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Thessi
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INDONESIA
TSARWATICA (Islamic Economic, Accounting, and Management Journal)
ISSN : 26858320     EISSN : 26858339     DOI : -
Core Subject : Religion, Economy,
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.
Articles 83 Documents
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)
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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)
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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)
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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)
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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.
PERFORMANCE OF ZAKAT INSTITUTIONS: MODIFICATION OF THE IZN (SURVEY AT NATIONAL BOARD OF ZAKAT AND LAZIS IN KEBUMEN REGENCY) Siti Maryam; Hilda Monoarfa; Firmansyah Firmansyah
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 3 No 1 (2021)
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Nowadays, the growth of the Zakat Management Organization (OPZ) in Indonesia can be said as a positive indication. However, the utilization of collected ZIS funds has not been optimal and is still far from its potential. This is related to the performance of zakat institutions which are supported by all elements; a society in the aggregation and its institution. That is why the measuring instrument is needed to make the performance of zakat can be more optimal. This study aims to analyze the performance of zakat institutions in Kebumen District in purpose describe perform of the zakat institution. This study used primary data from interviewing the leaders and questionnaires with 200 respondents at BAZNAS and LAZISMU, Kebumen district. The three variables used in this study are a database of institutions, institutional, and impact of zakat on the community of mustahik. The method is a method of measuring performance by using a modified measurement of the National Zakat Index (IZN). The results of this study indicated that BAZNAS in Kebumen district has a performance index value in the good category, and LAZISMU in Kebumen district has a good performance index value. These results is affected by the differential of institutional variable values between BAZNAS and LAZISMU.
ANALISYS OF SHARIA PRINCIPLE ADHERENCE WITH BALANCE SCORECARD METHOD IN WANOJA HIJAB SHARIA BUSINESS Irma Kurniasih; Juliana Juliana; Hilda Manoarfa; Ropi Marlina
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 3 No 1 (2021)
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This research is based on the phenomenon of sharia business development in Indonesia which is still not in accordance with sharia principles, whereas on the one hand Indonesia is a country whose population is Muslim. The purpose of this study is to describe the general work of shariah run by Wanoja Hijab and analyze the relationship of Sharia Compliance Principles implementation in sharia business Wanoja Hijab calculated using Balanced Scorecard (BSC) method. The method used in this research is descriptive quantitative. Data collection using questionnaires, interviews and documentation, while data analysis techniques using Balance Scorecard analyzed in Key Perfomance Index. The company that is the subject of this research is Wanoja Hijab located in Bandung City. The number of samples in this study are 42 respondents consisting of 1 company's pipeline, 7 employees and 34 customers of Wanoja Hijab. The results show that the Hijab business is a business based on syirkah or a kind of limited liability company in sharia version. All products purchased are hijab, which is clothing for adult muslimah. Wanoja Hijab serves to promote sharia principles in the overall business process, including in employing its employees. The calculation result shows that the achievement of Sharia Compliance Principle (SPA) in sharia business Wanoja Hijab calculated using Balanced Scorecard (BSC) method reached 94.35%. The highest growth rate is achieved by the Internal Proccess dimension with a percentage of 100%, while the percentage rate owned by the learning and development dimension of employees with a percentage of only 88.2%.
THE EFFECT OF HALAL CERTIFICATION AND PRICE PERCEPTION ON PURCHASING DECISIONS (Survey of Ms Glow Skincare Consumers in Subang Regency Devy W Apriandi; Nelly Agustin; Asep Sugandi
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 3 No 1 (2021)
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The halal cosmetics industry is rapidly growing due to high market demand. People are beginning to change and recognize the significance of using halal products. Cosmetic lovers prefer Halal-labeled beauty products because they not only beautify the skin, but the raw materials used are guaranteed to be safe. Companies that manufacture beauty products compete to present various types of beauty products, such as facial skincare, powder, lipstick, bodycare, and so on. MS Glow, a local beauty brand that provides complete facial care products for Indonesian women, is one of the brands presents. The purpose of this study was to determine the impact of halal certification and price perception on purchasing decisions (a survey of consumers of MS Glow skincare products in Subang Regency). This study employs the descriptive method in conjunction with an explanatory survey. Primary data were obtained by distributing questionnaires, and secondary data were obtained from a variety of books, journals, internet media, and literature that can be used as references in research. Purposive sampling was used to distribute questionnaires to 100 respondents online. The result of this study show that Halal Certification and Price Perception have a significant effect on purchasing decisions for MS Glow skincare products. For additional research, it is preferable to include the variables studied that influence the purchasing decision variables on MS Glow skincare, such as trust variables, brand image, brand ambassadors, and so on. This study can be used as a reference material for future research to obtain relevant results that improve on the findings of this study.
SUPPLY CHAIN RISK MANAGEMENT (SCRM) ANALYSIS ON THE SUPPLY CHAIN OF HALAL FOOD PRODUCTS USING SCOR, HORR AND PARETO DIAGRAM METHOD (CASE STUDY ON IBU MIMIN’S CHICKEN SLAUGHTER HOUSE) Kuncorosidi Kuncorosidi; Nova Septi Sanjaya
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 3 No 1 (2021)
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Chicken Slaughterhouse is a chicken slaughterhouse that has a big opportunity to be developed as a business in the future. The people's need for chicken meat continues to increase. Chicken meat as a provider of protein, energy, vitamins and minerals is increasing along with the increasing public awareness of nutritional needs in order to improve the quality of life. Halal Supply Chain Risk Management is one of the most important factors for Muslim consumers, from Chicken Slaughterhouses to markets and food vendors with processed chicken who buy supplies from Ibu Mimin’s Chicken Slaughter House to consumers, both consumers from RPA Ibu Mimin and restaurant consumers. In this study, all activities at Ibu Mimin's Chicken Slaughter House were identified starting from mapping activities, determining risk events, risk agents, calculating Aggregate Risk Potential and risk mitigation measures in the Slaughterhouse supply chain by adopting the SCOR model, namely plan, source, make, deliver, and return and HOR (House of Risk). The results showed that there were 30 risk events and 11 risk sources.
SUPPLY CHAIN TRACKABILITY SYSTEM FOR FOOD SAFETY OF HALAL PRODUCTS BASED ON HACCP AND SCOR METHODS (Case Study on Aitamie Non-Gluten Dry Noodle Products) Kuncorosidi Kuncorosidi; Wita Nuradiani
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 3 No 1 (2021)
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This study aims to determine the traceability and security systems that exist in the product supply chain for Youngsters SMEs, as well as to find out how the traceability system in the supply chain for food safety for halal products in companies uses the HACCP and SCOR methods. The method used is Hazard Analysis Critical Control Point (HACCP) and Supply Chain Operation Reference (SCOR) with weighting using the AHP method. The results showed that there were 4 stages of the process which were critical points, namely, the process of steaming the dough, molding the dough, drying and packaging. Therefore, it is necessary to record the steaming time which is monitored by the production department, keep the dough not too wide, only using one heater with an initial temperature of 55ºC and 45ºC for the blower on the extruder machine to prevent overheating, for the drying process, it is necessary to do 2 stages. drying process, using a waring cloth as a tray cover when drying outside the room, and periodically checking the tray position. For the packaging process, corrective action takes the form of using silica gel and manually minimizing the air space in the package. The results of measuring supply chain performance using the SCOR method show that the greatest weight is the responsiveness dimension, which means that for SMEs the most important thing in the SME supply chain is responsiveness, of the 45 KPIs there are 32 validated KPIs. Overall, the supply chain performance value is 75.30, which means it is in the good or good category. However, of the 32 KPIs, it is known that there are 11 KPIs that require improvements with average and marginal performance, namely, Perfect order fulfillment (POF), Delivery performance to customer commit day, Order fulfillment cycle time, Source cycle time, Fillrate by line item, Supply Source chain flexibility and adaptability, Currenton hand inventory, forecast accuracy, make flexibility, Cost to make, cash to cash cycle time.
FACTORS AFFECTING THE QUALITY OF ONLINE RELATIONSHIPS AND ITS CONSEQUENCES ON SHOPEE AND LAZADA E-MARKETPLACE CUSTOMERS Gugyh Susandy; Reni Dian Octaviani; Diana Sari; Dinar Hoerun Nisa
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 3 No 2 (2022)
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The purpose of this study is to test a model to predict antecedents and consequences of relationship quality in online purchases. Novelty: The importance of this research for the online community is to provide a series of the quality of online relationships factors and the consequences for the quality of online relationships so that e-marketplaces can choose suitable guidelines to maintain their relationships with online customers and ultimately gain customer participation in creating value and strengthen competitive status. Research Methods: This research used explanatory survey method. The hypothesis was tested using the Partial Significance Test. Finding/Results: The results showed that the online system quality and social ties have a positive effect on the online relationships quality. While the results of the research variables of online service quality, online information quality, financial influence, structural ties and vendor reputation have no influence on the online relationships quality. The results also show that the online relationships quality has a positive effect on electronic word of mouth, online customer loyalty, and online customer reviews. Limitations / implications in this research, the online relationships quality is considered a construct that includes trust, commitment and satisfaction with the relationship. However, to achieve more accurate results, further researchers can investigate the separate impact of each dimension of relationship quality (commitment, trust, and satisfaction).