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Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah
Published by Universitas Muhammadiyah Surabaya
ISSN : 25276344     EISSN : 25805800     DOI : http://dx.doi.org/10.30651/jms.v6i3.7248
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah (e-ISSN: 2580-5800; p-ISSN: 2527-6344) is a journal that is managed by the Islamic Banking Study Program, Muhammadiyah University of Surabaya and in collaboration with professional organizations, namely Ikatan Ahli Ekonomi Islam. This journal is published three times a year (April, August and December). This journal focuses on the publication of research results and scientific articles on islamic banking, islamic finance, islamic microfinance institutions, non-bank financial institutions, islamic capital market, islamic economic and other themes related to Islamic finance.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 1,480 Documents
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Analisis Sistem Informasi Akuntansi Persediaan Barang Dagang Gas LPG pada PT Mulya Mandiri Sukabumi (Studi Kasus PT Mulya Mandiri Sukabumi) Rahmi Rahmawati Asri; Kartini Tina; Eriswanto Elan
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.26900

Abstract

Sistem informasi akuntansi yang andal sangat penting bagi perusahaan distributor seperti PT Mulya Mandiri Sukabumi dalam mengelola persediaan barang dagang gas LPG secara efisien. Di tengah tuntutan regulasi dan kebutuhan pelayanan tepat waktu, ketepatan pencatatan dan pengendalian stok menjadi hal krusial. Namun, dalam praktiknya masih ditemukan ketidaksesuaian antara data sistem dan kondisi stok fisik di lapangan. Penelitian ini bertujuan untuk menganalisis implementasi sistem informasi akuntansi persediaan barang dagang gas LPG serta mengidentifikasi kendala dan hambatan dalam proses distribusi di PT Mulya Mandiri Sukabumi. Metode yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data berupa observasi langsung, wawancara mendalam, dan studi dokumentasi. Penelitian dilakukan di lokasi operasional utama perusahaan, melibatkan informan dari berbagai bagian seperti manajer, kepala gudang, staf akuntansi, dan logistik. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi yang digunakan, yaitu Simelon, telah memberikan kontribusi positif terhadap pencatatan transaksi, pemantauan stok, dan pelaporan keuangan. Namun, terdapat kendala berupa keterlambatan distribusi, kurangnya koordinasi antar bagian, dan kesenjangan antara data sistem dengan stok fisik. Masalah ini berdampak pada efisiensi operasional, ketepatan laporan keuangan, dan kepuasan pelanggan. Kesimpulannya, sistem informasi akuntansi persediaan di PT Mulya Mandiri Sukabumi masih perlu ditingkatkan melalui integrasi sistem yang lebih baik, pelatihan karyawan, serta penguatan koordinasi internal guna mendukung pengambilan keputusan manajerial yang lebih tepat dan efektif.
Pengaruh Zakat Performance Ratio terhadap Return on Asset pada Bank Syariah Indonesia Arina Zulfa Kamelia; Mashuri Toha
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.26901

Abstract

Perkembangan perbankan syariah di Indonesia mengalami peningkatan signifikan dalam beberapa tahun terakhir. Salah satu tanggung jawab penting dari bank syariah adalah penyaluran zakat sebagai wujud pelaksanaan prinsip syariah dan bentuk tanggung jawab sosial. Namun, sejauh mana pengelolaan zakat—yang diukur melalui Zakat Performance Ratio (ZPR)—berpengaruh terhadap kinerja keuangan bank syariah, khususnya pada indikator Return on Assets (ROA), masih menjadi perdebatan dan belum banyak dikaji secara mendalam. Permasalahan yang diangkat dalam penelitian ini adalah bagaimana pengaruh Zakat Performance Ratio terhadap Return on Assets pada Bank Syariah Indonesia. Fokus permasalahan tersebut dijabarkan menjadi dua pertanyaan penelitian, yaitu: 1) Apakah Zakat Performance Ratio berpengaruh terhadap Return on Assets? 2) Seberapa besar pengaruh Zakat Performance Ratio terhadap Return on Assets pada Bank Syariah Indonesia? Untuk menjawab permasalahan tersebut, penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori. Data yang digunakan berupa laporan keuangan triwulanan Bank Syariah Indonesia dari tahun 2019 hingga 2023, yang dianalisis menggunakan metode statistik regresi linier sederhana. Proses analisis dilakukan dengan bantuan software IBM SPSS versi 27, yang juga mencakup uji asumsi klasik dan uji signifikansi. Hasil penelitian menunjukkan bahwa Zakat Performance Ratio tidak memiliki pengaruh yang signifikan terhadap Return on Assets pada Bank Syariah Indonesia. Berdasarkan uji parsial (t-test), nilai t-hitung < t-tabel (-1,532 < 1,724) dengan nilai signifikansi sebesar 0,143 > 0,05, sehingga hipotesis nol (H0) diterima dan hipotesis alternatif (H1) ditolak. Dengan demikian, dapat disimpulkan bahwa meskipun zakat merupakan kewajiban penting secara syar’i dan sosial, dalam konteks pengaruhnya terhadap kinerja keuangan (ROA) bank syariah, ZPR belum memberikan kontribusi yang berarti selama periode penelitian berlangsung.
Pengaruh Usia Perusahaan, Ukuran Perusahaan, Likuiditas, Pendapatan Premi, dan Hasil Investasi terhadap Laba Perusahaan Asuransi Jiwa Syariah di Indonesia Periode 2019-2024 Sofiyatun Nisa; Moh Mukhsin; Nani Suhartini
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.26907

Abstract

The purpose of this study was to determine the effect of Company Age, Company Size, Liquidity, Premium Income and Investment Returns on Profit of Sharia Life Insurance Companies in Indonesia. The sampling technique used purposive sampling technique for 6 companies for the period 2019-2024. Secondary data sources are based on the annual financial reports on the official websites of each company. The analysis technique used in this study uses Eviews 12 software through panel data regression analysis. The results of this study indicate that partially the age of the company has a negative and significant effect on profit. Liquidity, premium income, and investment returns have a positive and significant effect on profit. While company size has no effect on profit. Meanwhile, simultaneously the age of the company, the size of the company, liquidity, premium income and investment returns on the profit of Islamic life insurance companies in Indonesia.
Analisis Faktor Demografi terhadap Tingkat Literasi Keuangan Syariah Santri UNIA Prenduan Rona Rofiqoh; Mashuri Toha
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.26909

Abstract

Berbagai studi menunjukkan bahwa tingkat literasi keuangan syariah di kalangan santri masih belum optimal. Salah satu penyebab utamanya adalah keterbatasan materi pendidikan yang berfokus pada literasi keuangan syariah serta kurangnya paparan terhadap produk-produk keuangan syariah dalam kehidupan sehari-hari. Penelitian ini bertujuan untuk mengetahui pengaruh faktor demografi terhadap tingkat literasi keuangan syariah santri UNIA Prenduan, baik secara simultan maupun parsial, serta untuk mengukur seberapa besar pengaruh faktor demografi tersebut terhadap tingkat literasi keuangan syariah santri di lembaga keuangan syariah. Penelitian ini menggunakan pendekatan kuantitatif yang bertujuan untuk menjelaskan fenomena atau memahami pola melalui cara-cara yang terukur. Data yang dikumpulkan dianalisis secara statistik untuk memberikan gambaran yang jelas dan objektif mengenai fenomena yang diteliti. Hasil penelitian menunjukkan bahwa dari dua faktor demografi yang diteliti, yaitu usia dan pendidikan, hanya variabel pendidikan yang berpengaruh secara signifikan terhadap tingkat literasi keuangan syariah santri UNIA Prenduan. Hal ini dibuktikan melalui hasil uji t (parsial) dengan nilai t-hitung sebesar -3,920 > t-tabel 1,998 dan nilai signifikansi sebesar 0,000 < 0,05, sehingga H₁ diterima. Sebaliknya, variabel usia tidak menunjukkan pengaruh yang signifikan, dengan nilai t-hitung sebesar -0,155 < t-tabel 1,998 dan nilai signifikansi sebesar 0,877 > 0,05, sehingga H₁ ditolak. Dengan demikian, dapat disimpulkan bahwa tingkat pendidikan memengaruhi literasi keuangan syariah santri, sedangkan usia tidak memiliki pengaruh yang signifikan dalam konteks penelitian ini
Digitalization in Indonesian Culinary Human Resource Management: Strengthening Identity and Competitiveness Suprihandari, Miya Dewi
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.26918

Abstract

Digitalization has become a key factor in the transformation of human resource (HR) management, including in the Indonesian culinary sector. This study aims to analyze how the application of digital technology in HR management can strengthen cultural identity and increase competitiveness in the global market. Using a qualitative approach and case studies, this study found that digitalization, such as the use of technology-based training applications and online recruitment platforms, can improve operational efficiency while preserving the traditional values ​​of Indonesian cuisine. Digital technology is not only an operational tool, but also a transformational strategy that allows local culinary companies to maintain cultural heritage while competing in the global market (Westerman et al., 2014). These findings provide new insights into the importance of integrating digitalization in the cultural sector as a strategic step to face the challenges of the globalization era.
The Role of Digital Technology in Driving the Growth of Halal Fintech Ali Masyhuri, Mohammad
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.26920

Abstract

This study explores the role of digital technology in driving the growth of the halal fintech sector, which is growing along with the increasing demand for sharia-compliant financial services. Digital technologies, especially blockchain, artificial intelligence (AI), and big data, enable halal fintech to provide more transparent, efficient, and inclusive services. The adoption of digital technology in the sharia financial sector increases accessibility and convenience for consumers, and supports the creation of a more sustainable financial ecosystem (Zohra et al., 2021). By leveraging digital platforms, halal fintechs are not only strengthening their business foundations but also playing a vital role in expanding financial inclusion in countries with Muslim-majority populations. This study provides insights into how digital transformation can catalyze the growth of the halal fintech sector, while addressing the challenges faced by the industry in ensuring compliance with sharia principles.
Pengaruh Repositioning terhadap Customer Loyalty melalui Brand Equity sebagai Variabel Mediasi pada Layanan Kredit Konsumtif PT. Bank Pembangunan Daerah Jambi Febby Nanda Utami; Hamdiah; Adi Ihsan Syukri Amri; Rama Dhonal
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.26983

Abstract

Business development in banking sector has grown and progressively increase. Bank Jambi (PT. Bank Pembangunan Daerah Jambi) which is close to the image of "Bank PNS" is determined to become a professional bank, especially in consumptive credit services. The purpose of this study was to analyze the effect of repositioning on customer loyalty, analyze the effect of repositioning on brand equity, analyze the effect of brand equity on customer loyalty and analyze the effect of repositioning on customer loyalty mediated by brand equity in consumer credit services of Bank Pembangunan Daerah Jambi. The method used in this research is descriptive method through a survey approach. The sample respondents is 100 customer that using the consumptive credit services on Bank Pembangunan Daerah Jambi. The research variables are Repositioning, Customer Loyalty and Brand Equity. Data analysis was carried out with two approaches, qualitative and quantitative, with Structural Equation Modeling (SEM). The result of this research is Repositioning results have a significant effect on Customer Loyalty, Repositioning has a significant effect on Brand Equity, Brand Equity has a significant effect on Customer Loyalty and Repositioning has an indirect effect on Customer Loyalty through Brand Equity. Keywords : Repositioning, Customer Loyalty, Brand Equity, Consumer Credit Services
Dampak Materialisme, Pengendalian Diri dan Motivasi pada Perilaku Pengelolaan Keuangan Keluarga (Studi pada Masyarakat di Desa Ladang Panjang Kecamatan Sarolangun Kabupaten Sarolangun) Hamdiah; Febby Nanda Utami; Suci Wulandari
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.26985

Abstract

This study aims to analyze the influence of materialsm, self-control, and motivation on family financial management behavior in the community of Ladang Panjang village, Sarolangun District, Sarolangun Regency. Amid modernization and a growing consumerist lifestyle, rural communities are also experiencing shifts in value orientation that impact household financial behavior. The research method use is a survey with descriptive qualitative approach, involving 60 purposively selected respondents. Data were collected through observation and questionnaires based on indicators of each variable. The result show that materialsm negatively affects financial management behavior, while self-control and motivation play a positive role in encouraging wise financial decisions. These three variables interact and jointly influence the quality of family financial management. The findings highlight the importance of contextual fianncial education and instilling long-term planning values within households to improve economic resilience.
Strategi Digital Marketing dalam Meningkatkan Engagement Konsumen pada Tiktok Viva Cosmetics Christin Mora Nainggolan; Wiwik Handayani
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.27017

Abstract

The background of optimizing digital Marketing by local cosmetic brands like Viva Cosmetics on dynamic platforms such as TikTok prompted this research. The research objective is to identify and analyze Planning aspects within the digital Marketing Strategy implemented by Viva Cosmetics on TikTok to enhance consumer engagement and brand awareness. The implementation method uses a descriptive analysis approach to primary data collected through observation of content and interaction metrics on Viva Cosmetics' official TikTok account. Activity results show that meticulous content Planning, trend utilization, upload quality, and the application of content Marketing tactics, Search Engine Marketing-like approaches, and Influencer Marketing generate high engagement, as seen in popular content. The analysis technique involves interpreting engagement metrics and content strategies. It is concluded that Viva's TikTok Strategy effectively increases engagement and brand awareness, especially among young audiences. The research implication is the importance of strategic and adaptive Planning on TikTok for cosmetic brands to build audience connection and strengthen brand position.
Pengaruh Literasi Keuangan Syariah, Persepsi Kemudahan, Persepsi Kegunaan, Fitur Layanan dan Keamanan Terhadap Minat Menggunakan E-Money Linkaja Syariah (Studi Kasus pada Generasi Z di Kota Serang) Bahtiar; Mukhsin, Moh; Atiah, Isti Nuzulul
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.27036

Abstract

This research aims to analyze the influence of sharia financial literacy, perceived convenience, perceived usefulness, service features and security on interest in using LinkAja Syariah e-money among generation Z in Serang City. This research uses a quantitative approach with associative methods. Primary data was collected through questionnaires distributed to 290 generation Z respondents using cluster sampling techniques. Partial test results show that sharia financial literacy, perceived convenience, perceived usefulness, and service features have a positive and significant effect on interest in using LinkAja Syariah e-money. However, the security variable has no significant effect. Simultaneous test results state that all variables together have a significant effect on interest in use. These findings reinforce the importance of sharia literacy and perceived ease of technology in encouraging the adoption of e-money based on sharia principles. Keyword: E-Money, Interest in Using, LinkAja Syariah, Perception of Convenience, Perception of Usefulness, Security, Service Features, Sharia Financial Literacy

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