cover
Contact Name
-
Contact Email
p3h@unupasuruan.ac.id
Phone
+6282245549135
Journal Mail Official
p3h@unupasuruan.ac.id
Editorial Address
Jl. Warungdowo, Pohjentrek, Komplek PCNU, Pasuruan
Location
Kab. pasuruan,
Jawa timur
INDONESIA
Tasharruf : Journal of Islamic Economics and Business
ISSN : 29621836     EISSN : 29628407     DOI : https://doi.org/10.55757/tasharruf
Core Subject : Economy,
Tasharruf : Jurnal Ekonomi dan Bisnis Islam , (P-ISSN : 2962-1836 , E-ISSN : 2962-8407 ) diterbitkan dua kali setahun (Mei dan November) oleh Program Studi Perbankan Syariah Sekolah Tinggi Agama Islam Salahuddin Pasuruan. Jurnal ini berfungsi sebagai media untuk mengeksplorasi pemikiran kritis tentang isu-isu Ekonomi dan Bisnis Islam. Terbuka untuk semua akademisi, praktisi, intelektual, dan mahasiswa dengan spesifikasi studi Ekonomi Islam. ide-ide yang meliputi artikel penelitian, ide konseptual, tinjauan literatur, dan pengalaman praktis. Ruang lingkup Tasharruf : Jurnal Ekonomi dan Bisnis Islam terbatas pada ekonomi Islam, perbankan dan keuangan Islam, manajemen ekonomi Islam, hukum ekonomi Islam, manajemen Zakat , Infaq , Shodaqoh, dan Wakaf, kewirausahaan dan bisnis Islam, pemikiran ekonomi Islam, asuransi Islam, akuntansi Islam.
Articles 62 Documents
Pengaruh Kapabilitas Manajemen Keuangan dan Keterampilan Teknis Operasional terhadap Kualitas Informasi Akuntansi pada Startup UMKM Kreatif di Jawa Timur Sulistyowati; Achmad Yasin; Puspita
Tasharruf : Journal of Islamic Economics and Business Vol. 7 No. 1 (2026): Tasharruf : Journal of Islamic Economics and Business (Mei)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/tasharruf.v7i1.1308

Abstract

This study aims to analyze the influence of financial management capabilities (X1) and operational technical skills (X2) on the quality of accounting information (Y) in creative MSME startups in East Java. The research method uses a quantitative approach with a questionnaire instrument distributed via Google Form to 52 respondents. Data analysis techniques include validity tests, reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), and multiple linear regression analysis. The results of the validity test show that all items are valid with r-calculated > r-table (0.279), and the reliability test shows that all three variables are reliable with Cronbach's Alpha > 0.6. The classical assumption test is met: the residuals are normally distributed, there is no multicollinearity (VIF < 10), and there is no heteroscedasticity. The results of the regression analysis show the equation Y = -2.584 + 0.425X1 + 0.569X2. Partially, X1 has a positive and significant effect (t = 4.514; sig. = 0.000) and X2 has a positive and significant effect (t = 5.034; sig. = 0.000) on the quality of accounting information. Simultaneously, X1 and X2 have a significant effect on Y with a value of F = 20.345 and sig. = 0.000. The coefficient of determination (R²) of 0.4537 indicates that 45.37% of the variation in the quality of accounting information is explained by the two independent variable
Organizational Culture Adaptation in Banking Workplaces in the FinTech Era: A Systematic Review of Transformation Strategies Mitra Sami Gultom; Meri Yuliani; Zefri Maulana
Tasharruf : Journal of Islamic Economics and Business Vol. 7 No. 1 (2026): Tasharruf : Journal of Islamic Economics and Business (Mei)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/tasharruf.v7i1.1309

Abstract

The disruption brought by financial technology (FinTech) companies has placed immense pressure on the banking industry to transform its organizational culture in order to remain relevant and competitive. This study aims to identify effective cultural adaptation strategies in the face of a rapidly evolving digital financial ecosystem. Metods a systematic Literature Review (SLR) was conducted by analyzing peer-reviewed journals, banking institution reports, and management literature published within the last ten years. Data were analyzed qualitatively using a triangulation technique across diverse sources. Result eight key dimensions of cultural transformation were identified, encompassing structural shifts toward agile work models, data-driven decision-making, transparent communication, tolerance for innovative failure, user-centric service orientation, supportive leadership, open work environments, and innovation-based reward systems. Conclusion organizational culture transformation is a fundamental prerequisite for successful banking digitalization. Banks that can align local values with modern work practices and build collaborative ecosystems including partnerships with FinTech companies will sustain a lasting competitive advantage in the digital financial era