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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 399 Documents
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Analisis Pengaruh Kawasan Ekonomi Khisus (KEK) Mandalika Terhadap Pertumbuhan Ekonomi di Kabupaten Lombok Tengah Marsha Ayu Safitri; Hj Emi Salmah
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 2 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/566

Abstract

This study aims to analyze the effect of the Mandalika Special Economic Zone (SEZ) on economic growth in Central Lombok Regency by examining the influence of Foreign Direct Investment (FDI), road infrastructure, and Regional Original Revenue (PAD) on Gross Regional Domestic Product (GRDP). This research employs a quantitative method using multiple linear regression analysis with time series data from 2015 to 2024 obtained from the Central Bureau of Statistics (BPS). The results show that partially, road infrastructure has a positive and significant effect on GRDP, while FDI and PAD do not have a significant effect despite showing a positive relationship. Simultaneously, FDI, road infrastructure, and PAD have a significant effect on GRDP, with a coefficient of determination (R²) of 0.842682, indicating that the model has strong explanatory power. These findings suggest that the existence of the Mandalika SEZ has not yet fully provided a direct impact through foreign investment and regional revenue, but is more influenced by the role of infrastructure in driving regional economic activities. Therefore, it is necessary to optimize the linkage between investment, infrastructure, and local economic sectors to ensure that the benefits of the Mandalika SEZ can be more widely and evenly distributed.
Pengaruh Green Intellectual Capital, Komisaris Independen, dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Trisna Putri Wijayaning Suri; Titik Aryati
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 2 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/570

Abstract

This study aims to examine and analyze the effect of Green Intellectual Capital, Independent Commissioners, and Managerial Ownership on Firm Value in real estate and property companies listed on the Indonesia Stock Exchange during 2022–2024. This research used a quantitative method with secondary data obtained from annual reports and financial statements. The data were analyzed using panel data regression analysis. The results show that Green Intellectual Capital, Managerial Ownership, and Independent Commissioners have a positive and significant effect on Firm Value. This study is expected to provide references for companies and investors in improving firm value through environmental-based intellectual capital management and the implementation of good corporate governance.
Pemetaan Kinerja Finansial Pt Hutama Karya (Persero) Periode 2023–2025 Rayan Akhsan Ramadhan; Iyan Ramadhan Putra; Muhammad Faiz; Rifan Ardiansyah; Arif Rakhman
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 2 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/577

Abstract

This study aims to examine the financial condition of PT Hutama Karya (Persero) over a three-year period, from 2023 to 2025, using a financial ratio analysis approach. The research employed a quantitative descriptive method utilizing secondary data in the form of independently audited consolidated financial statements. The analysis covered four dimensions of financial ratios: liquidity (current ratio and quick ratio), solvency (debt-to-equity ratio, debt-to-assets ratio, equity ratio, and interest coverage ratio), profitability (gross profit margin, operating profit margin, net profit margin, return on assets, and return on equity), and activity (total asset turnover). The results indicate that liquidity experienced pressure in 2025, as reflected by a decline in the current ratio to 1.71 times, mainly due to reduced cash balances resulting from the accelerated completion of the Trans-Sumatra Toll Road project. On the other hand, the company’s capital structure continued to improve, as evidenced by a decrease in the debt-to-equity ratio from 0.46 times to 0.34 times. Profitability also demonstrated consistent growth, with the net profit margin increasing from 6.95% in 2023 to 12.29% in 2025. These findings suggest that although short-term liquidity management still requires attention, the overall financial performance of PT Hutama Karya (Persero) has been on a steadily improving trajectory.
Analisis Risiko dan Tingkat Pengembalian Terhadap Investasi Bitcoin di Indonesia Septiana Nur Anggraeni; Vega Anismadiyah
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 2 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/579

Abstract

                This study aims to analyze the risk level and rate of return of Bitcoin investment in Indonesia during the period 2020–2024. Bitcoin was selected as the research object due to its high volatility and its position as the cryptocurrency with the largest market capitalization. This research employs a quantitative descriptive approach using secondary data in the form of monthly closing prices obtained from CoinMarketCap and Investing.com. Data analysis was conducted by calculating monthly returns, standard deviation as a measure of risk, and coefficient of variation to assess investment efficiency. The results show that Bitcoin has a risk level of 19.79%, indicating high price volatility. However, Bitcoin generated significant returns in several periods, particularly in 2020, 2021, and 2024. These findings confirm that Bitcoin is characterized as a high-risk, high-return investment. Thus, Bitcoin investment is more suitable for aggressive investors with high risk tolerance rather than conservative investors.
Pengaruh Inflasi, Kurs Rupiah dan Suku Bunga Terhadap Indeks Harga Saham Gabungan Dimoderasi Harga Emas Noviana Azhar Azizah; Ratnaningrum Ratnaningrum
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 2 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/580

Abstract

This study aims to analyze the effect of inflation, exchange rate, and interest rate on the Indonesia Composite Index (IHSG) with gold prices as a moderating variable. The data used in this study are monthly time series data from January 2021 to December 2025, analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that inflation has a positive and significant effect on IHSG, while the exchange rate has no significant effect. Interest rates are found to have a negative and significant effect on IHSG. Gold prices strengthen the relationship between inflation and IHSG, but weaken the relationship between exchange rates and IHSG. However, gold prices are not able to moderate the effect of interest rates on IHSG. These findings indicate that the role of gold as a moderating variable is contextual and more effective under conditions of economic uncertainty caused by inflation and exchange rate fluctuations rather than monetary policy changes. This study contributes to the literature by highlighting the role of gold as a safe haven asset in influencing the relationship between macroeconomic variables and stock market performance. This study highlights the contextual role of gold as a moderating variable in emerging stock markets.
Supervisi Pesantren di Indonesia Devan Atha Dewangga Setiawan; Moh Hasan Romadhoni; Muhammad Nur Afdholun Mukarim
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 2 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/581

Abstract

Pesantren are Islamic educational institutions that play a strategic role in character building, the development of Islamic knowledge, and community empowerment. In efforts to improve the quality of pesantren education, supervision serves as an important instrument implemented by the Ministry of Religious Affairs through the Directorate of Pesantren. This study aims to analyze the implementation of pesantren supervision in Indonesia, the institutional relationship between pesantren and the Ministry of Religious Affairs, as well as the duties and functions of the Directorate of Pesantren in guiding and supervising the administration of pesantren education. The research employed a literature review method by collecting and analyzing various scholarly sources, regulations, and relevant research findings. The results indicate that pesantren supervision encompasses both managerial and academic aspects aimed at improving governance quality, learning processes, educators’ competencies, and students’ welfare. The relationship between pesantren and the Ministry of Religious Affairs is synergistic within the framework of the national education system, whereby the government provides recognition, guidance, and facilitation for the implementation of pesantren education. The Directorate of Pesantren plays a strategic role in policy formulation, supervision implementation, monitoring, evaluation, and the development of educational quality and institutional capacity within pesantren. Therefore, pesantren supervision constitutes an essential instrument for fostering high-quality, accountable pesantren while preserving their distinctive characteristics as Islamic educational institutions in Indonesia.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Audit Delay Karel Miroslav Jacob Vieira; Ayu Aulia Oktaviani
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 2 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/582

Abstract

This think about points to look at the impact of benefit, firm estimate, and use on review delay in genuine bequest and property companies recorded on the Indonesia Stock Exchange (IDX) during the period 2022–2024. Convenient budgetary detailing is basic for keeping up the significance and unwavering quality of bookkeeping data, whereas review delay may decrease the convenience of money related explanations for partners. This investigate utilized a quantitative approach utilizing auxiliary information gotten from yearly reports and examined monetary explanations. The test was chosen employing a purposive inspecting strategy, and the information were analyzed utilizing board information relapse with EViews. The results indicate that productivity incorporates a negative impact on review delay, proposing that companies with higher profitability tend to total the review handle more rapidly. Firm estimate moreover incorporates a negative impact on review delay since bigger companies for the most part have way better inside control frameworks and detailing capabilities. In the interim, use incorporates a positive impact on review delay due to the expanded complexity and review chance related with higher obligation levels. These discoveries give suggestions for company administration, evaluators, speculators, and controllers in progressing the convenience of money related announcing.
Analisis Manajemen Strategis Untuk Meningkatkan Daya Saing UMKM di Era Transformasi Digital Shofia Nawang Hayyuni; Tina Dwi Sri Martiani; Abdul Wahid Al Farizi
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 2 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/583

Abstract

Advances in digital technology have led to significant changes in the way businesses operate and increased competition in various sectors, including Micro, Small, and Medium Enterprises (MSMEs). This situation forces MSMEs to implement efficient strategic management to survive and increase their competitiveness in the digital era. This study aims to explore the role of strategic management in strengthening MSME competitiveness using the Systematic Literature Review (SLR) method. Data were obtained from 20 national scientific articles published between 2021 and 2025 and selected through Google Scholar based on predetermined inclusion criteria. The study findings indicate that the implementation of digital strategies, business innovation, digital marketing, and the regular use of information technology have a positive effect on increasing MSME competitiveness. However, low digital literacy and limited human resources remain major obstacles in the digital transformation process. This study concludes that strategic management is a crucial framework that not only supports technology adoption but also influences the extent to which technology can drive the sustainability and optimal growth of MSMEs.
Potret Perbankan Syariah Indonesia: Telaah Sejarah, Regulasi, Produk, dan Pengawasan Febriyani Febriyani; Husna Karimah; Annisa Taqiyya Nurhaqiqiy; Mutammimah Mutammimah; Zainab Al-Kubra
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 3 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/58sdeb82

Abstract

Islamic banking is a financial system founded on Islamic legal principles that prohibits riba (usury), gharar (uncertainty), and maysir (gambling), while promoting justice and public welfare (maslahah). This study aims to analyze the development of Islamic banking in Indonesia from historical, legal, regulatory, product, and supervisory perspectives. The research employs a qualitative descriptive approach using the library research method. The data were collected from the Qur'an, Hadith, fatwas issued by the National Sharia Council of the Indonesian Council of Ulama (DSN-MUI), Law Number 21 of 2008 concerning Islamic Banking, the Compilation of Sharia Economic Law (KHES), as well as books, scholarly journals, and official publications of the Financial Services Authority (OJK) and Bank Indonesia. The findings indicate that Islamic banking originated from muamalah practices during the time of Prophet Muhammad ﷺ and has evolved into a modern financial system supported by a comprehensive national regulatory framework. Its operations are based on Sharia contracts and supervised by the DSN-MUI and the Sharia Supervisory Board (DPS) to ensure Sharia compliance. The study concludes that strengthening corporate governance, promoting product innovation, improving Islamic financial literacy, and enhancing human resource quality are essential factors for the sustainable development of Islamic banking in Indonesia.
Pengaruh Motivasi Kerja, dan Lingkungan Kerja Terhadap Kinerja Karyawan CV. Har Gorden Palembang Ira Mutiara Ramadhani; Maftuhah Nurrahmi; Lesi Agusria
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 3 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/565

Abstract

This research aims to determine the influence of work motivation and work environment on CV employee performance. Har Gorden Palembang simultaneously and partially. The sample used was 62 respondents taken using Cluster Sampling. The analysis technique uses multiple linear regression, F and t hypothesis testing and the coefficient of determination. The results of research from multiple linear regression show that work motivation and work environment have a positive effect on CV employee performance. Har Gorden Palembang. The results of simultaneous hypothesis testing show that work motivation and work environment affect employee performance at CV. Har Gorden Palembang. Partially, it shows that work motivation significantly influences employee performance and the work environment significantly influences CV employee performance. Har Gorden Palembang. The results of the coefficient of determination show that the Work Motivation and Work Environment variables are able to contribute to the rise and fall of employee performance by 46.5%.

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