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Shirkah: Journal of Economics and Business

shirkah
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Published by Institut Agama Islam Negeri Surakarta

ISSN : 25034235 EISSN : 25034243 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

The new invention of Islamic revivalism, such as sharia finance, sharia banks, and halal markets, has initiated the development of global economic advantages. Sharia based economics could not be seen as independent variable standing on side-by-side with conventional economic system. Shirkah Journal of Economics and Business is dedicated to provide an intellectual space of scholarly discussion how the sharia economics able to create the new global formation of economics and business.

Arjuna Subject : -

Articles 216 Documents

1 2 3 4 5

Zakat and Islamic Corporate Social Responsibility: Does It Take Effect to the Performance of Shari’a Banking? Sidik, Ichwan; Reskino, Reskino
Shirkah: Journal of Economics and Business Vol 1, No 2 (2016)
Publisher : Faculty of Islamic Economics and Business, Institut Agama Islam Negeri (IAIN) Surakarta

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

Earning on Response Coefficient in Automobile and Go Public Companies Arifin, Lisdawati
Shirkah: Journal of Economics and Business Vol 2, No 2 (2017)
Publisher : Faculty of Islamic Economics and Business, Institut Agama Islam Negeri (IAIN) Surakarta

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

Aquaponics Cultivation of Ipome Aquatica and the Peasant Financial Income of Cirata Cistern Gandhy, Abel
Shirkah: Journal of Economics and Business Vol 1, No 2 (2016)
Publisher : Faculty of Islamic Economics and Business, Institut Agama Islam Negeri (IAIN) Surakarta

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

Service Quality and Non-Muslim Satisfaction Using Sharia Bank Products and Services Mamuaya, Nova Ch
Shirkah: Journal of Economics and Business Vol 2, No 1 (2017)
Publisher : Faculty of Islamic Economics and Business, Institut Agama Islam Negeri (IAIN) Surakarta

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

The Growth of Sharia Insurance in Indonesia 2015 â€“ 2016: an Academic Forecast Analysis Muthmainah, Muthmainah
Shirkah: Journal of Economics and Business Vol 1, No 1 (2016)
Publisher : IAIN Surakarta

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 itsâ€™ assets, investments, premium and claims. Â This research would especially contribute to the sharia insurance companies to formulate their strategies in the future.Â Â Keywords: sharia insurance, ARIMA, islamic insurance statistic Â

Islamic Social Reporting Disclosure of Sharia Commercial Banks in Indonesia: A Form of Social Responsibility Riduwan, Riduwan; Mutmainah, Luâ€™liyatul; Wahyudi, Rofiul
Shirkah: Journal of Economics and Business Vol 5, No 3 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v5i3.336

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 studyâ€™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.

Statement of Financial Accounting Standard (PSAK) No. 109 and Its Implementation in Several Zakat Management Organizations in Malang, East Java Hasibuan, Henny Triyana
Shirkah: Journal of Economics and Business Vol 1, No 3 (2016)
Publisher : Faculty of Islamic Economics and Business, Institut Agama Islam Negeri (IAIN) Surakarta

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

Productive Zakat of Baznas Yogyakarta on the Growth of Micro Business Faisal, Agus; Yuliani, Irma
Shirkah: Journal of Economics and Business Vol 2, No 3 (2017)
Publisher : Faculty of Islamic Economics and Business, Institut Agama Islam Negeri (IAIN) Surakarta

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

The Effect of Sharia Monetary Policy and Financing Quality on Financial Performance in Sharia Banking Muhfiatun, Muhfiatun
Shirkah: Journal of Economics and Business Vol 1, No 3 (2016)
Publisher : Faculty of Islamic Economics and Business, Institut Agama Islam Negeri (IAIN) Surakarta

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

Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management -, Warsono
Shirkah: Journal of Economics and Business Vol 2, No 2 (2017)
Publisher : Faculty of Islamic Economics and Business, Institut Agama Islam Negeri (IAIN) Surakarta

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

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