer interaction through social media. In addition, Warmindo SR’s sales turnover increased after consistently implementing digital promotions. This activity had a positive impact on enhancing the competitiveness and sustainability of MSMEs in the digital era.
Pengaruh Promosi dan Kualitas Pelayanan Terhadap Kepuasan Pelanggan Melalui Keputusan Penggunaan Jasa Travel pada PT Pacto Bali Satria Wibawa, A. A. Ngurah Adi; Sedana Putra P, Komang Widhya
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 effect of promotion and service quality on customer satisfaction, with service usage decisions as a mediating variable at PT Pacto Bali. The background of this research stems from the increasingly intense competition in the travel service industry in Bali and the importance of understanding the factors that determine customer satisfaction. The study employs a quantitative approach using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method, processed with SmartPLS version 4.0 software. The research sample consists of 120 respondents selected through purposive sampling, namely customers who have used PT Pacto Bali’s services within the past six months. The results of this study are expected to show that promotion and service quality have both direct and indirect effects on customer satisfaction through service usage decisions. The PLS-SEM approach allows the researcher to simultaneously assess relationships among variables in both the measurement model and the structural model. The findings of this research are expected to provide theoretical contributions to the development of marketing management science, particularly consumer behavior in the digital tourism industry, as well as practical implications for PT Pacto Bali in formulating digital media–based promotional strategies and enhancing service quality based on customer experience.
Pengaruh Fomo dan Affiliate Marketer Terhadap Minat Beli Konsumen di Nekko Fashion Store Ni Luh made Risnia Dewi; Komang Widhya Sedana Putra
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 research examines the influence of Fear of Missing Out (FOMO) and Affiliate Marketing on consumer purchase intention at Nekko Fashion Store. In this rapidly developing digital era, marketing strategies have shifted significantly, with FOMO and affiliate marketing emerging as prominent trends. Consumers, especially the younger generation, often feel compelled to purchase products due to the fear of missing out on viral trends, while affiliate marketing systems utilizing influencers further enhance consumer purchase intention. This study focuses on Nekko Fashion Store consumers in Denpasar Selatan, Bali, who actively shop online and are influenced by digital marketing strategies. Previous research has highlighted the impact of digital marketing and influencers on purchasing decisions, but has not specifically addressed the combined role of FOMO and affiliate marketing in shaping purchase intention within the fashion industry. Therefore, this study aims to analyze the influence of FOMO, affiliate marketing, and their interaction on consumer purchase intention at Nekko Fashion Store.
Pengaruh Cultural Branding, Employee Engagement, dan Teamwork terhadap Kinerja Karyawan: Studi Kasus: Mimpi Manis Restaurant Tegallalang Dewi, Ni Kadek Wiwik Desila Serlita; Adriati, I Gst. Ayu Wirati
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 determine the effect of cultural branding employee engagement, teamwork partially and simultaneously on employee performance. The sample in this study were 32 employees of Mimpi Manis Restaurant. Data analysis techniques used Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Determination Coefficient Test, F Test and t Test. From the results of the study, it was found that motivation had a positive and significant effect on employee performance, employee engagement had a positive and significant effect on employee performance, teamwork had a positive and significant effect on employee performance and cultural branding employee engagement and teamwork together had a significant effect on employee performance. Suggestions that can be given by researchers are Mimpi Manis Restaurant is expected to add more ornaments, carvings, and traditional decorative elements to the interior and exterior of the restaurant, make rewards to employees who are active in cultural activities and programs, create more effective coordination channels between departments, periodically provide training for employees.
Peran Literasi Keuangan dan Penggunaan Produk Perbankan terhadap Perencanaan Keuangan Rumah Tangga di Provinsi Bali Andriani , I Gusti Ayu Made Agung Mas Pratiwi
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

Households represent a core economic unit that plays a strategic role in maintaining macroeconomic stability through consumption, saving, and investment activities. Financial planning quality determines household resilience to economic uncertainty and its contribution to aggregate demand. Changes in income patterns and the expansion of the informal sector in Indonesia increase the complexity of household financial management. Inflationary pressure and rising living costs further highlight the importance of systematic financial planning, particularly in Bali Province where the economy is strongly influenced by tourism dynamics. Financial literacy serves as a foundation for households to allocate resources rationally and adopt a long-term financial perspective. Banking products function as operational tools that support efficient and measurable financial planning. This study aims to analyze the contribution of financial literacy and the utilization of banking products to household financial planning in Bali Province. The research method applies a literature review by examining academic publications, official institutional reports, and relevant references. Research findings indicate that improved financial literacy enhances budgeting capability, saving discipline, debt management, and financial risk control. Utilization of banking products such as savings accounts, credit services, and digital banking strengthens financial planning effectiveness when supported by adequate understanding. Integration of financial literacy and banking access creates a more adaptive and sustainable household financial system. Research recommendations emphasize strengthening community-based financial education, developing simple and inclusive banking products, and promoting regional policy support oriented toward improving household welfare in Bali Province.
Pengaruh Work Overload dan Role conflict Terhadap Kinerja Melalui Kepuasan Kerja Karyawan Garuda Lounge Denpasar Dinda Ferdina, Ni Made; Sedana Putra P, Komang Widhya
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 Work Overload and Role conflict on employee performance with job satisfaction as a mediating variable at the Garuda Executive Lounge Denpasar. The research is grounded in the increasing operational demands within premium service environments, which potentially generate excessive workload and unclear role expectations, thereby reducing job satisfaction and employee performance. The theoretical framework encompasses the concepts of Work Overload, Role conflict, job satisfaction, and employee performance, described through perspectives in human resource management and organizational behavior theory. This research employs a quantitative approach using a survey method with a saturated sampling technique involving 34 employees. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression and mediation testing. The results indicate that Work Overload and Role conflict have a negative and significant effect on job satisfaction, and both variables significantly influence employee performance. Job satisfaction has a positive effect on performance and functions as a mediating variable in the relationship between Work Overload and Role conflict with employee performance. These findings highlight the importance of managing workload distribution and clarifying role expectations to maintain job satisfaction and performance quality within premium service operations.
Pengelolaan Dana Desa Terhadap Pembangunan Infrastruktur dan Peningkatan Ekonomi Masyarakat di Desa Moyoketen Kecamatan Boyolangu Rohmatus Soimah, Yeny; Diniati, Bintis Ti’anatud; Fahrina, Alissa; Kirana Putri, Natasya Sasi; Asnal Muna, Tasyaa
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 determine the process of village fund management in supporting infrastructure development and improving the community's economy in Moyoketen Village, Boyolangu District, Tulungagung Regency. Village fund management has become a crucial aspect following the enactment of Law Number 6 of 2014, which requires village governments to implement the principles of transparency, accountability, efficiency, and the appropriateness of budget use to community needs. This study used qualitative methods through interviews with the Village Head and a search for related documents and literature. The results show that village fund management is carried out through the stages of planning, organizing, implementing, and monitoring. Obstacles that emerged include technical constraints on the Siskeudes application, delays in fund disbursement, differences in aspirations between neighborhood units (RTs), and weather factors. Overall, village fund management in Moyoketen Village has been running quite well, but still requires improvements in technical aspects and coordination so that village development can be implemented more effectively and sustainably.
Determinasi Kinerja Perumda AM di Bangka Belitung: Peran Roe, Solvabilitas, Ebitda, dan Motivasi Karyawan (2018–2023) Nabila, Nur; Nayla Rosa, Az-Zahra; Aziza, Aziza; Aprilia, Alya; Erwinsyah, Erwinsyah
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 analyzes the influence of Return on Equity (ROE), solvency, EBITDA, and employee motivation on the performance of the Regional Public Drinking Water Company (Perumda AM) in the Bangka Belitung Islands Province for the 2018-2023 period using a quantitative approach with secondary data from annual reports and multiple linear regression analysis. The results indicate that ROE significantly influences company performance (sig. 0.041 < 0.05), while solvency (sig. 0.619), EBITDA (sig. 0.719), and employee motivation (sig. 0.170) do not. The Adjusted R Square coefficient of determination is 0.208, explaining 20.8% of the variation in performance. This finding confirms the inconsistency of previous research and emphasizes the role of profitability in the context of regional public service companies.