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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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ANALYSIS OF THE EFFECT OF THIRD-PARTY FUNDS FOR MURABAHAH, CAPITAL ADEQUACY RATIO (CAR), AND NON-PERFORMING FINANCING (NPF) MURABAHAH TO RETURN ON ASSETS (ROA) AT ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE 2017-2020 PERIOD Ropi Marlina; Juliani Lisma Sari; Dewindi Dewindi; Novian Mardani; Ade Nurhayati
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 4 No 2 (2023)
Publisher : STIESA Press

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Abstract

The purpose of this study is to analyze the Effect of Third-Party Funds (DPK), Capital Adequacy Ratio (CAR), and Murabahah Non-Performing Financing (NPF) on Return on Asset (ROA). The research method used is in this study is a descriptive method with a quantitative approach and uses panel data regression analysis (Time Series and Cross Series) with a Fixed Effect Model (FEM) model using Eviews software version 10. The sampling method used is purposive sampling, which uses several criteria so that there are 12 Islamic Commercial Banks that are used as samples operating in Indonesia and registered with the OJK from 2017-2020. The results showed that the Third-Party Fund Variable (DPK) and Capital Adequacy Ratio (CAR) had a positive and significant effect on Return on Asset (ROA) in Islamic Commercial Banks. Murabahah's Non-Performing Financing (NPF) has a negative and insignificant influence on Return on Asset (ROA). Murabahah's Third Party Funds, Capital Adequacy Ratio (CAR), and Murabahah's Non-Performing Financing (NPF) simultaneously (together) have a positive and significant influence on Return on Asset (ROA). Islamic commercial banks must consider various solutions to obtain high profitability. Murabahah's Third Party Funds, Capital Adequacy Ratio (CAR), and Murabahah's Non-Performing Financing (NPF) must be maintained and tiered to obtain maximum profitability.
ANALYSIS OF DESIGN STRATEGY IMPLEMENTATION OF HUMAN RESOURCES IN BIOFLOC SYSTEM FISH LIVESTOCK BUSINESS UNIT AT MUAMALAT NAHDLATUL ULAMA SYARIAH COOPERATIVE KASOMALANG Mutqi Sopiawadi
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 4 No 1 (2022)
Publisher : STIESA Press

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Abstract

This research aims to form and develop human resources in a new unit of analysis, namely the Muamalat Nahdatul Ulama Sharia Cooperative. The type of research conducted is descriptive qualitative in this study only in the form of descriptions and statements regarding employee performance using a saturated sampling technique where the saturated sample is a census, where all cooperative members are sampled. The data sources used in this study used primary data obtained from results of interviews, documentation and literature studies as well as secondary data in this study in the form of data obtained from libraries,journals and articles. In this study it was determined that activities suitable for the Muamalat Nahdlatul Ulama Sharia Cooperative in improving the skills and quality of human resources by carrying out training activities for each employee who manages cultivation activities using the biofloc system so as to produce employees who have high knowledge of the cultivation of the biofloc system . As well as in increasing the effectiveness, efficiency and productivity of employees can be carried out routine evaluation activities as well as providing rewards and punishments for each employee.
IMPLEMENTATION OF GREEN SUPPLY CHAIN MANAGEMENT AND MITIGATION STRATEGY FOR HALAL FOOD MANAGEMENT SUPPLY CHAIN Kuncorosidi Kuncorosidi; Iqlima Achzany Mugies
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 4 No 1 (2022)
Publisher : STIESA Press

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Abstract

Industrial estates are usually reflected in the existence of a certain standardization. The green industrial area was born with Green Supply Chain Management. The halal industry gave birth to Halal supply chain management. So far, there has not been an application of an environmentally friendly concept in the halal industrial area that applies the concept of Halal supply chain management. The concept of Halal supply chain management should complement the existing concepts. This is what the researchers then found a middle way to do by continuing to carry out Halal Supply Chain Management which is also environmentally friendly. This research is a literature study by examining the quality of the study, the process of collecting and sorting data according to the intended object, data analysis, interpretation of the results, and recommendations of the research results. The results of the analysis show that Halal is reflected in Halal Supply Chain Management, while Green Supply Chain Management reflects “thoyyībān” (good) in the environment. The two concepts basically become one unit in "hālalān thoyyībān". So that the results of research with the implementation of environmentally friendly concepts in the supply chain of the halal industry have an additional positive impact in three aspects, namely. Financial, Environmental, and Social. r. A mitigation strategy is prepared by involving the government, suppliers, companies, and distributors. The formulation of a mitigation strategy is focused on the aspects of technology, human resources, and infrastructure. Keywords: risk assessment, mitigation strategy, halal, supply
ANALYSIS OF BUSINESS FEASIBILITY OF BIOFLOC METHOD FISH CULTIVATION UNIT AT MUAMALAT NAHDLATUL ULAMA SYARIAH COOPERATIVE KASOMALANG SUBANG Mutqi Sopiawadi; Tigin Lugiani
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 4 No 1 (2022)
Publisher : STIESA Press

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Abstract

Before starting a business, an analysis is needed to determine the feasibility of the business. business feasibility serves to find out whether the business to be run can provide benefits in the future. One of the most important business feasibility analysis is financial analysis. The biofloc business plan to be carried out by the sharia cooperative Muamalat Nadhlatul Ulama needs further financial analysis so that it does not cause losses later. Therefore the purpose of this study is to determine the financial feasibility analysis of the biofloc business plan In this study using the uni analysis of Sharia Cooperatives Muamalat Nadhlatul Ulama, Kasomalang, Subang. Sources of data in this study are primary data and secondary data obtained from interviews, cooperative financial reports, and literature. As well as in this study analyzing financial feasibility using financial ratios such as net profit, profit rate, benefit cost ratio, and payback period. The findings of this study indicate that the biofloc business plan to be carried out by the cooperative is feasible because it can provide a fairly decent profit and return on investment.
BREAKING THE VICIOUS CYCLE OF POVERTY Yuana Tri Utomo
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 5 No 1 (2023)
Publisher : STIESA Press

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Abstract

This simple article expresses ideas on how to break the vicious cycle of poverty caused by the implementation of the economic system of Capitalism whose distribution of wealth is unfair and unequal. Information is taken by qualitative methods through library research from various references, such as articles in reputable journals, books in libraries, and other documents that have been legally published. The results of the analysis of some of the information found that the way to break the vicious cycle of poverty is to leave the economic system of capitalism and replace it with an Islamic economic system.
THE IMPORTANCE OF APPLYING ACCOUNTING TO THE ISTIQAMAH SIMAWANG ISLAMIC BOARDING SCHOOL Sri Adella Fitri; Yuza Afina; Tari Durti; Suci Putri Ayu; Steffani Amelia; Rahmad Dani
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 5 No 1 (2023)
Publisher : STIESA Press

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The purpose of this research is to find out how accounting is applied at the Istiqomah Simawang Islamic Boarding School with reference to ISAK 35 which regulates the presentation of non-profit organization financial statements. Presentation of financial statements includes balance sheet and statement of comprehensive income, statement of changes in net assets, cash flow and notes to financial statements. Research at the Istiqomah Simawang Islamic boarding school shows that Islamic boarding schools use Islamic boarding school accounting guidelines in preparing financial reports.
THE EFFECT OF DIVERSIFICATION ON PERFORMANCE AND RISK (Case on Shariah Bank in Indonesia Period 2019-2020) Shinta Qurrota Aini; Estu Widarwati; Nunik Nurmalasari; E Wityasminigsih
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 5 No 1 (2023)
Publisher : STIESA Press

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Abstract

Banks has been able to increase its capability by diversified their services and invesment hat implicate increasing their credit risk, market risk, operational risk, liquidity risk, legal risk, strategic, compliance risk, and reputation risk. This study aims to examine the impact of diversification on the bank performance which risk as moderation variable. Samples used are 10 sharia banks listed in Authority Indonesian Authority Service (OJK) during 2019-2020. Income diversification as proxy bank diversification, bank performance measured by Return on Equity (ROE), and Z-score used to measure the bank risk. The results showed there is no significant impact of diversification on the bank performance and bank risk. Anyway, bank should keep the quality in good condition for improving the performance and minimizing the risk based on macro factor consideration such abnormal economic affected pandemic.
FACTORS AFFECTING SHARIAH AUDIT QUALITY IN ISLAMIC BANKING (Comparative Study of Islamic banking in Indonesia and Malaysia in 2017-2020) Icih Icih; Silvia Marcelina; Asep Kurniawan; Hazelin Falina Binti Rosli
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 5 No 1 (2023)
Publisher : STIESA Press

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Abstract

This study aims to determine the differences in the quality of sharia audits in Islamic banking in Indonesia and Malaysia based on the size of the sharia supervisory board, the size of the audit committee, the frequency of audit committee meetings, the reputation of public accounting firms, the specialization of the auditor industry and audit delays in Islamic banking in Indonesia and Malaysia during 2017-2020. This study uses quantitative data with the Mann Whitney U-test method. The results showed that there were differences in the quality of sharia audits in Indonesian and Malaysian Islamic banks based on the size of the sharia supervisory board, the reputation of public accounting firms, the specialization of the auditor industry and audit delays.
THE EFFECT OF INTEREST RATE, INFLATION RATE AND RUPIAH EXCHANGE RATE ON INVESTMENT RESULTS IN SHARIA LIFE INSURANCE COMPANIES IN INDONESIA Dimas Alif Putra; Juliana Juliana; Firmansyah Firmansyah; Ropi Marlina
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 5 No 1 (2023)
Publisher : STIESA Press

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This study aims to analyze the effect of interest rates, inflation rates and the rupiah exchange rate on investment returns in Islamic life insurance companies in Indonesia in 2016 – 2020. The data collection in this study used secondary data obtained from the Islamic Non-Bank Financial Industry (IKNB Syariah), and Bank Indonesia. The research method used is quantitative with a causal approach. The analytical tools used are: Eviews software version 10. The results of this study indicate that: First, interest rates have a positive and insignificant effect on investment returns, second, inflation rates have a negative and significant effect on investment returns. Third, the Rupiah Exchange Rate has a negative and significant effect on investment returns. The implications of this research show that. The low interest rate in 2020 makes the decline in investment returns also decrease in 2020. In addition, the negative impact of the inflation rate on investment returns is because high inflation will increase the risk of investment returns, if the risk of investment returns is high, Islamic life insurance companies will transfer funds to other insurance instruments. As for the weakening of the rupiah exchange rate, insurance companies will reduce the allocation of capital to investment, if the allocation of investment capital decreases, it will reduce the investment returns they get.
MARKETING DIGITALIZATION AND RELIGIUSITY AND ITS INFLUENCE ON INTEREST IN MUZAKKI FUNDRAISING SMILE MANDIRI PURWAKARTA Ade Nurhayati Kusumadewi; Ropi Marlina; Rika Amalia
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 5 No 1 (2023)
Publisher : STIESA Press

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The purpose of this study is to find out whether digital marketing affects the interest of muzaki ziswaf in fundraising independent smile Purwakarta, whether religiosity affects the interest of muzaki ziswaf in fundraising independent smile Purwakarta. The method used in this study is a quantitative with descriptive verification method. The data analysis technique used is multiple linear regression with SPSS software version 25. The sampling method used is purposive sampling, which uses several criteria so that there are muzakki fundraising senyum mandiri Purwakarta, aged 19-50 years, domiciled in Purwakarta, one respondent can only fill out one questionnaire. The results showed that both free variables simultaneously have a significant effect on bound variables. Of the total dependent variables, 60.3% simultaneously affected the interest of muzaki ziswaf Senyum Mandiri Purwakarta.

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