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Mabny : Journal of Sharia Management and Business
Published by Institut Agama Islam Negeri Madura
ISSN : 27978487     EISSN : 27976319     DOI : https://doi.org/10.19105/mabny
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The articles of Mabny : Journal of Sharia Management and Business is focus on : 1. Islamic Management Business 2. Management of Zakat & Wakaf 3. Marketing Management 4. Finance Management 5. Operation Management 6. Human Resource Management 7. Management Information System 8. E-Commerce 9. Risk Management 10. Entrepreneuship 11. Asset Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 69 Documents
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Studi Literatur Review: Manajemen Zakat Di Benua Asia Firawati, Putri Ayu
Mabny: Journal of Sharia Management and Business Vol. 4 No. 2 (2024): Mabny : Journal of Sharia Management and Business
Publisher : Faculty of Islamic Economics and Business, Madura Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/mabny.v4i02.13523

Abstract

Abstract: Zakat is obligatory for Muslims who have fulfilled certain requirements and is a form of worship to Allah. Each Asian country has different zakat management. The aim of this research is to describe zakat management in several countries in continent Asia. The research method uses descriptive qualitative literature study (literature review) with collection techniques obtained from journals, books and other supporting documents. The research results show that zakat management in several Asian countries continent is different, where there are several Asian countries continent that require zakat and do not require zakat for their citizens. Apart from that, there are also Asian countries whose management is managed by the state, managed by the private sector, or managed by the state and the private sector simultaneously. Meanwhile, the zakat collected is distributed to groups entitled to receive zakat, namely eight asnaf with a certain priority scale according to the situation and constitution of each country, with zakat distributed in consumptive and productive forms. Keywords: Zakat, Zakat Management. Abstrak: Zakat hukumnya wajib bagi umat Islam yang sudah memenuhi syarat tertentu dan menjadi bentuk ibadah kepada Allah. Setiap negara Asia, memiliki manajemen zakat yang berbeda. Tujuan penelitian ini yaitu untuk mendeskripsikan terkait manajemen zakat dibeberapa negara benua Asia. Metode penelitian mempergunakan deskriptif kualitatif dengan studi kepustakaan (literatur review) dengan teknik pengumpulan didapatkan dari jurnal, buku serta dokumen pendukung lainnya. Hasil penelitian menunjukkan bahwasanya, manajemen zakat pada beberapa negara dibenua Asia berbeda, dimana terdapat beberapa negara benua Asia yang mewajibkan zakat serta tidak mewajibkan zakat pada warga negaranya. Selain itu, terdapat pula negara Asia yang pengelolaannya dikelola oleh negara, dikelola oleh swasta, ataupun dikelola oleh negara serta swasta secara bersamaan. Sementara zakat yang terkumpul didistribusikan kepada golongan berhak menerima zakat yakni delapan asnaf dengan skala prioritas tertentu sesuai situasi dan konsiti tiap negara dengan zakat didistribusikan berbentuk konsumtif serta produktif. Kata Kunci: Zakat, Manajemen Zakat.
Analisis Rasio Keuangan Pada Perusahaan PT Salim Ivomas Pratama Tbk Periode 2020-2023 Dalam Perspektif Studi Kelayakan Bisnis H, Fitriya Nurul; Rahman, Abdur
Mabny: Journal of Sharia Management and Business Vol. 4 No. 2 (2024): Mabny : Journal of Sharia Management and Business
Publisher : Faculty of Islamic Economics and Business, Madura Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/mabny.v4i02.14376

Abstract

Penelitian ini mengkaji rasio profitabilitas dan solvabilitas PT Salim Ivomas Pratama Tbk selama periode 2020-2023 dengan menggunakan metode kuantitatif berbasis data sekunder. Hasil analisis menunjukkan variasi signifikan dalam efisiensi penggunaan aset dan kinerja keseluruhan. Pada tahun 2020, perusahaan mengalami kesulitan memenuhi standar industri, namun mencatat peningkatan pada tahun-tahun berikutnya. Meskipun ada peningkatan, kinerja masih di bawah standar yang diharapkan, mengindikasikan isu dalam manajemen aset dan pencapaian profitabilitas. Studi ini menyoroti pentingnya manajemen aset yang efektif, adaptasi, dan inovasi berkelanjutan untuk menjaga kinerja yang baik dan mengatasi fluktuasi pasar. Ditemukan juga bahwa perusahaan telah membuat kemajuan dalam mengurangi ketergantungan pada utang, terutama melalui penurunan rasio utang terhadap ekuitas. Namun, masih terdapat ruang untuk peningkatan lebih lanjut.Penelitian ini merekomendasikan evaluasi dan perencanaan strategi keuangan yang komprehensif untuk mengoptimalkan struktur modal dan memperkuat kesehatan keuangan. Langkah ini diharapkan dapat meningkatkan posisi pasar perusahaan dan memastikan keberlanjutan jangka panjang.
Analisis Penerapan Prinsip Etika Bisnis Islam Dalam Transaksi Jual Beli Di CV. Swalayan Cahaya Abadi Mambulu Barat Safitri, Alfia; Rahman, Abdur
Mabny: Journal of Sharia Management and Business Vol. 4 No. 2 (2024): Mabny : Journal of Sharia Management and Business
Publisher : Faculty of Islamic Economics and Business, Madura Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/mabny.v4i02.14378

Abstract

Perlambatan ekonomi global telah menghasilkan pertumbuhan ekonomi yang sangat cepat, yang telah meningkatkan standar kesuksesan bisnis. Persaingan yang ketat ini sering kali mengakibatkan praktik bisnis yang tidak aman dalam hal jual beli. Banyak pemilik bisnis yang terlibat dalam praktik menjual barang yang telah mereka beli. Tujuan penelitian ini adalah untuk mengetahui penerapan prinsip etika bisnis Islam di CV. Swalayan Cahaya Abadi, bagaimana para pedagang menerapkan prinsip-prinsip tersebut, dan memahami pandangan para pedagang mengenai prinsip etika bisnis Islam di swalayan ini. Metode penelitian yang digunakan adalah studi lapangan (field research), dengan data diperoleh melalui wawancara dan observasi langsung terhadap pemilik, karyawan, dan pembeli di CV. Swalayan Cahaya Abadi. Hasil penelitian menunjukkan bahwa CV. Swalayan Cahaya Abadi sepenuhnya menerapkan prinsip-prinsip etika bisnis Islam, yang mencakup kejujuran, keadilan, transparansi, dan tanggung jawab sosial dalam setiap transaksi jual beli yang dilakukan. Penelitian ini mengungkap bahwa penerapan etika bisnis Islam dapat meningkatkan kepercayaan dan kepuasan pelanggan, serta menciptakan lingkungan usaha yang lebih harmonis dan berkelanjutan.
Peran Brand Ambassador Dalam Meningkatkan Brand Awareness Pada Mytafash_Up Izzmatika, Ananda Novita; Halida, Uly Mabruroh
Mabny: Journal of Sharia Management and Business Vol. 4 No. 2 (2024): Mabny : Journal of Sharia Management and Business
Publisher : Faculty of Islamic Economics and Business, Madura Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/mabny.v4i02.15122

Abstract

Abstract: This study aims to examine the role of Brand Ambassadors in Increasing Brand Awareness. This research method uses a qualitative method with a case study approach. The collection of sources is from secondary data and primary data obtained from observations, interviews, and documentation. Interviews were conducted in a semi-structured manner, the technique used was non-participant observation and documentation as authentic evidence. The informants from the subjects of this study were business owners or owners, brand ambassadors, customers of Mytafash_Up. The use of Brand Ambassadors is certainly an urgency for this study, because nowadays companies are required to be more sensitive to the development of consumer attraction to brand image, especially those who are still newbies. Of course, a way is needed to build brand awareness on Myafash_Up. Brand ambassadors are important because they are a bridge between the community and company supporters to introduce products, especially local brands with grade A quality and build brand awareness of Mytafash_Up. And from the role of brand ambassadors used by Mytafash_Up, it can be said to be effective, from the feedback obtained and felt by the owner with the development of the business both in terms of demand and interest in the products being marketed. The informant has reached the level of recall or brand recall where the use of Brand ambassadors on Mytafash_Up is effective because with their role they can provide reminders to customers about new products from public awareness of the product. Keywords: Brand Ambassador, Brand Awareness Abstrak: Penelitian ini bertujuan untuk mengkaji bagaimana peran Brand Ambassador dalam Meningkatkan Brand Awareness. Metode Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Adapun pengumpulan sumbernya dari data sekunder dan data primer yang didapatkan hasil observasi, wawancara, serta dokumentasi. Wawancara dilakukan secara semi terstruktur, teknis yang digunakan non participant observation dan dokumentasi sebagai bukti otentik. Informan dari subjek peneltian ini yaitu pemilik usaha atau owner, brand ambassador, customer dari Mytafash_Up. Penggunaan Brand Ambassador tentu menjadi urgensi penelitian ini, karena jaman sekarang perusahaan dituntut untuk semakin peka pada perkembangan daya tarik konsumen terhadap citra merek apalagi yang masih newbie. Tentunya diperlukan cara untuk membangun kesadaran merek pada Myafash_Up. Brand ambassador menjadi penting karena merupakan jembatan antara masyarakat dan pedukung perusahaan untuk mengenalkan produk terkhusus local brand dengan kualtas grade A serta membangun brand awarenes Mytafash_Up. Serta dari peran brand ambassador yang digunakan Mytafash_Up dapat dikatakan efektif, dari feedback yang diperoleh dan dirasakan oleh owner dengan berkembangnya usaha baik dari segi permintaan dan interest pada produk yang dipasarkan. Informan sudah mencapai tingkat pengingat kembali atau brand recall yang mana penggunaan Brand ambassador pada Mytafash_Up efektif karena dengan perannya bisa memberikan pengingat kepada cutomer terhadap produk baru dari awareness masyarakat atas produk. Kata Kunci: Brand Ambassador, Brand Awarenes
Sistem Marketing Dropshipping Sebagai Bagian Dari Pasar E-Commerce Dalam Perspektif Hukum Bisnis Ali Syari'ati, Faqih
Mabny: Journal of Sharia Management and Business Vol. 5 No. 1 (2025): Mabny: Journal of Sharia Management and Business
Publisher : Faculty of Islamic Economics and Business, Madura Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/mabny.v4i02.15754

Abstract

Abstract: Technopreneurship has a passion for building an integrated character from the competency of technology implementation. In fact, this business unit utilizes applied technology in the process of innovation, production, and marketing. Moreover, in the effort of internal operations the technopreneurship greatly influences human behaviors to carry out muamalah activity. A phenomenon of anonymous online marketing then develops into a trend. One of many online business trends is well-known as a business model called dropshipping. An akad or a contract which can be allegedly implemented to the transaction of dropshipping is included to the akad of as-salam. If an in-depth analysis is conducted, there are many factors determining the validity, including the awkward and inconsistent transaction object of ordered items namely ‘adam al-qabdh when the items will be sold to the customers. An analogy of gharar practice also thwarts the validity, as well as an indication factor proscribing riba in the muamalah is discovered so intimately attached to the dropshipping. Auto tort, disposition and modification which are the terms of dropship resellers are considered to have confused the phenomenon of this obscurity marketing system. The dropshipping is seemly not in accordance with the principles and rules of the law of sharia business. Keywords: e-commerce, dropship, technopreneurship, ‘adam al-qabd, bai’ al-ma’dum Abstrak: Technopreneurship memiliki semangat untuk membangun suatu karakter integrasi dari kompetensi penerapan teknologi. Unit bisnis ini secara nyata memanfaatkan teknologi aplikatif dalam proses inovasi, produksi, dan pemasaran, bahkan dalam internal operasi usahanya technopreneurship sangat mempengaruhi pola perilaku manusia dalam tata cara melakukan kegiatan muamalah. Fenomena ke-anoniman marketing online ini kemudian berkembang menjadi sebuah tren. Salah satu di antara sekian tren bisnis online tersebut dikenal sebagai bisnis model marketing dropshipping. Akad yang disinyalir dapat diterapkan dalam transaksi dropshipping ini termasuk ke dalam akad as-salam. Meski demikian jika diselami lebih mendalam terdapat banyak faktor yang sangat menentukan ke tidak absahannya, diantaranya; ditemukannya kejanggalan dan inkonsistensi atas objek transaksi barang pesanan yaitu ‘adam al-qabdh (tidak ada serah terima) ketika akan menjualnya kembali kepada pelanggan lain, belum lagi analogi praktik gharar yang mengebiri ke-shahih-annya, sebagaimana pula faktor indikasi diharamkannya riba dalam muamalah ditemukan begitu intim melekat dalam marketing dropshipping ini. Auto wanprestasi, disposisi dan modifikasi istilah atas reseller dropship tersebut dianggap telah memperkeruh fenomena ketidakjelasan marketing ini, sehingga dropshipping ini tampaknya dianggap tidak lagi sejalan dengan prinsip-prinsip dan kaidah-kaidah hukum bisnis syariah. Keywords: e-commerce, dropship, technopreneurship, ‘adam al-qabd, bai’ al-ma’dum.
Pengaruh Profitabilitas, Leverage, dan Likuiditas Terhadap Manajemen Laba Pada Perusahaan Sektor Food and Beverages Di Bei Periode Tahun 2019-2023 Angela Marenda, Nashya; Safari, M. Dedy Eko Trisyono; Pratiwi, Lavenia Indanus
Mabny: Journal of Sharia Management and Business Vol. 5 No. 1 (2025): Mabny: Journal of Sharia Management and Business
Publisher : Faculty of Islamic Economics and Business, Madura Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/mabny.v5i1.15527

Abstract

This study aims to determine and analyse whether Profitability, Leverage, and Liquidity affect earnings management. This type of research is quantitative which is used to examine predetermined populations and samples. In this study, the sampling used purposive sampling technique, namely based on predetermined criteria as many as 20 Food and Beverages companies on the BEI for the 2019-2023 period. The first hypothesis of this study concluded that the profitability variable partially has no effect on earnings management, companies that have high profits do not necessarily produce high earnings management. The second hypothesis in this study is that leverage is concluded to have no effect on earnings management, the results show that the higher the leverage in the company, the more earnings management will decrease if management cannot manage finances so as to cause large debts that have an impact on the company's difficulty paying its obligations. In the third hypothesis, liquidity also has no effect on earnings management, which means that when the value of the liquidity ratio is low, the company has difficulty paying its short-term debt. The results in testing together (simultaneously) show that the variables of profitability, leverage, and liquidity have no effect on earnings management.
An AR Technology Adoption in BeautyCam on Shopee: TAM-Based Literature Review: Literature Review of Adoption Augmented Reality Anastasya, Ellyn; Religia, Yoga
Mabny: Journal of Sharia Management and Business Vol. 5 No. 1 (2025): Mabny: Journal of Sharia Management and Business
Publisher : Faculty of Islamic Economics and Business, Madura Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/mabny.v5i1.17390

Abstract

This study examines factors influencing the intention to use Augmented Reality (AR) technology in the BeautyCam feature of the Shopee app, based on Fred Davis's TAM model (1989). Conducting a targeted literature published between 2020 and 2024, the study identifies three critical TAM dimensions—perceived usefulness, perceived ease of use, and attitude toward using—that shape behavioral intention to adopt AR technology. The findings highlight the potential for AR technology to be monetized and standardized through these dimensions. The TAM model serves as a theoretical framework to understand user adoption and usage behaviors, offering insights into the critical elements for successful technology integration. As a practical application, it aims to bridge the gap between scientific knowledge and AR application strategies, with the goal of improving the user experience and satisfaction with Shopee's BeautyCam feature. It also provides a foundation for future studies on AR technology in e-commerce, contributing to the growing literature on its practical applications.
Pengaruh Distribusi Bantuan Langsung Tunai (BLT) Tidak Merata terhadap Dissatisfaction Masyarakat Menengah kebawah dusun Jatiagung Gumukmas Zahro, Sofiana Firdaus; Muhammad Syarofi
Mabny: Journal of Sharia Management and Business Vol. 5 No. 1 (2025): Mabny: Journal of Sharia Management and Business
Publisher : Faculty of Islamic Economics and Business, Madura Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/mabny.v5i1.17742

Abstract

Bantuan Langsung Tunai (BLT), merupakan salah satu bentuk bantuan sosial yang diberikan pemerintah untuk membantu perekonomian masyarakat yang terdampak oleh berbagai krisis ekonomi. Namun, masalah ketidakmerataan distribusi BLT sering kali memicu ketidakpuasan di kalangan penerima manfaat. Penelitian ini bertujuan untuk menganalisis pengaruh distribusi Bantuan Langsung Tunai (BLT) yang tidak merata terhadap ketidakpuasan masyarakat menengah ke bawah di Kecamatan Jatiagung, Gumukmas. Metode penelitian kuantitatif dengan jenis penelitian studi kasus, pengambilan sampel dengan purposive sampling, yang melibatkan 100 responden. Data dianalisis menggunakan Stuctur Equetion Modeling (SEM) dengan software analisis SmartPLS 3. Hasil penelitian menunjukkan bahwa transparansi biaya berpengaruh positif dan signifikan terhadap variabel minat konsumen memilih PT. Hasil penelitian menunjukkan bahwa distribusi BLT yang tidak merata berpengaruh signifikan terhadap ketidakpuasan masyarakat, terutama dalam hal jumlah dan waktu penyaluran. Ketidakmerataan ini berpotensi memperburuk ketegangan sosial dan memperlemah efektivitas program bantuan. Temuan ini memberikan wawasan baru mengenai pentingnya kebijakan pemerintah dalam memperbaiki sistem distribusi bantuan sosial agar lebih adil, merata dan tepat sasaran.
Examining the Influence of E-WOM, Social Media Marketing, and Subjective Norms on Green Purchase Intention Avoskin Skincare Product in Yogyakarta: A Literature Review Tiara, Luh Putu; Religia, Yoga
Mabny: Journal of Sharia Management and Business Vol. 5 No. 1 (2025): Mabny: Journal of Sharia Management and Business
Publisher : Faculty of Islamic Economics and Business, Madura Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/mabny.v5i1.18334

Abstract

The increasing awareness of environmental sustainability has driven consumers to adopt eco-friendly products, including green skincare items. Avoskin, a popular skincare brand in Yogyakarta, has attracted attention due to its environmentally conscious initiatives and marketing strategies. This study examines the influence of electronic word-of-mouth (E-WOM), social media marketing, and subjective norms on green purchase intention. By synthesizing previous studies, this literature review explores how digital communication and social influences shape consumer behavior towards purchasing Avoskin skincare products. This research employs a literature review method, synthesizing scholarly articles, research papers, and relevant theories from the past decade. The study focuses on the Theory of Planned Behavior (TPB) to explain the relationship between subjective norms, attitudes, and perceived behavioral control in influencing purchase intentions. Data are sourced from peer-reviewed journals, online databases, and case studies related to green marketing, E-WOM, social media, and consumer behavior. The review highlights that E-WOM plays a critical role in building trust and influencing consumer perceptions of Avoskin's eco-friendly claims. Social media marketing campaigns significantly enhance brand visibility and consumer engagement, promoting green purchase intention. Furthermore, subjective norms, including family, peer influence, and societal expectations, positively impact individual decisions to purchase green products. Combined, these factors create a robust framework for understanding the growing demand for sustainable skincare products like Avoskin in Yogyakarta.
The Digital Shift In The Mebel Market: How Marketing Strategies, Brand Equity, Location and Price Perception Influence Consumer Decisions Tegar, Tegar; Citra Mulya Sari
Mabny: Journal of Sharia Management and Business Vol. 5 No. 1 (2025): Mabny: Journal of Sharia Management and Business
Publisher : Faculty of Islamic Economics and Business, Madura Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/mabny.v5i1.18644

Abstract

This study examines the impact of digital marketing, strategic location, brand equity, and price perception on consumer purchase decisions in the furniture industry, focusing on Mebel Mandiri. Integrating digital transformation and behavioral economics, it offers a fresh perspective on consumer decision-making. Using a quantitative associative approach, data from 33 respondents was analyzed with SPSS 20, employing validity and reliability tests, classical assumption tests, multiple linear regression, and F and T-tests. The results indicate that digital marketing and price perception significantly influence purchasing decisions, while location and brand equity do not. However, collectively, these variables account for 72.2% (R² = 0.722) of consumer purchasing decisions, with 27.8% influenced by other factors. The study highlights that effective digital marketing strategies and competitive pricing are essential for enhancing consumer decisions. Businesses should focus on interactive and credible digital content while aligning pricing with product value. Additionally, digital marketing and price perception play a crucial role in strengthening SMEs, driving digital transformation, and fostering consumer trust. These strategies expand market reach, improve business resilience, and contribute to economic growth, job creation, and sustainable development.

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