cover
Contact Name
Riduan Mas'ud
Contact Email
riduanmasud@uinmataram.ac.id
Phone
+6281252641594
Journal Mail Official
shirkahiainsurakarta@gmail.com
Editorial Address
Institut Agama Islam Negeri Surakarta, Indonesia Jln. Pandawa No. 1, Pucangan, Kartasura, Central Java, Indonesia, 57168
Location
Kota surakarta,
Jawa tengah
INDONESIA
Shirkah: Journal of Economics and Business
ISSN : 2504235     EISSN : 25034243     DOI : 10.22515/shirkah.v7i1.403
Core Subject : Economy,
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 ).
Articles 12 Documents
Search results for , issue "Vol 1, No 2 (2016)" : 12 Documents clear
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.501 KB) | DOI: 10.22515/shirkah.v1i2.23

Abstract

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
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.39 KB) | DOI: 10.22515/shirkah.v1i2.26

Abstract

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  
Islamic Education Mentoring Program and the Religiousity of Prospective Accountant Sofyani, Hafiez; Anggraini, Mahartika Retno Febri; Ayunani, Sabrina
Shirkah: Journal of Economics and Business Vol 1, No 2 (2016)
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 (304.823 KB) | DOI: 10.22515/shirkah.v1i2.33

Abstract

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
Jakarta Islamic Index-L 45: Rate Financial Performance, Beta Stocks and Stock Price in Indonesian Stock Exchange Subqi, Tajus
Shirkah: Journal of Economics and Business Vol 1, No 2 (2016)
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 (280.603 KB) | DOI: 10.22515/shirkah.v1i2.41

Abstract

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
BAZIS Scholarship Funds and Student Achievement MA, Roikhan
Shirkah: Journal of Economics and Business Vol 1, No 2 (2016)
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 (368.514 KB) | DOI: 10.22515/shirkah.v1i2.34

Abstract

This research aims to analyze the effect of the distribution of BAZIS (Council for Zakat Administration) scholarship funds on student achievement in East Jakarta. Data has been gathered from BAZIS scholarship recipients in the period 2014 to 2015, with the sample selected by means of random sampling. Validity, reliability, classic assumption, different and multiple regression tests are employed to analyze the data. The results statistically show that the variables of achievement can be explained by distribution variable, usage pattern, controlling and gender in the amount of 96,6% and the remaining 3,4% is influenced by other variables. This research argues that independent variables have significant effect on student learning achievement. Keywords: learning achievement, BAZIS, zakat 
How does Student Interest Influence Their Participation Pursuing Accounting Educational Profession? Hartutik, Ika Dewi; Hendra, Kartika; Masitoh, Endang
Shirkah: Journal of Economics and Business Vol 1, No 2 (2016)
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 (208.981 KB) | DOI: 10.22515/shirkah.v1i2.42

Abstract

This purpose of this study is to determine the effect of career motivation, motivation quality, economic motivation, social motivation, and motivation on the interest of accounting students to enroll in education programs designed to produce professional accountants. Data analysis here involves descriptive statistics, classical assumptions, and hypothesis testing with multiple linear regression analysis. The results of the study clearly show (1) the motivation of career affects the interest of accounting students to follow PPAk; (2) quality motivation does not affect the interest of accounting students to follow PPAk; (3) economic motivation does not affect the interest of accounting students to follow PPAk; (4) social motivation does not affect the interest of accounting students to follow PPAk; (5) the degree motivation does not affect the interest of accounting students to follow PPAk. Keywords: motivation, interests, education accounting profession, PPAk
Zakat and Islamic Corporate Social Responsibility: Does It Take Effect to the Performance of Shari’a Banking? Ichwan Sidik; Reskino Reskino
Shirkah: Journal of Economics and Business Vol 1, No 2 (2016)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.501 KB) | DOI: 10.22515/shirkah.v1i2.23

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.39 KB) | DOI: 10.22515/shirkah.v1i2.26

Abstract

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  
Islamic Education Mentoring Program and the Religiousity of Prospective Accountant Hafiez Sofyani; Mahartika Retno Febri Anggraini; Sabrina Ayunani
Shirkah: Journal of Economics and Business Vol 1, No 2 (2016)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.823 KB) | DOI: 10.22515/shirkah.v1i2.33

Abstract

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
Jakarta Islamic Index-L 45: Rate Financial Performance, Beta Stocks and Stock Price in Indonesian Stock Exchange Tajus Subqi
Shirkah: Journal of Economics and Business Vol 1, No 2 (2016)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.603 KB) | DOI: 10.22515/shirkah.v1i2.41

Abstract

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

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