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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
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 33 Documents
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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
OPTIMIZING HALAL MSME FINANCING THROUGH ARTIFICIAL INTELLIGENCE-BASED SHARIA FINTECH TO INCREASE ECONOMIC INDEPENDENCE Efendi, Erizal Candra; Juniyanti Hsb, Hafni
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.v3i1.1318

Abstract

This study aims to explore the optimization of halal MSME financing through Sharia-based fintech utilizing Artificial Intelligence (AI) to enhance economic independence. The research employs a qualitative library research method, analyzing literature from academic journals, government reports, and fintech publications related to Sharia-compliant financial technologies. The results indicate that Sharia fintech provides inclusive, ethical, and flexible financing for halal MSMEs through profit-sharing contracts like mudharabah and musyarakah. The integration of AI enhances operational efficiency, risk assessment, and compliance with Sharia principles. Challenges include regulatory gaps, low digital literacy among MSMEs, and ethical concerns regarding AI algorithms. Strategies such as regulatory adaptation, education programs, ethical governance frameworks, and multi-sector collaboration are essential to maximize the benefits of Sharia fintech for MSMEs, strengthening the halal economy and promoting sustainable economic independence.
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

Page 4 of 4 | Total Record : 33

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