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Komitmen : Jurnal Ilmiah Manajemen
Published by UIN Sunan Gunung Djati Bandung
ISSN : -     EISSN : 27231526     DOI : 10.15575/jim.v2i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Komitmen; Jurnal Ilmiah Manajemen diterbitkan oleh Jurusan Manajemen Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sunan Gunung Djati Bandung. Jurnal ini menerbitkan hasil riset empiris pada bidang ilmu Manajemen meliputi Manajemen Sumber Daya Manusia, Pemasaran, Keuangan, Operasional, dan Manajemen Strategik dan kajian lain yang terkait.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 208 Documents
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INSTITUTIONAL AND POLICY DEVELOPMENT IN ISLAM Nurhidayat, Naufal; Ulpah, Dina Mariana; Nugraha, Hanafi; Sunengsih, Imas
KOMITMEN: Jurnal Ilmiah Manajemen Vol. 6 No. 1 (2025): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v6i1.43798

Abstract

This journal examines Islamic development institutions and policies. It aims to learn more about Islamic institutional and development policies in ensuring that the interests of society are aligned with the principles of Shari’a. The method used in this journal is a qualitative approach obtained from the literature of books, articles and the internet and refers to previous research that is collaborated into related discussions so that the author can provide systematic and relevant conclusions. The results of this journal state that institutions and policies have a relationship in development, especially the country’s economy, which is realized through special institutions related to public welfare, such as shari’a banking, shari’a pawn shops, BAZNAS, BMT. In Islam, economic development is not only a physical necessity, but is oriented towards spiritual development through aspects of tawhid, khalifah politics, tazkiyah, and physical development.
CONSUMER CONFIDENCE IN HALAL SKIN CARE PRODUCTS IN ISLAMIC ECONOMICS Fatonah, Nurul Fitriani; Diana, Dessy Rahmawati; Gunariah, Frilla; Nurdiansyah, Irdan; Syamjani, Raaf
KOMITMEN: Jurnal Ilmiah Manajemen Vol. 6 No. 1 (2025): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v6i1.43799

Abstract

This study aims to analyze consumer trust in halal skincare products within the framework of Islamic economics. In recent years, the demand for halal skincare products has increased alongside the growing awareness among Muslim consumers about the importance of product compliance with Sharia principles. Consumer trust plays a crucial role in purchase decisions. In the Islamic context, the halal label encompasses not only the ingredients used but also the production processes that adhere to Sharia guidelines. This study employs a quantitative approach using a questionnaire distributed to 59 respondents who use halal skincare. Data analysis was conducted using simple linear regression to determine the influence of consumer trust on the quality of halal skincare products within Islamic economics. The results show that consumer trust significantly affects the purchase of reliable halal skincare products, with halal certification serving as a key factor in providing safety and confidence for Muslim consumers in choosing skincare products.
THE CONCEPT OF DEMAND AND SUPPLY IN ISLAMIC MACROECONOMICS ACCORDING TO MUHAMMAD NEJATULLAH SIDDIQI Yusuf, Nawaf; Fatonah, Nurul Fitriani; Syamjani, Raaf; Sunengsih, Imas; Rusdiani, Meri; Rahmawati, Dessy
KOMITMEN: Jurnal Ilmiah Manajemen Vol. 6 No. 1 (2025): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v6i1.43802

Abstract

This paper is motivated by the emergence of economic problems and Islamic economic thought revived, especially after fiqh scholars and scholars in other fields of science realized that the Islamic world was lagging behind the Western world. In development, especially in modern times, fiqh scholars have a strong tendency to see various differences of opinion from various fiqh madhhabs as a unit that is not separated. Nevertheless, the difference in principles between Islamic economic figures is increasingly unstoppable in the midst of the rapid flow of the world's major ideologies, namely the economic system of Capitalism and Socialism. It is related to the emergence of economic problems, and the differences of madhhab in Islamic economic circles. Mainstream madhhab argues that overall, there is no gap between the amount of economic resources and human needs, meaning that there is a balance. This madhhab agrees that economic problems arise because of limited resources and are faced with unlimited human desires. The purpose of this paper is to understand Islamic economic thought in all its forms, to examine the concept of demand and supply of two activities that underlie economic activities, for example, the total demand and supply of rice around the world is at the equilibrium point. However, if we talk about a specific place and time, then it is very likely that there will be a scarcity of resources. This research is qualitative-research. The type of research is literature by exploring and comparing the thoughts of contemporary Islamic economic figure Muhammad Nejatullah Siddiqi. The results of this mainstream madhhab research give the most color in the discourse of Islamic economics today, so that this madhhab has no difference between conventional economics and Islamic economics. The difference is only in the mechanism for solving economic problems which according to mainstream madhhab must refer to the Qur'an and As-Sunnah.
ANALISA KINERJA LINGKUNGAN, UKURAN PERUSAHAAN, MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR HEALTHCARE Hutagalung, Sabrina; Tampubolon, Lambok DR
KOMITMEN: Jurnal Ilmiah Manajemen Vol. 6 No. 1 (2025): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v6i1.43903

Abstract

Penelitian ini meneliti keterkaitan antara kinerja lingkungan, skala perusahaan, dan modal intelektual terhadap nilai perusahaan, dengan kinerja keuangan sebagai variabel yang memoderasi hubungan tersebut. Studi ini dilakukan pada perusahaan-perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2021 hingga 2023. Sampel penelitian melibatkan 10 perusahaan yang dievaluasi melalui indeks PROPER, yang digunakan sebagai acuan untuk mengukur kinerja lingkungan. Metode analisis menggunakan model regresi moderasi untuk mengeksplorasi pengaruh kinerja lingkungan, ukuran perusahaan, dan modal intelektual terhadap nilai perusahaan, serta untuk menilai sejauh mana kinerja keuangan memengaruhi hubungan-hubungan tersebut. Hasil penelitian menunjukkan bahwa kinerja lingkungan berhubungan negatif dengan nilai perusahaan, sementara skala perusahaan berdampak positif. Kinerja keuangan sebagai moderator terbukti signifikan hanya dalam memperkuat hubungan antara kinerja lingkungan dan nilai perusahaan.
THE RELEVANCE OF THE CONCEPT OF THE KHILAFAH ECONOMY IN FACING THE INDONESIAN ECONOMIC CRISIS ACCORDING TO UMER CHAPRA Arief, Suyoto; Izdihar, Nadia Ingrida
KOMITMEN: Jurnal Ilmiah Manajemen Vol. 6 No. 1 (2025): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v6i1.43905

Abstract

An economic crisis is a complex phenomenon that reflects the occurrence of significant disruption in the economic mechanism of a country or region, which has the potential to cause widespread impacts both socially and politically. Umer Chapra argues that the concept of the Khilafah is the foundation of Islamic economics that emphasizes social responsibility, justice, and collective welfare. So the purpose of this study is to determine the relevance of the Khilafah economy in dealing with the economic crisis in Indonesia. This study uses a descriptive qualitative research method with library research techniques. The results of this study are the relevance of the wealth distribution paradigm offered by the Khilafah, through the practice of zakat, sadaqah, and waqf, then, the usury-free financial system recommended in the Khilafah economy is very relevant to implemented in Indonesia. In addition, the role of the government in maintaining social welfare is also a crucial point in implementing the Khilafah economy. Finally, the values of social solidarity contained in the concept of the Khilafah can strengthen the economic resilience of society.
THE INFLUENCE OF CAPITAL ADEQUACY, FUND TO ACCOUNT FOR DEPOSIT AND NON-PERFORMING ACCOUNT OF RETURN ON ASSETS IN PT. TIMELINE OF BANK JABAR BANTEN SHARIA BANK (2015-2023) Alli, Kurnia Fatimah
KOMITMEN: Jurnal Ilmiah Manajemen Vol. 6 No. 1 (2025): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v6i1.43906

Abstract

Banks play an important role in a nation's economic development by acting as a financial intermediary connecting spare funds with those in need of capital. Islamic banks, like any financial institution, face financial risks in their operations and financial activities. A high-performance company is often characterized by its ability to achieve high profits at low costs. All business activities, including banking, involve various risks, especially financial risks that affect profits and paying obligations. This study examines how capital adequacy (CA) affects Return on Assets (ROA) and Funding Ratio (FDR) as well as the effect of Non-Performing Financial Ratio (NPF) on these metrics. A descriptive method was used with a quantitative method using secondary from the financial statements of PT. Bank Jabar Banten Syariah (2015-2023) accessed through their website. The results show partial effects.
TRENDS IN ISLAMIC ECONOMICS AND SUSTAINABLE DEVELOPMENT GOALS (SDG’S) RESEARCH: A BIBLIOMETRIC ANALYSIS Wiryawan, M. Ryzki; Isma, Resti Aprilia
KOMITMEN: Jurnal Ilmiah Manajemen Vol. 6 No. 1 (2025): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v6i1.43931

Abstract

This study employs a literature review and bibliometric analysis to examine the connection between Islamic Economics and the SDGs. It seeks to systematically map the intellectual framework, knowledge growth trends, author contributions, the impact of sources, and the predominant topics. Data are gathered from the Scopus database and analyzed using R Studio and VOS Viewer. The aim of this study is to provide future researchers with an overview of the literature and its scope, while also helping them understand the development of research in this area and explore further topics related to it. Islamic Economics has the potential to contribute to resource mobilization efforts at the global, national, and local levels in achieving the SDGs. It plays a key role in promoting investment and trade to drive development and prosperity.
PENGARUH PENDAPATAN PREMI, DAN ASET INVESTASI TERHADAP PROFITABILITAS SERTA IMPLIKASINYA TERHADAP TINGKAT SOLVABILITAS BERBASIS RISIKO PADA PERUSAHAAN ASURANSI JIWA Hasan, Julina; Tampubolon, Lambok DR
KOMITMEN: Jurnal Ilmiah Manajemen Vol. 6 No. 1 (2025): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v6i1.44382

Abstract

Perkembangan industri asuransi dan meningkatnya kesadaran masyarakat akan kebutuhan asuransi, perlu didukung oleh pengetahuan yang cukup tentang bagaimana aset investasi dan pendapatan premi yang sering dianggap sebagai faktor utama dalam menilai perusahaan asuransi, mempengaruhi profitabilitas perusahaan, dan bagaimana implikasinya terhadap Risk Based Capital atau RBC (metode pengukuran rasio solvabilitas). Penelitian terhadap 12 perusahaan asuransi dengan data laporan keuangan tahun 2019 sampai dengan 2024, menggunakan SPSS, hasil variabel aset investasi sebesar -0,02 menunjukkan bahwa aset investasi kurang berpengaruh terhadap profitabilitas, namun hasil variabel pendapatan premi sebesar 0,035 menunjukkan bahwa pendapatan premi berpengaruh signifikan terhadap profitabilitas. Profitabilitas tercermin dalam laba ditahan sebagai bagian dari ekuitas pemegang saham, selain modal. Besarnya ekuitas mencerminkan solvabilitas. Penelitian ini menjelaskan bagaimana tingkat solvabilitas masih harus dibandingkan dengan jumlah modal minimum berbasis risiko (MMBR) yaitu dana yang dibutuhkan untuk mengantisipasi risiko yang mungkin timbul akibat penyimpangan pengelolaan aset dan liabilitas dalam perhitungan RBC. Terkait dengan peralihan PSAK 62 dan PSAK 117 dimana aset investasi dan pendapatan premi disajikan dalam akun yang berbeda, penelitian ini juga mengulas konsep laporan keuangan dengan PSAK 117 sebagai pengembangan kualitas pelaporan keuangan perusahaan asuransi dimana pada PSAK terbaru ini tingkat profitabilitas dapat dianalisis lebih tepat karena telah dilakukan pemisahan antara kontrak asuransi dan non asuransi, pemisahan sumber pendapatan dari underwriting dan investasi, perhitungan nilai waktu uang, pengakuan laba yang konsisten sepanjang masa pertanggungan, dan juga perhitungan penyajian kerugian usaha sejak awal.

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