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Handi Nuryaman
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Bisma : Business and Management Journal
Published by CV. Kalimasada Group
ISSN : -     EISSN : 29875900     DOI : 10.59966
Core Subject : Social,
Social Sciences
Bisma : Jurnal Bisnis dan Manajemen berfokus pada berbagai tema, topik, serta aspek bisnis dan manajemen, termasuk (namun tidak terbatas) pada topik berikut. Manajemen Pemasaran Manajemen Keuangan Manajemen Sumber Daya Manusia Manajemen Koperasi Manajemen Strategis Manajemen Agribisnis Manajemen Pengetahuan dan Inovasi Pariwisata dan Ekonomi Kreatif Kewiraswastaan Ekonomi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 133 Documents
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Pengaruh Kebijakan Pemerintah dan Dukungan Lembaga Keuangan terhadap Perkembangan UMKM di Kabupaten Tasikmalaya Adi Rafli Setiadi; Alfin Nur Arifah; Herdiyanti Herdiyanti; Ardhiansyah Ardhiansyah
BISMA : Business and Management Journal Vol. 4 No. 2 (2026): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v4i2.2519

Abstract

This study aims to analyze the influence of government policy and financial institution support on the development of Micro, Small, and Medium Enterprises (MSMEs) in Tasikmalaya Regency. Although MSMEs play a vital role in regional economic growth, they continue to face numerous challenges, including limited access to financing, low financial literacy, marketing difficulties, and technological adaptation. This quantitative study used a survey approach with 100 MSME actors selected through purposive sampling. Data were collected via questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression with IBM SPSS Statistics. The results show that government policy has a positive and significant effect on MSME development (β = 0.355, p < 0.001). Financial institution support also has a positive and significant effect (β = 0.458, p < 0.001). The coefficient of determination (R² = 0.667) indicates that 66.7% of the variation in MSME development can be explained by these two variables. This study highlights the importance of stronger synergy between government policies and financial institutions to accelerate MSME growth in Tasikmalaya Regency.
Transformasi Insentif Pajak dalam Era Global Minimum Tax : Systematic Literature Review Panca Wisesa; Rindy Ladista; Diajeng Wulan; Kamadie Syafis
BISMA : Business and Management Journal Vol. 4 No. 2 (2026): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v4i2.2551

Abstract

The implementation of the Global Minimum Tax (GMT) under the OECD/G20 Pillar Two framework has raised concerns regarding the future role of tax incentives as instruments for attracting investment and maintaining international competitiveness. This study aims to analyze the transformation of tax incentives in the GMT era and its implications for developing countries. Using a Systematic Literature Review (SLR) approach, literature was collected from the Scopus database for the period 2020–2026 using the keywords “global minimum tax” and “tax incentives.” Following the PRISMA 2020 procedure, nine articles were selected and analyzed through coding, thematic categorization, narrative synthesis, and comparative analysis. The findings indicate that GMT reduces the effectiveness of rate-based tax incentives through the top-up tax mechanism, limiting the benefits of low-tax regimes. However, incentives linked to substantive economic activities remain relevant through the Substance-Based Income Exclusion (SBIE), productive investment, and employment creation. The study also finds that developing countries face greater challenges due to their dependence on fiscal incentives and limited institutional capacity. Overall, global tax competition is shifting from rate-based competition toward substance-based fiscal competition, requiring developing countries to strengthen institutional quality and non-fiscal competitiveness.
Logika Religius-Komunal di Ceruk Syariah: Platform Transportasi Daring dan Tata Kelola Tenaga Kerja Muslim di Indonesia Bobby Ferly; Muchlis Bahar; Zainal Azwar
BISMA : Business and Management Journal Vol. 4 No. 2 (2026): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v4i2.2579

Abstract

This article examines how digital platforms organize Muslim gig labor in Indonesia amid competing market, corporate, and religious logics, and evaluates their organizational design through the lens of maqāṣid al-sharīʿah. Reframing the question from whether the gig economy is permissible toward how platform labor is actually governed within religious regulation, the study employs qualitative content analysis of credible Indonesian media reporting from 2024 to 2025, together with policy and platform documents. A three-family coding framework, derived from algorithmic human resource management, maqāṣid, and work-identity theory, guided the analysis. Findings show that mainstream platform governance is dominated by algorithmic fee structures and partnership framing that drivers contest through sustained collective action, reflecting an unresolved tension between market and corporate logics. A religious-communal logic is empirically present but segregated into sharia platforms such as Zendo, Ojesy, and Shejek rather than integrated into dominant players. Maqāṣid evaluation indicates that protection of property is most eroded, while collective agency predominates and loyalty appears as a discursive construction. The study refines institutional-logics theory by theorizing religious regulation as a third, currently segregated logic.
Profitabilitas, Pertumbuhan Penjualan dan Arus Kas Operasi Terhadap Financial Distress pada Perusahaan Sub Sektor Batu Bara yang Terdaftar di BEI periode 2019-2023 Charismadwita Charismadwita; Nita Astuti
BISMA : Business and Management Journal Vol. 4 No. 2 (2026): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v4i2.2587

Abstract

Identifying financial distress conditions is crucial because it can serve as an early warning system before bankruptcy occurs. This study aims to analyze the effect of profitability, sales growth, and operating cash flow on financial distress in coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The sampling technique used was purposive sampling, with 20 companies as the sample. The research method used was a quantitative approach with secondary data obtained through the company's financial statements. The data analysis technique used was panel data regression and statistical programs using Eviews 12. The results showed that profitability had an effect on financial distress (Prob. 0.0000 <0.05) and sales growth had an effect on financial distress (Prob. 0.0085 <0.05), while operating cash flow had no effect on financial distress (Prob. 0.6652 >0.05). Simultaneously, the variables of profitability, sales growth, and operating cash flow had an effect on financial distress (Prob(F-statistic) of 0.000000 <0.05). It is hoped that these findings can be used as consideration for company management and investors in making decisions related to the company's financial condition.
Model Tata Kelola Zakat Produktif dalam Pemberdayaan UMKM: Studi Kasus BAZNAS Provinsi Riau Bobby Ferly; Ikhwan Ikhwan; Firdaus Firdaus; Abrar Abrar; Zulfan Zulfan
BISMA : Business and Management Journal Vol. 4 No. 1 (2026): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v4i1.2588

Abstract

Zakat produktif telah bergeser dari jaring pengaman konsumtif menjadi instrumen pemberdayaan ekonomi, namun tata kelolanya di tingkat daerah masih jarang dikaji secara terpadu dari perspektif hukum sekaligus manajemen. Penelitian ini menganalisis model tata kelola zakat produktif dalam pemberdayaan usaha mikro, kecil, dan menengah (UMKM) pada Badan Amil Zakat Nasional (BAZNAS) Provinsi Riau, dengan fokus pada program Riau Makmur dan Riau Produktif, serta menempatkannya dalam konstruksi produk hukum Islam di Indonesia. Menggunakan desain studi kasus kualitatif deskriptif berbasis studi dokumen atas peraturan, laporan resmi, dan data lembaga yang dipublikasikan, penelitian menjawab tiga pertanyaan: konstruksi hukum yang melandasi zakat produktif, model tata kelola yang diterapkan BAZNAS Riau, serta arah pemberdayaan UMKM beserta tantangan tata kelolanya. Hasil penelitian menunjukkan bahwa tata kelola zakat produktif BAZNAS Riau memadukan verifikasi lapangan, bantuan modal kerja, dan pendampingan berkelanjutan yang berlandaskan Undang-Undang Nomor 23 Tahun 2011 beserta peraturan pelaksananya, dan mencerminkan orientasi pemberdayaan, bukan sekadar penyaluran. Penelitian menyimpulkan bahwa konstruksi hukum dan tata kelola manajerial bersifat saling menguatkan, dengan catatan bahwa ketiadaan data dampak primer membatasi klaim efektivitas yang perlu diuji penelitian lanjutan.  
Pengembangan Sistem Pengendalian Manajemen Melalui Analisis SWOT: Studi Kasus PAUD Q Mataram Victoria Kusumaningtyas Priyambodo; Lalu Alvito Adritama Ramadhan; Novia Rizki; Tri Hanani
BISMA : Business and Management Journal Vol. 4 No. 1 (2026): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v4i1.2601

Abstract

Penelitian ini bertujuan untuk mengeksplorasi gambaran yang komprehensif mengenai penerapan Sistem Pengendalian Manajemen (SPM) di PAUD Q Mataram. Studi ini  mencoba menggali strength,  weakness, opportunities,  dan threats (SWOT) pada sistem pengendalian manajemen PAUD Q Mataram.  Penelitian ini dilakukan dengan metode wawancara yang melibatkan informan kunci. Hasil penelitian ini menunjukkan bahwa kekuatan SPM Paud Q Mataram terletak pada  komitmen yang tinggi dari tenaga pendidik, kedekatan emosional, suasana belajar, dan biaya yang terjangkau. Sedangkan kelemahan SPM Paud Q adalah  fasilitas pendukung yang terbatas,  jumlah tenaga  pendidik yang minim, dan keterbatasan anggaran. Walau begitu, masih terdapat peluang yang bisa dimaksimalkan  untuk perbaikan di masa mendatang, seperti  dukungan yang kuat dari masyarakat, potensi kerja sama dengan pemerintah, dan semakin meningkatnya kesadaran orang tua akan peran PAUD. Akan tetapi, ada beberapa ancaman yang perlu diwaspadai untuk keberlanjutan PAUD di masa mendatang, seperti: semakin meningkatnya persaingan antar-PAUD dan adanya risiko perubahan regulasi di masa mendatang. Penelitian ini mengimplikasikan bila berdasarkan analisis SWOT, tata kelola PAUD Q berada pada fase konsolidasi internal yang dinamis dan kompleks. Oleh karena itu, diharapkan di masa mendatang SPM PAUD Q dapat ditingkatkan secara bertahap dan menyeluruh terutama pada  fasilitas pendukung dan ketersediaan jumlah pendidik yang memadai
Integrasi Prinsip Ekonomi Islam dan Good Corporate Governance dalam Tata Kelola Global Berkelanjutan Dodi Sunanto; Ela Nurlaela; Aisya Anik Farida Musa; Aan Jaelani; Dewi Fatmasari
BISMA : Business and Management Journal Vol. 4 No. 2 (2026): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v4i2.2605

Abstract

Global economic inequality, environmental crises, and weak accountability in international governance have highlighted the need for a more equitable and sustainable governance paradigm. This study aims to analyze the integration of Islamic economic principles with Good Corporate Governance (GCG) as a conceptual framework for achieving global governance that promotes sustainable economic justice. A qualitative approach was employed using an integrative literature review of 30 selected scholarly articles systematically identified through the PRISMA guidelines from the Scopus, ScienceDirect, Springer, and Google Scholar databases. The data were analyzed using content analysis and thematic analysis to synthesize the relationships among maqāṣid al-sharī‘ah, GCG principles, Islamic financial instruments, and the Sustainable Development Goals (SDGs). The findings reveal that integrating maqāṣid al-sharī‘ah with the principles of transparency, accountability, responsibility, independence, and fairness enhances economic inclusiveness, equitable wealth distribution, and social and environmental sustainability through the optimization of Islamic banking, zakat, waqf, and Islamic microfinance. The study concludes that integrating Islamic Economics and GCG offers a viable alternative paradigm for a more equitable, inclusive, and sustainable global governance system. The findings also imply the need for regulatory harmonization, the development of maqāṣid-based governance indicators, and stronger public policies and international collaboration to support the implementation of value-based global governance. Global economic inequality, environmental crises, and weak accountability in international governance have highlighted the need for a more equitable and sustainable governance paradigm. This study aims to analyze the integration of Islamic economic principles with Good Corporate Governance (GCG) as a conceptual framework for achieving global governance that promotes sustainable economic justice. A qualitative approach was employed using an integrative literature review of 30 selected scholarly articles systematically identified through the PRISMA guidelines from the Scopus, ScienceDirect, Springer, and Google Scholar databases. The data were analyzed using content analysis and thematic analysis to synthesize the relationships among maqāṣid al-sharī‘ah, GCG principles, Islamic financial instruments, and the Sustainable Development Goals (SDGs). The findings reveal that integrating maqāṣid al-sharī‘ah with the principles of transparency, accountability, responsibility, independence, and fairness enhances economic inclusiveness, equitable wealth distribution, and social and environmental sustainability through the optimization of Islamic banking, zakat, waqf, and Islamic microfinance. The study concludes that integrating Islamic Economics and GCG offers a viable alternative paradigm for a more equitable, inclusive, and sustainable global governance system. The findings also imply the need for regulatory harmonization, the development of maqāṣid-based governance indicators, and stronger public policies and international collaboration to support the implementation of value-based global governance.
Analisis Pemahaman Masyarakat Terhadap Akad Bank Syariah di Desa Mandalaguna Kecamatan Salopa Kabupaten Tasikmalaya Salman Al Farizi; Adun Rahman; Yusup Ansori; Muhammad Romli; Adi Susandi
BISMA : Business and Management Journal Vol. 4 No. 2 (2026): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v4i2.2622

Abstract

This study aims to analyze the level of public understanding of Islamic banking contracts (akad), identify public perceptions of Islamic banking, and examine the factors influencing such understanding in Mandalaguna Village, Salopa District, Tasikmalaya Regency. The study employed a qualitative approach using a field research design. Data were collected through observation, semi-structured interviews, documentation, and questionnaires administered to participants selected using purposive sampling. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, consisting of data reduction, data display, and conclusion drawing and verification. The findings reveal that the community's understanding of Islamic banking contracts remains relatively low. Although most respondents recognize that Islamic banks operate based on Islamic principles and prohibit riba (interest), they lack a comprehensive understanding of contracts such as mudharabah, murabahah, musyarakah, and wadiah. The community generally holds positive perceptions of Islamic banking; however, the decision to use Islamic banking services is still influenced by accessibility, familiarity with conventional banks, and limited information regarding Islamic banking products. The low level of Islamic financial literacy is primarily attributed to inadequate public education, the complexity of Arabic contract terminology, limited access to information, and differences in educational background. This study recommends strengthening Islamic financial literacy programs through collaboration among Islamic banking institutions, government agencies, educational institutions, and community leaders.
Strategi Penguatan Sektor Peternakan dalam Swasembada Pangan Nasional melalui Rantai Pasok, Korporatisasi Peternak, dan Pemasaran Mikro Noni N. Neno
BISMA : Business and Management Journal Vol. 4 No. 1 (2026): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v4i1.2650

Abstract

National food self-sufficiency is determined not only by the availability of staple foods but also by the capacity to provide animal-source foods that are safe, nutritious, affordable, stable, and sustainable. However, smallholder livestock systems continue to face major constraints, including weak supply chains, low bargaining power of farmers, limited business institutions, and underdeveloped value-added marketing. This study aims to analyze strategies for strengthening the livestock sector in supporting national food self-sufficiency through the integration of supply chain management, farmer corporatization, and micro-marketing. The study employed a narrative literature review using a descriptive-qualitative approach and thematic synthesis of 41 selected sources from scientific databases and official policy documents. The findings indicate that strengthening the livestock sector requires integrated input aggregation, production recording, quality standardization, cooperative-based business governance, fair market contracts, product processing, packaging improvement, digital promotion, social commerce utilization, and local market partnerships. The study concludes that the synergy of these three strategies can improve business efficiency, strengthen farmers’ competitiveness and bargaining position, and create a more sustainable livestock system. The practical implication is the need to develop area-based livestock strengthening models as a reference for governments, cooperatives, and business actors in supporting national food self-sufficiency.
Dinamika Investasi Portofolio di Indonesia: Dampak Kebijakan Moneter dan Stabilitas Makroekonomi Tahun 2015–2025 Bima Hardi; Anita Ramadona
BISMA : Business and Management Journal Vol. 4 No. 2 (2026): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v4i2.2659

Abstract

Portfolio investment is a crucial yet highly vulnerable source of external financing for emerging economies, with its movements being highly sensitive to macroeconomic conditions. This study analyzes the impact of the benchmark interest rate, the rupiah exchange rate, and inflation on portfolio investment in Indonesia during the 2015Q1–2025Q4 period using 44 quarterly observations sourced from Bank Indonesia. This research employs the Error Correction Model (ECM) approach to comprehensively examine both short-term and long-term dynamics. Estimation results prove that in both the long and short run, the interest rate has a significant positive effect on portfolio investment, while the exchange rate consistently exerts a highly significant negative impact. Conversely, inflation does not show a statistically significant effect in either the short or long run. The model also reveals an Error Correction Term (ECT) value of -0.941, indicating that 94.1% of capital flow disequilibrium is corrected very rapidly within a single quarter. These findings underscore that the combination of exchange rate stability and attractive interest rates is the most essential policy instrument in maintaining foreign investor confidence in Indonesia's financial markets.

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