cover
Contact Name
Dedi Junaedi
Contact Email
assyirkahikadi@gmail.com
Phone
+628111048479
Journal Mail Official
dedijunaedi@mes-bogor.com
Editorial Address
Ikatan Da'i Indonesia Jln. Bambu Apus Raya No. 62 Jakarta Timur 13890 Telp. (021) 84998368, Fax. (021) 84998386
Location
Kota adm. jakarta timur,
Dki jakarta
INDONESIA
As-Syirkah: Islamic Economic & Financial Journal
Published by Ikatan Dai Indonesia
ISSN : -     EISSN : 29621585     DOI : 10.56672
As-Syirkah: Islamic Economic and Financial Journal is a scientific journal published by Ikatan Dai Indonesia (IKADI) in collaboration with Masyarakat Ekonomi Syariah (MES) and Intellectual Association for Islamic Studies (IAFORIS) . This journal contains scientific papers from academics, researchers and practitioners in economics, Islamic economics, financial, Islamic financial, business, industries, management, and others related issues. ISSN 2962-1585.
Articles 142 Documents
Penerapan Balanced Scorecard pada Bisnis Coffe Shop dan Resto di Bogor Muhamad Dicky Aprizal; Witria Noviani; Erimina Halawa; Suripto Suripto
As-Syirkah: Islamic Economic & Financial Journal Vol 3 No 1 (2024): As-Syirkah: Islamic Economic & Financial Journal
Publisher : Ikatan Da'i Indonesia (IKADI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/syirkah.v3i1.205

Abstract

This research is in the form of presenting a complete description of a study. The measurements used for the financial perspective are Return On Investment, Sales Growth, and Profits Margin; customer perspective with Customer Satisfaction; internal business perspective with Manufacturing Effectiveness Cycle and Number of Imperfect Products; as well as a growth and learning perspective with Employee Satisfaction, Employee Productivity and Employee Turnover Rate. The research results show that the financial and internal business perspective of the Coffe Shop & Resto Bogor requires improvement. Meanwhile, the customer perspective as well as the growth and learning perspective need to be maintained. So it can be concluded that the Balanced Scorecard can be applied to the management of Coffe Shop & Resto Bogor
Problematika Pengajuan Sertifikasi Halal: Studi Kasus UMKM di Pasar Kordon Siti Zulaiha; Muhammad Saepurohman
As-Syirkah: Islamic Economic & Financial Journal Vol 3 No 2 (2024): As-Syirkah: Islamic Economic & Financial Journal
Publisher : Ikatan Da'i Indonesia (IKADI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/syirkah.v3i2.207

Abstract

Indonesia is one of the largest Muslim-majority countries in Southeast Asia. Kordon Market is one of the traditional markets located in Bandung, precisely on Jl. Ibrahim Adjie, Kujangsari, Bandung. Kordon Market is like other traditional markets where there are many traders who sell basic or primary daily necessities. There is a fact that the majority of people around the Kordon market or 97% are Muslims and the remaining 3% of the population are non-Muslims. So, it requires food products that are in accordance with the provisions of Islamic law. The type of research used is a type of field research, namely research with the aim of obtaining data directly into the field and literature study, namely data collection by understanding and studying theories from various literature related to research. Halal certification is a fatwa written by the Indonesian Ulema Council stating that a halal product must be in accordance with Islamic law. The purpose of a halal certificate is to guarantee the halal certainty of a product so that it can calm the hearts of those who consume it.The results of this study indicate that the causes of the large number of SMEs that have not yet been halal certified are Micro, Small and Medium Enterprises who think that halal certification is not something important, because the products they manage use safe basic ingredients so that it has been proven that they are halal because there is no addition or mixture with ingredients or something haram, Lack of knowledge about halal certification, Assume the process of applying for halal certification is not easy or complicated, Have limited funds to obtain halal certificates.
Efektivitas Pelaksanaan Pemungutan Pajak Kendaraan Bermotor di Kantor Bersama SAMSAT Sibolga Sari Maharani Arifianti; Imsar Imsar
As-Syirkah: Islamic Economic & Financial Journal Vol 3 No 1 (2024): As-Syirkah: Islamic Economic & Financial Journal
Publisher : Ikatan Da'i Indonesia (IKADI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/syirkah.v3i1.208

Abstract

In general, this study aims to find out the effectiveness of motor vehicle tax collection in offices with Sibolga samsat. This study uses quantitative descriptive research, which is to find out the value of independent variables, either one or more variables (independent) without making comparisons, or connecting with other variables. As far as data collection techniques are concerned are documentation, interviews and observations. The results of the research showed the effectiveness of motor vehicle tax collection in the Joint Office of Samsat Sibolga has been effective in the collection of motor vehicles tax. Although, there are still many obstacles facing the lack of public awareness to pay taxes on time, which leads to a lot of taxpayers waiting. However, in the process of tax payment procedures is good because it does not take a long time in the management of motor vehicle tax payment.
Penggunaan Platform Crowdfunding dalam Upaya Peningkatan Penghimpunan Dana Zakat Infak dan Sedekah di LAZ Lidzikri Bandung Risi Siti Fatimah; Maman Suryaman
As-Syirkah: Islamic Economic & Financial Journal Vol 3 No 2 (2024): As-Syirkah: Islamic Economic & Financial Journal
Publisher : Ikatan Da'i Indonesia (IKADI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/syirkah.v3i2.209

Abstract

This research aims to determine the strategy for using the crowdfunding platform in an effort to increase fund collection, and to determine the implications of using the crowdfunding platform in an effort to increase the collection of ZIS funds at LAZ Lidzikri Bandung. This research uses field research and a qualitative approach. And the data collection techniques used are interview, observation and documentation techniques. Interviews were conducted directly with the fund raiser, deputy head of the institution, and head of the institution. Collect information in the form of photos, data and other documents. This research uses data analysis with an inductive method. The conclusion of this research is that the Amil Zakat Lidzikri Bandung Institute has started implementing crowdfunding or raising funds through digital technology. And the implications of crowdfunding implemented at LAZ Lidzikri have had a positive influence in increasing the number of donors and funds.
Efektivitas Pengelolaan Dana Desa dalam Meningkatkan Kesejahteraan Masyarakat Desa Margamukti Pengalengan Menurut Persepektif Islam Zahra Aliya Jihada; Miftahudin Miftahudin
As-Syirkah: Islamic Economic & Financial Journal Vol 3 No 2 (2024): As-Syirkah: Islamic Economic & Financial Journal
Publisher : Ikatan Da'i Indonesia (IKADI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/syirkah.v3i2.210

Abstract

Margamukti Village is one of the villages in Pangalengan District, Bandung Regency. Each village is ensured to get a grant from the Government called Dana Desa. The development of Margamukti village funds has been specific such as road repair, posyandu construction and community empowerment.The purpose of this study is to find out how the picture of the effectiveness of village fund management to improve community welfare in addition, this study also aims to see how the effectiveness of village fund management in improving community welfare in Islamic perspective. The approach in this study is qualitative with descriptive analysis methods using data collection techniques through documentation, observation and interviews.The results showed that the effectiveness of village fund management in improving the welfare of the people of Margamukti Village, Pangalengan District, Bandung Regency was generally quite effective, with a budget of Rp. 574,644,260. Preciceptively Islamically, Margamukti Village has implemented several processes in managing its village funds, by applying the five principles of maqasaid sharia.
Analisis Manajemen Pemasaran Berbasis Syariah Produk UMKM Melalui Penggunaan Marketplace: Studi Kasus Tiktok Shop Raja Ngemil Tahun 2021-2022 Uti Muwafiq Azizah; Mira Purnamasari Safar
As-Syirkah: Islamic Economic & Financial Journal Vol 3 No 2 (2024): As-Syirkah: Islamic Economic & Financial Journal
Publisher : Ikatan Da'i Indonesia (IKADI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/syirkah.v3i2.212

Abstract

Sharia based for UMKM products through the use of the tiktok shop marketplace, what are the challenges and obstacles in marketing management for UMKM products in using the tiktok shop marketplace. Seeing the large number of UMKM that use marketplaces in marketing management raises questions regarding the marketing management process in accordance with sharia principles. Management is an important element which must be consireded and implemented because it relates to the marketing function, with management the goals of an institution will be fulfilled. The theory used is according to G.R. Terry and Philip Kotler. This research uses a qualitative approach with a case study method. The data sources in this research are primary data and secondary data. Data collection techniques used were interviews, observation, and documentation. The data analysis according to Miles and Huberman. Implementation of sharia-based marketing management for Raja Ngemil UMKM products using the tiktok shop marketplace. Raja ngemil carried out market analysis before starting the business by targeting market segmentation at the milinial generation. Planning marketing programs according to the marketing mix namely product, pricing and promotion, promotions in tiktok shop Raja Ngemil pay close attention to sharia marketing principles. In marketing, there are still obstacles, which are unavailability of stock during seasons, negative comments from customers, and algorithm changes. The conclusion of this research is that Raja Ngemil UMKM has implemented sharia-based marketing management which prioritizes sharia marketing principles, namely honesty nad hot harming other people.
Pengaruh Capital Adequacy Ratio, Intellectual Capital, dan Financial Non Distress Terhadap Sustainable Growth Rate pada Bank Umum Syar’iah Indonesia Periode 2020-2022 Novi Diautami; Atika Atika; Annio Indah lestari Nasution
As-Syirkah: Islamic Economic & Financial Journal Vol 3 No 1 (2024): As-Syirkah: Islamic Economic & Financial Journal
Publisher : Ikatan Da'i Indonesia (IKADI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/syirkah.v3i1.213

Abstract

This research was conducted to see the effect of the influence Sustainble Growth Rate, Capital Adequacy Ratio (CAR), Intellectual Capital (IC) dan Financial Non Distress of Sharia Commersial Bank. The population used in this study is the financial statements of Sharia Commersial Bank. While the sample was taken from the financial statements of Bank Syariah Indonesia, Bank Aladin Syariah, BTPN Syariah and Bank Panin Syariah 2020 - 2022 using the sampling technique used was purposive sampling. The results of this study indicate that Capital Adequacy Ratio (CAR) has a significant effect on Sustainble Growth Rate this is based on the results of the t test - T count <T table or 0.700 < 1.68023, a significant value of 0.488 > 0.050 then partially has a insignificant not effect between that Capital Adequacy Ratio (CAR) against Sustainble Growth Rate. Intellectual Capital (IC) has a significant effect on Sustainble Growth Rate this is based on the results of the t test - T count <T table or 0.1360 < 1.68023, a significant value of 0.181 > 0.050then partially has a insignificant not effect between that Intellectual Capital (IC) against Sustainble Growth Rate. Financial Non Distress has a significant effect on Sustainble Growth Rate this is based on the results of the t test - T count > T table or 3.673 > 1.68023, a significant value of 0. 0.001 > 0.050 then partially has a insignificant effect between that Financial Non Distress against Sustainble Growth Rate. Based on the results of the f test, the value of Fcount is greater than Ftable or 9.429 > 2.90. Then, seen from the esults, the significant value is 0.000 < 0.050. Thus Ho is accepted (Ha is rejected). Based on these results, it shows that there is a negative and insignificant effect between , Capital Adequacy Ratio (CAR), Intellectual Capital (IC) and Financial Non Distress in deciding the Sustainble Growth Rate.
Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Statement dengan Umur Perusahaan Sebagai Variabel Moderasi Witria Noviani; Nofryanti Nofryanti
As-Syirkah: Islamic Economic & Financial Journal Vol 3 No 1 (2024): As-Syirkah: Islamic Economic & Financial Journal
Publisher : Ikatan Da'i Indonesia (IKADI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/syirkah.v3i1.215

Abstract

This research aims to analyze and provide empirical evidence of the influence of the fraud pentagon which consists of the components of pressure, opportunity, rationalization, ability and arrogance on fraudulent financial statements, moderated by company age. The research was conducted using a purposive sampling method on 63 industrial sector companies listed on the Indonesia Stock Exchange in 2018-2022. A sample of 24 companies was obtained, then outliers were carried out for 8 companies, resulting in the final sample data remaining in this study being 80 data. The research results concluded that pressure had an effect on fraudulent financial statements, while opportunity, rationalization, ability and arrogance had no effect. The moderating variable company age cannot weaken the influence of pressure, opportunity, rationalization, ability and arrogance on fraudulent financial statements. Meanwhile, simultaneously it shows that the variables as a whole have an influence on fraudulent financial statements.
Analisis Faktor-Faktor Minat Mahasiswa dalam Menggunakan Produk Bank Syariah: Studi Kasus: Mahasiswa Universitas Teknologi Digital Saepulloh Saepulloh; Neng Cahya Komala
As-Syirkah: Islamic Economic & Financial Journal Vol 3 No 2 (2024): As-Syirkah: Islamic Economic & Financial Journal
Publisher : Ikatan Da'i Indonesia (IKADI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/syirkah.v3i2.216

Abstract

Banking in Indonesia is still the main means for people to carry out economic activities and other activities related to finance. Islamic banks provide services based on the concept of very modern and advanced financial transactions and the concept of justice. Currently, students are one of the people who are familiar with banking products and almost all of them use banking products. Students at the Digital Technology University are the majority Muslim, but most of the products used by Digital Technology University students are Conventional bank products. The research method used in this research is a qualitative method. The data collection technique in this study was to interview 15 respondents, namely Digital Technology University students. The results of this study were 10 out of 15 respondents used Conventional Banks because their interest was influenced by locations closer to Conventional Banks than Islamic Banks, lack of understanding of Islamic finance and the surrounding environment that mostly used Conventional Banks.
Persepsi Masyarakat Kampung Babakan Ciparay Terhadap Sistem Bagi Hasil (Mudharabah) pada Bank Syariah Amir Fatah; Deden Heri
As-Syirkah: Islamic Economic & Financial Journal Vol 3 No 2 (2024): As-Syirkah: Islamic Economic & Financial Journal
Publisher : Ikatan Da'i Indonesia (IKADI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/syirkah.v3i2.217

Abstract

The profit sharing system (mudharabah) is a sharia banking product that offers higher profits compared to conventional banking products. However, there are still many people who do not understand the concept of mudharabah, giving rise to negative perceptions of this system. This research aims to analyze the perception of the people of Babakan Ciparay Village towards the profit sharing (mudharabah) system in sharia banks. This research uses a survey method with a purposive sampling technique. The research sample consisted of 10 people who were selected based on certain criteria. Research data was collected through observation, interviews and analyzed using descriptive statistics Perception is a view or opinion formed in a person's mind about something. Society is a group of people who live in one place and have similarities in terms of ethnicity, language, religion and culture. The profit sharing system is a sharia banking system that provides profits to customers and banks based on mutually agreed business results. Mudharabah is a type of profit sharing system applied in sharia banking. Sharia banks are banks that operate based on Islamic sharia principles. The results of the research show that the perception of the people of Babakan Ciparay Village towards the profit sharing (mudharabah) system in sharia banks is still not positive. This is indicated by the perception that this system is high risk, complicated and not transparent. Apart from that, people still do not understand in depth the concept of mudharabah.