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Universitas Sultan Muhammad Syafiuddin Sambas
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The ANALISIS PELAYANAN DALAM MENINGKATKAN KEPUASAN KONSUMEN DI RUMAH MAKAN KHANSA PERSPEKTIF ETIKA BISNIS ISLAM: Indonesia Nurhalimah; Iva Ashari Ananda; Maskupah
Lunggi Journal Vol. 4 No. 2 (2026): Lunggi Journal: Literasi Unggulan Ilmiah Multidisipliner
Publisher : Institut Agama Islam Sultan Muhammaad Syafiuddin Sambas

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Abstract

Persaingan bisnis kuliner menuntut pelayanan yang tidak hanya berkualitas, tetapi juga beretika. Rumah Makan Khansa memiliki reputasi baik dan mampu bertahan sejak 2008, namun masih menghadapi kendala kurangnya interaksi proaktif karyawan terhadap konsumen. Penelitian ini bertujuan untuk mengetahui pelayanan konsumen di Rumah Makan Khansa perspektif etika bisnis islam. Selain itu mengetahui faktor pendukung dan pengambat kualitas pelayanan pelayanan kepada konsumen di Rumah Makan Khansa perspektif etika bisnis islam. Penelitian ini termasuk penelitian kualitatif bersifat deskriptif. Jenis penelitian ini dikatagorikan sebagai penelitian lapangan (field research). Teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Sedangkan sumber data primer adalah pemilik usaha, karyawan dan konsumen. Teknik analisis data menggunakan pengumpulan data, reduksi data, dan tahap ahir yaitu penarikan kesimpulan. Teknik keabsahan data yang digunakan adalah teknik triangulasi. Hasil penelitian menunjukkan bahwa pelayanan konsumen di Rumah Makan Khansa telah menerapkan semuanya prinsip etika bisnis Islam seperti tolong-menolong (ta’awun), memberi kemudahan (at-taysir), persamaan (musawah), saling mencintai (muhabbah), lemah lembut (al-layyin), dan kekeluargaan (ukhuwah) telah terlaksana secara konsisten, sedangkan prinsip muhabbah sudah mulai diterapkan namun masih memerlukan penguatan di kalangan karyawan agar pelaksanaannya lebih merata dan maksimal. Faktor pendukung meliputi informasi, konsultasi, menerima pesanan, keramahan, kepedulian, pengecualian, penagihan, dan pembayaran, sedangkan faktor penghambat di antaranya adalah pada faktor konsultasi yang perlu ditingkatkan agar bisa melakukan pelayanan dengan optimal.
PERAN BANTUAN LANGSUNG TUNAI DANA DESA (BLT-DD) DALAM UPAYA MENINGKATKAN DAYA BELI MASYARAKAT DESA MATANG LABONG MENURUT PERSPEKTIK EKONOMI ISLAM Santi; Wahab; maskupah
Cross-Border Journal of Business Management Vol. 6 No. 1 (2026): Cross-Border Journal of Business Management
Publisher : Institut Agama Islam Sultan Muhammaad Syafiuddin Sambas

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This research uses a qualitative approach and the type of research used is descriptive. The place that is the object of this research is Mature Labong village. The data sources used are primary data and secondary data. Data collection in this research used observation, interview and documentation methods. The analytical method used is a qualitative analysis method. Direct cash assistance from village funds is very good for the community, where this assistance can help the economy of the poor, the distribution of this assistance also meets the specified criteria, such as people who have illnesses and people who have given up their businesses so they have no income. The form of cash is given to prevent the decline in purchasing power of poor people caused by rising prices of basic commodities.
ANALISIS ECONOMIC VALUE ADDED (EVA) SEBAGAI ALAT PENGUKUR KINERJA KEUANGAN PADA PT INDOFOOD SUKSES MAKMUR TBK PERIODE 2020-2022 I'zaz Saumi; Sumar'in; Maskupah
Cross-Border Journal of Business Management Vol. 6 No. 2 (2026): Cross-Border Journal of Business Management
Publisher : Institut Agama Islam Sultan Muhammaad Syafiuddin Sambas

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This research focuses on using the EVA method to measure the company's financial performance to see the company's economic added value. This study aims to analyze the company's financial performance by using the EVA (Economic Value Added) method in PT Indofood Sukses Makmur Tbk for the 2020-2022 financial report period. This research is a type of descriptive statistical type research with a quantitative approach. Where the population used is all the company income report of PT. Indofood Sukses Makmur Tbk and the sample taken from the company, namely the financial statements of PT. Indofood Suukses Makmur Tbk for the 2020-2022 period. The data collection uses secondary data, while the data analysis technique uses quantitative analysis with descriptive statistical properties and the Economic Value Added (EVA) method as a tool to measure financial performance at PT. Indofood Sukses Makmur Tbk for the 2020-2022 Period with the formula EVA = NOPAT – Capital Charges. Based on the results of the calculation of the EVA method in measuring financial performance at Indofood Sukses Makmur, Indofood had a diverse financial performance during the period. In 2020-2022, a positive EVA score indicates that the company has been able to provide economic added value, so that financial performance can be considered good. Using the EVA method, this study shows that PT Indofood Sukses Makmur Tbk. has a diverse financial performance during the period 2020-2022. A positive EVA score in 2020-2022 indicates good financial performance, This proves that EVA can be used as an effective tool to measure a company's financial performance.
PENGARUH PROFITABILITAS DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) PERIODE 2020-2024 Kurnia; Sumar'in; maskupah
Cross-Border Journal of Business Management Vol. 6 No. 2 (2026): Cross-Border Journal of Business Management
Publisher : Institut Agama Islam Sultan Muhammaad Syafiuddin Sambas

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This study aims to analyze the effect of profitability and investment decisions on firm value of companies listed on the Jakarta Islamic Index (JII) during the 2020–2024 period. The study employed a quantitative approach with an associative research design. The population consisted of 30 companies listed on the JII, while the sample was selected using purposive sampling, resulting in 7 companies that met the predetermined criteria. The five-year observation period generated 35 firm-year observations. The study used secondary data obtained from companies' annual financial statements and official sources of the Indonesia Stock Exchange. Profitability was measured using Return on Assets (ROA), investment decisions were measured using Price Earning Ratio (PER), and firm value was measured using Price to Book Value (PBV). The data were analyzed using multiple linear regression with the assistance of SPSS 25, including descriptive statistics, classical assumption tests, t-test, F-test, and coefficient of determination. The results indicate that profitability has a positive and significant effect on firm value, with a t-value of 11.071 and a significance level of 0.000. Investment decisions also have a positive and significant effect on firm value, with a t-value of 14.271 and a significance level of 0.000. Simultaneously, profitability and investment decisions have a significant effect on firm value, as indicated by an F-value of 159.093 with a significance level of 0.000. The Adjusted R Square of 0.903 indicates that 90.3% of the variation in firm value can be explained by profitability and investment decisions, while the remaining 9.7% is explained by other factors outside the research model. These findings indicate that improving profitability and making appropriate investment decisions are important factors in increasing firm value among companies listed on the JII.
Co-Authors I'zaz Saumi Iva Ashari Ananda Kurnia Nurhalimah Santi Sumar'in Wahab