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Iqbal Rafiqi
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Jurnal Ekonomi, Bisnis dan Manajemen
Published by Universitas Al-Amien Prenduan
ISSN : -     EISSN : 27752747     DOI : 10.28944/masyrif
Core Subject : Religion, Economy, Science, Social,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen is a peer reviewed open access journal published since June 2020 by the Faculty of Economics and Islamic Business, University Al-Amien Prenduan. As an open access journal, this journal provides immediate open access to its content on the principle that making research freely available to the public, supports a greater global exchange of knowledge. This journal is open access journal which means that all content is freely available without charge to users or / institution. Users are allowed to read, download, copy, distribute, print, search, or link to full text articles in this journal without asking prior permission from the publisher or author. Contains articles drawn from research in Economics finance, accounting, business, and management, published twice in June and December. We recommend to all authors that article is submitted in English. ISSN : 2775-2747 (online)
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 92 Documents
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PERPUTARAN PIUTANG DALAM ASPEK KINERJA KEUANGAN PADA RUMAH SAKIT DI SURABAYA Romilda Safa Maura Petrindasari; Rahmat Agus Santoso
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 4, No 2 (2023): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v4i2.1345

Abstract

The aim of this research is to examine accounts receivable turnover in the financial performance aspect of hospitals in Surabaya. Accounts receivable turnover is calculated based on hospital financial report data collected from 2019 - 2022. A descriptive qualitative method was used in this research by interviewing three informants in accordance with research requirements. The data analysis method in this research uses the Miles and Huberman interactive model which consists of three activity flows that occur simultaneously, namely data reduction, data presentation and data verification. Based on the RTO (receivable turnover) graph, it shows increased efficiency in generating revenue from clinical and non-clinical operations. Hospitals can maximize the use of resources for higher revenues. This increase indicates better efficiency and productivity. on the other hand, the ACP (average collection period) graph is falling, meaning hospitals can collect receivables more quickly. this indicates more efficient financial governance, optimizing liquidity. this provides financial benefits, allowing hospitals to meet financial obligations more quickly and avoid the risk of payment arrears. Increasing RTO and decreasing ACP have a positive impact on financial stability and hospital operations.
ANALISIS PENGARUH VARIABEL EKONOMI MAKRO TERHADAP BESARNYA JUMLAH PENERIMAAN ZAKAT DI BADAN AMIL ZAKAT NASIONAL (BAZNAS) PUSAT TAHUN 2014 – 2018 Anggi Irawan
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 2, No 1 (2021): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v2i1.497

Abstract

Indonesia actually has very big zakat potensial reaching 217 trilion rupiah. This huge potential is equivalent to 3.4% of Indonesia’s GDP in 2010. The large potential of zakat can be a solution to overcome poverty in Indonesia. One of the factors that  influence zakat receipt in indonesia is the macroeconomic factor. However, this potential still tends not to have a positive impact on the macro economy and overall poverty reduction in Indonesia. This study aims to examine the impact of macroeconomic factors in the form of inflation, BI-Rate, Profit sharing ratio,exchange rate and the amount of money in circulation against zakat receipts in the Central national amil zakat agency (BAZNAS). This research is quantitative using secondary data. The data used are sourced from BAZNAS, Bank Indonesia and the Financial Services Authority (OJK) from 2014-2018. Data were analyzed using multiple linear regression. The result of this study indicate that simultaneously, inflation, BI Rate, profit sharing ratio, exchange rate and the amount of money in circulation (M2) have an effect on the amount of zakat receipts in Indonesia. But partially, the ratio for the result is not affects the amount of zakat receipts in Indonesia. In contras to inflamation, the BI-Rate and exchanged rate has a negative and significant effect. Meanwhile, the amount of money in circulation has a positive and significant effect on zakat aceptance in the central national amil zakat agency (BAZNAS) 2014-2018.
Analisis Kredit Macet Pada Produk Pembiayaan Murabahah di PT. BPRS Sarana Prima Mandiri Pamekasan Nurul Hidayati; Faiqotul Jannah; Moh. Helmi Hidayat
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 4, No 1 (2023): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v4i1.1150

Abstract

One of the determinants of success in a banking company is good and optimal management of financial resources and precisely choosing partners for cooperation with existing capital turnover. This study aims to find out how the process of settlement of bad loans in murabahah financing at PT.BPRS SPM Pamekasan. The method used is descriptive qualitative method. The resulting data is in the form of qualitative data, which was developed using a descriptive method. Descriptive method is a type of research that provides an overview or description of a situation as clearly as possible without any treatment of the object under study. Documentation in this journal research uses literature books and financial reports of PT. BPRS SPM in 2015- 2021, where in the data we carry out data observations, analyzes and draw conclusions. The research results show that the number of murabaha financing customers from 2015-2021 has increased. Whereas murabahah financing customers who are smooth and non-performing in 2015-2021 have more bad loans (bad credit), because one of them is caused by the large number of businesses that have gone bankrupt and the income that is not smooth in running their business. So it is advisable for bank management to always analyze the development of a customer's business to ensure partner customers do not commit bad loans to the bank.
IMPLIKASI UPAH TERHADAP KINERJA PENGRAJIN BATIK TULIS MADURA DI KELURAHAN KOWEL PAMEKASAN Moh Helmi Hidayat
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 1, No 1 (2020): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v1i1.222

Abstract

Penelitian ini bertujuan untuk mengetahui sistem pemberian upah, kinerja karyawan serta pengaruh upah terhadap kinerja karyawan pada usaha Batik Tulis Madura di Kelurahan KowelPamekasan.Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan analisis rentang skala dan regresi linier sederhana.Teknik pengumpulan data dilakukan melalui penyebaran kuisioner terhadap 60 responden yang merupakan pengrajin Batik Tulis Madura di Kelurahan KowelPamekasan.Hasil penelitian menunjukkan bahwa variabel upah memiliki nilai baik dengan jumlah rata-rata skor 236 melalui analisis rentang skala.Sedangkan variabel kinerja karyawan tergolong tinggi dengan jumlah rata-rata skor 211.Hasil regresi linier sederhana menunjukkan bahwa upah berpengaruh positif terhadap kinerja karyawan dengan nilai koefisien sebesar 1.409.
ANALISIS PENERAPAN TARGET COSTING DALAM SISTEM PENGENDALIAN BIAYA PRODUKSI PADA TOKO ULUMUNA PAMEKASAN Siti Salama Amar; Devi Lestari Pramita Putri
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 3, No 2 (2022): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v3i2.832

Abstract

This study aims to determine the classification of production costs Petis Toko Ulumuna Pamekasan, to analyze the target costing approach in order to increase the cost efficiency of Petis production and to compare between standard costs and target costing. From the results of the analysis regarding the calculation of standard production costs in producing Petis, it appears that the standard production cost for Tuna Petis is Rp. 1,915,580 Based on the results of a comparative analysis of the application of target costing with the company's standard production costs regarding the implementation of target costing is much more efficient, whereby the application of target costing, with production prices as follows: Production costs for Tuna Petis Rp. 1,558,538.
The Effectiveness of Sukuk Program Utilization In Increasing Community Income (Case Study of BSI Pamekasan Branch Office) Holilur Rahman; Wawa Putri
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 5, No 1 (2024): Masyrif : Jurnal Ekonomi, Bisnis Dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v5i1.1796

Abstract

State Sharia securities or sukuk have an important role in increasing people's income. Because in every issuance of this sukuk the state offers potential investors coupons or profit sharing, which is relatively high at 5-6% of deposits, but with high coupons so far the sukuk program has not been optimally utilized by the public. The purpose of this study was to determine the implementation of sales of sukuk and the effectiveness of the utilization of sukuk program in increasing people's income at Bank Syariah Indonesia Pamekasan Branch Office. The researchers used a qualitative approach. The method used is the method of interview, observation and documentation. The results of this study are the implementation of sales of sukuk in Bank Syariah Indonesia conducted online. The effectiveness of sukuk in increasing people's income is at a percentage level of 86%, this ranking explains if the sukuk program is currently included in the category of quite effective. This sukuk Program will be very effective if the purchase is above average.
PENGARUH KETERIKATAN ORGANISASI TERHADAP KEPUASAN KERJA DAN PENGARUHNYA TERHADAP KOMITMEN AFEKTIF. (SURVEY PADA KARYAWAN PT. CAHAYA SURYA SENTOSA AREA MADURA) Alfi Hasaniyah; Citra Larashati Surya; Ummi Wahyuni
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 3, No 1 (2022): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v3i1.681

Abstract

The purpose of this study was to determine the effect of organizational engagement on job satisfaction and its effect on affective commitment. This research is classified as Explanatory Research with a quantitative approach. The sample used is 98 employees of PT. Cahaya Surya Sentosa Area Madura with Purposive Sampling technique. The type of data used is primary data, namely data collection using a questionnaire. Analysis of the data used is Multiple Linear Regression with SPSS. The results of this study indicate that organizational engagement has a positive and significant effect on job satisfaction, job satisfaction has a positive and significant effect on affective commitment, and organizational engagement has a positive and significant effect on affective commitment through job satisfaction.
STUDI KELAYAKAN USAHA RUMAH POTONG HEWAN TERNAK DAN UNGGAS PADA ASPEK PEMASARAN Masroatul Fitriyah; Mochamad Reza Adiyanto
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 4, No 2 (2023): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v4i2.1285

Abstract

This study aims to determine how the marketing aspects of slaughterhouses based on the amount of livestock and poultry meat consumption on the island of Madura. This research uses a quantitative approach using demand projections to measure products using import data and supply projections used include trend analysis used to project future sales based on previous data and regression analysis used to determine how many people consume livestock and poultry meat. The variables analyzed in feasibility are demand, supply, and the amount of meat consumption per capita. This study uses secondary data obtained by researchers from the Livestock Service Office and the Central Bureau of Statistics. The results showed that by using the trend analysis method, the production in 2023 according to the type of livestock meat was 26 thousand tons and poultry meat was 768 laying hens. Animal consumption on the island of Madura is very low based on correlation analysis of beef 0.165 per capita and layer meat 0.292 this percentage shows a low significance.
PENCATATAN AKTA NOTARIS AKAD SYARIAH OLEH NOTARIS NON MUSLIM PERSPEKTIF HUKUM ISLAM Zaid Raya Argantara; Zainurrohman Zainurrohman
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 2, No 2 (2021): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v2i2.520

Abstract

Law Number 21 of 2008 concerning Sharia Banking, shows that the sharia economic system, especially in the banking sector, has legal legitimacy and legal certainty in a formal juridical manner. or the agreement. However, with the many existing Islamic financial institutions, it is possible to use the services of a non-Muslim notary in making the sharia contract deed. The competence and authority of the notary in charge of recording the sharia contract is needed to be accepted in the eyes of law and sharia.This research is a type of library research, where in this study the main data source is to explore concepts/theories that have been determined by previous experts which are stored in the form of books, journals, newspapers, magazines, articles, and so on.The results of the study show that: first, a Notary is an official appointed by law to make a deed, even a sharia deed as long as it is not excluded from the authority of his position as regulated in Article 15 paragraph 1 UUJN which confirms that one of the powers of a notary is to make deed in general. Second, the law of being a notary is fardhu kifayah so that if someone has implemented it, then others are free from this responsibility. And in Islam there is no problem with who we do muamalah with, even if it is a non-Muslim.
Konstuksi Filosofis Akad Mudharabah Dan Relevansinya Dengan Praktik Perbankan Syariah Imam Buchari
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 4, No 1 (2023): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v4i1.1148

Abstract

The mudharabah contract has been known since the Arab era of ignorance, until it was used as an alternative to overcome economic problems at the beginning of the hijrah. Therefore, this contract must be understood comprehensively, not only from a definitive perspective, but also from a historical and philosophical perspective. Because this is the basis for the mudharabah contract being legalized in Islamic muamalah practice. At a practical level in the distribution of funds in sharia banking, mudharabah contracts are always less popular than murabahah contracts and other contracts, even though in terms of the radius of economic benefit mudharabah contracts are higher. Therefore, the philosophical construction of a muamalah contract must be explained so that its relevance can be found with the practice carried out. This research uses qualitative methods with the type of library research (literature review). Data sources were obtained from various literary sources, in the form of books, textbooks and other supporting literature using descriptive analysis methods to explain the problem being studied and its relationship with the phenomenon being analyzed. Sharia banking must comply with the profit and loss philosophy inherent in it. This becomes a juridical dilemma for Islamic banking because in practice it is less relevant to its philosophical construction. Transforming the muamalah contract from classical jurisprudence concepts to banking practice cannot be separated from two fundamental problems. First, problems of a philosophical-conceptual-paradigmatic nature. Second, implementation-operational-empirical problems. Prioritizing philosophical-paradigmatic aspects without any implementation efforts will make Islamic banking a mere utopia. On the other hand, prioritizing the empirical-implementation aspect without first building a philosophical-paradigmatic foundation will actually make Islamic banks lose direction as an economic business building that stands on the rubble of uncertainty. So these two aspects need to be harmonized on an ongoing basis to achieve the fundamental goals of muamalah in Islam.

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