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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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Pengaruh Etika Konsumen Islami, Religiusitas, dan Paparan Kampanye Boikot Terhadap Keputusan Menikmati Film yang Terafiliasi Israel Dengan Niat Menikmati Film Sebagai Variabel Intervening: Studi Kasus pada Komunitas Pengguna Letterboxd di Indonesia Ahsan Zanky Fikry Al Hamidy; Yan Putra Timur
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: 10.56672/567

Abstract

This study aims to analyze the effect of Islamic consumer ethics, religiosity, and exposure to boycott campaigns on the decision to enjoy Israel-affiliated films, with the intention to enjoy films as an intervening variable, within the Letterboxd user community in Indonesia. The growing awareness among Muslim consumers regarding the geopolitical affiliations of entertainment products, particularly amid the Palestinian-Israeli conflict increasingly discussed on digital platforms, serves as the background of this research. This study employed a quantitative approach using an online survey questionnaire distributed to 159 respondents who are active Letterboxd users, Muslim, and residing in Indonesia. The independent variables include Islamic consumer ethics (X1), religiosity (X2), and exposure to boycott campaigns (X3), while the dependent variable is the decision to enjoy Israel-affiliated films (Y), with the intention to enjoy films (Z) as the intervening variable. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4 software, grounded in the Theory of Planned Behavior (TPB) by Ajzen (1991).The findings indicate that the intention to enjoy films significantly mediates the effect of Islamic consumer ethics on the decision to enjoy Israel-affiliated films through a full mediation mechanism. Conversely, the intention to enjoy films does not significantly mediate the effect of religiosity on the decision to enjoy Israel-affiliated films, suggesting that general religiosity alone is insufficient to directly drive avoidance of specific digital entertainment content. Boycott campaign exposure demonstrated the strongest mediating influence among all variables, establishing it as the most powerful predictor in shaping the intention and decision to enjoy Israel-affiliated films within the Letterboxd user community in Indonesia.
Analisis Determinan Harga Saham: Peran RasioPasar dan Nilai Buku Ekuitas pada Sektor Pertambangan 2021–2024Analisis Determinan Harga Saham: Peran RasioPasar dan Nilai Buku Ekuitas pada Sektor Pertambangan 2021–2024 Rachmat Rinaldi; Djeni Indrajati Widjaja
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: 10.56672/584

Abstract

                Fundamental analysis through financial ratios remains a critical tool for investors navigating the high-volatility environment of commodity-based equity markets. This study investigates the extent to which Earnings Per Share (EPS) and Book Value Per Share (BVPS) contribute to stock price formation among mining companies listed on the Indonesia Stock Exchange (IDX) over the 2021–2024 observation period. Employing a causal-quantitative design with multiple linear regression, this study analyzed 72 firm-year observations drawn from 18 selected companies through purposive sampling. Statistical estimation confirms that EPS exerts a positive and significant influence on stock prices (t = 6.101; p = 0.001), and BVPS similarly demonstrates a positive and significant effect (t = 3.097; p = 0.003). The joint significance test further validates that both variables collectively explain stock price movements. These results reinforce the signaling role of fundamental financial information in commodity equity valuation, underscoring the importance of earnings quality and net asset strength as investor decision drivers.
Pengaruh TATO dan DER Terhadap ROA dengan Nilai Impor Bahan Baku Obat Sebagai Variabel Moderasi Pada Perusahaan Farmasi di Bursa Efek Indonesia Periode 2021-2025 Leni Nuraeni; Nabilla Nurjannah; Nur Diansyah; Muhamad Nunu; Dinda Nurizka Putri; Erna Herlinawati
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: 10.56672/585

Abstract

This study aims to examine and analyze the effect of Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) on profitability, measured by Return on Assets (ROA), in pharmaceutical companies listed on the Indonesia Stock Exchange during the 2021–2025 period. Furthermore, this study incorporates Import as a moderating variable to determine its impact on these relationships. The analysis was conducted using panel data regression via EViews software. The results show that TATO has a positive and significant effect on ROA, indicating efficient asset utilization in generating profit. Conversely, DER has a negative and significant effect, reflecting the financial risk burdening corporate profitability. Moderation analysis proves that Import significantly strengthens the influence of TATO and DER on ROA. The Adjusted R-squared value of 0.7687 demonstrates that the model explains 76.87% of the variance in ROA, while the remainder is attributed to factors outside the model. These findings provide strategic implications for pharmaceutical financial managers in optimizing asset structures and debt policies amidst the volatility of raw material import reliance. This research underscores the importance of operational efficiency and funding risk management in enhancing corporate financial performance.
Pengaruh Pengungkapan CSR Terhadap Nilai Perusahaan dengan Profitabilitas, Leverage, dan Likuiditas Sebagai Moderasi pada Sektor Perbankan di BEI Tahun 2020-2024 Shankisma Bela Negara; Djeni Indrajati Widjaja
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: 10.56672/586

Abstract

This inquiry aims to empirically examine the leverage of Corporate Social Responsibility (CSR) disclosure on corporate worth, while positioning profitability, leverage, and liquidity as potential moderating metrics. Focusing on the banking firms registered on the Indonesia Stock Exchange (IDX) spanning 2020–2024, this empirical study gathered 15 banks as research samples. The structural parameters were calculated using Moderated Regression Analysis (MRA). The empirical insights indicate that CSR disclosure exerts no meaningful effect on firm value. Furthermore, internal financial attributes—namely profitability, leverage, and liquidity—fail to significantly moderate the interaction between CSR reporting and the market valuation of banking firms.
Pengaruh Social Media Marketing dan Kualitas Produk Terhadap Keputusan Pembelian pada UMKM Fashion Traguardo Rido Ihsan; Ramadhan Rafael Azzra; Erna Herlinawati
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: 10.56672/590

Abstract

This study aims to analyze the influence of Social Media Marketing and Product Quality on Purchase Decisions at Traguardo Fashion MSME. The study was motivated by the company's inability to achieve its sales targets despite utilizing social media as a digital marketing platform and maintaining product quality. This research employed a quantitative method with descriptive and verificative approaches. The population consisted of Traguardo Fashion consumers, with a sample of 104 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 26. The results indicate that Social Media Marketing has a positive and significant effect on Purchase Decisions, with a t-value of 7.261 and a significance level of 0.000. Product Quality also has a positive and significant effect on Purchase Decisions, with a t-value of 6.102 and a significance level of 0.000. Simultaneously, Social Media Marketing and Product Quality significantly affect Purchase Decisions, as indicated by an F-value of 62.333 and a significance level of 0.000. The Adjusted R Square value of 0.544 indicates that 54.4% of the variation in Purchase Decisions can be explained by the independent variables, while the remaining 45.6% is influenced by other factors outside the research model. The findings reveal that Social Media Marketing is the most dominant factor influencing consumer Purchase Decisions. Therefore, Traguardo Fashion MSME should optimize its social media marketing activities and consistently maintain product quality to enhance consumer purchase decisions
Implementasi Fatwa DSN-MUI NO.02/DSN-MUI/IV/2000 terhadap Akad Wadiah pada Produk Tabungan Easy Wadiah di Bank Syariah Indonesia Risya Amanda Kusmana; Dzakwan Naufal Aziz; Muhamad Ibrahim; Estu Rahayu; Marsaadina Rizkillah Sa’diyyah; Asep Zakaria Anshori; Abdul Husenudin
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/

Abstract

               The growth of Islamic banking in Indonesia reflects the public’s need for an alternative financial system based on Sharia principles. One concrete example of the implementation of the Islamic banking system is the existence of BSI (Bank Syariah Indonesia). Bank Syariah Indonesia (BSI) offers various savings products, including the Easy Wadiah Savings Account. The objective is to analyze the implementation of the Wadiah contract in the Easy Wadiah savings product at Bank Syariah Indonesia and to ensure the compliance of the Wadiah contract in the Easy Wadiah savings product with the DSN-MUI fatwa based on the DPS supervision report. This study employs a qualitative descriptive method to gain a comprehensive understanding of the implementation of the Easy Wadiah savings product at Bank Syariah Indonesia. Based on the research results, the implementation of the BSI Easy Wadiah Savings Account at Bank Syariah Indonesia (BSI) indicates that this product has been implemented in accordance with Islamic banking principles through the use of the Wadiah (deposit) contract, wherein Bank Syariah Indonesia acts as the party receiving and safeguarding customer funds in a trustworthy manner in accordance with Sharia provisions. Based on the official 2025 DPS report, all supervisory duties and responsibilities are assessed to have been carried out well and effectively in ensuring Sharia compliance across all lines of banking activity. The results of this study indicate that the application of the Wadiah contract in BSI  Easy Wadiah Savings product is in accordance with Sharia principles as set forth in DSN-MUI Fatwa No. 02/DSN-MUI/IV/2000 on Savings.
Pengaruh Kemampuan Negosiasi, Kompetensi, dan Independensi  Terhadap Kualitas Audit: Studi Empiris pada Auditor Internal Inspektorat Kota Tual Provinsi Maluku Muhammad Iman Fatardha; Murtanto Murtanto
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: 10.56672/598

Abstract

This study aims to determine the effects of: (1) Negotiation Skills on Audit Quality, (2) Competence on Audit Quality, and (3) Independence on Audit Quality. This research is classified as associative research. The population in this study consisted of 32 internal auditors working at the Inspectorate of Tual City, Maluku Province. The data analysis techniques used were simple linear regression analysis and multiple linear regression analysis. The statistical tool used was SPSS 16.0 for Windows. The results of this study indicate that Negotiation Skills, Competence, and Independence have a positive effect on Audit Quality.
Dominasi Pembiayaan Murabahah di Koperasi Syariah: Analisis Berdasarkan Fatwa Dewan Syariah Nasional (DSN-MUI) Moh. Asep Zakariya Ansori; Abdul Husenudin; Salsabila Nurapipah; Saevina, M. Erga Firmansyah; Rocky Bayu Kamajaya
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/s1ew3818

Abstract

Murabahah financing is one of the most common types of agreements used in Islamic financial institutions, including Islamic cooperatives. The dominant use of murabahah contracts indicates that this type of contract is considered easier to implement, has a relatively lower risk, and provides certainty of profit for cooperatives. This study aims to analyze the factors causing the dominance of murabahah financing at Koperasi Syariah Ummul Quro Al-Islami and to test its alignment with DSN-MUI Fatwa No. 04/DSN-MUI/IV/2000 on Murabahah. A qualitative method with a case study approach was employed. Primary data were obtained through interviews with the cooperative, while secondary data came from DSN-MUI fatwas, books, and scientific journals. Results indicate that the dominance of murabahah is influenced by the ease of transaction mechanisms, relatively lower risk, profit margin certainty, and high member interest in fixed-installment schemes. The implementation at this cooperative is generally in accordance with DSN-MUI Fatwa No. 04/DSN-MUI/IV/2000, as demonstrated through price transparency, clear margins, and mutual consent in contract execution.
Analisis Implementasi Pembiayaan Murabahah Berdasarkan Fatwa DSN-MUI pada PT. Bank Syariah Indonesia Tbk Periode 2023-2025 Moh. Asep Zakariya Ansori; Roisyatin Roisyatin; Widya Yulia Nabila; Sintia Najwaludin; Siti Nuraeni Siva; Azi Febrian; Darma Trianggoro; Fajar Cahya Gumilar
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/eez1ts35

Abstract

This study aims to analyze the trend of sharia compliance in the implementation of murabahah financing based on the DSN-MUI Fatwa No: 04/DSN-MUI/IV/2000 and evaluate the effectiveness of the Sharia Supervisory Board (DPS) supervision at PT. Bank Syariah Indonesia Tbk (BSI) during the period 2023–2025. The methodology used is descriptive qualitative with a comparative approach through literature meta-analysis of 10 empirical studies, which are analyzed in stages at the macro (headquarters), meso (branch offices), and micro (sub-branch offices) levels. The results of the study indicate a dynamic fluctuation in compliance trends. In 2023, the implementation of murabahah in consumer products (such as KPR BSI Griya Simuda) shows very high sharia compliance and margin transparency thanks to the preventive supervision of the central DPS through standardization of legal contracts. However, significant structural challenges were identified in 2024–2025, including the practice of signing dual contracts (murabahah and wakalah simultaneously) at the branch branch level, the recognition of late fees (ta'zir) as bank income, and information asymmetry due to low public literacy. On the other hand, BSI successfully demonstrated ethical compliance in resolving problem financing through fair collateral auction procedures. This study concluded that the effectiveness of DPS supervision is significantly influenced by the disciplined integration of Sharia compliance into the bank's digital governance system.
Transformasi Ekosistem Non-Tunai Berbasis Qris Sebagai Strategi Peningkatan Daya Saing UMKM di Era 5.0 Desta Dinda Lestary; Normanda Domeyro Latief; Ida Ayu Nuh Kartini
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/gfnq4731

Abstract

The current digital era 5.0 has led to a shift in people's transaction patterns, shifting from cash to non-cash payments. This situation presents an opportunity for MSMEs to utilize digital payments as a strategy to increase competitiveness and sales. This article was written to analyze the transaction strategy used by Warung Sate Bu Murkam to increase sales through the implementation of a digital payment system using non-cash payments. The method used is a descriptive approach by examining the implementation of digital payments and their impact on service and increasing business sales. The results of the discussion indicate that the use of non-cash payments, such as QRIS, can provide convenience in transactions, speed up the payment process, increase customer convenience, and help make financial records more effective and accurate. Although there are obstacles such as dependence on internet networks and unequal understanding of digital payments among customers, the benefits obtained outweigh the challenges faced. Thus, the implementation of digital payments is an effective strategy for Warung Sate Bu Murkam in boosting sales and strengthening business competitiveness in the digital era 5.0.

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