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Journal of Sharia Business Management
  • jurnalmanajemenbisnissyariah
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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 110 Documents
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MENGEMBANGKAN STRATEGI BISNIS DI ERA TRANSFORMASI DIGITAL Annisa Afwani; Khaila Calsa Fhadillah; Muhammad Habib Rifky; Nurbaiti
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

Digital transformation has fundamentally changed the way companies operate, interact with customers, and compete in global markets. Companies are not only faced with the need to adopt new technology, but also have to adapt their business models, internal processes and human resource management strategies to remain relevant. This research aims to explore effective business strategies in facing the era of digital transformation. The research method used is qualitative, with a case study approach and in-depth interviews with companies that have implemented digital transformation. Research findings show that technology integration, business model innovation, development of HR capabilities, and the formation of an adaptive organizational culture are key factors for success. This research concludes that a comprehensive and holistic business strategy—combining aspects of technology, people, processes and business models—is the main key to building a competitive company in the digital era.
TRANSFORMASI PENDAPATAN NASIONAL INDONESIA DALAM PERSPEKTIF EKONOMI MAKRO SYARIAH DI ERA DIGITAL Susi Rahmadani; Khairunisa Alisya Hasibuan; Rizki Simanullang; Ahmad Wahyudi Zein
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to analyze the transformation of Indonesia’s national income from the perspective of Islamic macroeconomics in the digital era, which is characterized by the development of financial technology, the digitalization of the real sector, and changes in consumption patterns. The study employs a qualitative descriptive approach by reviewing academic literature, macroeconomic data, and relevant Islamic economic policies. The findings indicate that economic digitalization provides significant opportunities to increase national income through production efficiency, the expansion of Islamic financial inclusion, and the optimization of economic instruments based on justice values. From the Islamic macroeconomic perspective, national income growth is not only measured by increased output but also by fair income distribution, blessings, and social welfare. A digital economy aligned with Sharia principles can strengthen the MSME sector, promote productive zakat, and reduce economic inequality. However, challenges such as the digital divide, low Islamic economic literacy, and regulatory constraints remain major obstacles. Therefore, synergy between the government, Islamic financial institutions, and digital economic actors is essential to achieve sustainable and equitable national income growth in accordance with Islamic economic principles.
ANALISIS KOMPREHENSIF TERHADAP PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE DAN KEPATUHAN SYARIAH TERHADAP STABILITAS SERTA KINERJA KEUANGAN LEMBAGA KEUANGAN ISLAM DI INDONESIA Rendi Pohan; Sultan Arrumi Yahya; Bagus Yudistira; Muhammad Arfan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to comprehensively analyze the influence of Good Corporate Governance (GCG) implementation and Sharia compliance on the stability and financial performance of Islamic financial institutions in Indonesia. The application of sound governance and adherence to Sharia principles are fundamental in maintaining public trust, enhancing operational efficiency, and ensuring the sustainability of Islamic financial institutions amid the dynamic modern financial system. This research employs a quantitative approach using secondary data obtained from annual financial reports and corporate governance disclosures of Islamic financial institutions during the observation period. Financial performance and stability are measured through profitability ratios and financial stability indicators, while GCG and Sharia compliance are assessed based on regulatory guidelines and established Sharia standards. The results indicate that the implementation of Good Corporate Governance and Sharia compliance has a positive and significant effect on both financial stability and performance of Islamic financial institutions. These findings suggest that strong governance structures and strict compliance with Sharia principles function not merely as regulatory obligations, but also as strategic instruments to enhance performance, resilience, and long-term sustainability of Islamic financial institutions in Indonesia.
PERAN ANGGARAN BAHAN BAKU DALAM SISTEM PENGANGGARAN PERUSAHAAN UNTUK MENINGKATKAN EFISIENSI PRODUKSI Sri Wahyuni; Tri Anisa Audina Lubis; Dian Faturrahman Siregar; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

Anggaran bahan baku sangat penting dalam kerangka penganggaran perusahaan, terutama untuk perusahaan manufaktur yang sangat bergantung pada ketersediaan bahan baku untuk operasi produksinya. Studi ini bertujuan untuk meneliti peran anggaran bahan baku dalam meningkatkan efisiensi produksi melalui metodologi tinjauan pustaka. Temuan menunjukkan bahwa anggaran bahan baku yang efisien membantu organisasi dalam mengendalikan biaya produksi, mengamankan pasokan bahan baku sesuai dengan jadwal produksi, dan mengurangi pemborosan. Anggaran bahan baku berfungsi tidak hanya sebagai instrumen perencanaan tetapi juga sebagai mekanisme kontrol yang memungkinkan organisasi untuk mengidentifikasi perbedaan antara proyeksi dan konsumsi bahan baku aktual, sehingga memfasilitasi tindakan korektif untuk meningkatkan efisiensi operasional. Kesimpulannya, anggaran bahan baku yang terorganisir dengan cermat, yang didukung oleh analisis komprehensif, penting untuk mencapai efisiensi produksi dan memastikan keberhasilan operasional perusahaan.
ANALISIS PERAN ANGGARAN PENJUALAN DALAM MENINGKATKAN EFEKTIVITAS PERENCANAAN LABA PERUSAHAAN Sherin Aulia Putri; Stefani; Putri Chairunnisa Pane; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

Anggaran bahan baku sangat penting dalam kerangka penganggaran perusahaan, terutama Sales budgeting is a key component in corporate financial planning as it serves as the basis for preparing other budgets, including cost and profit budgets. The accuracy of sales budgeting significantly affects the effectiveness of profit planning. This study aims to analyze the role of sales budgets in improving the effectiveness of corporate profit planning through a review of relevant academic journals. The research method employed is a literature review by examining twelve national journals discussing sales budgeting, sales forecasting, and profit planning. The results indicate that sales budgets play a crucial role as the foundation of profit planning, a managerial control tool, and a means of evaluating profit achievement. Furthermore, accurate sales forecasting and the integration of sales budgets into comprehensive budgeting systems enhance the effectiveness of profit planning. Therefore, companies should prepare sales budgets systematically and data-driven to achieve optimal profit targets.
PENERAPAN GOOD CORPORATE GOVERNANCE PADA BANK SYARIAH INDONESIA (BSI) KCP TEBING TINGGI Niswa Auliya Lubis; Siti Nurhalimah; Tasya Nadilla; Ahmad Wahyudi Zein
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
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Abstract

This research aims to analyze the implementation of Good Corporate Governance (GCG) at Bank Syariah Indonesia (BSI) Tebing Tinggi Sub-Branch Office. The study focuses on five key principles of GCG, namely transparency, accountability, responsibility, independency, and fairness. A descriptive qualitative approach was applied, using interviews, observations, and document studies as data collection techniques. The findings reveal that GCG implementation at BSI Tebing Tinggi is generally well-executed, supported by management commitment and an Islamic work culture. However, transparency and internal monitoring still need improvement. The study recommends strengthening digital-based reporting systems and enhancing human resource competencies to optimize GCG practices in branch-level Islamic banking operations.
ANALISIS FAKTOR-FAKTOR PENENTU PERTUMBUHAN EKONOMI INDONESIA: INFLASI, EKSPOR, DAN KEBIJAKAN FISKAL Anggi Rizkina Sari Siregar; Fadhila Isfa; Raihana Azzahra; Yogi Pandapotan Siregar
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

Pertumbuhan ekonomi merupakan indikator utama dalam menilai keberhasilan pembangunan suatu negara, termasuk Indonesia sebagai negara berkembang. Pertumbuhan ekonomi yang berkelanjutan tidak hanya dipengaruhi oleh faktor internal, tetapi juga oleh dinamika global yang memengaruhi stabilitas makroekonomi. Penelitian ini bertujuan untuk menganalisis faktor-faktor penentu pertumbuhan ekonomi Indonesia, khususnya inflasi, ekspor, dan kebijakan fiskal, dengan menggunakan pendekatan kualitatif. Metode penelitian yang digunakan adalah studi pustaka dengan menelaah jurnal ilmiah nasional, laporan Badan Pusat Statistik (BPS), Bank Indonesia, serta dokumen kebijakan pemerintah. Hasil penelitian menunjukkan bahwa inflasi yang terkendali berperan penting dalam menjaga stabilitas ekonomi dan daya beli masyarakat, ekspor menjadi motor penggerak pertumbuhan ekonomi melalui peningkatan devisa dan aktivitas produksi, serta kebijakan fiskal memiliki peran strategis dalam menstimulasi pertumbuhan ekonomi dan menjaga stabilitas perekonomian nasional. Namun demikian, ketergantungan pada sektor komoditas dan ketimpangan struktural masih menjadi tantangan utama dalam mendorong pertumbuhan ekonomi yang inklusif dan berkelanjutan di Indonesia.
IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA PT BANK SYARIAH INDONESIA TBK: STUDI KASUS DI KC PEMATANG SIANTAR PERINTIS Faris Andrawika Harahap; Widya Anggraini; Imel Santika Siregar; Ahmad Wahyudi Zein
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
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Abstract

Good Corporate Governance (GCG) is a fundamental aspect of banking management in maintaining public trust and ensuring business sustainability, particularly in Islamic banking which operates under prudential and Sharia compliance principles. This study aims to analyze the implementation of Good Corporate Governance principles at PT Bank Syariah Indonesia Tbk, Pematangsiantar Perintis Branch Office. The research employs a qualitative approach using a case study method. Data were collected through semi-structured interviews with employees and supported by documentation analysis of the company’s governance policies and guidelines. The results indicate that the implementation of GCG at BSI Pematangsiantar Perintis Branch has been carried out effectively, as reflected in the application of transparency, accountability, responsibility, independence, and fairness in daily operations. Clear division of roles and responsibilities, internal control systems, and compliance with regulations and Sharia principles are the main factors supporting GCG implementation. However, challenges remain in maintaining consistent application across all operational units. Overall, the implementation of Good Corporate Governance plays an important role in supporting sound and sustainable Islamic banking governance.
PENGARUH USER EXPERIENCE (UX) DALAM PENGEMBANGAN SISTEM INFORMASI MANAJEMEN PADA PERUSAHAAN TEKNOLOGI Rahma Aulia; Muhammad Irwan Padli Nasution
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
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Abstract

User Experience (UX) is a fundamental aspect in the development of Management Information Systems (MIS), especially because the quality of the user experience greatly determines the level of acceptance and success of a system's implementation. UX includes user perceptions of ease of direction, comfort when communicating and the appearance of the interface, and the system's usability in supporting work needs. This study aims to deeply reduce how the quality of UX has a significant influence on the development and performance of MIS. The main focus of the study is directed at three main indicators, namely the level of satisfaction with use (usability), the level of user satisfaction, and the system's usability in supporting managerial activities and decision-making. The results of the analysis show that MIS with good UX design can improve the smoothness of the workflow, reduce the burden on user perception, and accelerate the process of understanding the available features. In addition, a positive user experience encourages the usability of MIS in providing precise, accurate, and easily accessible information, thereby increasing overall organizational productivity.
ANALIS PERAN Q-RIS DALAM MENIGKATKAN KUALITAS LAPORAN PENJUALAN PADA UMKM Aulia Rizky Lubis; Muhammad Irwan Padli Nasution
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
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Abstract

This study aims to analyze the role of the Quick Response Code Indonesian Standard (QRIS) in improving the quality of sales reports among Micro, Small, and Medium Enterprises (MSMEs). The development of digital payment systems encourages MSMEs to adapt to non-cash transaction methods that are faster, safer, and more efficient. QRIS functions not only as a digital payment instrument but also as an automatic transaction recording system that supports the preparation of more accurate and well-structured sales reports. The research method employed is descriptive qualitative with a field study approach, conducted through observations of QRIS implementation in MSME sales activities. The results indicate that the use of QRIS contributes positively to improving the accuracy, orderliness, and transparency of sales reports. Digitally recorded transaction data facilitates MSME actors in monitoring revenue and periodically evaluating business performance. In addition, the implementation of QRIS promotes business professionalism and enhances consumer trust. Nevertheless, the optimal utilization of QRIS still faces challenges, particularly limited digital literacy and the underutilization of transaction data. Therefore, continuous education is required so that the benefits of QRIS can be optimally realized by MSMEs.

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