cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Roymon Panjaitan
Contact Email
garuda@apji.org
Phone
+6289682151476
Journal Mail Official
febri.adi24@gmail.com
Editorial Address
Perum. Cluster G11 Nomor 17, Jl. Plamongan Indah, Kadungwringin, Kedungwringin, Pedurungan, Semarang City, Central Java 50195
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah
Published by Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia
ISSN : 30248388     EISSN : 30218691     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 277 Documents
 8   9   10   11   12 
Penerapan PSAK No. 102 Atas Transaksi Murabahah: Studi Kasus BMT Ahmad Jarot; Desi Ratna Sari; Hanifatun Nisa; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.872

Abstract

This study aims to determine the accounting treatment of murabahah (recognition, measurement, presentation and disclosure) in accordance with PSAK no. 102. BMT in 13 population was studied. The descriptive analysis with qualitative and quantitative approaches wasused to deploythe questionnaires to respondents. The study showed that the accounting treatment of murabahah in BMT is not all adopted PSAK no. 102 properly. The average value of the percentage only reached 68.4%. There are weaknesses in the educational background of the respondents were limited to the knowledge of transaction records BMT.
Analisis Rasio Keuangan Organisasi Pengelola Zakat: Studi Kasus Kota/Kabupaten Di Indonesia Shella Juniet Dubelta; Shopia Aulia Tasya; Sigit Trianto; Viki Anggrayani; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.874

Abstract

Financial ratio analysis is one of the measuring tools that can be used to analyze the financial condition of an institution. This study aims to measure and analyze the financial performance of City and District Zakat Management Organizations (OPZ) in Indonesia for the period 2019 and 2020 based on the ratio of activity, efficiency, amil funds, liquidity and growth. The method used in this research is descriptive qualitative with calculations using OPZ Financial Ratios published by PUSKAS BAZNAS. The data used in this study is secondary data obtained from financial reports published on the website. There are 8 samples used in 2019 and 10 samples used in 2020 that fulfill the sample criteria. The results of the study based on the overall activity ratio seen from the average performance in both years were effective and good. In the efficient ratio, 2019 as a whole showed inefficient results, while 2020 showed efficient results. The ratio of amil funds in both years showed good performance. The overall liquidity ratio in 2020 showed good performance results compared to 2019. The growth ratio in 2020 showed good performance, while 2019 showed poor performance.
The Influence Of Food Safety, Product Availability and Loyalty Program On Repurchase Intention and its Implications On Company Image (a Survey On Customers Of Cv. Torani Sumber Makmur Processed Fish Stall In West Java Region) Andriyani Saputra; Kartawan Kartawan; Yusuf Abdullah
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.880

Abstract

The objective of this research was to identify and analyze the implications of the influence of food safety, product availability, and loyalty program on repurchase intention and its implications on the company image of CV. Torani Sumber Makmur Processed Fish Stall in the West Java Region. The method used in this research was a survey with a quantitative descriptive approach. The sample size in this research was 187 respondents determined using cluster sampling. By utilizing Partial Least Square-Structural Equation Model (PLS-SEM), the research found that product availability and loyalty program had a significant positive influence on repurchase intention. Meanwhile, food safety had a significant negative influence on repurchase intention. Food safety, product availability, and loyalty program had a significant positive influence on the company image. Repurchase intention had a positive and significant implication on the company image. The influence of product availability and loyalty program on repurchase intention had significant implications on the company image. Whereas, the influence of food safety on repurchase intention did not have significant implications on the company image.
Analisis Sistem Insentif Jasa Pelayanan Dalam Meningkatkan Kinerja Pegawai Di RSUD Pandega Pangandaran Taufik Hermanto; Apri Budianto; Aini Kusniawati
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.881

Abstract

The incentive system at Pandega Pangandaran Regional Hospital is not optimal in terms of proportionality, that is, there are quite significant differences in the receipt of incentives for nursing staff for the same item and in the same month. Apart from that, employee performance is not yet optimal in terms of work quality, namely there is still a lot of work that is not completed on time, employee attitudes are less friendly towards visitors, and employees are not quick and agile in serving patient wishes. Furthermore, working time is not optimal because there are still complaints, especially doctors' hours which are sometimes not on time and nurses have not been able to make good use of working time so that their work is not fulfilled according to the schedule set by the hospital. The research was conducted using a descriptive analysis method with a qualitative design. The data analysis techniques used are Data Reduction, Data Presentation, Conclusion Drawing, and Triangulation. The results of the research show that (1) The service incentive system at Pandega Pangandaran Regional Hospital is not optimal, this is because the indicators in the service incentive system are not running optimally, namely proportionality, but the indicators of performance, professionalism, distributiveness and teamwork are running optimally. (2) The performance of employees at Pandega Pangandaran Regional Hospital is not yet optimal, this is because the performance indicators have not been optimal, namely the quality produced and working time, but the quantity produced and cooperation has run optimally. (3) The service incentive system can improve employee performance at Pandega Pangandaran Regional Hospital. This means that the better the service incentive system, the higher the employee performance at Pandega Pangandaran Regional Hospital.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pasien Pada Instalasi Rawat Inap Rumah Sakit Umum Daerah Pandega Pangandaran Ganjar Iskandar; Apri Budianto; Aini Kusniawati
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.882

Abstract

Overall patient satisfaction at the Pandega Hospital Inpatient Installation, Pangandaran Regency may be considered less than optimal in terms of suitability and consistency. Concerns regarding appropriateness arise from the lack of services provided by physicians and nurses in a timely and consistent manner. In particular, nurses were not adept at adequately explaining the necessary steps to patients. The level of patient satisfaction is influenced by the standard of service provided, and it is proven that Pandega Pangandaran Regional Hospital is still lagging behind in terms of reliability and responsiveness. The reliability of nurses is still lacking in providing comprehensive, thorough and fast services in accordance with the timeframe and responsiveness that has been determined, with nurses showing reluctance to handle patient complaints. This research was conducted using an explanatory survey method with quantitative methodology. The data analysis methodology used includes instrument testing to assess validity and reliability, research model testing using the coefficient of determination, and hypothesis testing using the t-test. The research results show that the level of service provided at the Pandega Pangandaran Hospital Inpatient Installation is of a high standard. Has the highest score on the empathy indicator and the lowest score on the responsiveness indicator. The level of patient satisfaction at the Pandega Pangandaran Hospital Inpatient Installation is quite high. Has the highest score on the aesthetic indicator and the lowest score on the suitability indicator. The research results found that service quality has a strong and beneficial influence on patient satisfaction at the Inpatient Installation of Pandega Pangandaran Regional Hospital. Thus, there is a direct relationship between the level of excellent service and patient satisfaction at the Pandega Pangandaran Hospital Inpatient Installation.
Kebijakan Fiskal Dalam Perspektif Ekonomi Islam Serta Relevansinya Di Negara Indonesia Moh Fitra Febriana; Setia Mulyawan
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.885

Abstract

In classical discourse, Islamic governments that have appeared on the stage of history have exemplified the forms of state income and expenditure. This article describes a comparison of fiscal policy, namely in the income and expenditure of the state treasury according to Islamic and conventional government systems and their implementation which has similarities with fiscal policy in Indonesia. The study method used is literature study, the data obtained is compiled, analyzed and concluded to draw conclusions. The results of the study show that fiscal policy has been implemented since the time of the Prophet Muhammad with the emergence of policy instruments that are in accordance with Islamic principles. As for the fiscal policy that has been exemplified in Islamic government, it has been able to be reformulated in accordance with the legal order and culture of the Indonesian people. It's just that the implementation mechanism is different from what has been implemented by Islamic governments, however, the principles and objectives have much in common. As for the fiscal policies of the State of Indonesia which are considered to be adapted from the Islamic government system, namely kharaj with PBB, 'usyr such as customs with PPn and jizyah such as visas with PPh.
Pengaruh Inflasi, Debt To Equity Ratio (DER) dan Total Assets Turnover (TATO) Terhadap Harga Saham Pada Perusahaan Sektor Energi Yang Terdaftar DI Bursa Efek Indonesia Tahun 2019-2022 Yuni Mahmudah; Sri Wahyuni Mega; Diana Ambarwati
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.886

Abstract

This study aims to perform analysis and find put of inflation, debt-to-equity ratio and total assets turn over on stock prices. An analysis of firms in the energy sector that were registered on the Indonesia Stock Exchange in 2019-2022. The entire population in this study consists of 83 firms. The chosen sample consisted of 6 financial reports altogether, cosen from a total of 9 companies using the purposive sampling technique. Using software Eviews 9, the panel data analysis method helps with this research. Based on research findings, it can be concluded that, Debt-to-equity ratio has negative impact on stock price, however inflation and total asset turn over do not have a significant impact. According to simultaneous test or F test, the independent variable simultaneously had statistically impact on the stock price, with a Adjusted R2 of approxiamately 0.173906, or 17.39%
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan: Kualitas Audit, Pengungkapan Sukarela, Dan Profitabilitas Dani Iwan Saputra; Cris Kuntadi
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.888

Abstract

This article aims to determine factors that can influence company value such as audit quality, voluntary disclosure, and profitability through a literature review. This article reviews the factors that influence company value, namely audit quality, voluntary disclosure, and profitability, an auditing literature study. The purpose of this article is to develop hypotheses regarding the relationships between variables for use in future research. The findings of this literature review article are: 1) Company value is influenced by audit quality; 2) Company value is influenced by voluntary disclosure; and 3) Company value is influenced by profitability.
Analisis Perusahaan Asuransi Syariah Di Indonesia Periode 2019-2022 Dengan Metode DEA (Data Envelopment Analysis) Luthfi Ajisantoso; Nadiyatul Aulia; Nasiatul Hana Fikriyah; Rani Meisya Fitriani
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.889

Abstract

The growth of sharia insurance from 2019-2022 shows that sharia insurance is still developing in society. However, there will be a decline in 2022 in general insurance and reinsurance on investments and assets which have an important role in running a sharia insurance company. The aim of this research is to determine the level of efficiency of sharia insurance companies in Indonesia for the 2019-2022 period using the DEA method. This research was carried out using quantitative methods where the emphasis is more on data processing, proving hypotheses and using statistical tools to make it easier for researchers to manage data. The data used in this research is Time Series, namely data that has a time series of more than one year on one object or data collected over time on individuals or objects.
Analisis Penerapan Metode Pencatatan Akuntansi Dengan Konsep Accrual Accounting Pada Perbankan Syariah Robby Gamas; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.893

Abstract

The concept of accrual accounting is a basis commonly applied in financial institutions in Indonesia. However, Islamic banks have a different perspective on implementing the accrual accounting concept. This research aims to analyze the application of accounting recording methods with the concept of accrual accounting in sharia banking. The research method is descriptive qualitative research with data collection techniques in the form of library research. The findings show that the implementation of the accrual accounting concept in sharia banking cannot be fully implemented because there are elements that conflict with sharia principles. These elements are uncertainty and gharar, as well as the high potential for institutions to fall into earnings management practices. This makes sharia banking apply a limited accrual method and adapt it to sharia principles. In calculating profit sharing, Islamic banking does not apply accrual accounting because it requires real cash inflows and receipts. Islamic financial institutions can use accrual accounting for financial reports which aims to increase transparency and accountability before stakeholders.

Page 10 of 28 | Total Record : 277

 8   9   10   11   12 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 4 (2025): Desember: Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): September: Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 2 (2025): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 4 (2024): Desember : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 3 (2024): September : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 1 (2024): Maret : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 1 No. 4 (2023): Desember : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 1 No. 3 (2023): September : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah