FEBI News | As a dissemination platform of articles reporting research results on the field of Islamic economics and business, Shirkah: Journal of Economics and Business begins the journey of 2020’s publication by disseminating 6 articles discussing current issues and trends in economics, business, and finance written by authors from 3 different countries (i.e. Indonesia, Syria, and Iraq). These articles are available in Volume 5 Number 1 (January – April 2020), and can be accessed online through the journal website (see shirkah.or.id). The journal is published by Faculty of Economics and Business IAIN Surakarta in collaboration with Indonesian Association of Islamic Economists (IAEI) Central Java.

One of the interesting articles in the edition is written by M. Rahmawan Arifin. In his article, he reports the result of an inquiry about antecedents and consequences of transcendental knowledge sharing to improve work performance. The study is at the cutting edge of building a theoretical model on the effect of transcendental knowledge sharing on the budget implementation performance. A secondary aim of the study is to provide a novelty of the gaps between affective commitments and employee performance, particularly the finance staff at the State Islamic Religious College (PTKIN). He employs questionnaire to collect the required data from 230 respondents consisting of leaders, structural officials, finance staff, and lectures at IAIN Surakarta. Drawing on Structural Equation Model (SEM) method by means of AMOS 21.0 software to analyze the data, the results highlight that transcendental knowledge sharing has a significant effect on the performance of the finance staff. Moreover, transformational leadership, organizational citizenship behavior (OCB), and affective commitments with transcendental knowledge sharing mediation positively influence the budget implementation performance. According to him, who is also the Dean of FEBI IAIN Surakarta, the results has contribution to strengthen financial policies at IAIN Surakarta and professional governance to improve budget implementation performance.

The complete articles published in Volume 5, Number 1 (January-April 2020) are as follows:

Islamic vs. Conventional Banks in Syria: Analysis on Financial Performances
Authors: Khaled Nour Aldeen, Sri Herianingrum, Ziad Mhmmad Wafik al Agawany
Link: http://shirkah.or.id/new-ojs/index.php/home/article/view/291

What Drives Muzakki to Pay Zakat at Baitul Mal?
Authors: Fathin Azzahra, M. Shabri Abd Majid
Link: http://shirkah.or.id/new-ojs/index.php/home/article/view/297


Consumer Behavior toward the Use of Credit Cards: The Empirical Evidence from Iraq
Author: Amanj Mohamed Ahmed
Link: http://shirkah.or.id/new-ojs/index.php/home/article/view/303

Determinants of Underpricing in Islamic and Non-Islamic Shares on IPO
Authors: Vabila Ananta Setya, Indri Supriani, Bayu Arie Fianto
Link: http://shirkah.or.id/new-ojs/index.php/home/article/view/276


Sharia Firm Value: The Role of Enterprise Risk Management Disclosure, Intellectual Capital Disclosure, and Intellectual Capital
Authors: Bima Cinintya Pratama, Karin Maharani Sasongko, Maulida Nurul Innnayah
Link: http://shirkah.or.id/new-ojs/index.php/home/article/view/302

Antecedents and Consequences of Transcendental Knowledge Sharing to Improve Work Performance
Author: M. Rahmawan Arifin
Link: http://shirkah.or.id/new-ojs/index.php/home/article/view/306