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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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Tinjauan Akad Muamalah dalam Pelaksanaan Transaksi Pre-Order: Studi Kasus HIMMPRO Ekonomi Syari’ah Febi Iuqi Bogor Ansori, Moh. Asep Zakariya; Husenudin , Abdul; Fauziah, Siti; Istiana, Nurkhopipah; Maulidi, Muhamad Padlan
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 1 (2026): 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 development of technology and digital trading systems has given rise to various new forms of transactions in muamalah activities, one of which is the pre-order system. This transaction practice is widely applied in economic activities, including in student organizations. This study aims to analyze the pre-order transaction practices carried out by the Islamic Economics Student Association (HIMMPRO) of the Faculty of Economics and Business (FEBI IUQI) Bogor and review its compliance with the principles of muamalah contracts from an Islamic jurisprudence perspective. This study uses a descriptive qualitative method with a case study approach. Data collection techniques were carried out through interviews, observation, and documentation, using primary and secondary data sources. The results show that the pre-order transaction practices at HIMMPRO of Islamic Economics, FEBI IUQI Bogor, are carried out through a mechanism of ordering goods, paying a down payment (DP), the production process of goods, and settling the payment before delivery of the goods. Viewed from a muamalah jurisprudence perspective, this practice does not fulfill the provisions of the salam contract because payment is not made in full at the beginning of the contract. However, the pre-order transaction practice fulfills the pillars and requirements of the istishna contract, characterized by clear product specifications, agreed price, payment flexibility, and certainty of delivery time. Therefore, it can be concluded that the pre-order transaction practice implemented by HIMMPRO Sharia Economics FEBI IUQI Bogor is permissible (jaiz) according to sharia as long as it adheres to the principles of the istishna contract and maintains transparency and fairness in the transaction.
Pendistribusian Zakat Bagi Korban Bencana Alam di Sumatera dalam Kerangka Regulasi BAZNAS Ansori, Moh. Asep Zakariya; Husenudin, Abdul; Akmalia, Lili; Saputra, M Galih; Syalumita, Annisa
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 1 (2026): 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 distribution of zakat for disaster victims constitutes a strategic form of socio-religious intervention in addressing economic vulnerability and humanitarian crises. Sumatra, as a region with a high level of disaster risk, requires a zakat distribution mechanism that is not only responsive and timely, but also firmly grounded in regulatory policy and principles of sound zakat governance. This article aims to analyze the distribution of zakat for natural disaster victims in Sumatra within the regulatory framework of the National Zakat Board (BAZNAS), particularly referring to BAZNAS Regulation Number 3 of 2018 concerning Zakat Distribution and Utilization. This study employs a juridical-normative approach with a descriptive-analytical method through library research, examining the conformity between legal norms, policy implementation, and the effectiveness principles of zakat distribution. The findings indicate that, from a normative perspective, zakat distribution for disaster victims has obtained strong legal legitimacy, both through the classification of eligible beneficiaries (asnaf) and the designation of humanitarian assistance as a formal sector of zakat distribution. Nevertheless, at the level of implementation, several challenges remain, including limitations in beneficiary verification, inconsistencies in monitoring mechanisms, and variations in distribution effectiveness. This article underscores the importance of strengthening regulation-based zakat governance and effectiveness to ensure that zakat distribution for disaster victims is not only legally valid but also optimal in achieving broader social welfare objectives.
Membangun Kepercayaan Pengguna Melalui Transparansi Akad Syariah Sebagai Strategi Peningkatan Penggunaan Fintech Syariah Ansori, Moh. Asep Zakariya; Wahyudin, M. Wanri; Alawiah, Hanan; Syuardiansyah, Syahra Putri; Suhendri, Suhendri
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 1 (2026): 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 development of Islamic fintech in Indonesia faces user trust challenges despite offering financial services based on sharia principles. This research aims to analyze the influence of sharia contract transparency on user trust and its implications for increasing Islamic fintech usage. The research method employs a literature study with a qualitative approach, analyzing trusted journal articles using keywords "Islamic fintech", "sharia transparency", "user trust", and "sharia-based digital financial innovation". The research findings indicate that sharia contract transparency plays a crucial role in building user trust by providing clear information regarding contract types, transaction mechanisms, rights and obligations, as well as sharia legal foundations. Transparency is capable of reducing risk perception and uncertainty, while simultaneously increasing public sharia financial literacy. Trust functions as a mediating variable that bridges sharia principle transparency with the increase in Islamic fintech usage. This research affirms that contract transparency is not merely a normative obligation, but also an effective business strategy for building long-term relationships with users and strengthening the competitiveness of the Islamic finance industry. Practically, the research findings can serve as a reference for Islamic fintech providers in designing more transparent and accountable operational communication, as well as providing input for regulators in strengthening Islamic fintech governance in Indonesia.
Analisis Kepuasan Pelanggan dan Kepatuhan Prinsip Syariah terhadap Loyalitas Tamu di Hotel Harris Panca Subagja, Khizqil; Kania Rahman, Imas; Asmahasamah, Salati
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 1 (2026): 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 the effect of customer satisfaction and compliance with sharia principles on guest loyalty at a Muslim-friendly hotel. The research employs a quantitative approach using a survey method involving 100 Muslim guests who had stayed at Harris Hotel. Data were collected through a structured questionnaire using a Likert scale and analyzed using multiple linear regression with SPSS. The results indicate that customer satisfaction has a positive and significant effect on guest loyalty. In addition, compliance with sharia principles also positively and significantly influences guest loyalty. Simultaneously, both variables significantly affect guest loyalty. These findings suggest that the integration of service quality and adherence to sharia principles is an important strategy for modern hotels in enhancing Muslim guest loyalty.
Disparitas Regulasi dan Implikasi Fiskal: Analisis Limitasi Peran Agen Visa Dalam Ekosistem Perpajakan Digital Nomad di Bali Trisna Dewi, Ni Putu; Arlita, Desy
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 1 (2026): 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 phenomenon of digital nomads has created a new economic ecosystem while also giving rise to complex regulatory challenges, particularly in relation to tax and immigration compliance. Visa agencies have emerged as key mediators in bridging the needs of digital nomads with government bureaucracy. However, this position places them in a legal gray area and exposes them to various risks. This study aims to analyze the mediating role of visa agencies in promoting tax compliance among digital nomads in Bali, focusing on their risk perceptions and facilitation strategies. This study uses a qualitative approach with a case study design in the Canggu area of Bali. The results of this study are expected to provide an in-depth understanding of the strategies used by visa agencies in navigating their clients' tax compliance issues without acting as tax consultants. In addition, this study aims to formulate valuable input for policymakers to create more effective and clear regulations to support a sustainable digital nomad economic ecosystem in Bali.
Pengaruh Moralitas Pajak, Kesadaran Pajak, dan Budaya Pajak Terhadap Kepatuhan Pajak UMKM Jenny, Jenny; Exeliem, Meilie Ratanacitta; Darmawati, Deni
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 1 (2026): 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 tax morality, tax awareness, and tax culture on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) in West Jakarta. This research employs a quantitative approach using primary data collected through questionnaires distributed to 100 MSME taxpayers selected using purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that tax morality, tax awareness, and tax culture have a positive and significant effect on MSME tax compliance, both partially and simultaneously. These findings suggest that improving MSME tax compliance requires strengthening moral values, enhancing tax awareness, and fostering a positive tax culture.
Analisis Penerapan SAK ETAP pada Penilaian Persediaan Metode FIFO UD Siti Aminah Ananda Putri, Lailia; Waloyo, Waloyo
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 1 (2026): 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 conformity of SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability) implementation regarding the FIFO (First-In, First-Out) inventory valuation method at UD Siti Aminah in Surabaya. The data examined consists of inventory stock cards from March 2023. This research employs a case study design with a mixed-methods approach, integrating qualitative analysis with quantitative data from UD Siti Aminah’s inventory records. Data collection was conducted through observation, in-depth interviews, and documentation of secondary data. The data was processed using descriptive analysis techniques. The results indicate that the inventory valuation at UD Siti Aminah for the May 2023 period had not yet implemented valuation methods aligned with SAK ETAP, specifically the chapters governing inventories.
The Concept of Gharar in Business and Economic Practices Satrya Mutthaqin, Muhammad; Yafiz, Muhammad
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 1 (2026): 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 concept of gharar is one of the fundamental principles in Islamic economics aimed at ensuring clarity, justice, and transparency in economic transactions. Gharar refers to excessive uncertainty, ambiguity, or lack of information within a contract that may cause injustice or potential loss to one of the contracting parties. Along with the rapid development of modern and digital economic systems, the potential presence of gharar has become increasingly complex, particularly in business practices such as e-commerce, pre-order systems, digital transactions, business contracts, and modern financial instruments. This study aims to examine the concept of gharar, its legal foundations, various forms, and its implications in contemporary business and economic practices. The research employs a qualitative method using a library research approach with descriptive-qualitative analysis. The findings indicate that the prohibition of gharar remains highly relevant in maintaining economic stability, protecting consumers, and promoting ethical business practices in accordance with Sharia principles. Therefore, the application of prudential principles, transparency, and contractual clarity is essential to minimizing gharar in modern economic activities.
Analisis Penggunaan Microsoft Excel sebagai Sistem Informasi Akuntansi pada UMKM di Jakarta Alfarisi Muharram, Salman; Darmawati, Deni
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 1 (2026): 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 explores financial recording issues faced by small businesses in Jakarta whose bookkeeping practices remain basic and do not yet provide information sufficient for decision-making. These conditions highlight the need to analyze how Excel is actually utilized as a structured financial recording tool. The purpose of this study is to evaluate how four micro businesses use Excel, covering data entry, processing, and output, as well as the benefits perceived by owners. A qualitative descriptive method was applied through interviews, observations, and document analysis. The novelty of this study lies in comparing four different business sectors, allowing variations in Excel usage to be observed based on operational characteristics. The findings show that Excel improves accuracy, efficiency, and understanding of business performance, although its use is still limited by user skills and the absence of standardized formats. The study concludes that Excel is feasible as a basic solution. Its implications encourage targeted training, while future research may test standardized templates.
Pengaruh Motivasi dan Pengalaman Kerja Terhadap Kinerja Karyawan PT Top Ambulance fitriansyah, Adilla; Hasanah, Hasanah
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 1 (2026): 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 motivation and work experience on employee performance at PT Top Ambulance. This research is motivated by the crucial role of human resources in health service companies that require speed, accuracy, and service quality. A quantitative approach with an associative research design was employed. The population consisted of all 45 employees of PT Top Ambulance, using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that motivation has a positive and significant effect on employee performance, work experience also has a positive and significant effect, and both variables simultaneously influence employee performance. The findings provide practical implications for management in improving employee performance through motivation enhancement and experience management.

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