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Contact Name
M. Guffar Harahap
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publisherbarokah@gmail.com
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+6285360125154
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publisherbarokah@gmail.com
Editorial Address
dusun III desa Lengau seprang, Kec. Tanjung Morawa, Kab. Deli Serdang, Sumatera Utara. Indonesia
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Kab. deli serdang,
Sumatera utara
INDONESIA
Journal of Sharia Business Management
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Published by CV. Barokah Publisher
ISSN : -     EISSN : 29632218     DOI : -
(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.
Articles 110 Documents
ANALISIS KEBIJAKAN PEMERINTAH DALAM MENDORONG EKONOMI DESA DI INDONESIA Andini Fadhila Hasibuan; Fahmil Fadillah; Rizkiyawan Wijaya; Reni Ria Armayani Hasibuan
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
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Abstract

This study aims to analyze the effectiveness of government policies in encouraging the development of the village economy in Indonesia, with a focus on the Village Fund (Dana Desa) program and its supporting policies from 2015 to 2024. Using a qualitative approach combined with secondary data analysis and policy evaluation frameworks, this research examines the extent to which fiscal decentralization, infrastructure development, village-owned enterprises (BUMDes), and human resource capacity-building programs have contributed to economic growth, poverty reduction, and inequality decline at the village level. The findings reveal that although the Village Fund has significantly increased physical infrastructure and village economic activity, its impact on inclusive and sustainable economic growth remains limited due to uneven implementation capacity, lack of innovation in BUMDes management, and weak monitoring and evaluation systems. This study recommends policy reforms that emphasize economic empowerment based on local potential, digitalization of village governance, and stronger synergy between central and regional governments to achieve a more equitable and sustainable village economy.
PENGARUH HARGA DAN MINAT BELI TERHADAP LOYALITAS PELANGGAN MIEREN KAHVE Teuku Fahmi Aulia; Awaludin; Oki Prayogi
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
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Abstract

Customer loyalty is a key to the success of a company, not only in the short term but will also become a sustainable competitive advantage. Customers can be considered loyal if they are not easily influenced or switch to other companies or products. Customer loyalty can be created by various factors, namely price and purchase intention. A product will be accepted by consumers and survive in market competition if the product has provided satisfaction to consumers. This research aims to determine 1) the effect of price on customer loyalty at Mieren Kahve. 2) the effect of purchase intention on customer loyalty at Mieren Kahve. The type of research used is quantitative research with a sample of 96 respondents. The results obtained from this study are that price has a positive and significant relationship with customer loyalty and purchase intention has a positive and significant relationship with customer loyalty. The price variable is the variable that has a greater influence than the other variables. From this research, the researcher gives a suggestion that in the future Mieren Kahve is expected to maintain the consistency that has been built for many years.
TIME VALUE OF MONEY SEBAGAI DASAR PENGAMBILAN KEPUTUSAN INVESTASI MODERN: Analisis Literatur Pada Real Aset, Pasar Uang, Dan Securities Crowdfunding Putri Hayati; Sabrina Faraditha; Putri Anggraini; Pebriansyah Siregar; Rahman Saleh Nasution; Danu Wijaya; Muhammad Ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
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This study aims to analyze the application of the Time Value of Money (TVM) concept across three major investment categories—money market instruments, real assets, and securities crowdfunding—by emphasizing how the principle of time-based value shapes the evaluation of risk, feasibility, and the real value of investment returns. Using data on policy interest rates, inflation levels, residential property price growth, rental yields, money market mutual fund performance, and the return–default ratio within the crowdfunding industry, this study demonstrates that TVM plays a crucial role in determining whether an investment can generate positive real value for investors. In the money market, TVM helps assess whether relatively low returns can withstand inflationary pressures and high benchmark interest rates; in real assets, it measures the long-term viability of rental income and capital gains amid moderate property price growth; and in crowdfunding, it becomes essential for evaluating uncertain cash flows and higher risks despite attractive nominal returns. The findings affirm that TVM is not merely a theoretical concept but a practical foundation necessary for making objective, rational, and measurable investment decisions within the dynamics of the modern economy.
PENYUSUNAN ANGGARAN KOMPREHENSIF SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN LABA PADA COFFEE SHOP BK23SPACE Nyak Angeli Ajianing; Khairunnisa Khalida; Abdillah Fuad; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
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Abstract

This study aims to analyze the preparation of a comprehensive budget as a tool for profit planning and profit control at BK23Space Coffee Shop. The comprehensive budget is designed to provide an overall picture of business activities, including sales planning, production, raw material usage, labor costs, cash flow management, and profit projections. This research employs a quantitative descriptive method using sales and operational cost data obtained through observation and documentation. The results show that BK23Space sets a sales target of 1,200 cups per month at a selling price of IDR 20,000 per cup, generating monthly revenue of IDR 24,000,000 or IDR 72,000,000 per quarter. Based on the prepared production and cost budgets, the business is able to generate a net profit of IDR 8,000,000 per quarter with a net profit margin of 11.1% and has exceeded its Break Even Point (BEP). However, the cash budget analysis indicates a monthly cash deficit of IDR 5,000,000, highlighting the need for better cost control and more effective cash management. Overall, the comprehensive budget plays an important role in supporting management decisions, evaluating financial performance, and identifying potential risks and improvement opportunities to ensure business sustainability.
MINAT GENERASI Z DALAM BERWAKAF UANG MELALUI PEMANFAATAN TEKNOLOGI DIGITAL PADA PLATFORM KEUANGAN Dini zahratun husna; Faris Affandi; Muhammad Arfan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
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Abstract

Cash waqf is an Islamic philanthropic instrument with significant potential to support economic and social development. However, the level of participation of Generation Z in cash waqf remains relatively low despite their large population and digital-native characteristics. This study aims to analyze the factors influencing Generation Z’s interest in cash waqf. The research employs a quantitative approach using questionnaire-based data collected from Generation Z respondents. The variables examined include cash waqf literacy, religiosity, trust in waqf management institutions, utilization of digital technology, and ease of access to information. The data were analyzed using multiple linear regression to determine the effect of each variable on interest in cash waqf. The findings indicate that cash waqf literacy, institutional trust, and the use of digital technology have a significant positive effect on Generation Z’s interest in participating in cash waqf. Meanwhile, religiosity and access to information show a weaker influence. This study is expected to serve as a reference for waqf institutions in developing strategies to enhance cash waqf participation by aligning programs with the characteristics and preferences of Generation Z.
PENGEMBANGAN SISTEM PENGANGGARAN YANG EFEKTIF UNTUK MENINGKATKAN PROFITABILITAS PERUSAHAAN Feby Salsabila Dasril; Muhammad Abdillah Pratama Aminullah; Risa Adelila Hasibuan; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
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Abstract

In the face of increasingly fierce business competition and uncertainty in the global economy, companies need to have an efficient budgeting system to support the achievement of maximum profits. The budgeting system functions not only as a tool for financial planning, but also as a means of controlling and assessing company performance. This study aims to explore the characteristics of an effective budgeting system, the factors that influence budgeting success, and the role of management accounting practices in improving operational efficiency and company profits. The research technique applied is a qualitative approach through systematic literature analysis of various academic journals, reference books, and relevant documents, supported by structured interviews with key informants in the fields of finance and management. The findings reveal that a participatory, adaptive budgeting system based on accurate data and supported by information technology and good management control has a positive impact on operational efficiency, cost control, and increased company profits. Therefore, the development of an integrated and responsive budgeting system is an important factor in increasing company profitability and survival.
ANALISIS PENYUSUNAN ANGGARAN KOMPREHENSIF PADA USAHA JASA LAUNDRY KILOAN : STUDI KASUS PADA KING CLEAN LAUNDROMAT Aisyah, Nur; Siregar , Yulianti; Tafrijah , Murni; Vientiany, Dini
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
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The preparation of a comprehensive budget is an important aspect of financial management in service businesses, including kilogram-based laundry services. A comprehensive budget functions as a tool for planning, controlling, and managerial decision-making to ensure that operational activities run effectively and efficiently. This study aims to analyze the process of preparing a comprehensive budget in a kilogram-based laundry service business through a case study of KING CLEAN LAUNDROMAT. The research uses a qualitative approach with data collection techniques consisting of interviews, observations, and documentation. The results show that KING CLEAN LAUNDROMAT has prepared several budget components, such as revenue budgets and operational cost budgets; however, the comprehensive budgeting process has not yet been conducted in a systematic and integrated manner. Limited managerial knowledge and the absence of written financial planning are identified as the main obstacles in preparing a comprehensive budget. This study is expected to provide insights and recommendations for laundry service business owners in developing a more structured comprehensive budgeting system to improve business performance and sustainability.
TRANSFORMASI KEBIJAKAN MONETER SYARIAH DALAM MENGHADAPI TANTANGAN SISTEM KEUANGAN GLOBAL MODREN ISLAM BERBASIS NILAI KEADILAN Syifwa Nurdilla Gusvi Damanik; Nurul Hikmah Pasaribu; Muhammad Rusdi Hasibuan; Muhammad Arfan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
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Abstract

The classroom environment plays a crucial role in shaping the quality of the learning process, particularly in improving the concentration of elementary school students. Concentration in learning in children is greatly influenced by the physical and psychological conditions created within the classroom. A neat room layout, adequate lighting, and good ventilation help create a comfortable learning atmosphere with minimal distractions. Furthermore, the use of engaging learning media and the moderate placement of visual elements can strengthen students’ focus during learning activities. Positive interactions between teachers and students are also crucial in creating a supportive learning environment. Teachers who are able to manage a classroom effectively can reduce noise, regulate the pace of activities, and provide clear directions so that students can more easily maintain attention. This study aims to illustrate how elements of the classroom environment contribute to improving elementary school students’ concentration and provide practical guidance for educators in creating a conducive learning space oriented towards children’s developmental needs.
PERAN GOOD CORPORATE GOVERNANCE DALAM MENINGKATKAN KUALITAS PELAYANAN DAN KEPUASAN NASABAH PADA BANK SYARIAH INDONESIA : STUDI KASUS : BSI CABANG MEDAN AKSARA Aulia Syahfitri; Ahmad Wahyudi Zein; Miratul Imaniah; Nurhidayah; Maysa Chairani
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
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This study aims to analyze the role of Good Corporate Governance in improving service quality and customer satisfaction at Bank Syariah Indonesia, Medan Aksara Branch. This study employs a qualitative approach using a case study method through in-depth interviews, direct observation, and analysis of internal bank documents. The implementation of Good Corporate Governance principles, which include transparency, accountability, responsibility, independence, and fairness, is systematically examined in relation to Islamic banking service practices. The findings indicate that the effective application of good corporate governance enhances employee professionalism, strengthens customer trust, and encourages consistency in service delivery in accordance with Islamic principles. High service quality has a direct impact on increasing customer satisfaction, as reflected in customer loyalty, positive perceptions, and comfort in conducting transactions. Furthermore, Good Corporate Governance functions as an internal control mechanism that helps prevent unethical practices and improves operational effectiveness. This study provides theoretical contributions to the development of Islamic banking governance studies and practical contributions for bank management in designing service strategies oriented toward customer satisfaction and institutional sustainability. The findings are expected to serve as a policy reference for improving Islamic banking services based on sustainable and competitive governance at both national and regional levels in the future of the financial industry.
ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT BANK SYARIAH INDONESIA (BSI) TBK. KOTA MEDAN DALAM PERSPEKTIF REGULASI DAN KINERJA PERUSAHAAN Adisty Aulia Zahra; Ahmad Wahyudi Zein; Elvira Andriyani; Popi Dea Ananda; Salsabila Sofiya Wardani
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
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This study aims to analyze the implementation of Good Corporate Governance (GCG) at PT Bank Syariah Indonesia (BSI) Tbk. Medan City from the perspective of regulation and corporate performance. Good Corporate Governance is a crucial principle in ensuring transparency, accountability, responsibility, independence, and fairness in the management of Islamic banking institutions. This research employs a descriptive qualitative approach, with data collected through document analysis, company annual reports, relevant Islamic banking regulations, and supporting literature. The results indicate that PT Bank Syariah Indonesia Tbk. Medan City has implemented Good Corporate Governance principles in accordance with regulatory provisions, particularly those issued by the Financial Services Authority (Otoritas Jasa Keuangan/OJK) and Bank Indonesia. The implementation of GCG is reflected in the organizational structure, internal control systems, regulatory compliance, and continuous management supervision. Furthermore, the application of Good Corporate Governance contributes positively to the improvement of corporate performance, both financially and non-financially, such as increased customer trust and operational stability. Nevertheless, further strengthening of evaluation and supervisory mechanisms is required to ensure that the implementation of Good Corporate Governance can be carried out more optimally and sustainably in the future.

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