As-Syirkah: Islamic Economic & Financial Journal
type: channel
description: As-Syirkah: Islamic Economic & Financial Journal is a scientific journal published by Ikatan Da'i 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. E-ISSN 2962-1585. DOI: 10.56672. Accredited by Sinta 6 based on the Decree of the Director General of Higher Education, Research and Technology, Ministry of Education and Culture, No 79/E/KPT/2023 (page 172) starting from Vol 1 No 1 2022 to Vol 5 No 2 2026. Published four times a year every February, May, August, November.
publisher: Ikatan Da'i Indonesia
language: en
publication name: As-Syirkah: Islamic Economic & Financial Journal
issn: 2962-1585
items: Pengaruh Audit Fee, Audit Tenure dan Profitabilitas Terhadap Kualitas Audit dengan Komite Audit sebagai Variabel Moderasi
items: Pengaruh Tingkat Pendidikan, Thin Capitalization, Kepemilikan Institusional Terhadap Penghindaran Pajak
items: Pengaruh Kompensasi dan Komitmen Karyawan Terhadap Kinerja Karyawan Divisi Telemarketing Area 1 DKI Jakarta di PT. Sedaya Finance (Astra Credit Companies)
items: Pengaruh Kualitas Pelayanan dan Lokasi Usaha Terhadap Loyalitas Pelanggan di Toko Grosir Mutmainah Kudus dengan Kepuasan Konsumen Sebagai Variabel Mediasi
items: Pengaruh Motivasi dan Pengalaman Kerja Terhadap Kinerja Karyawan PT Top Ambulance
items: Analisis Penggunaan Microsoft Excel sebagai Sistem Informasi Akuntansi pada UMKM di Jakarta
items: The Concept of Gharar in Business and Economic Practices
items: Analisis Penerapan SAK ETAP pada Penilaian Persediaan Metode FIFO UD Siti Aminah
items: Pengaruh Moralitas Pajak, Kesadaran Pajak, dan Budaya Pajak Terhadap Kepatuhan Pajak UMKM
items: Disparitas Regulasi dan Implikasi Fiskal: Analisis Limitasi Peran Agen Visa Dalam Ekosistem Perpajakan Digital Nomad di Bali
items: Analisis Kepuasan Pelanggan dan Kepatuhan Prinsip Syariah terhadap Loyalitas Tamu di Hotel Harris
items: Membangun Kepercayaan Pengguna Melalui Transparansi Akad Syariah Sebagai Strategi Peningkatan Penggunaan Fintech Syariah
items: Pendistribusian Zakat Bagi Korban Bencana Alam di Sumatera dalam Kerangka Regulasi BAZNAS
items: Tinjauan Akad Muamalah dalam Pelaksanaan Transaksi Pre-Order: Studi Kasus HIMMPRO Ekonomi Syari’ah Febi Iuqi Bogor
items: Audit Kinerja sebagai Instrumen Peningkatan Akuntabilitas Publik di Sektor Pemerintahan
items: Pengaruh Perceived Quality dan Value Dimediasi Brand Trust Terhadap Brand Loyalty Tupperware di Jakarta
items: Pengembangan Industri Halal: Rantai Nilai, Sertifikasi, dan Strategi Menjadi Pusat Halal Dunia
items: Sinergi Etika Bisnis Islam, Fiqih Muamalah, dan Hukum Perikatan dalam Mendorong Pertumbuhan Ekonomi Syariah di Indonesia
items: Analisis Pengaruh Religiusitas dan Literasi Keuangan Syariah Terhadap Manajemen Keuangan Rumah Tangga: Studi di Sekolah Islam Terpadu Tunas Bangsa
items: Analisis Pengaruh Pembiayaan Murabahah, Mudharabah dan Musyarakah Terhadap Profitabilitas Bank Umum Syariah di Indonesia pada Periode 2021-2024
items: Peran Kepemimpinan Kepala Sekolah dan Kompetensi Kewirausahaan Guru dalam Mewujudkan Kesiapan Peserta Didik Menghadapi Dunia Usaha
items: Pengaruh Rekrutmen, Pelatihan, dan Pengembangan Karir Terhadap Kepuasan Kerja Karyawan di Iwaka Mart Pemogan
items: peran brand awareness sebagai mediasi pemasaran digital dan customer review terhadap keputusan pembelian di nesh navya
items: Pengaruh Profitibalitas, Struktur Modal, dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Emiten Pertambangan yang Terdaftar di ISSI Periode 2020-2024
items: Pengaruh Inklus Keuangan, Fintech Payment Gateway dan Money Attitude Terhadap Pengelolaan Keuangan Pada Generasi Z Di Kota Denpasar
items: https://journal-ikadi.com/ojs/index.php/assyirkah/article/view/517
items: https://journal-ikadi.com/ojs/index.php/assyirkah/article/view/516
items: https://journal-ikadi.com/ojs/index.php/assyirkah/article/view/515
items: Pengaruh Akuntabilitas , Transparansi Anggaran, dan Partisipasi Masyarakat Terhadap Efektivitas Pengelolaan Keuangan Desa: Studi pada Desa-Desa Di Kecamatan Tilango, Kabupaten Gorontalo
items: Analisis Kinerja Keuangan Perusahaan Umum Daerah (PERUMDA) Air minum di Provinsi Sumatera Utara

Pengaruh Audit Fee, Audit Tenure dan Profitabilitas Terhadap Kualitas Audit dengan Komite Audit sebagai Variabel Moderasi
type: item
description: This study aims to analyze the effects of audit fee , audit tenure, and profitability on audit quality, with the audit committee as a moderating variable in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This research employs a quantitative approach using secondary data obtained from companies’ annual reports. The sample was selected using a purposive sampling method, resulting in 27 companies with a total of 135 observations. From the 135 observations, an outlier test was conducted, yielding 131 final observations used in the analysis. The data analysis methods applied include panel data regression and Moderated Regression Analysis (MRA) using SPSS software. The hypothesis testing results indicate that (1) audit fee has a negative effect on audit quality, (2) audit tenure has a positive effect on audit quality, (3) professional ethics has no effect on audit quality, (4) the audit committee does not weakens the negative effect of audit fee on audit quality, (5) the audit committee does not strengthen the positive effect of audit tenure on audit quality, and (6) the audit committee strengthen the positive effect of profitability on audit quality.
subject: Articles
  topic: section
subject: Audit Fee , Audit Tenure, Profitability, Audit Committee, Audit Quality
  topic: keywords
creator: Meilie Ratanacitta Exeliem
creator: Hermie Hermie
rights: Copyright (c) 2026 Meilie Ratanacitta Exeliem, Hermie Hermie (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 296
ending page: 312
doi: 10.56672/

Pengaruh Tingkat Pendidikan, Thin Capitalization, Kepemilikan Institusional Terhadap Penghindaran Pajak
type: item
description: The objective of this research is to examine the factors influencing tax avoidance. Using a purposive sampling method, the study initially identified 110 samples. After removing 17 outliers, a final sample of 93 observations was obtained from banking sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The research data were sourced from audited financial statements and annual reports accessible through the official IDX website and the respective companies' websites. The data were analyzed using multiple linear regression analysis, processed with the SPSS (Statistical Program for Social Science) software. The results of this research indicate that: (1) CFO Education has a negative effect on Tax Avoidance; (2) Thin Capitalization has a positive effect on Tax Avoidance; and (3) Institutional Ownership has a negative effect on Tax Avoidance.
subject: Articles
  topic: section
subject: CFO Education; Thin Capitalization; Institutional Ownership; Tax Avoidance.
  topic: keywords
creator: Salsabila Rachmasari Suharto
creator: Hermi Hermi
rights: Copyright (c) 2026 Salsabila Rachmasari Suharto, Hermi Hermi (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 283
ending page: 295
doi: 10.56672/

Pengaruh Kompensasi dan Komitmen Karyawan Terhadap Kinerja Karyawan Divisi Telemarketing Area 1 DKI Jakarta di PT. Sedaya Finance (Astra Credit Companies)
type: item
description: This study aims to analyze the effect of compensation and employee commitment on employee performance in the Telemarketing Division Area 1 DKI Jakarta at PT Astra Sedaya Finance (Astra Credit Companies). This research employed a quantitative method with a descriptive and verificative approach. The population consisted of all telemarketing employees, and a saturated sampling technique was applied. Data were collected through questionnaires and analyzed using multiple linear regression analysis. The results indicate that compensation has a positive and significant effect on employee performance. Employee commitment also has a positive and significant effect on employee performance. Simultaneously, compensation and employee commitment significantly influence employee performance. These findings suggest that improving fair compensation systems and strengthening employee commitment can enhance employee performance effectively. This study is expected to provide managerial insights for human resource management practices.
subject: Articles
  topic: section
subject: Compensation; Employee commitment; Employee performance; Telemarketing.
  topic: keywords
creator: Vina Eka Putri
creator: Hasanah Hasanah
rights: Copyright (c) 2026 Vina Eka Putri, Hasanah Hasanah (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 273
ending page: 282
doi: 10.56672/

Pengaruh Kualitas Pelayanan dan Lokasi Usaha Terhadap Loyalitas Pelanggan di Toko Grosir Mutmainah Kudus dengan Kepuasan Konsumen Sebagai Variabel Mediasi
type: item
description: Competition in today’s business world is increasingly fierce. This is also felt by business owners in the trading sector, such as the owner of the Mutmainah Kudus Wholesale Store. The Mutmainah Kudus Wholesale Store is one of the largest wholesale stores in Kudus City. The Mutmainah Kudus Wholesale Store must understand the factors that influence customers satisfaction. The Mutmainah Kudus Wholesale Store must make several improvements and innovations to increase customer satisfaction. This study aims to analyze the influence of service quality and business location on customer loyalty, with customer satisfaction as the mediating variable. This study is a qualitative study, which is descriptive and tends to use analysis. The population in this study was all customers of the Mutmainah Kudus Wholesale Store. The sample in this study was thirty customers of the Mutmainah Kudus Wholesale Store aged seventeen years and above. The results of this study indicate that the variabels of service quality and business location studied have a positive effect on customer satisfaction. Furthermore, the customer satisfaction variable also showed a significant positive effect on customer loyalty.
subject: Articles
  topic: section
creator: Manunal Ahna Zanuba
creator: Muhammad Faisal Yul Zamrudi
rights: Copyright (c) 2026 Manunal Ahna Zanuba, Muhammad Faisal Yul Zamrudi (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 263
ending page: 272
doi: 10.56672/

Pengaruh Motivasi dan Pengalaman Kerja Terhadap Kinerja Karyawan PT Top Ambulance
type: item
description: This study aims to analyze the effect of motivation and work experience on employee performance at PT Top Ambulance. This research is motivated by the crucial role of human resources in health service companies that require speed, accuracy, and service quality. A quantitative approach with an associative research design was employed. The population consisted of all 45 employees of PT Top Ambulance, using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that motivation has a positive and significant effect on employee performance, work experience also has a positive and significant effect, and both variables simultaneously influence employee performance. The findings provide practical implications for management in improving employee performance through motivation enhancement and experience management.
subject: Articles
  topic: section
creator: Adilla fitriansyah
creator: Hasanah Hasanah
rights: Copyright (c) 2026 Adilla fitriansyah, Hasanah Hasanah (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 256
ending page: 262
doi: 10.56672/

Analisis Penggunaan Microsoft Excel sebagai Sistem Informasi Akuntansi pada UMKM di Jakarta
type: item
description: This study explores financial recording issues faced by small businesses in Jakarta whose bookkeeping practices remain basic and do not yet provide information sufficient for decision-making. These conditions highlight the need to analyze how Excel is actually utilized as a structured financial recording tool. The purpose of this study is to evaluate how four micro businesses use Excel, covering data entry, processing, and output, as well as the benefits perceived by owners. A qualitative descriptive method was applied through interviews, observations, and document analysis. The novelty of this study lies in comparing four different business sectors, allowing variations in Excel usage to be observed based on operational characteristics. The findings show that Excel improves accuracy, efficiency, and understanding of business performance, although its use is still limited by user skills and the absence of standardized formats. The study concludes that Excel is feasible as a basic solution. Its implications encourage targeted training, while future research may test standardized templates.
subject: Articles
  topic: section
creator: Salman Alfarisi Muharram
creator: Deni Darmawati
rights: Copyright (c) 2026 Salman Alfarisi Muharram, Deni Darmawati (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 239
ending page: 255
doi: 10.56672/

The Concept of Gharar in Business and Economic Practices
type: item
description: The concept of gharar is one of the fundamental principles in Islamic economics aimed at ensuring clarity, justice, and transparency in economic transactions. Gharar refers to excessive uncertainty, ambiguity, or lack of information within a contract that may cause injustice or potential loss to one of the contracting parties. Along with the rapid development of modern and digital economic systems, the potential presence of gharar has become increasingly complex, particularly in business practices such as e-commerce, pre-order systems, digital transactions, business contracts, and modern financial instruments. This study aims to examine the concept of gharar, its legal foundations, various forms, and its implications in contemporary business and economic practices. The research employs a qualitative method using a library research approach with descriptive-qualitative analysis. The findings indicate that the prohibition of gharar remains highly relevant in maintaining economic stability, protecting consumers, and promoting ethical business practices in accordance with Sharia principles. Therefore, the application of prudential principles, transparency, and contractual clarity is essential to minimizing gharar in modern economic activities.
subject: Articles
  topic: section
creator: Muhammad Satrya Mutthaqin
creator: Muhammad Yafiz
rights: Copyright (c) 2026 Muhammad Satrya Mutthaqin, Muhammad Yafiz (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 222
ending page: 238
doi: 10.56672/

Analisis Penerapan SAK ETAP pada Penilaian Persediaan Metode FIFO UD Siti Aminah
type: item
description: This study aims to analyze the conformity of SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability) implementation regarding the FIFO (First-In, First-Out) inventory valuation method at UD Siti Aminah in Surabaya. The data examined consists of inventory stock cards from March 2023. This research employs a case study design with a mixed-methods approach, integrating qualitative analysis with quantitative data from UD Siti Aminah’s inventory records. Data collection was conducted through observation, in-depth interviews, and documentation of secondary data. The data was processed using descriptive analysis techniques. The results indicate that the inventory valuation at UD Siti Aminah for the May 2023 period had not yet implemented valuation methods aligned with SAK ETAP, specifically the chapters governing inventories.
subject: Articles
  topic: section
creator: Lailia Ananda Putri
creator: Waloyo Waloyo
rights: Copyright (c) 2026 Lailia Ananda Putri, Waloyo Waloyo (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 210
ending page: 221
doi: 10.56672/

Pengaruh Moralitas Pajak, Kesadaran Pajak, dan Budaya Pajak Terhadap Kepatuhan Pajak UMKM
type: item
description: This study aims to analyze the effect of tax morality, tax awareness, and tax culture on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) in West Jakarta. This research employs a quantitative approach using primary data collected through questionnaires distributed to 100 MSME taxpayers selected using purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that tax morality, tax awareness, and tax culture have a positive and significant effect on MSME tax compliance, both partially and simultaneously. These findings suggest that improving MSME tax compliance requires strengthening moral values, enhancing tax awareness, and fostering a positive tax culture.
subject: Articles
  topic: section
subject: tax morality, tax awareness, tax culture, tax compliance, MSMEs.
  topic: keywords
creator: Jenny Jenny
creator: Meilie Ratanacitta Exeliem
creator: Deni Darmawati
rights: Copyright (c) 2026 Jenny Jenny, Meilie Ratanacitta Exeliem, Deni Darmawati (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 193
ending page: 209
doi: 10.56672/

Disparitas Regulasi dan Implikasi Fiskal: Analisis Limitasi Peran Agen Visa Dalam Ekosistem Perpajakan Digital Nomad di Bali
type: item
description: The phenomenon of digital nomads has created a new economic ecosystem while also giving rise to complex regulatory challenges, particularly in relation to tax and immigration compliance. Visa agencies have emerged as key mediators in bridging the needs of digital nomads with government bureaucracy. However, this position places them in a legal gray area and exposes them to various risks. This study aims to analyze the mediating role of visa agencies in promoting tax compliance among digital nomads in Bali, focusing on their risk perceptions and facilitation strategies. This study uses a qualitative approach with a case study design in the Canggu area of Bali. The results of this study are expected to provide an in-depth understanding of the strategies used by visa agencies in navigating their clients' tax compliance issues without acting as tax consultants. In addition, this study aims to formulate valuable input for policymakers to create more effective and clear regulations to support a sustainable digital nomad economic ecosystem in Bali.
subject: Articles
  topic: section
subject: Digital Nomad, Tax Compliance, Visa Agency, Risk Perception, Facilitation Strategy, Agency Theory
  topic: keywords
creator: Ni Putu Trisna Dewi
creator: Desy Arlita
rights: Copyright (c) 2026 Ni Putu Trisna Dewi, Desy Arlita (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 179
ending page: 192
doi: 10.56672/

Analisis Kepuasan Pelanggan dan Kepatuhan Prinsip Syariah terhadap Loyalitas Tamu di Hotel Harris
type: item
description: This study aims to examine the effect of customer satisfaction and compliance with sharia principles on guest loyalty at a Muslim-friendly hotel. The research employs a quantitative approach using a survey method involving 100 Muslim guests who had stayed at Harris Hotel. Data were collected through a structured questionnaire using a Likert scale and analyzed using multiple linear regression with SPSS. The results indicate that customer satisfaction has a positive and significant effect on guest loyalty. In addition, compliance with sharia principles also positively and significantly influences guest loyalty. Simultaneously, both variables significantly affect guest loyalty. These findings suggest that the integration of service quality and adherence to sharia principles is an important strategy for modern hotels in enhancing Muslim guest loyalty.
subject: Articles
  topic: section
creator: Khizqil Panca Subagja
creator: Imas Kania Rahman
creator: Salati Asmahasamah
rights: Copyright (c) 2026 Khizqil Panca Subagja, Imas Kania Rahman, Salati Asmahasamah (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 167
ending page: 178
doi: 10.56672/

Membangun Kepercayaan Pengguna Melalui Transparansi Akad Syariah Sebagai Strategi Peningkatan Penggunaan Fintech Syariah
type: item
description: The development of Islamic fintech in Indonesia faces user trust challenges despite offering financial services based on sharia principles. This research aims to analyze the influence of sharia contract transparency on user trust and its implications for increasing Islamic fintech usage. The research method employs a literature study with a qualitative approach, analyzing trusted journal articles using keywords "Islamic fintech", "sharia transparency", "user trust", and "sharia-based digital financial innovation". The research findings indicate that sharia contract transparency plays a crucial role in building user trust by providing clear information regarding contract types, transaction mechanisms, rights and obligations, as well as sharia legal foundations. Transparency is capable of reducing risk perception and uncertainty, while simultaneously increasing public sharia financial literacy. Trust functions as a mediating variable that bridges sharia principle transparency with the increase in Islamic fintech usage. This research affirms that contract transparency is not merely a normative obligation, but also an effective business strategy for building long-term relationships with users and strengthening the competitiveness of the Islamic finance industry. Practically, the research findings can serve as a reference for Islamic fintech providers in designing more transparent and accountable operational communication, as well as providing input for regulators in strengthening Islamic fintech governance in Indonesia.
subject: Articles
  topic: section
creator: Moh. Asep Zakariya Ansori
creator: M. Wanri Wahyudin
creator: Hanan Alawiah
creator: Syahra Putri Syuardiansyah
creator: Suhendri Suhendri
rights: Copyright (c) 2026 Moh. Asep Zakariya Ansori, M. Wanri Wahyudin, Hanan Alawiah, Syahra Putri Syuardiansyah, Suhendri Suhendri (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 159
ending page: 166
doi: 10.56672/

Pendistribusian Zakat Bagi Korban Bencana Alam di Sumatera dalam Kerangka Regulasi BAZNAS
type: item
description: The distribution of zakat for disaster victims constitutes a strategic form of socio-religious intervention in addressing economic vulnerability and humanitarian crises. Sumatra, as a region with a high level of disaster risk, requires a zakat distribution mechanism that is not only responsive and timely, but also firmly grounded in regulatory policy and principles of sound zakat governance. This article aims to analyze the distribution of zakat for natural disaster victims in Sumatra within the regulatory framework of the National Zakat Board (BAZNAS), particularly referring to BAZNAS Regulation Number 3 of 2018 concerning Zakat Distribution and Utilization. This study employs a juridical-normative approach with a descriptive-analytical method through library research, examining the conformity between legal norms, policy implementation, and the effectiveness principles of zakat distribution. The findings indicate that, from a normative perspective, zakat distribution for disaster victims has obtained strong legal legitimacy, both through the classification of eligible beneficiaries (asnaf) and the designation of humanitarian assistance as a formal sector of zakat distribution. Nevertheless, at the level of implementation, several challenges remain, including limitations in beneficiary verification, inconsistencies in monitoring mechanisms, and variations in distribution effectiveness. This article underscores the importance of strengthening regulation-based zakat governance and effectiveness to ensure that zakat distribution for disaster victims is not only legally valid but also optimal in achieving broader social welfare objectives.
subject: Articles
  topic: section
creator: Moh. Asep Zakariya Ansori
creator: Abdul Husenudin
creator: Lili Akmalia
creator: M Galih Saputra
creator: Annisa Syalumita
rights: Copyright (c) 2026 Moh. Asep Zakariya Ansori, Abdul Husenudin, Lili Akmalia, M Galih Saputra, Annisa Syalumita (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 153
ending page: 158
doi: 10.56672/

Tinjauan Akad Muamalah dalam Pelaksanaan Transaksi Pre-Order: Studi Kasus HIMMPRO Ekonomi Syari’ah Febi Iuqi Bogor
type: item
description: The development of technology and digital trading systems has given rise to various new forms of transactions in muamalah activities, one of which is the pre-order system. This transaction practice is widely applied in economic activities, including in student organizations. This study aims to analyze the pre-order transaction practices carried out by the Islamic Economics Student Association (HIMMPRO) of the Faculty of Economics and Business (FEBI IUQI) Bogor and review its compliance with the principles of muamalah contracts from an Islamic jurisprudence perspective. This study uses a descriptive qualitative method with a case study approach. Data collection techniques were carried out through interviews, observation, and documentation, using primary and secondary data sources. The results show that the pre-order transaction practices at HIMMPRO of Islamic Economics, FEBI IUQI Bogor, are carried out through a mechanism of ordering goods, paying a down payment (DP), the production process of goods, and settling the payment before delivery of the goods. Viewed from a muamalah jurisprudence perspective, this practice does not fulfill the provisions of the salam contract because payment is not made in full at the beginning of the contract. However, the pre-order transaction practice fulfills the pillars and requirements of the istishna contract, characterized by clear product specifications, agreed price, payment flexibility, and certainty of delivery time. Therefore, it can be concluded that the pre-order transaction practice implemented by HIMMPRO Sharia Economics FEBI IUQI Bogor is permissible (jaiz) according to sharia as long as it adheres to the principles of the istishna contract and maintains transparency and fairness in the transaction.
subject: Articles
  topic: section
subject: muamalah contract, pre-order, istishna contract, muamalah fiqh, sharia economics.
  topic: keywords
creator: Moh. Asep Zakariya Ansori
creator: Abdul Husenudin
creator: Siti Fauziah
creator: Nurkhopipah Istiana
creator: Muhamad Padlan Maulidi
rights: Copyright (c) 2026 Moh. Asep Zakariya Ansori, Abdul Husenudin , Siti Fauziah, Nurkhopipah Istiana, Muhamad Padlan Maulidi (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 144
ending page: 152
doi: 10.56672/

Audit Kinerja sebagai Instrumen Peningkatan Akuntabilitas Publik di Sektor Pemerintahan
type: item
description: Performance audit is one of the supervisory instruments that plays a strategic role in promoting improved public accountability in the government sector. Along with the increasing public demand for transparency, effectiveness, and efficiency in governance, performance audit has become increasingly relevant as an evaluation tool for the implementation of public programs and policies. Unlike financial audits, which focus on the fairness of financial statements, performance audits emphasize the assessment of effectiveness, efficiency, and economy (value for money) in the management of public resources. This article aims to comprehensively examine the role of performance audits as an instrument for enhancing public accountability in the government sector through a literature review approach. The research method employed is a library study by analyzing national and international scientific journals, reference books, laws and regulations, as well as relevant reports from audit institutions. The results of the review indicate that performance audits significantly contribute to improving transparency, accountability, decision-making quality, and continuous improvement in public sector governance. In addition, performance audits function as a means of evaluating public policies and strengthening public trust in the government. This article is expected to provide a conceptual contribution to the development of performance audit practices and the enhancement of public accountability in the government sector.
subject: Articles
  topic: section
subject: performance audit, public accountability, government sector, value for money.
  topic: keywords
creator: Dyan Faizal
creator: Trinandari Prasetya Nugrahanti
rights: Copyright (c) 2025 Dyan Faizal, Trinandari Prasetya Nugrahanti (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-01-13
publication date: 2026-01-13
starting page: 1079
ending page: 1084
doi: 10.56672/

Pengaruh Perceived Quality dan Value Dimediasi Brand Trust Terhadap Brand Loyalty Tupperware di Jakarta
type: item
description: This study aims to determine the influence of perceived quality and perceived value on Tupperware brand loyalty in Jakarta with brand trust as a mediating variable. The research sample consists of 149 respondents who have purchased Tupperware products at least twice and reside in Jakarta. The sample selection used a non-probability sampling method with purposive sampling, by distributing questionnaires and analyzing the data using SEM-PLS. The results of this study show that perceived quality and perceived value have a positive and significant influence on Tupperware brand loyalty in Jakarta, both directly and through the mediation of brand trust. Furthermore, brand trust has a positive and significant effect on brand loyalty.
subject: Articles
  topic: section
creator: Gino Ernesto Un
creator: Carunia Mulya Firdausy
rights: Copyright (c) 2026 Gino Ernesto Un, Carunia Mulya Firdausy (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 129
ending page: 143
doi: 10.56672/

Pengembangan Industri Halal: Rantai Nilai, Sertifikasi, dan Strategi Menjadi Pusat Halal Dunia
type: item
description: The halal industry has evolved into a strategic economic sector that extends beyond religious considerations to encompass competitiveness, consumer trust, and global value chain integration. Indonesia, as the country with the largest Muslim population, holds significant potential to become a global halal hub. However, this potential is still constrained by several challenges, particularly in strengthening the halal value chain and ensuring the effective implementation of halal certification, especially among regional micro, small, and medium enterprises (MSMEs). This study aims to analyze the role of the halal value chain and halal certification in supporting the development of the halal industry in Indonesia, with a specific focus on the Bogor region as a representative MSME halal food cluster. The research adopts a qualitative descriptive approach through a comprehensive literature review of academic books and reputable national and international journal articles, including Scopus-indexed publications, published up to 2025. The findings indicate that an integrated halal value chain, supported by credible halal certification and adequate halal logistics systems, plays a crucial role in enhancing the competitiveness of the halal industry. Nevertheless, a gap remains between national policy frameworks and their implementation at the regional level, particularly in terms of halal standard awareness, technological readiness, and stakeholder collaboration. This study contributes conceptually to the halal industry literature and provides practical implications for strengthening halal industry ecosystems at both regional and national levels.
subject: Articles
  topic: section
creator: Abdul Aziz
creator: Abdul Husenudin
creator: Azkia Zahratunnisa
creator: Asya Khoerunnisa
creator: Haura Alya Taufiq
creator: Amin Putriana
rights: Copyright (c) 2025 Abdul Aziz, Abdul Husenudin, Azkia Zahratunnisa, Asya Khoerunnisa, Haura Alya Taufiq, Amin Putriana, Ahmad Dzakwan Ridho (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-01-10
publication date: 2026-01-10
starting page: 1070
ending page: 1078
doi: 10.56672/

Sinergi Etika Bisnis Islam, Fiqih Muamalah, dan Hukum Perikatan dalam Mendorong Pertumbuhan Ekonomi Syariah di Indonesia
type: item
description: This article discusses the synergy between Islamic business ethics, muamalah jurisprudence, and contract law in encouraging the growth of sharia economy in Indonesia. Islamic business ethics serve as a moral guideline, ensuring that economic activities are carried out fairly, transparently, and socially responsible. Muamalah jurisprudence provides a legal framework that regulates various forms of transactions in accordance with sharia principles, such as mudharabah, musyarakah, and ijarah contracts. Contract law in Islam complements both by providing certainty and legal protection in every agreement made. This synergy creates a safe, stable, and competitive business ecosystem, which increases public trust in the sharia economic system. With support from the government, financial institutions, and the community, this synergy is able to strengthen sharia financial literacy and encourage an inclusive economy. As a result, Indonesia has the potential to become a global center for sharia economy by creating inclusive and sustainable economic growth.
subject: Articles
  topic: section
creator: Dani Mulyana
rights: Copyright (c) 2026 Dani Mulyana (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 115
ending page: 128
doi: 10.56672/

Analisis Pengaruh Religiusitas dan Literasi Keuangan Syariah Terhadap Manajemen Keuangan Rumah Tangga: Studi di Sekolah Islam Terpadu Tunas Bangsa
type: item
description: Family financial management from the perspective of Islamic economics is influenced by religiosity and Islamic financial literacy, although the practice of usury is still common among housewives. This study analyses the effect of these two variables on household financial management among the academic community and parents of students at Tunas Bangsa Integrated Islamic School (SIT), Depok, using a descriptive quantitative design with purposive sampling (n=80 respondents). Data were collected via valid and reliable questionnaires (Cronbach's alpha=0.817) and analysed using multiple linear regression. The results show a positive simultaneous effect of religiosity (X1, β=0.053) and Islamic financial literacy (X2, β=0.528) on household financial management (Y), with R²=35.5%. Islamic financial literacy has a stronger partial effect. These findings emphasise the need to integrate Islamic financial literacy education into formal education to strengthen the economic resilience of Muslim households.
subject: Articles
  topic: section
creator: Rudiyanto Rudiyanto
creator: Zaid Fikri Haidar
rights: Copyright (c) 2026 Rudiyanto Rudiyanto, Zaid Fikri Haidar (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 106
ending page: 114
doi: 10.56672/

Analisis Pengaruh Pembiayaan Murabahah, Mudharabah dan Musyarakah Terhadap Profitabilitas Bank Umum Syariah di Indonesia pada Periode 2021-2024
type: item
description: This study aims to analyze the effect of murabahah, mudharabah, and musyarakah financing on the profitability of Islamic commercial banks in Indonesia during the period 2021–2024. This research employs a quantitative approach. The population of this study includes Islamic Commercial Banks (ICBs) in Indonesia registered with the Financial Services Authority (OJK) during the 2021–2024 period, and purposive sampling was used to select a sample of 12 ICBs. The results indicate that murabahah, mudharabah, and musyarakah financing have a positive and significant effect on the profitability of Islamic commercial banks in Indonesia during the study period. Individually, each type of financing increases bank profitability, with musyarakah contributing the most. Simultaneously, these three types of financing explain 99.3% of the variation in profitability, indicating that effective management of Islamic financing can serve as an efficient strategy to enhance the financial performance of Islamic commercial banks in Indonesia.
subject: Articles
  topic: section
creator: Maratus Solihah
creator: Syaefudin Syaefudin
creator: Peny Cahaya Azwari
rights: Copyright (c) 2026 Maratus Solihah, Syaefudin Syaefudin, Peny Cahaya Azwari (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 95
ending page: 105
doi: 10.56672/

Peran Kepemimpinan Kepala Sekolah dan Kompetensi Kewirausahaan Guru dalam Mewujudkan Kesiapan Peserta Didik Menghadapi Dunia Usaha
type: item
description: The rapid development of the global economy and the dynamics of the business world in the digital era require educational institutions to prepare students not only with academic knowledge but also with entrepreneurial readiness. This study aims to analyze the role of school leadership and teachers’ entrepreneurial competence in fostering students’ readiness to face the business and entrepreneurial world. A comprehensive literature-based approach supported by empirical findings from recent studies was employed to examine how entrepreneurial or edupreneurial leadership of school principals and teachers’ entrepreneurial competencies contribute to effective entrepreneurship education. The findings indicate that school principals with entrepreneurial leadership play a strategic role in creating an innovative learning ecosystem through policy direction, resource allocation, and collaboration with industry and local businesses. Meanwhile, teachers’ entrepreneurial competence, covering practical business skills, project-based learning design, and entrepreneurial mindset development, directly influences students’ self-efficacy, creativity, and entrepreneurial orientation. The synergy between visionary school leadership and competent teachers strengthens the implementation of experiential learning models such as Teaching Factory and project-based entrepreneurship learning, which significantly enhance students’ readiness for real-world business challenges. However, several challenges remain, including unequal resources, limited teacher training, and insufficient industry partnerships, which hinder optimal implementation in some schools. This study concludes that strengthening school leadership capacity and teachers’ entrepreneurial competence in an integrated and contextual manner is essential for improving students’ entrepreneurial readiness. The results provide important implications for educational policy and school management in developing sustainable entrepreneurship educ…
subject: Articles
  topic: section
subject: School Leadership, Entrepreneurial Competence, Students’ Readiness, Business World.
  topic: keywords
creator: Novariani Indri Utami
creator: Muhamamd Sabandi
creator: Susi Susi
rights: Copyright (c) 2025 Novariani Indri Utami, Muhamamd Sabandi, Susi Susi (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-12-19
publication date: 2025-12-19
starting page: 1059
ending page: 1069
doi: 10.56672/

Pengaruh Rekrutmen, Pelatihan, dan Pengembangan Karir Terhadap Kepuasan Kerja Karyawan di Iwaka Mart Pemogan
type: item
description: This study aims to determine the effect of recruitment, training, and career development partially and simultaneously on employee job satisfaction. The sample in this study were 33 active employees at 4 Iwaka Mart Pemogan outlets. Data analysis techniques used Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Determination Coefficient Test, F Test, and t Test. From the results of the study, it was found that recruitment had a positive and significant effect on employee job satisfaction, training had a positive and significant effect on employee job satisfaction, and career development had a positive and significant effect on consumer impulsive buying. Suggestions that can be given by researchers are that companies are advised to create a clearer career structure, including promotion criteria, performance appraisal systems, and awards for high-achieving employees. Companies need to develop training programs that focus on improving employees' technical and soft skills, as well as expanding the variety of learning methods, such as on-the-job training, coaching, and mentoring.
subject: Articles
  topic: section
subject: Recruitment, Training, Career Development, Employee Job Satisfaction
  topic: keywords
creator: William Sentosa
creator: Ketut Elly Sutrisni
rights: Copyright (c) 2025 William Sentosa, Ketut Elly Sutrisni (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-12-17
publication date: 2025-12-17
starting page: 1041
ending page: 1058
doi: 10.56672/

peran brand awareness sebagai mediasi pemasaran digital dan customer review terhadap keputusan pembelian di nesh navya
type: item
description: This study aims to empirically test and analyze the strategic role of Brand Awareness as a mediating variable in influencing the relationship between Digital Marketing and Customer Reviews on Purchasing Decisions among Nesh Navya consumers. This study uses a quantitative approach with a survey method, where data is collected from respondents through a structured questionnaire and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) through SmartPLS software. The results show that Digital Marketing and Customer Reviews have a significant positive influence on the formation of Brand Awareness, and Brand Awareness is also proven to be significant in driving Purchasing Decisions. Crucial findings confirm that Brand Awareness plays an effective partial mediation role; the combined effect of Digital Marketing and Customer Reviews on Purchasing Decisions becomes substantially stronger through the strengthening of Brand Awareness. Therefore, it is concluded that Brand Awareness at Nesh Navya is not only the result of marketing activities, but is a critical bridge that integrates digital initiatives and the credibility of consumer reviews into real transaction decisions, so the company is advised to continue prioritizing investment in strategies that strengthen brand visibility and awareness on an ongoing basis.
subject: Articles
  topic: section
subject: Brand Awareness, Digital Marketing, Customer Review, Purchase Decision
  topic: keywords
creator: Ni Kadek Denda Clarisa Faradita
creator: I Gusti Ngurah Oka Ariwangsa
creator: Nilna Muna
creator: Putu Ayu Titha Paramita Pika
rights: Copyright (c) 2025 Ni Kadek Denda Clarisa Faradita, I Gusti Ngurah Oka Ariwangsa, Nilna Muna, Putu Ayu Titha Paramita Pika (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-12-17
publication date: 2025-12-17
starting page: 1026
ending page: 1040
doi: 10.56672/

Pengaruh Profitibalitas, Struktur Modal, dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Emiten Pertambangan yang Terdaftar di ISSI Periode 2020-2024
type: item
description: This study aims to analyze the influence of profitability, capital structure, and firm size on firm value in the mining sector listed on the Indonesian Sharia Stock Index (ISSI) during the 2020–2024 period. This study uses a quantitative approach with causality research. The sample was determined through purposive sampling and obtained 15 companies from a total population of 63 companies. Data analysis used panel data regression with EViews 12 software. The results show that profitability has a positive and significant effect on firm value. However, capital structure and firm size do not significantly influence firm value. Simultaneously, the three independent variables significantly influence firm value with an F-probability value of 0.008791. The R-squared value of 0.150059 indicates that 15% of the variation in firm value is explained by these three variables, while the remainder is influenced by factors outside the research model.
subject: Articles
  topic: section
creator: Rolis Rolis
creator: Muhammad Daffa Dhiya’ulhaq
creator: Peny Cahaya Azwari
rights: Copyright (c) 2026 Rolis Rolis, Muhammad Daffa Dhiya’ulhaq, Peny Cahaya Azwari (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 81
ending page: 94
doi: 10.56672/

Pengaruh Inklus Keuangan, Fintech Payment Gateway dan Money Attitude Terhadap Pengelolaan Keuangan Pada Generasi Z Di Kota Denpasar
type: item
description: The objectives of this study were: 1) to determine the effect of financial inclusion on financial management among Generation Z in Denpasar. 2) to determine the effect of fintech payment gateways on financial management among Generation Z in Denpasar. 3) to determine the effect of money attitudes on financial management among Generation Z in Denpasar. This study used three independent variables: financial inclusion, fintech payment gateways, and money attitudes, with one dependent variable: financial management. This study was conducted in Denpasar. Data collection used a questionnaire. The sample size was 100 respondents, comprising Generation Z in Denpasar, using a saturated sampling method. The data obtained were then processed and analyzed using multiple linear regression analysis.The data analysis found that: 1) financial inclusion has a positive and significant effect on financial management among Generation Z in Denpasar. 2) fintech payment gateways have a positive and significant effect on financial management among Generation Z in Denpasar. 3) money attitudes have a positive and significant effect on financial management among Generation Z in Denpasar.
subject: Articles
  topic: section
creator: Ni Komang Lusi Arianti
creator: G.A. Desy Arlita
creator: Putu Sri Arta Jaya Kusuma
creator: I Gusti Agung Ayu Pramita Indraswari
rights: Copyright (c) 2025 Ni Komang Lusi Arianti, G.A. Desy Arlita, Putu Sri Arta Jaya Kusuma, I Gusti Agung Ayu Pramita Indraswari (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-12-17
publication date: 2025-12-17
starting page: 1007
ending page: 1025
doi: 10.56672/

https://journal-ikadi.com/ojs/index.php/assyirkah/article/view/517
type: item
title: Pengaruh Kinerja Keuangan dan Struktur Modal Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi: Studi pada Perusahaan Manufaktur Sub Sektor Food and Beverage di BEI Periode 2021-2024
description: This study aims to examine and determine the effect of financial performance and capital structure on firm value with firm size as a moderating variable. The independent variable of financial performance in this study is measured by Return on Assets (ROA), while capital structure is measured by Debt to Equity Ratio (DER). The dependent variable of firm value is measured by Price to Book Value (PBV), and the moderating variable of firm size is measured by the Natural Logarithm (Ln) of Total Assets. This research employs a quantitative approach with purposive sampling method using secondary data based on predetermined criteria. A total of 256 observations were obtained from 19 food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The data analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that financial performance and capital structure have a significant positive effect on firm value. Firm size is able to moderate the effect of financial performance on firm value, while firm size is unable to moderate the effect of capital structure on firm value.
subject: Articles
  topic: section
subject: Firm Value, Financial Performance, Capital Structure, Firm Size
  topic: keywords
creator: Ni Kadek Pande Febriyanti
creator: I.G.A Desy Arlita
creator: Ketut Tanti Kustina
creator: Putu Pande R. Aprilyani Dewi
rights: Copyright (c) 2025 Ni Kadek Pande Febriyanti, I.G.A Desy Arlita, Ketut Tanti Kustina, Putu Pande R. Aprilyani Dewi (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-12-17
publication date: 2025-12-17
starting page: 992
ending page: 1006
doi: 10.56672/

https://journal-ikadi.com/ojs/index.php/assyirkah/article/view/516
type: item
title: Pengaruh Capital Intensity dan Sales Growth terhadap Agresivitas Pajak dengan Profitabilitas sebagai Moderasi: Studi pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia tahun 2021-2024
description: Tax aggressiveness refers to corporate actions aimed at engineering earnings and reducing tax burdens through aggressive tax avoidance practices, either legally or illegally. This study examines the effect of capital intensity and sales growth on tax aggressiveness with profitability as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during 2021-2024. This research employs a quantitative method using secondary data in the form of corporate financial statements. The sampling technique utilized is purposive sampling, resulting in a sample of 29 companies with 116 observations. The data analysis technique employed is Moderated Regression Analysis (MRA). Based on the analysis conducted, the results indicate that capital intensity and sales growth have a significant negative effect on tax aggressiveness. Profitability strengthens the effect of capital intensity and sales growth on tax aggressiveness.
subject: Articles
  topic: section
subject: Tax Aggressiveness, Capital Intensity, Sales Growth, Profitability
  topic: keywords
creator: Putu Nadya Somatariska
creator: I.G.A Desy Arlita
creator: Putu Sri Arta Jaya Kusuma
creator: I Gusti Agung Ayu Pramita Indraswari
rights: Copyright (c) 2025 Putu Nadya Somatariska, I.G.A Desy Arlita, Putu Sri Artha Jaya Kusuma, I Gusti Agung Ayu Pramita Indraswari (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-12-17
publication date: 2025-12-17
starting page: 977
ending page: 991
doi: 10.56672/

https://journal-ikadi.com/ojs/index.php/assyirkah/article/view/515
type: item
title: Optimalisasi Kinerja Keuangan Melalui Analisis Rasio pada Organisasi Nirlaba: Studi Kasus Yayasan Hati Gembira IndonesiaOptimalisasi Kinerja Keuangan Melalui Analisis Rasio pada Organisasi Nirlaba: Studi Kasus Yayasan Hati Gembira Indonesia
description: This study aims to determine the optimization of financial performance of non-profit organizations through ratio analysis, using a case study of Yayasan Hati Gembira Indonesia. The data collection technique used secondary data in the form of the foundation's financial reports for the period 2021 to 2023. The data analysis technique in this study used a quantitative descriptive method with calculations of the Working Capital Ratio, Current Ratio, and BOPPO Ratio (Operating Expenses to Operating Income). The results show that the Working Capital Ratio in 2021 was 48.35%, indicating strong liquidity, then decreased in 2022 to 23.1%, and declined again in 2023 to 21.45%, indicating that the foundation's ability to meet short-term obligations was decreasing. The Current Ratio followed a similar pattern, namely 48.35 in 2021, falling to 23.10 in 2022, and 21.45 in 2023. The BOPPO ratio shows the most efficient performance in 2021 at 90%, where income is greater than expenses, while in 2022 it jumped to 108.91%, indicating less efficiency (expenses exceed income), and in 2023 it was 102.43%, showing that the recovery of efficiency has not been fully realized.
subject: Articles
  topic: section
subject: Financial Performance, Non-profit Organization, Working Capital Ratio, Current Ratio, BOPPO
  topic: keywords
creator: Alya Aprilia
creator: Moh. Bintang Hidayah
creator: Renal Pradisti
creator: Rifka Fadila
creator: Erwinsyah
creator: Nina Yusnita Yamin
creator: Rudi Usman
rights: Copyright (c) 2025 Alya Aprilia, Moh. Bintang Hidayah, Renal Pradisti, Rifka Fadila, Erwinsyah, Nina Yusnita Yamin, Rudi Usman (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-12-12
publication date: 2025-12-12
starting page: 968
ending page: 976
doi: 10.56672/

Pengaruh Akuntabilitas , Transparansi Anggaran, dan Partisipasi Masyarakat Terhadap Efektivitas Pengelolaan Keuangan Desa: Studi pada Desa-Desa Di Kecamatan Tilango, Kabupaten Gorontalo
type: item
description: This study aims to analyze the influence of accountability, budget transparency, and community participation on the effectiveness of village financial management in the villages of Tilango District, Gorontalo Regency. The background of this research is based on the importance of implementing the principles of good governance in village financial management to ensure effective, efficient, and well-targeted development. Although village budgets continue to increase, the effectiveness of their management is largely determined by the extent to which village governments are able to apply accountability, ensure information transparency, and involve the community in the financial management process. This study employs a quantitative method with a survey approach. Data were collected through the distribution of questionnaires to village officials and members of the Village Consultative Body (BPD) in eight villages within Tilango District. The research instrument was tested using validity and reliability tests, and the data were analyzed using multiple linear regression through SPSS. Classical assumption tests were also conducted prior to the regression analysis. The results of the study indicate that: (1) accountability has a positive and significant effect on the effectiveness of village financial management; (2) budget transparency has a positive and significant effect on the effectiveness of village financial management; (3) community participation has a positive and significant effect on the effectiveness of village financial management; and (4) simultaneously, these three variables have a positive and significant effect on the effectiveness of village financial management in Tilango District. These findings affirm that the implementation of accountable, transparent, and participatory village governance is a key factor in achieving effective village financial management.
subject: Articles
  topic: section
creator: Ravika Apriliany Bibitan
creator: Hartati Tuli
creator: Lukman Pakaya
rights: Copyright (c) 2026 Ravika Apriliany Bibitan, Hartati Tuli, Lukman Pakaya (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 64
ending page: 80
doi: 10.56672/

Analisis Kinerja Keuangan Perusahaan Umum Daerah (PERUMDA) Air minum di Provinsi Sumatera Utara
type: item
description: This study aims to analyze the influence of the Operational Ratio, Cash Ratio, Collection Effectiveness, and Solvency on the Return on Equity (ROE) of Regional Water Supply Companies (PERUMDA Air Minum) in North Sumatra Province. The research employed a quantitative approach using multiple linear regression analysis via SPSS software. Data were obtained from audited financial statements of PERUMDA Air Minum companies. The results show that all independent variables simultaneously have a significant effect on ROE, with an F-value of 7.830 and a significance level of < 0.001. Partially, the Operational Ratio has a significant negative effect, while Collection Effectiveness has a significant positive effect on ROE. The Cash Ratio was found to be insignificant. The coefficient of determination (R²) of 0.380 indicates that 38% of ROE variation is explained by the independent variables. After removing outliers through the boxplot test, the regression model satisfied classical assumption tests and showed normally distributed data. This research contributes empirical evidence emphasizing the importance of operational efficiency and collection performance in improving the financial outcomes of regional enterprises. The findings provide valuable insights for management in developing effective financial strategies while ensuring sustainable public service.
subject: Articles
  topic: section
subject: financial performance, operational ratio, cash ratio, collection effectiveness, solvency
  topic: keywords
creator: Rifka fadila
creator: Anggun Sari
creator: Regina Regina
creator: nur husna
creator: Erwinsyah Erwinsyah
rights: Copyright (c) 2025 Rifka fadila, Anggun Sari, Regina Regina, nur husna, Erwinsyah Erwinsyah (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-12-12
publication date: 2025-12-12
starting page: 958
ending page: 967
doi: 10.56672/