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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
Location
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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
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
ARTIFICIAL INTELLIGENCE IN CONTEMPORARY BUSINESS MANAGEMENT AND ITS IMPLICATIONS FOR DECISION-MAKING AND ORGANIZATIONAL PERFORMANCE Hafni Juniyanti Hsb; Erizal Candra Efendi; Ruri Mustika; Wildan Hadi
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.v3i1.1325

Abstract

The development of Artificial Intelligence (AI) has brought significant changes in contemporary business management practices, particularly in the decision-making process and improvement of organizational performance. This article aims to conceptually examine the role of Artificial Intelligence (AI) in business management by emphasizing its implications for the quality of managerial decision-making and organizational performance. The research method used is a literature study by analyzing reputable national and international journals as well as academic books relevant to the topics of Artificial Intelligence (AI), decision-making, and organizational performance. Data analysis techniques are carried out through content analysis and thematic analysis to identify patterns, themes, and conceptual relationships between key concepts. The results of the study show that Artificial Intelligence (AI) plays a role as an enabler of data-based decision-making that is able to improve the accuracy, speed, and adaptability of managerial decisions. In addition, Artificial Intelligence (AI) contributes to improving organizational performance, both from operational and strategic aspects, when integrated in harmony with the organization's strategy and capabilities. The article also affirms that Artificial Intelligence (AI) can be understood as a strategic resource and dynamic capability that supports the creation of a sustainable competitive advantage. Theoretically, this study enriches the business management literature through the integration of AI with strategic decision-making and management theory, and provides practical implications for managers in designing effective Artificial Intelligence (AI) implementation strategies
THE EFFECT OF ISLAMIC WORK MOTIVATION AND CAREER DEVELOPMENT ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE: A STUDY ON CV AGNI MANDIRI APPAREL Laila Tafida, Adha; Utomo, Budi
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.v3i1.1334

Abstract

This study examines the influence of Islamic work motivation and career development on employee performance, with job satisfaction as an intervening variable at CV. Agni Mandiri Apparel. This study used quantitative methods, collecting data through questionnaires distributed to all 110 employees using a saturated sampling technique. Data analysis included validity tests, reliability tests, classical assumption tests, statistical tests, and path analysis using SPSS. The results showed that Islamic work motivation had no significant effect on employee performance, while career development had a positive and significant effect. Islamic work motivation and career development had a positive and significant effect on job satisfaction. Job satisfaction had no significant effect on employee performance. Job satisfaction was unable to mediate the effect of Islamic work motivation or career development on employee performance. This study concluded that improving employee performance at CV. Agni Mandiri Apparel is more effectively achieved through structured career development than through job satisfaction as an intermediary.

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