As-Syirkah: Islamic Economic & Financial Journal

Implementasi Manajemen Sumber Daya Manusia pada Divisi Human Capital Management PT Sinergi Gula Nusantara

Aisyah Arialma — 2025-01-08

Human resource management (HRM) is a crucial element in supporting organizational success. This study aims to analyze the implementation of HRM in the Human Capital Management Division of PT Sinergi Gula Nusantara. The research focuses on planning, development, and performance evaluation of employees to enhance organizational effectiveness. The research method employed is descriptive qualitative, using interviews, observations, and documentation for data collection. The findings indicate that the HRM implementation in this company aligns with standard practices, although challenges remain in optimizing employee training and development. This study provides recommendations to improve HRM strategies to sustainably achieve the company’s goals.

Kontribusi Usahatani Cengkeh Terhadap Pendapatan Rumah Tangga Di Desa Saibuah Kecamatan Posigadan Kabupaten Bolaang Mongondow Selatan

Moh Syarif Abd Thaib — 2025-01-21

The purpose of this study was to determine, (1) how much income from clove farming to the income of farmer households in saibuah village, posigadan district, south bolaang mongondow regency, (2) how much contribution clove farming to the income of farmer households in saibuah village, posigadan district, south bolaang mongondow regency. This research was conducted from july to september. The type of research used is a survey research type, where samples are taken from one population to be asked for the required data. The results of the study showed (1) clove farming income to household income of Rp. 11,384,386, (2) the contribution of clove farming to household income of farmers in Saibuah Village, Posigadan District, South Bolaang Mongondow Regency of 79.21% obtained from the comparison between the average total income of clove farming of Rp. 11,384,386 minus the average income of farmer households of Rp. 14,371,890 and multiplied by 100%, from the contribution value above it is stated that the contribution of clove farming to household income of farmers in Saibuah Village, Posigadan District, South Bolaang Mongondow Regency provides a very large contribution or >50%. this is because the average value of clove farming income is higher than the average value outside the agricultural sector and outside clove farming.

Peran Fasilitator Pendamping Terhadap Pengembangan Usaha Nasabah Prasejahtera BTPN Syariah

Sidiq Musyafa — 2025-01-21

The Certified Independent Internship and Study Program (MSIB) is part of the Merdeka Belajar Kampus Merdeka (MBKM) policy by the Ministry of Education, Culture, Research, and Technology (Kemendikbudristek). PT. Bank BTPN Syariah TBK is one of the partners of the MSIB Batch 3 program. Bank BTPN Syariah provides an intermediary as a facilitator to support customers in achieving their expected goals. The role of the assistant here is to help customers maximize sales. BTPN Syariah customers as ultra-micro actors who receive facilities in the form of assistants so that they can help them develop their businesses. The assistant facilitators provided by Bank BTPN Syariah aim to support the empowerment activities of BTPN Syariah customers, especially women/mothers from productive underprivileged communities or micro entrepreneurs, who have the capacity and skills along with customer skills in running their businesses, so that they can develop further and open wider market access, both offline and online.

Pentingnya Standar Operasional Prosedur (SOP) dalam Proses Pembuatan Kabel

Muhamad Rafli — 2025-02-11

In an increasingly competitive and dynamic business era, companies are faced with ever-increasing pressure to achieve success. To achieve this goal, operational efficiency, effectiveness and consistency are key. Standard Operating Procedures (SOP) exist as an important instrument in guiding companies towards achieving this. SOPs are written guidelines that detail the steps and procedures that employees must follow in carrying out their daily duties. Implementing good SOPs helps companies ensure that every step taken by employees complies with established standards, reduces the possibility of errors, and improves the quality of the end result. However, awareness of the importance of SOPs is still not widespread among companies, and many have difficulty implementing them effectively. SOPs have a crucial role in improving operational efficiency, reducing the risk of errors, and ensuring compliance with regulations and industry standards. By providing clear guidance to employees, SOPs help in minimizing confusion, speeding up work flow and increasing productivity. Apart from that, SOPs are very important to help maintain the quality of the product being made, because if in the production process the operator does not work according to the SOP the resulting cable product will most likely not be up to par because of the SOP, we have to look at the thickness of the cable insulation and the materials u

Administrasi Kredit dalam Mendukung Proses Pencairan Kredit Guna Bhakti (KGB) di Bank BJB KCP Jember

Muhammad Fauzinudin — 2025-03-22

Strategi Perencanaan Kurikulum Efektif Untuk Peningkatan Mutu Pendidikan

Ratu Safira Aulia — 2025-04-16

Curriculum management is a crucial process in the education system, aiming to guide curriculum development and implementation to ensure effectiveness, efficiency, and alignment with students’ needs and contemporary demands. The core functions of curriculum management include planning, organizing, implementing, and supervising, which are integrated to achieve optimal educational goals. The curriculum not only focuses on delivering subject matter but also plays a vital role in shaping students’ character, skills, and competencies, especially in the face of global challenges. Successful curriculum management requires collaboration among educational components, such as school principals, teachers, and policymakers, to ensure implementation aligns with institutional goals. Structured evaluation and continuous supervision are essential to keep the curriculum relevant and responsive to social, technological, and labor market changes. With proper management, curriculum planning can become a strategic instrument for improving the quality of education at various school levels.

The Implementation of Blue Economy Concept in Indonesia Marine and Fisheries Governance 2017-2022

Nibras Fadhlillah — 2025-04-18

The significant potential of marine and fisheries resources has given rise to a new economic development concept focusing on utilizing marine and fisheries resources through effective and sustainable marine governance – also known as the Blue Economy concept. The Blue Economy Concept was introduced by Gunter Pauli in 2009, which gained further prominence and was specifically discussed at the Rio+20 Meeting in 2012. Given with the abundant marine and fisheris resources, the concept has captured the attention of Indonesian government as a means to improve its national marine and fisheries sector while supporting its national economic development. This article is expected analyze and explain Indonesian government implementation of Blue Economy concept, particulalry on the governance of Indonesian marine and fisheries sector from 2017 – 2022. It is also expected to deliver a better understanding of policies and strategies undertaken by Indonesia government in comprehending the potential implication and the long-term sustainability of this new economic development concept. This article used a qualitative research method with desk/library research and qualitative interviewing as the data collection method. By critically examining Indonesia government response and implementation of the Blue Economy concept, the article aims to provide insight and recommendations of the potential areas for the improvement to ensure the responsible and sustainavle utilization of Indonesia marine and fisheries resources.

Pengaruh Source Credibility, Trust, Parasocial Interacrion, dan Physical Attractiveness Terhadap Purchase Intention Konsumen Gen Z

Ajeng Devita Anugraini — 2025-05-01

Generation Z is increasingly influenced by social media when making purchasing decisions, particularly by influencers on platforms like Instagram. This study aims to analyze the impact of source credibility, trust, parasocial interaction, and physical attractiveness of influencer Tasya Farasya on the purchase intention of Generation Z consumers. The study employed a purposive sampling method involving 150 respondents aged 18 years and above. Data were collected through an online survey and analyzed using PLS-SEM with the assistance of SPLS 4 software. The results showed that source credibility, parasocial interaction, and physical attractiveness positively influence purchase intention, while trust does not have significant impact. These findings emphasize that the credibility and visual appeal of influencers play a critical role in driving the purchase decisions of Generation Z consumers. Form a practical perspective, companies are advised to collaborate with influencers who are credible and visually appealing to enhance the effectiveness of marketing campaigns.

Analisis Penerapan Akuntansi Berdasarkan SAK ETAP: Studi Kasus pada Koperasi Karyawan PT. Chandra Asri Petrochemical Tbk

Annissa Pratiwi — 2025-06-15

This study aims to analyze the presentation and preparation of the financial statements PT. Chandra Asri Petrochemical Tbk, Cooperative in accordance with the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP). This study uses a qualitative method with a descriptive analysis approach, primary data collection techniques through observation, interviews, and documentation, and secondary data techniques through information sources on the structure, history, and financial statements of the Employee Cooperative of PT. Chandra Asri Petrochemical Tbk. The results of this study indicate that the Financial Statements of the Employee Cooperative of PT. Chandra Asri Petrochemical Tbk are in accordance with the applicable SAK ETAP.

Total Quality Management Pengaruhnya Terhadap Kinerja Keuangan Rumah Sakit di RSU ‘Aisyiyah Ponorogo

Eva Nurdiyanti — 2025-06-15

This study aims to examine the impact of Total Quality Management (TQM) implementation on the financial performance of RSU 'Aisyiyah Ponorogo, focusing on seven key dimensions: managerial leadership, data-driven decision-making, process management, continuous improvement, employee involvement, supplier relationships, and customer focus. TQM is regarded as a strategic approach to enhance organizational effectiveness and efficiency by engaging all institutional elements in continuous improvement efforts. The research employs a quantitative approach using a survey method. Data were collected through a closed-ended questionnaire based on a Likert scale, distributed to 105 respondents—employees of RSU 'Aisyiyah Ponorogo who have worked for a minimum of three years and have been involved in TQM implementation. Data analysis was conducted using validity and reliability tests, as well as multiple linear regression analysis with SPSS version 25. The results indicate that, individually, all independent variables have a positive and significant effect on financial performance. Simultaneously, the implementation of TQM significantly contributes to enhancing operational efficiency, reducing waste, and strengthening the hospital’s competitiveness by improving customer satisfaction and fostering effective collaboration with suppliers. The roles of managerial leadership and data-driven decision-making are found to be crucial in steering cost-efficiency and strategic optimization. Moreover, active employee engagement and continuous improvement initiatives directly support the financial stability and growth of the hospital. This study concludes that integrated TQM implementation not only improves service quality but also strengthens the hospital’s financial performance in a sustainable manner. The findings provide theoretical contributions to the development of quality management in the healthcare sector and practical implications for hospital policymakers in designing strategies to enhance financial performance.

Analisis Kesesuaian Prinsip Syariah dalam Praktik Utang-Piutang Berbasis Fintech: Studi Kasus Pengguna Aplikasi Akulaku

Abdus Salam — 2025-06-17

This study critically examines the compliance of fintech-based debt-credit practices, specifically within the Akulaku application, with Islamic Sharia principles. It addresses the rapid growth of online lending in Indonesia and the increasing need for Sharia-compliant financial solutions among the Muslim population. Employing a qualitative descriptive methodology, the research analyzes Akulaku's operational mechanisms, product offerings (Akulaku Paylater, KTA Asetku, Dana Cicil), and terms and conditions against the foundational concepts of qardh (loan) and riba (interest/usury) in Islamic law, drawing upon relevant DSN-MUI fatwas. Findings consistently indicate that while Akulaku offers convenience and quick access to funds, its imposition of additional charges on principal loans and late payment penalties constitutes riba qardh and riba jahiliyah, rendering these practices non-compliant with Sharia principles, particularly DSN-MUI Fatwa No. 117/II/2018. The study highlights the negative implications for users, who often face burdensome repayments and psychological stress. It concludes that despite its modern facade, Akulaku's current debt-credit model requires significant reform to align with Islamic economic principles, offering crucial insights for users, developers, and regulators in the burgeoning Islamic fintech sector.

Penerapan Pembukuan Digital Melalui Aplikasi Buku Warung Pada Pelaku UMKM

Tsalis Muhammad Abror — 2025-06-22

Micro, Small and Medium Enterprises (MSMEs) have a very important role for a country, because MSMEs are influential in various economic activities. With the increasing involvement of labor in MSMEs it will help reduce the number of unemployed in this country. The main problem for MSMEs to date is regarding financial management. Financial management is the key to the success of MSMEsor even failure. The purpose of this devotion was to determine the knowledge of MSME actors regarding bookkeeping and the application of digital bookkeeping through the Buku Warung application in MSMEs. Some of the methods applied include observation, interviews, and conducting literature studies on the importance of recording financial management at the Kantin Adhyaksa and Warung Bang Jago. The implementation was carried out from May 15 to 30, 2025 in Baru Village, Baolan District, Tolitoli Regency, Central Sulawesi. The results of the application of the Buku Warung Application can help bookkeeping financial statements of MSMEs efficiently and make it possible to see business profits accurately compared to the use of manual methods. In addition, the utilization of an android-based financial information system allows users and business owners to report finances in a simple and sustainable manner, as well as increasing users understanding of simple bookkeeping and financial reporting using the Buku Warung application and encouraging user interest in implementing bookkeeping with the Buku Warung application. This service is very useful for the owners of the Kantin Adhyaksa and Warung Bang Jago business because they can utilize bookkeeping using the Buku Warung Application to record their financial statements more easily.

Peran Strategis Investasi Domestik dan Asing dalam Pengembangan Ekonomi Daerah di Kalimantan Barat

Dewi Puryanti — 2025-06-28

This study aims to analyze the difference in contribution between foreign investment and domestic investment to economic growth in West Kalimantan during the period 2011-2023. The method used is a quantitative approach using secondary data from BKPM and BPS. The analysis was conducted through descriptive statistics and non-parametric Wilcoxon Signed Ranks Test and Mann-Whitney U Test because the normality test results showed the data was not normally distributed. The results show that domestic investment realization is significantly higher than foreign investment, both in terms of value and number of projects. The Wilcoxon test results produce a significance value of 0.001, while the Mann-Whitney test shows a significant difference in the number of projects with a significance value of 0.000. The conclusion of this study is that domestic investment plays a more dominant role in supporting regional economic growth than foreign investment. This finding indicates the need for a more progressive and adaptive policy strategy to increase the attractiveness of foreign investment through the provision of incentives, infrastructure improvements, and synergy of central and regional policies.