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All Journal Eksistansi Jurnal Pendidikan Agama Islam Jurnal Ekonomi dan Bisnis Islam Syntax Literate: Jurnal Ilmiah Indonesia FINANCIAL : JURNAL AKUNTANSI BALANCE Jurnal Akuntansi dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat MALIA: Journal of Islamic Banking and Finance Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Abdimas Kartika Wijayakusuma Jurnal Akuntansi AKTIVA JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Aptekmas : Jurnal Pengabdian Kepada Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) JURNAL AKUNTANSI DAN BISNIS Jurnal Riset Ekonomi dan Akuntansi Equilibrium: Jurnal Ekonomi Syariah MASAGI ( Jurnal Pendidikan Agama Islam ) Al-Zayn: Jurnal Ilmu Sosial & Hukum FAWAID: Sharia Economic Law Review Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Tazkiyya: Jurnal Keislaman, Kemasyarakatan dan Kebudayaan Sadewa: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE) BISNIS : Jurnal Bisnis dan Manajemen Islam
MUHAMMAD HUSNI MUBAROK
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PENGARUH KAPASITAS FISKAL, EFISIENSI BELANJA, DAN SURPLUS/DEFISIT ANGGARAN TERHADAP KINERJA PEMBAYARAN UTANG PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Agista Anggia Irawan; Desi Indriasari; Muhammad Husni Mubarok
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1428

Abstract

This study aims to obtain empirical evidence on the effect of Fiscal Capacity, Spending Efficiency, and Budget Surplus/Deficit on the Debt Payment Performance of Regency/Municipal Governments in South Sumatra Province. The research method used is descriptive quantitative with multiple linear regression analysis. The population includes 17 regencies/cities over the period 2019–2024, resulting in 85 data samples. Data were collected through documentation studies using audited Local Government Financial Reports (LKPD) accessed from the E-PPID website of the Audit Board of the Republic of Indonesia. The results show that Fiscal Capacity and Budget Surplus/Deficit have a significant positive effect on Debt Payment Performance, while Spending Efficiency has no effect. Simultaneously, all three variables significantly influence the Debt Payment Performance of local governments.
Pembelajaran Pengetahuan Kreatif M elalui As et Strategis Dalam Menin gkatkan Keunggulan Kompetitif Mubarok, Muhammad Husni
BISNIS Vol 5, No 1 (2017): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v5i1.2945

Abstract

This paper develops a creativity-based framework of entrepreneurial learning and knowledge management through strategic asset towards competitive advantage. Entrepreneurial learning, knowledge management and creativity are interdependent. The strength of a firm’s strategic asset help shapes its proficiency to develop creative capabilities of turbulent environments through entrepreneurial learning. Enterprises with strong creative capabilities are intensely entrepreneurial, but instead depend on how firms’ capabilities synergistically combine and transform knowledge resources. Furthermore, this paper aims to integrated the concept of strategic asset, entrepreneurial learning, knowledge management and creative thinking and places bounds on feasibility of particular strategies to sustain superior enterprises competitive advantage in complex and volatile external environments.
Absorptive Proficiency Berbasis Islamic Social Capital Menuju Keunggulan Bersaing Berkelanjutan Mubarok, Muhammad Husni; Martini, Tina
BISNIS Vol 11, No 2 (2023): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v11i2.30674

Abstract

This study aims to develop an absorptive proficiency model based on Islamic social capital toward the exploitability knowledge and sustainable competitive advantage. This study used a purposive sampling with 260 respondents from the fashion industry in Central Java, Indonesia. The analysis technique used a structural equation modeling with AMOS software. The findings of this research indicate an increase in absorptive proficiency which is carried out by increasing Islamic social networks and the quality of trust. The findings of this study indicate an increase in exploitation knowledge and sustainable competitive advantage which is carried out by increasing absorptive proficiency. Based on the findings of this research, suggestions are put forward to ensure a more productive sustainable competitive advantage through more effective knowledge exploitation.     
STRATEGI PERTUMBUHAN BERKELANJUTAN INDOFOOD DI PASAR KOMPETITIF Mubarok, Muhammad Husni
BISNIS Vol 2, No 2 (2014): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v2i2.5270

Abstract

This study aims to analyze the strategy of continuous growth for sustainability PT. Indofood Sukses Makmur, Tbk in competitive market. The scope of this study include corporate strategy, business competition, competitive advantage, business portfolio, marketing and international strategy. The results showed that Indofood using a strategy of diversified product portfolio, which capitalizes on a resilient business model with five complementary strategic business groups, namely: consumer branded products, bogasari, agribusiness, distribution, cultivation & processed vegetables. Consumer products group has six divisions namely: noodles, dairy, snack foods, food seasonings, nutrition & special foods, and beverages division. While the agribusiness group has a plantations and edible oils and fats division. Competitive strategy business using more products to offer through innovation. International strategy of using licenses and joint ventures.
STRATEGI PERTUMBUHAN UNILEVER INDONESIA DALAM MEWUJUDKAN NILAI BERKELANJUTAN Mubarok, Muhammad Husni
BISNIS Vol 2, No 1 (2014): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v2i1.5252

Abstract

This study aims to determine the strategy that used by Unilever Indonesia in realizing sustainable value so as to make Unilever Indonesia won the Capital Market Award for Best Listed Company. The results obtained showed that the strategy used by the company is refocused on the core business- the categories and products that drive profitability. In addition, the company also creates unbeatable value for their customers by tailoring quality and price of products to match their needs and preferences which consists of 26 brands in home and personal line-up and 14 brands in foods and refreshment. Sustainable value obtained through profitable volume growth, cost leverage, efficiency, innovation and marketing investment. For Unilever Indonesia, sustainability is central to their growth model. Indonesia is facing numerous social and environmental challenges, notably poverty, health, nutrition, resource sustainability, waste management and climate change. Profitable volume growth is driven by investment in innovation and brands to deliver products which 2 billion consumers use every day.
Co-Authors Agista Anggia Irawan Ahmad Izzan, Ahmad Aini, Dwi Qurratul Anjelin Vio Julia Azizah, Rida Bainil Yulina Basir, Sayidah Asma Chatarina Umbul Wahyuni Citra, Anastasia Julia Desi Indriasari Eka Jumarni Fithri Engellina, Caca Evada Dewata FARIDAH Firmansyah Firmansyah Fithri, Eka Jumarni Hartati, Sukmini Intan Yuriska Jati Sasongko Wibowo Kamalia, Nabila Kiagus Zainal Arifin Kinanti, Alwiya Lela Farantika Rahayu Masnila, Nelly Meisya Meisya, Meisya Mubarok, Muhamad Zaki Muhammad Himmatur Riza Muhammad Naufal Izzaurrahman muhammad Rizki Muhammad Zaki Mubarok Nastiti, Eky Madyaning Okky Savira Pranita, Andes Pratama, Ramod Yudha Pratiwi, Icha Dilla Putri, Azila Ferasta Qabilah Arikah Relyza Radino, Radino Ramadhani, Fakhirah Ghina Relyza, Qabilah Arikah Revi Ebitri, Dinda Safitri, Aurelia Reyza Salsabillah, Dillah Samdudin Nur Ahmadi Sandi, David Kurnia Sandrayati Sandrayati Sandrayati Savira, Okky Sikana, Noor Arina Mana Sopiyan AR susi ardiani Syamsuri Syamsuri Tamara, Nazahwa Intan Tina Martini, Tina Ulum, Rafiatul Wahyu Kurniawan Wahyudinanti, Mahardika Putri Wahyuni, Sely Tri Wulandari, Aisyah Yevi Dwitayanti