cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Thessi
Contact Email
tsarwatica@stiesa.ac.id
Phone
+62260-411065
Journal Mail Official
tsarwatica@stiesa.ac.id
Editorial Address
Jln Otto Iskandardinata No. 76 Subang, Jawa Barat 41211
Location
Kab. subang,
Jawa barat
INDONESIA
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 84 Documents
 5   6   7   8   9 
ANALYSIS OF APPLICATION OF ACCOUNTING PSAK 109 AT THE SUBANG REGENCY NATIONAL AMIL ZAKAT AGENCY Mulyati, Sri; Nurhasanah, Nina; Kurniawan, Asep
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 6 No 1 (2024)
Publisher : STIESA Press

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

Abstract

As time goes by, Indonesia has a large potential for zakat. So that various institutions were established that tried to handle zakat, one of which was the Zakat Management Organization. Zakat Amil Agency as an agency or entity that aims to manage and distribute zakat to those in need must apply accounting in their daily records, so as to produce open, balanced and equitable information to interested parties. Zakat accounting is a reporting standard created to provide financial information regarding zakat management carried out by zakat institutions by applying PSAK 109 concerning Accounting for Zakat Infaq/sedaqah. This study aims to determine the conditions for receiving, distributing and reporting accounting records at BAZNAS Subang Regency which are contained in the 2020-2021 financial reports. The method used in this research is descriptive qualitative research conducted to objectively find out an activity with the aim of discovering new knowledge that has never been known before, based on primary data, secondary data through observation and interviews. From the results of the analysis, overall that Subang Regency BAZNAS in its financial reports has used PSAK 109 Concerning Accounting for Zakat Infaq/alms, and it is difficult to use the SIMBA application (BAZNAS Information Management System.
ANALYSIS OF THE AUDITOR'S EXPERIENCE IN THE USE OF INDEPENDENT EVIDENCE IN AUDIT JUDGMENT IN A PUBLIC ACCOUNTING OFFICE IN THE EAST JAKARTA AREA Nuari, Vitho; Diana, Apry Linda; Yusuf, M
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 6 No 1 (2024)
Publisher : STIESA Press

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

Abstract

Research This aim for know influence auditor's experience of use audit evidence is not relevant in audit judgment at the KAP in the East Jakarta Region which is registered with the Authority Service Finance (OJK) and the Ministry of Finance (Ministry of Finance) and status active until with period November 2022. Type method research used is method study descriptive with approach study qualitative. Informants on research This taken directly by researchers from the Accounting Firm Public in the East Jakarta Region registered with the Authority Service Finance (OJK) and the Ministry of Finance (Ministry of Finance) and status active until with period November 2022 with amount Informant as many as 30 auditors. Informants on research This determined with Stratified Random Sampling method and obtained as many as 7 KAP with amount Informant as many as 30 auditors, 15 of them have experience not enough of 5 years and 15 others have experience more from 5 years. Source of data used is primary. Result of study prove that variable experience the auditor has influence to use audit evidence is not relevant and audit judgment at the Accounting Firm Public registered with the Authority Service Finance (OJK) and the Ministry of Finance (Ministry of Finance) with status active until with period November 2022.
MANAGEMENT OF HIJRAH COMMUNITY ACTIVITIES IN SUBANG REGENCY Windia, Windia; Zuwizat, Conit Haq; Jojo, Jojo
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 6 No 1 (2024)
Publisher : STIESA Press

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

Abstract

This study aims to explore and analyze the management of activities within Hijrah communities in Subang Regency, as well as identify the factors influencing their effectiveness. Utilizing a qualitative approach with a case study method, the research provides an in-depth and contextual understanding of these phenomena. Data was gathered from four active Hijrah communities: Generasi Islam Urang Subang (Genius), Pemuda Cinta Islam (Peci), Komunitas Pejuang Akherat (Qopeah), and Majelis Istiqomah (Mistiq). The study employed several data collection techniques, including in-depth interviews with community members and leaders, participatory observation, and documentation analysis. The thematic analysis was used to identify, analyze, and report patterns within the data. The results indicate that effective community management is significantly influenced by strong leadership, active member participation, and external support from society and government. Additionally, well-organized management structures, innovative and relevant programs, regular leadership training, and efficient resource management were found to be critical for the success of these communities. The study concludes with recommendations for improving the management of Hijrah community activities, such as developing engaging programs, securing alternative funding sources, building strong external relationships, and conducting continuous evaluations to enhance activity management.
PROPTECH (PROPERTY TECHNOLOGY) BUSINESS OPERATIONAL PLANNING Tjung, Tjie; Rahmat Syah, Tantri Yanuar; Negoro, Dimas Angga; Iskandar, Muhammad Dafi
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 6 No. 2 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v6i2.1353

Abstract

A systematic approach to establishing a technology-based property (Proptech) business in Indonesia is an urgent need in the digital era. This research is motivated by the complexity of regulations, operations, and technology faced in establishing and managing a Proptech business. The main problems identified are how to build a strong legal and administrative foundation, integrate technology effectively, and ensure efficient operations to meet market needs. This research aims to develop a Proptech operating model that covers all strategic aspects, from legality, property management, to the application of digital technology in customer service. This study highlights the importance of automation, quality management, and risk management as the keys to the success of Proptech businesses in Indonesia. The results of the research are expected to contribute to the development of integrated Proptech business policies and create added value for property owners, tenants, and related business actors.
THE CHALLENGE DIGITALISATION OF PENSION FUND SERVICES FOR ELDERLY PENSIONERS: EVALUATION OF THE USE OF DAPENBUN ONLINE APPLICATION AT PTPN III MEDAN Sari, Ade Kurnia; dia, wid; Lestari Nasution, Annio Indah
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 6 No. 2 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v6i2.1383

Abstract

Digitalisation has been a key driver in the transformation of Indonesia's financial sector and pension services, but elderly retirees face various obstacles, such as low digital literacy, limited internet access, and physical difficulties in using technology. This article discusses the challenges of digitalisation of pension fund services for elderly retirees through an evaluation of the use of the Dapenbun Online application at PTPN III Medan. This research uses a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation studies. The results show that although the Dapenbun Online application offers easy access to information and pension claims, it still has various challenges. Therefore, this article recommends solutions such as ball pick-up services, development of telephone services, and training to improve technological understanding among retirees, in order to create a more inclusive and responsive service to the needs of elderly retirees.
ISLAMIC PERSPECTIVE DIGITAL MARKETING: BRANDING IMAGE OF COCONUT PRODUCTS TO CREATE LOYAL CUSTUMER IN SENTUL VILLAGE Suib, Mohammad Syaiful; Yulianti, Yulianti
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 6 No. 2 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v6i2.1388

Abstract

This research discusses the implementation of digital marketing on the brand image of coconut products to create customer loyalty in Sentul Village, Gading subdistrict in increasing sales volume through e-commerce platforms. This research aims to increase digital marketing knowledge and skills in Sentul village in managing coconut production, digital marketing strategies and online sales. The research method used is descriptive qualitative. Respondents to this research include coconut farmers, village digital admins, village officials and coconut sellers in Sentul Gading village, Probolinggo Regency. The research results show that first there is a significant increase in coconut sales through digital marketing. Second: increasing people's insight and understanding regarding digital marketing, especially on social media, and also new innovations in the appearance of applications on their digital social media in the form of branding images after attending digital marketing training.
IMPACT OF ISLAMIC FINANCING ON INCREASING WELFARE OF UMKM IN SOUTH SULAWESI Sakhinah R, Ince Nurul; Wahyuni, Nur; Abidin, Zainal; Kamaruddin, Kamaruddin
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 6 No. 2 (2025)
Publisher : STIESA Press

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

Abstract

This study examines the impact of Islamic financing on the enhancement of equality for Micro, Small, and Medium Enterprises (MSMEs) in South Sulawesi. As one of the regions with a growing number of MSMEs, South Sulawesi has seen an increasing interest in Islamic financial products as an alternative source of capital. The research aims to evaluate how Islamic financing contributes to the economic empowerment of MSMEs, especially in addressing inequality in access to financial resources. Data was collected through surveys distributed to MSME owners in various sectors in South Sulawesi, focusing on their experiences with Islamic financing institutions. The results indicate that Islamic financing has significantly improved the access of MSMEs to capital, which in turn has fostered better financial inclusion and equal opportunities for business growth. The study highlights key factors such as the compliance of Islamic financial products with local values, the ease of accessing financing, and the role of Islamic banks in supporting MSMEs. These findings suggest that Islamic financing can be an effective tool in promoting economic equality and improving the sustainability of MSMEs in South Sulawesi.
ANALYSIS THE INFLUENCE OF MOTIVATION AND JOB SATISFACTION ON THE SUSTAINABILITY OF EMPLOYEE PERFORMANCE AT SICEPAT EKSPRESS MAJALENGKA BRANCH Utomo, Sudibyo Budi; Pasca, Yelsha Dwi
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 6 No. 2 (2025)
Publisher : STIESA Press

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

Abstract

This study aims to determine the picture of motivation, job satisfaction, and employee performance at Sicepat Ekspres Cabang Majalengka and to determine the effect of motivation and job satisfaction on the performance of Sicepat Ekspres Cabang Majalengka employees. The research method used is a descriptive and verification method using a quantitative research approach. This research data is primary data obtained through the distribution of questionnaires. The total population and sample of this study amounted to 31 respondents. The sampling technique in this study used saturated samples. The results of research processed with the SPSS Version 26.00 for Windows program show that a multiple correlation value of 0.635 means that motivation and job satisfaction with employee performance have a strong relationship. The value of the coefficient of determination obtained an adjusted R square value of 40.4% showing the amount of contribution of the independent variables (motivation and job satisfaction) to employee performance, while the remaining 59.6% can be explained by factors other than those studied in this study. The results of the simultaneous test (Test F) showed a significance value of 0.01 < 0.05, Motivation (X1) and Job Satisfaction (X2) simultaneously had a positive and significant effect on Employee Performance (Y) at Sicepat Ekspres Cabang Majalengka. The results of the partial test (Test T) show that the value of motivational significance (X1) is 0.005 < 0.05 the value of t is calculated as 3.010 > t Table 1.699 means that motivation has a positive and significant effect on employee performance (Y), significant value of job satisfaction (X2) 0.004 < 0.05 calculated value of 3.126 < t table 1.699 This means that job satisfaction has a positive and significant effect on employee performance (Y) at Sicepat Ekspres Majalengka.
THE SUSTAINABILITY OF BANK MAJALENGKA IN 2018-2023: ANALYSIS THE INFLUENCE OF NET INTEREST MARGIN (NIM) AND LOAN TO DEPOSIT RATIO (LDR) ON THE RATE OF RETURN ON ASSET (ROA) Pasca, Yelsha Dwi; Susnita, Tia Aprilia
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 6 No. 2 (2025)
Publisher : STIESA Press

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

Abstract

Banks are financial institutions that are required to produce profitability in order to carry out their functions and roles. Profitability assessment uses Return on Assets (ROA). The higher the ROA of a bank, the greater the bank's ability to generate profits. Currently Net Interest Margin (NIM) still gets the main attention of banks in Indonesia considering that NIM is directly related to the bank's ability to manage productive assets which are still dominant in the credit business. LDR is a ratio to measure the composition of the amount of credit given compared to the amount of public funds and own capital used. The increase in this ratio shows the bank's effectiveness in channeling funds that have been collected in the form of credit so that the bank has the opportunity to achieve higher interest income to increase profitability. The purpose of this research is to find out and analyze how much influence NIM and LDR have on ROA at Bank Majalengka. The data used in this research is secondary data in the form of the annual financial report of Bank Majalengka for the period 2018-2023. Data analysis techniques in this research include hypothesis testing consisting of multiple regression coefficient tests, correlation coefficient tests, R2 model tests (coefficient of determination), t test (partial test) and F test (simultaneous). Based on the research results, it shows that NIM and LDR jointly influence the ROA of Bank Majalengka. The greater the ROA ratio value, the better the level of banking business. Keywords: NIM, LDR and ROA.
THE INFLUENCE OF SUSTAINABILITY REPORT AND FINANCIAL PERFORMANCE ON THE PROFITABILITY OF SHARIA BANKING COMPANIES REGISTERED IN INDONESIA AND MALAYSIA, 2021-2023 Mulyati, Sri; Agisna, Yuli; Agnyoto, Panji
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 6 No. 2 (2025)
Publisher : STIESA Press

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

Abstract

This research aims to examine the influence of sustainability reports and financial performance on profitability. The population in this study consists of banking sector companies registered in Indonesia and Malaysia in 2021-2023. This research uses multiple regression analysis using the EVIEWS 12 program using quantitative descriptive methods, namely by describing data and facts from the results of Sustainability Report calculations using the Sustainability Report Disclosure Index (SRDI), Financial Performance using ROE and Profitability. measured using Return On Assets (ROA). The research results show that the independent variable Sustainability Report (SR) has no effect on the dependent variable Profitability, but Financial Performance has an effect on the dependent variable profitability.

Page 7 of 9 | Total Record : 84

 5   6   7   8   9 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol. 7 No. 1 (2025) Vol. 6 No. 2 (2025) Vol 6 No 1 (2024) Vol 5 No 2 (2024) Vol 5 No 1 (2023) Vol 4 No 2 (2023) Vol 4 No 1 (2022) Vol 3 No 2 (2022) Vol 3 No 1 (2021) Vol 2 No 2 (2021) Vol 2 No 1 (2020) Vol 1 No 2 (2020) Vol 1 No 1 (2019) More Issue