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Contact Name
Rusmayani
Contact Email
garuda@apji.org
Phone
+628174778645
Journal Mail Official
agrosamdhyo@staidenpasar.ac.id
Editorial Address
Jl Angsoka Cargo Permai I No 12 Ubung Denpasar Bali , Denpasar, Provinsi Bali, 80114
Location
Kota denpasar,
Bali
INDONESIA
Jurnal Maisyatuna
ISSN : 2986756     EISSN : 28072944     DOI : 10.53958
Core Subject : Economy, Science,
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.
Articles 90 Documents
Human Capital Development Strategies In Micro, Small, And Medium Enterprises: A Qualitative Analysis Of Human Resource Management Practices Herjanto, Taufan
Maisyatuna Vol. 4 No. 4 (2023): Oktober : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v4i4.477

Abstract

This qualitative study explores human capital development strategies in Micro, Small, and Medium Enterprises (MSMEs). The research aims to investigate HRM practices within MSMEs to identify effective strategies for human capital development. Employing a qualitative research model, semi-structured interviews and focus group discussions were conducted to gather data from a purposive sample of MSME owners and managers. Thematic analysis was utilized to analyze the data. The study revealed diverse approaches to human capital development, including training programs, mentorship, and performance evaluations. Moreover, it identified challenges such as resource constraints and skill mismatches. Overall, the findings contribute to understanding the nuanced dynamics of human resource management in MSMEs and provide insights for improving human capital development strategies in this sector.
Taxpayer Compliance Behavior: A Qualitative Analysis Of The Impact Of Tax Incentives, Income Levels, And Sanctions Waruwu, Efendri; Wijaya, Dipa Rizki
Maisyatuna Vol. 4 No. 4 (2023): Oktober : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v4i4.478

Abstract

This qualitative study investigates taxpayer compliance behavior by examining the influence of tax incentives, income levels, and sanctions. Through in-depth interviews and thematic analysis, the research explores the motivations and decision-making processes behind taxpayers' compliance or non-compliance. The findings shed light on the complex interplay between tax policy measures and individual taxpayer behavior, providing valuable insights for policymakers and tax authorities.
The Impact of the COVID-19 Pandemic on the Financial Performance of Commercial Banks Abadi, Ruklie; Purwanti, Ika
Maisyatuna Vol. 4 No. 4 (2023): Oktober : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v4i4.479

Abstract

This study aims to investigate the impact of the COVID-19 pandemic on the financial performance of commercial banks through a comparative analysis. The research model adopts a qualitative approach to delve into the nuanced factors affecting bank performance during the pandemic. Purposive sampling is employed to select participants from the commercial banking sector. Data analysis involves thematic coding and comparative analysis. Findings reveal insights into the resilience and adaptability of commercial banks amidst the pandemic, shedding light on key indicators such as capital asset ratio, return on assets, operational costs, and liquidity ratios. The study contributes to understanding how commercial banks navigate financial challenges during crises, providing valuable insights for stakeholders and policymakers.
The Impact Of COVID-19, Media Relations, And Entrepreneurship Education On Financial Performance Of Online Service Companies Irawan, Rizka; Ismiyati, Defifi
Maisyatuna Vol. 4 No. 4 (2023): Oktober : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v4i4.480

Abstract

This research aims to investigate the influence of the COVID-19 pandemic, media relations strategies, corporate branding, communication styles, and entrepreneurship education on the financial performance of online service companies amidst turbulent market conditions. The study adopts a mixed-methods approach, utilizing in-depth interviews and content analysis. Sampling will target a diverse range of online service companies, focusing on those operating in sectors heavily impacted by the pandemic. Data analysis will involve thematic coding to identify key factors shaping financial performance. Findings will shed light on the interplay between external factors, communication strategies, and entrepreneurship education in navigating challenging market landscapes, providing insights for both academia and industry.
Analisis Keterampilan Inovasi Produk Oleh Pelaku Usaha Kuliner Nagari Pasia Laweh Kecamatan Palupuh Sukmawati, Renti; Rahmi, Rahmi
Maisyatuna Vol. 5 No. 3 (2024): Juli : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i3.493

Abstract

One of the pillars of a region's economic strength is the Micro, Small and Medium Enterprises (MSME) sector. Seeing the phenomenon of MSME in Nagari Pasia Laweh which creates jobs and makes an important contribution to trade, especially for micro businesses operating in the culinary sector. In creating a good business, innovation is needed that can improve the performance of business actors, but there are still business actors who have not innovated their products. Culinary business actors who have innovated their products certainly experience several problems and obstacles. The aim of this research is to find out and analyze the product innovation skills of culinary business actors and to find out the obstacles or constraints in innovating culinary business products in Nagari Pasia Laweh, Palupuh District. The research method used is a qualitative descriptive method. Data obtained through observation, interviews and documentation. The results of this research are that 10 out of 12 business actors have carried out product innovations in the form of adding menu variants. The obstacles experienced during product innovation were 2 business actors being constrained by a lack of facilities and infrastructure, 3 business actors experiencing a lack of labor which resulted in a long time for the production process, 3 business actors being constrained by the distance to the location of purchasing complete raw materials and meat grinding for the actors. businesses that need it and 10 out of 12 business actors who have carried out product innovation are constrained by costs because they have to buy additional equipment and raw materials for the production process.
Analisis Penerapan Etika Bisnis Islam dalam Transaksi Jual Beli Ikan Basah di Pasar Simpang Tiga Kecamatan Luhak Nan Duo Kabupaten Pasaman Barat Rahmadani, Nofita; Basir, Gusril
Maisyatuna Vol. 5 No. 3 (2024): Juli : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i3.500

Abstract

This research aims to find out how the application of Islamic business ethics in buying and selling transactions by wet fish traders in the Simpang Tiga market. This research uses descriptive qualitative research methods. This type of descriptive qualitative research is research where the aim is to provide descriptions of a fact, and properties related to the phenomenon being studied. This qualitative research has the aim of producing data in the form of oral words and how behavior is being observed. This research was conducted through direct observation and interviews with market managers as well as fish traders and fish buyers in the Simpang Tiga market, Luhak Nan Duo District, West Pasaman Regency. The results of this study are the implementation of buying and selling wet fish in the Simpang Tiga market carried out by traders on Friday at 07.00 to 18.00. At the time of the implementation of the transaction of buying and selling wet fish, there are still many traders who leave Friday prayers in order to continue trading and cheating by reducing the scales where the average reduction in scales is 0.10-0.15kg. The review of Islamic business ethics in the implementation of buying and selling wet fish in the Simpang Tiga market is not in accordance with the principles of Islamic business ethics, such as the principle of oneness (tawhid), the principle of justice, the principle of honesty, the principle of responsibility and the principle of freedom. The fraud committed by traders aims to get more profit.
Optimasi Pembiayaan Haji Di Indonesia: Peran Kontrak Wakalah Zahrowaini, Taqiya; Nurganti, Nurganti; Marliyah, Marliyah; Halimatussakdiyah, Halimatussakdiyah
Maisyatuna Vol. 5 No. 3 (2024): Juli : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i3.514

Abstract

The increase in Hajj registrants in Indonesia has led to the need for efficient and transparent management of Hajj funds. State regulations and Sharia principles must be adhered to when using Wakalah contracts for efficient management of Hajj funds. The aim of this research is to clarify the legal framework surrounding the Wakalah contract so that its implementation is more effective and optimizes the management of Hajj funds both in the context of sharia and state law. This research uses a normative juridical method, namely data is analyzed and processed systematically, logically and critically, using a normative approach and based on regulations, doctrine, legal principles and other relevant supplementary materials. Based on these findings, data was analyzed and a strong legal framework and sharia principles can maximize benefits for Hajj pilgrims and encourage cost-effective management of funds. Collaboration between Islamic banking institutions and Hajj regulators can also help overcome existing challenges. This research offers a deeper understanding of the benefits of ownership, Wakalah principles, as well as relevant legal and Sharia aspects, thanks to its careful methodological approach. Its unique contribution lies in its focus on beneficial ownership, a comprehensive examination of legal and sharia considerations, and the development of a practical framework for improving Hajj financial management in Indonesia.
ALUR KERJA BAGIAN SECTION SALES CONTROL DAN ACCOUNT PAYABLE PADA DEPARTEMENT ACCOUNTING & FINANCE PT. AEROFOOD INDONESIA UNIT DENPASAR Wahyuni, Komang Tri; Lestari, IGA Krisna
Maisyatuna Vol. 5 No. 3 (2024): Juli : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i3.574

Abstract

PT.Aerofood Indonesia merupakan sebuah industri yang bergerak dibidang jasa pelayanan makanan penerbangan (inflightcatering). Perusahaan tersebutmerupakan salah satu unit bisnis di bawah PT. Aerowisata yang merupakan anak perusahaan maskapai nasional Garuda Indonesia. PT. Aerofood Indonesia Unit Denpasar mengalami kemajuan pesat dengan peningkatan jumlah karyawan menjadi 600 orang dan armada HI-Lift Truck sebanyak 10 buah. Jumlah karyawan terus meningkat hingga 1357 orang pada tahun 1992-1997, karena permintaan yang terus bertambah. Dalam kegiatan operasional di Departement Finance & Accounting pada PT. Aerofood Indonesia unit Denpasar menitikberatkan pada section Sales Control karena hasil proses penjualan perusahaan akan dikerjakan dan diproses oleh bagian ini. Sales control PT. Aerofood Indonesia unit Denpasar meliputi kegiatan pelaporan sales perusahaan setiap harinya, menginput setiap transaksi penjualan perusahaan, membuat billing (tagihan) ke customer, serta merekap hasil penjualan perusahaan setiap bulannya sehingga menghasilkan laporan sales perusahaan. Demikian pula pada bagian Account Payable : bertugas untuk mengumpulkan semua Purchase Order (PO) dan invoice yang telah disetujui, mengolah PO tersebut, memastikan pembayaran sesuai dengan kontrak perjanjian yang telah ditetapkan, membuat laporan rekapitulasi setiap bulan.Kedua bagian ini memegang peranan penting dalam proses penjualan katering dan pembelian bahan baku katering.
Pengaruh Faktor Pengembangan Sumber Daya Manusia terhadap Tingkat Produktivitas Kerja Pegawai Negeri Sipil pada Badan Perencanaan Pembangunan Daerah Kabupaten Fakfak Jumadi, Jumadi
Maisyatuna Vol. 4 No. 1 (2023): Januari: Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v4i1.577

Abstract

Human resource development both those working in the public sector (Civil Servants, SOE Employees, BUMD Employees) and sectors. Talking about organizational problems is inseparable from the element of human resources. The definition of human resources is people in an organization who participate and contribute according to their respective fields of duty. Human resource development will indeed not see results quickly, but in the long term, this investment will yield results that meet the expectations of the organization. In this sense, the term development will include the meaning of training and education, namely as a means of improving skills and general knowledge for human resources, in this case Civil Servants who work at the Fakfak Development Planning Agency. In the work unit at the Fakfak Development Planning Agency, it can be achieved well if there is a Civil Servant development program. This study aims to find out the influence of human resource training and development factors on the productivity of civil servants on the Fakfak Regency BAPPEDA and to find out the most dominant variables of human resource training and development factors affecting the productivity of civil servants in the Fakfak Regency BAPPEDA. The research methods used are quantitative and qualitative research methods. Based on the results of important findings of the Civil Servant Development Method research, there are 2 (two) methods of employee development, namely the on the job training method and the off the job training method.
PROSES KERJA PADA BAGIAN RESERVATION DAN DIGITAL MARKETING DI PT. MADHAVA KREASI INDONESIA Lestari, IGA Krisna; Wahyuni, Komang Tri
Maisyatuna Vol. 5 No. 3 (2024): Juli : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i3.580

Abstract

Madhava Kreasi Indonesia adalah perusahaan yang bergerak di bidang kreatif, yang beroperasi dalam sektor bisnis broker (perantara) dalam pemasaran properti yang diciptakan dengan harapan dapat membantu pemilik properti berkembang dalam persaingan yang terus berkembang di pasar globaldalam jangka panjang. Selain bergerak pada bidang properti, PT. Madhava Kreasi Indonesia juga bergerak pada bidang hospitality yaitu travel experience pada bagian reservasi kamar pada properti yang sudah menjadi partner. Perusahaan ini, juga terdapat kegiatan dalam ruang lingkup digital marketing. Kegiatan digital marketing di PT. Madhava Kreasi Indonesia adalah membuat konten- konten video travelling dan promosi properti yang di-upload di akun sosial media. Selain itu juga kegiatan ini mencangkup memasang iklan di Facebook dan Instagram me nggunakan Meta Ads. Reservasi dilakukan PT. Madhava Kreasi Indonesia, kegiatannya memastikan ketersediaan kamar atau fasilitas penginapan pada tanggal dan waktu yang diinginkan oleh tamu. Tamu yang sudah melakukan reservasi akan merasa aman dan nyaman karena mereka tahu bahwa tempat penginapanmereka sudah ter-booking.