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All Journal Jurnal Ilmiah Manajemen dan Akuntansi International Journal of Islamic Business Management
Nidaul Husna
Universitas Islam Negeri Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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ANALISIS FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MUSYARAKAH DI PERBANKAN SYARIAH Nazli Aulia; Nidaul Husna; Salma Indriani; Muhammad Ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

Musharakah financing represents a core profit-and-loss sharing (PLS) instrument in Islamic banking, designed to promote equitable risk-sharing and support productive economic activities. However, its proportion within the financing portfolio of Islamic banks in Indonesia remains relatively limited and fluctuative compared to non-PLS contracts. This study aims to analyze the factors influencing musharakah financing in Islamic banking by focusing on internal bank performance indicators and external macroeconomic conditions. This research employs a qualitative approach using a literature review method, drawing upon previous empirical studies, Islamic banking statistics, and regulatory documents related to PLS financing. The analysis reveals that internal factors such as non-performing financing (NPF), operational efficiency (BOPO), capital adequacy ratio (CAR), and third-party funds (DPK) consistently influence banks’ decisions in channeling musharakah financing. In addition, external factors including economic growth, inflation, and regulatory frameworks also play a significant role in shaping banks’ risk preferences toward partnership-based financing. These findings indicate that strengthening risk management, improving operational efficiency, and ensuring adequate capital structure are essential to support the sustainable development of musharakah financing in Islamic banking. This study is expected to contribute to the academic discourse on profit-sharing financing and provide strategic insights for Islamic banks in optimizing their financing portfolios.
PENYUSUNAN ANGGARAN PENJUALAN DAN PENGARUHNYA TERHADAP PERENCANAAN PRODUKSI Anggun Rohaya Putri Munthe; Mella Afrina; Nidaul Husna; Dini Vientiany
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ykywch85

Abstract

The sales budget is a crucial element in corporate planning because it serves as the primary basis for production planning. This study aims to analyze the preparation of the sales budget and its influence on production planning. The research employs a descriptive qualitative approach through a literature review of relevant academic books and journals. Data analysis is conducted by examining the conceptual relationship between the sales budget and production planning. The findings indicate that a systematically and realistically prepared sales budget enhances the effectiveness of production planning. The accuracy of the sales budget plays an important role in determining production volume in accordance with market demand, thereby minimizing the risk of overproduction or underproduction. In addition, interdepartmental involvement in the preparation of the sales budget supports more efficient production planning. Therefore, an effective sales budget has a strategic role in ensuring smooth production activities and achieving corporate objectives.
Co-Authors Anggun Rohaya Putri Munthe Dini Vientiany Harahap, Muhammad Ikhsan Mella Afrina Nazli Aulia Salma Indriani