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Roymon Panjaitan
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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
Pengaruh Akad Murahabah terhadap Profitabilitas Bank Umum Syariah di Indonesia Uswatun Hasanah; Rodiah Harahap
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): September: 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.v3i3.1971

Abstract

This study examines the impact of murabahah contracts on profitability in the Islamic banking sector in Indonesia, especially in Islamic Commercial Banks. In this study, Return on Assets is used as the main indicator to measure the level of bank profitability. Multiple linear regression is used to empirically test the relationship between murabahah financing and Return on Assets. The results of the study indicate that murabahah financing has a significant and positive effect on Return on Assets. This indicates that the higher the level of murabahah financing disbursed, the greater the increase in profitability of Islamic Commercial Banks. This finding strengthens the evidence in previous literature regarding the importance of the role of Islamic financing product strategies in improving the results of Islamic banking financial institutions. As a result, this study emphasizes the importance of optimizing financing strategies based on murabahah contracts as a major component in the product portfolio of Islamic Commercial Banks. Therefore, to improve competitiveness, efficiency, and create sustainable financial stability in the national Islamic banking system, it is necessary to develop and implement more effective and efficient murabahah contracts by all Islamic banking institutions in Indonesia and work well by all Islamic banking institutions in Indonesia.
Analisis Determinan Financial Distress pada Bank Umum Syariah di Indonesia : Pendekatan Regresi Logistik Biner dengan Data Panel 2016-2024 Imro Atul Luthfiyah; Budi Sukardi
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): September: 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.v3i3.1973

Abstract

The purpose of this research is to analyze the effect of financial ratios on financial distress in Islamic Commercial Banks in Indonesia. This study uses determinants financial distress that isDebt Ratio (DR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Return On Equity (ROE), and Operating Expenses Operating Income (BOPO). The population of this study is all Islamic Commercial Banks in Indonesia. The sample taken is the quarterly financial reports of Islamic commercial banks for 9 periods, namely the 2016-2024 period using the purposive sampling and using panel data binary logistic regression testing techniques. Based on the research conducted, the results show that Debt Ratio (DR), Non Performing Financing (NPF), Return On Equity (ROE), and Operational Expenses Operating Income (BOPO) have an effect on financial distress. Whereas Financing to Deposit Ratio (FDR) has no effect on financial distress.
Pengaruh Stres Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan di PT Yamaha Motor Electronics Indonesia Bekasi Frida Aprilia Pratiwi
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): September: 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.v3i3.1975

Abstract

This study aims to examine and analyze the influence of work stress and work environment on employee performance at PT Yamaha Motor Electronics Indonesia. The research involved 50 respondents selected using a purposive sampling technique, targeting employees who have worked for at least one year. Data collection methods included questionnaires, observation, and literature study. The data were analyzed using data quality tests (validity and reliability), classical assumption tests, multiple linear regression analysis, hypothesis testing (t-test and F-test), and the coefficient of determination (R²), all processed with the assistance of SPSS version 25.The results showed that, based on the partial t-test, the work stress variable had a negative and significant effect on employee performance with a t value of -7.862 > t table 2.011, while the work environment variable had a positive and significant effect with a t value of 5.543 > t table 2.011. Simultaneously, both variables significantly affected employee performance, as indicated by an F value of 43.229 > F table 3.20 and a significance value of 0.000. The Adjusted R Square value of 0.633 indicates that 63.3% of the variation in employee performance can be explained by work stress and work environment.
Analisis Komparatif Biaya Angkutan Milik Sendiri dengan Sewa pada Pengiriman Beras Bulog Oleh PT Pos Logistik Indonesia – Branch Bandung Suryo Mukti Rury, Febrianbaqi; Syafrianita Syafrianita; Nurlaela Kumala, Dewi
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 4 (2025): 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.v3i4.2075

Abstract

PT Pos Logistik Indonesia (POSLOG) is a company that provides integrated logistics services across various sectors. One of the main commodities delivered regularly each year is rice from Bulog, which has a significant distribution volume. At present, PT Pos Logistik Indonesia – Branch Bandung still relies on third-party (vendor) transportation services, which leads to suboptimal company revenue and creates dependency on external parties. This study aims to conduct a comparative analysis of operational cost efficiency between the use of company-owned vehicles and rented vehicles. The analytical methods applied include Vehicle Operating Costs (VOC), Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period (PP). The analysis results show that the cost of using vendor services amounts to IDR 710 per kilogram, while the cost of using company-owned vehicles is only IDR 284 per kilogram. Furthermore, the NPV value reached IDR 2,732,364,981, the IRR was 129.94%, and the Payback Period was 1 year and 9 months. Based on these findings, investing in company-owned vehicles is proven to be more efficient, economical, and feasible to improve profitability and ensure business sustainability.
An Interactive Study Between Green Marketing and the Competitive Capabilities of Electronic Banking Services Institutions in Iraq Hassan Daghwi Obaid
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 4 (2025): 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.v3i4.2109

Abstract

This interactive study examines the impact of green marketing on the development of competitive capabilities in Iraqi companies, highlighting its role as a strategic approach for achieving sustainable market advantage. Green marketing involves environmentally responsible practices in product design, pricing, promotion, and distribution, which contribute to building brand reputation and operational excellence. The study explores the relationship between green marketing initiatives and enhancing firms' competitive capabilities, emphasizing how eco-friendly practices influence performance and strategic positioning. By analyzing green marketing theory, the study provides a comprehensive understanding of how sustainability-focused strategies can strengthen innovation, differentiation, and customer loyalty. It underscores the role of green marketing in improving long-term competitiveness and aligning business goals with environmental responsibility. Using empirical studies and diverse sources, the research demonstrates that green marketing is not merely a branding tool but a core element in building strategic advantages, especially within Iraq’s evolving market and regulatory environment. The findings reveal a positive relationship between green marketing practices and competitive capabilities. Environmentally driven strategies improve firm performance, enhance responsiveness to market demands, and reinforce brand value, enabling companies to thrive in dynamic business contexts. Consequently, the research recommends adopting green marketing as an integral component of strategic planning for Iraqi companies to ensure resilience, sustainability, and competitive growth. In conclusion, the study highlights the positive impact of green marketing on enhancing competitive capabilities in the Iraqi context, affirming its importance as a foundational pillar in business strategy to address environmental challenges and achieve long-term success. Furthermore, it suggests future studies explore the specific challenges and opportunities of implementing green marketing in different sectors.
Financial And Accounting Governance Practices and Their Role in Enhancing the Quality of Financial Reports and Their Reflection on the Success of Entrepreneurial Projects Omer Adeeb Qassim; Ali jwaid hasan
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 4 (2025): 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.v3i4.2221

Abstract

Financial and accounting governance practices are a regulatory framework that aims to control financial and accounting behavior within organizations by promoting the principles of transparency, disclosure, accountability, and internal control. The importance of these practices has become more important with the increase in financial crises and corruption scandals in the last two decades, highlighting the need for stricter governance systems to protect the interests of investors and stakeholders. In the context of entrepreneurial projects, which are characterized by high levels of risk and uncertainty, the quality of financial reporting is a key factor in building trust and attracting Financing and facilitating investment decisions. This study aims to analyze the relationship between financial and accounting governance practices and the quality of financial reporting, and to measure the impact of this relationship on the chances of success of entrepreneurial projects. The importance of the study stems from the fact that it seeks to bridge a knowledge gap represented by the lack of research that has linked these variables in the startup environment in developing economies. Based on a review of the literature, the study assumes that financial and accounting governance practices positively affect the quality of financial reporting, which in turn is reflected in enhancing the sustainability of entrepreneurial projects and raising their capacity competitiveness.
Analisis Tingkat Kesehatan pada PT Bank Central Asia Tbk Rahmah Devi Syahputri; Fatma Dwi Jati; Muhammad Asrin Jazuli
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 4 (2025): 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.v3i4.2269

Abstract

Solid financial performance is a crucial foundation for companies to achieve long-term success. In the banking context, financial health assessments are essential, as they directly relate to the stability of the national financial system. Therefore, the Financial Services Authority (OJK) has established standards for evaluating bank soundness using the RGEC method, which includes four key aspects: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital. This study aims to analyze the soundness level of PT Bank Central Asia Tbk (BCA) during the 2020–2024 period using the RGEC approach. The assessment is conducted by evaluating financial ratios such as Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). The analysis results show that BCA achieved a "very healthy" rating (PK-1) in all RGEC aspects. This reflects BCA's ability to effectively manage risk, implement sound corporate governance principles, and maintain strong profitability and capital. These findings strengthen BCA's position as one of the best-performing banks in Indonesia and demonstrate the company's commitment to maintaining financial stability and customer trust.
Measuring the Impact of Public Expenditure on the Balance of Payments Using the ARDL Model in Iraq for the Period (2004–2023) Basima Nyaz Mohsin Al Mohammed1; Nabaa Kadhim Hadi
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 4 (2025): 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.v3i4.2275

Abstract

Government expenditure is a great reason in economic stability and its impact on the balance of payments is dire. In this light, this paper seeks to use the time series analysis method and the ARDL model to investigate the association between the balance of payments of Iraq and the public spending within the 2004-2023 period. The Eviews 13 software was used to analyse it. The findings show that there is a positive association between spending by the people and balance of payment especially at the short run. The latter findings indicate that the efficiency of government expenditure reform is a necessary tool to accomplish the expansion and close the balance of payments deficit. This study highlights the importance of strategic fiscal policies and government spending in achieving a balanced economy and sustainable growth. Additionally, it emphasizes the need for continuous monitoring and adjustment of public spending to ensure its alignment with national economic objectives. The findings contribute to the understanding of fiscal policy implications in developing economies, especially in the context of Iraq’s economic challenges.  
Pengaruh Environmental, Social, and Governance (ESG) terhadap Kinerja Perusahaan pada Perusahaan Pertambangan yang Terdaftar dalam JII 70 Rahmah Fitri Emiati; Ady Cahyadi
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 4 (2025): 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.v3i4.2277

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) on the financial performance of mining companies listed in the Jakarta Islamic Index (JII70) for the 2020–2024 period, with the Debt to Equity Ratio (DER) as a control variable. The findings show that, partially, the Environmental variable has a positive but insignificant effect on ROA, indicating that efforts in energy efficiency, waste management, and emission reduction have not yet been fully reflected in short-term profitability. In contrast, the Social variable has a significant effect on ROA, emphasizing that companies’ engagement in building stakeholder relationships, protecting employee rights, and implementing social responsibility programs contribute substantially to financial performance. The Governance variable also has a significant effect on ROA, highlighting the importance of good governance practices, transparency, and accountability in enhancing profitability. Meanwhile, the control variable DER shows no significant effect on ROA. Simultaneously, ESG performance has a significant effect on ROA, proving that integrated ESG implementation supports the profitability of mining companies. These findings confirm that ESG is not only a compliance measure with sustainability principles but also a long-term business strategy that strengthens companies’ competitiveness and serves as a crucial consideration for investors in making investment decisions.
Sejarah Perkembangan Perbankan Syariah di Indonesia dan Dunia Ihsan Mustafa; Alip Gumilar; Prili Fatya Wahdiana; Najwa Ghefira Nabilla; Amelia Anggraini Saputri; Ghina Dwi Wardatul F; Cindy Nabilla Pasha
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 4 (2025): 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.v3i4.2285

Abstract

Islamic banking is a financial system that operates in accordance with the principles of Islamic law, such as the prohibition of usury (riba), gharar (unlawful betting), and maisir (gambling), as well as the implementation of a profit-sharing mechanism. Islamic banking was born in the 1960s with the founding of Egypt's Mit Ghamr Savings Bank as a pioneer, followed by the establishment of the Islamic Development Bank (IDB) in 1975. After that, the development of Islamic banking expanded to various countries, particularly in the Middle East, South Asia, and Europe. In Indonesia, Islamic banking institutions officially began operating in 1992 with the establishment of Bank Muamalat Indonesia (BMI), the first Islamic bank. The industry's development is strengthened by specific regulations, in the form of Law Number 21 of 2008 concerning Islamic Banking, which serves as a primary foundation for strengthening the sector. Currently, Islamic banking in Indonesia is starting to show significant growth thanks to government support, increasing awareness among Muslims, and product and service innovations that are able to compete globally. This historical journey demonstrates that Islamic banking has evolved beyond simply being an alternative option and has become a vital component of a healthy economic system, both nationally and internationally.