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Maslahah: Jurnal Manajemen dan Ekonomi Syariah
Published by Sekolah Tinggi Agama Islam Yayasan Pendidikan Ilmu Qur'an Baubau
ISSN : 29882249     EISSN : 29882230     DOI : 10.59059
Core Subject : Religion, Economy, Science,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
bidang Ilmu Manajemen dan Ekonomi Syariah. Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : berbagai perspektif ekonomi Islam, keuangan publik Islam, keuangan Islam, akuntansi Islam, etika bisnis Islam, perbankan Islam, asuransi Islam, pemikiran ekonomi Islam, manajemen sumber daya manusia Islam, keuangan mikro Islam, ekonomi pembangunan Islam, Ekonomi moneter Islam, ekonomi fiskal Islam, pasar modal Islam
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 263 Documents
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Peran Regulasi DJP dalam Meningkatkan Akuntabilitas Lembaga Zakat Apriyanto Apriyanto; Arnelia Putri Pratiwi; Dea Safitri; Muhammad Nurjati; Mohammad Ridwan
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i3.2451

Abstract

Regulation PER-05/PJ/2019 is a fiscal regulation issued by the Directorate General of Taxes (DJP) as an effort to strengthen the governance and accountability of zakat institutions in Indonesia. This regulation governs the procedures for issuing certificates for zakat management institutions so that the zakat paid by muzakki can be deducted from gross income for tax purposes. This study aims to analyze how PER-05/PJ/2019 is implemented by zakat institutions, the extent to which this regulation enhances reporting and transparency, and the various obstacles encountered during its implementation. With a qualitative approach and descriptive method, this research found that PER-05/PJ/2019 encourages zakat institutions to meet administrative requirements, conduct external audits, and perform regular financial reporting, thereby enhancing professionalism and public trust. However, the main challenges are still faced by small zakat institutions, such as limited human resources and financial information systems. Nevertheless, this regulation opens up opportunities for zakat institutions to become more professional, transparent, and accountable, as well as strengthening the integration between the zakat and tax systems in Indonesia.
Analisis Perbandingan Integrasi Data Antara BSI Mobile dengan Byond By BSI dalam Meningkatkan Kemudahan Transaksi Perbankan Dwi Septianingrum; Ansory Ramadhan; Ratna Hasibuan; Nurbaiti Nurbaiti
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i3.2454

Abstract

This study aims to analyze the comparison of features and data integration between two mobile banking applications by Bank Syariah Indonesia, namely BSI Mobile and BYOND by BSI, in enhancing banking transaction convenience. The research method employed is descriptive qualitative through a literature review from various relevant sources. The results show that BYOND by BSI adopts a more modern data integration system using microservices architecture and open APIs, thus providing better transaction convenience and security compared to BSI Mobile, which still relies on a centralized system. Innovative features such as biometric authentication, QRIS, and a more intuitive user interface further enhance the digital banking experience for customers. However, BYOND by BSI still faces performance challenges, particularly in transaction speed, as the application experiences delays (lag) in several features that may reduce user comfort. The study concludes that BYOND by BSI is superior in facilitating banking transactions compared to BSI Mobile. It is recommended that future research be conducted using a quantitative approach to directly evaluate user experience in a more comprehensive manner.
Pengaruh Employee Engagement dan Self-Efficacy Terhadap Kinerja Karyawan Universitas Proklamasi 45 Naufa Setyowati; Faisal Faisal; Andris Wihelmus Dimara
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 2 No. 4 (2024): Oktober : Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i3.2473

Abstract

This study aims to determine the effect of Employee Engagement and Self-Efficacy on Employee Performance at Proclamation 45 University. This study uses a survey method on 57 employees. The analysis used in this study is multiple regression analysis. Use a valid value of 0.05. Based on the results of the calculation and analysis of the data used, the multiple regression equation is obtained, namely Y = -0.419 + 0.496X1 + 0.257 Proclamation 45 University. From the findings above, the following conclusions can be drawn. (1) Procrik 45 In higher education, employee engagement has a positive impact on employee performance. This means that good employee engagement will result in better employee performance. (2) Proklik 45 University has a positive influence of self-efficacy on employee performance. This means that if self-efficacy is good, employee performance will be even better. (3) At Proklik 45 University, Employee Engagement and Self-Efficacy have a positive effect on Employee Performance. This means that when employee engagement and self-efficacy are good, employee performance will also be even better. Universitas Proklamasi 45 is expected to continue to strive to improve employee engagement and employee self-efficacy in order to improve employee performance.
Keabsahan Transaksi Spaylater pada Aplikasi Shopee dalam Jual-Beli Menurut Hukum Ekonomi Syariah Bunga Pamela Anugraheni; Baidhowi Baidhowi
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i3.2477

Abstract

Technological advancements in the financial sector have led to various innovations, one of which is the SPayLater service, which allows consumers to make purchases using a deferred payment or installment system. In practice, this system raises various questions regarding the validity of transactions from the perspective of Islamic Economic Law, particularly in terms of compliance with the principles of sale and purchase contracts, as well as the potential presence of riba (usury) and gharar (uncertainty).This study aims to examine the validity of SPayLater transactions by analyzing the contracts used, potential violations of the principles of murabahah, ijarah, or qardh, and the extent to which this service complies with the conditions and pillars of sharia-compliant sale and purchase. The approach used is qualitative, analyzing Islamic legal literature, fatwas issued by Indonesia’s National Sharia Council (DSN-MUI), as well as case studies of SPayLater services in Indonesia. The findings indicate that SPayLater transactions have the potential to involve riba if there are non-transparent additional charges. Furthermore, late payment penalties and unclear contracts may give rise to gharar, which could render the transaction invalid under Islamic law. Therefore, it is necessary to modify the contracts to better align with sharia principles and to enhance transparency in the payment mechanisms in order to avoid elements of riba and gharar.
Evaluasi Sistem Reward dan Punishmen dalam Manajemen Kinerja Karyawan-Karyawan Telkomsel Maumere Maria Mektildis; Elisabeth Mitan; Bernadetha Dua Bregun; Maria Silvana Mariabel Carcia
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i3.2484

Abstract

This research aims to evaluate the effectiveness of the reward and punishment system in employee performance management at Telkomsel Maumere, as well as to provide recommendations for improvements that can be implemented to enhance employee performance and job satisfaction.
Manajemen Kinerja Berbasis Kompetensi di Era Digital pada Telkom Maumere Apriliana Ovin; Yasinta Flarida Erviana; Magdalena Oktaviani; Maria Silvana Mariabel Carcia
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i3.2486

Abstract

This study aims to analyze the implementation of competency-based performance management in the digital era at Telkom Maumere. Amid the ongoing digital transformation, organizations are required to enhance employee performance through structured systems that are adaptive to technological changes. Competency-based management has become a key strategy to ensure that every individual possesses the skills and behaviors aligned with organizational goals. This research employs a qualitative descriptive approach with data collected through interviews, observations, and document analysis. The findings indicate that Telkom Maumere has adopted a performance management system integrated with digital technologies, such as the use of e-performance applications and online evaluation systems. However, challenges remain in terms of digital training and comprehensive competency mapping. The study concludes that competency-based performance management in the digital era can enhance work productivity, provided it is supported by adequate technological infrastructure and an adaptive organizational culture.
Peran Manajer dalam Evaluasi dan Pengembanagan Kinerja Kerja di PT. PLN ( Persero) Kabupaten Sikka Katharina Erti Lando; Lusia Paji; Delfensia Ndalo; Lusia Rosita Lango; Maria Silviana Mariabel Carcia
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i3.2487

Abstract

This literature research aims to compile and describe the role of managers in improving employee performance. The method used is the library research method. The data collection method used is the documentation method. The data analysis technique used is content analysis. To maintain the accuracy of the assessment and prevent errors in information in data analysis, cross-library checks are carried out and re-reading the literature and paying attention to the reviewer's comments. The results of this study show that the better the motivation provided by managers, the more significant it can improve employee performance.
Manajemen Kinerja dalam Prespektif SDM Modern di Badan Kepegawaian Daerah dan Pengembangan SDM Kabupaten Sikka Maria Silvana Mariabel Carcia; Agnes Obeyane Longge; Yohanes Yuaniku; Carol Diego Fernandez
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i3.2489

Abstract

Performance management plays a central role in improving the effectiveness and efficiency of organizations, both in the public and private sectors. In modern government, the increasing public demand for quality, transparent, and accountable public services has encouraged comprehensive bureaucratic reform. The State Civil Apparatus (ASN) is now positioned as an agent of development that must be adaptive, innovative, and results-oriented. Performance management is no longer just a compliance-based evaluation tool, but rather an integrated strategic approach to drive organizational success on an ongoing basis. In line with Armstrong's (2009) view, the focus of modern performance management lies on developing the capacity of individuals and teams to create optimal contributions to the achievement of organizational goals.
Wakaf sebagai Pilar Ekonomi Syariah : Analisis Tata Kelola dan Penguatan Kelembagaan di Indonesia Lafreda Nanda Wibowo; Talitha Al-Fadillah; Irene Anjani Hariyono; Daffa Abyan Pradana; Ade Nur Rohim
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i3.2493

Abstract

Waqf holds a crucial position in promoting social welfare and fostering the growth of a Sharia-based economy. In Indonesia, the success of waqf initiatives largely relies on sound governance and the operational effectiveness of waqf institutions. This study explores the roles of the Indonesian Waqf Board (BWI) as the regulatory authority and nazhir as the managers of waqf assets, while also highlighting key challenges such as technological limitations, lack of transparency, and weak supervision mechanisms. To overcome these obstacles, strategies including nazhir capacity building, digitalization of waqf management, and the application of the Waqf Core Principles Implementation Index (IIWCP) have been introduced. The findings suggest that adopting professional and innovative governance practices significantly enhances transparency, accountability, and the overall impact of waqf on social welfare and sustainable economic development.
Pengembangan Usaha Kerajinan Clay Melalui Strategi Pemasaran Digital dan Offline Darren Nataleano Metusalak Taulo; Khosnol Khotimah; Melkior Keleka Hayon; Muhammad Yasin
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i3.2495

Abstract

This proposal discusses a business plan for handcrafted products made from clay, focusing on cup holders and ashtrays with unique and eco-friendly designs. Clay is chosen as the main material due to its high flexibility, aesthetic value, and broad market potential. The purpose of this business is to create decorative yet functional products that are customizable and appealing to various groups, particularly art lovers and handmade product enthusiasts. The methods used include market analysis through questionnaires, digital and offline marketing strategies, and a Business to Customer (B2C) approach. Survey results indicate strong consumer interest in clay tray products, driven by affordable pricing, attractive designs, and eco-friendly qualities. Promotional strategies include social media, online marketplaces, participation in exhibitions, and collaborations with influencers. This proposal also includes a financial analysis to determine the break-even point (BEP) and assess the business's profit potential. With proper management, this clay craft business is considered to have promising prospects and the potential to grow into a sustainable enterprise..

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