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Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis
Published by Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia
ISSN : 29885043     EISSN : 29885035     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 316 Documents
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Implementasi Sistem Manajemen Halal sebagai Investasi Spriritual dalam Perspektif Pelaku Bisnis Audia Zein; Novien Rialdy
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 4 No. 1 (2026): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v4i1.2444

Abstract

The Halal Management Sistem (HMS) has often been positioned as an administrative compliance tool that focuses on regulatory and certification requirements. This approach has the potential to simplify the meaning of halal by overlooking the inherent values, especially in the context of Muslim businesses. This study aims to interpret the understanding of the Halal Management Sistem not only as an administrative compliance mechanism, but also as an expression of worship and spiritual commitment in business practices. This study uses a qualitative approach through a literature review of scientific articles, books, and relevant publications discussing halal management, Islamic business ethics, and the perspectives of business actors. The results of the study show that the HMS is understood by business actors as a manifestation of religious obedience integrated into economic activities, where the application of halal principles is seen as part of devotion to God and a form of moral responsibility in running a business. In this understanding, administrative compliance is positioned as an implication of spiritual awareness, not as the main objective of the sistem's implementation. The research findings also indicate that the spiritual meaning of SMH encourages consistency in halal practices and strengthens long-term business orientation. Conceptually, this study has implications for the development of halal management studies by placing the spiritual dimension as the main foundation in the implementation of the Halal Management Sistem, particularly in supporting sustainable and ethical business practices.
Analisis Penerapan SAK EMKM dalam Praktik Akuntansi: (Studi Kasus pada Usaha Kedai Nduy) Anis Fitriyani; Faiz Azzam Attamimi; Aninda Nuraini; Chania Cahayaningrum; Ibnu Wahyuda
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 4 No. 1 (2026): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v4i1.2445

Abstract

This study was conducted to examine the level of implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Kedai Nduy, a micro-scale culinary business located in Depok. The basis for conducting this research is the low quality of financial records among UMKM players due to a lack of understanding of accounting, limited assistance from competent parties, and the suboptimal implementation of financial reporting standards, which are the main obstacles. This research was conducted using a descriptive qualitative method, where data was collected through interviews, direct observation, and document searches related to transaction recording activities, sales, raw material purchases, and daily cash flow. The results of the study show that Kedai Nduy has consistently recorded transactions using a simple financial recording format using Excel tables, but the implementation does not fully comply with SAK EMKM provisions. This business entity has also not prepared the required financial statements, namely the Statement of Financial Position, Income Statement, and Notes to the Financial Statements. The main obstacles faced are limited understanding of accounting, lack of time available to business owners, and the unavailability of technical assistance and accounting training. Nevertheless, simple record keeping still provides benefits, particularly in monitoring sales, purchasing, and daily cash flow activities. Therefore, this study recommends accounting training, the use of SAK EMKM-based applications or templates, and ongoing assistance to improve the quality of financial recording and reporting in accordance with applicable standards.
Pengaruh Pengembangan Karir terhadap Komitmen Organisasi: Systematic Literature Review Larasati HaningTiyas; Afifatul Khoeriyah; Mohammad Bagus Alfinnur; Dani Rizana
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 4 No. 1 (2026): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v4i1.2446

Abstract

This study aims to conduct a Systematic Literature Review (SLR) regarding the influence of career development on organizational commitment. Based on the analysis of various scientific articles, career development is an important approach in human resource management, which focuses on improving employees’ skills, enthusiasm, and readiness to face job challenges and promotion opportunities. On the other hand, organizational commitment refers to the emotional connection that employees have with their workplace, which includes aspects of emotional attachment, obligation, and enduring bonds. The results of the systematic literature review indicate that many previous studies have found a strong and positive correlation between career development and organizational commitment. Workers who are aware of support for their career development, including training programs, mentoring, or predetermined career paths, generally show a higher level of dedication to their organization. Furthermore, various studies have shown that career development can also have an indirect effect on organizational commitment through mediating factors such as job satisfaction, work motivation, and employee performance. However, several studies have shown that career development does not always have a significant impact on organizational commitment, particularly in organizations without a structured career system or when employees have negative perceptions of career opportunities. These varying results highlight the existence of contextual factors that influence the relationship between variables. Overall, this study offers in-depth insights into the significance of career development as a strategic factor in enhancing organizational commitment, along with suggestions for organizations and future researchers conducting similar studies.
Dinamika Investasi Berbasis Syariah dalam Menghadapi Fluktuasi Pasar: Studi Kasus Kinerja Reksadana Syariah di Indonesia Muhammad Fajar; Novian Rialdi
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 4 No. 1 (2026): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v4i1.2450

Abstract

Sharia-compliant investment in Indonesia has experienced rapid growth, in line with increasing public interest in instruments compliant with Islamic principles. However, market fluctuations remain a major challenge in maintaining the performance of sharia investments, particularly sharia mutual funds. This article analyzes the dynamics of sharia investment in Indonesia in the face of market volatility, focusing on the performance of sharia mutual funds. The research method used is a quantitative approach, with secondary data analysis from various scientific studies and recent statistical data. The results indicate that macroeconomic fluctuations and market conditions significantly influence the performance of sharia mutual funds. Nevertheless, sharia mutual funds continue to demonstrate resilience and certain advantages compared to conventional mutual funds, particularly in the face of market uncertainty. These findings have important implications for sharia investors, investment managers, and policymakers in designing more optimal investment strategies and strengthening the position of sharia mutual funds in an increasingly dynamic market.
Integrasi Human Resource (HR) Analytics sebagai Strategi dalam Meningkatkan Pengalaman Karyawan Azmil Indillah Suwandi; Imariana Nur Mutiara; Qoonita Nurhasanah; Afrian Bintang Putra; Mada Aditia Wardhana
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 4 No. 1 (2026): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v4i1.2456

Abstract

This study aims to analyze the integration of Human Resource (HR) Analytics as a strategic approach to enhancing employee experience in organizational settings. The growing complexity of the business environment and the increasing demand for data-driven decision-making have encouraged organizations to utilize HR Analytics in managing human resources more effectively. This research employs an integrative literature review method to synthesize findings from previous empirical and conceptual studies published between 2014 and 2024. The review process was conducted systematically through article identification, selection, thematic analysis, and synthesis of findings. The results indicate that HR Analytics contributes positively to employee experience by improving employee engagement, performance management, and retention strategies. Furthermore, organizational culture, leadership commitment, and technological readiness are identified as key moderating factors influencing the successful implementation of HR Analytics. This study provides theoretical contributions by strengthening the conceptual relationship between HR Analytics and employee experience, as well as practical implications for organizations seeking to design data-driven human resource management strategies.
Pengaruh Brand Trust Memediasi Electronic Word of Mouth terhadap Purchase Intention pada Brand Fashion Hamata Studios I Putu Bintang Pramesta Ardhyan; Tjokorda Gde Raka Sukawati
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 4 No. 2 (2026): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v4i2.2545

Abstract

The rapid growth of e-commerce and social commerce in Indonesia has shifted consumer behavior in seeking information prior to making purchase decisions, particularly through electronic word of mouth (e-WOM). This phenomenon poses a challenge for local fashion brands such as Hamata Studios, which has relatively low digital visibility despite having favorable product ratings. This study aims to analyze the effect of e-WOM on purchase intention with brand trust as a mediating variable based on the Stimulus-Organism-Response (S-O-R) theory. This research employs a quantitative approach with an associative research design. Data were collected through questionnaires distributed to respondents who are familiar with or have interacted with Hamata Studios, using a non-probability sampling technique with a purposive sampling method. Data analysis techniques include descriptive and inferential statistical analysis using path analysis, as well as mediation testing using the Sobel test and Variance Accounted For (VAF). The results indicate that e-WOM has a positive and significant effect on both purchase intention and brand trust. Furthermore, brand trust has a positive and significant effect on purchase intention. Mediation testing reveals that brand trust significantly mediates the relationship between e-WOM and purchase intention. In conclusion, positive e-WOM can enhance brand trust, which in turn increases consumers’ purchase intention.

Page 32 of 32 | Total Record : 316

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