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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 42 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
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.
THE EFFECT OF NON-PERFORMING FINANCING (NPF) AND FINANCING TO DEPOSIT RATIO (FDR) ON RETURN ON ASSETS (ROA) IN ISLAMIC COMMERCIAL BANKS (BUS) IN INDONESIA Daffa Azura Nurafina; Firdaus
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.v3i1.1376

Abstract

This research is motivated by the fluctuations in the ROA value of Sharia Commercial Banks from 2019 to 2023, which indicate that there are several external and internal factors affecting the ROA level. ROA is one of the profitability ratios that can illustrate the return on the use of bank assets when calculating net profit. This research focuses on two internal factors, namely NPF and FDR. The first internal factor that can affect ROA is NPF. NPF is an indicator of the level of financing risk in Islamic banking. The second factor is FDR, which reflects the effectiveness of the bank in distributing financing funds from the total third-party funds collected. The type of research used in this study is a quantitative approach with data analysis techniques using Panel Data Regression Analysis, Classical Assumption Tests, and Hypothesis Testing. In this study, the data used is secondary data. The population in this study consists of 13 Sharia Commercial Banks registered with the OJK. The sample used comprises 11 Sharia Commercial Banks. Based on the results of the research conducted, the following results were obtained: partially, Non Performing Financing (NPF) does not affect Return On Assets (ROA), partially, Financing to Deposit Ratio (FDR) does not affect Return On Assets (ROA), and simultaneously, there is no simultaneous effect between Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR) on Return On Assets (ROA).
Pengaruh Perencanaan Dan Pengendalian Keuangan Terhadap Kinerja UMKM Di Kecamatan Bukit Batu Ditinjau Dari Perspektif Syariah Melisa; Yuni Dhea Utari
MBISKU: Jurnal Manajemen Bisnis dan Keuangan Vol. 3 No. 2 (2026): MBisKu, July 2026
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/mbisku.v3i2.1566

Abstract

This research was motivated by the weak financial planning and the suboptimal financial control among MSMEs in Bukit Batu District. These problems are reflected in the lack of budgeting, weak financial recording, and uncontrolled use of funds. In addition, there is still a gap between financial management practices and sharia principles, where some MSME actors have not fully understood or implemented the prohibition of riba, gharar, and maysir in their business activities. This condition potentially affects business performance and MSME sustainability. This study aims to analyze the effect of financial planning and financial control on MSME performance from a sharia perspective. The research employed a quantitative method with an associative approach. Data were collected through questionnaires and analyzed using the PLS-SEM method with SmartPLS software. The results showed that financial planning had a positive and significant effect on MSME performance, with a coefficient value of 0.634 and a p-value of 0.000. Financial control also had a positive and significant effect, with a coefficient value of 0.321 and a p-value of 0.005. Simultaneously, both variables were able to explain MSME performance by 85.6% (R-Square = 0.856). From a sharia perspective, good financial management reflects the values of trustworthiness, transparency, and responsibility.
THE EFFECT OF WORK DISCIPLINE ON EMPLOYEE PERFORMANCE OF CV AVICOM MULTIMEDIA TANJUNGPINANG Annisa Nurul Ramadhani; Sella Kurnia Sari
MBISKU: Jurnal Manajemen Bisnis dan Keuangan Vol. 3 No. 2 (2026): MBisKu, July 2026
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/mbisku.v3i2.1586

Abstract

This research aims to determine the empirical effect of work discipline on employee performance at CV Avicom Multimedia Tanjungpinang. Sampling was taken using a total population saturated sampling technique with a total of 15 respondents. This research employs a quantitative approach with simple linear regression analysis techniques processed using SPSS version 26. The data collection method utilized structures five-point Likert scale questionnaires. The validity test shows that all 15 statement items are valid, while the reliability analysis yields a coefficient above 0.80. Classical assumption checks confirm that residuals are normally distributed and free from heteroscedasticity. The results of the simple linear regression analysis show that the coefficient of determination (Adjusted R-square) is 0.543 or 54.3%. Furthermore, the partial t-test indicates that the result is 4.200, which is significantly higher than the value of 2.160 with an empirical significance level of 0.001 < 0.05. Thus, it can be systematically concluded that work discipline exerts a positive and highly significant influence on employee performance.
THE EFFECT OF BUSINESS RISK, COST TO INCOME RATIO, AND EQUITY TO ASSETS RATIO ON FINANCIAL DISTRESS IN THE PROPERTY, REAL ESTATE, AND CONSTRUCTION SECTOR (A STUDY ON PT WIJAYA KARYA (PERSERO) TBK.) Juni Aziwantoro; Ria Dini Ariani
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.v3i1.1587

Abstract

This study empirically examines the effect of business risk, the cost to income ratio (CIR), and the equity to assets ratio (EAR) on financial distress in the property, real estate, and construction sector, using PT Wijaya Karya (Persero) Tbk. as the unit of analysis. Financial distress is measured with the modified Altman Z-Score, while business risk, CIR, and EAR serve as independent variables. A quantitative approach is applied to secondary time-series data drawn from the company's audited annual financial statements for 2008–2024, obtained from the Indonesia Stock Exchange and the company's official website, and analyzed with multiple linear regression. Classical assumption tests confirm that the data are normally distributed and free of multicollinearity, heteroscedasticity, and autocorrelation. The results show that business risk, CIR, and EAR each exert a significant positive effect on financial distress, both partially and simultaneously, with the model explaining 97.1 percent of the variation in financial distress. The findings suggest that state-owned construction enterprises need to strengthen operational efficiency and capital structure to mitigate financial distress, a concern that also resonates with the Islamic economic principles of transparency (shiddiq) and the avoidance of wasteful spending (israf).
Bai‘ al-‘Inah in the Perspectives of Imam Malik and Imam al-Shafi‘i: Its Implications for Islamic Banking Practices in Malaysia and Thailand Nur Indira; Ma'sum Anshori; Rino Riyaldi
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.v3i1.1592

Abstract

This study examines the juristic views of Imam Malik and Imam al-Shafi’i on the contract of bai’ inah and its implications for Islamic banking practice in Malaysia and Thailand. The problem arises from the sharp disagreement among Islamic jurists over the permissibility of bai’ inah, a sale-and-buy-back transaction frequently used as a financing instrument in Islamic financial institutions. This is a qualitative library research using a comparative method to analyze the legal reasoning (istinbat) of Imam Malik in Al-Muwatta’ and Imam al-Shafi’i in Al-Umm, combined with a case-study approach to examine its practical implications in Southeast Asian Islamic banking. The results show that Imam Malik prohibits bai’ inah because it leads to riba through the principle of sadd al-dhari’ah, while Imam al-Shafi’i permits it because the pillars and conditions of a valid sale are fulfilled, regardless of intention. In practice, the Securities Commission Malaysia’s Shariah Advisory Council adopts al-Shafi’i’s view, applying bai’ inah in working-capital financing, Islamic credit cards, and home financing, while the Islamic Bank of Thailand uses bai’ inah-based financing to support economic development programs for the Muslim community in Southern Thailand, contributing to branch growth and rising profitability between 2014 and 2015.

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