{"title":"Urgensi Ekonomi Islam terhadap Fenomena Jual Beli Dalam Perspektif Al-Qur’an dan Hadis","authors":"Fahreza Akbar Pase, Yenni Samri Juliati Nst","doi":"10.56672/syirkah.v2i2.93","DOIUrl":"https://doi.org/10.56672/syirkah.v2i2.93","url":null,"abstract":"Buying and selling is also considered to have legal force between the two parties if an agreement has been reached on the price of the goods, even though the money has not been received. Because with an agreement, each party in it has obligations and rights that are mutually binding on one another, that means that a joint decision between the two parties has legal consequences of linking each other to carry out what has been agreed upon. If one of the parties tries to renege on the promise of what has been mutually agreed upon. Judging from the type of research, there is also the type of research used in this research, namely bibliography research or library research, which is research that is carried out by collecting information or making objective records that mean the object of research or collecting information that has the character of a bibliography, or analysis carried out to uncover a problem which is basically based on critical and in-depth analysis of relevant literature materials. This research results that the legal basis of buying and selling is mubah (permissible). However, when certain situations, conditions or circumstances are different, buying and selling can become mandatory and can also be illegal. Buying and selling becomes mandatory when there is an ihtikaf practice (hoarding of goods so that the stock disappears from the market and prices soar). \u0000Keywords: Islamic Economics, Buying and Selling, Islamic Perspective","PeriodicalId":388494,"journal":{"name":"As-Syirkah: Islamic Economic & Financial Journal","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122557989","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}
{"title":"Analisis Hukum Islam terhadap Jual Beli Online","authors":"Abu Dzar Al Ghifari, Yenni Samri Juliati Nst","doi":"10.56672/syirkah.v2i2.86","DOIUrl":"https://doi.org/10.56672/syirkah.v2i2.86","url":null,"abstract":" \u0000One of the mu'amalah phenomena in the economic field is buying and selling transactions that use electronic media, technological developments have spurred changes in individual habits including one of them in terms of buying and selling transactions. If in the past what was meant by buying and selling transactions had to be carried out face to face where there was a direct transfer of goods from the seller to the buyer, that is the buyer had to meet the seller in the real market. Judging from the type of research, there is also the type of research used in this research, namely bibliography research or library research, which is research that is carried out by collecting information or making objective records that mean the object of research or collecting information that has the character of a bibliography, or analysis carried out to unravel a problem which is basically based on critical and in-depth analysis of relevant literature materials. This research results that in online sales it fulfills the pillars of the contract in accordance with the rules of fiqh. As is well known, there are four pillars of contract, namely: (a); there are contracting parties; (b) consent and acceptance; (c) the object of the contract; (d) the main purpose of the contract is carried out. \u0000Keywords: Hadith, Online Buying and Selling, Islamic Perspective","PeriodicalId":388494,"journal":{"name":"As-Syirkah: Islamic Economic & Financial Journal","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131373073","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}
{"title":"Analisis Pengaruh Kompensasi, Beban Kerja terhadap Turnover Intention","authors":"Anisa Dwi Murti, Hafivah Sheviyani, H. Desiree","doi":"10.56672/syirkah.v2i2.92","DOIUrl":"https://doi.org/10.56672/syirkah.v2i2.92","url":null,"abstract":" \u0000This study aims to analyze how compensation and workload affect turnover intention. The purpose of this research is that compensation and workload have an effect on employee performance and the effect of satisfaction on turnover intention in one of the companies in the Cikarang area, Bekasi Regency. The best human resource management, human resource management that runs all implementation systems that are directly related to human resources. The company requires employees to be prosperous to create equal benefits for both parties. And the analytical method used is the quantitative method, with the type of survey and data collection through questionnaires. This analysis is used to test the validity, reliability and multiple linear regression. The sample used was 32 people for the research sample. \u0000Keywords: Compensation, Workload, and Turnover Intention","PeriodicalId":388494,"journal":{"name":"As-Syirkah: Islamic Economic & Financial Journal","volume":"130 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123071726","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}
{"title":"Analisis Kinerja Keuangan pada Perusahaan PT Kalbe Farma Tbk. Sebelum dan Sesudah Covid-19","authors":"Sigit Priyanto, Dedi Suselo","doi":"10.56672/syirkah.v2i2.58","DOIUrl":"https://doi.org/10.56672/syirkah.v2i2.58","url":null,"abstract":" \u0000This study aims to analyze the comparison of the company's financial performance at PT. Kalbe Tbk. before and after Covid-19. Financial performance is calculated using financial ratios which include quick ratio, return on assets, debt to equity ratio, and total assets turn over. The population and sample in this study are the financial statements of the company PT. Kalbe Farma Tbk for the period 2016-2020 which is listed on the IDX. The data analysis method used is the Independent Sample T-test which was previously tested for normality. The results of data analysis show that from the four ratios tested there are no significant differences, so it can be concluded that there is no difference in financial performance at PT. Kalbe Farma Tbk. before and after Covid-19. \u0000Keywords: financial performance, liquidity, solvency, profitability, activity","PeriodicalId":388494,"journal":{"name":"As-Syirkah: Islamic Economic & Financial Journal","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126928311","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}
{"title":"Analisis APBD Perspektif Islamic Human Development Index Kota Bogor Tahun 2021","authors":"Hizbi Shalahuddin","doi":"10.56672/syirkah.v2i2.56","DOIUrl":"https://doi.org/10.56672/syirkah.v2i2.56","url":null,"abstract":"I-HDI stands for Islamic Human Development Index which is used as a measuring tool for human development in an Islamic perspective. In formulating the I-HDI, the guidelines for the objectives of sharia or maqashid sharia are used as an indicator of human needs both materially and spiritually. The purpose of this study is to describe the budget for health, education and economics from the perspective of the Islamic Human Development Index in the Bogor City in 2021 . The research method used is descriptive quantitative. Based on the regional government program of the Bogor City, the results show that the health, education and economic budgets are in line with the objectives of the I-HDI. The highest budget is occupied by the education budget of Rp 492.984.200.958, health budget of Rp. 289.239.714.720 and an economic budget of Rp. 82.369.922.609. Then for the results of the I-HDI calculation, each index gets an average value for five years. The ad Dien index is 0,778 the an Nafs index is 0.828, the al 'aql index is 0,642 the Nasl index is 2.815 and the al Maal index is 4.29. From these results, there are several aspects in the execution of the program that have not been carried out optimally. So that it has an impact on the lack of I-HDI numbers on the al aql index and the Nafs index.e \u0000Keywords: The Local Budget (APBD), Islamic Human Development Index, Human Development Index","PeriodicalId":388494,"journal":{"name":"As-Syirkah: Islamic Economic & Financial Journal","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124577418","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}
Chairi Nur Azizi Popilaya, K. K, Reni Ria Armayani Hasibuan
{"title":"Analisis Proses Penyelesaian Klaim terhadap Asuransi Pengiriman Barang Melalui JNE","authors":"Chairi Nur Azizi Popilaya, K. K, Reni Ria Armayani Hasibuan","doi":"10.56672/syirkah.v2i2.52","DOIUrl":"https://doi.org/10.56672/syirkah.v2i2.52","url":null,"abstract":" \u0000Shipping insurance is a necessity that arises because the transportation of goods and or cargo cannot be separated from the risks that cause losses. This writing aims to explain the terms of the implementation of insurance claims for freight forwarders at the transportation service company PT. JNE, the obstacles that cause the claim process to be not accepted and explain the procedure for claiming insurance for shipping goods. The data in writing this journal were obtained through interviews, documentation and literature study. Based on the results of the research, it is obtained that the requirements for submitting a claim are a claim submission letter, original receipt, receipt and photocopy of ID card. After completing the files that have been determined by JNE, the customer then makes a claim according to the procedures set by JNE, namely the customer comes to the counter where the customer is sending goods, or the nearest representative office. Then the customer must show the delivery receipt and claim request, then the officer will direct the customer to fill out the claim submission form. And lastly, the claim will be processed and disbursement will be made no later than 14 working days after the claim is submitted. \u0000Keywords: Insurance, Claims, Delivery of Goods","PeriodicalId":388494,"journal":{"name":"As-Syirkah: Islamic Economic & Financial Journal","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132260223","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}
{"title":"Pengelolaan Anggaran dan Perangkat Daerah Sekretariat DPRD Kota Padang Sidempuan","authors":"Nadya Haryanti, Susi Apriliani","doi":"10.56672/syirkah.v2i2.57","DOIUrl":"https://doi.org/10.56672/syirkah.v2i2.57","url":null,"abstract":" \u0000This study aims to determine the Effectiveness of Financial Management in the Secretariat Office of the Padang Sidimpuan District Representative Office which is carried out by the Administration and Secretariat Section of the Financial Management Subdivision regarding Financial Management Effectiveness which includes Budget Planning, Budget Implementation, Budget Reporting and Budgeting. This research uses the method of Financial Management. qualitative. The research informants consisted of the Secretary of the Regional House of Representatives, the Head of Administration and Secretariat, the Head of Sub-Planning and Finance, the Spending Treasurer, and the Planning and Finance Section Staff with a total of 5 informants, the data source consisted of primary and secondary data obtained from collection techniques. data by observing, interviewing, and documenting. The results of the study show that the effectiveness of financial management at the Secretariat of the Regional Representative Council of Padang Sidimpuan Regency is quite good and systematic. improvement of facilities and infrastructure so that tasks can be achieved. \u0000Keywords: analysis, effectiveness, management, finance, budget","PeriodicalId":388494,"journal":{"name":"As-Syirkah: Islamic Economic & Financial Journal","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130189425","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}
{"title":"Perilaku Konsumtif Mahasiswa Berbelanja di E-Commerce Shopee pada Masa Pandemi Dalam Perspektif Gender:","authors":"Ridha Maysaroh Siregar, Neila Susanti, N. Aslami","doi":"10.56672/syirkah.v2i2.48","DOIUrl":"https://doi.org/10.56672/syirkah.v2i2.48","url":null,"abstract":" This study aims to describe the consumer behavior of online shopping students from a gender perspective during the pandemic. This study uses a qualitative approach, which focuses more on the description and description of a phenomenon that occurs. The method of taking research subjects using purposive sampling, while the data collection techniques are interviews and documentation. The results obtained from this study indicate that female and male consumers perceive the convenience and efficiency obtained when shopping through e-commerce which actually encourages them to have consumptive behavior in the midst of a pandemic. Their perspective is through shopping activities in the midst of a pandemic, such as women spending more time doing online shopping activities than men. Women like to open online shopping applications without the purpose of buying but only looking at the various promos and items available in them. In addition to promos, more affordable prices and practicality are one of the reasons women do shopping activities in e-commerce. For the sake of maintaining self appearance and getting pleasure with the types of items that are most often purchased are fashion, skincare and bodycare. It is different from men who think that opening an e-commerce like shopee has a purpose, namely to buy goods that have been planned. Men are also more likely to buy fashion products in the midst of a pandemic. Various models, trends and practicality are one of the reasons men make purchases in e-commerce. Items that are often purchased by women and men, especially students of the Islamic Economics Study Program, UIN North Sumatra, are not items that are actually needed in the midst of a pandemic. Their perspective regarding shopping through e-commerce actually plunges students into consumptive behavior where purchases are made without consideration or irrationality. \u0000Keywords: online Shopping, Consumptive Behaviour, Gender","PeriodicalId":388494,"journal":{"name":"As-Syirkah: Islamic Economic & Financial Journal","volume":"91 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124728345","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}
Luthfia Dita Nistiana, Dewi Kusuma Wardani, Anita Primastiwi
{"title":"Pengaruh Literasi Perpajakan terhadap Kepatuhan Wajib Pajak: Studi Kasus Kantor Pelayanan Pajak (KPP) Pratama Bantul","authors":"Luthfia Dita Nistiana, Dewi Kusuma Wardani, Anita Primastiwi","doi":"10.56672/syirkah.v2i2.47","DOIUrl":"https://doi.org/10.56672/syirkah.v2i2.47","url":null,"abstract":" \u0000This study was conducted to test whether taxpayer compliance can be influenced by understanding tax regulations. This study was also conducted to determine whether there is a relationship between understanding of tax regulations and taxpayer compliance moderated by risk preferences. The method used in this study was conducted using the convenience sampling method using a sample of 100 respondents from individual taxpayers registered at the Tax Service Office (KPP) Pratama Bantul. The data used in this study is primary data through a questionnaire containing the respondents' answers. The data analysis technique is path analysis/path analysis with understanding of tax regulations being the independent/independent variable and taxpayer compliance being the dependent/dependent variable, and risk preferences being the moderating variable. The results of the analysis show that taxpayer compliance is influenced by the understanding of tax regulations. In addition, risk preferences also affect the relationship between understanding of tax regulations and taxpayer compliance. The implications of this study prove that understanding tax regulations is one element that has an important role in increasing individual taxpayer compliance at the Tax Service Office (KPP) Pratama Bantul. \u0000Keywords: Understanding Taxation Regulation; Taxpayer Compliance; Risk Preferences; Tax Service Office","PeriodicalId":388494,"journal":{"name":"As-Syirkah: Islamic Economic & Financial Journal","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122413175","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}
{"title":"Pengaruh Harbolnas, Fitur Shopee Paylater dan Koin Shopee terhadap Perilaku Impulse Buying dengan Karakteristik Individu sebagai Variabel Intervening:","authors":"Yuni Maryam Siregar, Annio Indah Lestari, Reni Ria Armayani Hasibuan","doi":"10.56672/syirkah.v2i2.45","DOIUrl":"https://doi.org/10.56672/syirkah.v2i2.45","url":null,"abstract":"In an increasingly advanced era, humans are required to keep abreast of the times in order to keep pace with life. Technological advances in obtaining information are certainly very influential in the development of technology-based businesses. This study aims to determine the effect of Harbolnas, shopee paylater features and shopee coins on impulse buying behavior with individual characteristics as intervening variables (case study of Islamic campus students in North Sumatra). This research was conducted with a quantitative approach method and used 3 independent variables, namely Harbolnas (X1), Shopee Paylater (X2) and Shopee Coins (X3) and one dependent variable, namely impulse buying (Y) and one intervening variable, namely individual characteristics (Z). . The sample used in this study were students of an Islamic campus in North Sumatra with 99 samples of shopee users. The type of data used is by distributing questionnaires. While the technique that researchers use to analyze is path analysis. The results of this study indicate that (i) the Harbolnas variable has no significant effect on the impulse buying variable (ii) the shopee paylater feature variable has a positive and significant direct effect on impulse buying (iii) the shopee coin variable has a positive and significant direct effect on impulse buying ( iv) individual characteristic variables cannot mediate harbolnas variable on impulse buying behavior (v) individual characteristic variable is able to mediate shopee paylater variable on impulse buying behavior (vi) individual characteristic variable is able to mediate shopee coin variable on impulse buying behavior. (vii) individual characteristic variables have a negative and significant effect on impulse buying. \u0000Keywords: Harbolnas, Shopee Paylater Features, Shopee Coins, Impulse Buying, Individual Characteristics \u0000 ","PeriodicalId":388494,"journal":{"name":"As-Syirkah: Islamic Economic & Financial Journal","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130029370","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}