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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
 1 
Search results for , issue "Vol 4 No 2 (2023)" : 5 Documents clear
ANALYSIS OF MUDHARABAH FINANCING AND MUSYARAKAH FINANCING OF ISLAMIC COMMERCIAL BANKS IN INDONESIA BEFORE AND DURING THE COVID-19 PANDEMIC Sri Mulyati; Bambang Sugiharto; Syifa Ariella Putri; Annisa Putri Kartini
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 4 No 2 (2023)
Publisher : STIESA Press

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Abstract

This study aims to determine the development of mudharabah financing and musyarakah of Islamic commercial banks before and during the Covid-2019 pandemic and whether there are differences in mudharabah financing and musyarakah of Islamic commercial banks in Indonesia before and during the Covid-19 pandemic. This study used samples on Islamic commercial banks registered with the Financial Services Authority with conditions before (2018-2019 period) and during the Covid-19 pandemic (2020-2021 period). The data used in the study were secondary data with data collection techniques using online data tracing and analyzed using a quantitative descriptive method that compared data on mudharabah financing and islamic commercial bank musyarakah before and during the Covid-19 pandemic on annual financial statements and tested using a test tool, namely a paired sample t-test. The results of this study can be concluded that the development of mudharabah financing and musyarakah of Islamic commercial banks before and during the Covid-2019 pandemic experienced fluctuating developments. Then there is no significant difference between mudharabah and musyarakah financing of Islamic commercial banks in Indonesia before and during the covid-19 pandemic.
The impact of Income Diversification on Performance and Risk Taking: Case in Indonesia’s Shariah Banking during covid-19 Indra Maulana; Estu Widarwati; Nunik Nurmalasari; E Wityasminigsih
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 4 No 2 (2023)
Publisher : STIESA Press

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Abstract

The banking development is increasingly rapid and competition is an important aspect for maintaining the existence of a bank that can achieved by income optimalizing and minimazing of risk taking. This study examines the effect of income diversification on sharia bank’s performance, and also aims to test the effect of income diversification on performance and risk taking. The sharia bank’s performance proxied by return on equity and measurement of risk-taking using z-score. The samples are sharia banks registered in the financial services authority during 2019-2020. We use the descriptive statistic analysis and panel data regression processed by eviews 9. We found that income diversification not effect on both of performance and risk taking. During covid, sharia bank tends to have lower income diversification as same as lower performance, but having higher risk taking.
STRATEGY FORMULATION DESIGN IN MUALAT NAHDLATUL ULAMA SHARIA COOPERATIVE Mutqi Sopiawadi; Tigin Lugiani
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 4 No 2 (2023)
Publisher : STIESA Press

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Abstract

The fisheries sector is a sector that can have an influence on the increase in gross domestic product (GDP). Reporting from kkp.go.id the fisheries sub-sector showed positive growth, rising 9.69% in the second quarter of 2021 even though the co-19 pandemic was still hitting Indonesia. The increase was triggered by increased production of aquaculture and capture fisheries due to favorable weather. The Muamalat Nahdlatul Ulama Cooperative is a small people's economic institution, founded by Nahdhiyin Kasomalang residents who have a desire to work towards productive endeavors in increasing the economic activities of small entrepreneurs based on cooperative and Sharia principles. This research method uses descriptive research methods with a qualitative approach. So, based on the background and the phenomena that exist, the researcher concludes that the right business development being carried out by the Muamalat Dahdlatul Ulama Cooperative is currently developing a business engaged in fish farming through the biofloc system.
DESIGN OF BUSINESS PERFORMANCE EVALUATION IN MUAMALAT NU COOPERATIVE WITH A BALACED SCORECARD APPROACH Tigin Lugiani; Mutqi Sopiawadi
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 4 No 2 (2023)
Publisher : STIESA Press

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Abstract

The Balanced Scorecard is a management, measurement and control system that quickly, precisely, comprehensively can provide managers with an understanding of business performance. The balanced scorecard applied to the Muamalat Nahdlatul Ulama cooperative is an economic institution for the small people, founded by Nahdhiyin Kasomalang residents who have the desire to work towards productive endeavors in increasing the economic activities of small entrepreneurs based on cooperative and sharia principles. The Muamalat Nahdlatul Ulama Cooperative is a means of managing funds from the ummah by the ummah and for the ummah (Economic Democracy). There are 4 perspectives in BSC, namely: 1. customer perspective, 2. Internal business process perspective, 3. financial perspective, 4. learning and growth perspective. Adjustedto financial circumstances.
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.

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