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University of Muhammadiyah Banjarmasin Main Campus (St. Gubernur Syarkawi, Lingkar Utara, Handil Bakti, Kab. Barito Kuala, South Kalimantan, Indonesia)
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Tawazuna
Published by Universitas Muhammadiyah Banjarmasin
ISSN : -     EISSN : 2809588X     DOI : https://doi.org/10.35747/twz.v3i2.1005
Core Subject : Economy,
Economics, Econometrics & Finance
Focus: Tawazuna Journal focuses on publishing research and reflections in the field of Islamic banking, with an emphasis on the integration of Sharia principles in financial systems, banking practices, and economic development. Scope: The journal covers topics including: Islamic banking principles, practices, and innovations. Sharia compliance, governance, and regulations in Islamic finance. Risk management in Islamic banking. Islamic capital markets and investment. Economic development and financial inclusion through Islamic banking. Ethical and social responsibility in Islamic financial institutions. Case studies and practical applications of Islamic banking. Islamic Capital Market (Islamic Bond/SUKUK & Islamic Stock Islamic Financial Accounting. The journal invites contributions from researchers, academics, and practitioners in the field of Islamic banking.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 35 Documents
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Implementation Sharia Ethics For Sharia Compliance Audit on Audit Process: Implementation Sharia Ethics For Sharia Compliance Audit on Audit Process hasanah, ikhwah; ulfa wibowo, fitria
Tawazuna Vol. 1 No. 2 (2022)
Publisher : UMBanjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35747/twz.v1i2.348

Abstract

The purpose of the company audit is to examine the accountability of financial statements based on generally accepted accounting standards. The use of audit to find out transparently and accountably a financial report. The audit is carried out by the company by involving the company's internal auditors and external auditors, this is done to avoid the auditor's bias and intervention from one of the parties. Examination of financial statements by a competent external auditor in accordance with the needs of the entity, this is inseparable from the desire of the company's management to provide information to other parties that can be used in decision making. When conducting an audit, an auditor must work professionally by adhering to the accountant's code of ethics and/or the Islamic/sharia accountant code of ethics. Audit of financial statements as a form of company compliance with the rules set by the government where the audit compliance depends on the company, whether the company uses conventional principles or based on Islamic sharia. This research uses library research where this literature study is a form of qualitative research with the object of study is library data. Library data contains thoughts and ideas that are supported by reading sources. In this case, the reading sources used are related to the topic of literature, namely audits, code of ethics for accountants/auditors, and compliance audits
Implementation Of The National Cash Wakaf Movement (GNWU) Investment Solutions For Sharia Financial Products: Implementation Of The National Cash Wakaf Movement (GNWU) Investment Solutions For Sharia Financial Products abdul royzak, abdul royzak
Tawazuna Vol. 2 No. 1 (2022)
Publisher : UMBanjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35747/twz.v2i1.502

Abstract

Waqf can be useful for dealing with debris in this country because in various countries where the majority of its citizens are Muslims it has been proven that waqf can successfully complete the ruins because waqf has functions for various things including sources of financing for various social services, financing for houses illness, funding for education and others. The role of waqf is very important for this country apart from in the economic world, waqf also plays a very important role in the world of education in this country. The government places great emphasis on expanding or widening capital, strengthening skills, changing cultures in terms of reducing or minimizing social weaknesses and poverty. Therefore waqf money has links with Islamic financial institutions. Waqf is utilized especially specifically for parties in lower middle positions so that these parties can also experience various facilities and provide services that are much better or even comparable to those in the upper middle position
Stretching the Metaverse Service For The Banking Industry In South Kalimantan: Stretching the Metaverse Service For The Banking Industry In South Kalimantan sandi alfianur, sandi alfianur; astina bianka, astina bianka
Tawazuna Vol. 2 No. 1 (2022)
Publisher : UMBanjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35747/twz.v2i1.504

Abstract

Metaverse is a computer-based technology that aims to make concepts or ideas like the real world, metaverse itself is expected to be used to carry out various kinds of transactions and interactions between humans and computers. metaverse itself is a three-dimensional virtual space that is currently making a lot of people curious both from its very rapid development and its implementation which has started to be widely used. This study aims to determine the existing metaverse industry in South Kalimantan, and this study uses a qualitative narrative method. Currently there are no Islamic banks that use the metaverse and not all conventional banks use this metaverse. Currently, the banking world itself is in the development stage to enter the metaverse because it will make banking transactions easier.
Implementation of Digital-based Financial Inclusion for Millennials within the Society 5.0 Era: Implementation of Digital-based Financial Inclusion for Millenials Within the Society 5.0 Era Faujiah, Nurul; Damayanty , Alfina
Tawazuna Vol. 2 No. 1 (2022)
Publisher : UMBanjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35747/twz.v2i1.507

Abstract

The ever-evolving era, followed by increasingly sophisticated technological advances, encourages people to innovate and continue to develop existing products. This article describes the use of digital-based financial inclusion for millennials in the era of "society 5.0." The author uses the library research method. After reviewing references from various sources, it was concluded that financial inclusion is a process in which economic actors, both individually and as a company, guarantee ease of access, availability, and the formal use of finance. The millennial generation dominates the number of internet users in Indonesia. One form of implementing digital-based financial inclusion used by millennials and often found in the era of "society 5.0" is digital payment technology launched by banks in the form of mobile banking
Observation of PSAK 108 concerning to accounting of Sharia Insurance Transactions in Islamic Knowledge According to Yusuf Qardhawi: Observation of PSAK 108 concerning to accounting of Sharia Insurance Transactions in Islamic Knowledge According to Yusuf Qardhawi Anggi, Anggita Muslihani; Andira, Ayu
Tawazuna Vol. 2 No. 1 (2022)
Publisher : UMBanjarmasin

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

Abstract

Life insurance is one of the institutes that plays an important role in Indonesia, because life insurance contains activities that play a role in getting protection from the risks of financial life which cannot be known as a result of someone's death. At present the development of the insurance business is getting better, so that most industries have also emerged. One of them is sharia-based life insurance. Due to the existence of sharia life insurance, the Indonesian accounting association issued PSAK No. 108 which contains the accounting of sharia insurance transactions for an accounting policy that is managed and the provision of insurance services. The preparation and presentation of the life insurance financial statements is in line with the growth of existing Islamic law, showing that the influence of local socio-cultural customs on the formation of Islamic law is very strong, which can be seen in the results of the ijtihad of the priests of the schools of thought. In Yusuf Qardhwani's fatwa regarding insurance which clearly forbids however, the idea of ​​insurance was not rejected by him on condition that the adjustment of the concept must be a sharia concept and Yusuf Qardhawani discussed insurance in his book al-halal waal-haram wial-Islam written by him in the 60's. Because the book presents a study of religious law that underlies and is needed by Muslims  
Green Economic Potential Through the Halal Tourism Strategy in The City of a Thousand River: Green Economic Potential Through the Halal Tourism Strategy in The City of a Thousand River Putra, Ananda Aulia; misrah, Misrah
Tawazuna Vol. 2 No. 1 (2022)
Publisher : UMBanjarmasin

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

Abstract

The green economy is an environmentally friendly space concept with the development of innovation and creativity which is utilized and managed so that the earth and its contents achieve prosperity and prosperity for mankind for future generations. Activities in the economic sector should make use of the green economy for friendly energy sources. environment, which can prevent damage to ecosystems, and reduce carbon emissions. The implementation of a green economy can support a balance in each region that is able to increase natural resources, human resources, and the level of quality of life from finances in the area. Support for a green economy that can be implemented the local government has a vision and mission in equality that makes the dam prosperous, sustains a healthy environment and business opportunities that can open up many jobs for the wider community. Development of a green economy that can increase awareness to every individual to b Together with the urgency in the use and practice that continues to pay attention to aspects of the environment that are experiencing a decline in function, so is the importance of a green economy that is able to foster growth in the economic sector which is a pillar of the sustainability of each region and region in all countries both in the social sector which is able to increase intensity in sustainable natural resources and to protect the sustainability of human life and the environment in the future
Trading Saham Based on Fatwa DSN-MUI No.135/DSN-MUI/V/2020 for Trader: Trading Saham Berdasarkan Fatwa DSN-MUI No.135/DSN-MUI/V/2020 Ummi Kalsum, Ummi; Anggriani, Freti
Tawazuna Vol. 2 No. 1 (2022)
Publisher : UMBanjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35747/twz.v2i1.513

Abstract

This article aims to provide a deeper knowledge of the laws of stock trading that are found not only in traditional activities but also in Shariah activities. The method used for the discussion is a Library Research method that collects data from multiple written sources, such as books and other articles related to discussions related to stock trading. In Indonesia itself this is a new phenomenon on the rise and many people are seeing this trend so they can benefit from it in the short term. It is a transaction that buys and sells securities, and is different from stock investment that a long-term transaction (savings). Equity trading activities in accordance with DSN-MUI Fatwa No. 135/DSN-MUI/V/2020 on equities, It explains to traders the importance of stocks, laws, issuances and where stocks are traded.
Financial Markets And Regulation Of Cashless Implementation Ayustri Alni, Verina
Tawazuna Vol. 2 No. 2 (2023)
Publisher : UMBanjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35747/twz.v2i2.665

Abstract

Digital payment is one of the electronic transactions issued by the government to facilitate public payments during transactions and minimize the circulation of counterfeit money, money theft or robbery. The use of a cashless system is very beneficial for the monetary sector in Indonesia. When the use of cashless transactions increases, it will reduce transaction costs and money exchange will be easier and faster to do, which will have a good impact on Indonesia's output and economic growth. Therefore, if the community is more supportive of the use of a cashless system issued by the government, queuing activities when taking money will be resolved easily and make it easier for us to transact in large quantities.
Green Banking And Green Economy Sustainability Wibowo, Fatria Ulfa
Tawazuna Vol. 2 No. 2 (2023)
Publisher : UMBanjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35747/twz.v2i2.666

Abstract

Currently, the environmental dilemma is an issue that continues to be discussed in various countries. Climate change, natural disasters, and global warming are claimed to be the result of people's lack of awareness of the environment. The emergence of various environmental problems is a special concern for various parties, including economic activity actors, thus giving rise to the Green Economy plan. The method in this article is library research using several books, journals, and reports as authorship references. The green economy aims to accelerate innovation and investment in sustainable development. Some parts of the green economy are an overall part of sustainable development. Banking globally is also implementing green banking practices, which are increasingly evolving as a banking approach to addressing environmental issues. Banks play a role in providing funding for projects and investments that have the potential to cause environmental damage. Conclusion in this article Green economy is economic development that prioritizes safety and environmental sustainability, provides benefits in the short and long term (sustainable), and reduces inequality for current and future generations and aims to accelerate innovation and investment in sustainable development. Similarly, in the banking sector, banks are responsible for supporting infrastructure development and investment that can damage the environment.
4The Inffluence of Financial Technology of MSME Financing Muhammad, Raudatul Hasanah
Tawazuna Vol. 2 No. 2 (2023)
Publisher : UMBanjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35747/twz.v2i2.668

Abstract

FinTech is type of technology based financial service that enables financial transactions without an account. With the ongoing advancement in technology, there will no doubt be a lot of changes. As a result, technology will be increasingly used to assist community activities, one of which is the economy. Fintech itself offers a number of services, including financing, investment, and payments. One of the services that can be used is P2P landing, where this site will connect those who have money and those who need money. This can help MSME finance in developing their companies by registering fintech with BANK Indonesia. The existence of fintech is expected to have a positive impact on MSME funding.

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