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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 9 Documents
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Search results for , issue "Vol. 7 No. 1 (2025)" : 9 Documents clear
GREEN ACCOUNTING: THE CONCEPT OF ENVIRONMENTAL ECONOMICS AND ITS IMPLEMENTATION IN SUSTAINABLE ACCOUNTING PRACTICES Mujahidi, Khairul; Krisnina Maharani Putri, Baiq; Windarti Hastuti, Ely
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 1 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i1.1509

Abstract

This study aims to explore the concept of green accounting within the framework of environmental economics and its application in sustainability-oriented accounting practices. Green accounting is an approach that seeks to integrate environmental factors into conventional financial reporting systems, with the main objective of increasing transparency of the impact of economic activity on the environment. The method used in this research is a literature study, by reviewing a number of literatures from scientific journals, academic books, and other relevant documents. The findings of this study indicate that green accounting can provide more comprehensive and socially accountable information to stakeholders, while supporting the achievement of the Sustainable Development Goals (SDGs). Nevertheless, the implementation of green accounting still faces various obstacles, such as the absence of standardized standards and resistance from business actors. Nevertheless, green accounting still has a strategic role in encouraging more environmentally sound and sustainable business practices.
ASSESSMENT OF FINANCIAL PERFORMANCE OF FOOD AND BEVERAGE COMPANIES IN INDONESIA WITH THE DUPONT SYSTEM METHOD Kusumaningtyas, Dyah Shinta; Ika Fitriyani, Salsa; Dwi Supraptiningsih, Joelianti
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 1 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i1.1514

Abstract

This study aims to evaluate the financial performance of companies in the food and beverage subsector in Indonesia. A descriptive method integrated with a quantitative approach is utilized in this study to systematically analyze the research data. This system decomposes Return on Equity (ROE) into three key components: Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM). The analysis is based on financial data from nine food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. These companies include PT Indofood Sukses Makmur, PT Mayora Indah, PT Cisarua Mountain Dairy, PT Ultra Jaya Milk, PT Garudafood, PT Siantar Top, PT Campina Ice Cream, PT Sariguna Primatirta, and PT Akasha Wira International.The findings indicate that the overall financial performance of these companies is relatively stable and healthy. However, the efficiency of asset utilization remains suboptimal and requires improvement to enhance overall performance. The study recommends a greater focus on operational efficiency, particularly in managing both fixed and current assets. Furthermore, the results suggest that investors should consider not only the overall ROE but also its individual components when making investment decisions.
IMPLEMANTATION OF GOVERNMENT CREDIT CARD IN REGIONAL WORK UNITS IN WONOSOBO REGENCY Sri Lestari, Dewi; Nufidatul, Mahmudah
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 1 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i1.1517

Abstract

The implementation of the Government Credit Card (GCC) is part of the reform in state financial management aimed at enhancing transparency, accountability, and efficiency in budget execution through non-cash transactions. The government encourages the acceleration of financial transaction digitalization at the regional level; however, not all regional governments, including Wonosobo Regency, have implemented the GCC optimally. This study aims to examine the implementation of the GCC in Regional Work Units (SKPD) in Wonosobo Regency and to identify the challenges faced. The method used is a qualitative approach with a narrative research type. Research data were obtained through observation and interviews. The results of the study show that although there is a commitment from the Wonosobo Regency Government through regulations and pilot implementations, the execution of the GCC is still not running optimally. Four main challenges were identified: limited human resource (HR) competencies, inadequate supporting facilities, suboptimal readiness of information technology systems, and a lack of QRIS merchants. To overcome these obstacles, the suggested solutions include enhancing HR capacity, strengthening information technology infrastructure, cooperating with banks and digital payment providers, and encouraging local businesses to become QRIS merchants. These findings highlight that the success of GCC implementation is not solely determined by formal policy but also by technical readiness, the competence of government personnel, and a supportive digital ecosystem.
ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF THE REGIONAL BUDGET REALIZATION IN BANTEN PROVINCE FOR 2020–2024: A REGIONAL FISCAL BALANCE PERSPECTIVE Nurmalita, Septi; Sudiati, Rochma; Shaqilla Putri, Deas
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 1 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i1.1536

Abstract

This study analyzes the effectiveness and efficiency of the realization of the Regional Revenue and Expenditure Budget (APBD) of Banten Province for the years 2020–2024 and its implications for the region's fiscal balance. Using a descriptive qualitative approach and ratio analysis, the study evaluates the performance of revenue realization, expenditure efficiency, and trends in fiscal balance. The results indicate that regional revenue realization generally falls into the effective to highly effective category, reflecting strong fiscal capacity. However, expenditure efficiency shows fluctuations, with two years classified as efficient and the remaining three years as less efficient or inefficient, indicating the need to strengthen budget discipline. In terms of fiscal balance, Banten Province experienced a surplus in 2020 and 2024, while in 2021–2023, a deficit occurred, though still within moderate limits. These findings highlight the importance of improving fiscal management and budget planning to maintain regional fiscal stability sustainably. This research provides empirical contributions to local governments in enhancing APBD performance and strengthening long-term fiscal independence.
UNDERSTANDING CRYPTO APPLICATION ACCEPTANCE THROUGH TECHNOLOGY ACCEPTANCE MODEL IN YOGYAKARTA Adi Kurniawan, Taufan; Primastiwi, Anita; Andriany, Devina; Fariz Irianto, Mochamad
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 1 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i1.1551

Abstract

Crypto investors in Indonesia increased from 13.31 million in February 2025 to 13.71 million in March 2025, but the value of crypto transactions actually decreased from IDR 32.78 trillion in February 2025 to IDR 32.45 trillion in March 2025. This indicates that more Indonesians are interested in choosing crypto as an investment element, but on the other hand, the decline in the number of transactions indicates a hesitation or tendency to refrain from making transactions among the public. This is interesting because on the one hand, the number of crypto investors is increasing, indicating that society is beginning to accept crypto as an investment, despite their lack of literacy, and amidst various risks of crypto losses. Research shows that the risks of crypto investments are higher than those of stocks, and investors need adequate knowledge to invest. This study analyze factors that influence user acceptance of crypto applications by using the Technology Acceptance Model (TAM) by adding several external variables, namely subjective norms and perceived risk. This study uses Structural Equation Modeling Partial Least Square (SEM-PLS) method using random sampling, with Yogyakarta residents as a sample. The research results show that the two highest scores involve perceived ease of use variable. Uniquely, the two lowest scores involve perceived usefulness variable. Perceived risk variable shows a moderate value, indicating that a sufficient number of people understand the risks involved in crypto applications.
DESCRIPTIVE ANALYSIS OF ORGANIZATIONAL CULTURE AT SYARIAH HOTEL DIAMOND Sopiawadi, Mutqi; Achmad Fahrezi, Reza
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 1 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to describe the implementation of organizational culture at Diamond Subang Hotel, which adopts a sharia-based operational model. Using a qualitative descriptive approach, data was collected through interviews with hotel management and staff. The results show that the organizational culture at Diamond Subang Hotel places great emphasis on sharia principles, cleanliness, comfort, and friendly, professional service. This includes providing halal food, implementing a modest dress code, and creating a conducive environment for Muslim guests. The implementation of sharia-based values not only enhances customer loyalty and satisfaction, but also contributes to a positive image and increased hotel occupancy rates. Cleanliness and comfort are key focuses, aligning with Islamic teachings, while staff training programs support the development of professional and friendly services. This research demonstrates that a strong organizational culture in accordance with sharia principles offers a competitive advantage in the hospitality industry.
THE ROLE OF GREEN SUKUK IN SUSTAINABLE FINANCING: AN ANALYTICAL STUDY IN INDONESIA DURING THE 2018–2024 PERIOD Jojo, Jojo; Frasipa, Ana
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 1 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i1.1558

Abstract

This study aims to analyze the role of green sukuk in supporting sustainable financing in Indonesia. Green sukuk is a sharia-compliant financial instrument specifically designed to finance environmentally friendly projects. This study uses a descriptive-qualitative approach with secondary data analysis from the Ministry of Finance, the Financial Services Authority (OJK), and international institutions. The results show that green sukuk contributes significantly to financing renewable energy, sustainable transportation, and energy efficiency projects in Indonesia. However, challenges remain in terms of transparency, retail investor participation, and regulatory harmonization. This study provides strategic recommendations for the government and Islamic finance industry players to optimize the potential of green sukuk going forward.
THE EFFECT OF SELF ESTEEM AND LOCUS OF CONTROL ON DYSFUNCTIONAL AUDIT BEHAVIOR Linda Diana, Apry; Yusuf, Mochamad; M, Aina
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 1 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i1.1559

Abstract

This research aims to determine the effect of Self Esteem (X1) and Locus Of Control (X2) on dysfunctional audit behavior (Y). Quantitative research using primary data. This study uses a questionnaire with a Likert scale to measure variables to collect data. The saturated sampling methodology was used in the sampling procedure, namely auditors who worked at KAP Bharata, Arifin, Mumajad, and Sayuti (BAMS) with a total sample of 51 respondents in this study. The data analysis method uses moderation regression analysis with the Jamovi 2.4.8 analysis tool. The results of this research state that (1) Self Esteem has no effect on dysfunctional audit behavior (2) external Locus Of Control has a negative and significant effect on dysfunctional audit behavior.
THE INFLUENCE OF HALAL FOOD SUPPLY CHAIN MANAGEMENT AND HALAL CERTIFICATION ON CUSTOMER PERCEPTION IN THE INDONESIAN AND MALAYSIAN COFFEE INDUSTRIES (CASE IN KOPI KENANGAN) Kuncorosidi, Kuncorosidi; Wina, Neng; Bismantara, Bismantara
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 1 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i1.1560

Abstract

This study aims to analyze the influence of Halal food Supply Chain Management and Halal Certification on Customer Perception in the coffee industry in Indonesia and Malaysia on Kopi Kenangan The method used in this study is quantitative descriptive with data collection through a questionnaire distributed to 100 consumers who have purchased or consumed Kopi Kenangan. Data analysis was carried out using multiple linear regression techniques to test the relationship between the variables studied using SPSS version 25. The results of this study show that Halal food supply chain management and Halal certification have a significant effect on Customer Perception to buy or consume Kopi Kenangan. This finding indicates that the management of the Kopi Kenangan industry in Indonesia and Malaysia needs to design an operational strategy on the management from raw materials to products to consumers so that consumer perception of transparency can increase consumer perception with the halal logo on Kopi Kenangan. This research provides the importance of halal supply chain management which involves the process from raw materials to products by emphasizing the halal logo in the packaging on Kopi Kenangan products so that consumer perception believes in halal certification as a guarantee logo for a product process at Kopi Kenangan.

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