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Contact Name
Ilyas Nurul Azam
Contact Email
ilyasnurulazam@gmail.com
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+6281334093793
Journal Mail Official
j-mabes.es.ebi@staiat-tahdzib.ac.id
Editorial Address
Sekolah Tinggi Agama Islam At-Tahdzib Jl.Ngoro-Kandangan KM 3 PA Rejoagung Jombang 61473
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Kab. jombang,
Jawa timur
INDONESIA
J-MABES
Published by STAI At-Tahdzib
ISSN : 30325544     EISSN : 30318602     DOI : -
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.
Articles 29 Documents
The Influence of Organizational Culture and Transformational Leadership on Employee Retention through Job Satisfaction Radiyah Radiyah; Budi Utomo
J-Mabes: Jurnal Manajemen, Akuntansi, Bisnis Dan Studi Ekonomi Syariah Vol 3 No 2 (2025): 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.v2i2.523

Abstract

In today’s competitive business environment, particularly in the restaurant industry, employee retention has become a significant challenge due to the high turnover rate. High employee turnover indicates low retention, which can disrupt operational stability, reduce service consistency, and negatively impact customer experience. Retention refers to an organization's ability to maintain its workforce over the long term, which is essential for sustaining business success. This study aims to examine the influence of organizational culture and transformational leadership style on employee retention, with job satisfaction as a mediating variable This research is a quantitative study using primary data collected through questionnaires. The sample consists of 60 respondents who are employees of Resto Kampoeng Banyumili. The collected data were analyzed using IBM SPSS 25. The results of the study indicate that organizational culture has a positive and significant influence on job satisfaction. Transformational leadership also has a positive and significant influence on job satisfaction. Organizational culture has a positive and significant effect on employee retention, while transformational leadership has a negative and insignificant effect on employee retention. Job satisfaction is found to have a positive and significant influence on employee retention. Path analysis results show that job satisfaction is able to mediate the relationship between organizational culture and employee retention, as well as between transformational leadership and employee retention  
Analysis of the Concept of Justice in Pricing from the Perspective of Islamic Business Ethics Zainol Fata; Ilyas Nurul Azam
J-Mabes: Jurnal Manajemen, Akuntansi, Bisnis Dan Studi Ekonomi Syariah Vol 3 No 2 (2025): 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.v2i2.553

Abstract

This study examines the concept of justice in pricing from the perspective of Islamic business ethics. Islam emphasizes that price is not merely a transactional number, but a moral instrument reflecting justice, balance, and public benefit (maslahah) for all parties. Fair pricing should be based on principles of justice, honesty, transparency, and the rejection of harmful practices such as gharar, riba, and ihtikār. The research employed a library research method with a descriptive-analytical approach, reviewing classical and contemporary literature related to Islamic economics and business ethics. The results indicate that fair pricing reflects the proportional value of goods or services, protects consumer rights, ensures reasonable profits for producers, and creates blessings in transactions. The application of these principles is increasingly relevant in the context of globalization and modern business practices, including intense competition, changing consumer behavior, and market digitalization. Therefore, pricing according to Islamic business ethics not only supports business sustainability but also ensures broad societal welfare
Customer Satisfaction as a Mediator of the Influence of E-Service Quality and Customer Trust on Customer Loyalty Among Online Ride-Hailing Application Users Nurul Huda; Desy Ariani Citrasari
J-Mabes: Jurnal Manajemen, Akuntansi, Bisnis Dan Studi Ekonomi Syariah Vol 3 No 2 (2025): 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.v2i2.555

Abstract

Online ride-hailing applications continue to grow rapidly, making digital service quality, customer trust, and user loyalty increasingly important factors in maintaining competitiveness. In this context, customer satisfaction is often considered a mediating factor that connects the influence of e-service quality and trust on loyalty. This study aims to examine the mediating role of customer satisfaction in the relationship between e-service quality and customer trust toward user loyalty in ride-hailing applications. A quantitative approach was applied using a literature review method. Secondary data were gathered from various sources such as books, academic journals, and theses to analyze the reciprocal relationships among the variables. The findings indicate that all hypotheses from previous studies are supported, showing significant and positive relationships between digital service quality and customer trust toward satisfaction and loyalty. Customer satisfaction functions as an effective mediator, channeling the influence of e-service quality and trust into stronger customer loyalty. In other words, improvements in service quality and customer trust lead to higher satisfaction, which in turn enhances user loyalty.
Implementation of Sharia Production Principles in the Production Process of Character Chocolate Toyibatussalamah Toyibatussalamah; Isma Nurrokhim; Ali Mahmud
J-Mabes: Jurnal Manajemen, Akuntansi, Bisnis Dan Studi Ekonomi Syariah Vol 3 No 2 (2025): 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.v2i2.561

Abstract

The Sincan Coklat Home Industry is a home-based industry that produces character chocolate snacks. Sharia-compliant production principles emphasize not only efficiency and profitability but also the values ​​of halal certification, fairness, and social responsibility throughout the production process. The researcher aims to examine how the principles of sharia production, as proposed by Yusuf Qardhawi, can be practically implemented in the character chocolate manufacturing process within the Sincan Coklat home industry. This research employed a qualitative, conceptual, and descriptive approach, examining production practices in the field and linking them to Yusuf Qardhawi's theory of sharia economic production. This study shows that the Sincan Coklat home industry produces two products: jar chocolate and stick chocolate. The Sincan Coklat home industry has endeavored to implement sharia principles such as selecting halal raw materials, implementing a clean and safe production process, fair labor management, and avoiding practices containing elements of gharar, riba, and dharar. However, management improvements and halal certification are still needed to strengthen consumer trust. Thus, this research contributes to the development of the concept of halal production based on sharia values ​​in the home industry sector, in line with Yuuf Qardhawi's view of Islamic economics which is oriented towards welfare and blessings.
Profitability of Islamic Commercial Banks in Indonesia: Wadiah Savings and Wadiah Demand Deposits Mochammad Ainur Rozikin; Guntur Kusuma Wardana; Noer Aisyah Barlian
J-Mabes: Jurnal Manajemen, Akuntansi, Bisnis Dan Studi Ekonomi Syariah Vol 3 No 2 (2025): 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.v2i2.563

Abstract

Banks are considered to be able to manage their operations well in the event of an increase in profit (profitability). Profitability is an important aspect that needs to be analyzed because it serves as an indicator of the bank's success in carrying out the role of intermediation of public funds. Therefore, Islamic banks need to increase their profitability. Factors such as wadiah savings, wadiah current accounts, are considered to be able to contribute to a sustainable increase in profitability, because they reflect the bank's ability to manage financial risks, fulfill obligations, and optimize the use of its assets. The purpose of the study was to determine the effect of wadiah savings and wadiah current account on profitability with profit-sharing financing and non-profit-sharing financing as control variables. The research method used is quantitative with a descriptive approach. The population of 14 sharia commercial banks in Indonesia will be registered with the OJK in 2024, with purposive sampling techniques obtained by 8 sharia commercial banks as samples. The data used is secondary data taken from financial statements on the official website of each Islamic commercial bank during the 2013-2024 period. The analysis was carried out using the panel data method and using Eviews 13. He results show that wadiah savings, wadiah savings partially affect the profitability of Islamic commercial banks in Indonesia. Simultaneously, wadiah savings and wadiah current accounts affect the profitability of Islamic commercial banks in Indonesia.
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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