The Effect of Knowledge, Behavior, Religiousness on the Performance of Baitul Maal wa Tamwil
DOI:
https://doi.org/10.37385/ijedr.v5i3.5753Keywords:
Knowledge, Behavior, Religiosity, Implementation Sharia Accounting, Performance BMTAbstract
This research aims to investigate the influence of knowledge, behavior, and religiosity on the implementation of Sharia accounting and the performance of Islamic Cooperatives (BMT) in Purwakarta and Karawang Districts. The study involved 144 board members from 26 BMTs located in the two districts. The research method used was quantitative analysis with Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis. The results of the study showed significant and consistent findings with the research hypotheses. Firstly, knowledge has a significant impact on the performance of BMTs. This means that the higher the level of knowledge of BMT board members about Sharia accounting, the better the performance of the BMT. Secondly, behavior also has a significant influence on the performance of BMTs. This indicates that the more positive the behavior of board members in implementing Sharia accounting, the higher the performance of the BMT. Thirdly, religiosity also has a significant impact on the performance of BMTs. The study shows that the higher the level of religiosity of BMT board members, the better the performance of the BMT. The results of this research have impact on BMTs in improving their performance. BMT board members need to enhance their knowledge of Sharia accounting through appropriate training and education. Additionally, BMTs should promote positive behavior and prioritize religious values in the implementation of Sharia accounting. A better understanding of these factors is expected to enhance the performance of BMTs and serve as a guide for the development of BMTs in the future.
References
Al-Refaie, A., & Al-Tahat, M. D. (2014). Effects of knowledge management and organizational learning on firm performance. Journal of Nature Science and Sustainable Technology, 8(3), 369.
Arifin, A., Purwanti, L., & Prihatiningtias, Y. W. (2018). Menyingkap Rahasia di Balik Runtuhnya Lembaga Keuangan Mikro ‘Bertopeng’ Syariah. Jurnal Manajemen Dan Kewirausahaan, 6(2), 136–155. https://doi.org/10.26905/jmdk.v6i2.2240
Ariska, D. (2020). Pengaruh Religiusitas Dan Pengetahuan Akuntansi Syari’Ah Terhadap Minat Mahasiswa Akuntansi Berkarir Di Lembagakeuangan Syari’Ah: Studi Pada Mahasiswa Akuntansi Konsentrasi Syari’Ah. Jurnal Akuntansi STIE Muhammadiyah Palopo, 5(2), 15–28. https://doi.org/10.35906/ja001.v5i2.534
Fadil, M. (2023). Tabungan Tak Bisa Cair, Nasabah BMT di Rembang Ramai-ramai Ngadu ke Polisi.
Fajar Perdana Kurniawan. (2018). ANALISIS DAMPAK MODAL TERHADAP USAHA MIKRO KECIL MENEGAH (UMKM) SEKTOR INDUSTRI PENGOLAHAN (Studi pada UMKM di Kabupaten Sidoarjo). Feb Ub, 1–104.
Galib, M., & Hidayat, M. (2018). Analysis of Company Performance Using the Balanced Scorecard Approach in Bosowa Propertindo. Seiko Journal of Management Business, 2(1), 92–112.
Hendra Permana, S., & Aulia Adhiem. (2019). Development Strategy for Baitul Mal Wattamwil (Bmt) Asan Alternative Financial Institution To Support Micro, Small, and Medium Enterprises. Strategi Pengembangan BaituMal Wattamwil, 24(2), 103–112.
Huda, N., Rini, N., Anggraini, D., Putra, P., & Mardoni, Y. (2014). Pengaruh Sikap, Norma Subjektif Dan Kendali Prilaku Terhadap Intensi Memilih Baitul Maal Wat Tamwil (BMT). Jurnal Manajemen, 1(2), 60–74.
Limanseto, H. (2022). Permintaan Domestik yang Solid dan Geliat Sektor Riil Jadi Penopang Berlanjutnya Akselerasi Pemulihan Ekonomi Nasional.
Maulana Syarif Afwa, & Sulistyowati. (2023). PERKEMBANGAN LEMBAGA KEUANGAN MIKRO SYARIAH DI TENGAH PERSAINGAN LEMBAGA KEUANGAN SYARIAH BANK DAN NON BANK (Studi kasus (KSPPS) BMT Assyafi’iyah Berkah Nasional Cabang kota Metro ). Jurnal Ekonomi Bisnis Dan Akuntansi, 3(2), 53–66. https://doi.org/10.55606/jebaku.v3i2.1729
Maulana Yusuf, Lidya Anggraeni, & Rika, R. A. (2022). Pengaruh Religiusitas Dan Pengetahuan Akuntansi Syariah Terhadap Minat Mahasiswa Akuntansi Syariah Bekarir Dilembaga Keuangan Syariah. Jurnal Ilmiah Manajemen, Ekonomi Dan Akuntansi, 2(2), 57–63. https://doi.org/10.55606/jurimea.v2i2.153
Mutthaqin, S., Adha, R., & Nurlaila. (2019). Dampak Penerapan Akuntansi Syariah Terhadap Nilai Perusahaan Dengan Perkembangan Akuntansi Syariah Saat Ini. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 8(2), 1177–1217.
Nirmala Jayanti, Tirta Adhiguna, R., & Nearti, Y. (2022). Analisis Kinerja Koperasi Syariah Bmt Trans Mekar Sari Mandiri Di Wilayah Pertanian Kecamatan Tanjung Lago Pada Masa Pendemi Covid-19. Jurnal Prodi Agribisnis, 3(1), 9–18. https://doi.org/10.56869/kaliagri.v3i1.335
Nurfuadi, W., K., K., & Harahap, M. I. (2023). Pengaruh Pengetahuan Perbankan Syariah dan Religiusitas terhadap Minat Mahasiswa Perbankan Syariah untuk Memilih Bekerja di Perbankan Syariah: El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 5(3), 766–778. https://doi.org/10.47467/elmal.v5i3.3627
Prakoso, T. . (2022). Tuntut Pencairan Dana Tabungan, Puluhan Nasabah Datangi BMT Tetulung.
Putra, P. (2015). Kinerja baitul maal wa at-tamwil (bmt) maslahah lil ummah-pondok pesantren sidogiri menggunkan balance scorecard modifikasian. Jrak, 6(2), 45–64.
Rustam, O. (2022). Pengaruh Pengetahuan Akuntansi Syariah, Religiusitas, Norma Subjektif Dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Akuntansi Dalam Memilih Konsentrasi Akuntansi Syariah Di Fakultas Ekonomi Dan Ilmu Sosial Uin Suska Riau.
Sah, M. R. K., Firdaus, A., & Yasid, M. (2021). Kinerja Baitul Maal Wa At-Tamwil Umat Mandiri-Pesantren Hidayatullah Balikpapan Menggunakan Maslahah Performa. Al-Tijary, 7(1), 1–18. https://doi.org/10.21093/at.v7i1.3189
Shaharani, M. (2023). Pertumbuhan Ekonomi Indonesia Dalam 10 Tahun Terakhir.
Suaidi. (2019). Penyelesaian Pailit di BMT Yogyakarta?: Studi Kasus Di Bmt Sabilul Muhtadin Dan Bmt Al- Muthi ’ in Banguntapan Bantul , Yogyakarta. Jurnal Kajian Ekonomi Dan Pembangunan, 3(1), 98–120.
Suherman, U. D., & Suyandi, D. (2023). BMT Development Strategies In The Era Of Covid-19 Pandemic With A SWOT Analysis Approach. JPS (Jurnal Perbankan Syariah), 4(1), 63–78. https://doi.org/10.46367/jps.v4i1.1037
Sundari, A’yuni, D. S., Muawanah, & Rofikoh, A. N. (2020). Pengaruh Kualitas Pelayanan Terhadap Tingkat Kepuasan Nasabah BMT Global Madani Indonesia. SAUJANA: Jurnal Perbankan Syariah Dan Ekonomi Syariah, 2(2), 41–52.
Syarif, D., Hayati, D. R., Mursal, Mahabbati, S., & Fauzi, M. (2022). Analysis of Strategy for Development of BMT Agam Madani in Banuhampu , Agam Regency. (July), 118–128.
Tanjung, M., & Novizas, A. (2021). Eksistensi Baitul Mal Wa Tamwil (Bmt) Dalam Perekonomian Islam. Jurnal Magister Ilmu Hukum, 3(1), 27. https://doi.org/10.36722/jmih.v3i1.749
Trihudiyatmanto, M., & Putranto, A. (2019). Peran Religiusitas Pada Implementasi Sistem Akuntansi Syariah Dalam Perkembangan Lembaga Keuangan. Journal of Economic, Management, Accounting and Technology, 2(2), 176–182. https://doi.org/10.32500/jematech.v2i2.755