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Neneng Sudharyati
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Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi Jl. Arif Rahman Hakim No 1 Telanaipura Jambi 36361
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Jurnal Manajemen Keuangan Syariah
Published by Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
ISSN : -     EISSN : 29633060     DOI : 10.30631
Core Subject : Religion, Economy, Science, Social,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
JURNAL MAKESYA, is a journal published by the Islamic Financial Management Study Program of UIN Sulthan Thaha Saifuddin Jambi, which focuses on development and research related to Islamic Financial Management. only Bahasa and English. The following types of work can be submitted: Research Paper, Conference/ seminar/ workshop paper, Case studies, Book Review, including research reports, application of theory, critical studies, literature reviews. and Technical Report. The coverage area of studies includes, but not limited to, the following subjects pertaining to Islamic Economics and Finance including business and management, Management of Islamic Business, Entrepreneurship, and Tourism Banking, Corporate Social Responsibility, Financial management, Business management, Business security and privacy issues, E-Business and International business issues, Consumer behavior and Customer relationship management, Marketing management and strategies, Relationship management, Management and retail marketing, and Islamic Risk Management and Sharia Insurance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 85 Documents
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Implementasi Laporan Keuangan Syariah pada UMKM Kota Jambi: Analisis Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, dan Skala Usaha Baitul Hasanah; Hasanah, Baitul; Mubyarto, Novy; Martaliah, Nur Fitri
Manajemen Keuangan Syariah Vol 5 No 1 (2025): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v5i1.3346

Abstract

This study aims to determine the effect of education level, accounting understanding, and business scale on the implementation of sharia financial reporting in micro, small and medium enterprises in Jambi City. The population in this study were MSME actors in the culinary field in Jambi City in 2023 with the number of MSMEs in 11 sub-districts being 18.876 people who had been registered at the Jambi City Manpower, Cooperatives and MSMEs Office.  population  used using the Slovin approach formula. The sampling technique uses the random sampling method as a sampling technique. The data collection technique is using a questionnaire. Data uses the Statistical Package for Social Sciences (SPSS) 27 software. Based on the results of the data analysis carried out by this researcher, it shows that the influence of education level has a significant effect on the implementation of sharia financial reporting. Accounting understanding has a significant effect on the implementation of sharia financial reporting. Business scale does not affect the implementation of sharia financial reporting. Education level, accounting understanding, and business scale affect the implementation of sharia financial reporting.
Gen-Z dan Minat Beli Kosmetik di e-Commerce Oktavia, Dini; Ferawati, Rofiqoh
Manajemen Keuangan Syariah Vol 5 No 1 (2025): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v5i1.3353

Abstract

The purpose of this study was to determine the effect of digital marketing, halal labeling and celebrity endorsersement on the interest in buying cosmetics in generation z in Jambi province. The method used is a quantitative method, using the SPSS application. This study used 100 samples of generation z spread across Jambi province. The findings of this study are that digital marketing has a significant effect on buying interest, amounting to 0.004 <0.05. Halal labeling does not have a significant effect on buying interest, with a significant value of 0.866> 0.05. Celebrity endorsement has a significant effect on buying interest, with a significant value of 0.000 <0.05. Digital Marketing, Halal Labeling and Celebrity Endorsersement together have a significant effect on purchasing interest, with an Adjusted R square value (coefficient of determination) of 0.453 or 45.3%. This shows that the influence of the variables digital marketing (X1), halal labeling (X2), and celebrity endorsement (X3) is 45.3% and the remaining 54.7% is influenced by other variables not included in this model. Keywords: Digital marketing, Halal, Endorsement, Celebrity, Purchasing Interest, Gen-Z
PENGARUH HARGA, KUALITAS PRODUK, LIFESTYLE, DAN ISLAMIC BRANDING TERHADAP KEPUTUSAN PEMBELIAN PRODUK RABBANI(Studi pada Konsumen Toko Purnama Moslem Store Muara Sabak Barat) Ambar wati, Wilis; Wati, Wilis Ambar; Rafidah, Rafidah; Siregar, Fitri Ana
Manajemen Keuangan Syariah Vol 5 No 1 (2025): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v5i1.3354

Abstract

This study aims to determine the effect of price, product quality, lifestyle, and Islamic branding on purchasing decisions both simultaneously and partially, and to determine the most dominant variable. The subjects of the study were all consumers of the Purnama Moslem Store who had purchased Rabbani products, totaling 96 respondents. Considering the unknown population size, a purposive sampling method was used in determining the sample in this study using the Lemeshow formula technique for sampling. Data collection was carried out through questionnaires and data analysis using multiple linear regression analysis. The results of this study indicate that simultaneously price, product quality, lifestyle, and Islamic branding have a significant effect on purchasing decisions. Partially, price has a positive and significant effect on purchasing decisions, product quality has a negative and significant effect on purchasing decisions, lifestyle has a positive and significant effect on purchasing decisions, and Islamic branding has a positive and significant effect on purchasing decisions. Among these variables, Islamic branding is the most dominant factor influencing purchasing decisions.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN (GREEN ACCOUNTING) PADA PENGELOLAAN LIMBAH DI RSUD RADEN MATTAHER Flora, Madya; Rafidah, Rafidah; Tanjung, Ferri Saputra
Manajemen Keuangan Syariah Vol 5 No 1 (2025): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v5i1.3356

Abstract

This study aims to analyze the implementation of environmental accounting (green accounting) in waste management at RSUD Raden Mattaher Jambi. A qualitative descriptive method was used, with data collected through interviews, observations, and documentation. The results indicate that the hospital has initiated basic steps in applying environmental accounting, such as waste segregation, recording operational costs, and collaborating with third parties for hazardous waste (B3) management. However, environmental costs are not yet classified separately in the financial reports, and there is no integrated reporting system that reflects all categories of environmental costs as outlined by Hansen and Mowen. The main obstacles include limited technology, lack of internal regulations, and insufficient staff training. Despite these challenges, RSUD Raden Mattaher has shown initial commitment through the preparation of work and budget plans (RKA), internal reporting, and development of Standard Operating Procedures (SOP). This study concludes that the implementation of environmental accounting at RSUD Raden Mattaher Jambi still needs to be strengthened to achieve accountable, transparent, and sustainable waste management
The Influence of Islamic Organization Culture, Interpersonal Communication, Rewards, and Punishments on Employee Performance Kamilah, Haflatul; Hastriana, Anna Zakiyah
Manajemen Keuangan Syariah Vol 5 No 2 (2025): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v5i2.3201

Abstract

This study is driven by the critical role of employee performance—defined as the capability and effort of workers to meet organizational standards—in the success of Islamic financial institutions, particularly BMT NU in Madura. BMT NU operates with distinct cultural, religious, and ethical values that may differentially influence employee performance compared to conventional institutions. Factors such as Islamic Organizational Culture, Interpersonal Communication, Reward, and Punishment are examined for their impact on employee performance. These factors influence employee performance because Islamic organizational culture provides ethical guidance and motivation, interpersonal communication enhances collaboration and clarity, rewards boost morale and productivity, and punishments enforce discipline and accountability, all of which collectively shape a conducive work environment. Using an exploratory research design with a quantitative descriptive approach, the study surveyed 78 employees who had worked at BMT NU in Madura for at least six months, selected through purposive sampling. Data was collected via questionnaires and analyzed using multiple linear regression in SPSS version 23. The findings reveal that Islamic culture (t=3.008), communication (t=2.279), rewards (t=2.229), and punishments (t=2.245) significantly affect performance (t-table=1.665). Simultaneously, F-count=30.905 > F-table=2.730, with R²=0.629 (62.9% variance explained). The research affirms that proper management of these factors is crucial for optimizing Islamic organizations' performance, recommending that BMT NU in Madura enhance Islamic culture and communication through religious training and team building while implementing a transparent Sharia-based reward-punishment system with fair evaluations and constructive feedback to sustain high employee performance.
Pengaruh Pertumbuhan Laba Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Pada Sektor Pertambangan Resti; Resti, Resti; Jamal, Sri Wahyuni; Rahmah , Asmadhini Handayani
Manajemen Keuangan Syariah Vol 5 No 2 (2025): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v5i2.3239

Abstract

The mining sector in Indonesia plays a significant role in driving national financial growth. The abundance of natural resources makes Indonesia a leading producer natural resource outputs like coal, precious metals, and industrial minerals. This paper aims to examine how earnings expansion and executive shareholding affect firm firm valuation within IDX-listed mining companies between 2019 and 2023  timeframe. The method employed to gather data in this study is archival documentation obtaining data directly from each company's official public reports. The participants selected for this study include of 15 mining sector companies that meet the predetermined criteria. The research applies a statistical framework using multivariate regression of data examination. The findings indicate that earnings expansion meaningfully impacts firm value, indicating that the higher the profit growth, the greater the potential increase in firm value. On the other hand, managerial ownership fails to significantly influence company valuation, possibly because of the minimal portion of shares owned by management, which is not yet sufficient to provide a strong incentive to harmonize managerial objectives with investor priorities.
Pengaruh ICG, Profitability, dan CSR Terhadap Islamic Sustainability Report Discloure pada Jakarta Islamic Index Salsabila, Aina; Hafizh, Muhammad
Manajemen Keuangan Syariah Vol 5 No 2 (2025): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v5i2.3249

Abstract

The aim of this research is to examine how the Islamic Sustainability Report (ISR) of Jakarta Islamic Index Companies for the 2019–2024 timeframe is impacted by Islamic Corporate Governance (ICG), profitability (ROA), and corporate social responsibility (CSR). The research data used in this study is quantitative, and it employs a descriptive statistical approach. Purposive sampling was used to gather data from a population of 30 Jakarta Islamic Index (JII) enterprises. This resulted in a sample of 10 JII companies, totaling 60 observations. Panel Data Regression with the Fixed Effect Model in EViews 12 was used to analyze the data. The results showed that partially only ICG and ROA showed a significant positive effect while CSR did not have a significant positive effect on ISR. However, simultaneously ICG, ROA, and CSR had a positive and significant effect on ISR. An R2 of 0.4322, or 43.22%, illustrates the analytical capability of the model. The three independent variables explain the variation in ISR. These findings underline how crucial it is to apply sharia-compliant corporate governance to attain strong financial results and promote the release of sustainability reports that are based on sharia.
Pengaruh Teknologi Hijau dan Green Intellectual Capital Terhadap Keunggulan Kompetitif Pada Perusahaan Pertambangan Batubara Maisharah, Maisharah; Saputra, Praja Hadi; Nurfadilah , Mursidah
Manajemen Keuangan Syariah Vol 5 No 2 (2025): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v5i2.3328

Abstract

Tujuan dari penelitian ini adalah untuk menguji bagaimana keunggulan kompetitif bisnis pertambangan batu bara Indonesia dipengaruhi oleh teknologi hijau dan modal intelektual hijau (GIC). Berdasarkan data sekunder dari laporan tahunan dan laporan keberlanjutan dari sembilan bisnis yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2020 dan 2023, penelitian ini menggunakan metodologi kuantitatif dengan menggunakan metode regresi linier berganda. Temuan analisis menunjukkan bahwa keunggulan kompetitif secara signifikan dipengaruhi secara negatif oleh teknologi hijau dan modal intelektual hijau. Teknologi hijau dan GIC memiliki nilai-t masing-masing -2,875 dan -4,531, yang lebih tinggi dari t-tabel sebesar 2,032. Hal ini menunjukkan bagaimana pertumbuhan penggunaan GIC dan teknologi hijau tanpa integrasi strategis sebenarnya dapat membuat perusahaan kurang kompetitif. Hanya 13,4% dari fluktuasi keunggulan kompetitif dapat dijelaskan oleh kedua variabel tersebut, sedangkan sisanya dipengaruhi oleh faktor-faktor eksternal, menurut koefisien determinasi (Adjusted R2) sebesar 0,134. Studi ini menyoroti betapa pentingnya menggabungkan strategi hijau yang dikembangkan dengan baik untuk memberikan dampak positif terhadap keunggulan kompetitif jangka panjang bisnis.
Strategi Pemasaran Syariah Dalam Meningkatkan Penjualan Produk Hijab Di Toko Vivi Jilbab Jambi Anjani, Sonali Dwi Sari; Rafidah, Rafidah; Lubis, Puteri Anggi
Manajemen Keuangan Syariah Vol 5 No 2 (2025): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v5i2.3358

Abstract

This study aims to analyze sharia marketing strategies in increasing hijab product sales at Toko Vivi Jilbab Jambi by examining the implementation of Islamic principles in marketing practices and the challenges faced. The research uses a qualitative approach with a descriptive case study design. The study was conducted at Toko Vivi Jilbab Jambi, located on Jl. Kol. Amir Hamzah, Telanaipura District, Jambi City. Data were collected through passive observation, in-depth interviews with the shop owner and employees, and documentation. Research instruments included semi-structured interview guides, field notes, and visual documentation tools. Data analysis employed the Miles and Huberman model, consisting of three stages: data reduction, data display, and conclusion drawing. Data validity was ensured through triangulation of sources, techniques, and time. The results indicate that Toko Vivi Jilbab Jambi has fully implemented the 7P sharia marketing mix, including halal products, fair pricing, strategic location, honest promotion, friendly and trustworthy service, transactions conducted in accordance with Islamic law, and a clean and Islamic-compliant physical environment. Additionally, the shop’s trading practices reflect the traits of Prophet Muhammad (PBUH), such as shidiq (truthfulness), amanah (trustworthiness), tabligh (communicativeness), and fathanah (wisdom). Internal challenges include the rapid change of hijab trends, while external challenges involve increasingly intense market competition. This study contributes to the development of Islamic marketing knowledge and serves as a reference for similar businesses. Future research is recommended to involve broader and more varied settings.
ANALISIS MANAJEMEN PENGELOLAAN DANA ZAKAT DAN POTENSI ZAKAT DIBAZNAS KABUPATEN SAROLANGUN Sindy Febriyanti; Febriyanti, Sindy; Rafidah, Rafidah
Manajemen Keuangan Syariah Vol 5 No 2 (2025): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v5i2.3395

Abstract

This study aims to explain how the Analysis of Zakat Fund Management and Zakat Potential at Baznas Sarolangun Regency. This study uses a qualitative approach with a descriptive method type, namely a problem that guides researchers to explore the situation to be studied thoroughly. Data collection techniques with field research, while the tools used are observation, interviews and documentation. The data analysis used is descriptive qualitative analysis. The results of this study inform that the management at BAZNAS Sarolangun Regency is good although in terms of collection there are still many things that need to be improved again so that the results of the collected zakat potential can be maximized according to the targets that have been set.

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