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All Journal Journal of Economic, Management and Entrepreneurship Jurnal Intelek Dan Cendikiawan Nusantara
Luthfiyatul Kamalia
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Implementasi Etika Bisnis Islam dalam Praktik Manajemen Perusahaan Manufaktur di PT. Cipta Marga Abadi Luthfiyatul Kamalia; Novie Andriani Zakariya
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 2 (2025): APRIL - MEI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk mengeksplorasi bagaimana prinsip-prinsip etika bisnis Islam diterapkan dalam praktik manajerial di perusahaan manufaktur PT. Cipta Marga Abadi. Menggunakan metode kualitatif deskriptif, studi ini menelusuri integrasi nilai-nilai etika Islam dalam kebijakan perusahaan, proses pengambilan keputusan, serta hubungan internal maupun eksternal yang dijalankan. Data diperoleh melalui wawancara mendalam dengan pihak manajemen dan karyawan, serta melalui observasi langsung terhadap kegiatan operasional perusahaan. Temuan menunjukkan bahwa perusahaan secara konsisten menerapkan nilai-nilai seperti kejujuran, keadilan, dan tanggung jawab sosial dalam setiap aktivitasnya. Penerapan prinsip etika ini tidak hanya memperkuat citra perusahaan, tetapi juga membangun kepercayaan dari para pemangku kepentingan dan mendukung keberlanjutan bisnis. Meskipun demikian, terdapat tantangan seperti perbedaan persepsi etika antar karyawan serta penyesuaian terhadap budaya kerja modern. Oleh karena itu, studi ini merekomendasikan pentingnya pelatihan etika yang berkelanjutan serta penyusunan kebijakan etika yang lebih rinci, guna memaksimalkan penerapan nilai-nilai Islam dalam sistem manajemen perusahaan. Hasil penelitian ini memberikan kontribusi yang signifikan bagi pengembangan manajemen berbasis spiritual dan moral dalam dunia bisnis di Indonesia.
Financial Management of Zakat Funds Based on the BAZNAS Management Information System (SIMBA) in Enhancing Accountability (A Case Study of BAZNAS Kota Surabaya) Luthfiyatul Kamalia; Novie Andriani Zakariya
Journal of Economic, Management and Entrepreneurship Vol. 3 No. 4 (2025)
Publisher : CV. Satria Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61502/

Abstract

This study aims to analyze zakat fund financial management based on the BAZNAS Management Information System (SIMBA) in enhancing the accountability of zakat fund management at BAZNAS Kota Surabaya. The study employs a descriptive qualitative approach, with data collected through in-depth interviews, direct observation, and analysis of institutional financial documents. Research informants consist of financial managers and relevant staff directly involved in the recording, supervision, and reporting of zakat funds. The findings indicate that SIMBA functions as the primary system in ensuring standardization, accountability, and formal zakat financial reporting in accordance with national BAZNAS regulations. However, in daily operational practices, BAZNAS Kota Surabaya continues to utilize manual spreadsheet-based records as a supporting tool to meet the needs for flexibility, rapid data recapitulation, and internal control. The use of this dual-system reflects a digital transition phase, where the effectiveness of financial management is determined not only by the existence of information systems but also by human resource capacity, operational discipline, and internal supervision mechanisms. Despite challenges such as limited human resources and technical constraints in using SIMBA, overall zakat fund financial management at BAZNAS Kota Surabaya has been implemented effectively and has contributed to improved transparency and public trust. This study emphasizes that the continuous development of SIMBA, making it more adaptive to regional operational needs, is a crucial factor in strengthening governance and accountability within zakat institutions in the digital era.
Co-Authors Zakariya, Novie Andriani