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INDONESIA
Jurnal Manajemen Bisnis dan Keuangan
Published by Sekolah Tinggi Agama Islam Negeri Bengkalis
ISSN : -     EISSN : 30474914     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
MBisKu : Jurnal Manajemen Bisnis dan Keuangan is a scientific journal focused on topics related to Financial Management, Sharia Financial Management, Sharia Capital Markets, Sharia Business, Marketing Management, Human Resource Management, Entrepreneurship, Operational management, Business Digital, Accounting management, Risk Management, Sharia Risk Management, Public Finance, MBISKu publishes articles twice a year, in Januari and July.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol. 2 No. 2 (2025): MBisKu, July 2025" : 8 Documents clear
THE EFFECT OF MOTIVATION ON THE WORK PERFORMANCE OF CV. MAKMUR SEJAHTERA Tommy Saputra; Armansyah, Armansyah
MBISKU: Jurnal Manajemen Bisnis dan Keuangan Vol. 2 No. 2 (2025): MBisKu, July 2025
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/mbisku.v2i2.971

Abstract

The purpose of this study is to assess the influence of intrinsic motivation, which consists of achievements achieved, recognition of others, the job itself, opportunities for growth, and responsibility, partially and simultaneously on the work performance of employees on CV. Makmur Sejahtera. The population and sample in this study are all CV employees. Makmur Sejahtera which totals 30 people, using a saturated sampling technique. This study uses multiple regression analysis tools, t-test, and F test to evaluate the influence of intrinsic motivation variables on employee work performance. The results of the test both partially (t-test) and simultaneously (F-test) showed that the intrinsic motivation variable did not have a positive and significant influence on the work performance of employees in CV. Makmur Sejahtera. Thus, it can be concluded that in the context of such companies, intrinsic motivation, which consists of factors such as achievements achieved, recognition of others, the job itself, opportunities for growth, and responsibilities, does not have a significant impact on the employee's work performance.
Telaah Etika Bisnis Islam Terhadap Perilaku Pelaku Afiliasi Dalam Promosi Di Media Sosial: Studi Pada Pelaku Afiliasi Platform Tiktok Nuraini; Abdul Mutalib, Ahmad
MBISKU: Jurnal Manajemen Bisnis dan Keuangan Vol. 2 No. 2 (2025): MBisKu, July 2025
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/mbisku.v2i2.1225

Abstract

This study discusses Islamic business ethics towards the behavior of affiliate actors in promotion on TikTok. The purpose of this study is to determine how the behavior of affiliate actors in promotion on TikTok and how Islamic business ethics towards the behavior of affiliate actors in promotion. This study includes field research with a qualitative approach, the data collection techniques used are interviews and documentation. The subjects of this study include 3 affiliates, namely A. Siti Patimah, Syakila Safitri, and Sulviana, the object of this study is Islamic business ethics in the promotional activities of affiliate actors on TikTok. The data analysis techniques in this study include data reduction, data presentation, and drawing conclusions. The results of the study show that (1) In conducting promotions, the three affiliates prioritize the authenticity of the content used, as well as in product selection, they tend to be selective and have certain considerations to ensure that the promoted product does not harm the audience, while in delivering information, they prioritize clarity & appropriateness of information, they also apply special strategies to support the progress of their affiliates. (2) The behavior of the three affiliates shows compliance with the principles of Islamic business ethics. In this case, siddiq is shown by the use of original promotional content, amanah is shown by responsibility in product selection, tabligh is shown by the delivery of clear and appropriate information, and fathonah is shown by the application of smart promotional strategies.  
ANALYSIS OF THE DAWN ALMS MOVEMENT ON IMPROVING THE ECONOMIC WELFARE OF THE COMMUNITY IN BANTAN TENGAH VILLAGE, BENGKALIS REGENCY Munawarah, Faridatul; Ilham, Muhammad; Saifullah
MBISKU: Jurnal Manajemen Bisnis dan Keuangan Vol. 2 No. 2 (2025): MBisKu, July 2025
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/mbisku.v2i2.1240

Abstract

This study aims to analyze the influence of the dawn alms movement on improving the economic welfare of the community in Bantan Tengah Village, Bengkalis Regency. The dawn alms movement is a religious-based social activity that is routinely carried out by the community by setting aside some of their sustenance every morning after the dawn prayer. This study applies a quantitative approach through survey methods and data collection techniques through observation, questionnaires, interviews, and documentation. The results of the study show that the dawn alms movement has a significant effect on increasing the income and expenditure of the beneficiary community. In addition, this movement has also succeeded in increasing social solidarity and the spirit of mutual cooperation in the community. The factors for the success of this program include consistency of implementation, active community involvement, and transparent fund management although there are still some obstacles in the accountability of fund distribution. Thus, the dawn alms movement in Bantan Tengah Village is a form of economic empowerment based on Islamic values ​​and local wisdom that is worthy of continued development.
ANALYSIS OF THE IMPACT OF CORPORATE REPUTATION ASSESSMENT IN THE 2024 CORPORATE IMAGE AWARDS ON CORPORATE PERFORMANCE Azzam, Abdullah
MBISKU: Jurnal Manajemen Bisnis dan Keuangan Vol. 2 No. 2 (2025): MBisKu, July 2025
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/mbisku.v2i2.1232

Abstract

This study aims to examine whether there are differences in financial performance between companies with high and low reputations based on the results of the 2024 Corporate Image Index (CII). This study uses five financial performance indicators: Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER). The sample consisted of 78 companies, grouped into two groups based on the highest and lowest scores on the 2024 CII. The analysis method used was an independent samples t-test. The results show that although companies with high reputations have better average financial performance, the difference is not statistically significant. This indicates that a company's external reputation, as measured by the CII award, does not directly reflect its financial performance. This study provides a theoretical contribution by broadening the understanding of the relationship between reputation and financial performance and suggests the need for a multidimensional approach to evaluating corporate success.
THE ROLE OF RELIGIOSITY IN THE PREFERENCES OF MUSLIM HOUSEWIVES IN CHOOSING HALAL FOOD PRODUCTS (A STUDY ON THE MAJELIS TAKLIM AL-ABZAR GROUP) Sari, Rosmila; Keri, Ismail
MBISKU: Jurnal Manajemen Bisnis dan Keuangan Vol. 2 No. 2 (2025): MBisKu, July 2025
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/mbisku.v2i2.1252

Abstract

This thesis analyzes the role of religiosity in the preferences of Muslim housewives in choosing halal food products (a study of the Al-Abzar Majelis Taklim Group). The purpose of this study was to determine the role of religiosity in the preferences of Muslim housewives in choosing halal food products (a study of the Al-Abzar Majelis Taklim Group). The type of research used in this study is field research, and from the data analysis, this study is qualitative. Data collection techniques include interviews, observation, and documentation. The data analysis used is qualitative data analysis with the stages of data reduction, data presentation, and conclusion presentation. The results of the study indicate that religiosity strongly influences the preferences of Muslim housewives at the Al-Abzar Islamic Study Group (Majelis Taklim Al-Abzar) in choosing halal food products. This is reflected in their adherence to halal label checks, willingness to replace questionable products, belief that halalness is a sharia obligation, a sense of guilt when consuming questionable products, and support from family and community members who remind each other and share information to ensure food consumption adheres to halal principles. Religious factors contributing to Muslim housewives at the Al-Abzar Islamic Study Group choosing halal food products include adherence to sharia principles by avoiding haram and doubtful elements, good knowledge and understanding of halal certification through outreach, and a strong personal commitment to choosing halal products even if they are more expensive and always seeking halal information before purchasing.
BUYING AND SELLING STOCKS TRANSACTIONS OF CHILDREN’S IN THE PERSPECTIVE OF SHAFI’I SCHOLARS Faisal, Faisal; Al Faerah, Putri Alya Zuhra
MBISKU: Jurnal Manajemen Bisnis dan Keuangan Vol. 2 No. 2 (2025): MBisKu, July 2025
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/mbisku.v2i2.1253

Abstract

This study explores the Shafi’i jurisprudential perspective, particularly regarding the buying and selling of shares by children who are still underage. The buying and selling of shares constitutes a social enterprise or cooperation between two or more shareholders with a specific purpose, wherein each party contributes funds with the promise that they will share both profits and risks collectively. Through this, the researcher hopes to provide benefits and serve as a reference for shareholders. The research method employed is field research, which encompasses all occurrences in the field to extract and examine data relevant to the study. The approach taken in this research utilizes qualitative research methods. Based on the conclusions of this study, from the perspective of the Shafi’i school of jurisprudence, the buying and selling of shares conducted by a child who is still underage or has not yet reached puberty falls into the category of being discouraged or invalid, even if it is permitted by their parents or guardians.
ISLAMIC FINANCIAL ETHICS IN MANAGERIAL DECISION-MAKING : A CONCEPTUAL REVIEW OF THE PRUDENTIAL PRINCIPLE IN ISLAMIC FINANCIAL MANAGEMENT Gusmiarni, Asni; Gusmiarni, Susi; Karyono, Otong
MBISKU: Jurnal Manajemen Bisnis dan Keuangan Vol. 2 No. 2 (2025): MBisKu, July 2025
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/mbisku.v2i2.1307

Abstract

The rapid development of the Islamic financial industry demands managerial decision-making quality that is not only oriented toward financial performance but also toward compliance with Sharia principles and Islamic ethical values. This article aims to conceptually examine the role of Islamic financial ethics in managerial decision-making by emphasizing the prudential principle in Islamic financial management. The research method employed is a literature review of relevant scientific publications from the last five years concerning Islamic financial ethics, risk management, governance, and managerial decision-making in Islamic financial institutions. The findings indicate that the prudential principle functions not only as a technical risk management instrument but also as a manifestation of the values of trust, justice, moral responsibility, and the protection of wealth (hifz al-mal). However, the implementation of the prudential principle still faces various challenges, such as pressure to achieve performance targets, limitations in human resources, and weak internalization of ethics and Sharia supervision. This article asserts that strengthening Islamic financial ethics and integrating the prudential principle into good governance are fundamental needs to improve the quality of managerial decisions, maintain institutional stability, and realize the sustainability of Islamic financial institutions in line with the objectives of maqasid al-shariah
ANALYSIS OF BENEVOLENCE FUND ACCOUNTING AND MANAGEMENT AT BANK SYARIAH INDONESIA KCP DURI HANGTUAH 1 BENGKALIS Asnidar Daulay, Rani; Azlina, Nur
MBISKU: Jurnal Manajemen Bisnis dan Keuangan Vol. 2 No. 2 (2025): MBisKu, July 2025
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/mbisku.v2i2.1323

Abstract

This study aims to analyze the management mechanism of benevolence funds and identify implementation constraints and solutions at Bank Syariah Indonesia (BSI) Sub-Branch Office (KCP) Duri Hangtuah 1, Bengkalis. Benevolence funds are social funds—sourced from late fees, donations, and non-refundable payments—that are excluded from bank operational income. Using a descriptive qualitative method with data gathered through interviews, observation, and documentation, the study evaluates the bank's compliance with Sharia standards.The results demonstrate that the bank's recording, recognition, and reporting of benevolence funds comply with PSAK 109 regarding Accounting for Zakat, Infaq, and Alms. The process involves four stages: collection, segregated recording, social distribution (e.g., poverty relief and education), and supervision by the Sharia Supervisory Board. Key constraints identified include low public literacy, a shortage of local distribution partners, and suboptimal public reporting. To address these, the bank has implemented customer education, local partnerships, and improved internal transparency. The study concludes that while management aligns with Sharia principles, improvements in socialization and reporting transparency are necessary

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