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Riduan Mas'ud
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riduanmasud@uinmataram.ac.id
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shirkahiainsurakarta@gmail.com
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Institut Agama Islam Negeri Surakarta, Indonesia Jln. Pandawa No. 1, Pucangan, Kartasura, Central Java, Indonesia, 57168
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Shirkah: Journal of Economics and Business
Published by Institut Agama Islam Negeri Surakarta
ISSN : 2504235     EISSN : 25034243     DOI : 10.22515/shirkah.v7i1.403
Core Subject : Economy,
Economics, Econometrics & Finance
Syirkah: Jurnal Ekonomi dan Bisnis adalah jurnal peer-review yang diterbitkan tiga kali setahun (April, Agustus, dan Desember) oleh Fakultas Ekonomi Islam dan Bisnis Institut Agama Islam Negeri (IAIN) Surakarta Jawa Tengah Indonesia bekerja sama dengan Perhimpunan Indonesia Ekonom Islam (lihat naskah MoU ). Jurnal ini dimaksudkan untuk menjadi platform diseminasi artikel yang melaporkan hasil penyelidikan ilmiah tentang Ekonomi dan Bisnis Islam. Jurnal ini memfokuskan pembahasannya pada bidang keuangan Islam, filantropi Islam, pemikiran ekonomi Islam, dan pemasaran Islam (lihat Fokus & Ruang Lingkup ).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue " Vol 2, No 2 (2017)" : 6 Documents clear
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.865 KB) | DOI: 10.22515/shirkah.v2i2.164

Abstract

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 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.871 KB) | DOI: 10.22515/shirkah.v2i2.166

Abstract

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
Waroeng Steak: Spritual Company in the Context of Post-Capitalism Qamariyah, Faihatul
Shirkah: Journal of Economics and Business Vol 2, No 2 (2017)
Publisher : Faculty of Islamic Economics and Business, Institut Agama Islam Negeri (IAIN) Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.434 KB) | DOI: 10.22515/shirkah.v2i2.165

Abstract

‘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
An Instruments Developing Cashless in Malaysia Taasim, Shairil Izwan; Yusoff, Remali
Shirkah: Journal of Economics and Business Vol 2, No 2 (2017)
Publisher : Faculty of Islamic Economics and Business, Institut Agama Islam Negeri (IAIN) Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.855 KB) | DOI: 10.22515/shirkah.v2i2.102

Abstract

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
Efficiency versus Maqashid Sharia Index: an Application on Indonesian Islamic Bank Rusydiana, Aam S.; Firmansyah, Irman
Shirkah: Journal of Economics and Business Vol 2, No 2 (2017)
Publisher : Faculty of Islamic Economics and Business, Institut Agama Islam Negeri (IAIN) Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.284 KB) | DOI: 10.22515/shirkah.v2i2.154

Abstract

The Development of Islamic Banking Industry in Indonesia relatively shows a good tendency. In the market, inefficiency would be the great obstacles in head to head to conventional bank. Despite of efficiency performance in Islamic Bank, Islamic Bank also must have sharia compliance performance. So it needed to identified the efficiency of Islamic Bank in Indonesia and the achievement of Maslahah in term of three aspects, there are education, the creating of justice, and the attainment of welfare. This study would try to measure the efficiency of Islamic Banking Industry with Data Envelopment Analysis (DEA) method and also to evaluate the performance by using Maqasid Sharia Index (MSI). Banxia Frontier Analyst 3.1 used in the data calculation. The calculation of the level of Islamic Bank efficiency in this study are relative, not absolute. Result of this study indicate four main findings, first, Islamic bank involve in quadran 1 is Islamic bank who reached the highest efficiency and the best performance; there are BMI and Bank Panin Sharia. Islamic bank involve in quadran 2 is Islamic bank who reached the highest efficiency and the lowest performance, there are BSM, Maybank Sharia, and Bank Sharia Bukopin. Islamic bank involve in quadran 3 is Islamic bank who reached the lowest efficiency and have a good performance, there are BRI sharia, and BCA sharia. Islamic bank involve in quadran 4 is Islamic bank who reached the lowest efficiency and the lowest performance, there are Bank Mega Sharia, Victoria Sharia, BNI Sharia, and BJB Sharia.Keywords: Maqasid Index, Efficiency, DEA, Efficiency-Maqasid Quadrant (EMQ) 
The Call for Islamic Economics: Shades of Contestation Ibrahim, Azhar
Shirkah: Journal of Economics and Business Vol 2, No 2 (2017)
Publisher : Faculty of Islamic Economics and Business, Institut Agama Islam Negeri (IAIN) Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.314 KB) | DOI: 10.22515/shirkah.v2i2.163

Abstract

This paper attempts to highlight some of the criticisms made against the ideas of Islamic economics. The discourse of Islamic economics is relatively recent, although its expression could be traced to more than five decades ago. Today there are countless discussions and affirmations for Islamic economics, coming from both experts in the area of economy and Islamic legal thought, apart from the many journalistic advocacy type that is enamored by the call for the establishment of Islamic economics, or at least the Islamic banking. While there is much celebration to this idea, the criticism against it is far less and hardly noticeable. To date, Timur Kuran and to some extent Nazih Ayubi have been vocal in highlighting the rhetorics and the insubstantiality of the idea of Islamic economics.Keywords: Islamic economics, Islamic identity, sharia

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