Tasyri' : Jurnal Muamalah dan Ekonomi Syariah
Vol. 8 No. 2 (2026): TASYRI’: Jurnal Muamalah dan Ekonomi Syari’ah

Pengaruh Kepatuhan Prinsip Syariah dan Sistem Pengelolaan Pembiayaan Syariah terhadap Akuntabilitas Pengelolaan Dana Pembiayaan Syariah pada Pemberdayaan Dana BTPN Syariah Tahun 2023-2025

Nabila Marliza (Program Studi Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi, Indonesia)
Usdeldi Usdeldi (Program Studi Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi, Indonesia)
Achyat Budianto (Program Studi Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi, Indonesia)



Article Info

Publish Date
09 Jul 2026

Abstract

This study aims to analyze the influence of Sharia Principles Compliance and Sharia Financing Management System on the Accountability of Sharia Financing Fund Management in the BTPN Syariah Empowerment Program. This research employed a quantitative approach using a survey method. The population consisted of 127 customers participating in the BTPN Syariah empowerment program, with a sample of 56 respondents selected using purposive sampling and the Slovin formula. Data were collected using questionnaires and analyzed using multiple linear regression with the assistance of IBM SPSS version 22. The results indicate that Sharia Principles Compliance has a positive and significant effect on the Accountability of Sharia Financing Fund Management, as evidenced by a significance value of 0.035 (< 0.05). Likewise, the Sharia Financing Management System has a positive and significant effect, with a significance value of 0.000 (< 0.05). Simultaneously, both independent variables have a positive and significant effect on the Accountability of Sharia Financing Fund Management, as indicated by an F-value of 29.209 and a significance value of 0.000 (< 0.05). The coefficient of determination (Adjusted R Square) of 0.506 indicates that 50.6% of the variation in the Accountability of Sharia Financing Fund Management can be explained by Sharia Principles Compliance and the Sharia Financing Management System, while the remaining 49.4% is influenced by other factors outside the research model. These findings demonstrate that improving compliance with Sharia principles and implementing an effective Sharia financing management system can enhance accountability in the management of Sharia financing funds.

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Journal Info

Abbrev

tjmes

Publisher

Subject

Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Description

Tasyri Jurnal Muamalah dan Ekonomi Syariah is a scientific journal published by the Faculty of Economic and Islamic Law, Institut Agama Islam Pangeran Dharma Kusuma Indramayu, twice a year in January and July. The journal will focus on providing quality research in the areas of Islamic economics and ...