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Perum. Cluster G11 Nomor 17, Jl. Plamongan Indah, Kadungwringin, Kedungwringin, Pedurungan, Semarang City, Central Java 50195
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INDONESIA
Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah
ISSN : 30248388     EISSN : 30218691     DOI : 10.61132
Core Subject : Economy, Science,
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.
Articles 277 Documents
Applying The Six Sigma Methodology To Enhance Accounting Information Quality And Boost Tax Revenue- An Applied Study Sami Lateef Jihadi; Nuha Aadi Abd Ali; Ali Mamood Amed
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 4 (2024): Desember : 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.v2i4.1263

Abstract

The purpose of the research was to boost tax revenues and enhance the accuracy of accounting information by implementing the SIX SIGMA technique. In order to gather primary data from the study sample, which consisted of (148) personnel in the quality and internal audit departments or the representatives of them in the Iraqi General Tax Authority, a questionnaire with (148) items was created. The study came to several conclusions, chief among them being that Six Sigma standards—which include senior leadership commitment and support, feedback and measurement, continuous improvement, processes and systems, and human resources—have a major influence on enhancing the degree of accounting information quality and collecting tax revenue (internal audit activities management, risk management evaluation, planning and carrying out the audit procedure, and sharing the findings) at a significant level (0.05). The report advised focusing on the Six Sigma idea and showcasing its potential for reducing mistakes, enhancing the caliber of accounting data, and boosting tax revenues.
The Role of Profits Management Practices on Financial Performance in Institutions : an Analytical Study on the Iraqi Stock Exchange for the Period 2013-2022 Ghufran Shallal Mohammed; Muaamal Hussein Jwesim; Abdelmoneem Ltaif
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 4 (2024): Desember : 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.v2i4.1266

Abstract

The research aimed to determine whether practicing the phenomenon of profits management affects the capital structure of the companies in the research sample. The research population consisted of all companies listed on the Iraq Stock Exchange for the period (2013 - 2022). The research sample included (26) companies that met the conditions. Companies. Among the most important results: (53%) of the companies in the research sample practiced profits management throughout the research period (2013 - 2022), while the remaining companies practiced it for varying periods. It was found that half of the companies in the research sample had lower costs than the general average weighted cost of the capital structure, and recorded the highest costs in the agricultural sector, and the lowest costs in the industrial sector. Among the most important suggestions: Corporate management should be aware of the risks that may result when practicing profits management on the performance and market value of the company.
Penerapan Akuntansi Berbasis Syariah dalam Lembaga Amil Zakat Nasional Yatim Mandiri Mulyani Rizki; Vania Gustriana
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): 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.v3i1.1589

Abstract

Sharia accounting has become a substitute concept for conventional accounting. The concept of sharia accounting not only prioritizes management and capital owners, but also prioritizes other parties, such as consumers, society and even their responsibilities to God. A description of building a good business and being able to contribute by building a zakat-oriented entity. Zakat oriented makes an entity good if it can provide maximum zakat contributions, so that zakat oriented not only maximizes its profits but also how much the entity pays its zakat. But the value of the zakat must be based on the assets or wealth owned by the entity obtained in a halal manner. The purpose of this study was to determine whether the Zakat Financial Report at LAZNAS Yatim Mandiri Palembang Branch was in accordance with PSAK No. 109. This study was conducted to test the financial reports prepared by LAZNAS Yatim Mandiri Palembang in accordance with PSAK No. 109 concerning Zakat Accounting. According to the findings obtained from this study, it was concluded that Yatim Mandiri Palembang as one of the National Zakat Amil Institutions (LAZNAS) had fully implemented the use of PSAK No. 109. In presenting financial statements. Because in PSAK No. 109, zakat accounting aims to regulate the recognition, measurement, presentation and disclosure of zakat, infaq/sadaqah transactions.
Integration Between Artificial Intelligence and Cyber Security Technologies and Its Impact on Administrative Decisions Sadeq Dhahir Farhan Alzaidi
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): 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.v3i1.1593

Abstract

This research aims to understand the impact of the integration between artificial intelligence (AI) technologies and cyber security on administrative decisions in three aspects: (1) decision-making speed, (2) decision accuracy, and (3) decision effectiveness. A sample of 150 employees was drawn, and a survey was used to gather the required information. Data analysis was conducted using the statistical program SPSS 25, employing various statistical methods such as mean, standard deviation, correlation coefficient, and simple linear regression. The research concluded with several findings, the most important being: The integration of AI technologies and cyber security leads to improved speed, accuracy, and effectiveness of administrative decisions, The researcher recommended that institutions adopt AI technologies to enhance their cyber security systems, particularly in areas like machine learning and big data analysis.
Pengaruh Lifestyle, Islamic Branding, dan Social Media Marketing terhadap Minat Beli Hijab Pashmina Kaos : (Studi Mahasiswa Universitas Trunojoyo Madura) Nur Ayniyah Afifah; Luluk Hanifah
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): 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.v3i1.1616

Abstract

The halal industry, particularly halal fashion, has become a global trend, including in Indonesia, which has the largest Muslim population. This study aims to analyze the impact of Lifestyle, Islamic Branding, and Social Media Marketing on the purchase interest of pashmina hijabs among students at the University of Trunojoyo Madura. The method used is descriptive quantitative with data collection through online questionnaires to 100 students. The results show that Lifestyle has a significant positive impact on purchase interest (coefficient 0.444), while Islamic Branding has a positive but not significant impact (coefficient 0.039). Social Media Marketing also has a positive and significant impact on purchase interest (coefficient 0.367). Simultaneously, the three variables significantly influence, with a contribution of 33,1%. These findings suggest that improving Lifestyle and Social Media Marketing can enhance purchase interest, while Islamic Branding does not have a significant impact.
Analisis Kinerja Keuangan dengan Menggunakan Metode Camel pada PT. Bank Rakyat Indonesia (PERSERO) TBK Periode 2019-2023 Tasya Maharani; Burhanuddin Burhanuddin; Nurman Nurman; Anwar Anwar; Hety Budyanti
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): 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.v3i1.1626

Abstract

This study aims to analyze the financial performance of PT. Bank Rakyat Indonesia (Persero) Tbk uses the CAMEL method. The type of research used is descriptive with a quantitative approach. The sample in this study is in the form of financial statements of PT. Bank Rakyat Indonesia (Persero) Tbk for the period 2019-2023. The data collection technique used in this study is a documentation technique. The source of the data was obtained from the official website of the Indonesia Stock Exchange. The results show that the final value of CAMEL, which consists of capital, assets, management, earning, and liquidity in each period by multiplying the credit value of each ratio with the CAMEL weight that has been set by Bank Indonesia, is in the range of 81-100. Thus, it can be concluded that the financial performance of PT. Bank Rakyat Indonesia (Persero) Tbk using the CAMEL method during the 2019-2023 period is in a healthy predicate.
Pengaruh Struktur Modal terhadap Kinerja Keuangan Perusahaan PT Gowa Makassar Tourism Development Tbk di Kota Makassar Tahun 2019-2023 Baso Erik; Abdi Akbar; Andi Mustika Amin; Zainal Ruma; Anwar Anwar
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): 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.v3i1.1627

Abstract

This study expects to decide the impact of capital construction on the monetary execution of PT Gowa Makassar The travel industry Improvement Tbk in Makassar City in 2019-2023. The examination utilizes an illustrative methodology. The number of inhabitants in this study is the yearly monetary report of PT Gowa Makassar The travel industry Improvement Tbk. The example of this study utilizes the monetary position explanation and benefit and misfortune articulation of PT Gowa Makassar The travel industry Advancement Tbk for the period 2019-2023. This study involves auxiliary information as fiscal reports for the 2019-2023 period obtained from www.idx.co.id. The information assortment strategy utilized in this study is documentation. The information examination method in this study utilizes numerous direct relapse investigation involving the Measurable Bundle for the Sociologies (SPSS) variant 25 program. The examination results show that the impact of capital design (DER, DAR, and LDER) somewhat and at the same time affects corporate monetary execution (ROE) at the organization PT Gowa Makassar The travel industry Advancement Tbk for the 2019-2023 period.
Pengaruh Perubahan Budaya Organisasi Terhadap Kualitas Layanan di Sektor Kesehatan: Tinjauan Literatur Sistematis Aloysius Arya Sanjaya; Imam Hanafi; Alfi Haris Wanto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 4 (2024): Desember : 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.v2i4.1315

Abstract

Organizational culture change in the healthcare sector has a significant impact on the quality of services provided. In a dynamic environment, healthcare organizations must be able to adapt their internal culture to face new challenges, such as technological developments, regulatory changes, and increasing expectations from patients and the public. This study aims to explore the effect of organizational culture change on the quality of healthcare services through a systematic literature review. The methodology used is the Systematic Literature Review (SLR) with data analysis from various relevant studies. The results show that cultural change that supports employee engagement and focuses on patient satisfaction can improve operational efficiency and service quality. However, challenges such as resistance to change and limited resources remain obstacles that must be overcome. The conclusion of this study emphasizes that organizational culture change is not only a strategic step to improve service quality, but also a long-term investment that can improve employee engagement and patient satisfaction.
Implementasi Disiplin Kerja Terhadap Kinerja Pegawai Pada Kantor Dinas Pendidikan Provinsi Sulawesi Selatan Ayu Ashari; Andi Irwan; Jumaidah Jumaidah
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 4 (2024): Desember : 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.v2i4.1320

Abstract

Ayu Ashari, in 2024 Implementation of Work Discipline on Employee Performance at the South Sulawesi Provincial Education Office, Management Study Program Thesis at the Indonesian Educational Institution College of Management Science (STIM-LPI) Makassar. Supervised by Dr. Andi Irwan, S.E., M.Si. and Jumaidah, S. Sos., M. Si. This research aims to determine the implementation of work discipline on employee performance at the South Sulawesi Provincial Education Office. The method used in this research is a quantitative method with the number of respondents being 55 employees who were sampled using a sampling technique, namely the sloving technique, where the data collection technique uses a questionnaire. The analysis used in this research is a simple linear regression test. The results of partial testing of work discipline variables on employee performance have a significant influence on employee performance as proven based on partial test results with a significant value of f 0.001 < 0.05.
Pengaruh Budaya Organisasi dan Lingkungan Kerja terhadap Kepuasan Kerja Karyawan Imamah Imamah; Nursiah Nursiah; Moch. Zainal Achwan; Febri Dwi Syahputra; Rena Febrita Sarie
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 4 (2024): Desember : 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.v2i4.1322

Abstract

Employee satisfaction is an important factor that can influence organizational productivity and performance. This research aims to analyze the influence of organizational culture and work environment on employee satisfaction. The research method uses a quantitative approach with data collection techniques using questionnaires. The research sample was 50 employees of PT. XYZ. The data analysis technique uses multiple regression analysis and classical assumption tests consisting of normality tests, multicollinearity tests and heteroscedasticity tests. The results of the analysis show that both organizational culture and work environment have a significant positive influence partially and simultaneously on employee satisfaction