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Jl Angsoka Cargo Permai I No 12 Ubung Denpasar Bali , Denpasar, Provinsi Bali, 80114
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INDONESIA
Jurnal Maisyatuna
Published by Sekolah Tinggi Agama Islam Denpasar Bali
ISSN : 2986756     EISSN : 28072944     DOI : 10.53958
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
bidang Ilmu Ekonomi, Manajemen, Akuntansi dan Bisnis. Topik dalam Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 95 Documents
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PERAN SISTEM TEKNOLOGI INFORMASI DENGAN EFISIENSI OPERASIONAL BANK SYARIAH MODERN Nyak Angeli Ajianing; Maulia Riska; Nurbaiti
Maisyatuna Vol. 6 No. 04 (2025): Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v6i04.881

Abstract

This study aims to analyze the role of information technology systems in enhancing operational efficiency in modern Islamic banks. The implementation of information technology is considered essential for accelerating services, improving data accuracy, reducing administrative costs, and expanding the reach of digital financial services in the Islamic banking sector. This research employs a qualitative approach to explore processes, experiences, and the application of digital services in several Islamic banks that have implemented mobile banking, internet banking, and IT-based internal management systems. The findings reveal that information technology significantly improves operational efficiency and effectiveness through transaction digitalization, administrative process automation, mobile banking utilization, e-procurement systems, integration of digital payment features, and the adoption of fintech solutions. Information technology also strengthens data security and enhances service quality for customers. However, its implementation presents challenges such as cybersecurity risks, infrastructure readiness, human resource competence, and compliance with Sharia principles. Overall, the application of information technology systems contributes substantially to improving efficiency, productivity, and competitiveness in modern Islamic banking.
PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PELAPORAN AKUNTANSI YANG SISTEMASTIS, TRASPARAN DAN AKUNTANBEL PADA KANTIN SIWA BALI CLUB Wahyuni, Komang Tri; I Gusti Agung Krisna Lestari
Maisyatuna Vol. 6 No. 04 (2025): Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

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

Abstract

Kantin Senam AW Siwa Bali Club (SBC) didirikan pada tahun 2018 sebagai alternatif sumber pendanaan organisasi selain dari iuran, merchandise, dan kegiatan ekstrakurikuler. Selama ini pencatatan keuangan kantin masih dilakukan secara sederhana dan belum memiliki sistem akuntansi yang jelas, sehingga penjualan, harga pokok penjualan (HPP), beban, serta laba tidak dapat diketahui secara akurat. Kegiatan pengabdian masyarakat ini bertujuan untuk membantu Kantin SBC dalam merancang dan menerapkan sistem informasi akuntansi (SIA) sederhana yang sesuai dengan kebutuhan organisasi. Metode pelaksanaan dilakukan melalui beberapa tahap, yaitu identifikasi masalah, perancangan alur sistem akuntansi, penyusunan prosedur operasional, implementasi pencatatan harian dan bulanan, serta monitoring dan evaluasi. Sistem yang dirancang meliputi proses penerimaan barang konsinyasi, pencocokan faktur, pemberian label harga jual, pencatatan penjualan harian, retur barang, perhitungan HPP, closing harian, hingga penyusunan laporan laba rugi dan arus kas bulanan. Hasil pengabdian menunjukkan bahwa Kantin SBC kini memiliki bagan alur sistem akuntansi yang jelas serta mampu menyusun laporan keuangan sederhana secara rutin. Penerapan sistem ini meningkatkan transparansi, akuntabilitas, dan efisiensi dalam pengelolaan keuangan kantin. Selain itu, laba bersih kantin dapat disetorkan ke bendahara organisasi secara teratur, sehingga mendukung keberlanjutan kegiatan senam SBC. Dengan demikian, penerapan sistem informasi akuntansi sederhana terbukti efektif dalam meningkatkan kualitas pengelolaan keuangan organisasi komunitas. Ke depan, Kantin SBC disarankan untuk mengembangkan pencatatan berbasis digital agar lebih praktis dan terintegrasi.
PENGARUH PROMOSI TERHADAP KEPUTUSAN PENGAMBILAN PEMBIAYAAN YANG DIMEDIASI OLEH HARGA BAGI PEGAWAI INSTANSI MITRA STRATEGIS BPRS FAJAR SEJAHTERA BALI F Sa Widiyanti; Kusjuniati; Sahrial Ardiansyah
Maisyatuna Vol. 7 No. 1 (2026): Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v7i1.904

Abstract

Islamic financing has become an alternative for employees of strategic partner institutions who require fast and flexible financial solutions. However, participation remains low due to suboptimal promotion and price perceptions. This study aims to analyze the influence of promotion and price on employee financing decisions, both directly, indirectly, and in total. The method use was quantitative ex post facto with data collected through questionnaires from 40 respondents, and the analysis was conducted using SEM-PLS with the assistance of SmartPLS 4.0. The results indicate that promotion and price have a positive and significant effect on financing decisions, both directly and indirectly. Directly, promotion affects financing decisions with a coefficient of 0.442 (t = 2.121; p = 0.034), while price shows a coefficient of 0.445 (t = 2.040; p = 0.041). Indirectly, promotion influences financing decisions through price with a coefficient of 0.381 (t = 1.979; p = 0.048). In total, promotion and price strongly influence financing decisions, with coefficients of 0.823 (t = 15.541; p = 0.000) for promotion and 0.445 (t = 2.040; p = 0.041) for price. These findings emphasize that intensive promotion and competitive pricing can significantly enhance the financing decisions of employees at strategic partner institutions of PT. BPRS Fajar Sejahtera Bali.
ANALISIS KONFIRMATORI EFEKTIVITAS PENYALURAN DANA ZAKAT PRODUKTIF DI BAZNAS KOTA DENPASAR Aliza Rizki Amalia; Kurniawati; R. Agrosamdhyo
Maisyatuna Vol. 7 No. 1 (2026): Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v7i1.914

Abstract

This study analyzes the effectiveness of zakat distribution by BAZNAS Denpasar City in alleviating poverty. The background shows that although the Productive Zakat program has been implemented, its effectiveness remains limited due to funding constraints linked to the minority Muslim population and minimal government support. This quantitative research uses an ex post facto design and involves 71 mustahik receiving productive zakat, with data collected through questionnaires, observations, and documentation. Data were analyzed using Confirmatory Factor Analysis (CFA) in SPSS 26 to assess validity, reliability, and factors influencing effectiveness. The findings reveal that zakat distribution is carried out through collection, planning, selection, distribution, mentoring, and evaluation stages. The dominant effectiveness factors are target accuracy at 23.457%, program socialization at 17.777%, and goal achievement at 9.356%. Major challenges include limited funding, weak cross-sector collaboration, and restricted information access. Overall, productive zakat is considered fairly effective in improving mustahik independence and contributing to poverty reduction in Denpasar.
PENGARUH PRODUCT QUALITY, PRICE PERCEPTION, BRAND TRUST, DAN ELECTRONIC WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN PRODUK SKINCARE GLAD TO GLOW PADA APLIKASI SHOPEE DI SURABAYA Dewi Aulia Rismala; Istiono
Maisyatuna Vol. 7 No. 1 (2026): Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

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

Abstract

This study aims to analyze and prove the influence of Product Quality, Price Perception, Brand Trust, and Informal Communication between Consumers that takes place through Digital Media on Purchase Decisions for Glad to Glow skincare products among Shopee application users in Surabaya. This study uses a quantitative method by distributing questionnaires to respondents who meet the research criteria. Data analysis techniques used include Descriptive Tests, Instrument Tests, Classical Assumption Tests, and Hypothesis Tests through Multiple Linear Regression with the help of SPSS 26. This study was conducted in 2025. The results of the study indicate that all indicators in the research instrument are declared valid and reliable. Based on the Multiple Linear Regression Test, the variables of Price Perception and Informal Communication between Consumers that take place through Digital Media have a more dominant influence on Purchase Decisions, while Brand Trust shows the lowest and insignificant influence. The results of the T Test show that Product Quality, Price Perception, and Informal Communication between Consumers that take place through Digital Media have a significant influence on Purchase Decisions, while Brand Trust has no significant influence. The F Test confirms that simultaneously the four independent variables have a significant influence on Purchase Decisions. The results of the Coefficient of Determination (R²) test indicate that the independent variables are able to explain most of the variation in Purchase Decisions, while the remainder is influenced by other variables outside the study.

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