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TSARWATICA (Islamic Economic, Accounting, and Management Journal)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : 26858320     EISSN : 26858339     DOI : -
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
TSARWATICA (Islamic Economic, Accounting, and Management Journal) diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Februari dan Juli). Terbit perdana pada Juli 2019. Tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu syariah dalam bidang ekonomi, akuntansi dan manajemen. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu syariah dalam bidang ekonomi, akuntansi dan manajemen. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik ekonomi dan bisnis syariah. Setiap penerbitan minimal terdiri dari 5 judul artikel terkait rumpun ilmu syariah dalam bidang ekonomi, akuntansi dan manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 50 Documents
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PERAN GOOD CORPORATE GOVERNANCE DALAM MENGURANGI DAMPAK RISIKO PEMBIAYAAN TERHADAP PROFITABILITAS PERBANKAN SYARIAH Hasbi Nurhidayat; Icih Icih; Indah Umiyati
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 1 (2019)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v1i01.77

Abstract

The purpose of a company is to generate profits. Companies must be able to generate profits for a certain period in order to maintain long-term survival. High and low ROA in Islamic banking can be influenced by the existence of business risks and Good Corporate Governance (GCG). This study was conducted to determine the role of good corporate governance in reducing the impact of financing risk on the profitability of Islamic banking. The population used in this study is Islamic commercial banks that implement good corporate governance. The sample selection technique used is purposive sampling. Samples that fit the criteria were obtained by 12 Islamic banks during the 2012-2017 observation period. The analytical tool used in this study is OLS regression and hypothesis testing using t test, f test, and determination coefficient using SPSS Statistics 22 and Microsoft Excel 2013 applications. The results of this study indicate that the financing risk variable has a negative effect on profitability. GCG variables have a positive effect on profitability and GCG variables can reduce the negative impact of financing risk on profitability.
Pengaruh Deposits, BOPO Dan NIM Terhadap Profit Distribution Management Pada Bank Umum Syariah Yang Terdaftar di JII Periode 2011-2014 Indri Dwidya Nurmalawaty Wat; Icih Icih; Sri Mulyati
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 1 (2019)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v1i01.78

Abstract

This study aimed to analyze the factors affecting the Profit Distribution Management at Commercial Bank of sharia (BUS) in Indonesia. The dependent variable used in this study is Profit Distribution Management. Independent variables used in this study, among others Deposits, BOPO and NIM. This study used a sample of Islamic banks listed in the Jakarta Islamic Index (JII) in the 2011-2014 period. Data were collected using the technique purposive sampling. The total sample used in this study were 8 Islamic Banks. Data analysis was performed with the classical assumption and hypothesis testing with multiple regression method. Results from this study showed that the variables Deposits and BOPO significantly negative effect on the Profit Distribution Management, while the NIM variables do not significantly affect the distribution Profit Managemen.
PENGARUH DIVIDEN PAYOUT RATIO, FINANCIAL LEVERAGE DAN PROFITABILITAS TERHADAP BETA SAHAM Suci Ramadani; Sri Mulyati; Icih Icih
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 1 (2019)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v1i01.79

Abstract

Jakarta Islamic Index is an index comprised of stocks that meet various criteria sharia. Islamic stocks beta is a measure of the risk of the shares belonging to sharia. This study aims to examine and determine the influence of fundamental factors to Islamic stock beta. Object of this research is the company that makes the Jakarta Islamic Index years 2011-2013, with purposive sampling technique gained 12 companies as the study sample. The independent variabel in this study is dividend payout ratio (DPR), financial leverage (FL) and profitability. This research using multiple regression analysis to test the hypotesis. Result showed that the variables dividen payout ratio has no effect on beta Islamic stock. Variable financial leverage and profitability variables significant positive effect on beta Islamic stock. Simultaneous dividen payout ratio, financial leverage and profitability significantly to the beta having an Islamic stock
PENGARUH STOCK SELESCTION SKIIL, MARKET TIMING ABILITY, TURNOVER RATIO DAN CASH FLOW TERHADAP KINERJA REKSA DANA SYARIAH Mega Mustika Sari; Sri Mulyati; Estu Widarwati
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 1 (2019)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v1i01.80

Abstract

Mutual funds syariah are other investment opportunities with measurable risk and return is high enough with enough capital affordable to the community. Mutual funds syariah have an Investment Manager with the ability and knowledge of the market it is or will happen. Therefore, mutual funds syariah selected by investors because it is cheap, easy and "managed by the experts". This research analysted do stock selection skill, market timing ability, Turnover ratio and Cashflow can influence the performance of equity mutual funds syariah in Indonesia. The data used in this research are data on financial statements , Net Asset Value (NAV), SBI, IHSG, yearly data and prospectus of 10 equity mutual fund syariah that were sampled during this research report from 2011-2014. As a research methodology, we used F test and t test to examine research’s hypothesis, also used assumption classic test there are normality test, autocorrelation test, heteroscedasticity test and multicolinearity test. These results can be viewed on multiple regression analysis and the coefficient of determination, the R value of 0.513 means the relation between the stock selection skill, market timing ability, Turnover ratio and Cashflow to profitability by 51.3%, meaning that the relationship between variables was most closely. Adjusted R Square value of 0.545 which means 54,5% achievement of profitability can be explained by the stock selection skill, market timing ability, Turnover ratio and Cashflow. The remaining 45,5% can be explained by other factors not examined in this research..
ANALISIS PERBEDAAN PENGARUH PREMI, KLAIM, DAN INVESTASI TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN ASURANSI SYARIAH DENGAN ASURANSI KONVENSIONALPERIODE 2011-2013 Neneng Karyati; Sri Mulyati; Icih Icih
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 1 (2019)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v1i01.81

Abstract

The purpose of this study was to determine the effect of differences in premiums, claims and investment returns to profit growth. The population is Islamic insurance company with conventional insurance in Indonesia. Based on the purposive sampling method, the sample totaled 9 companies Takaful and conventional insurance companies 9 with the observation period 2011-2013. The analysis technique used is multiple regression analysis. Conclusion on Islamic insurance company is that premiums and investment returns no effect on profit growth, while the claims of positive effect on earnings growth. Whereas in conventional insurance companies is that the premium does not affect the profit growth, while the claims and investment returns positive effect on earnings growth.
Analisis Pengaruh Ukuran Perusahaan, Jenis Industri, Umur Perusahaan, Dan Penerbitan Sukuk Terhadap Tingkat Pengungkapan Islamic Social Reporting (Isr) Pada Perusahaan Yang Terdaftar di Daftar Efek Syariah (Des) Tahun 2010-2012 Devi Citravury; Sri Mulyati; Icih Icih
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 1 (2019)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v1i01.82

Abstract

The research aim of this study is to obtain an empirical evidence about factor that affect Islamic Social Reporting (ISR) in company’s annual report. The factors that used in this study such as: industry size, type industry, age of firm and issuance of Sukuk. Measurement of Islamic Social Reporting is based Islamic Social Reporting Index asseen from the company’s annual report. Populations in this study are all companies that listed in Shariah Securities (Daftar Efek Syariah-DES). DES are collection of securities that are not contradict with Islamic principles and have been approved by BAPEPAM and LK. The sampling method in thistudy is purposive sampling. The total number of samples in this study were 63 research samples. The analytical techniques was conducted by multiple regression method and also classical assumption test. The analysis showed that industry size, type industry, and age of firm significantly positive influence the the level of disclosure of Islamic Social Reporting (ISR) in Indonesia. Meanwhile, issuance of Sukuk had no effect to the level of disclosure of Islamic Social Reporting (ISR) in Indonesia.
POTENTIAL AND PROSPECTS OF HALAL TOURISM IN IMPROVING REGIONAL ECONOMY (CASE STUDY: CILETUH GEOPARK, SUKABUMI-WEST JAVA) Diza Izet Islamy; Malida NurAnnisa; Iasha Nabila Harahap
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 2 (2020)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v1i2.383

Abstract

Sharia tourism is an activity that is supported by various facilities and services provided by the community, business people, government, and regional governments that meet the Sharia requirements. Where in the research this article focuses on the problem formula: (1) how the prospect of halal tourism in improving the regional economy in Sukabumi. This research was conducted using descriptive methods and qualitative approaches, data collection techniques conducted were observation, interviews, literature studies and document studies. The validity of the data is done by using data triangulation techniques, namely by checking the data that has been obtained through several other data sources. The informants in this study consisted of the local community, PAPSI officials (Paguyuban Alam Pakidulan Sukabumi) as a local institution that had attention and focus on Ciletuh Geopark management activities, as well as informants from local government elements. The results of the study are: (1) the potential and prospects of this halal tourism carried out that there are several tourist areas that are run by the community or Community Based Tourism (CBT) which has 5 aspects. The five aspects that run in the Ciletuh Port of Batu Geopark Area include economic, social, cultural, religious, political. Participation of local communities in the development and development of the Sharia tourism village is essential to build independence and maintain the continuity of the Sharia tourism village activities. Therefore, the local community should not be seen as an object of the development of the Sharia tourism village as Raharjana (2012) stated that the community should play an active role as the subject of development activities, as well as for the development of the Sharia tourism village.
THE CONCEPT OF SHARIA TOURISM IN REGULATION OF LAW NO. 33 OF 2014 ABOUT HALAL PRODUCT GUARANTEE Dini Nurul Hidayah; Fanny Nurrusyifa
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 2 (2020)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia as a country with a majority Muslim population has a wealth of traditions and customs that cannot be separated from its religion. Tradition and culture in society today are manifestations of their religion and beliefs. So that now it can no longer be separated between customs or culture and religion, both of them have merged into one unit, namely tradition in Indonesian society. Based on that, this paper aims to explain that halal products that are on halal tourism have been regulated in law no. 33 of 2014. In this case Law Number 33 of 2014 concerning Halal Product Guarantee regulates one of the rights and obligations of Business Actors by providing exceptions to Business Actors who produce products from ingredients that are prohibited by the obligation to state explicitly information not halal on product packaging or on certain parts of the product that are easily seen, read, not easily erased, and are an inseparable part of the Product.29 In addition, to ensure law enforcement against violations of this law, administrative sanctions and criminal sanctions.
THE CONCEPT OF THE SYARIAH HOTEL IMPLEMENTATION IN THE COTTAGE OF THE WOOD SYARIAH LEMBANG M Algi Fazza; Rexy Septia H
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 2 (2020)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Lately the development of business with a religious background, namely Islam is becoming more and more prevalent. In addition to banking, insurance, education and others, the concept of sharia was also born in the hotel world. On the one hand the emergence of Islamic hotels in the country deserves thumbs up. Sharia hotel brands as with other sharia products, although perhaps their market share is more specific and highly segmented, it is very possible that in the near future it will be a product that is needed by everyone, not just for the Islamic minority. In addition to hotels, sharia villas and cottages are now also appearing in the city of Bandung, one of which is in the lembang area, namely sharia wooden house cottages. What distinguishes between ordinary cottages with cottages that apply Islamic principles, then whether the existing facilities are still the same as ordinary cottages.
ANALYSIS OF MARKETING STRATEGY IMPLEMENTATION IN GYM SPORTS ESPECIALLY FOR MUSLIMS Lalitta Angelina Bauty
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 2 (2020)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Gym Sport room for women in today is very well-developed as the era and development of life that specializes in women also want to exercise especially Fitness to be able to exercise freely without any need Mixing with the opposite gender in the scope of the sport, because the gym room of women in specialize and removing the staff is not women. This modern era of fitness is known only as sports to form muscles. In fact there are many other benefits besides muscle formation. But in reality the gym room is a sports facility that there are various sports that are very easy to do as for example, gymnastics, aerobics, Zumba and so forth that can make our body to be healthier.

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