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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 5 Documents
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Search results for , issue "Vol 2 No 2 (2021)" : 5 Documents clear
THE ROLE OF MUSLIM ENTREPRENEURS TO BECOME SOCIOPRENEURSHIP IN THE IMPLEMENTATION OF ZAKAT SHARING THROUGH DISTRIBUTED GOODS IS STUDIED THROUGH ONTOLOGY, EPISTEMOLOGY, AND AXIOLOGY APPROACHES Sabila Azzahra; Nandang Ihwanudin
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 2 No 2 (2021)
Publisher : STIESA Press

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Abstract

Philosophy of Science is a branch of science that can solve problems that occur in society that is studied through science. Currently, the philosophy of science studies a lot about how the economy develops, including currently there is an important role for sociopreneurs in supporting the Islamic economy. Philosophy examines the basis of why sociopreneurs are the pillars of agents of change in eradicating poverty that occurs in a country.
PREFERENCES OF MILLENIAL GENERATION CUSTOMERS IN CHOOSING ISLAMIC BANKS Pemaca, Chairunnisa Buay; Firmansyah, Egi Arvian
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 2 No 2 (2021)
Publisher : STIESA Press

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Abstract

The purpose of this study is to determine the preferences of customers in selecting Islamic Banks in Indonesia. This study uses a quantitative approach using Indonesian customers have accounts in Islamic Banks. Data were collected through a questionnaire and analyzed by Kruskal-Wallis Test Analysis. The number of respondents in this study is 200 persons. The results showed that the most preferred factor in selecting an Islamic bank is surprisingly not a religious factor. In fact, it is the comfort factors. The religious factor is in the second.
BANK EFFICIENCY ANALYSIS ON THE PERFORMANCE OF ISLAMIC BANKING IN INDONESIA (Case Study of Islamic Commercial Banks Listed on the IDX for the Period 2014-2018) Jashinta Efril; Estu Widarwati; Nunik Nurmalasari
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 2 No 2 (2021)
Publisher : STIESA Press

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Abstract

The purpose of this study is to determine the efficiency and performance of Islamic banking in Indonesia and the effect of the relationship between efficiency on the performance of Islamic banking in Indonesia. This type of research is descriptive. With the research object is the financial statements of 11 Islamic banks in Indonesia. The data analysis method used is Data Envelopment Analysis (DEA), ratio analysis, and panel data. The results showed that based on the DEA analysis, the overall average of Islamic banks reached an efficiency of 95.1%, and in several periods the 11 banks had an efficiency level of 100%. In the ROA ratio analysis, it shows that Islamic banks are in bad condition, the NIM ratio analysis shows that Islamic banks are in good condition. The analysis of the effect of the DEA analysis with the ROA and NIM ratios shows that the ROA ratio is not significant and has a negative effect on DEA. The NIM ratio has a positive and significant effect on the DEA analysis. Sharia banking listed on the IDX 2014-2018 should be able to manage time, funds, costs as best as possible. As well as avoiding risks and interests between investors or funders so that banks avoid Increasing and Decreasing. The next researcher should be able to add other variables such as other ratio performance variables.
ISLAMIC ENTREPRENEURSHIP IMPLEMENTATION IN MUSLIM FAMILY BUSINESS (Case Study of PT Ma’soem Employees) Faidh Rahmani Nasr; Juliana Juliana; B. Lena Nuryanti
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 2 No 2 (2021)
Publisher : STIESA Press

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Abstract

One of the factors affecting the economy today is a family company. More than 95% of businesses in Indonesia are family owned. 85% of the majority Muslim population should be controlled by Muslims, but in fact 35% of non-Muslims can control the Indonesian economy, from trade to manufacturing. This study aims to determine how the implementation of Islamic entrepreneurship at PT Ma’soem. This research uses descriptive quantitative methods, the population is PT Ma’soem employees, with a sample of 100 people with non-probability sampling techniques. The instrument in this study used a questionnaire. The results of the study show that the implementation of Islamic entrepreneurship in a very good category is based on three diluted variables, namely the characteristics of Islamic entrepreneurship, the nature of Islamic entrepreneurship and aspects of blessing. Overall, the lowest dimension in getting an assessment is the nature of Islamic entrepreneurship, Islam has its own entrepreneurial characteristics and guiding principles based on the Qur'an and hadith to guide entrepreneurial activities, which will have implications for the index for success in entrepreneurship and the above variables direct Muslim entrepreneurs to conduct their business activities based on the Qur'an and Hadith, this company has carried out the principles of Islamic entrepreneurship well but still has to pay more attention to employees in accordance with sharia, and the lack of reading the verses of the Koran in the office.Hadith so that this company must pay more attention to the company in accordance with sharia, and even more playing Qur-an in the office.
THE ROLE OF WORK MOTIVATIOM IN MODERATING THE EFFECT OF COMPENSATION ON WORK PRODUCTIVITY OF AMIL ZAKAT (Study at the Amil Zakat Institute in Bandung City) Hilda Monoarfa; Salma Khairun Nisa; Fitranty Adirestuty
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 2 No 2 (2021)
Publisher : STIESA Press

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Abstract

The potential for zakat in Indonesia in 2019 is valued at IDR 233.8 trillion, but the realization is still far from expected because BAZNAS is only able to manage 3.5% of its potential. One of these factors is that LAZ's human resources are still less competent in their fields. Work productivity is still low, so that the distribution of zakat is still consumptive and creates a lack of public trust in LAZ. This study aims to test the organizational behavior theory by analyzing the effect of compensation on amil's work productivity and how work motivation in moderating this effect. With a total sample of 87 respondents, taken using a sampling technique referring to cluster random sampling or random sampling techniques cluster (group), namely the population is divided into smaller sub-units then, obtained from the partial selection of units or better known as primary units, until finally selecting units within the selected primary unit. This research uses the method of causality with a quantitative approach. The data collection technique uses primary data through a questionnaire. The data analysis technique uses Moderated Regression Analysis. The results showed that the level of compensation was in the medium category, the level of work motivation and work productivity was mostly in the high category, and that compensation had a positive effect on amil's work productivity and work motivation did not moderate the relationship between compensation and amil's work productivity, but work motivation had a positive effect on amil work productivity.

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