cover
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
Location
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 367 Documents
Pengaruh Kualitas Pelayanan dan Lokasi Usaha Terhadap Loyalitas Pelanggan di Toko Grosir Mutmainah Kudus dengan Kepuasan Konsumen Sebagai Variabel Mediasi Zanuba, Manunal Ahna; Zamrudi, Muhammad Faisal Yul
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

Competition in today’s business world is increasingly fierce. This is also felt by business owners in the trading sector, such as the owner of the Mutmainah Kudus Wholesale Store. The Mutmainah Kudus Wholesale Store is one of the largest wholesale stores in Kudus City. The Mutmainah Kudus Wholesale Store must understand the factors that influence customers satisfaction. The Mutmainah Kudus Wholesale Store must make several improvements and innovations to increase customer satisfaction. This study aims to analyze the influence of service quality and business location on customer loyalty, with customer satisfaction as the mediating variable. This study is a qualitative study, which is descriptive and tends to use analysis. The population in this study was all customers of the Mutmainah Kudus Wholesale Store. The sample in this study was thirty customers of the Mutmainah Kudus Wholesale Store aged seventeen years and above. The results of this study indicate that the variabels of service quality and business location studied have a positive effect on customer satisfaction. Furthermore, the customer satisfaction variable also showed a significant positive effect on customer loyalty.
Pengaruh Kompensasi dan Komitmen Karyawan Terhadap Kinerja Karyawan Divisi Telemarketing Area 1 DKI Jakarta di PT. Sedaya Finance (Astra Credit Companies) Putri, Vina Eka; 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 compensation and employee commitment on employee performance in the Telemarketing Division Area 1 DKI Jakarta at PT Astra Sedaya Finance (Astra Credit Companies). This research employed a quantitative method with a descriptive and verificative approach. The population consisted of all telemarketing employees, and a saturated sampling technique was applied. Data were collected through questionnaires and analyzed using multiple linear regression analysis. The results indicate that compensation has a positive and significant effect on employee performance. Employee commitment also has a positive and significant effect on employee performance. Simultaneously, compensation and employee commitment significantly influence employee performance. These findings suggest that improving fair compensation systems and strengthening employee commitment can enhance employee performance effectively. This study is expected to provide managerial insights for human resource management practices.
Pengaruh Tingkat Pendidikan, Thin Capitalization, Kepemilikan Institusional Terhadap Penghindaran Pajak Suharto, Salsabila Rachmasari; Hermi, Hermi
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 objective of this research is to examine the factors influencing tax avoidance.  Using a purposive sampling method, the study initially identified 110 samples. After removing 17 outliers, a final sample of 93 observations was obtained from banking sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The research data were sourced from audited financial statements and annual reports accessible through the official IDX website and the respective companies' websites. The data were analyzed using multiple linear regression analysis, processed with the SPSS (Statistical Program for Social Science) software. The results of this research indicate that: (1) CFO Education has a negative effect on Tax Avoidance; (2) Thin Capitalization has a positive effect on Tax Avoidance; and (3) Institutional Ownership has a negative effect on Tax Avoidance.
Pengaruh Audit Fee, Audit Tenure dan Profitabilitas Terhadap Kualitas Audit dengan Komite Audit sebagai Variabel Moderasi Exeliem, Meilie Ratanacitta; Hermie, Hermie
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 effects of audit fee , audit tenure, and profitability on audit quality, with the audit committee as a moderating variable in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This research employs a quantitative approach using secondary data obtained from companies’ annual reports. The sample was selected using a purposive sampling method, resulting in 27 companies with a total of 135 observations. From the 135 observations, an outlier test was conducted, yielding 131 final observations used in the analysis. The data analysis methods applied include panel data regression and Moderated Regression Analysis (MRA) using SPSS software. The hypothesis testing results indicate that (1) audit fee has a negative effect on audit quality, (2) audit tenure has a positive effect on audit quality, (3) professional ethics has no effect on audit quality, (4) the audit committee does not weakens the negative effect of audit fee on audit quality, (5) the audit committee does not strengthen the positive effect of audit tenure on audit quality, and (6) the audit committee strengthen the positive effect of profitability on audit quality.
Hubungan Fleksibilitas Kerja dan Budaya Organisasi dengan Kepuasan Kerja Driver Gojek Mataram Made Arya Sudarsana; Cahyadi, Irwan
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

Job satisfaction is an important factor in maintaining performance, loyalty, and work sustainability in the online transportation sector. For Gojek drivers, work flexibility and organizational culture are assumed to influence job satisfaction due to the unique nature of their work, which combines independent working arrangements with organizational operational systems. This study aims to analyze the relationship between work flexibility and organizational culture toward job satisfaction among Gojek drivers in Mataram City, both partially and simultaneously. This research employed a quantitative approach using a survey method. The study involved 100 active Gojek drivers in Mataram City selected through purposive sampling. Data were collected using structured questionnaires and analyzed using correlation and regression tests at a 5% significance level. The results showed that work flexibility has a positive and significant relationship with job satisfaction (t = 2.819; p = 0.006). Organizational culture also has a positive and significant relationship with job satisfaction (t = 3.971; p = 0.000). Simultaneously, work flexibility and organizational culture show a significant relationship with job satisfaction (F = 28.606; p = 0.000).  An Adjusted R² value of 0.358 indicates that both variables contribute 60.9% to job satisfaction, while the remaining 39.1% is influenced by other factors outside the study. Regression coefficients further indicate that a one-unit increase in work flexibility raises job satisfaction by 0.208 units, while a one-unit increase in organizational culture raises job satisfaction by 0.802 units. In conclusion, work flexibility and organizational culture play a role in increasing job satisfaction among Gojek drivers in Mataram City. These findings suggest that the better the work flexibility and the more positive the organizational culture perceived by drivers, the higher their level of job satisfaction.
Pengaruh Celebrity Endorser dan Keragaman Menu Terhadap Keputusan Pembelian Dadar Beredar dengan Minat Beli Sebagai Variabel Intervening: Studi Kasus Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Dharma Andalas Salsabila, Azahra; Alfian, Alvin
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 research aims to analyze the influence of celebrity endorsers and menu variety on purchase decisions for Dadar Beredar products, incorporating purchase intention as an intervening variable. The research method employed is a quantitative explanatory approach involving 120 respondents from the Faculty of Economics and Business, Universitas Dharma Andalas, selected via purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results demonstrate that celebrity endorsers and menu variety have a positive and significant direct influence on purchase decisions. Furthermore, purchase intention is proven to significantly mediate the influence of celebrity endorsers and menu variety on student purchase decisions. An R-Square value of 0.813 indicates that the independent and mediating variables in this model account for 81.3% of the variation in purchase decisions, suggesting that the research model possesses strong predictive capabilities.
Development of a Stock Rebound Prediction Model on the LQ45 Index Using Relative Strength Index (RSI), Moving Average (MA), and Ichimoku Kinko Hyo Analysis Agung Diva Bramantya, I Gusti Ngurah; Oktaryani, Sri; Anwar, Adrianda
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 research aims to analyze the effectiveness of technical indicators, namely Relative Strength Index (RSI), Moving Average (MA), and Ichimoku Kinko Hyo, in predicting stock rebound patterns in the Indonesian stock market between November 2024 and September 2025. The study investigates how these indicators react to sharp price declines and the potential for price recovery. Using historical data from selected stocks listed in the LQ45 index, this research examines the occurrence of oversold conditions, signal accuracy, and trend reversals. The results show that RSI effectively signals potential rebound opportunities when the stock reaches oversold levels, although false signals occur during periods of market inefficiency. While MA provided useful trend analysis through crossing signals, the resulting price movements often lacked the sustainability of a full recovery. Similarly, Ichimoku Kinko Hyo, despite indicating strong support levels and potential bullish trends, also failed to predict consistent price rebounds, especially during sideways market conditions. This study contributes to the understanding of how technical indicators perform in volatile market conditions, highlighting both their strengths and limitations. The findings suggest that while these indicators can provide valuable insights into price movements, relying solely on them without considering broader market factors may lead to inaccurate predictions. The research recommends combining multiple technical indicators with other forms of analysis, such as fundamental analysis and market sentiment, to improve investment decision-making processes. The study's implications are relevant for investors, offering insights into the use of technical analysis in times of market uncertainty and the importance of recognizing the contextual limitations of technical indicators in predicting stock price recovery .