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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 Sustainability Report terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2025 Rachmaudina Digna Fadhilah; Elsa Imelda
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/fat9ph22

Abstract

This study aims to analyze the effect of Sustainability Report disclosure on the financial performance of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The population consists of banking sector companies listed on the IDX. Using the purposive sampling method, a sample of 27 companies was obtained, resulting in 116 observations after the removal of outlier data. The independent variables are Sustainability Report disclosures, consisting of the economic dimension (Economic Disclosure Index/EcDI), the environmental dimension (Environmental Disclosure Index/EnDI), and the social dimension (Social Disclosure Index/SoDI). The dependent variable is financial performance, proxied by the profitability ratio Return on Assets (ROA). In addition, firm size (SIZE) and leverage (LEV) are used as control variables. This study employs a quantitative approach using panel data regression analysis. Based on the Chow Test, Hausman Test, and Lagrange Multiplier Test conducted using EViews 12, the Random Effect Model (REM) was selected as the most appropriate model. The results show that EcDI disclosure has a negative and significant effect on ROA, while firm size (SIZE) has a positive and significant effect on ROA. Meanwhile, EnDI, SoDI, and leverage (LEV) have no significant effect on ROA.
Pengaruh Kompetensi, Beban Kerja, dan Etika Auditor Terhadap Kualitas Audit Muhammad Ihsan Randa; Yvonne Augustine Sudibyo
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: 10.56672/44d4tg82

Abstract

This study aims to examine and analyze the effect of auditor competence, workload, and ethics on audit quality. The sample of the study consists of auditors working at Public Accounting Firms (KAP) in the Jakarta area. The sampling method used is purposive sampling, resulting in 300 respondents. The data used is primary data, obtained through the distribution of questionnaires using Google Forms. The data analysis method employed is multiple linear regression. The results of the study indicate that both auditor competence and ethics have a positive effect on audit quality, while workload has a negative effect on audit quality.
Analisis Strategi Pemasaran Digital dalam Meningkatkan Keunggulan Bersaing UMKM Baso Aci Nyerenteng Nur Diansyah; Arie Hendra Saputro
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: 10.56672/8e6evt33

Abstract

This study aims to analyze digital marketing strategies for enhancing the competitive advantage of Baso Aci Nyerenteng Micro, Small, and Medium Enterprise (MSME) using a SWOT analysis approach. The research employed a qualitative method with a case study approach to gain an in-depth understanding of the implementation of digital marketing strategies within the enterprise. Data were collected through observation, documentation, and literature review, supported by scientific journals, books, and official publications. Data analysis was conducted descriptively using the SWOT matrix by identifying internal factors, including strengths and weaknesses, as well as external factors consisting of opportunities and threats, to formulate appropriate marketing strategies. The findings indicate that Baso Aci Nyerenteng possesses several competitive strengths, including its authentic Garut flavor, diverse product offerings, competitive pricing, and the utilization of digital platforms such as Shopee, Instagram, TikTok, and Google Business Profile for marketing activities. However, the business also faces several challenges, including limited brand awareness, constrained capital and production capacity, and inconsistent digital promotional activities. The SWOT analysis resulted in four strategic alternatives: optimizing social media content marketing, strengthening brand awareness, developing reseller and affiliate marketing programs, enhancing customer service through digital platforms, and improving operational efficiency and business legality. The implementation of these strategies is expected to increase product visibility, expand market reach, strengthen customer loyalty, and create a sustainable competitive advantage for Baso Aci Nyerenteng.
Analisis Pengaruh Program Training dan Pengembangan Karier terhadap Kinerja Karyawan pada Legian Beach Hotel Putu Melani; I Gusti Ngurah Sanjaya; Yulia Tria Hapsari
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/q7w18e68

Abstract

This study aims to examine the influence of Training Programs and Career Development on Employee Performance at Legian Beach Hotel. The study was motivated by the importance of improving employee performance in the hospitality industry, where service quality plays a vital role. This research employed a quantitative approach using an associative method. The population consisted of 293 employees of Legian Beach Hotel, while the sample included 75 respondents determined using the Slovin formula. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of the Statistical Package for the Social Sciences (SPSS). The results showed that Training Programs had a positive and significant effect on Employee Performance, with a t-value of 6.324 and a significance value of 0.000. Career Development also had a positive and significant effect on Employee Performance, with a t-value of 2.062 and a significance value of 0.043. Simultaneously, Training Programs and Career Development had a positive and significant effect on Employee Performance, with an F-value of 76.815 and a significance value of 0.000. The coefficient of determination (R²) was 0.681, indicating that Training Programs and Career Development explained 68.1% of the variation in Employee Performance, while the remaining 31.9% was influenced by other factors outside the scope of this study. The findings indicate that employee performance can be improved through effective training programs and well-structured career development opportunities. Therefore, Legian Beach Hotel is recommended to continuously improve the quality of its training programs and provide a clear career development system to support optimal employee performance.
Implementasi Akad Mudharabah dan Musyarakah pada Perbankan Syariah dalam Perspektif Fatwa DSN-MUI: A Systematic Literature Review Moh. Asep Zakariyah Ansori; Roisiyatin Roisiyatin; Dhio Novriyansa Gunawan; Reva Mardiana; Rizkia Rahmadianti; Viri Alviorita
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/xvpt5c29

Abstract

This study examines the implementation of mudharabah and musyarakah contracts in Islamic banking in Indonesia, based on DSN-MUI Fatwa No. 07 and No. 08 of 2000. This study uses the Systematic Literature Review (SLR) method following PRISMA guidelines, searching the Garuda and Google Scholar databases. From 50 articles found, 13 scientific journal articles were analyzed (2019–2025), supported by 9 reference books and 1 official data source (OJK, 2024). Data were analyzed using thematic synthesis to identify patterns and differences between studies. Four main themes were found: fatwa compliance, moral hazard, sharia financial literacy, and risk supervision. Mudharabah generally complies with the fatwa but still faces challenges such as side streaming and limited human resources. Musyarakah still shows inconsistencies in profit-sharing mechanisms and bank involvement. This study offers a thematic synthesis and a conceptual framework on compliance factors not widely found in previous research. This study recommends strengthening the Sharia Supervisory Board's role, improving human resource competence, and developing more detailed technical guidelines.
Analisis Pengaruh Reward dan Punishment Terhadap Disiplin Kerja Karyawan Di Hotel Radisson Blu Bali Uluwatu Ni Komang Erlinda Junika Swari; I Gusti Ngurah Sanjaya; I Gusti Ketut Gede
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/jzp49a70

Abstract

This study aims to analyze the effect of Reward and Punishment on Employee Work Discipline at Radisson Blu Bali Uluwatu Hotel. The study was motivated by the importance of employee work discipline in supporting the achievement of organizational goals. This research employed a quantitative approach using an associative method. The population consisted of 152 permanent employees of Radisson Blu Bali Uluwatu Hotel, with a sample of 61 respondents selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 27. The results showed that Reward had a positive and significant effect on Employee Work Discipline, with a t-value of 4.573 and a significance value of 0.000. Punishment also had a positive and significant effect on Employee Work Discipline, with a t-value of 11.654 and a significance value of 0.000. Simultaneously, Reward and Punishment had a positive and significant effect on Employee Work Discipline, with an f-value of 638.154 and a significance value of < 0.001. The coefficient of determination (R²) of 0.955 indicated that Reward and Punishment explained 95.5% of the variation in Employee Work Discipline, while the remaining 4.5% was influenced by other factors outside this study. The findings indicate that the proper and consistent implementation of Reward and Punishment can improve Employee Work Discipline. Therefore, the company is expected to maintain the consistent implementation of Reward and Punishment to enhance Employee Work Discipline.
Analisis Penetapan Ujrah dalam Akad Rahn Tasjily Perspektif Fatwa DSN-MUI No. 68/DSN-MUI/III/2008 dan Ekonomi Syariah Moh. Asep Zakariya Ansori; Anisa Husnul Khatimah; Siti Alamatul Kamilah; Rival Alvarizi; Daffyana Eka Nugraha; Naufal Budaeri A; Dimas Adi Saputra
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: 10.56672/4bfnp749

Abstract

This study aims to analyze the mechanism for determining ujrah (rental fee) in the Rahn Tasjily contract based on the provisions of DSN-MUI Fatwa No. 68/DSN-MUI/III/2008 and the perspective of Islamic economics. The main issue examined is the practice of determining ujrah in some Islamic financial institutions, which is still linked to the amount of the loan (marhun bih), rather than being based on service benefits or actual storage costs as regulated in DSN-MUI Fatwa No. 68/DSN-MUI/III/2008, thereby potentially deviating from the principles of ijarah in Islamic economics. This study employs a qualitative method based on library research with a juridical-normative approach and content analysis. Primary data sources include DSN-MUI fatwas, PSAK (Indonesian Financial Accounting Standards), and related sharia provisions, while secondary data are obtained from academic journals, books, and relevant regulations. The findings show that: (1) DSN-MUI Fatwa No. 68/2008 explicitly prohibits determining ujrah based on the amount of the loan; (2) ujrah must be determined based on service benefits, storage costs, and actual maintenance costs, rather than the loan amount; and (3) practices that base ujrah on marhun bih contradict the principle of justice (‘adl) in Islamic economics and may contain hidden riba nasi’ah. This study strengthens the normative argument regarding the mechanism of determining ujrah in accordance with DSN-MUI Fatwa and Islamic economic principles as a reference for Islamic financial institutions.
Analisis Penetapan Ujrah dalam Akad Rahn Tasjily Perspektif Fatwa DSN-MUI No. 68/DSN-MUI/III/2008 dan Ekonomi Syariah Moh. Asep Zakariya Ansori; Siti Nurhalizah; Nailah Ahada Pramitha; Muhammad Najmi Nurul Hadi; Muhammad Fathir Musta’wan
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/rsjs9s43

Abstract

Salam and Istisna' contracts are two order-based sale-purchase financing instruments within the Islamic financial system that have received legal legitimacy through DSN-MUI Fatwa No. 05/DSN-MUI/IV/2000 on Salam Sale-Purchase, Fatwa No. 06/DSN-MUI/IV/2000 on Istisna' Sale-Purchase, and Fatwa No. 22/DSN-MUI/III/2002 on Parallel Istisna'. Although both have been formally issued as fatwas for more than two decades, their utilization in the practice of Islamic financial institutions in Indonesia remains limited and has not been optimized. This study aims to analyze the substance of DSN-MUI fatwas concerning Salam and Istisna' contracts, to identify their characteristics, pillars, conditions ,and fundamental differences as Islamic financing instruments, and to formulate strategies for strengthening their implementation. The method employed is library research with a normative-juridical qualitative approach, examining DSN-MUI fatwas, classical and contemporary muamalah fiqh literature, Islamic banking regulations, and relevant scientific journals. The findings indicate that the Salam contract functions effectively as a financing instrument for the agricultural and commodity sectors, with a payment-in-advance and later-delivery mechanism, whereas the Istisna' contract is more suitable for financing the construction, property, and production-order-based manufacturing sectors. The differences between the two lie in the object of the contract, the payment mechanism, and the timing of goods delivery. This study also reveals that the weak implementation of both contracts is caused by practitioners' limited understanding, the risk of delivery default, moral hazard, and the lack of optimal synchronization between DSN-MUI fatwas and the technical regulations of the Financial Services Authority. This research recommends a risk mitigation scheme in the form of integrating Islamic agricultural insurance for Salam and third-party bank guarantees for Istisna', which is expected to contribute to strengthening the conceptual foundation for the development of Islamic financing products that favor the real and productive sectors.
Kualitas Audit pada KAP di Kota Malang: Peran Independensi, Kompetensi, dan Budaya Organisasi Aprillia Dwi Lestari; Muhammad Dimar Alam
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/s6afrp51

Abstract

This study aims to obtain empirical evidence that independence, competence, and organizational culture have a positive effect on audit quality. This quantitative study uses primary data obtained from questionnaires distributed to respondents selected through convenience sampling from the population of auditors at public accounting firms in Malang City. Data analysis and hypothesis testing were conducted using SEM-PLS. This study finds that independence and competence have a positive effect on audit quality at public accounting firms in Malang City, while organizational culture has no significant effect. These findings are expected to provide empirical evidence supporting attribution theory, which highlights the influence of auditors’ internal and external factors on audit quality.

Page 40 of 40 | Total Record : 399

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