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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 8 Documents
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Search results for , issue "Vol. 7 No. 2 (2026): Januari" : 8 Documents clear
APPLICATION OF SHARIA ACCOUNTING IN MSMES: LITERATURE STUDY AND RESEARCH GAP: Array Tegar Fitria
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 2 (2026): Januari
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i2.1538

Abstract

This study explores the application of sharia accounting in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a comprehensive literature review. Sharia accounting, based on the principles of the Qur’an and Hadith, emphasizes justice, transparency, and accountability in financial reporting, distinguishing it from conventional accounting systems. The research identifies that the implementation of sharia accounting among MSMEs remains low, primarily due to limited understanding, insufficient training, and lack of access to technology and standardized frameworks such as PSAK Syariah and SAK EMKM. Key challenges include human resource constraints, technological barriers, the dominance of conventional accounting paradigms, and inconsistent regulatory adoption. Despite these obstacles, the development and adoption of simplified, user-friendly, and digital-based sharia accounting systems present significant opportunities for MSMEs, particularly within Indonesia’s rapidly growing halal ecosystem. The study highlights a research gap in practical implementation and calls for collaborative efforts among government, academia, and industry to enhance literacy, provide targeted training, and develop adaptive policies. The findings serve as a foundation for future research and policy development aimed at increasing the adoption of sharia accounting, thereby promoting transparency, accountability, and sustainable business practices aligned with Islamic values in the MSME sector.
Analysis of the Effectiveness of the Management of the Regional Revenue and Expenditure Budget (APBD) of West Sulawesi Province for the Year 2020–2024: Analisis Efektivitas Pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD) Provinsi Sulawesi Barat Tahun 2020–2024 Rezky Ramadhani; Dirmansyah Darwin; Arif Rahman Hasdik
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 2 (2026): Januari
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i2.1550

Abstract

This research analyzes the effectiveness of the management of the Regional Revenue and Expenditure Budget (APBD) of West Sulawesi Province during the 2020–2024 period. Effectiveness is measured using the ratio of expenditure realization to budget allocation as the main indicator. The data used is secondary data from the Budget Realization Report and official regional government documents. The analysis results show that the APBD management was very effective in 2020, 2022, and 2023, with effectiveness ratios above 94%. The year 2021 became an anomaly with a low effectiveness rate (48.54%) due to the impact of the COVID-19 pandemic and the earthquake. The year 2024 shows a realistic fiscal projection with the potential for a surplus. These findings emphasize the importance of accurate budget planning, the readiness of SKPD (regional work units) for implementation, and fiscal risk mitigation. It is recommended to improve the quality of regional spending, optimize Local Revenue (PAD), and strengthen public transparency to support sustainable and accountable development in West Sulawesi.
Exploring Motivation, Religiosity, and Perceptions of Career Interest in Sharia Accounting: A Case Study of Accounting Students at STIESA Jojo Jojo; Hariman Vega; Faza Shidiq; Ana Frasipa
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 2 (2026): Januari
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i2.1614

Abstract

Alim, M. N. (2015). Career interest of accounting students in sharia accounting profession. Procedia - Social and Behavioral Sciences, 211, 984–989. https://doi.org/10.1016/j.sbspro.2015.11.130 Creswell, J. W. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). SAGE Publications. Hamid, S., & Rahman, F. (2017). Religiosity and career choice in Islamic financial institutions. International Journal of Ethics and Systems, 33(2), 165–176. https://doi.org/10.1108/IJOES-05-2017-0076 Ilyas, M. (2020). Akuntansi syariah di Indonesia: Konsep dan implementasi. UII Press. Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). SAGE Publications. Moleong, L. J. (2019). Metodologi penelitian kualitatif (Edisi revisi). PT Remaja Rosdakarya. Otoritas Jasa Keuangan. (2023). Statistik perbankan syariah 2023. OJK. Rahmawati, R. (2020). Persepsi mahasiswa akuntansi terhadap profesi akuntansi syariah. Jurnal Akuntansi dan Auditing Indonesia, 24(1), 45–58. https://doi.org/10.20885/jaai.vol24.iss1.art5 Robbins, S. P., & Judge, T. A. (2019). Organizational behavior (18th ed.). Pearson. Ryan, R. M., & Deci, E. L. (2000). Self-determination theory and the facilitation of intrinsic motivation, social development, and well-being. American Psychologist, 55(1), 68–78. https://doi.org/10.1037/0003-066X.55.1.68 Sari, D., & Hidayat, A. (2021). Religiosity, motivation, and students’ career interest in Islamic accounting profession. Journal of Islamic Accounting and Finance Research,
Sharia Financing Model Based on Maq'id al-Shari‘ah for Strengthening Halal MSMEs Jojo Jojo; Ana Frasipa; Asep Kurniawan; Devy Widya Apriadi; Mukhlis Mukhlis
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 2 (2026): Januari
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i2.1640

Abstract

Halal micro, small, and medium enterprises (MSMEs) play a strategic role in strengthening the Islamic economy and supporting national economic development. However, access to fair and sustainable Islamic financing for halal MSMEs remains limited due to constraints related to financing schemes and business capacity. This study aims to examine the current practices of Islamic financing for halal MSMEs and to formulate a maq??id al-shar?‘ah-based Islamic financing model to support sustainable business development. This research employs a descriptive qualitative approach using in-depth interviews, observation, and document analysis involving halal MSMEs and Islamic financial institutions. The findings reveal that Islamic financing for halal MSMEs is predominantly based on trade-based contracts, particularly mur?ba?ah, which tend to reflect a debt-oriented financing structure. From the perspective of maq??id al-shar?‘ah, Islamic financing has not yet fully supported the overall welfare of MSME actors, especially in terms of business mentoring and flexibility of financing schemes. This study proposes a maq??id al-shar?‘ah-based Islamic financing model that emphasizes partnership orientation, capacity building for MSME actors, and business sustainability. The proposed model is expected to serve as a reference for Islamic financial institutions and policymakers in developing more equitable, inclusive, and sustainable financing for halal MSMEs.
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON COMPANY VALUE WITH FINANCIAL PERFORMANCE AS AN INTERVENING VARIABLE: Study of the Banking Sector Listed in the Indonesian Sharia Stock Index (ISSI) for the 2022-2024 Period Indah Umiyati; Nadia Anggita
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 2 (2026): Januari
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i2.1645

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) on firm value, with financial performance as an intervening variable, in the banking sector listed on the Indonesian Sharia Stock Index (ISSI) for the 2022–2024 period. GCG in this study is measured by institutional ownership and an independent board of commissioners. Financial performance is proxied by Return on Assets (ROA), while firm value is proxied by Price to Book Value (PBV). This study uses a quantitative method with a purposive sampling technique to obtain a sample of Islamic banking companies that meet certain criteria. Data analysis was performed using multiple regression using SPSS version 25. The results show that Good Corporate Governance does not have a direct, significant effect on firm value. However, GCG has a significant effect on financial performance, and financial performance has been shown to have a positive effect on firm value. Thus, financial performance acts as a mediating variable in the relationship between GCG and firm value. These findings confirm that good corporate governance improves operational effectiveness and profitability, which ultimately can drive increased firm value. The novelty of this research lies in its focus on the Islamic banking sector, which is a member of the Islamic Financial Services Authority (ISSI) for the 2022–2024 period, thus providing up-to-date empirical evidence on the effectiveness of GCG implementation in creating corporate value in the Islamic capital market.
The SYSTEMATIC LITERATURE REVIEW: HALAL SUPPLY CHAIN MANAGEMENT PRACTICES ON ENVIRONMENTAL SUSTAINABILITY IN THE FOOD INDUSTRY Kuncorosidi Kuncorosidi
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 2 (2026): Januari
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i2.1662

Abstract

The halal food industry involves the processing and handling of food in accordance with Islamic law, requiring the implementation of halal supply chain management (HSCM) to ensure integrity and food safety throughout the supply chain. Waste management and environmental considerations are increasingly important to minimize food waste and support sustainable economic, social, and environmental value creation. This study aims to examine the relationship between halal supply chain management practices and environmental sustainability, as well as the suitability of HSCM in supporting sustainability, using a systematic literature review (SLR) approach. The findings indicate that research integrating HSCM and environmental sustainability remains limited. Stakeholder collaboration and Corporate Social Responsibility (CSR) practices are identified as key enablers of sustainability in the halal food industry. Supply-related risks emerge as the most significant risk category, requiring coordinated efforts from governments, suppliers, companies, and distributors, particularly in infrastructure, technology, and human resources. Notably, only 26% of the reviewed studies explicitly address environmental sustainability, highlighting substantial opportunities for future research.
A Green Halal Tourism as a Conceptual Framework for Supporting Sustainable Tourism: A Literature Review Kuncorosidi Kuncorosidi
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 2 (2026): Januari
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i2.1663

Abstract

Sustainable tourism and halal tourism have emerged as prominent discourses in tourism studies; however, they are often examined as separate domains within the literature. While sustainable tourism emphasizes the balance between environmental, social, and economic dimensions, halal tourism has predominantly been framed in terms of Sharia compliance and market segmentation. This article aims to conceptualize green halal tourism as an integrative framework for supporting sustainable tourism through a conceptual literature review approach. Drawing on a systematic synthesis of peer-reviewed literature on halal tourism, green tourism, and sustainable tourism, this study identifies conceptual intersections, theoretical gaps, and opportunities for integration across these domains. The synthesis indicates that green halal tourism can be understood as a conceptual framework that integrates halal values as an ethical foundation, green tourism practices as operational mechanisms, and sustainable tourism as a strategic outcome. This framework highlights the potential role of halal values in strengthening the internalization of sustainability principles within tourism practices, particularly across environmental, social, and economic dimensions. Theoretically, this study contributes to the sustainable tourism literature by explicitly incorporating value-based and ethical perspectives into sustainability frameworks. The proposed conceptualization also provides a foundation for future empirical research to operationalize and examine green halal tourism across diverse tourism contexts
“The Influence of Work Flexibility on Personal Interest in the Gig Economy Moderated by Self-Efficacy: An Islamic Work Ethics Perspective (Study on the Community in Subang Regency)”: “The Influence of Work Flexibility on Personal Interest in the Gig Economy Moderated by Self-Efficacy: An Islamic Work Ethics Perspective (Study on the Community in Subang Regency)” Tigin Lugiani; Nunik Nurmalasari; Rd.Syeiren Christalia Nata Rahmat
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 2 (2026): Januari
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i2.1671

Abstract

The development of digital technology has led to the emergence of the gig economy, a flexible, project-based work system that is popular among young people. Flexibility in terms of time and location is the main attraction in choosing a job in this sector. However, not all individuals have the same interest in this work model, so it is necessary to understand the factors that influence this interest, one of which is work flexibility and self-efficacy. This study employs a quantitative approach using a survey method targeting 100 respondents in Subang Regency, selected through purposive sampling. The research instrument consists of a questionnaire analyzed using simple regression tests and Moderated Regression Analysis (MRA) to determine the relationships between variables. The results indicate that work flexibility has a significant positive influence on an individual's interest in the gig economy. Self-efficacy also has a positive influence on this interest. However, self-efficacy was not found to significantly moderate the relationship between work flexibility and interest in the gig economy (p = 0.332 > 0.05). This finding confirms that both variables are independent factors contributing to the choice to work in the gig sector

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