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Contact Name
Muhammad Ilham
Contact Email
mbisku.stainbengkalis@gmail.com
Phone
+6281378742868
Journal Mail Official
mbisku.stainbengkalis@gmail.com
Editorial Address
Editorial Office: Program Studi Manajemen Keuangan Syariah Sekolah Tinggi Agama Islam Negeri Bengkalis Jl. Lembaga, Senggoro, Kec. Bengkalis, Kabupaten Bengkalis, Riau Kode Pos: 28714. - INDONESIA Website: http://mksy.kampusmelayu.ac.id Email of Journal: mbisku.stainbengkalis@gmail.com
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INDONESIA
Jurnal Manajemen Bisnis dan Keuangan
ISSN : -     EISSN : 30474914     DOI : -
Core Subject : Economy,
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.
Articles 35 Documents
PERAN BAITUL MAAL SEBAGAI LEMBAGA KEUANGAN MIKRO SYARIAH DALAM MENDUKUNG KEBUTUHAN PEREKONOMIAN MASYARAKAT INDONESIA Efendi, Erizal Candra; Ahmad Wira
MBISKU: Jurnal Manajemen Bisnis dan Keuangan Vol. 2 No. 1 (2025): MBisKu, January 2025
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/mbisku.v2i1.987

Abstract

This study analyzes the role of Baitul Maal as a sharia microfinance institution in meeting the economic needs of the community, especially in providing access to financing in accordance with sharia principles. Using qualitative methods, this study found that Baitul Maal plays an important role in improving the economic and social welfare of the community. Baitul Maal not only provides financing solutions for micro, small and medium enterprises (MSMEs) that are not reached by conventional financial institutions, but also contributes to poverty alleviation and the achievement of sustainable development goals (SDGs). However, the study also identified several challenges in program management, such as limited resources and lack of synergy with other Islamic financial institutions. This research recommends strengthening strategic partnerships and innovations in financial products and services to increase the effectiveness of Baitul Maal's role in the future.
ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES (SAK EMKM) IN BENGKALIS SUBDISTRICT Sasmita, Ayu; Asiam, Siti
MBISKU: Jurnal Manajemen Bisnis dan Keuangan Vol. 2 No. 1 (2025): MBisKu, January 2025
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/mbisku.v2i1.1013

Abstract

Indonesia as a developing country prioritizes its economic growth because of the many jobs created, the Micro, Small, and Medium Enterprises (MSMEs) sector is important for the Indonesian economy. Along with the progress of MSMEs in compiling financial reports, Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) have been introduced. SAK EMKM, which is regulated by the Indonesian Institute of Accountants (IAI) and has been effectively enforced since January 1, 2018. This is intended to enable MSMEs to prepare and audit their own financial reports. Although simple, the standard does not significantly change the principles that are generally applied today. This study focuses on 1) how the implementation of SAK EMKM is at MSME Ilham Market, and 2) what are the obstacles in the implementation of SAK at MSME Ilham Market. The purpose of this study is to determine the implementation of SAK EMKM at MSME Ilham Market and to determine the obstacles in the implementation of SAK EMKM at MSME Ilham Market. The research method uses a qualitative approach with field studies through observation, interviews, and documentation, as well as data analysis with data reduction, data presentation, and verification. Data validity is obtained through source triangulation. The results of the study indicate that the financial reports that have been carried out by Toko Ilham Market have not been implemented in accordance with the provisions of the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The obstacles experienced by Toko Ilham Market in implementing the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) include the lack of human resources who have knowledge of SAK EMKM and the absence of socialization and training of SAK EMKM in MSMEs..
ANALISIS PEMBIAYAAN GRIYA TAKE OVER DAN DAMPAKNYA DENGAN AKAD MURABAHAH (Studi Pada BSI Cabang Bone) Sari, Mirna; Haslindah; Shadriyah
MBISKU: Jurnal Manajemen Bisnis dan Keuangan Vol. 2 No. 1 (2025): MBisKu, January 2025
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine how the takeover mechanism (debt transfer) in an effort to overcome problematic credit and to determine the impact of Customers taking over (debt transfer) at BSI KC Bone. Based on the objectives of the study, this study uses a qualitative research method using observation, documentation and interview techniques as data collection techniques. Based on the results of the study, the takeover mechanism (debt transfer) is that customers submit an application, complete the completeness of the documents, the bank verifies the data, there is approval for takeover financing (debt transfer), then binding, finally disbursement. The impact for BSI is to increase the BSI bank margin, while for customers it is to get additional funds, can extend the installment period, a solution when finances are unhealthy, can transact according to sharia.
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.
INTEGRASI FILSAFAT HUMANISTIK DALAM MANAJEMEN BISNIS DAN KEUANGAN BERKELANJUTAN: STUDI KEPUSTAKAAN yusni, Nurtasyani; Syahrani, Anugrah; Rahayu, Andi Aprilia; Karyono, Otong
MBISKU: Jurnal Manajemen Bisnis dan Keuangan Vol. 3 No. 1 (2026): MBisKu, January 2026
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/mbisku.v3i1.1301

Abstract

This study aims to analyze the integration of humanistic philosophy in sustainable business management and finance through a literature review. Although ESG is increasingly becoming a strategic paradigm in modern corporate practice, the study results show that its implementation is often instrumental and not yet rooted in moral values, potentially resulting in superficial sustainability. Through an analysis of academic literature, it was found that humanistic values ​​such as human dignity, justice, empathy, and moral responsibility have a significant contribution to strengthening organizational performance, governance quality, and consistency of ESG implementation. A key finding of this study is the theoretical and empirical gap in the lack of explicit integration of humanistic values ​​within the framework of ESG, CSR, GHRM, and sustainable finance, especially in developing countries. This study concludes that authentic sustainability requires an ethical foundation derived from humanistic philosophy and recommends the development of a more humane and long-term theoretical framework and governance practices.

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