This issue is available for regular issue of Volume 11 Number 1 2026. A total of 9 research articles are authored/co-authored by 37 authors from 6 different countries (Indonesia, Egypt, Malaysia, Iraq, India, & Hungary). 

Articles

From Zero Sales to Survival: Forecast-triggered Decision-making in Ecotourism MSMEs

Singgih Purnomo (1), Nurmalitasari Nurmalitasari (2), Nurchim Nurchim (3), Novemy Triyandari Nugroho (4)
(1) Faculty of Law and Business, Universitas Duta Bangsa Surakarta, Indonesia
(2) Faculty of Computer Science, Universitas Duta Bangsa Surakarta, Indonesia
(3) Faculty of Law and Business, Universitas Duta Bangsa Surakarta, Indonesia
(4) Faculty of Law and Business, Universitas Duta Bangsa Surakarta, Indonesia
DOI : 10.22515/shirkah.v11i1.1108
Abstract View : 720     PDF downloads: 931

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1-19

Oil Revenues and Inflation Dynamics in Iraq: Evidence from ARDL Approach

Rizgar Ali Hameed (1), Mamon Adam Maarof (2), Akram Salih Yousif (3)
(1) College of Administration and Economics , University of Zakho, Kurdistan Region, Iraq
(2) College of Administration and Economics , University of Zakho, Kurdistan Region, Iraq
(3) College of Administration and Economics , University of Nawroz, Kurdistan Region, Iraq
DOI : 10.22515/shirkah.v11i1.980
Abstract View : 798     PDF downloads: 449

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20-39

Integrating Digital Transformation, Internal Control, and Socio-Spiritual Values for Sustainable Competitive Performance of MSMEs

Eskasari Putri (1), Abid Ramadhan (2), Ashar Mukhammad Akbar (3), Mochammad Adhitya Wibawa (4), Rosa Indah Febriyanti (5), Aisyah Laras Prahastiwi (6)
(1) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia
(2) Faculty of Economics and Business, Universiti Malaysia Kelantan, Malaysia; Faculty of Economics and Business, Universitas Muhammadiyah Palopo, Indonesia
(3) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia
(4) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia
(5) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia
(6) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia
DOI : 10.22515/shirkah.v11i1.988
Abstract View : 1094     PDF downloads: 599

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40-64

Modelling Consumer Adoption of Blockchain-based Halal Traceability System: Integrated Behavioural-Innovation Framework

Ramadhan Razali (1), Muh. Nashirudin (2), Zulfikar Zulfikar (3), Mahdi Mahdi (4)
(1) Faculty of Islamic Economics and Business, Universitas Islam Negeri Sulthanah Nahrasiyah Lhokseumawe, Indonesia
(2) Faculty of Sharia and Law, Universitas Islam Negeri Raden Mas Said Surakarta, Indonesia
(3) Faculty of Islamic Economics and Business, Universitas Islam Negeri Sulthanah Nahrasiyah Lhokseumawe, Indonesia
(4) Faculty of Islamic Economics and Business, Universitas Islam Negeri Sulthanah Nahrasiyah Lhokseumawe, Indonesia
DOI : 10.22515/shirkah.v11i1.981
Abstract View : 765     PDF downloads: 440

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65-83

Spirituality, Organizational Commitment, and Resource Management for SDGs: Evidence from Smart Village Islamic Enterprises

Agus Supriyanto (1), Iwan Fahri Cahyadi (2), Widi Savitri Andriasari (3), Rina Arsiyanti (4)
(1) Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Kudus, Indonesia
(2) Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Kudus, Indonesia
(3) Doctoral School of Management and Business Administration, John Von Neumann University, Budapest, Hungary
(4) Program Penguatan Pemerintahan dan Pembangunan Desa, Indonesia
DOI : 10.22515/shirkah.v11i1.1080
Abstract View : 872     PDF downloads: 343

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84-106

Does FinTech Adoption Enhance MSME Performance? The Role of Financial Behaviour and Digital Financial Literacy

Nani Rohaeni (1), Meutia Meutia (2), Ina Indriana (3), Yeni Januarsi (4)
(1) Faculty of Economics and Business, Universitas Bina Bangsa, Indonesia
(2) Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa, Indonesia
(3) Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa, Indonesia
(4) Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa, Indonesia
DOI : 10.22515/shirkah.v11i1.982
Abstract View : 1572     PDF downloads: 861

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107-126

Comparative Practices of Campus Zakat Management: Evidence from Indonesia and Malaysia

Alfi Muhamad Ramdani (1), A'rasy Fahrullah (2), Najahudin Bin Lateh (3)
(1) Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia
(2) Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia
(3) Academy of Contemporary Islamic Studies (ACIS), Universiti Teknologi Mara, Malaysia
DOI : 10.22515/shirkah.v11i1.946
Abstract View : 829     PDF downloads: 275

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127-148

Muslim Population Share, Religious Demography, and Economic Development Patterns in Muslim-Majority Countries: A Cross-Country Exploratory Study

Lathif Hanafir Rifqi (1), Musahadi Musahadi (2), Muchlis Yahya (3), Ana Zahrotun Nihayah (4), Tanjeel Ahmed (5), Siti Mujibatun (6)
(1) Faculty of Islamic Economics and Business, Universitas Islam Negeri Walisongo Semarang, Indonesia
(2) Faculty of Islamic Economics and Business, Universitas Islam Negeri Walisongo, Semarang, Indonesia
(3) Faculty of Islamic Economics and Business, Universitas Islam Negeri Walisongo, Semarang, Indonesia
(4) Faculty of Islamic Economics and Business, Universitas Islam Negeri Walisongo, Semarang, Indonesia
(5) Department of Economics, Aligarh Muslim University, India
(6) Faculty of Islamic Economics and Business, Universitas Islam Negeri Walisongo, Semarang, Indonesia
DOI : 10.22515/shirkah.v11i1.885
Abstract View : 3104     PDF downloads: 145

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149-172

Determinants of Islamic Banking Stability in ASEAN: The Mediating Role of Good Governance

Zainal Abidin (1), Ulfi Kartika Oktaviana (2), Habil Khairat (3)
(1) Faculty of Economics, Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia
(2) Faculty of Economics, Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia
(3) Faculty of Ushuluddin, Al-Azhar University Cairo, Egypt
DOI : 10.22515/shirkah.v11i1.894
Abstract View : 974     PDF downloads: 112

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