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Jurnal Bisnis, Ekonomi Syariah dan Pajak
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30469880     EISSN : 30469864     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi,Ilmu Perpajakan dan Akuntansi
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 120 Documents
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Manajemen Pengelolaan Wakaf : Studi Kasus pada Lembaga Tabung Wakaf Indonesia Fernando Yusuf; Moh Mukhsin
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 1 (2025): Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i1.742

Abstract

According to the term, waqf is the holding of assets whose benefits are taken without being destroyed immediately for permissible use and is intended to obtain the blessing of Allah SWT. This study aims to analyze the management of waqf at the Indonesian Waqf Tabung institution in the waqf fund model and the programs implemented with benefits to various fields. This research uses qualitative research methods. The data used consists of primary data and secondary data obtained through observation and pre-existing literature or research. The research results show that the waqf management at Tabung Waqf Indonesia is in accordance with Islamic law, can run programs well and is invested in various forms of business with surplus proceeds being used for social programs, and the management of the waqf has had positive implications in improving the community's economy. This research contributes to the development of studies related to waqf management at the Indonesian Tabung Waqf institution in the waqf fund model and the programs implemented with a more detailed explanation along with their relationship to benefits in the fields of health, education, economics and social development.
Strategi Pengembangan Asuransi Syariah dalam Menghadapi Tantangan Pasar Global Nabil Nasywan Ash Shiddiq; Moh Mukhsin
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 1 (2025): Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i1.743

Abstract

Islamic insurance is one of the Islamic financial instruments designed to provide financial protection based on sharia principles, such as mutual help (ta'awun) and risk-sharing. As a country with the largest Muslim population in the world, Indonesia has great potential to develop this industry. Over the past five years (2018-2022), the sharia insurance industry in Indonesia has shown consistent growth, reflected in an increase in gross contribution from IDR 12 trillion in 2018 to IDR 16 trillion in 2022. However, the market share of Islamic insurance remains small compared to conventional insurance, with key challenges including limited market scale, lack of product innovation, low public literacy in Islamic finance, and intense competition with conventional products. This article aims to analyze these challenges and formulate development strategies that can be implemented to strengthen the competitiveness of Islamic insurance in the global market. This research uses a qualitative approach based on secondary data analysis obtained from industry reports, scientific journals, and official publications. The results show that the main strategies for development include product innovation oriented to the needs of the global community, digitization of services to improve efficiency and accessibility, public education to increase Islamic financial literacy, strengthening regulations to create a conducive business environment, and strategic collaboration with international financial institutions to expand market networks.
Efektivitas Timeschedule dan Progres Monitoring Pekerjaan pada Nusantara Maintance Facilites (NMF) PG Djombang Baru : Studi pada Nusantara Maintance Facilites (NMF) PG Djombang Baru Mista Octavia; Ety Dwi Susanti
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 1 (2025): Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i1.747

Abstract

The report aims to evaluate the effectiveness of the Timeschedule and also the progress of the operational activities of Nusantara Maintenance Facilities (NMF). The results of the internship implementation show that the application of the Timeschedule and progress play an important role in maintaining effectiveness and efficiency of the work in achieving operational targets.
Sejarah Pemikiran Islam: Perkembangan Sistem Ekonomi dari Masa Ke Masa Afiyah Zahrah; Fikriansyah Fikriansyah; Juwita Sifas Sembiring; Ahmad Wahyudi Zein
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 1 (2025): Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i1.748

Abstract

The history of the development of the Islamic economic system has undergone significant transformations from the time of the Prophet Muhammad SAW to the modern era. In the early period, the Islamic economic system was based on Qur'anic principles such as justice, transparency, and the prohibition of interest (riba). The Prophet Muhammad SAW established the foundations of the economy, which included the management of zakat, waqf, and market oversight. The era of the Khulafa' al-Rashidin continued these policies with the management of the baitul mal and economic expansion through ijtihad. During the Umayyad and Abbasid periods, the economic system became more complex with the introduction of Arabic currency and innovative tax management. In the modern era, Islamic economics has experienced a revival through its integration into academia and the implementation of Shariah   compliant financial institutions like Bank Muamalat.
Penerapan Integrated Marketing Communication PT. Telkom Indonesia Regional III dalam Meningkatkan Daya Saing dan Loyalitas Pelanggan Jovita Rahma Adani; Lia Nirawati
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 1 (2025): Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i1.750

Abstract

In response to the increasing competition within the telecommunications industry, PT. Telkom Indonesia Regional III faces the challenge of maintaining its competitive advantage and fostering customer loyalty. This study aims to analyze the application of Integrated Marketing Communication (IMC) by PT. Telkom Indonesia Regional III in enhancing the company’s competitiveness while simultaneously strengthening customer loyalty. The research employs a descriptive qualitative approach, utilizing data collection techniques such as interviews, observations, and document analysis. The findings reveal that PT. Telkom Indonesia Regional III has effectively implemented essential IMC elements, including advertising, sales promotions, digital marketing, personal selling, and public relations. These strategies have proven to be effective in increasing customer awareness of services, reinforcing long-term relationships, and supporting the company’s competitive positioning in the market.
Teori Pengambilan Keputusan Pada UMKM Nyidam Duren Kertabumi Dita Novia Hidayat; Fahra Nurarsyifah; Intan Nur Zakiah; Mirah Sekar Arum; Ujang Suherman
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 1 (2025): Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i1.753

Abstract

This study discusses the theory of decision-making applied in the management of MSMEs, focusing on a case study of MSME Nyiidam Duren Kertabumi which is facing a crisis and almost going bankrupt. The right decision-making process is very important for business continuity, especially in situations full of uncertainty. This study aims to explore the obstacles faced by MSMEs in managing the workforce and identify decision-making steps that can be taken to save the business. Based on direct interviews with business managers, it was identified that one of the main obstacles was the inability of the workforce to meet company expectations. This study also analyzes the decision-making style and process used in dealing with the crisis, and provides recommendations for strategic steps that can be taken to improve business conditions. The results of this study indicate that rational and participatory decision-making, with a focus on workforce training, performance evaluation, and the application of digital technology, can be an effective solution in facing existing challenges.
Analisis Faktor-Faktor Permintaan dan Penawaran UMKM Es Boba di UIN-SU Sutomo Dinda Adelia; Tia Aulia Lubis; Naila Aulia Putri; Yenni Samri Juliati Nasution
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 1 (2025): Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i1.754

Abstract

The Boba Beverage business was established with the aim of meeting the public demand for boba drinks that are currently popular. Boba is a tapioca ball that is often the filling of bubble tea drinks. To achieve its vision and mission, Estela Boba needs the right strategy to increase sales and compete with other boba beverage companies that have entered the market. The purpose of this study is to analyze the strategies used by Estela Boba in increasing sales through the use of modern technology. The research method used is a qualitative method with interview and observation techniques. The data sources used are primary data and secondary data. The final result of the research is that there are several strategies used while running the “es te la” business.
Nilai-Nilai Islam dalam Rantai Produksi dan Pemasaran Online shop Elena Collection Dea Ayuni; Nurul Wulandari Putri
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 1 (2025): Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i1.791

Abstract

This research aims to identify the application of Islamic values in the production and marketing chain of Online Shop Elena Collection, an online shop that sells bags and clothing. The main focus of this research is the application of the principles of honesty, justice, sustainability and Islamic-based promotional ethics. The research method used is descriptive qualitative with interviews, observation and document analysis. The research results show that the Elena Collection has implemented Islamic values, especially in price transparency, use of halal materials, and promotions that comply with sharia. However, challenges remain, such as ensuring halal supply chains and balancing market demands with sharia principles.
Menganalisis Formulasi Mashlahah Bagi Produsen: (Studi kasus Koperasi Berbasis Syariah SADIKA SMKS Saka Medika) Cucu Rohendi; Nurul wulandari putri
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 1 (2025): Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i1.804

Abstract

The birth of various Islamic financial institutions (LKS) shows that Islamic teachings cover the economic scope, including cooperatives in the form of Islamic finance These Islamic teachings must absolutely be obeyed and guided by all Muslims in making daily life activities, including in transaction and investment activities, Mashlahah refers to all forms of benefits or goodness that can bring prosperity to individuals and society in general. without ignoring sharia values. For manufacturers of mashlahah formulations, it is an important challenge in carrying out production activities that not only pursue material profits, but also contribute to economic sustainability, social justice, and environmental preservation Qualitative descriptive research is aimed at describing and describing existing phenomena, both natural and man-made, that pay more attention to the characteristics, quality, and linkages between activities. In addition, descriptive research does not provide treatment, manipulation or alteration to the variables studied, but rather describes a condition as it is. The only treatment given is the research itself, which is carried out through observation, interviews from competent sources in their fields The imbalance between profits and benefits is one of the fundamental issues in the formulation of mashlahah for producers who are faced with pressure to maximize profits in a short time, which sometimes has the potential to sacrifice the principles of benefits caused by several factors, such as adopting strategies that are oriented towards short-term profits to meet financial targets or pressure from shareholders. As a result, the benefits are often overlooked. The imbalance between profits and benefits is an important problem for sharia-based cooperatives that lack understanding of the principles of mashlahah in Islamic business, such as avoiding riba and using a clear profit-sharing system on every transaction
Peran Pendidikan Dalam Meningkatkan Kesadaran Ekonomi Syari’ah Yulia Febriyati
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 1 No. 4 (2024): Desember : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i1.842

Abstract

Education is a learning process both through formal and informal activities whose aim is none other than individual self-development. As an effort to master various aspects, both cognitive, affective and psychomotor. Sharia economics in the current modernization context, especially in the concept of the Indonesian state, does not only focus on Muslims. Indonesia's multicultural society with various cultures, languages and religions is a very important market in the development of sharia economics. Likewise in educational institutions. This research was conducted with the aim of observing the extent of the role of education in increasing Sharia Economic Awareness. The research methods used are observation and interviews. Observing and distributing questionnaires to be filled out by STAI Nurul Falah Airmolek students, especially the Sharia Economics Study Program and several other study program students.The results of this research show that students have a strong interest in sharia economics. They realize the importance of the understanding of Sharia Economics that they obtain to convey to society. However, it is a challenge for students because there are still many students who are not yet literate or aware of the presence of Sharia Banking. Social life and the environment are one of the factors that they consider that they don't really need banking services. Even though times have changed digitally. However, this is the reality that is happening today in the regional environment and is an effort for educators, practitioners and Sharia Banking itself to more aggressively build the interest of the academic community and academics in Sharia Banking.

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