2024-03-29T12:00:21Z
https://shirkah.or.id/new-ojs/index.php/home/oai
oai:ojs.pkp.sfu.ca:article/17
2018-04-06T15:07:46Z
home:ART
The Effect of Material, Social and Activities Compensations toward Work Performance Using Organizational Commitment as The Mediator
Widyaningsih, Meilana
This study aims to determine the effect of material compensation, social compensation, and activities compensation on work performance through organizational commitment as the mediator. This study retrieved data through questionnaires (surveys). The population in this study were all employees of PT. Tiga Serangkai Pustaka Mandiri Surakarta, with taking 150 respondents for sampling purpose. Sampling technique in this study was a simple random sampling. The data were processed using Structural Equation Modeling (SEM) with the help of Analysis of Moment Structure (AMOS) version 20.0. The results of the data analysis found that 1) There is a significantly positive influence of social compensation variables on organizational commitment; 2) There is a positive significant effect of activity compensation on organizational commitment; 3) There is a significantly positive effect of activity compensation on job performance; 4) Organizational commitment does not mediate material compensation, social compensation, and activities compensation on job performance. Keywords: material compensation, social compensation, activities compensation, work performance, and organizational commitment, Tiga Serangkai Pustaka Mandiri
IAIN Surakarta
2016-04-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/17
10.22515/shirkah.v1i1.17
Shirkah: Journal of Economics and Business; Vol 1, No 1 (2016); 23-46
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/17/7
Copyright (c) 2016 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/36
2018-04-06T15:43:16Z
home:ART
Muslimah Entrepreneurship and Economic Empowerment in Pengajian
Fadhilah, Ana
It is a requirement in the practice of economic enterprising to gain productive skill training and capitalization or provision of capital using the moving loan for the member. However, there is still constraint for this method, which is some members are being late to return the loan, because of some reasons. This paper aims to analyze the effect of the moving loan for the pengajian (religious gathering) of An Naml, especially who used it for the food processing business; and to analyze their income’s allocation, whether the income is allocated for the consumption, education, and health or set the income aside for the religious fund, such as infaq, alms, kurban and hajj’s fund. This paper employs qualitative and quantitative approaches, gathering data using in-depth interview, observation and distributing questioners to the 15 select members (purposive sampling). The analysis techniques used are descriptive analysis, paired t-test and correlation analysis. This paper found that the economic enterprise of the member of the An Naml religious gathering, according to the correlation test, proof that between the total income and the savings, before and after the loan given is positively related. In doing so, the connection between the total income and the religious fund before the loan given is related positively, but after the loan given the relation is undetected.Keywords: entrepreneurship, pengajian, economic empowerment
IAIN Surakarta
2018-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/36
10.22515/shirkah.v2i1.36
Shirkah: Journal of Economics and Business; Vol 2, No 1 (2017)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/36/21
Copyright (c) 2018 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/180
2019-02-17T10:33:07Z
home:ART
Creative Economic Development of Pesantren
Bawono, Anton
This article mostly focuses on the values performed by pesantren (Islamic boarding school) in taking influence of creative economics within the community. Three factors observed in this paper mainly but may relate to other variables are embedded traditional values, technological resources and the role of ustadz and kyai engaged in the creative economic process. Taking several pesantren in Java and Yogyakarta as research sites, while conducting multiple regression as technique of analysis, this research shows that aforementioned variables have a positive and significant influence on developing creative economic of pesantren. Creative economic of pesantren largely invites more elaborative research, while this research can be a preliminary contribution to the field of new economic challenges within Islamic society.Keywords: pesantren, creative economics, kyai, ustadz
IAIN Surakarta
2019-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/180
10.22515/shirkah.v3i1.180
Shirkah: Journal of Economics and Business; Vol 3, No 1 (2018)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/180/40
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/194
2019-02-16T02:05:15Z
home:ART
Generation XYZ’s Perception on Zakat Mal and Tax: The Planned Behavior Perspective
Saragih, Arfah Habib
The research aims to apply the theory of planned behavior to predict respondents’ intention of offering zakat mal (wealth) and tax payment. The research brings questionnaires, aiming to generate a descriptive research. Technique of analysis being applied is the Partial Least Square (PLS) with SmartPLS software. The descriptive statistics shows that respondents have deep understanding between zakat mal and tax. In addition, the analysis using PLS reveals that attitude, subjective norm, and behavioral control influence one’s intention to pay zakat mal and tax, while behavioral intention affects actual behavior in paying the two. Keywords: zakat mal, tax, planned behavior
IAIN Surakarta
-
2019-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/194
10.22515/shirkah.v3i3.194
Shirkah: Journal of Economics and Business; Vol 3, No 3 (2018)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/194/57
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/272
2019-12-26T04:13:04Z
home:ART
Multiplier Effects of Pesantren Walindo
Ismanto, Kuat
Nasrullah, M.
This study aims to investigate the multiplier effects of business run by pesantren in economic, education, and social fields. It is a field research conducted in Pesantren Walindo, Siwalan district, Pekalongan. By using qualitative approach, the data were collected through observation, interview, and documentation. The presence of the researcher was the key point in obtaining the data. The deep interview was conducted to some related parties, such as kyai, managers, and santri (students). This study reveals several findings. First, there is significant effect of developing business in Pesantren Walindo on its development and independence because it can cover 60% of operational funding without drawing fee from the santri. Second, related to the business units development, this pesantren is able to strengthen the sense of entrepreneurship in santri’s spirit. The business unit management run by the santri along with kyai and nyai build their business awareness which can be their foundation after they graduate from this pesantren. Third, regarding the social filed, the relationship between the pesantren and the society are conducted both in the form of partnership and other kinds of relationship which bears the sense of belonging of the society toward the pesantren and their trustworthy to register their children there. Keywords: pesantren, multiplier effects, pesantren business units
IAIN Surakarta
2019-12-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/272
10.22515/shirkah.v4i3.272
Shirkah: Journal of Economics and Business; Vol 4, No 3 (2019)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/272/77
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/283
2020-12-28T08:55:55Z
home:ART
Indonesian Islamic Commercial Banks’ Efficiency: A Stochastic Frontier Analysis
Rusmita, Sylva Alif
Putri, Devy Ariesta
Financial Costs; Financial Profits; Islamic Banks Efficiency; Stochastic Frontier Analysis
Islamic banks in Indonesia are continuously experiencing a rapid growth; thus, it results in a competitive financial sector. Consequently, maintaining an excellent performance is a prerequisite to gain customers’ trust and loyalty, one of the ways is enhancing productivity and efficiency performance. Drawing on this issue, the present study aims to examine the efficiency of Islamic banks listed in the Financial Services Authority (OJK) in the period of 2015 to 2019. Employing Stochastic Frontier Analysis (SFA) as a parametric approach, this study measured the efficiency level of cost and profit efficiency of the Indonesian Islamic commercial banks. The data were a cross-section and panel data obtained from financial reports established by seven Indonesian Islamic commercial banks. The result of frontier analysis on the efficiency costs showed that the value of sharia banks’ average efficiency in Indonesia was approximately 93.41%, while the efficiency of profit resulted in 55.35%. These results suggest that Islamic banks tend to be efficient in controlling costs from the year of 2015 to 2019. It is a worth saying that this study’s results contribute to providing fruitful insights for Islamic banks to increase their efficiency by controlling their cost of production such as the cost of funds and cost of operation.
IAIN Surakarta
Funding by Faculty of Economics and Business University of Airlangga
2020-12-28
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/283
10.22515/shirkah.v5i3.283
Shirkah: Journal of Economics and Business; Vol 5, No 3 (2020); 386-410
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/283/100
Copyright (c) 2020 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/385
2021-12-09T06:08:45Z
home:ART
Technology Readiness and Digital Competing Capabilities: Digital Value Resonance
Panjaitan, Roymon
Moonti, Agustinus
Adam, Echan
Management
Digital Competing Capabilities; Digital Consumer Habits; Digital Value Resonance; Innovation Products; Technology Readiness
The digital economy for MSMEs still possesses complex problems in the debate over technology readiness and competitive digital capabilities. The increase of dynamic product innovation changes is only effectively supported by digital value resonance. Addressing this issue, this research aims to explore the readiness of technology and the ability to compete digitally for innovative products through the resonance of digital value, especially for multi-business businesses. The data were collected from 170 respondents of small and medium-sized businesses through questionnaires. SEM-PLS techniques were used to analyze the data with a path mediated by digital value resonance on product innovation. The results showed that the resonance of digital value successfully mediated the relationship of technological readiness and digital competing capabilities, as well as direct links to the improvement of innovative products. Digital consumer habits also successfully strengthened the relationship of technological readiness and digital competing capabilities on the resonance of digital value. The advantages of this research lie in the synthesis of proposed digital value resonance variables from the results of resource-based view theory propositions in bridging the previous researcher gaps and contributing as a conceptual novelty model that can personalize digital value in the level of competition and increase MSMEs innovation products.
IAIN Surakarta
2021-07-13
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/385
10.22515/shirkah.v6i2.385
Shirkah: Journal of Economics and Business; Vol 6, No 2 (2021); 205-226
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/385/119
Copyright (c) 2021 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/451
2022-08-17T11:30:02Z
home:ART
Halal Marketplace: The Influence of Attitude, Subjective Norms, and Perceived Behavior Control on Purchase Intention of Muslim Consumers
Fuadi, Nasrul Fahmi Zaki
Bukhori, Baidi
Firdiyanti, Shovia Indah
Consumer Behavior; Halal Marketplace; Muslim Consumers; Perception; Purchase Intention
Halal is currently a global concept that is becoming more universally recognized. Strengthening the digital economy is advocated by the 2019–2024 Indonesian Islamic Economic Masterplan (MEKSI), whose primary target is the halal market. Drawing in this issue, this study scrutinizes the influence of attitude, subjective norms, and perceived behavior control on the purchase intention of Muslim consumers in the halal marketplace. This study involves the Muslim community in Semarang, Indonesia. Taking a sample of 100 respondents, this quantitative study was used with multiple linear regression. The results demonstrated that Muslim consumers have a good understanding of the halal market. An individual's understanding of the halal market improves with increasing levels of education. Subjective norms and behavior control have a significant influence on the purchase intention of Muslim consumers in the halal marketplace. Attitude does not significantly influence Muslim consumers' purchase intentions in the halal marketplace. The outcomes of this research are anticipated to be helpful to Muslim consumers and entrepreneurs in encouraging competitiveness and sales so they may create a digital platform-based halal marketplace ecosystem in light of KNKS' expectations.
IAIN Surakarta
2022-08-16
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/451
10.22515/shirkah.v7i1.451
Shirkah: Journal of Economics and Business; Vol 7, No 1 (2022); 100-112
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/451/138
Copyright (c) 2022 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/520
2023-06-20T16:25:21Z
home:ART
The Mawar Emas Program for Fighting Moneylenders
Mas'ud, Riduan
Said, Jamaliah
Azizurrohman, Muhammad
Islamic Economic
Mawar Emas, moneylenders, evaluation, West Nusa Tenggara
The Mawar Emas Program, a program aimed at countering moneylenders in West Nusa Tenggara, Indonesia, has been running for two years. However, there is insufficient research to evaluate its effectiveness, requiring further analysis. This qualitative study evaluates the performance of this program since its establishment. The study's respondents were mosque administrators, the Chair and Secretary of the NTB Sharia Economic Community (MES), beneficiaries, and banks. Each respondent was interviewed to collect data related to the Mawar Emas program. The study found that the program has aided 32 mosques in West Nusa Tenggara, benefiting a total of 1,194 potential borrowers. The Mawar Emas program has an annual budget of Rp. 1,275,000,000; however, these funds have not been fully utilized. Funding and absorption of funds decreased in the program's second year. Several program elements require evaluation, such as increased funding, default rates, training delivery, obsolete data, and profit-oriented institutions. The study's findings contribute to facilitating MES's ability to assess and improve the program.
IAIN Surakarta
2023-03-23
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/520
10.22515/shirkah.v8i1.520
Shirkah: Journal of Economics and Business; Vol 8, No 1 (2023); 19-30
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/520/160
Copyright (c) 2023 Riduan Mas'ud
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/521
2023-11-30T07:31:31Z
home:ART
Faith-based Social Entrepreneurship: Improving Mosque's Socio-Economic Values in Emerging Country
Thoha, Ahmad Faiz Khudlari
Mujahidin, Ali
Faith-based Organization; Faith-based Social Enterprise; Hybrid Organization; Mosque Management; Social Entrepreneurship
The religious perspective in the literature on social entrepreneurship remains largely unexplored, resulting in a scarcity of studies that analyze social entrepreneurship through a religious lens. Social entrepreneurship, including its manifestation in religious organizations as faith-based social enterprises, has emerged as a significant innovation in addressing diverse social issues, with the vast number of mosques in Indonesia presenting a promising opportunity to contribute to the betterment of the community's well-being. This study aims to identify the transformation process at the Masjid Ar Rahmah Surabaya and its impacts on social welfare considering its successful establishment as a faith-based social enterprises over the past five years, managing multiple business units and generating social benefits. Employing a case study, data were collected through interviews, observations, and document studies. The findings of the study present a model consisting of stages such as opportunity recognition, business establishment, resource acquisition, and organizational reconfiguration. These insights have implications for addressing social issues and enhancing community welfare in Indonesia and other emerging countries.
IAIN Surakarta
2023-08-09
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/521
10.22515/shirkah.v8i3.521
Shirkah: Journal of Economics and Business; Vol 8, No 3 (2023); 268-283
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/521/180
Copyright (c) 2023 Ali Mujahidin, Ahmad Faiz Khudlari Thoha
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/584
2024-03-15T07:23:01Z
home:ART
The Impact of Subjective Norm and Religiosity on Zakat Compliance of Muslim Entrepreneurs: The Mediating Role of Intention
Ilmi, Nurul
Ridlwan, Ahmad Ajib
Fahrullah, A’rasy
Timur, Yan Putra
Alam, Md. Kausar
Intention; Muslim Entrepreneurs; Religiosity; Subjective Norms; Zakat Compliance
This study aims to identify the effect of Muslim entrepreneurs’ perceptions of zakat compliance mediated by the intention to pay zakat with subjective norms and religiosity. Quantitative methods were employed in this study. Questionnaires were administered to Muslim entrepreneurs, and we examined the information from 140 participants using the Smart-PLS 3 application. The findings indicate that the direct impact on religiosity yielded significant results, whereas the subjective norm was insignificant. Subsequently, the indirect effect, specifically on religiosity and subjective norms, demonstrated a significant impact between the two. In this study, the theory of planned behavior can be used as a determining factor to identify the impact of Muslim entrepreneurs on zakat compliance. This research suggests that Muslim entrepreneurs’ zakat compliance can signal to stakeholders the importance of using zakat payments optimally to achieve poverty reduction goals. Implementing this research not only maximizes institutional benefits in promoting zakat, but also broadens the perspective on zakat compliance among Muslim entrepreneurs based on the theory of planned behavior through intention.
IAIN Surakarta
2024-03-07
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/584
10.22515/shirkah.v9i2.584
Shirkah: Journal of Economics and Business; Vol 9, No 2 (2024); 198-212
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/584/200
https://shirkah.or.id/new-ojs/index.php/home/article/downloadSuppFile/584/162
Copyright (c) 2024 Nurul Ilmi, Ahmad Ajib Ridlwan, A’rasy Fahrullah
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/1
2018-04-06T13:22:46Z
home:ART
Sharia Banking’s Profit Loss Finance in the Context of ASEAN Economic Community
Ningsih, Mardhiyatur Rosita
The paper aims to analyze the problems of profit and loss sharing financing is conducted through literature and interviews with funding customers, islamic bankers and entrepreneurs. The result show that profit oriented, lack of trust in the abilities of partners, moral hazard, mismanagement and lack of syariah product information. So, give Incentive for funding customers, incentive compatible constraint, involved effort in spiritual and intellectual expected may help small and medium enterprises to face ASEAN Economic Community. Keywords: ASEAN Economic Community, profit and loss sharing financing, small and medium enterprises
IAIN Surakarta
2016-04-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/1
10.22515/shirkah.v1i1.1
Shirkah: Journal of Economics and Business; Vol 1, No 1 (2016); 113-126
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/1/1
Copyright (c) 2016 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/29
2018-04-06T15:28:16Z
home:ART
Financial Services Authority (OJK) Policy on Debt Proportion and Its Impact on the Profitability of DES Listed Companies in Indonesia
Hadiah, Aida Nurul
The sharia capital market in Indonesia has different principles and criteria from the conventional capital market, and focuses on “ethics and justice”. The desired outcomes of capital market transactions should be in accordance with Islamic ethics and norms as managed in sharia. OJK (Otoritas Jasa Keuangan/ Financial Services Authority) is supervisor and manager of financial service activities in the banking sector, the capital market sector, and the IKNB (Industri Keuangan Non-Bank/ Non-Bank Financial Industry) sector. The research object is capital structure, leverage, and profit. They are managed by size, liquidity, growth, and active structure of the listed company at sharia stock. The research population is 24 companies excluded from the OJK due to a lack of criteria in their 2013-2015 quarterly financial reports. The data analyses used are descriptive statistics and inferential statistics. This analysis finds the effect of the independent variable, dependent variable and control variable simultaneously and partially. The research result shows that capital structure and leverage do not have significant effect. Keywords: OJK (Otoritas Jasa Keuangan), Debt Proportion, DES
IAIN Surakarta
2016-12-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/29
10.22515/shirkah.v1i3.29
Shirkah: Journal of Economics and Business; Vol 1, No 3 (2016); 327-338
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/29/18
Copyright (c) 2016 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/168
2018-04-06T16:47:15Z
home:ART
Flypaper Effect of Regional Expenditures in Yogyakarta
Rudi, Muh
flypaper; autonomy and fiscal needs, local autonomy
One of the consequences as a result of the implementation of regional autonomy is that local governments must have sufficient financial resources to pay their autonomy government. The financial capacity of local governments would determine the ability of local governments to perform the functions of government. Considering Article 5 of Law No. 33, 2004, sources of regional revenue are regional revenues, balance funds/ transfers and financing. When local revenue comes from the transfers, the stimulation of expenditure is different from the stimulation that arises from local revenue (especially local taxes). This study focuses on identifying the flypaper effect on expenditure areas and its classification with samples of five districts and cities in Yogyakarta during 2006-2015. This paper argued that during the period among flypaper did not occur in the expenditure area and sub expenditure areas. In addition, flypaper found only in capital expenditure, while expenditure is not a suspect. Keywords: flypaper, autonomy and fiscal needs, local autonomy, Yogyakarta
IAIN Surakarta
2018-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/168
10.22515/shirkah.v2i3.168
Shirkah: Journal of Economics and Business; Vol 2, No 3 (2017)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/168/35
Copyright (c) 2018 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/220
2019-02-17T13:32:06Z
home:ART
Ekonomi Kemakmuran Bersama: Indonesian Islamic Economic Thought of Kahrudin Yunus
Addiarrahman, Addiarrahman
This article preliminary explores a forgotten figure of defining concept of Indonesian Islamic economics, Kahrudin Yunus. Differ from other contemporary concepts; Yunus has generously framed sistem ekonomi kemakmuran bersama as a basic principle of Islamic economics. Although Yunus has courageously implanted such Arabic economic thinker as Baqr al-Shadr, the Indonesian political tension that infused capitalism and socialism in the middle of 1955 had imposed him to not define Islamic economics in narrow theological perspective, conversely, Yunus argued that Islamic economics must be built on the benefits of economic politics in order to constructing a democratic system. Yunus forgotten thought would have been a counter debate of contemporary Islamic economics today that somehow enforced the return of golden age of Islamic revival. Keywords: Islamic economics, kemakmuran bersama, economic thinker
IAIN Surakarta
2018-12-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/220
10.22515/shirkah.v3i3.220
Shirkah: Journal of Economics and Business; Vol 3, No 3 (2018)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/220/60
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/269
2019-12-25T15:41:36Z
home:ART
Bank Wakaf Mikro and Creative Economics in Pesantren Buntet
Zayanie, Jehan Maya
Fitria, Ahsana
Kamariah, Rosidatul
The launch of the Bank Wakaf Mikro (Micro Wakaf Bank/BWM) at the pesantren by the Financial Services Authority (OJK) has received a positive response to realizing economic opportunities in the pesantren. This study aims to examine the role of pesantren in empowering creative economics through the BWM program. This study was conducted by doing in-depth observations and interviews. The researchers gathered data using purposive sampling and snowball sampling techniques. The research findings illustrate the presence of BWM at the pesantren Buntet, Cirebon, West Java, Indonesia has provided a new forum, both for the leaders of the pesantren and the community around the pesantren to carry out their economic potential. Communities surrounding the pesantren argue that BWM has been able to overcome the difficulties in accessing financing needs on a micro-scale. However, the BWM needs to increase the amount of funding and products to follow customers' needs in order to create more promising business variations. Keywords: pesantren, OJK, micro bank, Buntet, Cirebon
IAIN Surakarta
2019-12-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/269
10.22515/shirkah.v4i2.269
Shirkah: Journal of Economics and Business; Vol 4, No 2 (2019)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/269/71
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/323
2020-09-10T14:50:16Z
home:ART
How Ramadan and Global Pandemic Affect Religiosity and Donating Behaviors
Fahrullah, A'rasy
Anwar, Moch. Khoirul
Ridlwan, Ahmad Ajib
Prabowo, Prayudi Setiawan
Yasin, Ach.
islamic economics
Donating Behaviors; Donation Institutions; Global Pandemic; Ramadan; Religiosity
Ramadan in the year of 2020 is the witness of global pandemic caused by the spread of Covid-19 that significantly alters human behaviors. In response to the current phenomenon, the present study is conducted to scrutinize how the holy month of Ramadan and global pandemic affect human religiosity and donating behaviors. To this end, this study employed a web-based questionnaire to gather the required data from 128 Indonesians who were voluntarily participated upon invitation. Using WarpPLS to analyze the data, the results showed that there was a significant influence of global pandemic situation and Ramadan on the level of religiosity. Moreover, the pandemic situation also encouraged the exist growth of donation institutions. This study further revealed the positive impact of the holy month of Ramadan and religiosity on human donating behaviors. In other words, Ramadan and global pandemic increased the level of human religiosity and the existence of donation institutions, as a results, their donating behaviors were also improved. However, this study found that the existence of donation institutions did not have any influence on human donating behaviors. These results offer an implication that Ramadan and global pandemic obviously provide a direct impact on religiosity and human donating behaviors.
IAIN Surakarta
2020-08-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/323
10.22515/shirkah.v5i2.323
Shirkah: Journal of Economics and Business; Vol 5, No 2 (2020); 250-270
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/323/94
Copyright (c) 2020 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/333
2021-07-13T23:52:22Z
home:ART
Proposing Blue Sukuk in Indonesia: An Interpretive Structural Model
Rusydiana, Aam Slamet
Irfany, Mohammad Iqbal
Blue Sukuk; Interpretive Structural Model; Sovereign Sukuk
This research aims to identify the priority factors that being barriers to issue and develop Islamic blue sukuk in Indonesia. Employing the Interpretive Structural Modeling (ISM) method, it also offers several solutions for the identified problems. As an advanced planning methodology, ISM is used to identify, analyze, and summarize various relationships among factors that define a problem, model, or issue. In the ISM framework, there are three criteria of blue sukuk development in Indonesia including (1) aspect or foundation required within the framework of developing blue sukuk; (2) infrastructure that will be used as a basis for sukuk issuance (underlying projects); and (3) stakeholders involved in the development of blue sukuk in Indonesia. Results show that important foundations needed in the development of blue sukuk are regulatory aspects, feasible underlying projects, investors, and inter-institutional coordination, respectively. Finally, possible underlying infrastructures for the issuance of Blue Sukuk are the development of integrated fishing villages as well as the procurement of large and environmentally friendly fishing boats.
IAIN Surakarta
2021-04-15
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/333
10.22515/shirkah.v6i1.333
Shirkah: Journal of Economics and Business; Vol 6, No 1 (2021); 101-114
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/333/114
Copyright (c) 2021 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/403
2022-08-17T11:30:02Z
home:ART
Brand Value and Tourists’ Satisfaction in Lombok Indonesia as a Halal Tourism Destination
Yusup, Muhamad
Mas'ud, Riduan
Johari, Maimunah
Islamic Economics and Business
Brand Value; Halal Tourism; Tourism Destination; Tourism Satisfaction
Since 2015, the Ministry of Tourism and Creative Economy of the Republic of Indonesia has appointed Lombok of West Nusa Tenggara as a halal tourism destination. Because of its natural beauty, which is comparable to that of Bali, the majority of the population is Muslim, and the island has a distinct religious culture and history, Lombok has a lot of promise in promoting halal tourism in Indonesia. This study intends to elucidate the relationship between destination brand awareness, brand image, brand quality, and destination brand value in increasing the destination brand satisfaction of tourists visiting Lombok. This study proposes a new model and clarifies the concept of a new indicator on the variable of destination brand value. Upon analysis of structural equation modeling (SEM) using convenience sampling employing WarpPLS software to 250 respondents, it was proven that the research model was accepted with a coefficient of determination (R2) of 86.6%. The proposed model shows destination brand value to be a determinant of tourists’ satisfaction. The model also proves that indicators of convenience, reasonable cost, fun, and getting benefits make a positive contribution to brand value destinations. This study offers practical implication that tourism managers should pay attention to and improve brand image, which currently has little impact on destination brand value, by building brand popularity and competitive advantages.
IAIN Surakarta
2022-04-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/403
10.22515/shirkah.v7i1.403
Shirkah: Journal of Economics and Business; Vol 7, No 1 (2022); 1-16
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/403/131
Copyright (c) 2022 Authors
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/484
2023-03-20T06:32:58Z
home:ART
Bank Credit in Financial Cycle during COVID-19 Pandemic: Dilemma from Indonesia
Basmar, Edwin
Campbell III, Carl M.
Basmar, Erlin
Economics, Finance, Banking
Bank Credit; Financial Crisis; Financial Behavior; Financial Cycle
Bank credit is crucial to boost economic growth and preserve financial stability during the COVID-19 pandemic. However, a previous study has yet to establish the state of bank credit in the financial cycle during the COVID-19 pandemic in Indonesia. This study discovered different categories of banking credit dilemmas during the COVID-19 pandemic in Indonesia, including mild category, moderate category, heavy category, and very heavy category. During the global pandemic from 2019 to July 2021. This study used monthly development of the Ed Waves Index model through the Financial Report of Bank Indonesia. The pressure dilemma includes moderate category (1 time), mild category (1 time), heavy category (2 times), and very heavy category (1 time) which indicate that there is serious pressure on financial stability and economic growth in Indonesia during the outbreak. This research makes an important contribution to the banking sector and Bank Indonesia in controlling the bank's soundness through distribution channels of credit and a stable financial cycle as well as economic growth in Indonesia during the COVID-19 pandemic.
IAIN Surakarta
2022-12-12
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/484
10.22515/shirkah.v7i3.484
Shirkah: Journal of Economics and Business; Vol 7, No 3 (2022); 253-266
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/484/152
Copyright (c) 2022 Edwin Basmar
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/609
2023-09-06T10:13:48Z
home:ART
Corporate Governance and Its Relationship with the Working Capital Management in Europe
Ahmed, Amanj Mohamed
Ali, Muhammad Nawzad
Hágen, István
Accounting and Management
Corporate Governance; Working Capital Management; Non-Financial Firms
This study aims to investigate the impact of corporate governance on working capital management, which has been relatively overlooked despite its significance on corporate performance. Using the Ordinary Least Square regression model, a model was developed to assess the relationship between dependent and independent variables. Secondary data from the annual reports of 42 non-financial firms listed on the Frankfort and Oslo stock exchanges from 2017 to 2021 were collected. The dependent variable, working capital management, is indicated by cash holding, while the independent variable, corporate governance, is measured through five proxies: board meeting, board remuneration, the board size, CEO remuneration, and CEO tenure. Leverage and firm size are involved as control variables. The findings revealed that board meetings, board remuneration, CEO remuneration, and CEO tenure exhibit a positive and significant relationship with working capital management. However, board size demonstrated a negative but insignificant relationship. Additionally, the study showed that leverage has a negative relationship, while firm size has a positive relationship with working capital management. In conclusion, the study suggests that future research should focus on the financial sector to conduct comparative analyses with other sectors.
IAIN Surakarta
2023-05-24
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/609
10.22515/shirkah.v8i2.609
Shirkah: Journal of Economics and Business; Vol 8, No 2 (2023); 202-217
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/609/176
Copyright (c) 2023 Amanj Mohamed Ahmed
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/672
2024-03-27T14:36:54Z
home:ART
The Role of Trust and Engagement in Organizational Citizenship Behavior of Chemical Manufacturing Industry in Indonesia
Nuryanto, Uli Wildan
Pratiwi, Ika
Chemical Manufacturing Industry; Engagement; Organizational Citizenship Behavior; Trust
Although research on the relationship between trust and engagement with organizational citizenship behavior (OCB) has been extensively explored, the connection between these variables in the context of the chemical industry remains underexplored. The aim of this study is to examine the influence of trust on OCB, the impact of engagement on OCB, and the combined effects of trust and engagement on OCB in the Chemical Manufacturing Sector in Indonesia. This research employs a quantitative associative approach. The sample comprises 249 employees from manufacturing companies in the city of Cilegon, Indonesia, selected through proportional stratified random sampling techniques. The data analysis technique employed is multiple linear regression analysis using SPSS version 26. The findings of this study reveal that trust has a significant positive influence on OCB, engagement has a significant positive impact on OCB, and both trust and engagement collectively exert a significant positive influence on OCB in the Chemical Manufacturing Sector in Indonesia. The results of this research contribute to providing insights for chemical manufacturing companies in Indonesia to enhance the quality of their employees in achieving OCB principles.
IAIN Surakarta
2024-01-24
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/672
10.22515/shirkah.v9i1.672
Shirkah: Journal of Economics and Business; Vol 9, No 1 (2024); 90-102
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/672/193
Copyright (c) 2024 Uli Wildan Nuryanto
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/23
2018-04-06T15:13:27Z
home:ART
Zakat and Islamic Corporate Social Responsibility: Does It Take Effect to the Performance of Shari’a Banking?
Sidik, Ichwan
Reskino, Reskino
The less than optimal regulation of zakat companies in sharia banking in Indonesia has been salient to the background of this research. This study aims to examine the influence of zakat and Islamic corporate social responsibility (ICSR) to the reputation and performance of companies. Sample data was selectively gathered from 10 sharia banks in Indonesia from 2011 to 2014. Normality test and logistic regression are used to test the effect of zakat on company reputation, the influence of ICSR on company reputation, the influence of zakat on company performance, and the influence of ICSR on corporate performance. The results show that zakat has a positive influence on and is significant to a company's reputation, that ICSR has a positive influence on and is significant to a company's reputation, that zakat has a positive influence and significant impact on the performance of a company, and that ICSR has a positive relation, but no significant effect on company performance. These findings indicate the importance of paying zakat and ICSR as a business strategy for the sharia banking market in Indonesia today. Keywords: zakat, Islamic corporate social responsibility, company performance
IAIN Surakarta
2016-08-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/23
10.22515/shirkah.v1i2.23
Shirkah: Journal of Economics and Business; Vol 1, No 2 (2016); 161-184
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/23/9
Copyright (c) 2016 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/164
2018-04-06T16:36:46Z
home:ART
Earning on Response Coefficient in Automobile and Go Public Companies
Arifin, Lisdawati
This study aims to analyze factors that influence earnings response coefficients (ERC), simultaneously and partially, composed of leverage, the systematic risk (beta), growth opportunities (market to book value ratio), and the size of the firm (firm size), selection of the sample in this study the author take 12 automakers and components that meet the criteria of completeness of the data from the year 2008 to 2012, entirely based on consideration of the following criteria: (1) the company's automotive and components are listed on the stock exchange, (2) have the financial statements years 2008-2012 (3) has a return data (closing price) the first day after the date of issuance of the financial statements. This study uses secondary data applying multiple linear regression models to analyze and test the effect of independent variables on the dependent variable partially (t-test), simultaneous (f-test), and the goodness of fit (R-square) on a research model. The result shows that leverage, beta, growth opportunities (market to book value ratio) and size along with (simultaneously) the effect on the dependent variable (dependent variable) earnings response coefficients. Partially leverage negatively affect earnings response coefficients, partially beta negatively correlated earnings response coefficients, partially growth opportunities (market to book value ratio) significant effect on earnings response coefficients, partially sized companies (firm size) significantly influence earnings response coefficients.Keywords: earnings response coefficients, leverage, systematic risk (beta) Growth opportunities, size of the company
IAIN Surakarta
2018-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/164
10.22515/shirkah.v2i2.164
Shirkah: Journal of Economics and Business; Vol 2, No 2 (2017)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/164/30
Copyright (c) 2018 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/198
2019-02-17T13:16:00Z
home:ART
Macroeconomic Variables on Indonesian Sharia Capital Market
Nugroho, Taufik
Rusydiana, Aam S.
This article emphasizes to analyze the effect of macroeconomic variables on sharia capital market in Indonesia by using Vector Error Correlation Model (VECM) approach method. The variables used are world oil price, Industry Production Index (IPI) Currency Exchange Rate to Dollar and Consumer Price Index (CPI) in Indonesia. The research show that in the Indonesian Stock Sharia Index (ISSI) model, the VECM in the ISSI model can explain in the short term the IPI variable, world oil price, rupiah to dollar, DJIA and CPI does not affect to ISSI variable. While in the long term, world oil prices are positive climate and Dow Jones Industrial Average (DJIA) variables negatively affect ISSI. In addition, FEVD test the world oil price has more dominant contribution than other variable 6.02%. Keywords: sharia capital market, macroeconomics, VECM, ISSI
IAIN Surakarta
2019-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/198
10.22515/shirkah.v3i2.198
Shirkah: Journal of Economics and Business; Vol 3, No 2 (2018)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/198/51
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/263
2019-12-24T18:54:06Z
home:ART
The Recent Development of Islamic Economic Studies in Indonesia
Adibuddin, Ahmad Farras
Setiawan, Doddy
Sutopo, Bambang
Islamic Economics
islamic economics, bibliography, analitycal method, literature studies, survey method.
This study outlines the recent development of Islamic economics in Indonesia. The data has been gathered from articles on Islamic economics published in the select national accredited journals in Indonesia from 2004 – 2017, consisting of 184 articles. This study has applied the field method chart as suggested by Hesford. We have classified these articles based on the field of research, the research topic, and its method. This study finds that there is an increase number of articles on Islamic economics in Indonesia published on national-accredited journals. These selected articles mostly discussed such topics relating to the banking issues. Keywords: Islamic economics, bibliography, analytical method, literature studies, survey method.
IAIN Surakarta
2019-12-24
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/263
10.22515/shirkah.v4i1.263
Shirkah: Journal of Economics and Business; Vol 4, No 1 (2019)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/263/67
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/276
2020-09-09T06:26:52Z
home:ART
Determinants of Underpricing in Islamic and Non-Islamic Shares on IPO
Setya, Vabila Ananta
Supriani, Indri
Fianto, Bayu Arie
Islamic economics; Islamic Finance; Islamic Stock Market.
Initial Public Offering (IPO); Underpricing; Islamic Shares; Non-Islamic Shares
This study aims at investigating the factors affecting the share’s underpricing in service companies of the Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX) covering the period from 2011 to 2017. Compared to the precedent studies, this study provides an empirical comparison between Islamic and non-Islamic shares on 22 underpricing stock samples from 44 IPOs in Islamic service shares and 21 underpricing samples from 32 IPOs in non-Islamic service shares. This study adopts a multiple linear regression analysis and an independent sample t-test method. It is revealed that the underwriter's reputation and auditor's reputation have a significant effect on the underpricing of IPO on IDX, both in Islamic and non-Islamic service companies. The result of independent samples t-test indicates that Islamic service shares companies have better financial performance compared to non-Islamic service shares companies. Predicated upon the results, this study implicatively insinuates that companies based on Shariah compliance could anticipate the underpricing level more expeditiously since the Shariah principles are in line with the decreasing level of underpricing.
IAIN Surakarta
Bayu Arie Fianto, Universitas Airlangga
2020-04-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/276
10.22515/shirkah.v5i1.276
Shirkah: Journal of Economics and Business; Vol 5, No 1 (2020); 70-100
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/276/84
Copyright (c) 2020 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/383
2021-07-13T23:52:22Z
home:ART
Revisiting the Contribution of Islamic Banks’ Financing to Economic Growth: The Indonesian Experience
Supriani, Indri
Fianto, Bayu Arie
Fauziah, Najim Nur
Maulayati, Ryan Rahmah
Islamic Economics; Finance; Islamic Banking
Economic Growth; Indonesian Economic Experience; Islamic Banking; Profit and Loss Sharing
The contribution of Islamic banking towards economic growth remains debatable amongst academicians and practitioners. This study investigates the relationship between Islamic banks’ financing and economic growth in Indonesia which is the largest Muslim population country. This study adopts Autoregressive-Distributed Lag (ARDL) and utilizes time-series quarterly data from 2011Q1 to 2019Q3. The study uses four predictors: financing to deposit ratio, gross capital fixed formation, inflation, and trade openness. The results from the auto-regressive distributed lag model indicate that, in the long-run, Islamic banks' financing has a significant impact on the Indonesian economy. However, in the short-run, financing does not make a substantial contribution to Indonesian economic growth. The study’s key implication is that financing by Islamic banks still makes a limited contribution to economic growth in Indonesia. This study enhances the literature review, specifically on evaluating the contribution of Islamic banks towards economic growth. Numerous existing studies on this topic covering the crisis period data, which might suffer from data bias. Therefore, this study addresses this topic, excluding the global financial crises period such as 1998, 2008, and 2020, to demonstrate Islamic banks' evident contribution to Indonesian economic growth.
IAIN Surakarta
2021-03-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/383
10.22515/shirkah.v6i1.383
Shirkah: Journal of Economics and Business; Vol 6, No 1 (2021); 18-37
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/383/109
Copyright (c) 2021 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/379
2021-12-31T17:49:54Z
home:ART
Stress and Job Performance of Healthcare Workers amidst COVID-19 Pandemic: The Mediating Role of Burnout
Agustina, Tri Siwi
Rarastanti, Putri Dian
Hidayat, Arif Fatah
Human Resource Management
Burnout; COVID-19 Pandemic; Healthcare Workers; Job Performance; Stress
Healthcare workers in hospitals are one of the frontliners in handling the COVID-19 issue. However, previous studies were mostly directed on doctors and nurses, albeit many other workers are involved in managing the COVID-19 issue at a hospital. Physical and mental work pressures in performing their jobs and responsibilities potentially affect their performance. This study aims to shed some light on the direct influence of job stress on the job performance of healthcare workers during the COVID-19 pandemic with burnout as a mediating variable. This study make use of a cross-sectional approach by employing a questionnaire to gather the data from 194 healthcare workers at Aisyiyah Ponorogo General Hospital Indonesia. Drawing on the Structural Equation Modeling Partial Least Square, the results reveal that (1) job stress has a negative influence on the job performance of the healthcare workers, (2) job stress is proven to have a positive effect on the burnout of the healthcare workers, and (3) burnout is found to partially mediate the effect of job stress on the job performance of the healthcare workers. By referring to the compelling results, valuable suggestions are offered to the hospital managers and further related studies. This study’s results further contribute to providing recommendations for the hospital management as well as the government concerning on factors affecting the healthcare workers’ job performance, especially at the age of a crisis such as the COVID-19 pandemic.
IAIN Surakarta
Aisyiyah General Hospital Ponorogo
2021-12-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/379
10.22515/shirkah.v6i3.379
Shirkah: Journal of Economics and Business; Vol 6, No 3 (2021); 315-335
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/379/127
Copyright (c) 2021 Tri Siwi Agustina, Putri Dian Rarastanti, Arif Fatah Hidayat
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/480
2022-12-12T14:47:28Z
home:ART
Waqf and Environment: A Bibliometric Analysis
Anam, Muhammad Syariful
Ahmad, Rasikh Saifan
Ali, Reza Awaliah
Rosia, Rina
Islamic Economics; Economics
Bibliometric Analysis; Environment; Waqf
Despite the plethora of studies on environmental waqf in the literature, research objectives and results are still inconsistent. Therefore, this study maps the literature on environmental waqf to explore future research directions. Based on data from Scopus from 2001 to March 2022, bibliometric analysis using VOSviewer was used to create this mapping research system. This study visualized a map of co-authorship and co-occurrence of keywords. We present several aspects of the literature on environmental waqf, such as the number of publications per year, document type, journal, author, affiliation, country, subject, and topic. The environmental waqf research review is made up of 120 articles written by 160 authors who are affiliated with 116 institutions across 29 countries. These articles were published in 79 sources. The bibliometric results through the analysis of the keywords identified four research streams: waqf in sustainable development, regional planning, waqf governance in the agricultural sector, and cash waqf for welfare improvement. This study proposes future directions for environmental waqf research, focusing on the role of waqf in achieving the goal of sustainable development for environmental stability.
IAIN Surakarta
2022-09-09
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/480
10.22515/shirkah.v7i2.480
Shirkah: Journal of Economics and Business; Vol 7, No 2 (2022); 201-218
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/480/148
Copyright (c) 2022 Muhammad Syariful Anam, Rasikh Saifan Ahmad, Reza Awaliah Ali, Rina Rosia
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/557
2023-09-06T10:13:48Z
home:ART
Muslim Non-Cash Transaction Behavior: The Moderating Role of Religiosity
Cahya, Chindy Chintya
Umam, Khoirul
Islamic Economics
Muslim Behavior; Non-cash Transaction; Religiosity; Technology Acceptance Model
Despite years of exploration, empirical evidence regarding the mediating role of religiosity in the relationship between non-cash interest and behavior is still lacking. This study analyzed the behavior related to the use of non-cash transactions by Muslim communities moderated by religiosity based on the TAM model. The sampling technique in this study used purposive sampling with a total of 438 respondents. The data in this study were analyzed using Partial Least Square Structural Equation Model (PLS-SEM) with Smart PLS 3.0. The results of this study reveal that religiosity can moderate the interest and behavior of using non-cash transactions. Besides that, the perceived ease of use and perceived usefulness have a significant positive effect on consumer behavior in using non-cash transactions, which are proxied by attitude and interest. These results indicate that the Muslim community is accepting and even supporting the development of technology in the payment system because technology brings convenience and benefits. As a result, players in the Islamic finance and halal market should pay close attention to the advancements in payment system technology to ensure the Muslim community prefers payment products on the Sharia market.
IAIN Surakarta
University of Darussalam Gontor, Master of Islamic Economic Law
2023-04-13
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/557
10.22515/shirkah.v8i2.557
Shirkah: Journal of Economics and Business; Vol 8, No 2 (2023); 109-124
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/557/167
Copyright (c) 2023 Chindy Chintya Cahya, Khoirul Umam
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/664
2024-03-27T14:36:54Z
home:ART
Strategic Performance Dynamics: Elucidating the Effect of Competitive and Growth Strategies on Companies
Reny W.A., Armalia
Competitive Strategy; Growth Strategy; Company Strategic Performance
There was a dearth of empirical information and thorough understanding into how these strategies interacted and affected the performance of companies in the setting of Lampung Province before this research. Thus, this research investigates the effect of competitive and growth strategies on the strategic performance of companies registered with the Lampung Province Department of Industry and Trade. Utilizing a quantitative approach and statistical analysis of data from 396 survey respondents representing businesses across 15 cities and regencies in Lampung Province, the study employs the Partial Least Square (PLS) Structural Equation Modeling (SEM) method with SmartPLS software to analyze the data. The results indicate that competitive strategy significantly affects the strategic performance of companies. Additionally, growth strategy also significantly contributes to improved strategic performance, highlighting the importance of selecting the right growth strategies for companies. Simultaneously, both competitive and growth strategies exert a significant effect on the strategic performance of companies. These insights provide valuable guidance for businesses and regulatory authorities in Lampung Province's industrial and trade sectors, aiding them in designing more effective strategies to enhance company performance, considering both competitive and growth strategies.
IAIN Surakarta
2023-10-22
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/664
10.22515/shirkah.v9i1.664
Shirkah: Journal of Economics and Business; Vol 9, No 1 (2024); 33-48
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/664/188
Copyright (c) 2023 Armalya Reni W.A.
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/26
2018-04-06T15:21:36Z
home:ART
Aquaponics Cultivation of Ipome Aquatica and the Peasant Financial Income of Cirata Cistern
Gandhy, Abel
The research paper analyzes the financial income of a poor community living around the Cirata cistern, in West Java, Indonesia, before and after the community employed the aquaponics strategy of planting ipomoea aquatica. Data are gathered from observation, interviews and statistical analysis of the incomes of community members. In addition, analysis of the data applies Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period (PP). The findings clearly demonstrate an increased annual income of more than 1.117.296 rupiah among those community members using the aquaponics strategy. Once the community has adjusted to professionally implementing this aquaponics strategy, it would be practically useful to invite investors to invest their capital to develop this area. Keywords: aquaponics, financial income, West Java, internal rate of return, payback period
IAIN Surakarta
2016-08-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/26
10.22515/shirkah.v1i2.26
Shirkah: Journal of Economics and Business; Vol 1, No 2 (2016); 241-256
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/26/13
Copyright (c) 2016 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/39
2018-04-06T15:58:15Z
home:ART
Service Quality and Non-Muslim Satisfaction Using Sharia Bank Products and Services
Mamuaya, Nova Ch
Some studies show that religious belief does not take effect affecting consumer using sharia bank products and services. This research has implemented six dimensions of Othman and Owen which modified five dimensions of Parasuraman with adding compliance dimension. The six dimensions of Othman Owen are known as CARTER (compliance, assurance, reliability, tangible, empathy, and responsiveness). The research purpose is to analyze compliance, assurance, reliability, tangible, empathy, and responsiveness effect on non-Muslim customer satisfaction on sharia bank products and services at Manado Sulawesi Utara partially or simultaneously. The data was gathered with questionnaire instruments of 70 respondents, measured with five Likert scale five dots. The research result shows compliance, assurance, reliability, tangible, empathy, and responsiveness has significant effect on customer satisfaction. Responsive has most strong effect and compliance is the weakest. Keywords: Sharia Bank, non-Muslim, quality service, customer satisfaction, Manado
IAIN Surakarta
2018-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/39
10.22515/shirkah.v2i1.39
Shirkah: Journal of Economics and Business; Vol 2, No 1 (2017)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/39/25
Copyright (c) 2018 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/201
2019-02-17T10:37:02Z
home:ART
Conventional Home Loan and Islamic Home Financing in Comparative Perspective
Umardani, Dwi
This article aims to comparatively discuss conventional home loan (Kredit Perumahan Rakyat/KPR) and Islamic home financing (Pembiayaan Pemilikan Rumah Syariat/PPRS), locating in Bank Central Asia (BCA) and Bank Syariah Mandiri (BSM). Qualitative narrative of formal procedural system of owning home of the mortgages critically analyzed aiming to get clear-cut the differences both loans. This paper confirms that BCA uses the interest system in providing mortgage (KPR) and does not concern on the use of the funds. BSM generally has implemented murabaha scheme (deferred payment sale). For the late paying installments, both banks have applied quite different procedure systems.Keywords: mortgages, home loan, KPR, PPRS
IAIN Surakarta
2019-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/201
10.22515/shirkah.v3i1.201
Shirkah: Journal of Economics and Business; Vol 3, No 1 (2018)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/201/42
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/231
2019-12-26T06:00:37Z
home:ART
Muslim Business Women in Indonesia
Qamariyah, Farihatul
This study examines the intersection between religion and economic performance through investigating religious ethics and tradition among devout businesswomen. This study also focuses on the issue of spiritual business enterprise. I observed seven Muslim business women as subjects who negotiate a religious and cultural perception of their gendered role in society. During their entrepreneurial journey, Muslim business women transform their conventional company into spiritual – based operations for religious and ethical reason. I undertook nine weeks of fieldwork in urban areas of Jakarta, Purworejo and Yogyakarta. I also conduct life story interview sessions and participatory observation with the seven Muslim business women’s project of business including director, manager, employee, and so – called spiritual division. Significantly, the products that they sell reflect spiritual and moral underpinnings. Moreover, the spiritual design of company plays a role in employee screening, training, and benefit, which all incorporate aspects of Islamic practice. This research demonstrates the strong role of religion namely Islam, as evidenced in the Muslim business women’s narratives, in functioning as a support system that can greatly enhance the economic and life prosperity. Keywords: Muslim business women, religious ethics, spiritual economics, Indonesia
IAIN Surakarta
2019-12-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/231
10.22515/shirkah.v4i2.231
Shirkah: Journal of Economics and Business; Vol 4, No 2 (2019)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/231/72
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/274
2019-12-26T04:13:04Z
home:ART
Social Embeddedness and Economic Behaviour in Pesantren Mlangi
Rahayu, Mustaghfiroh
In contrast to global research on the relationship between Islam and entrepreneurship, analyses which shows a negative trend, researches on this topic in Indonesia show different findings. Various researches show the positive impact of the teachings of Islam on Muslim entrepreneurial behaviour, including multiple studies conducted in Mlangi. Continuing the existing research, this research looks at the role of pesantren networks in entrepreneurial practices carried out by entrepreneurs as well as caregivers for pesantren in Mlangi. By using the social embeddedness theory, this research found out that there is a dialogue between rational choice, social context and pesantren networks in the business run by entrepreneurs cum caregivers of pesantren in Mlangi. Keywords: social embededdness), Mlangi, pesantren entrepreneur
IAIN Surakarta
2019-12-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/274
10.22515/shirkah.v4i3.274
Shirkah: Journal of Economics and Business; Vol 4, No 3 (2019)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/274/79
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/337
2020-12-28T08:55:55Z
home:ART
Performance of GoFood MSEs Partnership: An Integration of Entrepreneurial Orientation, Marketing Capabilities, and Brand Orientation
Prastiwi, Septi Kurnia
Rohimat, Asep Maulana
Brand Orientation; Entrepreneurial Orientation; Marketing Capability; MSEs Performance
The current application of Gojek with its GoFood feature can serve the function as promotion media to consumers at the maximum extent for the Micro and Small Enterprises (MSEs) in the culinary business. Nevertheless, not all have been able to experience the improvement of this business performance in terms of the new application feature. Therefore, this study aims at investigating and analyzing the role of entrepreneurial orientation, marketing capability, and brand orientation to improve the performance of GoFood partnering SMEs. There were 112 samples of business partners in Surakarta participated in this study. The data analysis technique was by SEM using the application of AMOS 2.4. The research findings provide a conclusion that there is a significant effect of entrepreneurial orientation on marketing capabilities, brand orientation, and business performance. However, marketing capability and brand orientation were not proven to improve business performance; similarly, the mediation of entrepreneurial orientation through marketing capability and brand orientation was not supportive of business performance development. This study provides an actual contribution to the performance improvement of MSEs entrepreneurs through the digital application as an innovation and creativity of business players.
IAIN Surakarta
2020-12-28
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/337
10.22515/shirkah.v5i3.337
Shirkah: Journal of Economics and Business; Vol 5, No 3 (2020); 310-336
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/337/97
Copyright (c) 2020 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/387
2021-12-09T06:08:45Z
home:ART
Determinants of Online Zakat Intention amongst Muslim Millennials: An Integration of Technology Acceptance Model and Theory of Planned Behavior
Ninglasari, Sri Yayu
Islamic economics; Islamic social finance
Financial Technology; Muslim Millennials; Online Zakat Intention; Technology Acceptance Model; Theory of Planned Behavior
Today’s modern civilization has resulted in the crucial role of technology in human life, including financial matter. Integrating Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB), this study sheds some light on the determinants of Muslim millennials’ intention in performing zakat payment using Financial Technology (Fintech). An online questionnaire survey was conducted to gather the required data from a group of Indonesian Muslim millennials. Employing purposive sampling technique, the sample consisted of 200 respondents. The data were analyzed with the assistance of Structural Equation Model - Partial Least Square (SEM-PLS). The results demonstrated that perceived ease of use and perceived usefulness positively and significantly affected the respondents’ attitudes. Moreover, attitudes, subjective norms, and perceived behavioral control significantly affected the intention of using Fintech to perform zakat payment. The results further revealed that there was no direct influence between perceived ease of use and perceived usefulness on the respondents’ intention to use Fintech. However, it had an indirect effect by the mediation of attitude variable. As a theoretical implication, this study contributes to the literature enhancement in the discourse of TAM and TPB models in zakat context. Practically, it assists zakat management institutions recognize the Muslim millennial community and develop digital zakat payment platforms.
IAIN Surakarta
2021-08-24
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/387
10.22515/shirkah.v6i2.387
Shirkah: Journal of Economics and Business; Vol 6, No 2 (2021); 227-245
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/387/122
Copyright (c) 2021 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/478
2022-12-12T14:47:28Z
home:ART
The Role of Islamic and Conventional Microfinance in Tackling Financial Exclusion in Bangladesh, Nigeria, and Uganda
Azrak, Tawfik
Edema, Muzamil
Conventional Microfinance; Financial Exclusion; Financial Inclusion; Islamic Microfinance
There has been to pertinent study considering the growth of Islamic and conventional microfinance institutions as an antecedent of financial inclusion in Bangladesh, Nigeria, and Uganda in a single study. Adults who are financially excluded make up sizable numbers in Bangladesh, Nigeria, and Uganda, the three OIC countries. Financial exclusion has been addressed through the establishment of microfinance institutions. This study attempts to review the contribution of Islamic and conventional microfinance institutions established in these countries in tackling financial exclusion. The study used the data from the Global Findex Database of the World Bank and IMF Financial Access Survey to draw a comparative image of financial access among the countries. The evidence indicated that there are significant financial gaps across the countries and hence a huge opportunity for Islamic microfinance with its vast range of financial products could be implemented to spur economic growth and tackle financial exclusion. Policymakers can use the study's findings to entice and build new microfinance institutions with broadly inclusive products for all populations of these countries.
IAIN Surakarta
2022-09-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/478
10.22515/shirkah.v7i2.478
Shirkah: Journal of Economics and Business; Vol 7, No 2 (2022); 113-123
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/478/140
Copyright (c) 2022 Tawfik Azrak, Muzamil Edema
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/456
2023-06-20T16:25:21Z
home:ART
The Financial Performance of Islamic Rural Bank in Indonesia: A Bibliometric Analysis
Christiyanto, Wenda Wahyu
Solikin, Ikin
Purnomo, Budi Supriatono
Andriana, Denny
Business; Management
Bibliometric Analysis; Financial Performance; Islamic Rural Banks
No bibliometric investigation has been carried out regarding the Financial Performance of the Islamic Rural Bank in Indonesia, even though Indonesia harbors the largest Muslim population, denoting an untapped market for Islamic financial institutions. This study aims to conduct extensive bibliometric literature on Financial Performance of the Islamic Rural Bank in Indonesia. The study utilized Publish or Perish (PoP) software to identify articles related to the topic from the Google Scholar database. Out of 982 articles found between 2015 and 2020, 68 articles were relevant and selected for analysis. These articles were further processed using Mendeley reference manager software and visualized using VOSviewer. The study outcomes provide a comprehensive view of the timeframe of publications, academic journals, citation rates, authorship, research subjects, and methodologies applied in examining financial performance. It provides a summary of the variables that impact the financial performance of Islamic rural banks in Indonesia and puts forth an all-encompassing framework for predicting the financial performance of these banks. This study serves as a valuable reference for future research on the Financial Performance of Islamic Rural Banks in Indonesia by providing an overview of potential topics, research methodology, variables involved, and a suggested financial performance model for Islamic rural banks in Indonesia.
IAIN Surakarta
2023-03-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/456
10.22515/shirkah.v8i1.456
Shirkah: Journal of Economics and Business; Vol 8, No 1 (2023); 31-47
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/456/161
Copyright (c) 2023 Wenda Wahyu Christiyanto
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/555
2023-11-30T07:31:31Z
home:ART
Purchase Decision on Halal Products among Female Muslim: Evidence from Indonesia
Sujono, Rusny Istiqomah
Wiyandi, Wawan
Wibowo, Febrian Wahyu
Yunadi, Ahmad
Kamal, Al Haq
Wibowo, Ardy
Salam, Abdul
islamic economics, halal product
Halal Certificate, Religiosity, Product Quality, Price, Brand, Halal Knowledge, Purchasing Decisions
So far, limited research has analyzed the factors influencing female's decisions to purchase halal products. The purpose of this study was to determine how religiosity, product quality, price, brand, and halal knowledge affect the decision-making process of Islamic female students when purchasing halal-certified products. The study employed quantitative research methods, employing a questionnaire distributed through Google Forms for data collection. The study's population comprised all female students at Pondok Pesantren Al Munawwir Yogyakarta Indonesia. The sampling technique employed the Slovin formula, resulting in a research sample of 91 respondents. Data analysis involved classical assumption tests, multiple linear regression, partial tests (t-tests), simultaneous tests (F-tests), and the determination coefficient (R²). The findings indicated that religiosity, price, and halal knowledge negatively influenced female's purchasing decisions for halal products. Conversely, product quality and brand positively influenced these decisions. The study highlights that consumers, especially female students, prioritize brands and product quality when deciding to purchase halal products. Consequently, producers of halal products need to prioritize and enhance product quality.
IAIN Surakarta
2023-08-11
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/555
10.22515/shirkah.v8i3.555
Shirkah: Journal of Economics and Business; Vol 8, No 3 (2023); 309-321
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/555/187
Copyright (c) 2023 Rusny Istiqomah Sujono, Wawan Wiyandi, Febrian Wahyu Wibowo
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/563
2024-03-15T07:23:01Z
home:ART
Factors Affecting Financial Stability of Sharia Banks in Indonesia
Oktaviana, Ulfi Kartika
Miranti, Titis
Islamic Banking; Islamic Finance
Bank Ownership; Financial Stability; Sharia Banks in Indonesia
To ensure the financial stability of Indonesian banks, especially Sharia banks, it is essential to focus on various factors and elements. This study investigates the endogenous and exogenous factors influencing the financial stability of Sharia banks in Indonesia. The study utilized data from the annual financial statements of Sharia banks in Indonesia spanning from 2010 to 2021. Panel data regression served as the analytical tool for the research. The findings indicate that the stability of Sharia commercial banks in Indonesia is influenced by both capital structure and credit risk. Financial leverage also affects sharia bank’s financial stability. While ownership distinguishes a bank in terms of organizational structure, it does not necessarily guarantee stability. Islamic commercial banks remain stable amid the COVID-19 pandemic, showing no significant impact on their overall stability. These findings will enhance bank understanding of the risks faced by banks and form the basis for new regulatory efforts to strengthen overall risk management, including liquidity risk and credit risk.
IAIN Surakarta
2024-03-15
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/563
10.22515/shirkah.v9i2.563
Shirkah: Journal of Economics and Business; Vol 9, No 2 (2024); 213-228
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/563/201
Copyright (c) 2024 Ulfi Kartika Oktaviana, Titis Miranti
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/2
2020-09-09T06:25:02Z
home:ART
The Growth of Sharia Insurance in Indonesia 2015 – 2016: an Academic Forecast Analysis
Muthmainah, Muthmainah
This research is intended to analyze and to forecast the growth of sharia insurance in Indonesia, using Autoregressive Integrated Moving Average (ARIMA) analysis. The variables used in this research are assets, investments, premium, and claims. Quarterly time series data from period quarter I (March 2015) up to quarter IV (December 2016), gathered from Islamic Insurance Statistic Published by Otoritas Jasa Keuangan (OJK), are being carefully examined and academically predicted. As a result, ARIMA analysis show that the growth of sharia insurance in Indonesia has fluctuated, confidently it can be predicted that nominally it will increase in each quarter, including its’ assets, investments, premium and claims. This research would especially contribute to the sharia insurance companies to formulate their strategies in the future. Keywords: sharia insurance, ARIMA, islamic insurance statistic
IAIN Surakarta
2016-04-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/2
10.22515/shirkah.v1i1.2
Shirkah: Journal of Economics and Business; Vol 1, No 1 (2016); 1-22
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/2/3
Copyright (c) 2016 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/89
2018-04-06T16:18:37Z
home:ART
Statement of Financial Accounting Standard (PSAK) No. 109 and Its Implementation in Several Zakat Management Organizations in Malang, East Java
Hasibuan, Henny Triyana
Abstract Indonesian Accountant Association (IAI) has issued the statement of financial accounting standards No. 109 (PSAK No. 109) regarding zakat, infaq, sadaqah (ZIS). This research was conducted on several Zakat Management Organization (OPZ) in Malang, East Java. This research aims to analyze the consistency of the PSAK application in some OPZ in Malang in accordance with Statement of Financial Accounting Standards (PSAK) No. 109. As a result, this research finds that some OPZ in Malang do not prepare financial statements in accordance with PSAK 109. The financial statements of the OPZ is reported only in the form of income statements and distribution funds, while excluding such statements as financial position, changes in funds, changes in assets, cash flow and remarks to the financial statements. This research give a salient contribution of analyzing the implementation of zakat, infaq and sadaqah in Indonesia. KeywordsPSAK No.109, Indonesian Accountant Association (IAI), zakat, infaq, sadaqah
IAIN Surakarta
2016-12-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/89
10.22515/shirkah.v1i3.89
Shirkah: Journal of Economics and Business; Vol 1, No 3 (2016); 339-354
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/89/19
Copyright (c) 2017 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/169
2018-04-06T16:50:53Z
home:ART
Productive Zakat of Baznas Yogyakarta on the Growth of Micro Business
Faisal, Agus
Yuliani, Irma
zakat; infaq; sadaqah; micro business; SmartPLS; Baznas; Yogyakarta
This empirical study aims to determine the impact of the productive zakat, infaq and sadaqah (ZIS) on the growth of micro business and the welfare of mustahiq in Badan Amil Zakat Nasional (Baznas) branch of Daerah Istimewa Yogyakarta (DIY). Applying structural equation modeling partial least square (PLS SEM), it confidently aims to verify the factors that influence the mustahiq welfare. The data of the research had systematically gathered by distributing questionnaires to 50 respondents and analytically processed by SmartPLS 3.0. This paper found that the productivity of ZIS took significantly positive influence on the growth of micro business and the welfare of mustahiq. In other words, the financial capital given to mustahiq able to improve micro business through developing the employment. Keywords: zakat, infaq, sadaqah, micro business, SmartPLS, Baznas, Yogyakarta
IAIN Surakarta
2018-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/169
10.22515/shirkah.v2i3.169
Shirkah: Journal of Economics and Business; Vol 2, No 3 (2017)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/169/36
Copyright (c) 2018 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/199
2019-02-17T13:34:57Z
home:ART
Pasar Resisting Mall: a Cross-Cultural Ethnographic of Economic Traditional Market
Hasanah, Noviy
Yogyakarta since the late ten years has shifted an economic direction taking impacts on such economic sectors as that of pasar (Javanese traditional market). Pasar, as a daily space for economic interaction of the society to be threatened by the increasingly numbers of malls. This article critically tells the story of Gowok small trader resistance to the existence of a nearby mall. Doing ethnography for several months and in-depth interviews with some small traders, the author who comes from non-Javanese native have reflectively analyzed the cultural economy of the Javanese people. This article argues that market traders of pasar Gowok has transformed the pattern of buying and selling behavior and increased the variety of merchandise. Keywords: mall, Yogyakarta, pasar, traditional market, Javanese
IAIN Surakarta
2019-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/199
10.22515/shirkah.v3i3.199
Shirkah: Journal of Economics and Business; Vol 3, No 3 (2018)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/199/55
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/270
2019-12-26T03:25:19Z
home:ART
Muslim Businessmen and Chinese Economics in Singkawang
Fachrurazi, Fachrurazi
Atmaja, Dwi Surya
Prasojo, Zaenuddin Hudi
Instead of being known as the “City of Tasbih”, nowadays Singkawang is either known as the “City of Amoy (Chinese girls)” or the “City of Thousand ChineseTemples”. Cap Go Meh annually International Festival is another evidence of Chinese image making towards the city. This indicates a sort of Chinese domination that must be studied, economically, politically, and socially. Furthermore, the research aims to explore the dynamics of Chinese Counterpart especially the Muslim Business elites' challenge such as ironic the ongoing dominating development. To explore the dynamics, in-depth interviews were held. Key figures among Muslim businessmen, Chinese elites, government officials, even laypeople were questioned in order to obtain a clear description and balanced analysis of possible biases and perspectives of the interviewees. Quantitative data are analyzed and discussed. In short, the research’s findings are: The desire of an Islamic Singkawang is still intact, driven mainly by Muslim businessmen, in order to defend the existence and of Muslim in face of their powerlessness amidst the domination of Chinese elites.Keywords: Muslim; businessmen, Chinese, economics, domination, Singkawang
IAIN Surakarta
2019-12-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/270
10.22515/shirkah.v4i2.270
Shirkah: Journal of Economics and Business; Vol 4, No 2 (2019)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/270/74
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/309
2020-09-10T14:50:15Z
home:ART
Education Level, Spiritual Intelligence, and Love of Money: Do They Correlate to Ethical Perception?
Istiariani, Irma
Arifah, Uliya
Accounting
Education Level; Ethical Perceptions; Love of Money, Spiritual Intelligence
The aim of this study is to shed some light on the impact of education level, spiritual intelligence, and love of money on ethical perception of accounting students which still remains unexplored thus far. The data were taken from 100 accounting students of several universities in Semarang Indonesia as the respondents. The data were further analyzed by employing PLS (Partian Least Square). The data analyses revealed several compelling results. First, there was no significant impact of education level on ethical perception of accounting students. Second, spiritual intelligence positively influenced the students’ ethical perception. Third, the education level was found to have no significant effect on love of money. Fourth, the spiritual intelligence negatively correlated to love of money. Fifth, the love of money did not provide a significant impact on students’ ethical perceptions. These results contribute to providing positive insights for academic stakeholders in solving ethical problems of accounting students who are going to be professional accountants and auditors. Additionally, the results of this study should be considered as ‘a wake-up call’ for accounting professionals to be more alert toward the threat of ethical violations that could potentially endanger their credibility.
IAIN Surakarta
UIN Walisongo
2020-08-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/309
10.22515/shirkah.v5i2.309
Shirkah: Journal of Economics and Business; Vol 5, No 2 (2020); 228-249
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/309/93
Copyright (c) 2020 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/412
2021-07-13T23:52:22Z
home:ART
Advocacy Coalition Framework of Ultra Micro Loan Policymaking in Indonesia
Soesilo, Nining I
Advocacy Coalition Framework; Development Planning and Policy; Financial Markets and Institutions; Microfinance; Political Economy; Provision and Effects of Welfare Programs
Advocating the Ultra Micro-lending concept of Indonesia's Ministry of Finance in 2017 was a tumultuous nine-year process. The present paper aims to examine the Ultra Micro-lending (UMi) program conducted by the Ministry of Finance of Republic of Indonesia using Advocacy Coalition Framework. This paper showed that Advocacy Coalition Framework could moderate the interest groups' disagreement through seven steps as follows. First, relatively stable parameters of poverty need alleviation using better financial access with empowerment. Second, the external system is inspired by Grameen Bank as the winner of the Nobel Peace Prize. Third, removing constraints and resources of subsystem actors from the internal Ministry of Finance and the Parliaments. Fourth, creating consensus for getting the Ministry of Bureaucratic Reform's permit. Fifth, policy subsystem that coalesces the need of market-rate and subsidized rate to cater to 46.7 million grassroots entrepreneurs as a 'win-win' arrangement to complement the bank-based People's Business Credit (KUR). Sixth, policy outputs as the legal product of the UMi with a 7 Trillion State budget. Seventh, policy impact's measurement after one year piloting before UMi's scaling up. This paper has a significant contribution to enhancing the efficacy of UMi program, and as a continuous effort to ensure the economic development of the country.
IAIN Surakarta
2021-04-16
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/412
10.22515/shirkah.v6i1.412
Shirkah: Journal of Economics and Business; Vol 6, No 1 (2021); 115-136
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/412/115
Copyright (c) 2021 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/363
2022-08-17T11:30:02Z
home:ART
Determinants of Dysfunctional Audit Behavior in the Public Accounting Firms
Mardi, Mardi
Sarka, Susi Indriani
Kardoyo, Kardoyo
Business; Accounting
Dysfunctional Audit Behavior; Organizational Commitment; Professional Commitment; Turnover Intention
This study is an empirical examination of the determinants of dysfunctional audit behavior based on professional commitment and organizational commitment, as well as the turnover intention in a public accounting firm. Data were obtained from 100 auditors who have been registered as members of the Indonesian Institute of Certified Public Accountants (IICPA) with a minimum period of active duty of one year using online questionnaires. Data were analyzed using the Structural Equation Modelling with LISREL. This study concludes that organizational commitment and professional commitment have a negative effect on dysfunctional audit behavior and turnover intention. Commitment is crucial to avoiding dysfunctional audit behavior since persons who are committed are less likely to engage in such behavior. Conversely, the more the turnover intention, the higher the risk of dysfunctional audit behavior. Thus, it is suggested that auditors have emotional relationships, economic values, religious morals, and ethical attitudes when performing their duties as public accountants.
IAIN Surakarta
2022-04-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/363
10.22515/shirkah.v7i1.363
Shirkah: Journal of Economics and Business; Vol 7, No 1 (2022); 33-48
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/363/133
Copyright (c) 2022 Authors
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/522
2023-03-20T06:32:58Z
home:ART
Halal Value Chain in the Holding Business: The Experience of Islamic-based School (Pesantren) in Indonesia
Kholilah, Kholilah
Meylianingrum, Kurniawati
Jaya, Tiara Juliana
Jouti, Ahmed Tahiri
Halal Value Chain; Holding Company; Islamic-based School (Pesantren)
This study constitutes a novel concept that provides a complete analysis of the holding business at an Islamic-based school (Pesantren) and the halal value chain. The halal value chain provides a standard for sharia-compliant production, distribution, or consumption activities. This case study was based in Pesantren Al-Rifa’ie, addressed in Malang East Java Indonesia. This study collected data through interviews, contract data, SOP, financial statements, BMT reports, and observation. The data were analyzed using the heuristic case study. The results showed that the holding business at Pesantren Al-Rifa'ie was in the form of a cooperative since it combines business units. The cooperative has funding, financing, and BMT activities. BMT is profit-oriented through establishing business units. Business units supporting the halal value chain were husbandry, bus rentals, and One Pesantren One Product (OPOP) starting from the input, process, and output. This research strengthens the New Institutional Theory and provides insight into the need for technical requirements to establish the company holding in Pesantren.
IAIN Surakarta
2022-12-12
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/522
10.22515/shirkah.v7i3.522
Shirkah: Journal of Economics and Business; Vol 7, No 3 (2022); 318-334
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/522/155
Copyright (c) 2022 Kholilah Kholilah, Kurniawati Meylianingrum, Tiara Juliana Jaya, Ahmed Tahiri Jouti
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/624
2023-09-06T10:13:48Z
home:ART
Revitalizing the Livelihoods of Kahayan River Communities: Exploring the Determinants of Income Increase
Elia, Andrie
Basrowi, Basrowi
Economic; sociology-economic
Digital Marketing; Entrepreneurial interest; Financial Capital; Population Income
Identifying strategies for increasing the income of densely populated communities, particularly concerning the COVID-19 pandemic, remains a challenge. Specifically, this study aims to investigate the influence of entrepreneurial interest, digital marketing, and financial capital on income generation in Pahandut Village. The study adopts a quantitative research methodology based on a sociological-economic approach. Data analysis involves the use of multiple linear regression analysis. A random sampling technique was utilized to select 152 respondents from the entire population of Pahandut village. The findings reveal that entrepreneurial interest, digital marketing, and financial capital have a positive and significant influence on income generation during the Covid-19 pandemic. Therefore, it can be concluded that greater entrepreneurial interest, utilization of digital marketing, and financial capital will increase income for Kahayan River bank community during the Covid-19 pandemic era. Therefore, to adapt to the evolving business landscape, it is crucial to provide support for business literacy aimed at both starting and expanding a business.
IAIN Surakarta
Universitas Palangka Raya
2023-05-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/624
10.22515/shirkah.v8i2.624
Shirkah: Journal of Economics and Business; Vol 8, No 2 (2023); 189-201
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/624/174
Copyright (c) 2023 Andrie Elia, Basrowi Basrowi
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/688
2024-03-15T07:23:01Z
home:ART
Corporate Governance toward 5.0: Insights from State-Owned Enterprises in Indonesia
Hardianto, Ade Manggala
Nursansiwi, Dwi Arini
Board Education Level; Board Tenure; Ratio of a Board of Independent Directors; Financial Performance.
Existing research separately examines factors like qualification, tenure, and independence in relation to financial performance, overlooking the potential combined or interactive effects. This research intends to determine the role of the board of directors in addressing future challenges encountered by Indonesian state-owned enterprises. The research methodology involves quantitatively correlating independent and dependent variables, with or without variable control, utilizing nine financial ratios to assess firm conditions. The study utilized secondary data from financial statements and annual disclosures of Indonesian state enterprises from 2009 to 2016. The findings indicated that firstly, the degree, whether with or without control variables, is associated with Return on Asset and Fixed Asset Turnover. Secondly, board tenure, with or without control variables, does not exhibit a correlation with financial performance. Thirdly, the size of the independent board of directors, with control variables, does not correlate with financial performance, whereas without control variables, it is correlated with Net Profit Margin and Cash Ratio. This study introduces a new concept of board performance to predict bankruptcy indicators in companies, considering their Return on Assets (ROA) and Fixed Asset Turnover.
IAIN Surakarta
2024-01-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/688
10.22515/shirkah.v9i2.688
Shirkah: Journal of Economics and Business; Vol 9, No 2 (2024); 149-164
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/688/196
https://shirkah.or.id/new-ojs/index.php/home/article/downloadSuppFile/688/189
Copyright (c) 2024 Ade Manggala Hardianto, Raden Irna Afriani, Rita Kartika
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/38
2018-04-06T15:55:54Z
home:ART
The Effect of Sharia Monetary Policy and Financing Quality on Financial Performance in Sharia Banking
Muhfiatun, Muhfiatun
The purpose of this research is to explain the effect of sharia monetary policy instruments and financing quality on the financial performance of sharia banks. The research sample includes Bank Muamalat Indonesia, Bank Syariah Mandiri, Bank Mega Syariah Indonesia, Bank Rakyat Indonesia Syariah, Bank Syariah Bukopin, BCA Syariah, BNI Syariah, and Bank Jabar Banten Syariah. The financial ratios used in this research are Return on Assets (ROA) and Quick Ratio (QR). The financing qualities used here are murabahah, mudharabah, and musharakah. The sharia monetary policy instruments used are GWM and SBIS. The research uses Partial Least Squares as the data analysis instrument. The research result shows that the financing qualities of mudharabah and musharakah, and SBIS, do not affect ROA, while the variables of murabahah financing and GWM do affect ROA. The variable with significant effect on QR is ROA, as murabahah financing quality; GWM and SBIS; and the other two variables of musharakah and mudharabah do not affect QR. The contribution of the financing quality variables of murabahah, mudharabah, musharakah, GWM and SBIS in explaining the effect on the ROA variable is 0.071 or 7.1%, and the other 92.9% are affected by other variables not in the current research model. The contribution of murabahah, mudarabah and musyarakah, GWM and SBIS in explaining the effect on QR is 0.7578 or 75.78% and the remaining 24.22% is the effect of other variables not in this research model. Keywords: financing quality, sharia monetary policy instrument, financing performance, ROA
IAIN Surakarta
2016-12-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/38
10.22515/shirkah.v1i3.38
Shirkah: Journal of Economics and Business; Vol 1, No 3 (2016); 257-284
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/38/14
Copyright (c) 2016 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/166
2018-04-06T16:41:21Z
home:ART
Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management
-, Warsono
assets; deferred tax expense; tax planning; profit management
The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. How to do the management to influence the accounting numbers can be either profit management through deferred tax assets, deferred tax expense and tax planning in the financial statements. This paper examines the effect of deferred tax assets deferred tax burden, and tax planning to earnings management conducted by the company. Data of the research is to use secondary data from company financial statements that were downloaded from the official website of Indonesia Stock Exchange. Using sampling technique is performed by purposive sampling. The study population is the Property and Real Estate companies listed in Indonesia Stock Exchange in the period 2011-2015. The study take sample as many as 34 companies Property and Real Estate in the Stock Exchange in 2011-2015. Hypothesis testing uses multiple regressions with SPSS software version 22. The result shows that the Deferred Tax Assets positive and significant effect on earnings management; while deferred tax expense and tax planning significant negative effect on earnings management. Keywords: Assets, Deferred Tax Expense, Tax Planning, Profit Management
IAIN Surakarta
2018-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/166
10.22515/shirkah.v2i2.166
Shirkah: Journal of Economics and Business; Vol 2, No 2 (2017)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/166/29
Copyright (c) 2018 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/202
2019-02-17T13:28:14Z
home:ART
Hurdle Rate and Adverse Selection on Escalation of Commitment
Ridha, M. Arsyadi
This article tests the effect of hurdle rates and adverse selection on escalation of commitment. Participants consist of 135 junior managers who had passed two course of management. The result indicates that the managers with adverse selection conditions will tend not to continue unfavorable projects. This research also affirms that the managers with adverse selection conditions will be more likely not to continue projects that are not favorable under the conditions of self-set hurdle rates compared to the conditions of organization-set hurdle rates. This article may contribute to empirical evidence of a decline in comprehensive escalation of commitments. Keywords: adverse selection, self-set hurdle rates, organization-set hurdle rates, escalation of commitment
IAIN Surakarta
2019-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/202
10.22515/shirkah.v3i2.202
Shirkah: Journal of Economics and Business; Vol 3, No 2 (2018)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/202/52
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/265
2019-12-24T18:54:06Z
home:ART
Identifying Financial and Non-Financial Factors as the Determinant of Sukuk Rating in Indonesia
Utami, Datien Eriska
The present study aims to identify financial and non-financial factors as the determinant variables of Indonesian companies' Sukuk ratings between 2014 and 2017. Five independent variables, i.e. firm size, profitability, leverage, guarantee status, and types of Sukuk, are involved in this study with Sukuk rating as the dependent variable. This study employed secondary data in the form of sixty-eight (68) Sukuk publications as the sample. The Sukuk publications observed in this study were still in circulation during the observation years obtained from Otoritas Jasa Keuangan (OJK/ Financial Services Authority) websites, annual reports of companies listed in Indonesia Stock Exchange, and PT Pefindo website. By utilizing Multinomial Logistic Regression, this study reveals that the financial factor, the profitability, had a significant effect on the Sukuk rating. Moreover, it also shows that the non-financial factor influencing the Sukuk rating was the guarantee status. On the contrary, the variables of firm size, leverage, and types of Sukuk did not affect the Sukuk rating. Keywords: firm size, profitability, leverage, guarantee status, types of Sukuk, Sukuk rating
IAIN Surakarta
2019-12-24
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/265
10.22515/shirkah.v4i1.265
Shirkah: Journal of Economics and Business; Vol 4, No 1 (2019)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/265/63
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/302
2020-09-09T06:35:32Z
home:ART
Sharia Firm Value: The Role of Enterprise Risk Management Disclosure, Intellectual Capital Disclosure, and Intellectual Capital
Pratama, Bima Cinintya
Sasongko, Karin Maharani
Innayah, Maulida Nurul
Enterprise Risk Management Disclosure, Intellectual Capital Disclosure, Intellectual Capital, Firm Value
This present study aims to determine the effect of enterprise risk management disclosure, intellectual capital disclosure, and intellectual capital towards firm value. The population in this study is sharia commercial banks in Indonesia from 2010 through 2018. This research employs the purposive sampling technique to obtain a sample of 106 companies that met the criteria. Multiple regression analysis using the SPSS program was employed as the data analysis technique. The results of this study revealed that enterprise risk management disclosure has a positive effect on firm value. Moreover, the intellectual capital disclosure variable has negatively related to firm value. The intellectual capital variable, however, does not affect the firm value. The results of this study imply that sharia commercial banks are encouraged to optimize their risk management through the application of enterprise risk management. Moreover, the results further suggest that the sharia banks should also improve their intellectual capital performances to create a competitive advantage for the banks, and therefore it brings higher values for the banks.
IAIN Surakarta
2020-04-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/302
10.22515/shirkah.v5i1.302
Shirkah: Journal of Economics and Business; Vol 5, No 1 (2020); 101-124
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/302/85
Copyright (c) 2020 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/374
2021-07-13T23:52:22Z
home:ART
Oman’s Islamic Banking Performance amidst Covid-19 Outbreak: Prospects and Challenges
Mihajat, Muhammad Iman Sastra
Banking Performance; Covid-19 Outbreak; Islamic Banking Entities (IBEs); Islamic Banks’ Prospects and Challenges
Covid-19 pandemic forced Islamic banking in Oman to slow down and to change strategies adapting to the current situation. The Covid-19 outbreak has raised various challenges for Islamic banking. In order to maintain the sustainable growth of the industry, stakeholders of Islamic banking should strive collectively to solve these challenges. Nevertheless, Islamic banking was able to maintain and manage capital and liquidity buffers. The growth for 2021 is expected to remain stable for at least a single-digit growth. However, there would be asset-quality and profitability pressure for Islamic banks within the Sultanate of Oman. This paper highlights the performance of Islamic banking in Oman amid the Covid-19 outbreak. This paper demonstrates that the industry merely recorded a single-digit growth compared to the last seven years at double-digit growth due to the pandemic. The paper further delineates on the prospects and challenges of Islamic Banks Entities (IBEs). It also suggests some practical solutions for survival. This paper contributes to providing an alluded picture of the current conditions and situation of Islamic banks in Oman as well as insights to deal with the challenges to enhancing the banking performances during the Covid-19 outbreak.
IAIN Surakarta
2021-04-03
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/374
10.22515/shirkah.v6i1.374
Shirkah: Journal of Economics and Business; Vol 6, No 1 (2021); 38-51
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/374/110
Copyright (c) 2021 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/432
2021-12-31T17:49:54Z
home:ART
Effectiveness of Islamic Monetary Policy Transmission on Inflation and Economic Performance
Bawono, Anton
Laksana, Khoir Umi
Nabila, Rifda
Himmati, Risdiana
Economic
Bank Indonesia Sharia Certificate; Economic Performance; Inflation; Islamic Interbank Money Market; Islamic Monetary Policy
The most crucial part for the economic development of a country is maintaining the stability of inflation to create a positive climate for economic and business activities. A number of efforts can be performed to achieve stable inflation and increase economic growth by designing monetary policy incorporating the variables of Bank Indonesia Sharia Certificate (SBIS), Islamic Interbank Money Market (IIMM), and Financing. Drawing on this issue, the in-hand study aims to examine the effectiveness of Islamic monetary policy transmission, using the instruments of SBIS, IIMM, and Financing, on inflation and economic performance (GDP) from the period of January 2011 to December 2020. Using secondary data, this study employs VAR/VECM approach by the assistance of Eviews program. The results reveal that in the short term period, inflation is significantly influenced by the IIMM, while GDP t is affected by the GDP t-1 and financing activities. In the long term period, both inflation and GDP are determined by SBIS and financing activities. In general, this study results in a conclusion that the variables of IIMM, financing activities, and GDP t-1 influence the economic performance both in short and long term periods. These results contribute as fruitful insights to developing financial strategies and monetary policy to maintain stable inflation and improve economic performance of a country.
IAIN Surakarta
2021-12-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/432
10.22515/shirkah.v6i3.432
Shirkah: Journal of Economics and Business; Vol 6, No 3 (2021); 336-360
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/432/128
Copyright (c) 2021 Anton Bawono, Khoir Umi Laksana, Rifda Nabila, Risdiana Himmati
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/482
2022-12-12T14:47:28Z
home:ART
Practical Implication of Zakat in Socio-economic Empowerment during the COVID-19 Pandemic
Lestari, Meliana Eka Puji
Febiyanti, Cenny Sanita
Abdul Rohman, Muhammad Riyal
Hani Annisaa’, Fella Shasmita
Susanti, Adilnia Fifi
Medias, Fahmi
Islamic Economic; zakat
Practical implication of Zakat; Socio-economic Empowerment; OIC countries
The extent to which zakat has contributed to and been implicated in the socio-economic empowerment of Muslim countries has not been the subject of a literature review. This study analyzes the practical implications of zakat in the OIC countries during the COVID-19 pandemic from the existing literature. Data were obtained from Harzing's Publish or Perish to analyze the role of zakat involvement in the socio-economic community in OIC countries from 2019 to 2021. 31 scholarly studies on the topics of economics, health, and education illustrate the economic implications of zakat. The discussion on the implications of zakat includes poverty reduction, economic empowerment, and MSMEs improvement. Zakat helps to fund community health care. Zakat provides educational scholarships, and school infrastructure, and enhances the feasibility of school arrangements. This study could assist the government to recognize the importance of zakat for socioeconomic empowerment and help policymakers develop strategic strategies to increase zakat participation, particularly in Muslim countries.
IAIN Surakarta
Directorate General of Higher Education of the Ministry of Education, Culture, Research, and Technology
2022-09-09
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/482
10.22515/shirkah.v7i2.482
Shirkah: Journal of Economics and Business; Vol 7, No 2 (2022); 155-166
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/482/145
Copyright (c) 2022 Fahmi Medias, Meliana Eka Puji Lestari, Cenny Sanita Febiyanti, Muhammad Riyal Abdul Rohman, Fella Shasmita Hani Annisaa’, Adilnia Fifi Susanti
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/532
2023-09-06T10:13:48Z
home:ART
Revisiting the Effect of Job Satisfaction and Organizational Culture on Employee Performance: The Mediating Role of Organizational Citizenship Behaviour
Setiani, Setiani
Siswanto, Siswanto
Robithoh, Siti
Employee Performance; Job Satisfaction; Organizational Culture; Organizational Citizenship Behaviour
Research on organizational citizenship behaviour is intriguing because it is often seen as an important asset to bring new perspectives and ideas to improve organizational performance and culture. However, the factors affecting OCB still need more empirical evidence. This study aimed to determine the effect of job satisfaction and organizational culture on employee performance with OCB as a moderating variable at P.T. Magnum Attack Indonesia. This study used a quantitative approach with a questionnaire survey of 89 respondents. The data analysis method uses SEM-PLS. The results showed that job satisfaction had no significant effect on employee performance and OCB. Organizational culture does not affect employee performance but shows a significant effect on OCB. OCB did not mediate the relationship between job satisfaction and employee performance, as well as organizational culture and employee performance. The research suggests that P.T. Magnum Attack Indonesia should enhance the Organizational Citizenship Behaviour (OCB) of individual employees by fostering a culture of care for colleagues, discipline in work, mutual respect, and assistance among co-workers. Consistently practicing OCB can lead to the development of a positive organizational culture.
IAIN Surakarta
2023-04-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/532
10.22515/shirkah.v8i2.532
Shirkah: Journal of Economics and Business; Vol 8, No 2 (2023); 125-142
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/532/169
Copyright (c) 2023 Setiani Setiani, Siswanto Siswanto, Siti Robithoh
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/643
2024-03-27T14:36:54Z
home:ART
A Decade of Research on Intellectual Capital in Indonesia: Systematic Literature Review
Kumalasari, Yuliana
Aryani, Y. Anni
Financial Performance; Intellectual Capital; Systematic Literature Review
The present study aims to scrutinize empirical evidence related to the study of intellectual capital in Indonesia. The study conducts an analysis of 60 articles from Scopus-indexed and SINTA-indexed journals over the observational period spanning from 2012 to 2023. The methodology employed in this study is the charting field method. Notably, the findings reveal that financial performance serves as the predominant metric in the exploration of intellectual capital in Indonesia over the course of a decade. Nevertheless, our mapping results unveil a critical gap in the research landscape, specifically, the inconsistency in the relationship between intellectual capital and financial performance proxies such as Return on Assets (ROA), Return on Equity (ROE), Price-to-Book Value (PBV), and Debt-to-Equity Ratio (DER). It is our aspiration that future research concerning the subject of intellectual capital will extend their scope to non-financial performance dimensions and incorporate qualitative data analysis, surveys, interviews, or the incorporation of Environmental, Social, and Governance (ESG) indicators within the context of intellectual capital exploration in Indonesia.
IAIN Surakarta
2023-11-13
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/643
10.22515/shirkah.v9i1.643
Shirkah: Journal of Economics and Business; Vol 9, No 1 (2024); 49-73
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/643/189
Copyright (c) 2023 yulia ana kumalasari
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/33
2018-04-06T15:32:46Z
home:ART
Islamic Education Mentoring Program and the Religiousity of Prospective Accountant
Sofyani, Hafiez
Anggraini, Mahartika Retno Febri
Ayunani, Sabrina
Program Pendampingan Agama Islam (PAI); Tingkat Sensitivitas Etika; Komitmen Relijiusitas; Gender
This study aims to examine differences in the level of ethical sensitivity and commitment of religiosity among prospective accountants pursuing Islamic Education Mentoring Program and those who are not. Samples were accounting students at the University of Muhammadiyah Yogyakarta. To test the hypothesis, this study had carefully applied non-parametric test different techniques, namely the Mann Whitney and Kruskal Wallace. The study states that there are differences in the level of ethical sensitivity of students who take the program and who are not. Commitment religiosity of students who take the program and those who are not has found no statistical difference. Gender differences also take effect on the sentivity level of ethical and commitment of religiousity.Keywords: religiousity, accountant, ethical sensitivity, commitment
IAIN Surakarta
2016-08-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/33
10.22515/shirkah.v1i2.33
Shirkah: Journal of Economics and Business; Vol 1, No 2 (2016); 185-206
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/33/10
Copyright (c) 2016 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/40
2018-04-06T16:09:03Z
home:ART
Savings and Loans Program, The Revenue of Small Micro Enterprises and Poverty Reduction among Women Groups
Nihayah, Ana Zahrotun
This research aims to understand the micro small medium business income both before and after receiving the program, to find out the number of poverty reduction, and to see the application of Islamic economic values on the women’s saving and loans program.The population of this research are members of the women’s saving and loans program, which is 215 people in total and scattered in 16 business group. Using random sampling techniques, there are 70 people that was taken into consideration. The method analysis used in in this research is using Wilcoxon rank test analysis, the poverty reduction analysis, and the Islamic economics values. Based on data analysis is(1) founded that the women’s saving and loans program affecting the micro small medium enterprises income. (2) Due to the women’s saving and loans program there are decreasing number of poverty rate about 20 percent. (3) It is realized that there are some applications of Islamic economics values upon the women’s saving and loans program, they are time extensions, fine replacement, social activities, and the improvement of society welfare.Keyword: micro small medium business, islamic economic values, saving and loans program
IAIN Surakarta
2018-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/40
10.22515/shirkah.v2i1.40
Shirkah: Journal of Economics and Business; Vol 2, No 1 (2017)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/40/20
Copyright (c) 2018 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/204
2019-02-17T11:10:02Z
home:ART
Business Development Strategy Model of SMEs Through SWOT and EFE-IFE Analysis
Hatta, Iha Haryani
Riskarini, Dian
Ichwani, Tia
Considering that the SME entrepreneurs of Gresik Regency are mostly young, educated and experienced, however their businesses are not yet in legal entities. This research situates the SME business development strategy model through SWOT and EFE-EFI analysis, aiming to identify the conditions and models of SME business development strategies to improve their performances. This research has interviewed 40 respondents who were selected in multi stage, and analyzed through SWOT and EFE-IFE analysis. The result of this research explains that the ability of SME entrepreneurs in managing business and the achievement level of marketing performance is good, except the ability to manage finances. In addition, external conditions support these SMEs. Keywords: SWOT, EFE-IFE, business development strategy, SMEs
IAIN Surakarta
2019-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/204
10.22515/shirkah.v3i1.204
Shirkah: Journal of Economics and Business; Vol 3, No 1 (2018)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/204/43
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/240
2019-12-24T18:54:06Z
home:ART
Indonesia Islamic Bank Profitability 2010-2017
Nugroho, Lucky
Badawi, Ahmad
Hidayah, Nurul
Islamic economics; Islamic banking; Islamic finance
Parent Bank Director, Bad Debt, Efficiency, Profitability.
This study proposes to determine the board management structure, bad debt, and efficiency of the profitability of the Islamic banks during 2007-2017 period. The quantitative data has been analyzed by using multiple regression analysis to determine the effect of independent variables on the variable dependent. Furthermore, the statistic tools used in the data process is Stata version 13. This study shows that the board of directors of the parent bank has a negative and significant influence on profitability. The problem financing has a negative and significant effect on profitability. Likewise, the ratio of operational costs also has a negative and significant effect on profitability. Thus, the existence of a parent bank's board of management to improve the performance of Islamic banks needs to be considered because it has not been able to provide an optimal contribution. In addition, the significant amount of financing quality and the use of inefficient operational costs have been a problem of improving profits from Islamic banks. Keywords: parent bank, bad debt, efficiency, profitability, Islamic banks
IAIN Surakarta
Puslit Universitas Mercu Buana
2019-12-24
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/240
10.22515/shirkah.v4i1.240
Shirkah: Journal of Economics and Business; Vol 4, No 1 (2019)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/240/62
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/277
2019-12-26T04:13:04Z
home:ART
Lombok as An Indonesian Halal Travel Destination
Haris, Helmi
Nashirudin, Muh.
This study examines Lombok, as an Indonesian halal travel destination, through Global Muslim Travel Index (GMTI) analysis. GMTI requires four main indicators of assessing a halal destination, namely access, communication, environment and service. This study finds that Lombok is a promising island to be a halal travel destination, even it will be the best halal tourism place in Indonesia. However, the development of this destination should put in priority. The local government should take part in translating the halal destination concept to the grassroot level of tourism industry, whether in terms of tradition, culture, environment and other main indicators. Keywords: Lombok, halal tourism, travel destination, GMTI
IAIN Surakarta
2019-12-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/277
10.22515/shirkah.v4i3.277
Shirkah: Journal of Economics and Business; Vol 4, No 3 (2019)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/277/80
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/336
2020-12-28T22:42:22Z
home:ART
Islamic Social Reporting Disclosure of Sharia Commercial Banks in Indonesia: A Form of Social Responsibility
Riduwan, Riduwan
Mutmainah, Lu’liyatul
Wahyudi, Rofiul
Corporate Social Responsibility; Islamic Social Reporting Disclosure; Sharia Commercial Banks
Sharia industry development encourages experts to design Corporate Social Responsibility (CSR) disclosure index that is more compatible with the characteristics of sharia-based corporate. However, studies examining CSR disclosure using Islamic Social Reporting (ISR) index that focuses on detailed results of content analysis from time to time still remains a paucity of evidence. Hence, this study aims to examine the practice of Islamic Social Reporting disclosure of sharia commercial banks in Indonesia. Drawing on the data obtained from CSR reports established by sharia banks in Indonesia, the results of content analysis disclosed that the ISR disclosure showed a fluctuating trend. It was also revealed that the six themes of ISR index have not been optimally disclosed. ISR disclosures of sharia banks in Indonesia were categorized as good since the average disclosure reached 50% in 2015 up to 2017, especially the corporate governance disclosure. This study’s results imply that it is necessary to increase the disclosures that can be strengthened by regulations from financial regulators and Islamic banking associations to increase public trust and value-added of sharia commercial banks. This study contributes to the development of sharia banks as fruitful insights on policy recommendations for Islamic banks' top management.
IAIN Surakarta
2020-12-28
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/336
10.22515/shirkah.v5i3.336
Shirkah: Journal of Economics and Business; Vol 5, No 3 (2020); 337-361
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/336/98
Copyright (c) 2020 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/386
2021-12-09T06:08:45Z
home:ART
The Contribution of Waqf on Poverty Alleviation through Digital Platforms: A Case of Indonesia
Fanani, Ahmad
Kuncoro, Ardhika Wahyu
Husni, Ahmad bin Muhammad
Wijayanti, Elina Adi
Islamic Economics
Digital Platforms; Poverty Alleviation; Waqf; Waqf Contribution
Today, poverty is a crucial issue and has a great impact in social and economic development. Waqf (charitable endowment) is one of the sources of Islamic economic system, which refers to the voluntary charity. Waqf has a unique presence in Islam and could potentially alleviate poverty. It was reflected in the historical lesson since prophet Muhammad (PBUH) and his companions developed a system where rich people could donate their wealth for the society development. This concept, nowadays, is adopted by developing a Waqf system that integrates digital technology. Concerning on this issue, the present study aims to snapshot a poverty situation and portray the grand design of digital Waqf system in alleviating the poverty in Indonesia. Under the procedure of qualitative approach, this study employs document analysis and observation of all instruments related to Waqf. The results show that Waqf plays an important role in decreasing poverty in Indonesia. By utilizing digital platforms, the collection of Waqf funds is effective and widely spread to the Muslim community within the country. The results suggest that digital Waqf system has a crucial role and potentially contributes to the sustainable economic development of a developing country, particularly Indonesia. This study can be used in financial inclusion through the application of digital Waqf to alleviate poverty.
IAIN Surakarta
Ahmad Fanani, Universiti Brunei Darussalam, Faculty of Sultan Omar 'Ali Saifuddien Centre for Islamic Studies
2021-09-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/386
10.22515/shirkah.v6i2.386
Shirkah: Journal of Economics and Business; Vol 6, No 2 (2021); 246-261
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/386/124
Copyright (c) 2021 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/506
2022-12-12T14:47:28Z
home:ART
Social Influence, Religiosity, and Salesperson Service on Saving Intention in Islamic Banks: The Mediating Role of Perceived Ease of Use of Technology
Haryanto, Aris Tri
Wulandari, Fitri
Management/finance
Islamic Banks; Perceived Ease of Use of Technology; Religiosity; Salesperson Service; Saving Intentions; Social Influence
Research on the Theory of Planned Behavior (TPB) in the context of Islamic banks management has been conducted for years. However, studies investigating the mediating role of perceived ease of use of technology on saving intention in Islamic banks by considering social influence, religiosity, and salesperson service still require more paucity of evidence. This study adopted the TPB and Perceived Behavior Control (PBC). Purposive sampling was used to select 250 respondents who were customers of Islamic banks in Surakarta municipality, Indonesia. The data were analyzed by using the Structural Equation Model (SEM) with SPSS AMOS 22. The results indicate that social influence, religiosity, and salesperson service have a positive and significant impact on saving intentions in Islamic banks. With partial mediating results, perceived ease of use of technology mediates the effect of social influences on saving intention in Islamic banks. Meanwhile, the role of perceived ease of use of technology in mediating social influence on saving intentions is ineffective. Salesperson service has the biggest effect on saving intentions since they are directly interacting with customers. The results contribute to providing fruitful insights to sharia banks that sales person service and religiosity are two crucial factors determining the consumers’ satisfaction.
IAIN Surakarta
-
2022-09-07
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/506
10.22515/shirkah.v7i2.506
Shirkah: Journal of Economics and Business; Vol 7, No 2 (2022); 124-138
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/506/143
Copyright (c) 2022 Aris Tri Haryantoa, Fitri Wulandari
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/516
2023-06-20T16:25:21Z
home:ART
The Use of Information Technology System for Risk Control at a Sharia Cooperative
Bakhri, Saiful
Asnawi, Nur
Djalaluddin, Ahmad
Risk Control; Information Technology Systems; Sharia Cooperative
The use of technology plays an unnegotiable role in the risk control of sharia cooperatives. Because almost all sharia cooperatives lack proper information technology systems, many cooperatives are unable to recognize the risks, particularly due to a lack of liquidity as well as a lack of managerial supervision and control over operational transactions carried out by officers. An improvement in the current information technology systems can replace these roles. This study analyzes the use of information technology systems in the financing, liquidity, and sharia compliance risk control in the BMT UGT Nusantara Cooperative, located in Pasuruan East Java. This descriptive qualitative involves informants of administrators, supervisors, managers, branch heads, and IT providers. With automatic notification system, applicant screening, application adjusting policies and regulation, this study indicates that upgrading information technology systems are critical to minimizing risks and lowering the ratio of non-performing financing. It also eases the applicants as well as the institution in the process of application and screening as well as an installment payment.
IAIN Surakarta
2023-03-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/516
10.22515/shirkah.v8i1.516
Shirkah: Journal of Economics and Business; Vol 8, No 1 (2023); 48-59
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/516/162
Copyright (c) 2023 Saiful Bakhri, Nur Asnawi, Ahmad Djalaluddin
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/605
2023-11-30T07:31:31Z
home:ART
Strategy Development of Halal Industry for an Improved Competitiveness of MSMEs: An Analytic Network Process Approach
Marlina, Lina
Joni, Joni
Janwari, Yadi
Economics; Islamic Economics
Analytic Network Process; Halal Industry; MSMEs; Strategy Development
So far, there have been limited studies examining the strategies to develop the halal industry and improve the competitiveness of MSMEs in East Priangan, a high-potential area in West Java, Indonesia. Thus, this research focuses on the development of the halal industry to enhance the competitiveness of MSMEs in the area. The study utilized the analytic network process (ANP) approach and a structured questionnaire to identify suitable strategies. Seven key respondents, including academics and practitioners, were selected based on their expertise. The analysis yielded three key criteria for strategies: (1) education for MSMEs, (2) integrated financing, and (3) an MSME database. The top priority strategies include strengthening human resource capacity, halal literacy, and financing support. The research provides recommendations for MSMEs and regulatory agencies to improve competitiveness, serving as a reference for future relevant studies.
IAIN Surakarta
Policymakers
2023-08-11
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/605
10.22515/shirkah.v8i3.605
Shirkah: Journal of Economics and Business; Vol 8, No 3 (2023); 284-298
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/605/181
https://shirkah.or.id/new-ojs/index.php/home/article/downloadSuppFile/605/168
Copyright (c) 2023 Lina Marlina
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/592
2024-03-27T14:39:49Z
home:ART
Determinants of Bank Capital in Indonesian Islamic Banks
Widarjono, Agus
Misanam, Munrokhim
Bank Capital; Bank-specific Variables; Islamic Banks
Bank capital is the linchpin for Islamic banks to steer clear insolvency risk. However, studies on Islamic bank capital in Indonesia remain scarce, with existing studies failing to distinguish between Islamic commercial banks and Islamic business units. Our research analyzes the determinants of Islamic bank capital using the latest data and splits them into Islamic commercial banks and Islamic business units. We used quarterly data from 31 Islamic banks from 2014 to 2020. The estimation method used in this study was panel data regression with unbalanced panel data. The results reveal that bank capital is positively affected by bank size, bank margin, and financing. Conversely, competition, inefficiency, and non-performing financing worsen Islamic bank capital. In addition, bank size and margin have a more pronounced impact on Islamic commercial banks than on Islamic business units. However, inefficiency and non-performing financing have a stronger impact on bank capital for Islamic business units than for Islamic commercial banks. These findings have several important implications, suggesting that Islamic bank capital can be boosted through increased margins and efficiency, while reducing impaired financing is crucial for capital accumulation.
IAIN Surakarta
2024-03-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/592
10.22515/shirkah.v9i3.592
Shirkah: Journal of Economics and Business; Vol 9, No 3 (2024); 229-241
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/592/202
Copyright (c) 2024 Agus Widarjono, Munrokhim Misanam
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/7
2018-04-06T13:25:29Z
home:ART
Evaluating The Performance of Inventory Management The Production Division of PT. Tiga Serangkai Surakarta as a Case Study
Maryati, Sri
This research aims to understand the process of production and to analyze the performance of inventory system on production division of PT. Tiga Serangkai. The data has been gathered from direct observation of the process production and warehouse and the interview with the production employee, the employee of warehouse division, supervisor of purchasing and finance manager. This research demonstrates that inventory system performance of PT. Tiga Serangkai Surakarta can be optimized through the determination of inventory policy, applying a model minimum and maximum inventory that considers the safety stock in accordance with service level plan, implementing model Reorder Point (ROP) which can be used as guidelines in charging supply back, and applying the model economic ordering quantity. In doing so, they can save the cost of inventory. Keywords: inventory management, economic order quantity (EOQ), PT. Tiga Serangkai
IAIN Surakarta
2016-04-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/7
10.22515/shirkah.v1i1.7
Shirkah: Journal of Economics and Business; Vol 1, No 1 (2016); 93-112
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/7/4
Copyright (c) 2016 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/25
2018-04-06T15:19:26Z
home:ART
Local Economics Empowerment and Sharia Microfinance in Rural Community Perception
Umiyati, Umiyati
This paper proposes to analyze and gain empirical evidences of the rural community perception on sharia micro finance institution to empower local economics at Margoyoso-Pati District Central Java, Indonesia. The data were gathered with survey method and questionnaire. The analysis technique in use is multiple linear regressions. The findings of the paper shows significant evidences on constructed research hypothesis, namely the products of Sharia Micro Finance Institution and the its services affecting the rural community perception on the sharia one, whereas on parametrically (t statistic test) and simultaneous (F statistic test). It shows better rural community knowledge and understanding on offered products from the Sharia Micro Finance Institution and their services quality; the two variables will simultaneously and parametrically affect rural community perception on Sharia Micro Finance Institution to empower local economics.Keywords: economic empowerment, service quality, rural community perception, sharia micro finance
IAIN Surakarta
2018-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/25
10.22515/shirkah.v2i1.25
Shirkah: Journal of Economics and Business; Vol 2, No 1 (2017)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/25/22
Copyright (c) 2018 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/172
2018-04-06T17:07:37Z
home:ART
Sakofa: Evaluating Zakat Microfinance Program
-, Rakhmawati
productive zakat; zakat microfinance; poverty alleviation; empowerment; poverty index
Zakat microfinance (ZMF) is an alternative to the limitation of zakat institution and microfinance institution in empowerment program. To make sure the zakat microfinance is on the track and to boost its performance and its benefit, evaluation is needed. This study aims to do an operational evaluation of productive zakat program formed in the micro-economic empowerment program named Sakofa (Madrasah Ekonomi Dhuafa/ School for Economics of the Poor) of Dompet Dhuafa Yogyakarta. Primary data were gathered from Sakofa beneficiaries in Sleman, Bantul, and Gunung Kidul. The findings show that all monetary aspects are better after running the program. Using ADePT software, headcount index, poverty gap, poverty severity, Watts index, and the average time taken to exit poverty are lower after doing the program. Altruism and saving behavior are better after Sakofa Program is implemented. Unfortunately, mustahiq were lack of discipline and desire to be independent. The effectiveness of counseling material on religiosity is the lowest. In short, Sakofa Program has a good performance in improving their prosperity. Keywords: productive zakat, zakat microfinance, poverty alleviation, empowerment, poverty index
IAIN Surakarta
2018-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/172
10.22515/shirkah.v2i3.172
Shirkah: Journal of Economics and Business; Vol 2, No 3 (2017)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/172/37
Copyright (c) 2018 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/203
2019-02-17T13:37:19Z
home:ART
Implanting Religious Practices: Economic Behavior of Kemloko Tobacco Farmers
Muslich, Muslich
Tobacco from Kemloko Village has expressively attracted the attention of large companies such as Gudang Garam, Djarum, Sukun, Djambu Bol, Noroyono, and Bentoel. The Kemloko Village Community mostly works as a tobacco farmer, which is as many as 64.8% of total residents. In addition to these economic activities, the people of Kemloko Village are also active in carrying out traditional religious rituals (congregational prayers, tahlil dhikr and grave pilgrimage, ritual recitation, and slametan) led by village kyai. The kyai concurrently plays a role as important figures in the community, where the santri and society learn to adapt the outside realities, including the economic sphere. This article discusses the complex relationship of tobacco economic activity and the religious practices of the Kemloko Village community, arguing that the two factors makes traders (baskets and bosses) take advantage of the religious behavior of the elder kyai (as a source of authority) while the farmers get more profits. Keywords: tobacco farmers, religious practice, kyai, cultural brokerage
IAIN Surakarta
2019-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/203
10.22515/shirkah.v3i3.203
Shirkah: Journal of Economics and Business; Vol 3, No 3 (2018)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/203/56
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/271
2019-12-26T04:13:04Z
home:ART
External Influences and Supports to Pesantren’s Socio-Economic Activism in the Changing Context
Isbah, M. Falik
This article aims to provide a context for discussions on pesantren’s socio-economic projects in contemporary Indonesia. It highlights current programs and engagements of agencies with pesantren in facilitating and supporting them to carry out socio-economic projects. In doing so, it will discuss the current programs of Nahdlatul Ulama (NU), particularly its organisational arms RMI (Rabitah Ma'ahid al Islamiyah, Association of Islamic Pesantren) and Lakpesdam (Lembaga Pengembangan Sumberdaya Manusia, Institute for Human Resource Development) which support the socio-economic role of pesantren. Then, the article will provide an overview of NGO’s programs in partnership with pesantren. The following section discusses examples of technical and financial support to pesantren from organisations promoting Islamic microfinance. The last section assesses government’s economic projects involving pesantren as to what extent they have affected pesantren’s community engagement. I argue that those external factors have not significantly strengthened pesantren’s capacity to carry out their socio-economic projects. This argument is built on my attempt to assess the extent to which these organisations have contributed to the strengthening of the capacity of pesantren to manage socio-economic projects for their communities. Keywords: pesantren, socio-economic activism, external supports, NGOs, Nahdlatul Ulama
IAIN Surakarta
2019-12-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/271
10.22515/shirkah.v4i3.271
Shirkah: Journal of Economics and Business; Vol 4, No 3 (2019)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/271/75
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/317
2020-09-10T14:50:15Z
home:ART
Impact of Transparency and Accountability on Trust and Intention to Donate Cash Waqf in Islamic Microfinance Institutions
Ahmad, Zulfikar Ali
Rusdianto, Rusdianto
Economics; Islamic Economics; Accounting; Management
Accountability; Cash Waqf; Intention; Transparency; Trust
Research examining the intention of cash waqf in Islamic Microfinance institutions remain more paucity of evidence. To the best of the authors' knowledge, previous studies have still been silent on exploring the intention of cash waqf in the context of Baitul Maal wat Tamwil (BMT). Dealing with this issue, this study examines the impact of transparency and accountability perception on trust and intention to donate cash waqf in Islamic Microfinance Institutions. This study employed a survey in the form of a questionnaire to obtain the required data from 303 waqif (people who donate cash waqf) both at BMT and another nazhir waqf around the island of Java, Indonesia. Furthermore, the data were analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) in two stages, i.e., measurement models and structural models. The results of data analysis portrayed that the perception of transparency provided a significant impact on trust and intention to donate cash waqf in Islamic finance institutions. It was also depicted that the level of trust positively influenced the intention to give cash waqf in Islamic finance institutions. These results offer significant contributions as fruitful insights to strengthen the transparency and accountability of Islamic microfinance institutions, particularly Baitul Maal wat Tamwil (BMT) in Indonesia.
IAIN Surakarta
2020-08-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/317
10.22515/shirkah.v5i2.317
Shirkah: Journal of Economics and Business; Vol 5, No 2 (2020); 197-227
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/317/92
Copyright (c) 2020 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/416
2021-12-09T06:08:45Z
home:ART
Female Users’ Behavioral Intention to Purchase in Social Commerce through Social Networking Sites
Tun, Phyo Min
Economics; Business; Finance; Banking
Behavioral Intention; Female SNS Users; Intention to Purchase; Social Commerce
The present study aims to discover the relationship among social influence, verbal influence, easiness, trust, enjoyment, and intention to purchase in social commerce (S-Commerce), particularly by female users of social networking sites (SNS). A total of 280 responses were collected from female SNS users through an online survey. The obtained data were further examined for normality, construct validity, reliability, and model fit, using Structural Equation Modeling (SEM) to test the hypotheses. This study confirmed that social influence had a significant effect on verbal influence and trust; meanwhile enjoyment was influenced by trust and easiness. The results also revealed that trust and enjoyment had a positive effect on intention to purchase products or services from social commerce by the female SNS users. Moreover, verbal influence provided an impact on trust and easiness; while the relationship between social influence and enjoyment, easiness, and trust was not significant. These results contribute to offering fruitful insights for sellers and vendors of social commerce in attracting and acquiring the attention of female customers; as a result, it leads to achieving higher profits and flourishing business activities in social commerce.
IAIN Surakarta
2021-07-13
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/416
10.22515/shirkah.v6i2.416
Shirkah: Journal of Economics and Business; Vol 6, No 2 (2021); 137-160
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/416/116
Copyright (c) 2021 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/433
2022-08-17T11:30:02Z
home:ART
The Impact of the Provision of the COVID-19 Vaccine on Healthcare Stocks in Indonesia
Faidah, Faridhatun
Karatri, Rhealin Hening
Alfarisi, Salman
Management
COVID-19 Vaccine; Healthcare Stocks; Stock Price; Trading Volume
The Coronavirus, which was firstly confirmed in Indonesia in 2020, had a hindering effect on the country's economy but a great impact on pharmaceutical companies. The first batch of vaccines that was administered in Indonesia on January 13, 2021, had a significant impact on healthcare stocks. This study examined the impact of the COVID-19 vaccine on healthcare stocks in Indonesia as seen from the stock price and the trading volume. Secondary data from 19 healthcare companies seven days before and seven days after the administration of COVID-19 vaccine was analyzed. Paired Samples t-test was carried out using the SPSS program. This study indicated that the administration of the COVID-19 vaccine has a strong impact in terms of increased changes in the healthcare stocks. Meanwhile, the trading volume decreased after the administration of the COVID-19 vaccine in Indonesia.The average of abnormal returns before and after the COVID-19 vaccine were at t-2, t+1, t+2, t+3, and t+7. Theoretically, the results of this discussion can be used as reference material for further research. In addition, it can be used in the development of knowledge in the field of stocks or pharmaceutical companies. The results of this study can practically be used as a reference for investors in making investment decisions.
IAIN Surakarta
Faridhatun Faidah, Universitas Muria Kudus
Rhealin Hening Karatri, Universitas Muria Kudus
2022-04-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/433
10.22515/shirkah.v7i1.433
Shirkah: Journal of Economics and Business; Vol 7, No 1 (2022); 49-69
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/433/134
Copyright (c) 2022 Authors
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/474
2023-03-20T06:32:58Z
home:ART
Religiosity or Income? Factors Driving Customer Buying Interest in Islamic Insurance Products
Nurohman, Dede
Islamic Economics; Finance
Buying Interest; Income; Islamic Insurance Products; Religiosity
Despite the enormous potential represented by an 87% Muslim population and the growing welfare of the Muslim community in Indonesia, Islamic insurance has not grown rapidly during the past decades. The primary issues that hinder the growth of the Islamic insurance sector are thought to be people's level of income and religiosity. Therefore, this paper attempts to investigate the effect of religiosity and income on people's interest in buying Islamic insurance products. This study employed a quantitative approach with a questionnaire as a data mining technique. 200 residents of eight districts and cities in East Java, a province in Indonesia, participated as respondents in this study. The data analysis involved descriptive analysis, inferential analysis, classical assumption test, and hypothesis test. This study demonstrates that people's interest in buying Islamic insurance products is positively and significantly influenced by their religiosity and income, either partially or simultaneously. This result can be taken into account by the Islamic insurance sector when planning the best marketing plan, especially for the wealthy and fervently religious Muslim segment of society.
IAIN Surakarta
2022-12-12
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/474
10.22515/shirkah.v7i3.474
Shirkah: Journal of Economics and Business; Vol 7, No 3 (2022); 286-301
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/474/156
Copyright (c) 2022 Dede Nurohman
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/538
2023-11-30T07:31:31Z
home:ART
The US-China Trade War in Macroeconomic Studies of the Indonesian Sharia Stock Index
Adrian, Muhammad Adi
Rofiuddin, Mohammad
economics; islamic economics; finance
VECM; Macroeconomis; ISSI; Trade War;
A number of studies have been the witness of pros and cons about whether the US-China trade war affected the world’s macroeconomics. This study aims to analyze the effect of macroeconomic variables on the Indonesian Sharia Stock Index (ISSI) during the trade war period between the United States and China. The research’s assumption is delved from the occurrence of a trade war between two countries with the largest economic valuations in the world can disrupt the world economy including investment. The urgency of this research is to measure the impact of the trade war on the Indonesian sharia stock index which is one of the factors of economic growth. The analytical method used in this study is the Vector Error Correction Model (VECM) to examine the long-term and short-term impacts. The results of this study indicate that in the short term the BI Rate, FED Rate, USD Exchange Rate, CNY Exchange Rate, World Gold Price, World Oil Price, Exports, and Imports have no effect on the Indonesian Sharia Stock Index (ISSI). The long-term results show that the BI Rate, CNY Rate, World Gold Price, World Oil Price, and Imports have a negative effect on the Indonesian Sharia Stock Index (ISSI), while the FED Rate, USD Rate, and Exports have a positive effect on the Indonesian Sharia Stock Index (ISSI). Based on these results the government is expected to tighten fiscal and monetary policies so that in the future if something similar happens, the Indonesian Sharia Stock Index (ISSI) remains on the right track.
IAIN Surakarta
2023-06-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/538
10.22515/shirkah.v8i3.538
Shirkah: Journal of Economics and Business; Vol 8, No 3 (2023); 218-233
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/538/175
Copyright (c) 2023 MUHAMMAD ADI ADRIAN, Mohammad Rofiuddin
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/575
2024-03-27T14:36:54Z
home:ART
Traditional vs Modern Groceries from Islamic Perspective in Indonesia
Bachmid, Sofyan
Hidayat, Mokh Ulil
Noval, Noval
Business; Islamic Economics; Management
Modern Retail; Traditional Retail; Product Variants; Purchasing Decision; Sales Revenue
Despite extensive research on the competition between modern and traditional retailers, there is a lack of investigation into specific factors that influence consumer choices and directly impact sales revenue. There is a scarcity of research exploring these issues from the perspective of Islamic business. To address this gap, the study aims to examine consumer preferences in purchasing decision at Traditional and Modern groceries. This study employed a quantitative approach by distributing questionnaire to 100 customers in Palu city, Indonesia. Data analysis involved path analysis and bootstrap biased correlation. The findings highlight the significant impact of product variants, pricing strategies, and promotional efforts by modern retailers on sales revenue in traditional retail stores through purchasing decisions. However, shopping convenience did not exhibit a significant influence, indicating the need for improvement. The competition between traditional and modern retail is primarily driven by shifting consumer behavior and relatively weaker marketing strategies employed by traditional retailers. This study suggests that to maintain their market position, traditional retailers should enhance their marketing strategies by expanding product offerings, setting competitive prices, and executing effective promotional campaigns. Prioritizing the improvement of shopping convenience is crucial to meet customer expectations and preferences.
IAIN Surakarta
LITABDIMAS
Universitas Islam Negeri Datokarama Palu
2024-01-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/575
10.22515/shirkah.v9i1.575
Shirkah: Journal of Economics and Business; Vol 9, No 1 (2024); 103-121
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/575/197
https://shirkah.or.id/new-ojs/index.php/home/article/downloadSuppFile/575/160
Copyright (c) 2024 Sofyan Bachmid, Mokh Ulil Hidayat, Noval Noval
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/51
2018-04-06T16:17:07Z
home:ART
Understanding Indonesian People Borrowing Money from Banks and Non-Banking Institutions
Hindun, Roro
Reza, Izzul Fatchu
Money Borrowing; Borrowing Behaviour; Debt; IFLS; STATA
People’s borrowing behaviours are influenced by the need to fulfil their basic needs which always change in maintaining their lifestyles. This thesis analyzes the tendency of Indonesians to borrowing money, either from banks or non-banking institutions. This research was carried out using quantitative data analysis with secondary data from the Indonesian Family Life Survey panel data versions 3 and 4. The data was analyzed using STATA 12.0 software. The results of the study show that the significant factors that affect people’s behaviour in borrowing from either banks or non-banking institutions are amount of debt, assets, income, and location; while the insignificant factors are age, religion, and number of householders. Keywords: money borrowing, borrowing behaviour, debt, IFLS, STATA
IAIN Surakarta
2016-12-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/51
10.22515/shirkah.v1i3.51
Shirkah: Journal of Economics and Business; Vol 1, No 3 (2016); 285-298
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/51/15
Copyright (c) 2016 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/165
2018-04-06T16:38:59Z
home:ART
Waroeng Steak: Spritual Company in the Context of Post-Capitalism
Qamariyah, Faihatul
spiritual management; employees’ habit; company characteristic upgrading
‘Management’ at the business capitalism covers the vehicle of some aspects including the employee, course, service, network, and any kind of stuffs related to this case. In line with the system of business management, every single company might be in uniformity according to the common standard of capitalism despite having differences in the vision and mission. In this case, Waroeng Steak (WS) Restaurant in Demangan, Yogyakarta intentionally applied Islamic spiritual management. WS uses several kinds of teachings and trainings according to Islamic Sharia in the daily process. This concept concerns to the employees’ behavior upgrading and company progression through WS’ timeline program including daily, weekly, and annually activity striving for a great spiritual and economic orientation in the future. This paper argue despite the spiritual training for employees of WS might not be considered practical by capitalist standard, it is effective in bringing both spiritual and economic benefits to both company and all members of the staff. The research result that capitalism meet religion in terms of the production could lead to another standpoint at the collaborative intention in gaining positive benefit in successful business operation. Religion in regard to spiritual management in business has a significant role in bringing both individual upgrading in the class of devotion to God and the reflection to the good ethic in undergoing the working process, it is finally so-called a spiritual company that will be distinctively differ from the other existential companies. Keyword: spiritual management, employees’ habit, company characteristic upgrading
IAIN Surakarta
2018-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/165
10.22515/shirkah.v2i2.165
Shirkah: Journal of Economics and Business; Vol 2, No 2 (2017)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/165/31
Copyright (c) 2018 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/207
2019-02-17T13:06:20Z
home:ART
Fintech Achieving Sustainable Development: The Side Perspective of Crowdfunding Platform
Piliyanti, Indah
Crowdfunding has gradually been an emerging financing model of raising small amounts of money from a large number of people, mostly by means of optimizing certain website. The article proposes to explore the development of crowdfunding platform and the prospective of Islamic crowdfunding as the financial solution. The data has been gathered from certain website, under five standards: social network, event, user motivation, incentive versioning, and critical mass. The article reveals that along with other types of crowdfunding platforms, Islamic crowdfunding have disrupted sharia financing in Indonesia, yet the relate rule of financing have not accommodated this great development. Keywords: crowdfunding, Islamic crowdfunding, micro financing
IAIN Surakarta
2019-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/207
10.22515/shirkah.v3i2.207
Shirkah: Journal of Economics and Business; Vol 3, No 2 (2018)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/207/50
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/266
2019-12-24T18:54:06Z
home:ART
Kuznet’s Hypothesis and Ibn Khaldun’s Socio-Economic Dimensions
Indriati, Isnan
Nugroho, Muh Rudi
This study aims to prove the relationship between the hypothesis of Kuznets and Ibn Khaldun's socio economic dimension and income inequality. The object employed in this study is five municipal districts in Yogyakarta with the highest value of inequality throughout Java. This research utilizes the data panel which is a combination of annual time series of data from 2004-2017 and cross section of data from the five municipal districts in Yogyakarta. In this study, dynamic data panel regression is performed with the Generalized Method Moment (GMM) Arellano Bond. The relationship of the economic dimension of Ibn Khaldun and income inequality has been used to calculate income inequality Theil Entropy index which is being the dependent variable, and other variables as proxy for each dimension in Ibn Khaldun's socio-economic dimension models. The result of this study indicates that the linkage between Kuznets's hypothesis and Ibn Khaldun's socio-economic dimensions is similar since the economic growth shows insignificant variable resulted in both models. Keywords: Kuznets hypothesis, Ibn Khaldun's socio-economic dimensions, Entropy Theil Index, Generalized Moment Method (GMM) Arellano Bond.
IAIN Surakarta
2019-12-24
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/266
10.22515/shirkah.v4i1.266
Shirkah: Journal of Economics and Business; Vol 4, No 1 (2019)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/266/65
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/306
2020-12-28T09:04:54Z
home:ART
Antecendents and Consequences of Trancedental Knowledge Sharing to Improve Work Performance
Arifin, M. Rahmawan
Economics and Business
Transcendental Knowledge Sharing, Affective Commitments, Transformational Leadership, Organizational Citizenship Behavior, Performance.
This study was undertaken in an attempt to build a theoretical model through an in-depth study on the effect of transcendental knowledge sharing on the budget implementation performance as well as novelty in answering the gap between affective commitments on employee performance, especially the finance staff at the State Islamic Religious College (PTKIN). IAIN Surakarta has encountered rapid academics and financial governance development in the last 4 years. As a non-BLU (non-public service agency) college with the largest number of students and PNBP (non-tax state revenues) in Indonesia, IAIN Surakarta requires a strategy in improving employee performance, especially the finance staff. This study uses a non-probability purposive sampling. The questionnaire was distributed to 230 respondents consisting of leaders, structural officials, finance staff, lecturers receiving research assistance, and administrators of the student activity unit (UKM). By using the Structural Equation Model (SEM) method, data and hypotheses are analyzed using AMOS 21.0 software. The results of the study highlighted that transcendental knowledge sharing has a significant effect on the performance of finance staff. Transformational leadership, Organizational Citizenship Behavior (OCB) and affective commitments with transcendental knowledge sharing mediation significantly affect the budget implementation performance. The implication of the research is to strengthen the financial policies at IAIN Surakarta and professional governance to improve the budget implementation performance.
IAIN Surakarta
2020-05-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/306
10.22515/shirkah.v5i1.306
Shirkah: Journal of Economics and Business; Vol 5, No 1 (2020); 125-145
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/306/87
Copyright (c) 2020 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/378
2021-07-13T23:52:22Z
home:ART
The Contribution of Profit-sharing Characteristics to the Performance of Islamic Banks
Hanafi, Syafiq Mahmadah
Banking
Islamic Commercial Banks’ Performances; Mudaraba Funding; Musharaka Financing; Sharia Banks’ Characteristics
Islamic commercial banks are highly identic with the profit-sharing as a sharia banking basic operational system. The profit-sharing becomes a specific characteristic of sharia banks as well as a distinction from conventional banks. Hence, this study aims to examine if the profit-sharing characteristic contributes to the performances of Islamic commercial banks in Indonesia. This study employed time series data derived from the Financial Service Authority (OJK) using regression-mixed test and auto-regressive heteroscedasticity (ARCH). The results pointed out that the profit-sharing system for the lending of Musharaka had an impact on the performance of sharia banks; while the profit-sharing for the funding of Mudaraba did not support the hypothesis with negative coefficient. The results suggest that the profit-sharing characteristic provides contribution to the performance of Islamic commercial banks through the lending of Musharaka. These results further indicate that the profit-sharing characteristic performed by Islamic commercial banks is proven to be effective in improving their performances. This study’s results have an implication for Islamic commercial banks to strengthen their profit-sharing characteristics and improve the public trust toward sharia banking system.
IAIN Surakarta
2021-04-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/378
10.22515/shirkah.v6i1.378
Shirkah: Journal of Economics and Business; Vol 6, No 1 (2021); 52-65
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/378/111
Copyright (c) 2021 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/436
2021-12-31T17:49:54Z
home:ART
Charitable Behavior of Muslim in Indonesia during the COVID-19 Pandemic: A Tobit Model Analysis
Awirya, Agni Alam
Piliyanti, Indah
Novita, Dian
Charitable Behavior; COVID-19 Pandemic; Islamic Philanthropy; Tobit Regression
The COVID-19 pandemic has caused a decline in social welfare. In such a situation, community philanthropy, including from the Muslim community, becomes critical. This study aims to explore the charitable behavior of Muslims in Indonesia during the COVID-19 pandemic. The Tobit regression was used to analyze data from online surveys to determine the pattern changes of donations during the pandemic as well as the factors affecting the amount of donation. This study uncovered that Zakat Management Organizations (BAZNAS and LAZ) were some of the main choices for distributing zakat and alms (sedekah) during the pandemic. It was found that the factors with a positive and significant effect on the probability of increasing the percentage of donations were education, length of stay, and expenses. The results of this study contribute to the policy of developing the Zakat Management Organization as institutions trusted by the community in distributing zakat funds. This study supports the fundraising of the zakat organizations in terms of offering valuable insights and clear description about the Indonesian people’s charitable behavior. More importantly, this study suggests that improving the quality of education is crucial to increase community awareness in performing Islamic philanthropy such as giving zakat, sedekah, and waqf.
IAIN Surakarta
2021-12-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/436
10.22515/shirkah.v6i3.436
Shirkah: Journal of Economics and Business; Vol 6, No 3 (2021); 361-379
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/436/129
Copyright (c) 2021 Agni Alam Awirya, Indah Piliyanti, Dian Novita
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/467
2023-03-20T06:32:58Z
home:ART
Consumer Reviews, Ratings, and Gamification on Muslim Millennials’ Online Purchasing Decisions
Prastiwi, Septi Kurnia
Rohimat, Asep Maulana
Aisyiah, Helti Nur
Islamic economic and business
Gamification; Online Consumer Review; Online Purchasing Decisions; Ratings; Trust
Since previous research on the relationship among Online Consumer Review (OCR), ratings, gamification, and online purchasing decisions had mixed results, this study involves trust as a mediating variable, which has never been explored in previous research, to explore online consumer reviews, ratings, and gamification in increasing trust of Muslim Millennials for online purchasing decisions. Investigating Muslim millennials in Central Java and Yogyakarta, 114 questionnaire results were analyzed using Structural Equation Model. The results showed that OCR and ratings affect Muslim Millennials' online purchasing decisions at Shopee, while gamification cannot affect them. Trust in this research model could not affect purchasing decisions. Thus, the trust could not be a mediating variable. The results of this study will be useful for Micro, Small and Medium Enterprises (MSMEs) and the online shop’s development team to maintain the image of an online store.
IAIN Surakarta
2022-12-12
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/467
10.22515/shirkah.v7i3.467
Shirkah: Journal of Economics and Business; Vol 7, No 3 (2022); 267-285
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/467/153
Copyright (c) 2022 Septi Kurnia Prastiwi, Asep Maulana Rohimat, Helti Nur Aisyiah
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/593
2023-09-06T10:13:48Z
home:ART
Halal Food in Muslim Minority Tourism Destinations: Perspective of Toraja, Indonesia
Takdir, Takdir
Hamida, Ambas
Halal Food; Muslim Minority; Tourism Destination; Toraja
Despite growing scholarly interest in halal tourism, there is still a gap on the study on the availability of halal food in areas where Muslims are not the dominant demographic. This has become an unresolved problem in the Indonesian tourism sector. Therefore, this current research examined the availability of halal food and the potential for developing halal cuisine in Tana Toraja,Indonesia. Data were collected through observation, interviews, and documentation from four informants consisting of the Tourism officers, the Indonesian Ulema Council, food sellers, and visitors. The data were analyzed through a process of data reduction, data presentation, and conclusion drawing. The findings revealed that Toraja, as a Muslim minority region, has limited access to halal food. Furthermore, the research identified a significant opportunity and potential for halal cuisine development through collaboration among stakeholders. Consequently, it is imperative that the government and tourism managers prioritize the availability of halal food in Tana Toraja.
IAIN Surakarta
2023-04-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/593
10.22515/shirkah.v8i2.593
Shirkah: Journal of Economics and Business; Vol 8, No 2 (2023); 161-171
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/593/171
Copyright (c) 2023 Takdir Ishak
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/668
2024-03-27T14:36:54Z
home:ART
The Influence of Tourism Industry and Tourism Supply Chain on Tourism Performance
Mulyani, Sri
Tourism Industry; Tourism Supply Chain; Tourism Performance; Tourism Stakeholders
This study explores the influence of stakeholders in the tourism industry in improving the tourism supply chain and tourism performance. This research employs a quantitative method to explore the pivotal role of stakeholders in Central Kalimantan's tourism industry, encompassing academicians and tourism industry professionals. Utilizing a structured questionnaire, 117 participants were selected through proportional stratified sampling. Data analysis employed a structural equation model (SEM). The study's results reveal a statistically significant and positive influence of stakeholders on both the tourism supply chain and tourism performance. Furthermore, it highlights the reciprocal influence of tourism supply chains on tourism performance. This research offers valuable insights for future investigations and informs strategies to boost Indonesia's tourism sector.
IAIN Surakarta
2023-11-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/668
10.22515/shirkah.v9i1.668
Shirkah: Journal of Economics and Business; Vol 9, No 1 (2024); 74-89
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/668/190
Copyright (c) 2023 Sri Mulyani
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/41
2018-04-06T16:12:24Z
home:ART
Jakarta Islamic Index-L 45: Rate Financial Performance, Beta Stocks and Stock Price in Indonesian Stock Exchange
Subqi, Tajus
This research had analyzed the effect of financial performance and stock beta (systematic risk) towards stock price of eight listed companies in Jakarta Islamic Index (JII) – LQ 45 for the time period of 2012-2014. The data was gathered by employing literature study and documentation of financial statements. Multiple regressions are used to measure the effect of independent variable towards dependent variable along with ttest and F test. The results based on overall test suggested that only ROE and NPM had opposite direction correlation with the stock price, meanwhile other variables had positive direction correlation. From partial test with 5% level of significance, only EPS and PER had significant effect on stock price while other variables had no effect. Keywords: financial performance analysis, stock price, stock beta (systematic risk), Jakarta Islamic Index
IAIN Surakarta
2016-08-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/41
10.22515/shirkah.v1i2.41
Shirkah: Journal of Economics and Business; Vol 1, No 2 (2016); 133-160
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/41/8
Copyright (c) 2016 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/102
2018-04-06T16:23:51Z
home:ART
An Instruments Developing Cashless in Malaysia
Taasim, Shairil Izwan
Yusoff, Remali
This study aims to apply the technology assessment (TA) model on e-banking perceptions in the context of Malaysia, which involves aspects of supply and demand, and increasing the cashless concept in the country. A sample of 470 respondents were randomly selected from high density state capitals and major cities, through the convenience sampling method. Respondents were requested to complete a questionnaire developed from the basic model by forming UTAUT constructs, including quality, skills, transaction costs, user satisfaction, role of service providers (banks), and the influence of environment. Based on the results obtained, the model suggests that transaction costs, as direct costs by service providers, have a significant impact on the overall assessment of the performance of retail e-banking. Data analysis was performed using structured equation modeling (SEM), with the use of AMOS V22 as a method of trajectory analysis. Keywords: technology, SEM, performance, e-banking
IAIN Surakarta
2018-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/102
10.22515/shirkah.v2i2.102
Shirkah: Journal of Economics and Business; Vol 2, No 2 (2017)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/102/26
Copyright (c) 2018 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/206
2019-02-17T11:59:45Z
home:ART
Halal Emotional Attachment on Repurchase Intention
Yoga, Ika
This research examines the position of emotional attachment as a mediation of the influence between halal awareness, halal logos and food ingredients composition on repurchase intention of buying halal products. This research brings sample of those who have consumed or have purchased halal products. Due to the population is unknown, by using the Lameshow formula, a total of 384 respondents were obtained. Halal emotional attachment, as this research shows, is able to play a salient role as a mediator of the influence among three aforementioned variables on repurchase intention. This research would have been an effort to contribute marketing halal products as a new concept of the emotional attachment. Keywords: halal, Lameshow, marketing halal, repurchase intention
IAIN Surakarta
2019-01-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/206
10.22515/shirkah.v3i1.206
Shirkah: Journal of Economics and Business; Vol 3, No 1 (2018)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/206/45
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
oai:ojs.pkp.sfu.ca:article/247
2019-12-25T15:38:27Z
home:ART
Entrepreneurship and Economics of Pesantrens in Lombok Island
Malik, Muhammad Salahuddin
Nurhilaliati, Nurhilaliati
Munir, Zaenal Arifin
economic entrepreneurship
social change, paradigm, pesantren, entrepreneurship
Religion is often alleged for being a barrier to development. Pesantren, as one of the instruments of religious empowerment, has occasionally even become subjects juxtaposed with religious failures. In contrast, pesantren has never been modest and consistently responded to every detail of changes. This is where the innovative and creative behavior of pesantren communities is examined. This study aims to analyze such pesantrens in Lombok island to improve innovation and creativity to enter the economic and business domain. This study enriches the discourse of economic communities in the pesantren for which some have been structured and others are still looking for ideal patterns for the economic changes that occur in society. Keywords: social change, paradigm, pesantren, entrepreneurship
IAIN Surakarta
UIN Mataram
2019-12-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
application/pdf
https://shirkah.or.id/new-ojs/index.php/home/article/view/247
10.22515/shirkah.v4i2.247
Shirkah: Journal of Economics and Business; Vol 4, No 2 (2019)
2503-4243
2503-4235
eng
https://shirkah.or.id/new-ojs/index.php/home/article/view/247/69
Copyright (c) 2019 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0
efb74dd62381fd9b0b7c33ffd118805f