Manajemen Keuangan Syariah
type: channel
description: Jurnal Makesya is a journal published by the Program Studi Manajemen Keuangan Syariah UIN Sulthan Thaha Saifuddin Jambi. published 2 times a year in June and December. Subject areas include, but are not limited to the following fields: Management of Islamic Business, Entrepreneurship, and Tourism Banking Corporate Social Responsibility Financial management Business management Business security and privacy issues E-Business and International business issues Consumer behavior and Customer relationship management Marketing management and strategies Relationship management Management and retail marketing Islamic Risk Management and Sharia Insurance INDEXING
publisher: Program Studi Manajemen Keuangan Syariah
language: en
publication name: Manajemen Keuangan Syariah
issn: 2963-3060
items: Transformasi Digital dan Akses Keuangan: Analisis Fintech dan Inklusi Keuangan Terhadap Perkembangan UMKM
items: Pengaruh Sistem Informasi Akuntasi, Financial Technology dan Literasi Keuangan Terhadap Kinerja Keuangan UMKM
items: Analisis Kualitas Sumber Daya Manusia, Akses Permodalan Terhadap Kinerja Keuangan UMKM Kuliner Di Kota Bengkulu
items: Pengaruh Harga dan Citra Merek Terhadap Keputusan PembelianKonsumen Mie Gacoan Kota Baru Jambi
items: Analisis Manajemen Pengelolaan Dana Zakat dan Potensi Zakat di BAZNAS Kabupaten Sarolangun
items: Strategi Pemasaran Syariah dalam Meningkatkan Penjualan Produk Hijab di Toko Vivi Jilbab Jambi
items: Analisis Penerapan Akuntansi Lingkungan (Green Accounting) Pada Pengelolaan Limbah Di RSUD Raden Mattaher
items: Pengaruh Harga, Kualitas Produk, Lifestyle, dan Islamic Branding Terhadap Keputusan Pembelian Produk Rabbani (Studi pada Konsumen Toko Purnama Moslem Store Muara Sabak Barat)
items: Gen-Z dan Minat Beli Kosmetik di e-Commerce
items: Implementasi Laporan Keuangan Syariah pada UMKM Kota Jambi: Analisis Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, dan Skala Usaha
items: Pengaruh Teknologi Hijau dan Green Intellectual Capital Terhadap Keunggulan Kompetitif pada Perusahaan Pertambangan Batubara
items: Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Perusahaan Semen Baturaja Yang Terdaftar Di IDX-MES BUMN Periode 2016-2024
items: Pengaruh ICG, Profitability, dan CSR Terhadap Islamic Sustainability Report Discloure pada Jakarta Islamic Index
items: Pengaruh Pertumbuhan Laba dan Kepemilikan Manajerial Terhadap Nilai Perusahaan pada Sektor Pertambangan
items: The Influence of Islamic Organization Culture, Interpersonal Communication, Rewards, and Punishments on Employee Performance
items: Faktor-Faktor Yang Mempengaruhi Minat Investasi Investor Muda Di Pasar Modal Syariah
items: Pengaruh Literasi Keuangan Syariah, Sosialisasi, Dan Jenis Kelamin Terhadap Keputusan Menggunakan Produk Perbankan Syariah Pada Generasi Z Di Jambi
items: Analisis Kinerja Keuangan Pada Kantor Desa Karya Maju Kabupaten Tanjung Jabung Barat
items: Analisis Manajemen Risiko Dalam Meningkatkan Pendapatan Usaha Pada Umkm Kerupuk Amplang Kecamatan Reteh Riau
items: Transparansi Dan Akuntabilitas Dalam Pelaporan Keuangan Syariah; Studi Pada Lembaga Keuangan Islam Di Indonesia
items: PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PROFITABILITAS (Pada perusahaan Syariah Sektor Manufaktur Yang terdafar di Indeks Saham Syariah Indonesia)
items: PENGARUH MODAL KERJA TERHADAP PENDAPATAN UMKM KEBAB DAN BURGER FETIH TURKI JAMBI
items: PERANAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) TERHADAP PENINGKATAN KESEJAHTERAAN PELAKU UMKM DI DESA TALANG DUKU KECAMATAN TAMAN RAJO KABUPATEN MUARO JAMBI
items: PENGARUH DANA PIHAK KETIGA, TOTAL ASET DAN PEMBIAYAAN BAGI HASIL TERHADAP ROA UNIT USAHA SYARIAH BANK 9 JAMBI
items: PENGARUH LITERASI KEUANGAN, SIKAP KEUANGAN DAN KEPRIBADIAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN PADA MAHASISWA DI KOTA JAMBI
items: MANAJEMAN PENGELOLAAN BANK WAKAF MIKRO DALAM PEMBERDAYAAN EKONOMI UMAT (STUDI BANK WAKAF MIKRO PONDOK PESANTREN AS'AD KOTA JAMBI)
items: PENGARUH RETURN ON ASSET DAN DIVIDEND PAYOUT RATIO TERHADAP NILAI PERUSAHAAN
items: PENGARUH KEPUASAN DAN KEPERCAYAAN GREEN PRODUCT TERHADAP KEPUTUSAN PEMBELIAN PERTAMAX (RON 92) DI PERTASHOP OLAK KEMANG
items: IMPLEMENTASI MANAJEMEN KEUANGAN SYARIAH PADA UMKM UDANG KETAK DI KECAMATAN NIPAH PANJANG
items: PENGARUH ANGGARAN BIAYA OPERASIONAL DAN ANGGARAN PENDAPATAN TERHADAP KINERJA KEUANGAN PADA PT. SINAR MAS SMART TBK

Transformasi Digital dan Akses Keuangan: Analisis Fintech dan Inklusi Keuangan Terhadap Perkembangan UMKM
type: item
description: Financial technology (fintech) represents technological innovations in financial services that facilitate transactions such as payments, investments, and online loans. In parallel, financial inclusion emphasizes the importance of safe, affordable, and beneficial access to formal financial services for both individuals and business actors. The development of Micro, Small, and Medium Enterprises (MSMEs) including those in Bungo Regency, Jambi Province, is driven by the contribution of these two crucial aspects, as reflected in the fluctuation of MSME numbers during the 2019 – 2023 period, with the highest achievement recorded in 2022. Despite their importance, previous studies have shown mixed results regarding the impact of fintech and financial inclusion on MSMEs, indicating the need for further empirical evidence. This study aims to analyze the influence of fintech and financial inclusion on MSME development in Bungo Regency. Using a quantitative descriptive approach, data were obtained from 90 MSME actors selected through purposive sampling and collected via an online questionnaire. The findings reveal that fintech has a positive and significant effect on MSME development (p = 0.002 < 0.05), while financial inclusion also exerts a positive and significant effect (p = 0.006 < 0.05). Silmutaneously, both variables significantly affect MSMEs (F-test, p = 0.000 < 0.05). There results underscore fintech and financial inclusion as strategic drivers for enhancing competitiveness and fostering MSME growth in the region.
subject: Articles
  topic: section
subject: Fintech
  topic: keywords
subject: Financial Inclusion
  topic: keywords
subject: MSMEs
  topic: keywords
subject: Jambi Province
  topic: keywords
subject: Bungo Regency
  topic: keywords
creator: Raudhah Furnawati
creator: Rofiqoh Ferawati
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-09-30
publication date: 2025-09-30
starting page: 303
ending page: 313
doi: 10.30631/pq3nhb52

Pengaruh Sistem Informasi Akuntasi, Financial Technology dan Literasi Keuangan Terhadap Kinerja Keuangan UMKM
type: item
description: The main problem currently faced by MSMEs is weak financial performance. Financial performance is an important aspect in assessing the success of a business. This study aims to determine 1) The effect of accounting information systems on the financial performance of MSMEs. 2) The effect of financial technology on the financial performance of MSMEs. 3) The effect of financial literacy on the financial performance of MSMEs. 4) The effect of accounting information systems, financial technology and financial literacy together on the financial performance of MSMEs. This study was conducted on MSMEs registered with the Cooperatives and SMEs Office of Lampung Province. The sample used was 50 samples determined by non-probability sampling technique with purposive sampling. This study uses a quantitative approach with primary data collected through questionnaires. The analysis technique used in this study uses multiple linear regression analysis with the help of the SPSS version 26 program.The results of the study show that: 1) Accounting information systems have a positive and significant effect on the financial performance of MSMEs. 2) Financial technology has a positive and significant effect on the financial performance of MSMEs. 3) Financial literacy has a positive and significant impact on the financial performance of MSMEs. 4) Accounting information systems, financial technology, and financial literacy collectively have a positive and significant impact on the financial performance of MSMEs. These findings emphasize the importance of Accounting Information Systems, Financial Technology, and Financial Literacy in improving MSME financial performance.
subject: Articles
  topic: section
creator: Rita Kirani
creator: Prima Rini Metri Oktavianti
creator: Astrid Aprica Isabella
creator: Renandi Ekatama Surya
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-09-30
publication date: 2025-09-30
starting page: 274
ending page: 288
doi: 10.30631/js9h6e71

Analisis Kualitas Sumber Daya Manusia, Akses Permodalan Terhadap Kinerja Keuangan UMKM Kuliner Di Kota Bengkulu
type: item
description: The purpose of this study is to examine human resource quality and access capital on financial performance of UMKM kuliner at Bengkulu City. The research method used is a correlational approach, which is a type of quantitative descriptive research. The sample in the study UMKM kuliner at namely Singaran Pati sub-district and Gading Cempaka sub-district in Bengkulu City, with a total of 120 respondents. The sampling technique used the accidental sampling method and analysis methode used clasical consist (normality test, multicollinearity test, heteroscedasticity test) and model feasibility (Ttes, Ftes and coefficient of determination test). T-test produced Quality of human resources with a t-value of 1.674 with a significance value of 0.006 < 0.05 which means there is a significant influence of human resource quality on the financial performance of UMKM Kuliner at Bengkulu City with a coefficient value of 0.218, this also shows that the quality of human resources on the financial performance of UMKM kuliner in Bengkulu City has a low and positive influence. Access to capital on the financial performance of UMKM kuliner in Bengkulu City with a t-value of 2.546 and a significance value of 0.002 <0.05, a regression coefficient value of 0.249 is obtained. F-test result F-value of 1461.331 with the test produced a p-value of 0.003 <0.05, indicating statistical significance, this proves that simultaneously there is an influence of the variables of human resource quality, access to capital on the financial performance of UMKM kuliner at Bengkulu City.
subject: Articles
  topic: section
creator: Kiemas kurniawan
creator: Yanto Effendi
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-09-30
publication date: 2025-09-30
starting page: 289
ending page: 302
doi: 10.30631/f7f75r59

Pengaruh Harga dan Citra Merek Terhadap Keputusan PembelianKonsumen Mie Gacoan Kota Baru Jambi
type: item
description: The food industry continues to grow, especially fast food restaurants that use noodles as the main ingredient, one of which is the quite popular Mie Gacoan. This study aims to determine how much influence price and brand image have on consumer decisions to purchase Mie Gacoan at the Kota Baru Jambi branch. The method used is a quantitative approach with a questionnaire technique, namely by distributing 100 questionnaires to Mie Gacoan consumers. The data obtained were then analyzed using SPSS version 26.0 with multiple linear regression methods. The results of the study showed that the partial T test showed that price had a negative and significant effect on purchasing decisions, with a Tcount value (-5.680) < Ttable (1.988) and a significant value of 0.000 < 0.05, and partial image also had a significant effect on purchasing decisions with a Tcount value (7.273) > Ttable (1.988) and a significant value of 0.000 < 0.05. Based on the F test (simultaneous), price and image have a significant effect on purchasing decisions with a calculated F value (47.414) > F table (3.09) and a significance value of 0.000 < 0.05. It can be concluded that price and brand image partially or jointly influence consumer purchasing decisions. Based on the Adjusted R Square (R2) value, it can be seen that price and brand image have a 48.4% effect on purchasing decisions, while the remaining 51.6% is influenced by other factors not examined in this study.
subject: Articles
  topic: section
creator: Adinda Riani Putri
creator: Putri Apria Ningsih
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-09-30
publication date: 2025-09-30
starting page: 258
ending page: 273
doi: 10.30631/1bffz063

Analisis Manajemen Pengelolaan Dana Zakat dan Potensi Zakat di BAZNAS Kabupaten Sarolangun
type: item
description: Sarolangun Regency has had a regional regulation concerning zakat management since 2012. Although the official Regional Regulation (Perda) on BAZNAS was only launched that year, the institution—previously known as Bazda—had long been operating under the provisions of a RegentRegulation (Perbup). BAZNAS Chairman Ahmad Zaidan stated that the zakat potential in Sarolangun Regency reaches approximately IDR 161 billion per year. However, by 2022, the actual collection had only reached around IDR 5 billion, or 0.03 percent of the potential. This study aims to evaluate how zakat is managed from both administrative and operational perspectives, and whether BAZNAS Sarolangun functions effectively. The fundraising component still faces significant challenges.Enhancing collection efforts is crucial to fully harness the existing zakat potential and achieve the targets set by the institution. Using a qualitative methodology framed within a descriptive design, this research encourages an in-depth investigation of the selected context. Field-based data collection was conducted through several instruments, including direct observation, structured interviews, and a review of relevant documentation.
subject: Articles
  topic: section
subject: Economic sharia, management, zakat fund
  topic: keywords
creator: Sindy Febriyanti
creator: Rafidah Rafidah
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-09-30
publication date: 2025-09-30
starting page: 228
ending page: 242
doi: 10.30631/n12af261

Strategi Pemasaran Syariah dalam Meningkatkan Penjualan Produk Hijab di Toko Vivi Jilbab Jambi
type: item
description: A marketing strategy is an effort to market a product, whether goods or services, using specific plans and tactics to increase sales. A sharia marketing strategy is one based on sharia principles and aimed at promoting the well-being of society. This study aims to analyze sharia marketing strategies to increase hijab sales at the Vivi Jilbab Jambi Store, examining the application of sharia principles in marketing practices and the challenges faced. The research location is at Vivi Jilbab Jambi Store, Jambi City. This study uses a qualitative method with data collection techniques through observation, interviews, and documentation. The data used are primary and secondary data. The data analysis technique uses the Miles and Huberman model through there stages: data reduction, data presentation, and conclusion drawing. Data validity is guaranteed through triangulation of sources, techniques, and time. The results indicate that Vivi Jilbab Jambi Store has fully implemented the 7P sharia marketing mix, including halal products, fair pricing, strategic location, honest promotion, friendly and trustworthy service, transactions conducted in accordance with Islamic law, and a clean and Islamic-compliant physical environment. Additionally, the shop’s trading practices reflect the traits of Prophet Muhammad (PBUH), such as shidiq (truthfulness), amanah (trustworthiness), tabligh (communicativeness), and fathanah (wisdom). Internal challenges include the rapid change of hijab trends, while external challenges involve increasingly intense market competition. This study contributes to the development of Islamic marketing knowledge and serves as a reference for similar businesses. Future research is recommended to involve broader and more varied settings.
subject: Articles
  topic: section
subject: Sharia Marketing Strategy; Marketing Mix
  topic: keywords
creator: Sonali Dwi Sari Anjani
creator: Rafidah Rafidah
creator: Puteri Anggi Lubis
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-09-30
publication date: 2025-09-30
starting page: 211
ending page: 227
doi: 10.30631/4ettdc46

Analisis Penerapan Akuntansi Lingkungan (Green Accounting) Pada Pengelolaan Limbah Di RSUD Raden Mattaher
type: item
description: This study aims to analyze the implementation of environmental accounting (green accounting) in waste management at RSUD Raden Mattaher Jambi. A qualitative descriptive method was used, with data collected through interviews, observations, and documentation. The results indicate that the hospital has initiated basic steps in applying environmental accounting, such as waste segregation, recording operational costs, and collaborating with third parties for hazardous waste (B3) management. However, environmental costs are not yet classified separately in the financial reports, and there is no integrated reporting system that reflects all categories of environmental costs as outlined by Hansen and Mowen. The main obstacles include limited technology, lack of internal regulations, and insufficient staff training. Despite these challenges, RSUD Raden Mattaher has shown initial commitment through the preparation of work and budget plans (RKA), internal reporting, and development of Standard Operating Procedures (SOP). This study concludes that the implementation of environmental accounting at RSUD Raden Mattaher Jambi still needs to be strengthened to achieve accountable, transparent, and sustainable waste management.
subject: Articles
  topic: section
subject: Environmental Accounting, Green Accounting, Waste Management, RSUD Raden Mattaher Jambi.
  topic: keywords
creator: Madya Flora
creator: Rafidah Rafidah
creator: Ferri Saputra Tanjung
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-04-30
publication date: 2025-04-30
starting page: 143
ending page: 158
doi: 10.30631/pwzepx37

Pengaruh Harga, Kualitas Produk, Lifestyle, dan Islamic Branding Terhadap Keputusan Pembelian Produk Rabbani (Studi pada Konsumen Toko Purnama Moslem Store Muara Sabak Barat)
type: item
description: This study aims to determine the effect of price, product quality, lifestyle, and Islamic branding on purchasing decisions both simultaneously and partially, and to determine the most dominant variable. The subjects of the study were all consumers of the Purnama Moslem Store who had purchased Rabbani products, totaling 96 respondents. Considering the unknown population size, a purposive sampling method was used in determining the sample in this study using the Lemeshow formula technique for sampling. Data collection was carried out through quesstionnaires and data analysis using multiple linear regression analysis. The results of this study indicate that simultaneously price, product quality, lifestyle, and Islamic branding have a significant effect on purchasing decisions. Partially, price has a positive and significant effect on purchasing decisions, product quality has a negative and significant effect on purchasing decisions, lifestyle has a positive and significant effect on purchasing decisions, and Islamic branding has a positive and significant effect on purchasing decisions. Among these variables, Islamic branding is the most dominant factor influencing purchasing decisions
subject: Articles
  topic: section
subject: Price, Product Quality, Lifestyle, Islamic branding, Purchasing Decisions.
  topic: keywords
creator: Wilis Ambar wati
creator: Rafidah Rafidah
creator: Fitri Ana Siregar
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-04-30
publication date: 2025-04-30
starting page: 114
ending page: 127
doi: 10.30631/9h1cqa83

Gen-Z dan Minat Beli Kosmetik di e-Commerce
type: item
description: The purpose of this study was to determine the effect of digital marketing, halal labeling and celebrity endorsersement on the interest in buying cosmetics in generation z in Jambi province. The method used is a quantitative method, using the SPSS application. This study used 100 samples of generation z spread across Jambi province. The findings of this study are that digital marketing has a significant effect on buying interest, amounting to 0.004 <0.05. Halal labeling does not have a significant effect on buying interest, with a significant value of 0.866> 0.05. Celebrity endorsement has a significant effect on buying interest, with a significant value of 0.000 <0.05. Digital Marketing, Halal Labeling and Celebrity Endorsersement together have a significant effect on purchasing interest, with an Adjusted R square value (coefficient of determination) of 0.453 or 45.3%. This shows that the influence of the variables digital marketing (X1), halal labeling (X2), and celebrity endorsement (X3) is 45.3% and the remaining 54.7% is influenced by other variables not included in this model. Keywords: Digital marketing, Halal, Endorsement, Celebrity, Purchasing Interest, Gen-Z
subject: Articles
  topic: section
subject: Digital Marketing, Halal Labelling, and Celebrity Endorsements.
  topic: keywords
creator: Dini Oktavia
creator: Rofiqoh Ferawati
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-04-30
publication date: 2025-04-30
starting page: 90
ending page: 100
doi: 10.30631/hfdf9d15

Implementasi Laporan Keuangan Syariah pada UMKM Kota Jambi: Analisis Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, dan Skala Usaha
type: item
description: This study aims to examine the influence of education level, accounting comprehension, and business scale on the implementation of sharia-based financial reporting among micro, small, and medium enterprises (MSMEs) in Jambi City. The research population consists of MSME actors in the culinary sector across 11 sub-districts in Jambi City in 2023, totaling 18,876 individuals registered at the Jambi City Department of Manpower, Cooperatives, and MSMEs. The sample size was determined using the Slovin formula, with random sampling applied as the sampling technique. Data were collected through questionnaires and analyzed using the Statistical Package for the Social Sciences (SPSS) version 27. The analysis results indicate that education level has a significant effect on the implementation of sharia financial reporting. Similarly, accounting understanding also significantly influences the application of sharia financial reporting practices. However, business scale does not show a significant impact. Overall, the three variables education level, accounting comprehension, and business scale collectively influence the implementation of sharia financial reporting among MSMEs in Jambi City.
subject: Articles
  topic: section
subject: Education Level, Accounting Understanding, Business Scale, Implementation of Sharia Financial Reporting.
  topic: keywords
creator: Baitul Hasanah
creator: Novy Mubyarto
creator: Nur Fitri Martaliah
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-04-30
publication date: 2025-04-30
starting page: 128
ending page: 142
doi: 10.30631/wr30y317

Pengaruh Teknologi Hijau dan Green Intellectual Capital Terhadap Keunggulan Kompetitif pada Perusahaan Pertambangan Batubara
type: item
description: The coal mining industry in Indonesia faces increasing global pressure to reduce carbon emissions and adopt sustainable practices. In this context, companies are required to optimize green innovation strategies through the adoption of green technology and Green Intellectual Capital (GIC), which includes environmental-based knowledge, organizational structures, and external relations. This study aims to examine the effect of green technology and GIC on the competitive advantage of coal mining companies in Indonesia. A quantitative approach was employed using secondary data from annual and sustainability reports of nine coal mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period, resulting in 36 observations. Multiple linear regression analysis was conducted using SPSS version 27. The findings reveal that both green technology and GIC have a significant negative effect on competitive advantage. The t-values of green technology (-2.875, p = 0.007) and GIC (-4.531, p = 0.000) exceed the critical value (2.032). The adjusted R² value of 0.134 indicates that these variables explain only 13.4% of the variation in competitive advantage, with the remaining variance influenced by external factors such as global coal prices, government regulations, and macroeconomic conditions. These results suggest that investment in green technology and GIC without strategic integration may undermine competitiveness. This study reinforces the findings of Pan et al. (2021), which argue that GIC can be counterproductive when not aligned with green innovation strategies. The contribution of this research lies in emphasizing the importance of strategic planning in integrating green technology and GIC to foster sustainable competitive advantage in the coal mining industry.
subject: Articles
  topic: section
subject: Teknologi Hijau, Green Intellectual Capital, Keunggulan Kompetitif
  topic: keywords
creator: Maisharah Maisharah
creator: Praja Hadi Saputra
creator: Mursidah Nurfadilah
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-09-30
publication date: 2025-09-30
starting page: 178
ending page: 195
doi: 10.30631/b1rq6f05

Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Perusahaan Semen Baturaja Yang Terdaftar Di IDX-MES BUMN Periode 2016-2024
type: item
description: Companies experience stronger business competition in this era of globalization. Business competition results in companies needing to innovate in managing the company's working capital. Working capital management carried out by the company can help increase company profits. Through working capital management, companies can find out the company's financial condition in order to make the right decisions. This study aims to determine whether indicators in working capital management such as cash turnover, debt turnover, accounts receivable turnover, and inventory turnover affect the profitability of baturaja cement companies listed on the IDX-MES BUMN period 2016-2024. The method used in this research is quantitative research methods. The number of samples used in the study were 34 quarters using purposive sampling technique. The results showed that there was one variable that had a significant effect on the profitability of the baturaja cement company, namely the accounts receivable turnover variable and three other variables, namely cash turnover, debt turnover, and inventory turnover, had no significant effect on the profitability of the baturaja cement company.
subject: Articles
  topic: section
subject: Cash Turnover, Debt Turnover, Accounts Receivable Turnover, Inventory Turnover, Profitability.
  topic: keywords
creator: Irmaida Irmaida
creator: Lidya Anggraeni
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-04-30
publication date: 2025-04-30
starting page: 101
ending page: 113
doi: 10.30631/axf8bn68

Pengaruh ICG, Profitability, dan CSR Terhadap Islamic Sustainability Report Discloure pada Jakarta Islamic Index
type: item
description: The Islamic Sustainability Report (ISR) is an essential instrument for evaluating transparency and accountability in Sharia-based companies, yet its application in Indonesia remains relatively limited. This study investigates the impact of Islamic Corporate Governance (ICG), profitability (ROA), and Corporate Social Responsibility (CSR) on the ISR of companies listed in the Jakarta Islamic Index (JII) during 2019–2024. A quantitative research design was employed, with purposive sampling applied to a population of 30 JII companies. From this, 10 firms were selected, producing 60 firm-year observations. The analysis utilized descriptive statistics and panel data regression with the Fixed Effect Model in EViews 12. The findings reveal that ICG exerts a positive and significant effect on ISR, with a t-value of 4.870 exceeding the critical value of 2.00247 and a significance level of 0.000, which is below 0.05. Profitability also demonstrates a positive and significant effect on ISR, indicated by a t-value of 2.309 greater than the critical threshold of 2.00247 and a significance value of 0.02. In contrast, CSR does not significantly affect ISR, as shown by a t-value of -0.197, which falls below the threshold, and a significance value of 0.844, exceeding 0.05. The model’s explanatory strength is reflected in an R² of 0.4322 (43.22%), meaning that the independent variables collectively account for a substantial portion of ISR variation. These results emphasize the importance of implementing sharia-compliant corporate governance and maintaining sound financial performance to improve sustainability disclosure in Islamic-based enterprises.
subject: Articles
  topic: section
subject: Islamic Corporate Governance
  topic: keywords
subject: Profitability
  topic: keywords
subject: Corporate Social Responsibility
  topic: keywords
subject: Islamic Sustainability Report
  topic: keywords
subject: Jakarta Islamic Index
  topic: keywords
creator: Aina Salsabila
creator: Muhammad Hafizh
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-09-30
publication date: 2025-09-30
starting page: 243
ending page: 257
doi: 10.30631/3b84ay10

Pengaruh Pertumbuhan Laba dan Kepemilikan Manajerial Terhadap Nilai Perusahaan pada Sektor Pertambangan
type: item
description: The mining sector in Indonesia plays a crucial position at national financial growth. Abundance of natural resources places Indonesia as a major producer of mining materials such as coal, gold, nickel, and copper. Research purpose is for analyzing impact profit growth also managerial ownership on company value in the mining sector listed on the BEI during 2019–2023 periodic. Data collection technique at research is through documentation techniques by gathering data from company's official website. With a sample of 15 mining sector companies which same as indicators. Reseatrch utilizes a quantitative approach with multiple linear regression analysis techniques. Outcomes of study reveal profit growth has significant effect to company value. Conversely, managerial ownership does not have significant effect to company value, which created by the low proportion shares owned by management, so that it has not been able to provide sufficient incentives make it same as interests managers also shareholders.
subject: Articles
  topic: section
creator: Resti
creator: Sri Wahyuni Jamal
creator: Asmadhini Handayani Rahmah
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-09-30
publication date: 2025-09-30
starting page: 196
ending page: 210
doi: 10.30631/czbz2812

The Influence of Islamic Organization Culture, Interpersonal Communication, Rewards, and Punishments on Employee Performance
type: item
description: This study is driven by the critical role of employee performance—defined as the capability and effort of workers to meet organizational standards—in the success of Islamic financial institutions, particularly BMT NU in Madura. BMT NU operates with distinct cultural, religious, and ethical values that may differentially influence employee performance compared to conventional institutions. Factors such as Islamic Organizational Culture, Interpersonal Communication, Reward, and Punishment are examined for their impact on employee performance. These factors influence employee performance because Islamic organizational culture provides ethical guidance and motivation, interpersonal communication enhances collaboration and clarity, rewards boost morale and productivity, and punishments enforce discipline and accountability, all of which collectively shape a conducive work environment. Using an exploratory research design with a quantitative descriptive approach, the study surveyed 78 employees who had worked at BMT NU in Madura for at least six months, selected through purposive sampling. Data was collected via questionnaires and analyzed using multiple linear regression in SPSS version 23. The findings reveal that Islamic culture (t=3.008), communication (t=2.279), rewards (t=2.229), and punishments (t=2.245) significantly affect performance (t-table=1.665). Simultaneously, F-count=30.905 > F-table=2.730, with R²=0.629 (62.9% variance explained). The research affirms that proper management of these factors is crucial for optimizing Islamic organizations' performance, recommending that BMT NU in Madura enhance Islamic culture and communication through religious training and team building while implementing a transparent Sharia-based reward-punishment system with fair evaluations and constructive feedback to sustain high employee performance.
subject: Articles
  topic: section
subject: Islamic Organization Culture
  topic: keywords
subject: Interpersonal Comunication
  topic: keywords
subject: Reward
  topic: keywords
subject: Punishment
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Haflatul Kamilah
creator: Anna Zakiyah Hastriana
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-09-30
publication date: 2025-09-30
starting page: 159
ending page: 177
doi: 10.30631/jd66gf71

Faktor-Faktor Yang Mempengaruhi Minat Investasi Investor Muda Di Pasar Modal Syariah
type: item
description: This study aims to explain how the influence of investment returns, investment risks, investment knowledge, motivation on the investment interest of young investors in the sharia capital market at PT. FAC Securities Jambi Branch. The type of research used is quantitative research. The sampling technique in this study uses purposive sampling. The population used is young investors aged less than 31 years who are registered as active sharia investors at PT. FAC Securities Jambi Branch and based on the solvin formula the number of samples obtained in this study is 96 respondents. Data obtained from the results of distributing questionnaires processed through the SPSS application. Data analysis methods used in this study include testing research instruments, classical assumption tests, hypothesis tests and multiple linear regression tests. The results of this study can be concluded that partially shows that the investment return variable (X1) has an effect on investment interest, the investment risk variable (X2) has an effect on investment interest, the investment knowledge variable (X3) has no effect on investment interest and the motivation variable (X4) has an effect on investment interest. This study also simultaneously shows that the investment return variable (X1), investment risk (X2), investment knowledge variable (X3) and motivation (X4) have an effect on investment interest of young investors to invest in the sharia capital market at PT. FAC Securities Jambi Branch.
subject: Articles
  topic: section
creator: Nadia Maharani
creator: Putri Apria Ningsih
creator: Dessy Anggraini
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-04-30
publication date: 2025-04-30
starting page: 72
ending page: 89
doi: 10.30631/makesya.v5i1.3053

Pengaruh Literasi Keuangan Syariah, Sosialisasi, Dan Jenis Kelamin Terhadap Keputusan Menggunakan Produk Perbankan Syariah Pada Generasi Z Di Jambi
type: item
description: This study aims to determine the effect of Islamic financial literacy, socialization, and gender on the decision to use Islamic banking products on generation z in Jambi. The method used in this study is a quantitative method, using SPSS 29. The sample in this study was 100 samples of generation z in Jambi, by distributing questionnaires. The results of the study showed that Islamic financial literacy had a significant effect on the decision to use Islamic banking products as evidenced by a sig value of 0.001 < 0.05. Socialization had a significant effect on the decision to use Islamic banking products as evidenced by a sig value of 0.001 <0.05. Gender did not have a significant effect on the decision to use Islamic banking products as evidenced by a sig value of 0.505 > 0.05. Sharia financial literacy, socialization and gender simultaneously have a significant effect on the decision to use sharia banking products, of 0.620 or 62%.
subject: Articles
  topic: section
creator: Rofiqoh Ferawati
creator: Linda Bariatun
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-04-30
publication date: 2025-04-30
starting page: 39
ending page: 51
doi: 10.30631/makesya.v5i1.3044

Analisis Kinerja Keuangan Pada Kantor Desa Karya Maju Kabupaten Tanjung Jabung Barat
type: item
description: This study aims to analyze the financial performance of the Village Government of Advanced Work Forward Regency Tanjung Jabung Regency based on the ratio of decentralization, the ratio of local financial independence, the ratio of regional financial effectiveness, shopping efficiency and the growth ratio of regions. This research is a quantitative descriptive study. Using secondary data in the form of reports of the realization of the Village Revenue and Shopping Budget (APBDes) Karya Forward Regency, Tanjung Jabung West Regency, for the 2021-2024 period. The results of this study indicate that the financial performance of the Advanced Works Village government based on the ratio of decentralization degrees categorized as less, Regional financial independence ratio is categorized as low as criteria and destructive relationship patterns, the ratio of regional financial dependency on efefktif, the ratio of the effectiveness of Regional Revenue in categorized as efefktif, shopping efficiency is not efficient and growth ratios.
subject: Articles
  topic: section
creator: Desi Liana Sutono
creator: Titin Agustin Nengsih
creator: Firman Syah Noor
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-04-30
publication date: 2025-04-30
starting page: 52
ending page: 71
doi: 10.30631/makesya.v5i1.3037

Analisis Manajemen Risiko Dalam Meningkatkan Pendapatan Usaha Pada Umkm Kerupuk Amplang Kecamatan Reteh Riau
type: item
description: This research aims to analyze the risk management carried out by Micro, Small and Medium Enterprises (MSME) operating in the shrimp amplang cracker industry in Reteh District. Prawn amplang crackers are a popular traditional food in Reteh District.The research methods used were direct interviews with the owners of MSME amplang prawn crackers, field observations, and literature study. The data collected includes nformation about the types of risks faced, steps taken to reduce risks, and the impact of these risks on the MSME of amplang shrimp crackers. The research results show that Amplang cracker MSME face various types of risks, including raw material risk, competition risk, financial risk and operational risk. To reduce the risk of raw materials, some MSME players collaborate with local fishermen to ensure a stable supply of raw materials. Competition risks are overcome by innovating products and marketing strategies. The impact of risks that are not well managed can have a negative impact on the MSME of amplang shrimp crackers, such as decreasing product quality, decreasing sales and financial instability. Therefore, effective risk management is very important for the operational continuity of the Amplang shrimp cracker MSME.
subject: Articles
  topic: section
subject: Manajemen Risiko
  topic: keywords
subject: Pendapatan Usaha
  topic: keywords
subject: UMKM
  topic: keywords
creator: Misna
creator: Ahsan Putra Hafiz
creator: Achyat Budianto
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-04-30
publication date: 2025-04-30
starting page: 18
ending page: 38
doi: 10.30631/makesya.v5i1.3034

Transparansi Dan Akuntabilitas Dalam Pelaporan Keuangan Syariah; Studi Pada Lembaga Keuangan Islam Di Indonesia
type: item
description: This study aims to analyze the level of transparency and accountability in financial reporting at Islamic Financial Institutions (LKI) in Indonesia. Transparency and accountability are fundamental principles in Islamic finance to build stakeholder trust. This study explores how LKI's financial reporting practices in Indonesia implement these principles, including disclosure of financial and non-financial information, compliance with sharia accounting standards, and accountability mechanisms to stakeholders. The research method used is a qualitative descriptive approach with case studies on several LKIs in Indonesia. Data was collected through in-depth interviews with LKI management and analysis of financial statement documents. The results of the study are expected to provide a comprehensive overview of the challenges and opportunities in increasing transparency and accountability of Islamic financial reporting in Indonesia. The implications of this study are expected to contribute to the development of better Islamic financial reporting regulations and practices, thereby increasing trust and growth of the Islamic financial sector in Indonesia.
subject: Articles
  topic: section
creator: Wahyuni Wahyuni
creator: Fadly Yashari Soumena
rights: Copyright (c) 2025 Manajemen Keuangan Syariah
date: 2025-04-30
publication date: 2025-04-30
starting page: 1
ending page: 17
doi: 10.30631/makesya.v5i1.3030

PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PROFITABILITAS (Pada perusahaan Syariah Sektor Manufaktur Yang terdafar di Indeks Saham Syariah Indonesia)
type: item
description: This research was conducted with the aim of examining the influence of company size, leverage and company growth on profitability in manufacturing sector companies listed on the Indonesian Sharia Stock Index for 2018-2022. This research was tested using 3 independent variables, namely: company size, leverage and company growth, for the dependent variable, namely profitability. The population used in this research is manufacturing sector companies listed on the 2018-2022 Indonesian Sharia Stock Index. There were 70 samples in this research, and used multiple linear analysis assisted by the Eviews 12 data analysis tool in this research, namely panel data. There are results, namely that company size has a partial positive and significant effect on profitability, leverage has a positive and significant effect on profitability, while company growth has a partial negative effect on profitability. Simultaneous test results of company size, leverage and company growth have an influence on profitability.
subject: Articles
  topic: section
subject: Company size, leverage, company growth, profitability.
  topic: keywords
creator: Dina Ranvica Sukri
creator: Faturahman Faturahman
creator: Sri Rahma
creator: Efni Anita
rights: Copyright (c) 2024 Manajemen Keuangan Syariah
date: 2024-04-27
publication date: 2024-04-27
starting page: 1
ending page: 9
doi: 10.30631/makesya.v4i1.2059

PENGARUH MODAL KERJA TERHADAP PENDAPATAN UMKM KEBAB DAN BURGER FETIH TURKI JAMBI
type: item
description: This study aims to determine the effect of working capital on the income of UMKM Kebabsand Fetih Turki Jambi Burgers and to find out how working capital influences the income of UMKM Kebabs and Fetih Turki Jambi Burgers. The type of research applied to this research is quantitative research with a descriptive approach. Qualitative research is a broad type of research. Descriptive research is a research method used to find the widest possible knowledge of the object of research at a certain time. the effect of working capital on the income of UMKM Kebab and Burger Fetih Turki Jambi has a positive linear effect but does not have a significant effect. The type of data used is secondary data, namely data that has been processed by the MSME in question in the form of an annual report. The period used as an annual research is for five years starting from 2016 to 2020. Based on the results of the research that has been done, obtained simple linear regression analysis data and also tested statistically the effect of working capital on the income of UMKM Kebab and Burger Fetih Turki Jambi period January 2016 – December 2020 has a positive linear effect but no significant effect. With a positive correlation coefficient value of 0.437, which means that the relationship between working capital and the income of UMKM Kebab and Burger Fetih Turki Jambi is positively related (unidirectional) but not significant, by looking at the determination test only 19.1% and still 80.9% factor- factors that influence significantly that are not involved in this study.
subject: Articles
  topic: section
subject: UMKM, Working Capital, Income
  topic: keywords
creator: Ma'ruf Hidayat
creator: Sissah Sissah
creator: Ahsan Putra Hafiz
rights: Copyright (c) 2024 Manajemen Keuangan Syariah
date: 2024-04-27
publication date: 2024-04-27
starting page: 10
ending page: 19
doi: 10.30631/makesya.v4i1.2016

PERANAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) TERHADAP PENINGKATAN KESEJAHTERAAN PELAKU UMKM DI DESA TALANG DUKU KECAMATAN TAMAN RAJO KABUPATEN MUARO JAMBI
type: item
description: This research is motivated by the existence of problems faced by the people of Taman Rajo District, namely poverty, economic inequality and unemployment. The impact of Covid 19 on the income of Micro Small and Medium Enterprises has an impact on the welfare of the people of Muaro Jambi Regency. There are problems with the productivity of Micro Small and Medium Enterprises in Talang Duku Village which are suspected of not being able to improve the welfare of the local community. The research method used is a qualitative approach. The results of this study include: The role of Micro Small and Medium Enterprises in Talang Duku Village has created prosperity for owners of Micro Small and Medium Enterprises and increased the standard of living of the community. This can be seen from the 4 welfare indicators, namely high income, adequate education, proper housing and guaranteed health. In terms of Islamic financial management, the role of Micro Small and Medium Enterprises in improving the welfare of the people in Talang Duku Village can be seen from the allocation for health, education and decent livelihoods.
subject: Articles
  topic: section
subject: The Role of Micro Small and Medium Enterprises, Community Welfare, Talang Duku Village, Islamic Financial Management
  topic: keywords
creator: Miftahul Jannah
creator: Efni Anita
rights: Copyright (c) 2024 Manajemen Keuangan Syariah
date: 2024-04-27
publication date: 2024-04-27
starting page: 34
ending page: 42
doi: 10.30631/makesya.v4i1.1728

PENGARUH DANA PIHAK KETIGA, TOTAL ASET DAN PEMBIAYAAN BAGI HASIL TERHADAP ROA UNIT USAHA SYARIAH BANK 9 JAMBI
type: item
description: The purpose of this study was to determine the effect of TPF, Total Assets and Profit Sharing Financing on ROA at Bank 9 Jambi's Sharia Business Unit. The research method used is a quantitative method, with secondary data, in a multiple linear regression model. This study uses one dependent variable, namely the sharia business unit of bank 9 Jambi and independent variables, namely DPK, Total Assets and Profit Sharing Financing, with data collection techniques using the documentation method. Secondary data obtained from the website of Bank 9 Jambi. The results of the t-test in the study show that the DPK, Total Assets and Profit-sharing Financing variables have no effect on the Sharia Business Unit of Bank 9 Jambi. Based on the F-test, it was obtained that TPF, Total Assets and Profit Sharing Financing jointly affect the Sharia Business Unit of Bank 9 Jambi. Keywords: Third Party Funds, Total Assets, Profit Sharing Financing, Sharia Business Units.
subject: Articles
  topic: section
creator: Firdaus Abdul Malik
creator: Nazori Majid
creator: Refky Fielnanda
rights: Copyright (c) 2023 Manajemen Keuangan Syariah
date: 2023-09-27
publication date: 2023-09-27
starting page: 45
ending page: 53
doi: 10.30631/makesya.v3i2.2038

PENGARUH LITERASI KEUANGAN, SIKAP KEUANGAN DAN KEPRIBADIAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN PADA MAHASISWA DI KOTA JAMBI
type: item
description: The era of the industrial revolution 5.0 inIndonesia is currently making society as modern humans must have financial intelligence, namely intelligence in managing being responsible for their personal finances so as not to cause an imbalance between income and expenses which will also have an impact on the level of welfare of the individual's life.This research is a quantitative research with primary data as the data source used. The population in this study were 7 Islamic tertiary institutions in Jambi City with a total of 14,760 students. There are three data analyzes used in this study, namely the classic assumption test which consists of a normality test, multicollinearity test and heteroscedasticity test. The results showed that the classical assumption test had been fulfilled. Based on the results of testing the financial literacy variable (X1) it influences financial management behavior with a significance level of 0.013. The financial attitude variable (X2) has an effect on financial management with a significance level of 0.000. Spiritual intelligence variable (X3) has no effect on financial management with a significance level of 0.268. Meanwhile, the financial literacy variables, financial attitudes and financial intelligence jointly affect student financial management. Keywords: Financial Literacy, Spiritual Intelligence, Financial Management
subject: Articles
  topic: section
creator: Mohd Jaker
creator: Nazori Majid
creator: Agustina Mutia
rights: Copyright (c) 2023 Manajemen Keuangan Syariah
date: 2023-09-27
publication date: 2023-09-27
starting page: 84
ending page: 93
doi: 10.30631/makesya.v3i2.2012

MANAJEMAN PENGELOLAAN BANK WAKAF MIKRO DALAM PEMBERDAYAAN EKONOMI UMAT (STUDI BANK WAKAF MIKRO PONDOK PESANTREN AS'AD KOTA JAMBI)
type: item
description: This research is entitled Management of Micro Waqf Banks in Empowering the People's Economy. In this research the Micro Waqf Bank (BWM) is a Sharia Microfinance Institution that is registered and supervised by the Financial Services Authority (OJK) which aims to provide access to capital services for low-income people who do not yet have access to financial institutions and ease the burden on people who are ensnared by moneylenders. Micro Waqf Banks also play a role in empowering the community and the community of women around Islamic boarding schools by encouraging the development of their businesses through providing loan funds to productive community business groups and community groups that wish to open businesses. The approach used in this study is descriptive qualitative with data collection methods of observation, interviews and documentation. The results of this study indicate that the Community Economic Empowerment at As'ad Seberang Micro Waqf Bank Jambi City cannot be said to be good and perfect because there are some customers who use borrowed money not as an additional capital for their business but for other purposes such as paying off debt. costs of daily living, medical expenses and others. This has resulted in the objective of establishing Micro Waqf Banks as an institution that provides access to capital for small communities who do not yet have access to formal financial institutions to empower communities around Islamic boarding schools by encouraging business development through providing loan funds to productive community business groups not being fully achieved. In addition, due to the low understanding of customers regarding productive waqf and the purpose of establishing Micro Waqf Banks. Keywords: Management Management, Empowerment, People's Economy.
subject: Articles
  topic: section
creator: Khatami Asshidiqqi
creator: Sucipto Sucipto
creator: Bambang Kurniawan
rights: Copyright (c) 2023 Manajemen Keuangan Syariah
date: 2023-09-27
publication date: 2023-09-27
starting page: 75
ending page: 83
doi: 10.30631/makesya.v3i2.2011

PENGARUH RETURN ON ASSET DAN DIVIDEND PAYOUT RATIO TERHADAP NILAI PERUSAHAAN
type: item
description: This research is based on the company's value showing fluctuating conditions in Food and Beverage Sub-Sector companies from 2019 to 2021, as well as the inconsistent influence between the variables Return On Assets and Dividend Payout Ratio on company value from the results of previous research. The purpose of this study was to determine the effect of Return On Asset and Dividend Payout Ratio on Company Value in the Food and Beverage Sub-Sector Listed on the Indonesian Sharia Stock Index for the 2019-2021 period. This research uses a quantitative approach and the data analysis method used is panel data regression analysis. The samples used in this study were as many as 10 companies with a total sample for 3 years, namely 30 samples, using purposive sampling selection techniques. The results of this study show that the Return On Asset variable has a significant effect on the company's value, while the Dividend Payout Ratio variable has no effect on the company's value. This research also shows that together the variables Return On Asset and Dividend Payout Ratio have a significant influence on the value of companies in the Food and Beverage Sub-Sector listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2021 period with the value of the coefficient of determination for this model is 18.50%. Keywords : Company Value, Dividend Payout Ratio, Return On Assets.
subject: Articles
  topic: section
subject: return on asset
  topic: keywords
subject: dividend payout ratio
  topic: keywords
subject: nilai perusahaan
  topic: keywords
creator: Irma Lusiana
creator: Usdeldi Usdeldi
creator: Beid Fitrianova Andriani
rights: Copyright (c) 2023 Manajemen Keuangan Syariah
date: 2023-09-27
publication date: 2023-09-27
starting page: 64
ending page: 74
doi: 10.30631/makesya.v3i2.1952

PENGARUH KEPUASAN DAN KEPERCAYAAN GREEN PRODUCT TERHADAP KEPUTUSAN PEMBELIAN PERTAMAX (RON 92) DI PERTASHOP OLAK KEMANG
type: item
description: The purpose of this study was to analyze the purchasing decisions at Pertashop Olak Kemang on the influence of satisfcation and trust. This research was conducted based on the current phenomenon, namely Pertamax RON 92 sales have decreased in the period November 2021 to October 2022. The subjects of this study were consumers of Pertamax RON 92. The samples in this study consisted of 100 renspondents distributed using the questionnaire survey method, then processed using multiple linear regression method. The results of this study partially the satisfaction variable and the trust variable jointly influence the purhasing decision at the Olak Kemang shop. From the results of the study simultaneously the satisfaction variable and the trust variable together have a significant effect on purchasing decisions at the Pertashop Olak Kemang. Keywords: Satisfaction, Trust, Purchasing Decisions.
subject: Articles
  topic: section
creator: Hoirul Tamimi
creator: Titin Agustin Nengsih
creator: Nurlia Fusfita
creator: Munsarida Munsarida
rights: Copyright (c) 2023 Manajemen Keuangan Syariah
date: 2023-09-27
publication date: 2023-09-27
starting page: 54
ending page: 63
doi: 10.30631/makesya.v3i2.1818

IMPLEMENTASI MANAJEMEN KEUANGAN SYARIAH PADA UMKM UDANG KETAK DI KECAMATAN NIPAH PANJANG
type: item
description: ABSTRACT This thesis is motivated by the importance of implementing Islamic Financial Management for MSMEs so that they can manage their money or assets in accordance with Islamic Sharia. When the development of MSMEs in Indonesia was tested by the emergence of the Covid-19 outbreak in the midst of Indonesian society. The Covid-19 pandemic also had an impact on the Ketak Shrimp MSMEs in Nipah Panjang District which caused a decrease in income and sales levels. MSMEs still face obstacles in increasing capital, both for working capital and for investment capital. MSMEs face various obstacles or problems that can be caused by low education, lack of understanding of information technology and obstacles in preparing financial reports. Internal constraints that are very often experienced by SMEs are limited human resources. This study aims to find out how the implementation of Islamic financial management in the shrimp ketak business and to find out what obstacles or obstacles faced by the shrimp ketak SMEs to implement the implementation of Islamic financial management. In this study using a qualitative approach. Sources of data used are primary and secondary data sources. While the data collection method is by conducting observations, interviews, documentation and drawing conclusions. The results of the study indicate that MSMEs have problems in their operations, especially in Islamic Financial Management. Based on the results of interviews, the inhibiting factors for the implementation of Islamic financial management can be seen from the absence of financial reports and the limited knowledge of business owners about the technology that is currently developing. MSMEs should be able to develop themselves with Islamic financial management, from the process of obtaining funds, using funds that should be planned so that they can be useful for the future and also the process of managing assets that should have special funds for their operations so that they are maintained an…
subject: Articles
  topic: section
creator: Indah Pratiwi Putri
creator: Titin Agustin Nengsih
creator: Mellya Embun Baining
rights: Copyright (c) 2023 Manajemen Keuangan Syariah
date: 2023-04-29
publication date: 2023-04-29
starting page: 21
ending page: 24
doi: 10.30631/makesya.v3i1.1687

PENGARUH ANGGARAN BIAYA OPERASIONAL DAN ANGGARAN PENDAPATAN TERHADAP KINERJA KEUANGAN PADA PT. SINAR MAS SMART TBK
type: item
description: ABSTRACT The purpose of this study was to analyze the effect of operating expense budget and revenue budget on financial performance at PT Sinar Mas SMART Tbk. This research is a type of quantitative research. The sample uses purposive sampling method, namely the company's Gross Profit Margin (GMP) as well as the operating expense and revenue budgets for the 2015-2021 period. The data were analyzed by multiple linear regression and hypothesis testing using the t-test and R2 test with the help of SPSS 24.0 for windows software. The results showed that: The Operating Cost Budget partially has a significant effect on financial performance, this can be seen from the significance value (P Value) 0.003 which is smaller than 0.05. Budget Revenue partially has a significant effect on financial performance with a significance level (P Value) of 0.006 which is smaller than 0.05. And the contribution value of the coefficient of determination (Adjusted R-Square) of 0. 803 which means that the variation that occurs in the dependent variable (Financial performance) is 80.3% influenced by the independent variable (Operating cost budget and revenue budget) the rest is 19.7% (100% - 80.3%) while the rest is influenced by other factors. Keywords: Operating Expense Budget, Revenue Budget, Financial Performance
subject: Articles
  topic: section
creator: erma novalina
creator: Efni Anita
creator: Agusriandi Agusriandi
rights: Copyright (c) 2023 Manajemen Keuangan Syariah
date: 2023-04-29
publication date: 2023-04-29
starting page: 8
ending page: 20
doi: 10.30631/makesya.v3i1.1718