cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
M. Guffar Harahap
Contact Email
publisherbarokah@gmail.com
Phone
+6285360125154
Journal Mail Official
publisherbarokah@gmail.com
Editorial Address
dusun III desa Lengau seprang, Kec. Tanjung Morawa, Kab. Deli Serdang, Sumatera Utara. Indonesia
Location
Kab. deli serdang,
Sumatera utara
INDONESIA
Journal of Sharia Business Management
  • jurnalmanajemenbisnissyariah
  • Website
Published by CV. Barokah Publisher
ISSN : -     EISSN : 29632218     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
(INTERNATIONAL, Journal of Sharia Business Management) is dedicated to the development of scientific treasures in the field of Islamic economics and finance. Researchers and academics are given space to contribute to various studies published through this journal. The scope of the study of the (INTERNATIONAL, Journal of Sharia Business Management) is related to the themes of Islamic economics, Islamic banking, Islamic accounting, sharia management, sharia business, ZISWAF, halal industry, and other studies that correlate with the theme of this journal and have interesting discussion value. Each published article is the sole responsibility of the Author, but the Editor can edit without changing the substance of the article.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 52 Documents
 1   2   3   4   5 
KONTRIBUSI INDUSTRI KECIL DALAM PENINGKATAN KESEJAHTERAAN MASYARAKAT: (STUDI KASUS PADA PENGRAJIN TOPI PURUN DI DESA SUKA MAKMUR KECAMATAN BINJAI KABUPATEN LANGKAT) Aswin Fahmi; Aminullah Marlis Tanjung; M. Radiansyah; M. Guffar Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 1 (2023): Maret
Publisher : CV. Barokah Publsiher

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

Abstract

This research was prepared with the aim of knowing the efforts to maintain a small industrial business carried out by purun hat craftsmen in Suka Makmur Village, Binjai District, Langkat Regency, and the contribution of small industry of purun hats for improving the welfare of purun hat craftsmen in Suka Makmur Village, Binjai District, Langkat Regency. The method used is qualitative with the main informants of the Village Head and Pengarin Topi Purun through interview instruments. Data analysis used qualitative techniques of interactive models. Based on the results of the research conducted, it can be concluded that youpaya maintain the small industrial business carried out by purun hat craftsmen in Suka Makmur Village, District Binjai Langkat Regency is carried out through support efforts from the Village Government and also the development of expertise from purun hat craftsmen to other communities through sharing experience and sharing skills with the community so that more and more are able to do business making purun hats. Furthermore, the contribution of the small industry of purun hats for improving the welfare of purun hat craftsmen in Suka Makmur Village, Binjai District, Langkat Regency is very realistic and real because of the efforts made by craftsmen able to meet the needs of family life both primary, secondary, and tertiary in nature. Then viewed from the aspect of economic science through income analysis and business efficiency, it turns out that the industry has advantages and is efficient to maintain and continued because it has an efficiency value greater than the number one, namely 1.27 > 1
PENGARUH TOTAL ASET DAN DANA PIHAK KETIGA TERHADAP PEMBIAYAAN PADA BANK MUAMALAT INDONESIA TAHUN 2018 SAMPAI DENGAN 2022 Aminullah Marlis Tanjung; Aswin Fahmi D; M. Radiansyah; M. Guffar Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 1 (2023): Maret
Publisher : CV. Barokah Publsiher

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

Abstract

This study aims to determine and analyze the effect of Total Assets and Third Party Funds on Financing at Bank Muamalat Indonesia from 2018 in the first quarter to 2022 in the third quarter. The data used is the published financial statements of Bank Muamalat Indonesia. The method of analysis in this study is the associative method, with classical testing, as well as statistical analysis, namely multiple linear regression analysis. The results of the analysis using the statistical t test with significant (α) = 0.05 using the sig value of the SPSS output obtained the significance value of each independent variable Total Assets (0.00) and DPK (0.655) Results of analysis with the F test with significance (α) = 0.05 obtained a significance of 0.000. This value is not greater than a significance value of 0.05 and this indicates that there is a significant relationship between Total Assets and Third Party Funds towards simultaneous financing.
ANALISIS PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM MENUNJANG KINERJA KEUANGAN DAN NON KINERJA KEUANGAN PERUSAHAAN (STUDI PADA PT. UNILEVER OLEOCHEMICAL INDONESIA) amalia, khilda
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 1 (2023): Maret
Publisher : CV. Barokah Publsiher

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

Abstract

Corporate Social Responsibility (CSR) merupakan strategi perusahaan dalam membangun reputasi yang dapat memberikan hubungan timbal balik dengan stakeholder. Penerapan Corporate Social Respnsibility (CSR) dapat meningkatkan citra perusahaan yang akan berdampak kepada kinerja perusahaan. Tujuan penelitian ini adalah untuk mengetahui penerapan program-program Corporate Social Responsibility (CSR) yang dilakukan oleh PT. Unilever Oleochemical Indonesia, dan menganalisis penerapan CSR dalam menunjang kinerja keuangan dan kinerja non keuangan perusahaan.Penelitian ini menggunakan metode penelitian kualitatif. Penelitian dengan data primer dan data sekunder yang diperoleh melalui wawancara secara langsung kepada pemilik Perusahaan, bagian keuangan, masyarakat sekitar perusahaan. Data sekunder yang diperoleh dari kantor dan dokumen laporan keuangan.Hasil penelitian menunjukkan penerapan CSR oleh PT. Unilever Oleochemical Indonesia dapat menunjang kinerja keuangan dan kinerja non keuangan perusahaan. Dalam kinerja keuangannya mengalami peningkatan profit, peningkatan likuiditas, peningkatan laba bersih (ROI), dan peningkatan pendapatan (ATO). Sementara kinerja non keuangan menunjukkan adanya peningkatan kepuasan pelanggan, jumlah pelanggan, peningkatan produktifitas karyawan, kepuasan karyawan dan kapabilitas karyawan.
A ANALISIS EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB P2) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN DELI SERDANG Clarayati Octavia Manalu; Wilda Sri Munawaroh Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 2 (2023): Juni
Publisher : CV. Barokah Publsiher

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

Abstract

This study aims to determine the effectiveness analysis of rural and urban land and building tax revenue (PBB P2) on local revenue (PAD) Deli Serdang district. This study emphasizes more on a process in solving problems with researchers directly involved in the object under study. The data collected can be in the form of interviews with informants which are described in a question, observation and literature study. The results of the data collection were analyzed and conclusions were drawn. So overall the level of effectiveness of PBB from 2017-2021 shows the criteria for an effective interpretation value, with an average percentage gain of 276%. And the data that has been obtained is known to the growth rate of PBB Kab. Deli Serdang. In 2021, the lowest PBB growth rate will only get a percentage of 71.15% with an interpretation value criterion that is effective.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN ACCOUNT OFFICER PADA PERSETUJUAN PERMOHONAN PEMBIAYAAN KONSUMTIF DI PT BANK SUMUT KCP SYARIAH HM JONI Diah Hafni Pardede; Waizul Qarni; Ahmad Syukri
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 2 (2023): Juni
Publisher : CV. Barokah Publsiher

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

Abstract

Financing analysis has a very important role for Islamic banks in making decisions regarding the approval or rejection of financing applications, as well as being a guide for Islamic banks in ensuring the validity of the application. In carrying out banking financial activities, account officers always have to analyze prospective customers to process the financing provided. Therefore, the role of account officers in Islamic banks is crucial. This study serves to analyze the factors that will influence the account officer's decision to approve the application for consumer financing, as well as the factors that are the reasons for the rejection of financing applications by customers at PT Bank Sumut KCP Syariah HM Joni. The method applied in this study is qualitative method, which is a method that does not focus on numbers but uses notes, observations, interviews, and documents. Data collection is carried out through literature studies, interviews, observations, and using primary and secondary data. From the results of research and discussion, it can be concluded that account officers must objectively evaluate various aspects related to financial subjects (Analysis 5C) before providing financing to customers who plan to apply for consumer financing at Bank Sumut KCP Syariah HM Joni.
PANDANGAN DAN PEMAHAMAN MASYARAKAT KOTA MEDAN HELVETIA TERHADAP ASURANSI SYARIAH : (STUDI DESKRIPTIF PADA MASYARAKAT KOTA MEDAN HELVETIA) Ahmad Habib Pinim; Fauzi Arif Lubis
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 2 (2023): Juni
Publisher : CV. Barokah Publsiher

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

Abstract

Sharia insurance is an attempt to protect and help each other in accordance with sharia principles. In this study, Islamic insurance was examined by the people of the city of Medan Helvetia on their understanding of Islamic insurance in this modern era. The research objective is to find out the relationship between the views and understanding of the people of Medan Helvetia towards sharia insurance. The method used in this research is descriptive qualitative in the form of observation and interviews. The results of the study found that views and understanding together had a positive and significant effect on the response of the people of Medan Helvetia to sharia insurance and significantly had a real influence on the response of the people of Medan Helvetia to sharia insurance.
PENGARUH RASIO CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING FINANCING (NPF) , BOPO, FINANCING TO DEPOSIT RATIO (FDR), TERHADAP ROA BANK UMUM SYARIAH DI INDONESIA PERIODE 2018-2022 Zuhra Nahda; Nur Ahmadi Bi Rahmani; Kusmilawaty
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 3 (2023): September
Publisher : CV. Barokah Publsiher

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

Abstract

Penelitian ini menggunakan pendekatan kuantitatif. Jenis data variabel merupakan data sekunder yaitu data yang diperoleh dari laporan tahunan keuangan (annual report) yang dipublikasikan pada website resmi masing-masing bank periode 2018-2022. Teknik analisis data yang digunakan pada penelitian ini meliputi Analisis Regresi Linier berganda, Uji Asumsi Klasik terdiri dari Uji Normalitas, Uji Multikolinearitas, Uji Heteroskedastisitas, dan Uji Autokorelasi, Uji Hipotesis terdiri dari Uji t, Uji F,Uji Analisis Regresi Linear Berganda serta Uji Koefisien Determinasi dengan bantuan aplikasi SPSS. Hasil pada penelitian ini menunjukkan bahwa secara parsial (uji t) Rasio Capital Adequacy Ratio (CAR) memberikan pengaruh negatif serta tidak signifikan terhadap ROA Bank Umum Syariah dengan nilai signifikan (0,598) > 0,05 sedangkan nilai thitung > ttabel (0,533) < ttabel (1,697). Rasio Non Performing Financing (NPF) memberikan pengaruh negatif serta tidak signifikan terhadap ROA Bank Umum Syariah dengan nilai signifikan (0,176) > 0,05 sedangkan nilai thitung(-1,387) < ttabel(1,697). Rasio BOPO memberikan pengaruh positif dan signifikan terhadap ROA Bank Umum Syariah dengan nilai signifikan (0,000) < 0,05 sedangkan nilai t hitung (-4,927) < t tabel (1,697). Rasio Financing to Deposit Ratio (FDR) memberikan pengaruh negatif serta tidak signifikan terhadap ROA Bank Umum Syariah dengan nilai signifikan (0,582) > 0,05 sedangkan t hitung (-0,557) < t tabel (1,697).
PERAN SUMBER DAYA ALAM TERHADAP PEMBANGUNAN EKONOMI BERKELANJUTAN DALAM PERSPEKTIF EKONOMI ISLAM Damanik, Gita Nurul Fitri
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 3 (2023): September
Publisher : CV. Barokah Publsiher

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

Abstract

Natural resources are the foundation for natural capital in development. Therefore, studying the role of natural capital function in decision making for sustainable development is very important. Failure to understand the role of natural capital will lead to suboptimal economic development and will result in social and environmental costs that are detrimental to humans. Natural resources are gifts from Almighty God to mankind. Humans are referred to as Khalifa fil ardh but on the other hand humans also destroy nature. Sustainable development is a development model that respects the balance of nature. Islam gives freedom to exploit many natural resources, especially in Indonesia, but there are limitations, it is also necessary to maintain the balance of nature to conserve natural resources. This study is a literature study. This study discusses the concept of natural resources from the perspective of sustainable economic development from an Islamic point of view.
PENGARUH DEWAN PENGAWAS SYARIAH, DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERBANKAN SYARIAH Nur Hidayah Pulungan; Nurbaiti; Juliana Nasution
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 3 (2023): September
Publisher : CV. Barokah Publsiher

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

Abstract

Penelitian ini bertujuan untuk menguji bagaimana pengaruh dewan pengawas syariah, dewan komisaris dan komite audit terhadap manajemen laba pada bank perbankan syariah di Indonesia. Berdasarkan analisis data yang sudah dilakukan akan membantu investor maupun kreditor dalam memahami kondisi perusahaan dan membantu dalam pengambilan keputusan. Laporan keuangan yang digunakan sebagai acuan informasi terhadap kinerja perusahaan pada periode tertentu menjadikan peran yang utama pada perbankan syariah. Populasi data yang digunakan dalam penelitian ini adalah data sekunder diambil dari laporan keuangan tahunan periode 2017 – 2021. Metode sampel yang digunakan adalah metode purposive sampling dan diolah menggunakan software SPSS dengan analisis regresi linier berganda. Hasil yang diperoleh ialah dewan pengawas syariah tidak berpengaruh terhadap manajemen laba pada perbankan syariah. Hal tersebut ditunjukkan dari hasil pengujian t pada tabel 1.11 didapat besarnya nilai t hitung dalam dewan pengawas syariah yakni 0,559 dan tingkat signifikansi 0,580. Dengan nilai t hitung (0,559) < t tabell (1,696) serta nilai signifikan (0,580) > 0,05 bisa dipahami apabila variabel dewan pengawas syariah tidak berpengaruh pada manajemen laba pada perbankan syariah. Kemudian dewan komisaris tidak berpengaruh terhadap manajemen laba pada perbankan syariah. Hal tersebut ditunjukkan dari hasil pengujian t pada tabel 1.11 didapat Besarnya nilai t hitung pada dewan komisaris yakni 0,661 dan derajat signifikansi 0,514. Dengan nilai t hitung (0,661) < t tabel (1,696) serta nilai signifikan (0,514) > 0,05 bisa dipahami apabila variabel dewan komisaris tidak berpengaruh pada manajemen laba pada perbankan syariah. Kemudian komite audit tidak berpengaruh terhadap manajemen laba pada perbankan syariah. Hal tersebut ditunjukkan dari hasil pengujian t pada tabel 1.11 didapat Besarnya nilai t hitung pada komite audit yakni -0,152 dan derajat signifikansi 0,880. Dengan nilai t hitung (-0,162) < t tabel (1,696) serta nilai signifikan (0,880) > 0,05 bisa dipahami apabila variabel komite audit tidak berpengaruh pada manajemen laba pada perbankan syariah. Adapun dewan pengawas syariah, dewan komisaris dan komite audit tidak berpengaruh terhadap manajemen laba pada perbankan syariah. Hal tersebut diperkuat dari hasil pengujian F pada tabel 1.12 didapat nilai F hitung untuk dewan pengawas syariah, dewan komisaris, dan komite audit yakni 2,111 dengan besar tingkat signifikansi 0,084. Dengan nilai F hitung (2,111) < F tabel (2,934) dengan nilai signifikansi (0,084) > 0,05 bisa dipahami jika variabel dewan pengawas syariah, dewan komisaris, dan komite audit tidak berpengaruh pada manajemen laba pada perbankan syariah.
PENGARUH DEWAN DIREKSI, KOMITE AUDIT DAN LIKUIDITAS TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA BANK UMUM SYARIAH DI INDONESIA Ardina Khoirunnisa Harahap; Fauzi Arif Lubis; Khairina Tambunan
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 3 (2023): September
Publisher : CV. Barokah Publsiher

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

Abstract

This study aims to determine the effect of the Board of Directors, Audit Committee, and Liquidity on Profitability with Company Size as Moderating Variable in Islamic Banking in Indonesia for the 2016-2020 period. This type of research is quantitative research with secondary data in panels. The number of samples in this study is 11 Islamic Commercial Bank using the purposive sampling method with criteria determined by researchers. The analytical method used is the Moderated Regression Analysis (MRA) test. The results show that the board of directors and audit committee harm profitability; the current ratio positively affects profitability. The Moderated Regression Analysis (MRA) test shows that company size can moderate the effect of the audit committee on profitability. However, company size cannot moderate the influence of the board of directors and current ratio on profitability.

Page 2 of 6 | Total Record : 52

 1   2   3   4   5 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol 4 No 4 (2025): Desember Vol 4 No 3 (2025): September Vol 4 No 2 (2025): Juni Vol 3 No 2 (2024): Juni Vol 3 No 1 (2024): Maret Vol 2 No 4 (2023): Desember Vol 2 No 3 (2023): September Vol 2 No 2 (2023): Juni Vol 2 No 1 (2023): Maret Vol 1 No 2 (2022): Desember Vol 1 No 1 (2022): September More Issue