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All Journal Tasharruf : Journal of Islamic Economics and Business
Sulistyowati
UIN Syekh Wasil Kediri
Economics, Econometrics & Finance

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Peran Asset and Liability Management (Alma) dalam Menjaga Stabilitas Keuangan Bank Syariah Aziatul Waznah Ghazali; Sulistyowati; Herlina Widya Ananta; Anjalu Ainayya Putri
Tasharruf : Journal of Islamic Economics and Business Vol. 6 No. 1 (2025): Tasharruf : Journal of Islamic Economics and Business (Mei)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/tasharruf.v6i1.1147

Abstract

Penelitian ini bertujuan untuk menganalisis peran Asset and Liability Management (ALMA) dalam menjaga stabilitas keuangan perbankan syariah. Pendekatan yang digunakan adalah kualitatif melalui studi kepustakaan dengan menelaah berbagai literatur ilmiah, baik berupa buku teks maupun artikel jurnal yang relevan. Fokus kajia  diarahkan pada mekanisme penerapan ALMA, peran strategisnya dalam pengelolaan likuiditas dan risiko, faktor-faktor yang memengaruhi efektivitasnya, serta kendala yang dihadapi dalam praktik perbankan syariah. Hasil kajian menunjukkan bahwa ALMA berperan penting dalam menjaga keseimbangan antara likuiditas dan profitabilitas bank syariah dengan tetap berlandaskan prinsip kehati-hatian dan kepatuhan syariah. Keberhasilan penerapan ALMA sangat dipengaruhi oleh kualitas sumber daya manusia, dukungansistem informasi manajemen, serta efektivitas  peran Asset and Liability Committee (ALCO). Meskipun masih menghadapi keterbatasan instrumen keuangan syariah dan kompleksitas risiko pembiayaan, optimalisasi ALMA melalui penguatan regulasi, peningkatan kompetensi manajerial, dan inovasi instrumen syariah dinilai mampu mendukung stabilitas keuangan bank syariah secara berkelanjutan.
Pengaruh Kapabilitas Manajemen Keuangan dan Keterampilan Teknis Operasional terhadap Kualitas Informasi Akuntansi pada Startup UMKM Kreatif di Jawa Timur Sulistyowati; Achmad Yasin; Puspita
Tasharruf : Journal of Islamic Economics and Business Vol. 7 No. 1 (2026): Tasharruf : Journal of Islamic Economics and Business (Mei)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/tasharruf.v7i1.1308

Abstract

This study aims to analyze the influence of financial management capabilities (X1) and operational technical skills (X2) on the quality of accounting information (Y) in creative MSME startups in East Java. The research method uses a quantitative approach with a questionnaire instrument distributed via Google Form to 52 respondents. Data analysis techniques include validity tests, reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), and multiple linear regression analysis. The results of the validity test show that all items are valid with r-calculated > r-table (0.279), and the reliability test shows that all three variables are reliable with Cronbach's Alpha > 0.6. The classical assumption test is met: the residuals are normally distributed, there is no multicollinearity (VIF < 10), and there is no heteroscedasticity. The results of the regression analysis show the equation Y = -2.584 + 0.425X1 + 0.569X2. Partially, X1 has a positive and significant effect (t = 4.514; sig. = 0.000) and X2 has a positive and significant effect (t = 5.034; sig. = 0.000) on the quality of accounting information. Simultaneously, X1 and X2 have a significant effect on Y with a value of F = 20.345 and sig. = 0.000. The coefficient of determination (R²) of 0.4537 indicates that 45.37% of the variation in the quality of accounting information is explained by the two independent variable
Co-Authors Achmad Yasin Anjalu Ainayya Putri Aziatul Waznah Ghazali Herlina Widya Ananta Puspita