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INDONESIA
TAMWIL: Jurnal Ekonomi Islam
Published by Institut Agama Islam Negeri Batusangkar
ISSN : 24769452     EISSN : 27758125     DOI : http://dx.doi.org/10.31958/jtm
Core Subject : Economy,
Economics, Econometrics & Finance
The Journal serving as a medium for exploring critical thinking on Islamic Economics and Business issues. It is open for all academics, practitioners, intellectuals, and students with the specification of the study of Islamic Economics. Ideas covering research article, conceptual idea, review of the literature, and practical experience. The scope of TAMWIL are limited to islamic economics and business, Islamic financial institutions, Islamic economic law, business ethics, research and present issues.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 73 Documents
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Implementation of Sharia Payment Accounting Treatment (RAHN) Karmila, Yusri; Muin, Rahmawati; Abdullah, Wahyuddin; Supatminingsih, Tuti
TAMWIL : Jurnal Ekonomi Islam Vol 10, No 2 (2024)
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jtm.v10i2.13120

Abstract

This study aims to find out whether the application of sharia pawn accounting in several sharia pawnshop companies is in accordance with PSAK 107 and the Fatwa of the National Sharia Council. This study uses a descriptive qualitative method. The data was obtained through in-depth interviews with related parties, such as Pegadaian Syariah financial managers and staff, as well as through the study of relevant internal and external documents. As a result of the research, it can be concluded that the implementation of rahn in Makassar Sharia Pawnshops has supported the principles of transparency and justice in accordance with sharia values. However, the study also found several challenges in implementation, such as a lack of understanding of the details of Sharia accounting standards on the part of staff and the need for ongoing training to improve compliance with Sharia accounting standards.
Analysis of the Influence of Information Technology and Characteristics Accountancy Management to BPRS Performance in Era 4.0 Saleh, Sri Madona; Yenti, Elfina
TAMWIL : Jurnal Ekonomi Islam Vol 10, No 2 (2024)
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jtm.v10i2.13422

Abstract

This research discusses the influence of information technology and management accounting characteristics on BPRS performance in the 4.0 era. The management accounting characteristics used consist of Board Scope, Timelines, Aggregation, and Integration. The aim of the research is to see the influence of information technology and management accounting characteristics on performance. The research was carried out using a quantitative approach with the research population being all BPRS in West Sumatra registered with the OJK in mid-2023 with a sample of BPRS management using a total sampling technique. The results of this research state that Information Technology has a significant influence on BPRS performance of 0.060 or 6% with a sig value of 0.046. Board scope has no influence on increasing or decreasing BPRS performance, because it has an influence of only 0.005 or 0.5% with a sig value of 0.868. Timelines have an influence on BPRS performance of 0.359 or 35.9% with a sig value of 0.001. Aggregation has no influence on increasing or decreasing BPRS performance by 0.085 or 8.5% with a sig value of 0.523. Integration has an influence on BPRS performance of 0.212 or 21.2%, with a sig value of 0.014. Simultaneously, information technology, Board Scope, Timelines, Aggregation and Integration have a significant influence on BPRS performance. The magnitude of the influence generated by the independent variables in this research is 25.5%. 
The Study of Dupont Model and Financial Performance of Sharia Banks Yoshanti, Ghita; Kurnia, Rahmat
TAMWIL : Jurnal Ekonomi Islam Vol 10, No 2 (2024)
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jtm.v10i2.13817

Abstract

The financial performance of a bank can be evaluated through financial statement analysis using balance sheet, income statement, and ratio analysis. This research focuses on the financial performance of Islamic Commercial Banks in Indonesia for the period 2018-2022, using the DuPont System method. The interest in this study is the financial performance of Islamic banks in Indonesia as seen from the development of assets and net income as a whole experienced quite good growth from 2021 to 2022, although there are several Islamic banks that are still experiencing losses. The results of the analysis show that the best performance was achieved by Bank Aceh Syariah worth 158.26%, BPD West Nusa Tenggara Syariah worth 128.39%, Bank Mega Syariah worth 86.37%, Bank BCA Syariah worth 81.92%, BTPN Syariah worth 78.26%, Jabar Banten Syariah worth 30.31%, Bank Panin Dubai Syariah worth 12.36%, BMI worth 6.46%, Bank Aladin Syariah worth -0.002%, Bank Victoria Syariah worth -1.71% and Bank KB Bukopin Syariah worth 2.25%.  Of the eleven Islamic commercial banks, there are three banks whose average industry value is <0. This research provides a comprehensive overview of the performance ranking of Islamic Commercial Banks in Indonesia, as well as providing important insights for stakeholders to improve efficiency and competitiveness in the Islamic banking sector. This analysis is expected to be a reference in assessing the stability and financial growth potential of Islamic banks in the future.

Page 8 of 8 | Total Record : 73

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