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Ilyas Nurul Azam
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j-mabes.es.ebi@staiat-tahdzib.ac.id
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Sekolah Tinggi Agama Islam At-Tahdzib Jl.Ngoro-Kandangan KM 3 PA Rejoagung Jombang 61473
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INDONESIA
J-MABES
Published by STAI At-Tahdzib
ISSN : 30325544     EISSN : 30318602     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Manajemen, Akuntansi, Bisnis dan Studi Ekonomi Syariah Sekolah Tinggi Agama Islam At-Tahdzib Ngoro Jombang terbit pada bulan Oktober 2023. Berisi kajian Manajemen, Akuntansi, Bisnis, Studi Ekonomi Syariah dan bidang-bidang keilmuan. Sesuai dengan peraturan penulisan yang diterbitkan dua kali (April dan Oktober ) dalam setahun dan publikasi penelitian studi ekonomi syariah, bisnis syariah, akuntansi, manajemen serta keilmuan lainnya sebagai tanggung jawab ilmiah dan perwujudan Tri Darma Perguruan Tinggi. Diterbitkan oleh Lembaga Penelitian Pengembangan dan Pengabdian Masyarakat (LP3M) Sekolah Tinggi Agama Islam At Tahdzib Jombang.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 4 Documents
 1 
Search results for , issue "Vol 4 No 1 (2026): J-MABES" : 4 Documents clear
Analysis of Cafe Customer Satisfaction from a Maqasid Syariah Perspective Maksum, Maksum; Arisandi, Irvan; Muktirrahman, Muktirrahman; Huda, Nurul
J-Mabes: Jurnal Manajemen, Akuntansi, Bisnis Dan Studi Ekonomi Syariah Vol 4 No 1 (2026): J-MABES
Publisher : Sekolah Tinggi Agama Islam At-Tahdzib Ngoro Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61181/j-mabes.v2i2.575

Abstract

Backgound. Islamic-based cafes face dual responsibilities: achieving business success while implementing Islamic economic principles. Customer satisfaction in Islamic perspective encompasses not only material fulfillment but also spiritual dimensions based on maqasid sharia principles (hifz ad-din, an-nafs, al-'aql, an-nasl, al-mal). However, conventional satisfaction measurements often neglect these spiritual-ethical aspects, creating a gap in understanding holistic customer satisfaction in Islamic business contexts. Aim. This study examines the influence of service quality, price, and cafe atmosphere on customer satisfaction with purchase decision as a mediating variable at Kancakona Kopi Sumenep, integrating maqasid sharia perspective to provide comprehensive understanding of customer satisfaction in islamic cafe business. Methods. Quantitative research with 96 respondents analyzed using SEM-PLS SmartPLS 3.0 to test direct, indirect effects and mediation roles. Results. Price has the strongest influence on both purchase decisions and customer satisfaction, demonstrating successful implementation of Islamic pricing justice (qimah ᾱdilah) and bilateral wealth protection (hifz al-mal). Cafe atmosphere significantly affects purchase decisions, reflecting its role as a conducive Islamic environment (bi'ah solihah) supporting protection of intellect and soul (hifz al-'aql and hifz an-nafs). Service quality directly affects customer satisfaction, indicating that excellence of service (ihsan) manifests in post-consumption evaluation. Purchase decision partially mediates the relationships between price and satisfaction as well as atmosphere and satisfaction. From the maqasid sharia perspective, fair pricing and conducive atmosphere successfully transform into customer satisfaction through cognitive-evaluative processes embedded in purchase decisions, yet service excellence operates through direct achievement of holistic wellbeing (maslahah).
Kebijakan Publik dalam Ekosistem Ekonomi Halal: Penguatan Tata Kelola Fiskal Kebijakan Publik dalam Ekosistem Ekonomi Halal: Penguatan Tata Kelola Fiskal Islam di Era Pascapandemi Amin, Wildana; Sholehuddin, Moh.; Kirom, Sohibul
J-Mabes: Jurnal Manajemen, Akuntansi, Bisnis Dan Studi Ekonomi Syariah Vol 4 No 1 (2026): J-MABES
Publisher : Sekolah Tinggi Agama Islam At-Tahdzib Ngoro Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61181/j-mabes.v2i2.586

Abstract

The COVID-19 pandemic has generated significant economic and social disruptions, exposing the limitations of conventional fiscal policies in addressing inequality and social vulnerability, particularly in Muslim-majority countries. In the post-pandemic era, governments face the dual challenge of economic recovery and the strengthening of sustainable and inclusive fiscal systems. This study aims to analyze the role of public policy in strengthening Islamic fiscal governance as part of the halal economic ecosystem in the post-pandemic context. This research employs a qualitative interpretive approach with a phenomenological paradigm. Data were collected through in-depth interviews, document analysis, and limited observation involving policymakers, Islamic social finance practitioners, and experts in the halal economy. The data were analyzed thematically to capture key patterns and meanings related to policy implementation and governance practices. The findings indicate that Islamic fiscal instruments, particularly zakat and waqf, have contributed to social protection and economic resilience during and after the pandemic. However, their potential has not been fully realized due to weak governance, limited institutional coordination, and the lack of integration between Islamic fiscal instruments and national fiscal policy. Public policy support remains largely normative rather than strategic.  The study concludes that strengthening Islamic fiscal governance through integrated public policy is essential for enhancing the effectiveness of the halal economic ecosystem. Integrating Islamic fiscal instruments into national fiscal frameworks can promote equitable, inclusive, and sustainable economic recovery in the post-pandemic era.
The Effects of Islamic Economic Revitalization Discourse on Institutionalizing the Zakat Management System in Contemporary Indonesia.pdf Moh. Abd. Rahman; Abdul Bari
J-Mabes: Jurnal Manajemen, Akuntansi, Bisnis Dan Studi Ekonomi Syariah Vol 4 No 1 (2026): J-MABES
Publisher : Sekolah Tinggi Agama Islam At-Tahdzib Ngoro Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61181/j-mabes.v2i2.608

Abstract

This study aims to analyze the effects of Islamic economic revitalization through the discourse of institutionalizing the zakat management system in contemporary Indonesia. Zakat, as one of the pillars of Islamic economics, has great potential to improve the social and economic welfare of society. However, zakat management in Indonesia still faces challenges in terms of the effectiveness of its distribution and utilization. Using a qualitative approach, this article examines various policies that have been implemented in zakat management and the role of zakat institutions in promoting economic growth based on Islamic values. This study also discusses how revitalizing the Islamic economy can provide a solution to the economic inequality that exists in Indonesia. By establishing a more organized and institutionalized zakat management system, it is hoped that a fairer and more effective distribution system will be created, and the goal of inclusive and sustainable economic development will be achieved more quickly.
Digital Business Ethics in the Marketplace Era Analysis in Islamic Economic Perspective Fata, Zainol
J-Mabes: Jurnal Manajemen, Akuntansi, Bisnis Dan Studi Ekonomi Syariah Vol 4 No 1 (2026): J-MABES
Publisher : Sekolah Tinggi Agama Islam At-Tahdzib Ngoro Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61181/j-mabes.v2i2.611

Abstract

The rapid development of digital technology has significantly transformed economic and business activities. This transformation has driven efficiency, innovation, and the expansion of market reach through marketplace platforms. Transactions that were previously conducted conventionally have now shifted to more flexible digital systems without limitations of space and time. Marketplaces also provide substantial opportunities for businesses, particularly SMEs, to grow. However, behind this convenience, various ethical issues have emerged, such as review manipulation, discrepancies in product information, lack of price transparency, and the presence of information asymmetry. This study aims to analyze the importance of implementing digital business ethics in marketplaces and its alignment with Islamic economic principles in building trust and business sustainability. This research employs a literature review approach by examining various sources, including academic journals and books related to digital business ethics and Islamic economics. The analysis is conducted descriptively to understand the phenomena and issues involved. The findings indicate that digital business ethics plays a crucial role in enhancing consumer trust and loyalty. Values such as honesty (shiddiq), trustworthiness (amanah), justice (adl), and transparency (tabligh) are proven to be key factors in creating healthy business interactions. Moreover, these principles are aligned with Islamic economic values, thereby supporting the development of a fair, transparent, and sustainable marketplace system

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