Shirkah Journal of Economics and Business最新文献_第7页

Responsibility and Accountability of University Social and Environmental Performances: A Sustainability Balanced Scorecard Model 大学社会与环境绩效的责任与问责:可持续性平衡计分卡模型

Shirkah Journal of Economics and Business Pub Date : 2021-03-09 DOI: 10.22515/SHIRKAH.V6I1.343

Imanda Firmantyas Putri Pertiwi, Rosana Eri Puspita, Saifudin Saifudin

{"title":"Responsibility and Accountability of University Social and Environmental Performances: A Sustainability Balanced Scorecard Model","authors":"Imanda Firmantyas Putri Pertiwi, Rosana Eri Puspita, Saifudin Saifudin","doi":"10.22515/SHIRKAH.V6I1.343","DOIUrl":"https://doi.org/10.22515/SHIRKAH.V6I1.343","url":null,"abstract":"Since research on the use of sustainability balanced scorecard to assess university social and environmental performances still remains unexplored, this study aims to fill the gap by examining the acceptance of the idea of the State Islamic Religious Colleges (PTKIN) performances in terms of responsibility for social and environmental aspects based on the sustainability balanced scorecard model. Drawing on a qualitative research, eight respondents from the Board of National Accreditation for Higher Education (BAN-PT) and PTKIN policymakers were interviewed. The results indicated that PTKIN must pay more attention to social and environmental perspectives. It was further revealed that although BAN-PT regulation has explicitly included these two perspectives, there were several indicators that still need to be added according to the sustainability balanced scorecard model. Moreover, the results depicted several challenges such as budgeting, regulations, and paradigms that required some adjustment from the policymakers. These results contribute as fruitful insights for university policymakers in developing strategies to enhance university performances, particularly in social and environmental aspects.","PeriodicalId":31157,"journal":{"name":"Shirkah Journal of Economics and Business","volume":"61 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85548872","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Indonesian Islamic Commercial Banks’ Efficiency: A Stochastic Frontier Analysis 印尼伊斯兰商业银行效率:随机前沿分析

Shirkah Journal of Economics and Business Pub Date : 2020-12-28 DOI: 10.22515/shirkah.v5i3.283

S. Rusmita, Devy Ariesta Putri

{"title":"Indonesian Islamic Commercial Banks’ Efficiency: A Stochastic Frontier Analysis","authors":"S. Rusmita, Devy Ariesta Putri","doi":"10.22515/shirkah.v5i3.283","DOIUrl":"https://doi.org/10.22515/shirkah.v5i3.283","url":null,"abstract":"Islamic banks in Indonesia are continuously experiencing a rapid growth; thus, it results in a competitive financial sector. Consequently, maintaining an excellent performance is a prerequisite to gain customers’ trust and loyalty, one of the ways is enhancing productivity and efficiency performance. Drawing on this issue, the present study aims to examine the efficiency of Islamic banks listed in the Financial Services Authority (OJK) in the period of 2015 to 2019. Employing Stochastic Frontier Analysis (SFA) as a parametric approach, this study measured the efficiency level of cost and profit efficiency of the Indonesian Islamic commercial banks. The data were a cross-section and panel data obtained from financial reports established by seven Indonesian Islamic commercial banks. The result of frontier analysis on the efficiency costs showed that the value of sharia banks’ average efficiency in Indonesia was approximately 93.41%, while the efficiency of profit resulted in 55.35%. These results suggest that Islamic banks tend to be efficient in controlling costs from the year of 2015 to 2019. It is a worth saying that this study’s results contribute to providing fruitful insights for Islamic banks to increase their efficiency by controlling their cost of production such as the cost of funds and cost of operation.","PeriodicalId":31157,"journal":{"name":"Shirkah Journal of Economics and Business","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74560352","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Performance of GoFood MSEs Partnership: An Integration of Entrepreneurial Orientation, Marketing Capabilities, and Brand Orientation GoFood中小微企业合作绩效:创业导向、营销能力和品牌导向的整合

Shirkah Journal of Economics and Business Pub Date : 2020-12-28 DOI: 10.22515/shirkah.v5i3.337

S. Prastiwi, Asep Maulana Rohimat

{"title":"Performance of GoFood MSEs Partnership: An Integration of Entrepreneurial Orientation, Marketing Capabilities, and Brand Orientation","authors":"S. Prastiwi, Asep Maulana Rohimat","doi":"10.22515/shirkah.v5i3.337","DOIUrl":"https://doi.org/10.22515/shirkah.v5i3.337","url":null,"abstract":"The current application of Gojek with its GoFood feature can serve the function as promotion media to consumers at the maximum extent for the Micro and Small Enterprises (MSEs) in the culinary business. Nevertheless, not all have been able to experience the improvement of this business performance in terms of the new application feature. Therefore, this study aims at investigating and analyzing the role of entrepreneurial orientation, marketing capability, and brand orientation to improve the performance of GoFood partnering SMEs. There were 112 samples of business partners in Surakarta participated in this study. The data analysis technique was by SEM using the application of AMOS 2.4. The research findings provide a conclusion that there is a significant effect of entrepreneurial orientation on marketing capabilities, brand orientation, and business performance. However, marketing capability and brand orientation were not proven to improve business performance; similarly, the mediation of entrepreneurial orientation through marketing capability and brand orientation was not supportive of business performance development. This study provides an actual contribution to the performance improvement of MSEs entrepreneurs through the digital application as an innovation and creativity of business players.","PeriodicalId":31157,"journal":{"name":"Shirkah Journal of Economics and Business","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90892273","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Institutional Quality and Sukuk Development: A Study of Five OIC Countries 制度质量与伊斯兰债券发展:五个伊斯兰合作组织国家的研究

Shirkah Journal of Economics and Business Pub Date : 2020-12-28 DOI: 10.22515/shirkah.v5i3.335

Nuhbatul Basyariah, H. Kusuma, Ibnu Qizam

{"title":"Institutional Quality and Sukuk Development: A Study of Five OIC Countries","authors":"Nuhbatul Basyariah, H. Kusuma, Ibnu Qizam","doi":"10.22515/shirkah.v5i3.335","DOIUrl":"https://doi.org/10.22515/shirkah.v5i3.335","url":null,"abstract":"The objective of this study is to shed some light on the effect of institutional quality on the development of the global sukuk market. Specifically, this study examines the impacts of the institutional quality that adopts three dimensions of the Worldwide Governance Indicators (WGI), i.e., Rule of Law (RL), Regulatory Quality (RQ), and Government effectiveness (GE) on the global sukuk development of the top-five countries of sukuk issuance, i.e., Malaysia, Kingdom of Saudi Arabia, United Arab Emirates, Indonesia, and Bahrain. Drawing on a quantitative study with the data in the forms of global sukuk issuance from 2002 to 2017, panel-data regression (OLS) and General Method of Moment (GMM) were applied. This study showed that RL and GE have a significantly positive effect on sukuk issuance; however, RQ did not influence the development of the global sukuk market. These results imply that a country that is capable to maintain the institutional quality, especially in terms of rule of law and government effectiveness, will most likely be the country that can successfully develop the sukuk market. These results play a crucial role in filling a research gap among previous studies and provide an empirical evidence of the government’s role and its influence on the sukuk development.","PeriodicalId":31157,"journal":{"name":"Shirkah Journal of Economics and Business","volume":"82 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77299919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Concentration and Specialization of Economic Activities in the Kingdom of Saudi Arabia 沙特阿拉伯王国经济活动的集中与专业化

Shirkah Journal of Economics and Business Pub Date : 2020-12-28 DOI: 10.22515/shirkah.v5i3.348

Salim Bourchid Abdelkader, Hamidouche M’hamed, Abderrazak Ahmed Zian

{"title":"Concentration and Specialization of Economic Activities in the Kingdom of Saudi Arabia","authors":"Salim Bourchid Abdelkader, Hamidouche M’hamed, Abderrazak Ahmed Zian","doi":"10.22515/shirkah.v5i3.348","DOIUrl":"https://doi.org/10.22515/shirkah.v5i3.348","url":null,"abstract":"This study presents several indicators for understanding the structure of economic activities in terms of concentration and specialization in the Kingdom of Saudi Arabia. Subsequently, the theoretical description of the different notions of concentration and specialization relating to geographical or sectors aspect is applied to understand the equality in the distribution of wages and employment levels across the country. Thus, the authors have estimated the most important indexes used in a large part of the academic literature and which are most representative of concentration and distribution, such as the Gini, Herfindahl, Theil, Aigiur, and Krugman indexes for the Kingdom of Saudi Arabia during the year of 2017. The sample used in this study consists of four different kinds of firms (very small, small, medium, and large) of twelve sectors of activities and the wages perceived by employees in thirteen administrative areas in the Kingdom of Saudi Arabia. The data are in the forms of annual reports in the year of 2017 obtained from the General Authority for Statistics of Saudi Arabia. The results obtained certainly facilitate the comprehension of the type of income distribution to the active population by sectors and by administrative areas. As for the implication, this study’s results contribute to enrich statistical data and bring added-value to the knowledge that eventually leads to understanding socioeconomic context of the country.","PeriodicalId":31157,"journal":{"name":"Shirkah Journal of Economics and Business","volume":"202 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91116367","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Islamic Economics Development in Indonesia: Reflection on Contemporary Thoughts of Muslim Intellectuals 印尼伊斯兰经济的发展:对当代穆斯林知识分子思想的反思

Shirkah Journal of Economics and Business Pub Date : 2020-12-28 DOI: 10.22515/shirkah.v5i3.345

Z. Abidin

引用次数: 2

Islamic Social Reporting Disclosure of Sharia Commercial Banks in Indonesia: A Form of Social Responsibility 印尼伊斯兰商业银行的伊斯兰社会报告披露:一种社会责任形式

Shirkah Journal of Economics and Business Pub Date : 2020-12-28 DOI: 10.22515/shirkah.v5i3.336

Riduwan Riduwan, Lu’liyatul Mutmainah, Rofiul Wahyudi

{"title":"Islamic Social Reporting Disclosure of Sharia Commercial Banks in Indonesia: A Form of Social Responsibility","authors":"Riduwan Riduwan, Lu’liyatul Mutmainah, Rofiul Wahyudi","doi":"10.22515/shirkah.v5i3.336","DOIUrl":"https://doi.org/10.22515/shirkah.v5i3.336","url":null,"abstract":"Sharia industry development encourages experts to design Corporate Social Responsibility (CSR) disclosure index that is more compatible with the characteristics of sharia-based corporate. However, studies examining CSR disclosure using Islamic Social Reporting (ISR) index that focuses on detailed results of content analysis from time to time still remains a paucity of evidence. Hence, this study aims to examine the practice of Islamic Social Reporting disclosure of sharia commercial banks in Indonesia. Drawing on the data obtained from CSR reports established by sharia banks in Indonesia, the results of content analysis disclosed that the ISR disclosure showed a fluctuating trend. It was also revealed that the six themes of ISR index have not been optimally disclosed. ISR disclosures of sharia banks in Indonesia were categorized as good since the average disclosure reached 50% in 2015 up to 2017, especially the corporate governance disclosure. This study’s results imply that it is necessary to increase the disclosures that can be strengthened by regulations from financial regulators and Islamic banking associations to increase public trust and value-added of sharia commercial banks. This study contributes to the development of sharia banks as fruitful insights on policy recommendations for Islamic banks' top management.","PeriodicalId":31157,"journal":{"name":"Shirkah Journal of Economics and Business","volume":"2003 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83023261","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

A Critical Review of the Market Efficiency Concept 市场效率概念述评

Shirkah Journal of Economics and Business Pub Date : 2020-09-07 DOI: 10.22515/shirkah.v5i2.326

Karwan Hussein Mustafa, Amanj Mohamed Ahmed

引用次数: 0

Family in Top Management Team and Firm Value: Do Gender and Education of Family Manager Matter? 高层管理团队中的家庭与企业价值：性别和家庭经理的教育重要吗？

Shirkah Journal of Economics and Business Pub Date : 2020-08-31 DOI: 10.22515/shirkah.v5i2.319

Hadi Sumarsono

{"title":"Family in Top Management Team and Firm Value: Do Gender and Education of Family Manager Matter?","authors":"Hadi Sumarsono","doi":"10.22515/shirkah.v5i2.319","DOIUrl":"https://doi.org/10.22515/shirkah.v5i2.319","url":null,"abstract":"The in-hand study sheds some light on empirical relationship between involvement of family members in the top management team and family firm value. Specifically, this study examines how gender and education of family managers affect firm value in Indonesian context. The total sample employed in this study consisted of 935 observations with 235 family companies. The data required in this study were collected from various sources. Drawing on fixed effect regression, the results identified that the involvement of family members in top management team significantly affected the family firm value. It was also revealed that the female family manager had a lower firm value than the male family manager. Moreover, the education level of the family manager positively affected the firm value. These results provide an empirical evidence on how gender and education of family managers influence family firm value. It is further depicted that the results of this study are in line with the upper echelons theory in which the differences in human resources (e.g. gender and education) arisen from the family involvement in a management undeniably affect family firm value. As for the practical contribution, this study suggests that powerful actors in the family firms should be a family member involved in a management. It is also a worth saying that the involvement of family members on the top management teams should consider gender and level of education.","PeriodicalId":31157,"journal":{"name":"Shirkah Journal of Economics and Business","volume":"5 1","pages":"146-170"},"PeriodicalIF":0.0,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49243343","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Education Level, Spiritual Intelligence, and Love of Money: Do They Correlate to Ethical Perception? 教育水平、精神智力和对金钱的热爱：它们与道德观念相关吗？

Shirkah Journal of Economics and Business Pub Date : 2020-08-31 DOI: 10.22515/shirkah.v5i2.309

Irma Istiariani, U. Arifah

{"title":"Education Level, Spiritual Intelligence, and Love of Money: Do They Correlate to Ethical Perception?","authors":"Irma Istiariani, U. Arifah","doi":"10.22515/shirkah.v5i2.309","DOIUrl":"https://doi.org/10.22515/shirkah.v5i2.309","url":null,"abstract":"The aim of this study is to shed some light on the impact of education level, spiritual intelligence, and love of money on ethical perception of accounting students which still remains unexplored thus far. The data were taken from 100 accounting students of several universities in Semarang Indonesia as the respondents. The data were further analyzed by employing PLS (Partian Least Square). The data analyses revealed several compelling results. First, there was no significant impact of education level on ethical perception of accounting students. Second, spiritual intelligence positively influenced the students’ ethical perception. Third, the education level was found to have no significant effect on love of money. Fourth, the spiritual intelligence negatively correlated to love of money. Fifth, the love of money did not provide a significant impact on students’ ethical perceptions. These results contribute to providing positive insights for academic stakeholders in solving ethical problems of accounting students who are going to be professional accountants and auditors. Additionally, the results of this study should be considered as ‘a wake-up call’ for accounting professionals to be more alert toward the threat of ethical violations that could potentially endanger their credibility.","PeriodicalId":31157,"journal":{"name":"Shirkah Journal of Economics and Business","volume":"5 1","pages":"228"},"PeriodicalIF":0.0,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41510785","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2