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Mabsya : Jurnal Manajemen Bisnis Syariah
Published by Institut Agama Islam Negeri Purwokerto
ISSN : 27145565     EISSN : 27147797     DOI : https://doi.org/10.24090/mabsya
Core Subject : Economy,
Economics, Econometrics & Finance
The journal is published twice a year in June and December. Contains scientific articles in the form of research, analysis study, theoretical study, and review of studies in the field of Islamic business, accounting, and management. Publishing this journal aims to increase the quantity and quality to spread knowledge and also as a means of communication between scientists, practitioners, students, and observers of Islamic business and management studies. The journal intended to be the journal for publishing articles reporting the results of research on Islamic business and management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 49 Documents
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Manajemen Produksi Home Industry Perspektif Ekonomi Islam Akhmadi, Slamet; Istiqomah, Istiqomah
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 1 No 2 (2019): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v1i2.3463

Abstract

Home Industry Mega Sandra is a furniture business in Buntu, Kroya, Cilacap that utilizes raw materials of teak, jackfruit wood, and laban wood in making furniture. According to T. Hani Handoko management production is an optimal management efforts in the use of resources in the process of transforming raw materials and labor into various products or services. Management production is also the process of making products or providing services, creating and operating systems and structures through the people involved in them. Management production is also a very important role in the process of making furniture. The purpose of this research is to find out what management production is used by Mega Sandra's Home Industry in the perspective of Islamic economics. Based on the results of research conducted by the author, it can be concluded that the Mega Sandra home industry has run its production management process in accordance with the perspective of Islamic economics. About natural resources (raw materials), human resources (labor) in accordance with Islamic sharia.
Analisis Kinerja Keuangan pada Primer Koperasi Pegawai Universitas Pembangunan Nasional “Veteran” Yogyakarta Sulasih, Sulasih
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 1 No 2 (2019): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v1i2.3464

Abstract

The purpose of this study is to find out and analyze the extent to which the financial performance conditions that have been achieved by cooperatives in the past 5 years on the basis of assessing business capital turnover, profit margins, economic profitability, own capital profitability are good and to apply and compare knowledge obtained under the real circumstances. This type of research is to describe and solve a problem raised in the study, namely the analysis of financial performance, the research used is a case study with quantitative descriptive analysis, namely the method of data analysis using quantitative calculations (numerical data) used on data of objects that have been collected. The results of this study indicate that judging from the level of business capital turnover has fluctuating movements, when viewed from the profit margin it tends to increase, whereas when viewed from economic profitability tends to decrease and when viewed from the profitability of its own capital tends to increase assessed more able to manage businesses with their own capital.
Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Cilacap Shafrani, Yoiz Shofwa
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 1 No 2 (2019): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v1i2.3465

Abstract

Dealing with taxation in Cilacap Regency, an MoU was conducted between Cilacap Regional Police and the Regional Revenue Service Unit or Samsat Cilacap. The signing was to help the government raise awareness of paying taxes for motor vehicle owners. The purpose of this study is to determine the effect of taxation, tax sanction assertiveness, and service quality on motor vehicle taxpayer decisions in Cilacap district. The results of this study that tax knowledge has no effect on taxpayer compliance. Firmness of tax sanctions does not affect taxpayer compliance. Beer service quality has an effect on tax compliance. Knowledge of taxation, the firmness of tax sanctions and the quality of service together affect the taxpayer compliance.
PENGARUH KINERJA KEUANGAN TERHADAP SISTEM INFORMASI AKUNTANSI (SIA) PADA USAHA KECIL MENENGAH (UKM) DI BANDAR LAMPUNG Sari, Meita Sekar; Sugiyani, Sugiyani
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 1 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i1.3769

Abstract

"BPS-Statistics Indonesia, 2017: 23" State: economic development in Indonesia Small and Medium Enterprises (SMEs) are always described as a sector that has an important role. Described in Kompas.Com many Small and Medium Enterprises (SMEs) are developing at this time, that there are still a lot of Small and Medium Enterprises (SMEs) actors who do not realize the importance of neat financial records and bookkeeping, most of the Small and Medium Enterprises (SMEs) actors are still " blind "accounting. As a result, it is natural that many of them do not have a bookkeeping business that has the potential to grow. This type of research is quantitative with a collaborative research design. The population in this study are all small and medium businesses in Bandar Lampung, which have been recorded at the Central Statistics Agency (BPS) of Lampung province, amounting to 278 SMEs. Respondents obtained and used in this study were 55 SMEs. Analysis of the data used in this study is the classic assumption test and multiple regression analysis using the simultaneous test (Fcount test) and persial test (t test). The results showed that the output results can be seen that the calculated F value of 5020, when compared with the value of the table f of 2.40, then F count> F table then the Cash Ratio, Current Ratio, Return On Assets, Return On Equity, and Net Profit Margin together with the accounting information system is accepted, H0 is rejected. T Test results show that Cash Ratio, Current Ratio, Return On Equity (ROE), and Net Profit Margin significantly influence the Accounting Information System (AIS), while Return On Assets do not significantly influence the Accounting Information System (SIA). The results of multiple linear regression analysis showed the coefficient of determination (R Square) of 0.705 or 70.50% which means that changes that occur in the accounting information system (SIA) (Y) can be explained by the variable Cash Ratio, Current Ratio, ROA, ROE, and NPM (X1, X2, X3, X4, and X5) of 70.50%, and the remaining 29.50% is explained by other variables not proposed in this study.
PENGARUH KESADARAN WAIJB PAJAK, SANKSI PAJAK DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT BANDAR LAMPUNG Saputri, Dwi Anggraeni; Anisa, Nur
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 1 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i1.3772

Abstract

This study aims to determine the effect of taxpayer awareness, tax sanctions, and samsat drive thru system on taxpayer compliance in paying motor vehicle tax at the Bandar Lampung Samsat Office. The method of analysis uses multiple linear regression. The population was taken from motorized taxpayers who were registered at the Bandar Lampung Samsat Office. The sample used in this study was 100 respondents and the sampling technique used random sampling. The variables in this study are independent variables, namely taxpayer awareness (X1), tax sanctions (X2) and samsat drive thru system (X3), while the dependent variable is taxpayer compliance (Y). data were analyzed using SPSS. The results showed that the awareness of taxpayers, tax sanctions, and samsat drive thru systems simultaneously had a positive and significant effect on taxpayer compliance in paying motor vehicle tax at the Bandar Lampung Samsat Office.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI, DAN MOTIVASI TERHADAP KINERJA MANAJERIAL Salma, Nur
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 2 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i2.3773

Abstract

This research aims to understand and analyze the participation of the establishment of the budget, organization commitment and motivation of its effect on managerial performance on a body of financial management and its assets the city of bandar lampung. This study using samples from 64 respondents is the population employees at financial and assets management board of the area of a Bandar Lampung city as an object of research. Data collection method undertaken directly using data primary that is spreading the questionnaire to respondents.While the analysis used to know free variable influence (X1) budgeting participation, ( X2) organizations commitment and (X3) motivation on bound variables (Y) managerial performance is multivle regression linier analysis program spss 20. This research result indicates that using level significance 0.05 because the two sides so 2.5 % and n = 64 obtained f table of = 2,76. While f count seen of the output of sports data is 55,773 (f count > f table) and based on the f this concluded that simultaneously budgedting participation, organization commitment and motivation have had a positive impact and significant on managerial performance.Then with a significance 0.05 and n = 64 obtained t table of 2,0003, while t count of 2,084 to budgedting participation , 4,295 to organizations commitment and 2,409 to motivation ( t count > t table) and based on the t this inferred budgeting participation, organization commitment and motivation have had a positive impact and significant on managerial performance.
REFORMULASI PENGALOKASIAN DANA DESA TAHUN ANGGARAN 2020 Kumala, Fitria Zana
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 1 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i1.3813

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan pengalokasian Dana Desa (DD) tahun anggaran 2019 dan 2020 serta mendeskripsikan faktor-faktor yang menyebabkan perubahan formula pengalokasian Dana Desa pada tahun anggaran 2020. Metode penelitian ini menggunakan metode deskriptif kualitatif dimana data mengenai pengalokasian Dana Desa pada tahun anggaran 2019 dan 2020 yang digunakan adalah berdasarkan Peraturan Menteri Keuangan Republik Indonesia tentang Pengelolaan Dana Desa. Wawancara tidak terstruktur dengan Tenaga Ahli Pembangunan Partisipatif Kabupaten Purbalingga dilakukan untuk mengetahui faktor-faktor yang menyebabkan perubahan formula pengalokasian Dana Desa pada tahun anggaran 2020. Dari penelitian ini dapat disimpulkan bahwa perbedaan pengalokasian Dana Desa pada tahun anggaran 2019 dan 2020 terletak pada perubahan formula yang digunakan untuk pengalokasian Dana Desa dimana pada tahun anggaran 2019 rincian Dana Desa setiap desa dan daerah kabupaten/ kota dialokasikan berdasarkan tiga jenis alokasi saja, yaitu Alokasi Dasar, Alokasi Afirmasi, dan Alokasi Formula sedangkan pada tahun anggaran 2020 pengalokasian tersebut berdasarkan empat jenis alokasi, yaitu Alokasi Dasar, Alokasi Afirmasi, Alokasi Kinerja, dan Alokasi Formula. Perbedaan juga terletak pada persentase pagu setiap alokasi. Pada tahun anggaran 2019 pagu Alokasi Dasar adalah sebesar 72% dari anggaran Dana Desa nasional kemudian turun menjadi 69% dari anggaran Dana Desa nasional pada tahun anggaran 2020. Pada tahun anggaran 2019 pagu Alokasi Afirmasi adalah sebesar 3% dari anggaran Dana Desa nasional kemudian turun menjadi 1.5% dari anggaran Dana Desa nasional pada tahun anggaran 2020. Pada tahun anggaran 2019 tidak terdapat pagu Alokasi Kinerja, sedangkan pada tahun anggaran 2020 terdapat Alokasi Kinerja yang besarnya 1.5% dari anggaran Dana Desa nasional. Pada tahun anggaran 2019 pagu Alokasi Formula adalah sebesar 25% dari anggaran Dana Desa nasional kemudian naik menjadi 28% dari anggaran Dana Desa nasional pada tahun anggaran 2020. Selanjutnya faktor-faktor yang menyebabkan perubahan formula pengalokasian Dana Desa pada tahun anggaran 2020 adalah terdapat desa yang tidak menginginkan kenaikan status desa karena akan kehilangan Alokasi Afirmasi, evaluasi dari pemerintah untuk menurunkan persentase Alokasi Dasar agar lebih mencerminkan keadilan dan kondisi desa, evaluasi dari pemerintah untuk menaikkan Alokasi Formula agar lebih mencerminkan kondisi riil desa berdasarkan jumlah penduduk, jumlah penduduk miskin, luas wilayah, dan indeks kesulitan geografis, serta pemberian apresiasi/ reward dari pemerintah berupa pemberian Alokasi Kinerja kepada desa-desa yang memiliki kinerja terbaik.
KOMPARASI RISK DAN RETURN SAHAM DAN SAHAM SYARIAH Farrukhy, Abil Finda
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 1 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i1.3862

Abstract

Abstract This research aims to identify the difference in the mean return and risk of regular and sharia stock listed on the Indonesia Stock Exchange as a provider of secondary data listed in the consumer goods industry in the 2019 period. The data analysis techniques in this research are using descriptive and inferential statistics analysis. The results of descriptive analysis within 1 year showed that the average return of regular stock is -0.0018342 or -0.18% while the average return of Sharia stock 0,0009238 or 0.09%. The risk level of regular stock during the period of 1 year is 0.0539309 or 5.39%. while the risk level of sharia stock is 0.0142570 or 1.43%. Based on the results of inferential analysis research using a different test (Independent Sample t-test), obtained result that there is no significant difference between return and risk of regular stock and Sharia stock. Keywords: Return, Risk, Regular Stock, Sharia Stock Abstrak Penelitian ini bertujuan untuk mengidentifikasi perbedaan rata-rata return dan risk saham reguler dan saham syariah yang tercatat pada Bursa Efek Indonesia sebagai penyedia data sekunder yang tercantum di bidang industri barang konsumsi periode 2019. Teknik analisis data penelitian ini menggunakan analisis statistik deskriptif dan inferensial. Hasil analisis deskriptif pada kurun waktu 1 tahun menyatakan bahwa rata-rata return saham reguler senilai -0,0018342, sedangkan rata-rata return saham syariah senilai 0,0009238. Tingkat Risk saham reguler selama kurun waktu 1 tahun senilai 0,0539309, sedangkan tingkat risk saham syariah senilai 0,0142570. Berdasarkan hasil penelitian analisis inferensial dengan menggunakan uji beda (Independent Sample t-test) dihasilkan bahwa tidak ditemukan perbedaan signifikan antara return dan risk saham reguler dengan saham syariah. Kata Kunci: Return, Risk, Saham Reguler, Saham Syariah
OBLIGASI DAERAH YANG "TAK KUNJUNG" TERBIT SEBAGAI SALAH SATU FAKTOR PERKEMBANGAN DAERAH Triyansyah, Taymi; Aini, Nor; Hana, Kharis Fadlullah
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 1 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i1.3863

Abstract

English: Law No. 33 of 2004 is a source of legal basis used as a guideline in the process of issuing regional bonds. This study discusses issues related to the issuance of regional bonds in Indonesia, particularly in the provinces of Central Java, West Sumatra, and West Kalimantan. In connection with the issuance of regional bonds, to date there are now regions that issue regional bonds including of Central Java, West Sumatra, and West Kalimantan. The purpose of this study is to find out more about the problems that form the basis of the issue of bonds in the region. Researchers use descriptive analysis method that can indicate the level of income and finance of the provinces of Central Java, West Sumatra, West Kalimantan where the region has met the requirements to issue regional bonds. While the SWOT analysis conducted in the area, each region still has many obstacles in the process of issuing regional bonds, one of which is the problem in human resources (SDM). Keywords: Regional Bonds, Regional Development, SWOT. Indonesia: Undang-undang No. 33 tahun 2004 merupakan sumber dasar hukum yang dijadikan pedoman dalam proses penerbitan obligasi daerah. Penelitian ini membahas permasalahan terkait penerbitan obligasi daerah di Indonesia, khususnya pada provinsi Jawa Tengah, Sumatra Barat, dan Kalimantan Barat. Berkaitan dengan penerbitan obligasi daerah, sampai saat ini belum ada daerah yang menerbitkan obligasi daerah termasuk Jawa Tengah, Sumatra Barat, dan Kalimantan Barat. Tujuan dari penelitian ini yaitu untuk mengetahui lebih lanjut permasalahan yang menjadi dasar tidak terbitnya obligasi didaerah tersebut. Peneliti menggunakan metode analisis diskriptif yang dapat menunjukan tingkat pendapatan dan keuangan provinsi Jawa Tengah, Sumatra Barat, Kalimantan Barat dimana daerah tersebut sudah memenuhi syarat untuk melakukan penerbitan obligasi daerah. Sedangkan analisis SWOT yang dilakukan pada daerah tersebut, masing-masing daerah masih memiliki banyak kendala dalam proses penerbitan obligasi daerah salah satunya yaitu permasalahan pada sumber daya manusianya (SDM). Kata Kunci: Obligasi Daerah, Perkembangan Daerah, SWOT.
PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN FARMASI MILIK BUMN DAN SWASTA DI BEI PERIODE 2016-2018 Candrayani, Lia; Fitri, Ziana; Fadlullah Hana, Kharis
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 1 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i1.3877

Abstract

The purpose of this study was to determine the comparison of the financial performance of state-owned pharmaceutical companies with private-owned pharmaceutical companies and find out what factors affect differences in company performance based on analysis of profitability, market value rations and EVA. This study using a quantitative approach using a comparative descriptive method that took a sample of 4 pharmaceutical companies listed on the Stock Excahange. The data analysis technique uses a different independent sample T-test by comparing financial data from state-owned and private pharmaceutical companies in the 2016-2018 period. The results of the study show that return on equity (ROE) analysis of state-owned pharmaceutical companies is not safe because there are significant differences in the precentage above 15% and private pharmaceutical above 15%. The earning per share (EPS) analysis results of state-owned companies reached 0,35 and private pharmaceutical companies reached 50,71. As well as economic value added (EVA) analysis produces data there are differences in financial performace where the state-owned pharmaceutical companies have increased and privat pharmaceutical companies have decreased.

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