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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 101 Documents
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“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
A THE INFLUENCE OF ISLAMIC WORK ETHICS AND MEANINGFUL WORK ON EMPLOYEE PRODUCTIVITY IN THE DIGITAL WORK ERA Kuncorosidi Kuncorosidi
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 8 No. 01 (2026): Juli
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v8i01.1712

Abstract

ABSTRACT This study examines the influence of Islamic Work Ethics (IWE) and Meaningful Work (MW) on employee productivity among Generation Z workers in digital-based coffee shop enterprises in West Java Province, Indonesia. Grounded in Human Capital Theory, Self-Determination Theory, and Islamic Work Ethics Theory, this quantitative explanatory research employs multiple linear regression analysis. Using purposive sampling, data were collected from 384 Generation Z employees working at digitally operated coffee shops including Kopi Kenangan, Fore Coffee, Tomoro Coffee, and Janji Jiwa across eleven sub-regions of West Java. Results demonstrate that Islamic Work Ethics has a significant positive influence on employee productivity (? = 0.412, p < 0.001), and Meaningful Work exerts a significant positive influence on employee productivity (? = 0.387, p < 0.001). Simultaneously, both variables explain 61.4% of the variance in employee productivity (R² = 0.614, F = 152.73, p < 0.001). These findings indicate that integrating ethical work orientation grounded in Islamic values with purpose-driven work engagement constitutes a robust framework for enhancing operational productivity in modern digital work environments. The study contributes to the literature by offering empirical evidence on the role of ethical-spiritual work orientation in shaping productivity among a Generation Z workforce navigating digital transformation.
Hospital Food Service Satisfaction among Inpatients: A Comparative Study of Halal Healthcare and Mayapada Hospital Bandung: Kepuasan Pasien Rawat Inap terhadap Layanan Makanan Rumah Sakit: Studi Komparatif antara Halal Healthcare dan Mayapada Hospital Bandung Mutqi sopiawadi; Egit Siswanto Egit; Jojo Jojo
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 8 No. 01 (2026): Juli
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v8i01.1734

Abstract

Pelayanan makanan rumah sakit (hospital food service) merupakan salah satu faktor penting yang memengaruhi mutu pelayanan kesehatan dan kepuasan pasien rawat inap. Seiring berkembangnya Sharia Hospital Services dan Halal Healthcare, penyediaan makanan bersertifikat halal (halal-certified food services) menjadi bagian dari pelayanan yang memperhatikan kebutuhan pasien Muslim. Penelitian ini bertujuan membandingkan hasil penelitian mengenai hospital food service dan kepuasan pasien serta memberikan insights mengenai implementasi halal-certified food services dalam konteks Sharia Hospital Services. Penelitian menggunakan metode comparative literature review dengan menganalisis 13 artikel ilmiah periode 2021–2026 yang diperoleh dari Google Scholar dan Scopus. Hasil sintesis menunjukkan bahwa kualitas makanan, variasi menu, ketepatan waktu penyajian, dan kualitas pelayanan petugas merupakan faktor utama yang memengaruhi kepuasan pasien. Selain itu, penerapan Sharia Hospital Services dan Halal Healthcare, termasuk penyediaan makanan halal, berpotensi meningkatkan rasa aman, kepercayaan, dan kepuasan pasien. Penelitian ini memberikan gambaran mengenai faktor-faktor yang memengaruhi kepuasan pasien serta implikasi pengembangan pelayanan makanan bersertifikat halal di rumah sakit.
IMPLEMENTATION OF MUDHARABAH IN BANK SYARIAH INDONESIA: IMPACT ON ECONOMIC GROWTH Jojo Jojo; Ana Frasipa; Dira Alfa Rizky; Mira Nurul Aghniya
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 8 No. 01 (2026): Juli
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v8i01.1735

Abstract

This study analyzes the implementation of Mudharabah contracts at Bank Syariah Indonesia (BSI) and their impact on economic growth. As a profit-sharing model, Mudharabah has great potential to promote equitable and sustainable development, particularly through the empowerment of MSMEs. Using a descriptive–qualitative method, this research draws on secondary data from journals and articles indexed in Google Scholar and ScienceDirect. Findings indicate that the limited application of Mudharabah is due to high financial risks for banks (shahibul maal) and moral hazard risks from business managers (mudharib). When effectively applied, Mudharabah supports the real sector, expands financial inclusion, and promotes macroeconomic growth. Strengthening digital-based risk management, fintech collaboration, portfolio realignment, and regulatory support are recommended to enhance its effectiveness.
DOES MEMORABLE TOURIST EXPERIENCE AND PRICE INFLUENCE TOURIST SATISFACTION ON HALAL TOURIST DESTINATION Dessy Nurrohmah; Devy Widya Apriandi
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 8 No. 01 (2026): Juli
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v8i01.1740

Abstract

Tourism is an important priority because this sector is able to bring various benefits and can attract tourists from various regions. D'castello tourism is a tourist attraction in Subang district which has the beauty of a building in the style of the Moscow Kremlin Fortress in Russia. The focus of this research is those who have visited the D'castello Subang tourist attraction. This research aims to determine the effect of Memorable Tourist Experience and Price on Tourist Visit Satisfaction at the D'castello Subang tourist attraction. The method used in this research is the explanatory survey method, with descriptive and verification research types. The population of this research is Subang and non-Subang people who have visited the D'castello Subang tourist flora. The sampling technique used was the Probablity Sampling technique with the Stratified random sampling method. Data collection was carried out by distributing questionnaires to 120 respondents who had visited the D'castello Subang tourist flora. The results of this research show that Memorable Tourism Experience and Price influence Tourist Visit Satisfaction. As many as 62.4% of the variables of Tourist Visit Satisfaction are influenced by Memorable Tourism Experience and Price. Meanwhile, the remaining 37.6% is explained by other variables that are not in this study. Suggestions for future researchers are to add variables and develop research and use different research methods so that research results are more varied.
Pengaruh Keterikatan Emosional terhadap Kepuasan Pelanggan Pada Pasien Rehabilitasi Medik RSUD Subang Gugyh Susandy; Nadya Nur Fadhilla; Tia Mulyana
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 8 No. 01 (2026): Juli
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v8i01.1743

Abstract

This study aims to determine whether emotional attachment influences customer satisfaction among medical rehabilitation patients at Subang Regional Public Hospital. The study sample consisted of 61 respondents who were medical rehabilitation patients at Subang Regional Public Hospital. The independent variable was emotional attachment, and customer satisfaction served as the dependent variable. This quantitative study utilized data collected via a questionnaire. Data analysis in this study involved descriptive statistics, data quality checks, classical assumption tests, single linear regression analysis, and hypothesis testing using SPSS. The results indicate that, the variable of emotional attachment influences customer satisfaction among medical rehabilitation patients at Subang Regional Public Hospital. This influence is positive and significant, meaning that higher emotional attachment leads to increased customer satisfaction. Furthermore, the coefficient of determination test shows an R Square value of 0.470, indicating that emotional attachment explains 47% of the variance in customer satisfaction, while the remaining 53% is explained by other factors outside this model.
Sharia Values and Work Motivation: Their Effect on Online Ride-Hailing Drivers’ Performance in Subang: Sharia Values and Work Motivation: Their Effect on Online Ride-Hailing Drivers’ Performance in Subang Tigin Lugiani; Alie Haq Nur Shofari
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 8 No. 01 (2026): Juli
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v8i01.1746

Abstract

ABSTRAK/ABSTRACT This study aims to analyze the influence of work motivation, viewed through both human resource management theory and Islamic work ethics (sharia values), on the performance of online ride-hailing drivers. This research uses a quantitative approach with a simple linear regression analysis method. Data were collected from 30 active online drivers in Subang through questionnaires distributed via Google Forms. The theoretical framework is built upon Maslow's Hierarchy of Needs and the concept of Islamic work motivation as the middle theory, and Human Resource Management as the grand theory. The results of the descriptive analysis indicate that both motivation and performance of the drivers are in the high category. Statistical testing through simple linear regression shows that work motivation has a positive and significant effect on driver performance. These findings imply that high motivation, driven by economic needs, incentives, rating systems, and the intention to earn a lawful (halal) livelihood, encourages drivers to provide better service quality and achieve higher work quantity.
THE IMPACT OF GREEN BANKING IMPLEMENTATION ON COMPANY VALUE WITH FINANCIAL PERFORMANCE AS A MEDIATOR (A Study on Islamic Commercial Banks Registered with the Financial Services Authority for the Period 2022-2024) Nunik Nurmalasari; Erika Dahlia; Tigin Lugiani; Jojo Jojo
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 8 No. 01 (2026): Juli
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v8i01.1749

Abstract

This study examines the effect of green banking on firm value in Islamic Commercial Banks in Indonesia during the 2022–2024 period, with financial performance as a mediating variable. Guided by legitimacy, stakeholder, and signaling theories, the study employs a quantitative approach using panel data regression. Green Banking is measured by the Green Banking Disclosure Index (GBDI), Firm Value by Tobin’s Q, Financial Performance by Return on Assets (ROA), and Company Size by the natural logarithm of total assets as a control variable. The findings indicate that green banking has a negative effect on financial performance but a positive effect on firm value. Financial performance does not significantly influence firm value and is not proven to mediate the relationship. These results suggest that green banking enhances firm value primarily through improved reputation and social legitimacy rather than financial performance.
SUSTAINABLE TAX STRATEGY AND FIRM VALUE: CASE OF INDONESIA SHARIA STOCK INDEX Indah Umiyati; Lestyo Sasono Wijito; Sri Mulyati; Bambang Sugiharto
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 8 No. 01 (2026): Juli
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v8i01.1750

Abstract

Penelitian ini bertujuan menganalisis pengaruh Sustainable Tax Strategy (STS) terhadap nilai perusahaan pada perusahaan yang tergabung dalam Indeks Saham Syariah Indonesia (ISSI). Berbeda dengan penelitian terdahulu yang umumnya menggunakan Effective Tax Rate (ETR) satu periode sebagai proksi strategi pajak, penelitian ini mengadopsi konsep Sustainable Tax Strategy yang mengukur konsistensi strategi perpajakan melalui stabilitas Effective Tax Rate selama periode 2022–2025. Penggunaan periode tersebut didasarkan pada pemberlakuan tarif Pajak Penghasilan Badan sebesar 22% sejak tahun 2022 sehingga pengukuran STS tidak dipengaruhi oleh perubahan tarif pajak. Penelitian menggunakan data perusahaan ISSI tahun 2025 dengan sampel sebanyak 172 perusahaan. Analisis dilakukan menggunakan metode Ordinary Least Squares (OLS) dengan mengendalikan Effective Tax Rate tahun berjalan, Effective Tax Rate tahun sebelumnya, ukuran perusahaan, umur perusahaan, return on assets, net profit margin, dan leverage. Hasil penelitian menunjukkan bahwa pada kelompok perusahaan dengan nilai STS ? 22%, STS berpengaruh positif terhadap nilai perusahaan, sedangkan ETR tahun berjalan dan ETR tahun sebelumnya tidak berpengaruh. Sebaliknya, pada kelompok perusahaan dengan nilai STS > 22%, STS tidak berpengaruh terhadap nilai perusahaan, sedangkan ETR tahun sebelumnya berpengaruh negatif terhadap nilai perusahaan. Temuan ini menunjukkan bahwa investor lebih menghargai konsistensi strategi perpajakan dibandingkan efisiensi pajak jangka pendek ketika perusahaan mampu mempertahankan strategi pajak yang berkelanjutan. Namun, ketika keberlanjutan strategi pajak menurun, investor lebih merespons informasi pajak jangka pendek. Penelitian ini memperluas literatur mengenai strategi perpajakan dengan memperkenalkan Sustainable Tax Strategy sebagai ukuran alternatif berbasis konsistensi jangka panjang serta memberikan implikasi bahwa keberlanjutan strategi perpajakan merupakan faktor penting dalam meningkatkan nilai perusahaan.
The Impact of ESG Scores on Sustainable Banking Performance: Evidence from Islamic and Conventional Banks in Indonesia Estu Widarwati; Gelia Rahma; Robit Kisey Gardenas; E Wityasminigsih; Ardhia Indrani Davina
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 8 No. 01 (2026): Juli
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v8i01.1751

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) Score on Sustainable Banking Performance in banks listed on the Indonesia Stock Exchange during the 2023–2025 period. As ESG has become an important pillar of sustainable finance, understanding its impact on banking performance is increasingly relevant, particularly from the perspective of long-term value creation and ethical governance. The study is grounded in Financial Management Theory and supported by Stakeholder Theory and Signaling Theory to explain the relationship between ESG implementation and sustainable banking performance. A quantitative approach was employed using secondary data from annual reports and ESG disclosures of 36 listed banks, resulting in 108 firm-year observations selected through purposive sampling. Sustainable Banking Performance was proxied by ROA Growth, while Bank Size was included as a control variable. Data were analyzed using Panel Estimated Generalized Least Squares (Panel EGLS) with Cross-section Weights. The findings indicate that ESG Score has a negative but insignificant effect on Sustainable Banking Performance, suggesting that the benefits of ESG implementation are not immediately reflected in short-term profitability. Conversely, Bank Size has a positive and significant effect, indicating that larger banks possess greater capacity to maintain sustainable financial performance. These findings imply that ESG implementation should be viewed as a long-term strategic investment rather than a short-term profitability driver. From the perspective of sustainable and Islamic finance, the findings also suggest that the success of ESG implementation should not be assessed solely by short-term financial outcomes but also by its contribution to ethical governance, stakeholder welfare, and long-term sustainability. This study contributes to the sustainable finance literature by providing recent empirical evidence from the Indonesian banking sector while enriching the discussion of ESG implementation through the perspective of Maqashid Shariah.

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