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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 367 Documents
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Analisis Kinerja Keuangan Perusahaan Umum Daerah (PERUMDA) Air minum di Provinsi Sumatera Utara fadila, Rifka; Sari, Anggun; Regina, Regina; husna, nur; 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 aims to analyze the influence of the Operational Ratio, Cash Ratio, Collection Effectiveness, and Solvency on the Return on Equity (ROE) of Regional Water Supply Companies (PERUMDA Air Minum) in North Sumatra Province. The research employed a quantitative approach using multiple linear regression analysis via SPSS software. Data were obtained from audited financial statements of PERUMDA Air Minum companies. The results show that all independent variables simultaneously have a significant effect on ROE, with an F-value of 7.830 and a significance level of < 0.001. Partially, the Operational Ratio has a significant negative effect, while Collection Effectiveness has a significant positive effect on ROE. The Cash Ratio was found to be insignificant. The coefficient of determination (R²) of 0.380 indicates that 38% of ROE variation is explained by the independent variables. After removing outliers through the boxplot test, the regression model satisfied classical assumption tests and showed normally distributed data. This research contributes empirical evidence emphasizing the importance of operational efficiency and collection performance in improving the financial outcomes of regional enterprises. The findings provide valuable insights for management in developing effective financial strategies while ensuring sustainable public service.
Optimalisasi Kinerja Keuangan Melalui Analisis Rasio pada Organisasi Nirlaba: Studi Kasus Yayasan Hati Gembira IndonesiaOptimalisasi Kinerja Keuangan Melalui Analisis Rasio pada Organisasi Nirlaba: Studi Kasus Yayasan Hati Gembira Indonesia Aprilia, Alya; Moh. Bintang Hidayah; Renal Pradisti; Rifka Fadila; Erwinsyah; Nina Yusnita Yamin; Rudi Usman
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 optimization of financial performance of non-profit organizations through ratio analysis, using a case study of Yayasan Hati Gembira Indonesia. The data collection technique used secondary data in the form of the foundation's financial reports for the period 2021 to 2023. The data analysis technique in this study used a quantitative descriptive method with calculations of the Working Capital Ratio, Current Ratio, and BOPPO Ratio (Operating Expenses to Operating Income). The results show that the Working Capital Ratio in 2021 was 48.35%, indicating strong liquidity, then decreased in 2022 to 23.1%, and declined again in 2023 to 21.45%, indicating that the foundation's ability to meet short-term obligations was decreasing. The Current Ratio followed a similar pattern, namely 48.35 in 2021, falling to 23.10 in 2022, and 21.45 in 2023. The BOPPO ratio shows the most efficient performance in 2021 at 90%, where income is greater than expenses, while in 2022 it jumped to 108.91%, indicating less efficiency (expenses exceed income), and in 2023 it was 102.43%, showing that the recovery of efficiency has not been fully realized.
Pengaruh Capital Intensity dan Sales Growth terhadap Agresivitas Pajak dengan Profitabilitas sebagai Moderasi: Studi pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia tahun 2021-2024 Putu Nadya Somatariska; I.G.A Desy Arlita; Putu Sri Arta Jaya Kusuma; I Gusti Agung Ayu Pramita Indraswari
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

Tax aggressiveness refers to corporate actions aimed at engineering earnings and reducing tax burdens through aggressive tax avoidance practices, either legally or illegally. This study examines the effect of capital intensity and sales growth on tax aggressiveness with profitability as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during 2021-2024. This research employs a quantitative method using secondary data in the form of corporate financial statements. The sampling technique utilized is purposive sampling, resulting in a sample of 29 companies with 116 observations. The data analysis technique employed is Moderated Regression Analysis (MRA). Based on the analysis conducted, the results indicate that capital intensity and sales growth have a significant negative effect on tax aggressiveness. Profitability strengthens the effect of capital intensity and sales growth on tax aggressiveness.
Pengaruh Kinerja Keuangan dan Struktur Modal Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi: Studi pada Perusahaan Manufaktur Sub Sektor Food and Beverage di BEI Periode 2021-2024 Ni Kadek Pande Febriyanti; I.G.A Desy Arlita; Ketut Tanti Kustina; Putu Pande R. Aprilyani Dewi
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 examine and determine the effect of financial performance and capital structure on firm value with firm size as a moderating variable. The independent variable of financial performance in this study is measured by Return on Assets (ROA), while capital structure is measured by Debt to Equity Ratio (DER). The dependent variable of firm value is measured by Price to Book Value (PBV), and the moderating variable of firm size is measured by the Natural Logarithm (Ln) of Total Assets. This research employs a quantitative approach with purposive sampling method using secondary data based on predetermined criteria. A total of 256 observations were obtained from 19 food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The data analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that financial performance and capital structure have a significant positive effect on firm value. Firm size is able to moderate the effect of financial performance on firm value, while firm size is unable to moderate the effect of capital structure on firm value.
Pengaruh Inklus Keuangan, Fintech Payment Gateway dan Money Attitude Terhadap Pengelolaan Keuangan Pada Generasi Z Di Kota Denpasar Lusi Arianti, Ni Komang; Arlita, G.A. Desy; Jaya Kusuma, Putu Sri Arta; Ayu Pramita Indraswari, I Gusti Agung
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 objectives of this study were: 1) to determine the effect of financial inclusion on financial management among Generation Z in Denpasar. 2) to determine the effect of fintech payment gateways on financial management among Generation Z in Denpasar. 3) to determine the effect of money attitudes on financial management among Generation Z in Denpasar. This study used three independent variables: financial inclusion, fintech payment gateways, and money attitudes, with one dependent variable: financial management. This study was conducted in Denpasar. Data collection used a questionnaire. The sample size was 100 respondents, comprising Generation Z in Denpasar, using a saturated sampling method. The data obtained were then processed and analyzed using multiple linear regression analysis.The data analysis found that: 1) financial inclusion has a positive and significant effect on financial management among Generation Z in Denpasar. 2) fintech payment gateways have a positive and significant effect on financial management among Generation Z in Denpasar. 3) money attitudes have a positive and significant effect on financial management among Generation Z in Denpasar.
peran brand awareness sebagai mediasi pemasaran digital dan customer review terhadap keputusan pembelian di nesh navya Ni Kadek Denda Clarisa Faradita; I Gusti Ngurah Oka Ariwangsa; Nilna Muna; 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 empirically test and analyze the strategic role of Brand Awareness as a mediating variable in influencing the relationship between Digital Marketing and Customer Reviews on Purchasing Decisions among Nesh Navya consumers. This study uses a quantitative approach with a survey method, where data is collected from respondents through a structured questionnaire and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) through SmartPLS software. The results show that Digital Marketing and Customer Reviews have a significant positive influence on the formation of Brand Awareness, and Brand Awareness is also proven to be significant in driving Purchasing Decisions. Crucial findings confirm that Brand Awareness plays an effective partial mediation role; the combined effect of Digital Marketing and Customer Reviews on Purchasing Decisions becomes substantially stronger through the strengthening of Brand Awareness. Therefore, it is concluded that Brand Awareness at Nesh Navya is not only the result of marketing activities, but is a critical bridge that integrates digital initiatives and the credibility of consumer reviews into real transaction decisions, so the company is advised to continue prioritizing investment in strategies that strengthen brand visibility and awareness on an ongoing basis.
Pengaruh Rekrutmen, Pelatihan, dan Pengembangan Karir Terhadap Kepuasan Kerja Karyawan di Iwaka Mart Pemogan Sentosa, William; Elly Sutrisni , Ketut
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 recruitment, training, and career development partially and simultaneously on employee job satisfaction. The sample in this study were 33 active employees at 4 Iwaka Mart Pemogan outlets. 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 recruitment had a positive and significant effect on employee job satisfaction, training had a positive and significant effect on employee job satisfaction, and career development had a positive and significant effect on consumer impulsive buying. Suggestions that can be given by researchers are that companies are advised to create a clearer career structure, including promotion criteria, performance appraisal systems, and awards for high-achieving employees. Companies need to develop training programs that focus on improving employees' technical and soft skills, as well as expanding the variety of learning methods, such as on-the-job training, coaching, and mentoring.
Peran Kepemimpinan Kepala Sekolah dan Kompetensi Kewirausahaan Guru dalam Mewujudkan Kesiapan Peserta Didik Menghadapi Dunia Usaha Indri Utami, Novariani; Sabandi, Muhamamd; Susi, Susi
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 rapid development of the global economy and the dynamics of the business world in the digital era require educational institutions to prepare students not only with academic knowledge but also with entrepreneurial readiness. This study aims to analyze the role of school leadership and teachers’ entrepreneurial competence in fostering students’ readiness to face the business and entrepreneurial world. A comprehensive literature-based approach supported by empirical findings from recent studies was employed to examine how entrepreneurial or edupreneurial leadership of school principals and teachers’ entrepreneurial competencies contribute to effective entrepreneurship education. The findings indicate that school principals with entrepreneurial leadership play a strategic role in creating an innovative learning ecosystem through policy direction, resource allocation, and collaboration with industry and local businesses. Meanwhile, teachers’ entrepreneurial competence, covering practical business skills, project-based learning design, and entrepreneurial mindset development, directly influences students’ self-efficacy, creativity, and entrepreneurial orientation. The synergy between visionary school leadership and competent teachers strengthens the implementation of experiential learning models such as Teaching Factory and project-based entrepreneurship learning, which significantly enhance students’ readiness for real-world business challenges. However, several challenges remain, including unequal resources, limited teacher training, and insufficient industry partnerships, which hinder optimal implementation in some schools. This study concludes that strengthening school leadership capacity and teachers’ entrepreneurial competence in an integrated and contextual manner is essential for improving students’ entrepreneurial readiness. The results provide important implications for educational policy and school management in developing sustainable entrepreneurship education programs that prepare graduates to become adaptive, innovative, and independent economic actors.
Pengembangan Industri Halal: Rantai Nilai, Sertifikasi, dan Strategi Menjadi Pusat Halal Dunia Aziz, Abdul; Husenudin, Abdul; Zahratunnisa, Azkia; Khoerunnisa, Asya; Alya Taufiq, Haura; Putriana, Amin
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 halal industry has evolved into a strategic economic sector that extends beyond religious considerations to encompass competitiveness, consumer trust, and global value chain integration. Indonesia, as the country with the largest Muslim population, holds significant potential to become a global halal hub. However, this potential is still constrained by several challenges, particularly in strengthening the halal value chain and ensuring the effective implementation of halal certification, especially among regional micro, small, and medium enterprises (MSMEs). This study aims to analyze the role of the halal value chain and halal certification in supporting the development of the halal industry in Indonesia, with a specific focus on the Bogor region as a representative MSME halal food cluster. The research adopts a qualitative descriptive approach through a comprehensive literature review of academic books and reputable national and international journal articles, including Scopus-indexed publications, published up to 2025. The findings indicate that an integrated halal value chain, supported by credible halal certification and adequate halal logistics systems, plays a crucial role in enhancing the competitiveness of the halal industry. Nevertheless, a gap remains between national policy frameworks and their implementation at the regional level, particularly in terms of halal standard awareness, technological readiness, and stakeholder collaboration. This study contributes conceptually to the halal industry literature and provides practical implications for strengthening halal industry ecosystems at both regional and national levels.
Audit Kinerja sebagai Instrumen Peningkatan Akuntabilitas Publik di Sektor Pemerintahan Faizal, Dyan; Prasetya Nugrahanti, Trinandari
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

Performance audit is one of the supervisory instruments that plays a strategic role in promoting improved public accountability in the government sector. Along with the increasing public demand for transparency, effectiveness, and efficiency in governance, performance audit has become increasingly relevant as an evaluation tool for the implementation of public programs and policies. Unlike financial audits, which focus on the fairness of financial statements, performance audits emphasize the assessment of effectiveness, efficiency, and economy (value for money) in the management of public resources. This article aims to comprehensively examine the role of performance audits as an instrument for enhancing public accountability in the government sector through a literature review approach. The research method employed is a library study by analyzing national and international scientific journals, reference books, laws and regulations, as well as relevant reports from audit institutions. The results of the review indicate that performance audits significantly contribute to improving transparency, accountability, decision-making quality, and continuous improvement in public sector governance. In addition, performance audits function as a means of evaluating public policies and strengthening public trust in the government. This article is expected to provide a conceptual contribution to the development of performance audit practices and the enhancement of public accountability in the government sector.

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