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Contact Name
Tri Ananto
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triananto1985@gmail.com
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+6281219778818
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adminmrbest@jurnalbest.com
Editorial Address
Jl. Cirendeu Raya No.55, Kelurahan Cirendeu, Kecamatan Ciputat Timur, Kota Tangerang Selatan, Banten
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Kota tangerang selatan,
Banten
INDONESIA
Media Riset Bisnis Ekonomi Sains dan Terapan
ISSN : -     EISSN : 29871875     DOI : 10.71312
MRBEST merupakan jurnal ilmiah yang diterbitkan dan dikelola oleh Taksasila Edukasi Insani (TeiN), mempublikasikan artikel berbahasa Indonesia dengan tema yang terkait dengan bidang Bisnis, Ekonomi, Sains, dan Terapan. Terbit 4 kali dalam setahun, yaitu pada bulan Desember, Maret, Juni dan September dengan ISSN No. 2987-1875.
Articles 118 Documents
DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA Litdia, Litdia; Dyarini, Dyarini; Estiningsih, Wening
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 1, No 4 (2023): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v1i4.136

Abstract

One phenomenon related to tax avoidance is a company in Indonesia, namely PT Bentoel International Investama (Kontan. Co.id. Jakarta, 8/5/2019). This research aims to determine and test the influence of Current Ratio, Market Capitalization and Price Earning Ratio on Tax Aggressiveness in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2018-2021 period. This research uses secondary data, the sampling technique used is Purposive Sampling with a total of 16 companies determined as samples. By using tools, namely SPSS 23 program. Based on research that has been conducted, it shows that partially the Current Ratio and Market Capitalization have no effect on Tax Aggressiveness, while the Price Earning Ratio has an effect on Tax Aggressiveness
CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PERUSAHAAN SUBSEKTOR FARMASI Zulfikar Ramadhan
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 1, No 3 (2023): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

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Abstract

Penelitian ini bertujuan untuk mengetahui adanya pengaruh dari current ratio dan debt to equity ratio terhadap Harga saham. Objek penelitian ini adalah perusahaan subsektor farmasi yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2020. Populasi yang diteliti sebanyak 13 perusahaan dan sampel yang diteliti berjumlah 9 perusahaan dengan teknik purposive sampling dengan tahun penelitian sebanyak 5 tahun. Penelitian ini menggunakan metode analisis regresi linier berganda dengan data panel. Hasil penelitian ini menunjukkan bahwa current ratio berpengaruh negatif dan tidak signifikan terhadap harga saham, sementara debt to equity ratio berpengaruh positif dan signifikan terhadap harga saham.
EVALUASI SISTEM PINJAMAN ONLINE SYARIAH: APAKAH PINJOL SESUAI PRINSIP-PRINSIP SYARIAH? Miqdad, Muhammad; Asdar, Syawal Tawakkal; Azzir, Muhammad Fatir Aufa; Al-Faruq, Muhammad Dzaki
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 2, No 3 (2024): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v2i3.192

Abstract

This study aims to evaluate the alignment of operational management in sharia-compliant online lending systems with Islamic principles, focusing on efficiency, fairness, and sustainability. The research employs a qualitative descriptive method with a literature review approach, analyzing relevant academic journals, books, and official reports. The study finds that while many online lending platforms adhere to sharia principles such as using qard al-hasan and murabahah contracts, challenges remain regarding transparency, risk management, and long-term sustainability. The research contributes to the theoretical understanding of how sharia principles can be integrated into operational management in fintech. Practically, the findings suggest that sharia-compliant online lending platforms need to improve transparency and risk management strategies. The limitations of this study are due to the use of secondary data, which limits the ability to generalize findings. Further research using mixed-methods approaches and a focus on technological advancements is recommended. Keywords : sharia-compliant, online lending, operational management, fintech.
ANALISIS PENGARUH CURRENT RATIO, CASH RATIO, DAN QUICK RATIO TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA PERIODE 2019-2021 Ardiansyah Ardiansyah; Nur Azizah Anabas
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 1, No 2 (2023): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

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Abstract

The purpose of this study is to determine the effect of the Current Ratio, Cash Ratio, and Quick Ratio on profit growth in sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The type of research used is associative research. The population used in this study amounted to 54 companies and the sampling technique used in this study was purposive sampling technique. Based on predetermined sample selection criteria, a total sample of 45 companies was obtained. Data analysis using multiple linear regression analysis.Simultaneous test results using the F test is 0.410 0.05. These results indicate that the three independent variables namely Current Ratio, Cash Ratio, and Quick Ratio together do not have a significant effect on profit growth. Whereas the partial test using the t test shows that the Current Ratio, Cash Ratio, and Quick Ratio do not have a significant effect on profit growth as evidenced by the t-count Current Ratio of 0.670 the t-table value of 2.022, the t-value of Cash Ratio is -1.546 t table value of 2.022, and the t value of Quick Ratio is -0.077 t table value of 2.022. The results of the coefficient of determination obtained R Square of 0.072, indicating that the influence of the variables Current Ratio, Cash Ratio, and Quick Ratio is 7.2% while the remaining 92.8% is influenced by other variables not examined in this study. Keywords : Current ratio; Cash ratio; Quick ratio; Profite growth.
KEPEMIMPINAN STRATEGIS: PEMIMPIN VISIONER, PENGEMBANGAN KAPASITAS SUMBER DAYA DAN ORGANISASI ADAPTIF Gani, Nur Asni; Maulianza, Medo
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 2, No 2 (2024): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v2i2.170

Abstract

This study concerns with the implementation of National Health Insurance program, which was started on January 1 of 2014, which has caused changes in health area, especially among hospitals. The information regarding the senses, roles, and leadership model of the hospitals was acquired by conducting in-depth interviews with twelve informants from three hospitals in Tangerang City. This qualitative study incorporates the intersubjective phenomenology with IPA (Interpretative Phenomenology Analysis) approach.The analysis resulted in three propositions. First, strategic leadership is a condition where the leader has a broad vision with abilities in mitigating the future, managing risks, and creating excellent products within appropriate health services. Second, strategic leaders in the National Health Insurance era are instrumental in developing the resource capacity by creating commitments toward improvements of human resource competence and appreciation for higher work motivation. Third, the leaders guide the organization to adapt by making changes in the organizational structure and culture and controlling the implementation of the National Health Insurance through the utilization of technology. This strategic leadership is characterized by the presence of visionary leaders, the development of resource capacity, and the development of adaptive technology. This study produces a research model that can be applied not only in health industry but also in other industries by conducting quantitative assessments on the propositions discovered in this research.Keywords : strategic leadership, hospital, National Health Insurance
DETERMINAN PEMBAYARAN ZAKAT BANK UMUM SYARIAH DI INDONESIA TAHUN 2015-2020 Dahlia Tri Anggraini; Rahmadona Bernika Rismadara
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 1, No 2 (2023): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh antara return on asset, dewan pengawas syariah dan ukuran perusahaan terhadap pembayaran zakat pada bank umum syariah di Indonesia. Metode yang digunakan dalam pemilihan sampel yaitu nonprobability sampling dengan teknik purposive sampling. Penelitian ini disusun menggunakan pendekatan kuantitatif dan data yang diperoleh dianalisis menggunakan software eviews. Penelitian ini menggunakan data sekunder berupa laporan tahunan yang didapat dari situs resmi masing-masing bank syariah dengan skala rasio. Populasi penelitian ini berupa 14 bank umum syariah yang terdaftar Di Otoritas Jasa Keuangan (OJK). Hasil penelitian menunjukkan bahwa variabel dewan pengawas syariah berpengaruh tidak signifikan terhadap pembayaran zakat bank umum syariah, sedangkan return on asset dan ukuran perusahaan berpengaruh signifikan terhadap pembayaran zakat bank umum syariah. Penelitian ini menggunakan teori enterprise syariah yang membuktikan bahwa setiap variabel memiliki tujuan penggunaan yang harus dipertanggungjawabkan langsung kepada Allah SWT. Implikasi penelitian ini bagi para praktik yakni shariah enterprise theory menunjukkan bahwa para pengguna akuntansi syariah diamankan dengan memposisikan Allah sebagai pemangku kepentingan bersama, dapat menjadi perhatian lebih bagi perusahaan agar lebih memperhatikan dan mengawasi peraturan serta pelaksanaan zakat terutama zakat yang dikeluarkan oleh bank umum syariah.
PENGARUH KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI BADAN PENGAWAS PEMILIHAN UMUM REPUBLIK INDONESIA Arasyid, Rafy Ilannabiyyi; Utama, Rony Edward
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 2, No 1 (2024): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v2i1.131

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Kepemimpinan dan Lingkungan Kerja terhadap kinerja pegawai Pada Badan Pengawas Pemilihan Umum Republik Indonesia. Jumlah populasi dalam penelitian ini sebanyak 47 orang pegawai pada Biro Keuangan dan BMN Badan Pengawas Pemilihan Umum Republik Indonesia. Metode pengumpulan data dalam penelitian ini dilakukan dengan cara menyebarkan kuesioner kepada 47 responden pegawai pada Badan Pengawas Pemilihan Umum Republik Indonesia. Metode penelitian yang digunakan adalah metode kuantitatif yang bersifat asosiatif dengan menggunakan data primer. Hasil ini menunjukan bahwa Kepemimpinan berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai t hitung lebih besar dari t tabel 3,313 2,015 dan nilai signifikan 0,002 0,05, Lingkungan Kerja berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai t hitung lebih besar dari t tabel 4,039 2,015 dan nilai signifikan 0,000 0,05. Secara bersama-sama Kepemimpinan dan Lingkungan Kerja berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai F hitung lebih besar dari F tabel 54,496 3,21 dan nilai signifikan 0,000 0,05.Kata kunci: Kinerja Pegawai, Kepemimpinan dan Lingkungan Kerja.
PENGARUH FINANCIAL LEVERAGE TERHADAP TINGKAT PROFITABILITAS PADA PERUSAHAAN PARIWISATA TERDAFTAR DI DI BURSA EFEK INDONESIA Iskandar, Iis; Ananto, Tri
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 1, No 4 (2023): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v1i4.122

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh financial leverage terhadap profitabilitas pada perusahaan pariwisata yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Desain penelitian ini adalah asosiatif dengan tipe kuantitatif. Data yang digunakan merupakan data sekunder berupa laporan keuangan yang dipublikasikan oleh Bursa Efek Indonesia. Populasi yang digunakan adalah perusahaan pariwisata yang terdaftar di Bursa Efek Indonesia sebanyak 10 perusahaan, kemudian teknik pengambilan sampel menggunakan metode purposive sampling sehingga sampel yang terpilih sebanyak 7 perusahaan. Metode analisis yang digunakan adalah regresi linier berganda dengan data panel.Hasil penelitian menunjukkan bahwa Debt to Asset Ratio berpengaruh positif tidak signifikan, Debt to Equity Ratio berpengaruh positif signifikan, Degree of Financial Leverage tidak berpengaruh negatif signifikan, Long Term Debt to Equity Ratio tidak berpengaruh positif signifikan terhadap Return On Equity Pariwisata. perusahaan. Sedangkan Time Interest Earned Ratio berpengaruh positif signifikan terhadap return on equity perusahaan pariwisata.
ANALISIS SISTEM WARALABA MCDONALD’S DALAM PERSPEKTIF SYARIAH Nining Nining; Putri Lestari; Tifany Anis Fitria; Mega Oktaviany
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 1, No 3 (2023): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

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Abstract

McDonald's is the world's largest fast-food chain, which was founded in 1955 in California, USA. In 1991, McDonald's came to Indonesia and opened its first restaurant in Sarinah, Thamrin. This paper was triggered by the rapid growth of the McDonald's franchise system in Indonesia, and the issue that will be examined is how the McDonald's franchise system is viewed from a Sharia point of view. In the Sharia context, franchising can be considered as a form of cooperation or extortion. According to Antonio in the concept of syirkah in franchising, syirkah is a cooperation agreement between two or more parties to manage a particular business. Both parties invest capital and agree to share joint risks and share profits. From an Islamic perspective, the McDonald's franchise system can be considered as a legal form of cooperation or musyarakahna in business. The Islamic concept of syirkah or musyarakah refers to the cooperation of two or more people in the management of wealth or business with the aim of obtaining profits according to the initial agreement. This research method uses qualitative methods. The purpose of this type of qualitative descriptive research used in this research is to obtain information about the McDonald's franchise system from a Sharia perspective. In short, the McDonald's franchise system can be considered a legitimate form of cooperation in business from an Islamic perspective. However, it is important to pay attention to financial principles and Islamic values in franchise operations.
STRATEGI PENGHIMPUNAN DAN PENYALURAN DANA INFAQ MELALUI LAZNAS DALAM PERSPEKTIF EKONOMI ISLAM Nugroho, Abdurrahman Putera; Mada, Gama; Shapira, Nadia
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 2, No 2 (2024): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v2i2.182

Abstract

This research discusses strategies for collecting and distributing infaq funds through the national zakat amil institution (LAZNAS) from an Islamic economic perspective. Infaq has an important role in creating social welfare, but its management often faces challenges in terms of efficiency and transparency. Effective strategies include community empowerment, use of digital technology, and collaboration with the private sector. The distribution of infaq funds needs to be carried out transparently and on target to support economic empowerment, education and health programs. Even though there are challenges such as a lack of public trust, with good management, infaq funds can be used optimally to achieve fair socio-economic goals in an Islamic economy. Keywords: Collection Strategy, Fund Distribution, Infaq, Islamic Economics, LAZNAS

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