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Contact Name
M Aqil Fahmi Sanjani
Contact Email
journalbamj@gmail.com
Phone
+6282244230119
Journal Mail Official
journalbamj@gmail.com
Editorial Address
Kraksaan-Probolinggo, East Java, Indonesia
Location
Kab. probolinggo,
Jawa timur
INDONESIA
Business and Applied Management Journal
Published by Al-Qalam Institute
ISSN : 30249201     EISSN : 30248094     DOI : https://doi.org/10.61987/bamj
Business and Applied Management Journal is Peer-reviewed refereed journal aiming at engaging academicians as well as practitioners. Focus on the areas of economics, finance, banking, capital markets, takaful and law. The aim of the Journal is to foster academic research by publishing original research articles that meet the highest analytical standards, and provide new insights that contribute and spread the business and Social Science knowledge.
Articles 30 Documents
Zakat and Tax as Instruments of Fiscal Justice: A Normative Analysis of Yusuf Al-Qardhawi's Thoughts Siagian, Nilasari; Zamroni, Surono; Pane, Muhammad Fitrah Al Fayed; Saragih, Hizass Raihan; Sirait, Dwi Raisyah
Business and Applied Management Journal Vol. 3 No. 1 (2025): January-June
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v3i1.509

Abstract

Zakat and taxation are two fiscal instruments that play a significant role in promoting social and economic justice. In contemporary Muslim societies, debates over the relationship between zakat and taxes have become increasingly important, particularly regarding their legal legitimacy and their roles in modern state financial systems. This study aims to analyse Yusuf al-Qardhawi’s thought on the concept, legal basis, and relationship between zakat and taxation from the perspective of Islamic law. The research employs a qualitative method with a library research design. Primary data were derived from Yusuf al-Qardhawi’s works; secondary data consisted of classical and contemporary fiqh literature, scholarly journal articles, and relevant regulations. Data were analysed using a content analysis approach. The findings reveal two main points. First, Qardhawi distinguishes zakat as a permanent religious obligation (tsābit) grounded in the Qur’an and Sunnah. At the same time, taxes are viewed as contextual state obligations (mutaghayyir) justified through public interest and the objectives of Islamic law. Second, Qardhawi proposes that zakat and taxes should not be understood as competing obligations but as complementary instruments that can operate synergistically to promote fiscal justice and public welfare. This study concludes that integrating zakat and taxation within a fiscal justice framework can strengthen public finance policies in contemporary Muslim countries by aligning religious values with modern governance and enhancing distributive justice.
Islamic Spiritual Well-Being as a Mediator in CRM–Loyalty Relationships: Evidence from Islamic Microfinance Huda, Nurul; Ardiansyah, Misnen; Afandi, Mukhamad Yazid
Business and Applied Management Journal Vol. 3 No. 1 (2025): January-June
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v3i1.528

Abstract

This study examines the influence of Customer Relationship Management (CRM) on customer loyalty among Muslim members of Islamic microfinance institutions and investigates the mediating role of Islamic Spiritual Well-Being (ISWB). Grounded in the Stimulus–Organism–Response (S–O–R) framework and the Islamic moral economy perspective, the study explores how CRM can cultivate loyalty rooted in Islamic values within Baitul Maal Wat Tamwil (BMT), a community-based Islamic financial cooperative. A quantitative cross-sectional survey was conducted with 225 members of BMT Nahdlatul Ulama in Madura, Indonesia. ISWB was measured using a nine-item scale representing Islamic virtues such as Falah, Taqarrub, Itqan, Istiqamah, Ta’awun, Ikhlas, Akhlaq, Tawazun, and Qana’ah, while CRM and customer loyalty were measured using established scales. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4 and bootstrapping (5,000 resamples). The findings show that CRM significantly influences ISWB (β = 0.780, p < 0.001) and directly affects customer loyalty (β = 0.180, p < 0.05). ISWB also significantly enhances customer loyalty (β = 0.541, p < 0.001) and partially mediates the CRM–loyalty relationship (indirect β = 0.422), accounting for 70.1% of the total effect. These results highlight the importance of integrating Islamic values into CRM practices to strengthen spiritually grounded customer loyalty in Islamic financial institutions.
School Management Strategies for Implementing Deep Learning in Indonesian Junior High Schools Mulyadi, Mulyadi; Sholeh, Warissuddin; Sholihah, Mar'atun; Vahlevi, Sahrizal
Business and Applied Management Journal Vol. 3 No. 1 (2025): January-June
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v3i1.800

Abstract

Improving the quality of deep learning–based instruction at the junior high school level requires the optimization of school management as a foundation for effective educational governance in the era of educational transformation. This study aims to analyze the effectiveness of school management in facilitating the implementation of deep learning and to identify the supporting factors and challenges encountered in Indonesian junior high schools. The research was conducted in eight public and private schools across three provinces—Jambi, South Sumatra, and West Java—using a mixed methods approach with a sequential explanatory design. A total of 120 teachers and principals participated in the quantitative survey, followed by in-depth interviews with 12 key informants to validate the findings. Quantitative data were analyzed using descriptive statistics and simple regression, while qualitative data were examined through thematic coding. The results indicate that optimized school management significantly supports the implementation of deep learning through policy alignment, teacher professional competence, and the availability of learning infrastructure. However, challenges remain in the form of limited facilities and high administrative workload. These findings contribute to the theoretical development of educational management and offer practical implications for improving the quality of learning in Indonesia.
Strategic Management of Educational Institutions: A Balanced Scorecard Perspective Mawardi, Gilman; Hasbiyallah, Hasbiyallah; Khoirunnisa, Nurul; Habibilah, Fauziah
Business and Applied Management Journal Vol. 3 No. 1 (2025): January-June
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v3i1.835

Abstract

This study examines the strategy for developing educational institutions through the integration of the Balanced Scorecard (BSC) at Madrasah Tsanawiyah Negeri. The research aims to analyze the implementation of BSC as a strategic management tool, identify supporting and inhibiting factors, and evaluate its impact on academic and non-academic performance. The research method employs a qualitative case study approach, involving in-depth interviews and document analysis. The results indicate that Madrasah Tsanawiyah Negeri has adopted BSC principles in its Strategic Plan 2020–2024, although the term BSC is not explicitly used. The implementation of BSC has contributed to improved budget transparency, stakeholder participation, and teacher competence. However, challenges such as cultural resistance, limited ICT infrastructure, and administrative burdens remain obstacles. The study also reveals that the integration of Islamic values such as shura (consultation) and amanah (trustworthiness) strengthens BSC implementation. Recommendations include simplifying performance indicators, human resource training, and technology optimization. This study provides theoretical contributions to the adaptation of BSC in Islamic education contexts and practical guidance for other madrasah.
Rural Poverty in Indonesia: Insights from Maqashid Syariah and Key Determinants Izzah, Nurul; Ramadhan, Muhammad; Harahap, Isnaini
Business and Applied Management Journal Vol. 3 No. 1 (2025): January-June
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v3i1.1253

Abstract

Rural poverty remains a major development challenge in Indonesia because it is closely associated with limited access to economic resources, infrastructure, public services, and human development opportunities. This study aims to analyze the determinants of rural poverty in Indonesia from the perspective of maqashid sharia. Using panel data regression, this research examines the effects of village funds, village spending, the Village Development Index (VDI), the Islamic Human Development Index (IHDI), social capital, and economic growth on rural poverty. The model selection results indicate that the Fixed Effects Model (FEM) is the most appropriate estimation model. The findings show that village funds and IHDI have a positive and significant effect on rural poverty, while village spending, VDI, and economic growth have a negative and significant effect. Social capital, however, does not have a significant effect on rural poverty. These results suggest that rural poverty alleviation requires not only fiscal transfers, but also effective public spending, stronger village development, inclusive economic growth, and more substantive implementation of welfare-oriented policies in line with the principles of maqashid sharia. This study contributes to the rural poverty literature by offering a more comprehensive model that integrates economic, developmental, and Islamic welfare dimensions in the Indonesian context.
The Shield Against Distress: Risk Management as a Mediator of Financial Ratios in the Property Industry Ahmad, Amiruddin; Soma, AM
Business and Applied Management Journal Vol. 3 No. 2 (2025): July-December
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v3i2.1261

Abstract

Financial distress has become a critical issue in the property industry due to the sector’s high dependence on external financing, long project cycles, and vulnerability to economic fluctuations. This study aims to analyze the influence of financial and non-financial ratios on financial distress and to examine the mediating role of risk management in the relationship between these variables. A quantitative approach was employed using panel data regression analysis on property companies, with profitability, liquidity, leverage, sales growth, and company size as independent variables, risk management as a mediating variable, and financial distress as the dependent variable. The results indicate that profitability and liquidity have a significant direct influence on financial distress, suggesting that companies with stronger profitability and adequate liquidity are less likely to experience financial difficulties. Meanwhile, leverage does not directly affect financial distress but exerts an indirect influence through the mediating role of risk management, indicating that effective risk management practices can mitigate the negative impact of high leverage. The findings highlight that financial ratios combined with risk management provide a more comprehensive assessment of corporate financial health. This study contributes to the literature by emphasizing the strategic role of risk management in strengthening financial resilience and reducing the likelihood of financial distress in the property industry, particularly in environments characterized by financial uncertainty and market volatility.
Determinants of Purchase Decisions and Continued Use in Digital Ferry Ticketing Applications: An Extended Technology Acceptance Model Approach Christina, Febrina; Indra, Ricardo
Business and Applied Management Journal Vol. 3 No. 2 (2025): July-December
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v3i2.1639

Abstract

This study aims to examine the factors influencing user behavior toward the Ferizy application by applying an extended Technology Acceptance Model (TAM) integrated with a digital management communication perspective. The research employed a quantitative survey method with 266 active users, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that brand awareness and price value significantly and positively affect perceived ease of use, perceived enjoyment, and perceived quality. These perception constructs subsequently influence purchase decisions, which, in turn, drive continued use of the application. The results highlight that ease of use, enjoyment, and service quality are critical determinants of user decisions and of fostering long-term engagement with digital service platforms. Theoretically, this study contributes to TAM development by incorporating brand communication and price value as key external variables. In practice, the findings offer strategic insights for organizations to enhance digital communication, ensure transparent pricing, and improve service quality, thereby strengthening user satisfaction and sustained application usage.
Digital Literacy and Technostress in the Job Demands–Resources Perspective: The Mediating Role of Instructional Innovation on Elementary School Teachers’ Performance Fahriansyah, Fahriansyah; Fauzan, Rizky; Rosnani, Titik
Business and Applied Management Journal Vol. 3 No. 2 (2025): July-December
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v3i2.1640

Abstract

This study examines the influence of digital literacy and technostress on elementary school teachers’ performance with instructional innovation as a mediating variable within the Job Demands–Resources (JD-R) framework. The research employed a quantitative explanatory design using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from elementary school teachers in West Kalimantan Province through an online questionnaire. The results indicate that digital literacy has a significant positive effect on instructional innovation and teachers’ performance. Instructional innovation also significantly improves teachers’ performance. Meanwhile, technostress does not have a direct effect on teachers’ performance but does influence it indirectly through instructional innovation. These findings suggest that digital literacy functions as an important job resource that enhances innovative teaching practices. In contrast, technostress can act as a challenge that stimulates adaptive innovation in digital learning environments. The model demonstrates strong explanatory power with an R² value of 0.706 for teachers’ performance. The study contributes to the development of JD-R theory in digital education by identifying instructional innovation as an adaptive mechanism that transforms job demands and job resources into improved teacher performance.
Strategic Public Relations as a Driver of Institutional Positioning and Competitive Advantage in Higher Education Aminah, Siti; Maimun, Agus; Zuhriyah, Indah Aminatuz
Business and Applied Management Journal Vol. 3 No. 2 (2025): July-December
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v3i2.1641

Abstract

This study aims to analyze the role of strategic public relations management in enhancing institutional positioning and competitive advantage in higher education. Employing a qualitative approach with a multi-case study design, data were collected through in-depth interviews, observation, and documentation involving institutional leaders, public relations practitioners, academics, students, and alumni. The findings indicate that strategic public relations serves as a foundational mechanism for institutional positioning through public needs analysis, identity strengthening, and integrated communication strategies. Furthermore, integrated communication encompassing media relations, digital branding, academic publications, and stakeholder engagement plays a critical role in shaping institutional image and reputation through message consistency. Strategic public relations also contributes significantly to competitive advantage by fostering public trust, increasing institutional visibility, and strengthening differentiation. The study implies that strategic public relations functions as a dynamic capability that links internal institutional quality with external public perception, transforming communication into strategic value. These findings offer theoretical contributions by integrating public relations, positioning, reputation, and competitive advantage into a unified framework, while practically providing guidance for higher education institutions in designing effective strategic communication to enhance competitiveness in a dynamic environment.
Strategic Human Resource Interventions: Assessing the Efficacy of Training and Discipline in the Manufacturing Industry Noor, Muhamad Arief; Tjiwidjaja, Halim; Prajogo, Budi
Business and Applied Management Journal Vol. 3 No. 2 (2025): July-December
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v3i2.1645

Abstract

Employee productivity is a critical factor in organizational performance, particularly in the manufacturing sector, where intense competition and operational efficiency demands are driving performance. This study aims to examine the effects of training, work discipline, and job promotion on employee productivity. A quantitative explanatory approach with a survey method was employed. Data were collected from 100 employees selected through simple random sampling using a structured questionnaire measured on a five-point Likert scale. Multiple linear regression analysis was conducted to assess the impact of each independent variable on productivity. The results indicate that training positively and significantly affects productivity (t = 3.436; p < 0.05), as does work discipline (t = 2.498; p < 0.05), while job promotion shows no significant effect (t = -1.005; p > 0.05). Collectively, all three variables have a significant influence on employee productivity. These findings suggest that enhancing productivity in manufacturing organizations is more effectively achieved through strengthening training programs and enforcing work discipline rather than relying solely on promotion policies.

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