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Jurnal Riset Manajemen dan Bisnis
Published by Universitas Islam Bandung
ISSN : 28083032     EISSN : 27986608     DOI : https://doi.org/10.29313/jrmb.v1i2
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
Jurnal Riset Manajemen dan Bisnis Jurnal Riset Manajemen dan Bisnis (JRMB) adalah jurnal peer review dan dilakukan dengan double blind review yang mempublikasikan kajian teoritik dan hasil riset terhadap isu-isu empirik dalam sub kajian manajemen. JRMB ini dipublikasikan pertamanya 2021 dengan eISSN 2798-6608 yang diterbitkan oleh UPT Publikasi, Universitas Islam Bandung. Semua artikel diperiksa plagiasinya dengan perangkat lunak anti plagiarisme. Jurnal ini ter-indeks di Google Scholar, Garuda, Crossref, dan DOAJ. Terbit setiap Juli dan Desember.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 119 Documents
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Employee Loyaty at the Job Training Center (BLK) Post Government Policy Don Gusti Rao
Jurnal Riset Manajemen dan Bisnis Volume 6, No. 1, Juli 2026 Jurnal Riset Manajemen dan Bisnis (JRMB)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jrmb.v6i1.9881

Abstract

Abstract. This study aims to analyze the impact of the government’s budget efficiency policy (Inpres No. 1 of 2025) on employee loyalty at the Center for Vocational and Productivity Training (BBPVP) and the Vocational and Productivity Training Center (BPVP), hereafter collectively referred to as BLK. It also seeks to identify the factors influencing employee loyalty and formulate strategies to sustain employee engagement amid budgetary constraints. Employing a qualitative research method with data and source triangulation techniques, the study involved nine informants from three BLKs: Medan, Kota Bekasi, and Sorong City. The findings reveal that the BLK’s core business continues to operate effectively despite budget efficiency measures. The factors affecting employee loyalty—compliance with regulations, task performance capability, willingness to cooperate, sense of belonging, and work attitude—remain relatively dynamic. The strategies to maintain employee engagement include optimizing internal resources, strengthening organizational communication, enhancing employee competencies, fostering partnerships with local governments and the business sector, and restructuring program planning and prioritization.
Analisis Kesiapan Spin-off Unit Syariah Perusahaan Asuransi Jiwa di Indonesia Rijal Arslan; Asri Noer Rahmi; Mitha Aulia; Ibrahim Nur Wahid
Jurnal Riset Manajemen dan Bisnis Volume 6, No. 1, Juli 2026 Jurnal Riset Manajemen dan Bisnis (JRMB)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jrmb.v6i1.9940

Abstract

Abstract. This study is based on Article 7 of the Financial Services Authority Regulation (POJK) No. 11 of 2023, which requires Sharia Insurance Units to conduct a spin-off no later than December 31, 2026. Sharia Units that fail to comply with this regulation must return their operating license to the Financial Services Authority (OJK). Out of 29 Sharia Life Insurance Companies, 20 are still operating as Sharia Units and therefore must prepare for the spin-off process. The research employs a quantitative descriptive method using a scoring approach, measured through three key indicators: Total Assets, Risk-Based Capital (RBC) Ratio, and Return on Investment (ROI) Ratio. The results show that six Sharia Life Insurance Units fall into the Ready to Spin-off category with a final scores between 90 - 100, four units are categorized as Ready to Spin-off with Synergy with scores between 70 - <90, and ten units are classified as Need to Scale-up Business before Spin-off with scores below 70. Abstrak. Latar Belakang penelitian ini berdasarkan Pasal 7 Peraturan Otoritas Jasa Keuangan (POJK) No. 11 tahun 2023 Unit Syariah Perusahaan Asuransi wajib melakukan Spin-off dengan batas waktu paling lambat 31 Desember tahun 2026. Bagi Unit Syariah yang tidak melakukan Spin-off sesuai waktu yang telah ditentukan regulasi, wajib mengembalikan izin unit syariahnya ke OJK. Dari 29 Perusahaan Asuransi Jiwa Syariah, masih terdapat 20 Perusahaan Asuransi yang masih berbentuk Unit Syariah. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif deskriptif dengan menggunakan metode Scoring yang diukur melalui 3 (tiga) indikator penilaian, yaitu Total Aset, Rasio Risk Based Capital (RBC), dan Rasio Return on Investment (ROI). Hasil penelitian menunjukan terdapat 6 (enam) Unit Syariah Perusahaan Asuransi Jiwa yang masuk kategori Ready to Spin-off karena memperoleh skor akhir 90 - 100, 4 (empat) Unit Syariah masuk kategori Ready to Spin-off with Synergy karena memiliki skor akhir antara 70 - <90, dan 10 (sepuluh) Unit Syariah masuk kategori Need to Scale-up Business before Spin-off karena memiliki skor akhir <70.
Analisis Determinasi Kinerja Karyawan: Kepemimpinan dan Remunerasi Sudiharto; Feby Arma Putra
Jurnal Riset Manajemen dan Bisnis Volume 6, No. 1, Juli 2026 Jurnal Riset Manajemen dan Bisnis (JRMB)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jrmb.v6i1.9968

Abstract

Abstract. The purpose of this study is to examine how organizational culture, compensation, and transformational leadership affect employee performance at PT. XYZ Head Office. A quantitative approach with a descriptive study design is the research methodology used. Multiple linear regression was used to evaluate the data after questionnaires were administered to 100 employees as the research sample. The results showed that compensation, organizational culture, and transformational leadership all significantly and positively affect employee performance. The three independent variables explained 74% of the variation in employee performance, with other factors outside the research model influencing the remaining 26%, according to a coefficient of determination value of 0.740. Employee performance was significantly influenced by organizational culture (t = 2.970), compensation (t = 4.279), and transformational leadership (t = 3.262), according to the results of the partial test (t-test). These results suggest that strengthening organizational culture, providing adequate compensation, and improving the quality of transformational leadership may be useful tactics to improve employee performance at PT. XYZ. Abstrak. Tujuan penelitian ini adalah untuk menguji bagaimana budaya organisasi, kompensasi, dan kepemimpinan transformasional memengaruhi kinerja pekerja di Kantor Pusat PT. XYZ. Pendekatan kuantitatif dengan desain studi deskriptif adalah metodologi penelitian yang digunakan. Regresi linier berganda digunakan untuk mengevaluasi data setelah kuesioner diberikan kepada 100 karyawan sebagai sampel penelitian. Hasil penelitian menunjukkan bahwa kompensasi, budaya organisasi, dan kepemimpinan transformasional semuanya secara signifikan dan positif memengaruhi kinerja pekerja. Tiga variabel independen tersebut menjelaskan 74% variasi kinerja karyawan, dengan faktor-faktor lain di luar model penelitian memengaruhi 26% sisanya, menurut nilai koefisien determinasi sebesar 0,740. Kinerja karyawan secara signifikan dipengaruhi oleh budaya organisasi (t = 2,970), kompensasi (t = 4,279), dan kepemimpinan transformasional (t = 3,262), menurut hasil uji parsial (t-test). Hasil ini menunjukkan bahwa penguatan budaya organisasi, pemberian kompensasi yang memadai, dan peningkatan kualitas kepemimpinan transformasional mungkin merupakan taktik yang berguna untuk meningkatkan kinerja karyawan di PT. XYZ.
Determinant Keputusan Pembelian Konsumen ABUBA Steak: Customer Experience, Promosi, Kualitas Pelayanan Jajang Handri Purnama; Meylani Tuti
Jurnal Riset Manajemen dan Bisnis Volume 6, No. 1, Juli 2026 Jurnal Riset Manajemen dan Bisnis (JRMB)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jrmb.v6i1.9996

Abstract

Abstract. Increasing competition in the restaurant industry requires companies to understand the factors influencing customers' purchasing decisions. This study examines the roles of customer experience, promotion, and service quality in the purchasing decisions of ABUBA Steak customers. A quantitative approach with an explanatory research design was employed. A total of 212 ABUBA Steak customers were selected using accidental sampling. Data were collected through questionnaires in February 2026 and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results indicate that promotion has a positive and significant effect on purchasing decisions, whereas customer experience and service quality have no significant effect. These findings suggest that promotional activities are more effective in influencing purchasing decisions than customer experience or service quality. Nevertheless, managing customer experience and service quality remains important because they can enhance long-term customer satisfaction and loyalty. This study provides additional empirical evidence regarding the roles of customer experience, service quality, and promotion while offering practical considerations for developing more effective restaurant marketing strategies. Abstrak. Persaingan yang semakin ketat pada industri restoran menuntut perusahaan memahami faktor-faktor yang memengaruhi keputusan pembelian pelanggan. Penelitian ini mengkaji peran customer experience, promosi, dan kualitas pelayanan terhadap keputusan pembelian konsumen ABUBA Steak. Penelitian menggunakan pendekatan kuantitatif dengan desain explanatory research. Sebanyak 212 konsumen ABUBA Steak dipilih melalui teknik accidental sampling. Data dikumpulkan menggunakan kuesioner pada Februari 2026 dan dianalisis dengan Partial Least Squares Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS. Hasil penelitian menunjukkan bahwa promosi berpengaruh positif dan signifikan terhadap keputusan pembelian, sedangkan customer experience dan kualitas pelayanan tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa promosi lebih efektif memengaruhi keputusan pelanggan dibandingkan pengalaman maupun kualitas layanan. Meskipun demikian, pengelolaan customer experience dan kualitas pelayanan tetap penting karena berpotensi meningkatkan kepuasan dan loyalitas pelanggan dalam jangka panjang. Penelitian ini menambah bukti empiris mengenai peran pengalaman pelanggan, kualitas pelayanan, dan promosi serta menjadi pertimbangan dalam penyusunan strategi pemasaran restoran yang lebih efektif.
Pengaruh Kinerja Keuangan terhadap Financial Distress pada Perusahaan Tekstil dan Garmen Harry Guna Pratama; Lasmanah; Eka Tresna Gumelar
Jurnal Riset Manajemen dan Bisnis Volume 6, No. 1, Juli 2026 Jurnal Riset Manajemen dan Bisnis (JRMB)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jrmb.v6i1.10141

Abstract

Abstract. The textile and garment industry in Indonesia faces increasing financial pressure due to intense global competition, fluctuating raw material prices, and declining company performance, which raises the risk of financial distress. This study aims to analyze the effect of financial performance on financial distress in textile and garment companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employs a quantitative approach using panel data regression analysis. Financial distress is measured using the Altman Z-Score model, while financial performance is proxied by Return on Equity (ROE), Current Ratio (CR), Debt to Asset Ratio (DAR), and Total Asset Turnover (TATO). The data used are secondary data obtained from the companies’ annual financial reports. The results show that partially, ROE, CR, and TATO do not have a significant effect on financial distress, while DAR has a significant effect. Simultaneously, financial performance measured by ROE, CR, DAR, and TATO has a significant effect on financial distress. These findings indicate that capital structure management plays an important role in preventing financial distress in textile and garment companies. Abstrak. Industri tekstil dan garmen di Indonesia menghadapi tekanan keuangan yang semakin besar akibat persaingan global, fluktuasi harga bahan baku, serta penurunan kinerja perusahaan yang dapat meningkatkan risiko financial distress. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap financial distress pada perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini menggunakan metode kuantitatif dengan analisis regresi data panel. Financial distress diukur menggunakan metode Altman Z-Score, sedangkan kinerja keuangan diproksikan dengan Return on Equity (ROE), Current Ratio (CR), Debt to Asset Ratio (DAR), dan Total Asset Turnover (TATO). Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Hasil penelitian menunjukkan bahwa secara parsial ROE, CR, dan TATO tidak berpengaruh signifikan terhadap financial distress, sedangkan DAR berpengaruh signifikan. Secara simultan, kinerja keuangan yang diukur dengan ROE, CR, DAR, dan TATO berpengaruh signifikan terhadap financial distress. Hasil ini menunjukkan bahwa pengelolaan struktur modal memiliki peranan penting dalam mencegah terjadinya financial distress pada perusahaan tekstil dan garmen.
Pengaruh Product Innovation terhadap Purchase Intention dengan Perceived Value sebagai Variabel Moderasi Macharis Saddam; Hendrati Dwi Mulyaningsih; Yudha Dwi Nugraha
Jurnal Riset Manajemen dan Bisnis Volume 6, No. 1, Juli 2026 Jurnal Riset Manajemen dan Bisnis (JRMB)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jrmb.v6i1.10150

Abstract

Abstract. This study aims to examine the influence of Product Innovation on Purchase Intention as well as the role of Perceived Value as a moderating variable among Wingman Denim consumers in Bandung. The research applied a quantitativeGamb approach with descriptive-verificative methods. The sampling technique used was purposive sampling, involving 203 respondents who were aware of or had previously purchased Wingman Denim products. Data were collected through questionnaires and analyzed using classical assumption tests, correlation tests, coefficient of determination, simple linear regression, and Moderated Regression Analysis (MRA). The results show that Product Innovation has a positive and significant effect on Purchase Intention, indicating that higher levels of Product Innovation lead to higher consumer Purchase Intention. Perceived Value also has a positive and significant effect on Purchase Intention. However, the results of the MRA test reveal that Perceived Value does not moderate the relationship between Product Innovation and Purchase Intention. This means that although both variables independently influence consumer Purchase Intention, Perceived Value does not strengthen the effect of Product Innovation on consumers’ intention to purchase Wingman Denim products. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Product Innovation terhadap Purchase Intention dengan Perceived Value sebagai variabel moderasi pada konsumen Wingman Denim di Kota Bandung. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian deskriptif dan verifikatif. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 203 orang yang mengetahui atau pernah membeli produk Wingman Denim. Pengumpulan data dilakukan melalui kuesioner. Analisis data yang digunakan meliputi uji asumsi klasik, uji korelasi, koefisien determinasi, regresi linear sederhana serta Moderated Regression Analysis (MRA). Hasil penelitian menunjukan bahwa Product Innovation berpengaruh positif dan signifikan terhadap Purchase Intention yang berarti semakin tinggi Product Innovation yang dilakukan Wingman Denim maka semakin tinggi pula niat beli konsumen. Namun demikian, hasil uji MRA menunjukan bahwa Perceived Value tidak mampu memoderasi hubungan antara Product Innovation dan Purchase Intention. Dengan kata lain, meskipun kedua variabel tersebut secara individual berpengaruh terhadap Purchase Intention, Perceived Value tidak memperkuat pengaruh Product Innovation terhadap Purchase Intention.
Pengaruh Pelatihan Kerja dan Pengembangan Karir terhadap Kinerja Karyawan Norce Indri Marian; Firman Shakti Firdaus
Jurnal Riset Manajemen dan Bisnis Volume 6, No. 1, Juli 2026 Jurnal Riset Manajemen dan Bisnis (JRMB)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jrmb.v6i1.10151

Abstract

Abstract. Employee performance is a strategic factor in determining organizational success, especially in the Islamic banking sector, which requires high professionalism and competence. To improve performance, organizations must optimize job training and career development in a planned and sustainable manner. Job training improves employees’ abilities in performing their duties, while career development provides clear career paths and opportunities for growth. This study aims to analyze the effect of job training and career development on employee performance at the BJB Syariah Head Office in Bandung. A quantitative approach with descriptive and verificative methods was used. The population consisted of all employees, with 83 respondents selected through simple random sampling. Data were collected using a Likert scale questionnaire that had been tested for validity and reliability. Data were analyzed using multiple linear regression, t-test, F-test, and the coefficient of determination with IBM SPSS Statistics 26. The results showed that job training and career development had a positive and significant effect on employee performance, both partially and simultaneously. The R Square value of 0.458 indicated that these variables contributed 45.8% to employee performance, while the remainder was influenced by other factors outside the study. Abstrak. Kinerja karyawan merupakan faktor strategis dalam menentukan keberhasilan organisasi, khususnya pada sektor perbankan syariah yang menuntut profesionalisme dan kompetensi tinggi. Untuk meningkatkan kinerja, organisasi perlu mengoptimalkan pelatihan kerja dan pengembangan karir secara terencana dan berkelanjutan. Pelatihan kerja berfungsi meningkatkan kemampuan karyawan dalam melaksanakan tugas, sedangkan pengembangan karir memberikan kejelasan jenjang serta peluang peningkatan kapasitas diri. Penelitian ini bertujuan untuk menganalisis pengaruh pelatihan kerja dan pengembangan karir terhadap kinerja karyawan Kantor Pusat BJB Syariah Kota Bandung. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Populasi penelitian adalah seluruh karyawan, dengan sampel sebanyak 83 responden yang ditentukan menggunakan teknik simple random sampling. Data dikumpulkan melalui kuesioner skala Likert yang telah diuji validitas dan reliabilitasnya. Analisis data dilakukan menggunakan regresi linear berganda, uji t, uji F, dan koefisien determinasi dengan bantuan IBM SPSS Statistic 26. Hasil penelitian menunjukkan bahwa pelatihan kerja dan pengembangan karir berpengaruh positif dan signifikan terhadap kinerja karyawan, baik secara parsial maupun simultan. Nilai R Square sebesar 0,458 menunjukkan bahwa kedua variabel tersebut berkontribusi sebesar 45,8% terhadap kinerja karyawan, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian.
Pengaruh SOP Implementation dan Process Quality Control terhadap Service Operational Performance Ahmad Maulana; Tasya Aspiranti; Umari Abdurrahim Abi Anwar
Jurnal Riset Manajemen dan Bisnis Volume 6, No. 1, Juli 2026 Jurnal Riset Manajemen dan Bisnis (JRMB)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jrmb.v6i1.10152

Abstract

Abstract. This study investigates the simultaneous influence of SOP Implementation and Process Quality Control (PQC) on Service Operational Performance within a technology-based service firm. Employing a quantitative approach with a cross-sectional survey, data were collected from all 32 back-office employees of PT XYZ via census sampling. Multiple linear regression analysis revealed that while both variables collectively explain 71.9% of performance variance (F = 37.051; p = 0.001), only PQC exerts a significant positive influence as the dominant factor (β = 0.794; p = 0.001). SOP Implementation Quality showed no significant partial effect (β = 0.073; p = 0.610). These findings challenge conventional Total Quality Management (TQM) assumptions, emphasizing that in Knowledge-Intensive Business Services (KIBS), dynamic process control mechanisms outweigh the impact of formal procedural documentation. The study offers crucial managerial insights for resource allocation in service quality enhancement. Abstrak. Penelitian ini menguji pengaruh simultan Implementasi SOP dan Pengendalian Mutu Proses (PQC) terhadap Kinerja Operasional Layanan pada perusahaan jasa berbasis teknologi. Dengan pendekatan kuantitatif dan desain survei cross-sectional, data dikumpulkan dari seluruh 32 karyawan backoffice PT XYZ melalui sensus. Analisis regresi linear berganda menunjukkan bahwa meskipun kedua variabel secara bersama menjelaskan 71,9% variasi kinerja (F = 37,051; p = 0,001), hanya PQC yang berpengaruh positif signifikan sebagai faktor dominan (β = 0,794; p = 0,001). Kualitas Implementasi SOP tidak berpengaruh signifikan secara parsial (β = 0,073; p = 0,610). Temuan ini menantang asumsi tradisional Total Quality Management (TQM) dengan menegaskan bahwa dalam layanan berbasis pengetahuan (KIBS), mekanisme pengendalian proses yang dinamis lebih menentukan daripada dokumentasi prosedural formal. Studi ini memberikan implikasi manajerial penting untuk alokasi sumber daya dalam peningkatan mutu layanan.
Analisis Filantropi Islam dan Etika Bisnis dalam Meningkatkan Kesejahteraan Masyarakat Zian Nafisya; Ahmad Asas Hakiki; Sekar Triantis; Rizki Febriani
Jurnal Riset Manajemen dan Bisnis Volume 6, No. 1, Juli 2026 Jurnal Riset Manajemen dan Bisnis (JRMB)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jrmb.v6i1.10453

Abstract

Abstract. This study analyzes the role of Islamic philanthropy and business ethics in improving community welfare through a case study of Lazismu Pasuruan Regency. Pasuruan Regency continues to face poverty and economic vulnerability, highlighting the need for sustainable empowerment strategies. Lazismu distributes zakat, infaq, sadaqah, and waqf funds through economic empowerment, education, healthcare, and strategic partnerships with BPKH and the BankZiska program. This study employed a qualitative approach with a holistic single-case study design. Data were collected through interviews, observations, and documentation and analyzed using thematic analysis. The findings indicate that Islamic philanthropy has significant potential to enhance community welfare through business capital assistance, microenterprise development, and the empowerment of local livestock farmers. However, its implementation faces several challenges, including deviations from the Memorandum of Understanding (MoU), low beneficiary responsibility, revolving fund repayment defaults, and limited financial literacy. The success of Islamic philanthropy depends on the internalization of Islamic business ethics, including trustworthiness, honesty, responsibility, and professionalism, supported by effective supervision, spiritual mentoring, and business ethics education to achieve sustainable economic independence for mustahik. Abstrak. Penelitian ini menganalisis peran filantropi Islam dan etika bisnis dalam meningkatkan kesejahteraan masyarakat melalui studi kasus di Lazismu Kabupaten Pasuruan. Kabupaten Pasuruan masih menghadapi kemiskinan dan kerentanan ekonomi sehingga diperlukan strategi pemberdayaan yang berkelanjutan. Lazismu menyalurkan dana zakat, infak, sedekah, dan wakaf melalui program pemberdayaan ekonomi, pendidikan, kesehatan, serta kerja sama dengan BPKH dan program BankZiska. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus tunggal holistik melalui wawancara, observasi, dan dokumentasi yang dianalisis secara tematik. Hasil penelitian menunjukkan bahwa filantropi Islam berpotensi meningkatkan kesejahteraan masyarakat melalui bantuan modal usaha, penguatan usaha mikro, dan pemberdayaan peternak lokal. Namun, implementasinya masih menghadapi hambatan berupa penyimpangan pelaksanaan MoU, rendahnya tanggung jawab penerima manfaat, kemacetan pengembalian dana bergulir, dan lemahnya literasi keuangan. Keberhasilan filantropi Islam bergantung pada internalisasi nilai amanah, kejujuran, tanggung jawab, dan profesionalisme, didukung pengawasan, pendampingan spiritual, serta edukasi etika bisnis untuk mewujudkan kemandirian ekonomi mustahik yang berkelanjutan.

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