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M. Guffar Harahap
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International Journal of Islamic Business Management
Published by CV. Barokah Publisher
ISSN : -     EISSN : 29632218     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The International Journal of Islamic Business Management 2963-2218 (Online - Elektronik) is dedicated to the development of knowledge in the fields of economics, management, accounting, and finance. Researchers and academics are given space to contribute to various studies published through this journal. The scope of the study of the Journal of Islamic Business Management relates to the themes of economics, management, accounting and finance, Islamic economics, Islamic banking, Islamic accounting, sharia management, sharia business, ZISWAF, the halal industry, and other research that correlates with the theme of this journal and has interesting discussion value. Every published article is the full responsibility of the Author, but the Editor may edit without changing the substance of the article. Published four times a year: March, June, September, and December.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 5 No 1 (2026): Maret" : 7 Documents clear
ANALISIS PENGANGGARAN MODAL PEKERJAAN PERLUASAN TERMINAL BANDAR INTERNASIONAL PT. ANGKASA PURA 1 (PERSERO) Yana Kumala Sari Sihaloho; Henny Andriyani Wirananda; Fachrun Nissa
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 1 (2026): Maret
Publisher : CV. Barokah Publsiher

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Abstract

Penelitian ini bertujuan untuk menganalisis proses penyusunan anggaran Perluasan Terminal Bandara Internasional Zainuddin Abdul Madjid Lombok pada PT. Angkasa Pura 1 (Persero). Keluaran laporan akhir Perencanaan akan dianalisis menggunakan metode deskripsikomparatif terhadap aspek-aspek penganggaran perusahaan melalui perspektif penganggaran modal atau investasi yang lebih bersifat manajemen proyek atau engineering system dibandingkan investasi yang bersifat surat berharga atau yang lainnya. Penganggaran Pekerjaan Perluasan Terminal Bandara Internasional Lombok dari hasil penelusuran telah memenuhi beberapa aspek-aspek penyusunan anggaran perusahaan yang baik, meskipun beberapa prediksi-prediksi strategis meleset dari yang diperkirakan. Penganggaran modal perusahaan sendiri dalam aplikasi dan praktisnya terdapat beberapa kelemahan dalam melakukan prediksi-prediksi imbal balik masa depan dari nilai investasi yang dikeluarkan karena kurangnya integrasi terhadap tujuan-tujuan strategis perusahaan atau terhadap regulasi tingkat atas yang harus dipenuhi terutama dalam perolehan nilai aset atau aktiva tetap dengan nilai yang signifikan. Dengan tulisan ini diharapkan dapat membangkitkan kesadaran-kesadaran akan pentingny evaluasi penganggaran modal sebelum anggaran tersebut dikeluarkan untuk dilakukan uji kelayakannya dari perspektif nilai dan waktu.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERAN DAN FUNGSI ANGGARAN PENJUALAN PADA PERUSAHAAN DAGANG ATAU JASA: PEMASARAN, KEUANGAN DAN EKONOMI (LITERATURE REVIEW MSDM) Rizki Hidayah Nasution; Fachrun Nissa; Henny Andriyani Wirananda
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 1 (2026): Maret
Publisher : CV. Barokah Publsiher

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Abstract

Anggaran penjualan merupakan alat penting dalam perencanaan dan pengendalian kegiatan perusahaan dagang maupun jasa. Artikel ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi peran dan fungsi anggaran penjualan dari aspek pemasaran, keuangan, dan ekonomi. Penelitian terdahulu berperan penting dalam artikel ilmiah. Dengan adanya riset terdahulu memperkuat teori dan fenomena yang saling berhubungan atau pengaruh antar variable. Artikel ini mereview Faktor-faktor yang mempengaruhi peran dan fungsi anggaran penjualan pada perusahaan dagang atau jasa yaitu: Pemasaran, Keuangan dan Ekonomi, suatu studi literatur Manajemen Sumberdaya Manusia. Dan tujuan didalam penulisan artikel ini adalah membangun hipotesis pengaruh antar variabel untuk dapat digunakan pada riset setelahnya. Hasil artikel literature review ini adalah sebagai berikut: 1). Pemasaran berpengaruh terhadap peran dan fungsi anggaran penjualan pada perusahaan dagang atau jasa; 2). Keuangan berpengaruh terhadap peran dan fungsi anggaran penjualan pada perusahaan dagang atau jasa: dan 3). Ekonomi berpengaruh terhadap peran dan fungsi anggaran penjualan pada perusahaan dagang atau jasa:.
PENGARUH BRANDAMBASSADOR DAN CITARASA TERHADAP KEPUTUSAN PEMBELIAN PRODUK DALAM PERSPEKTIF EKONOMI ISLAM Rahmah Muin; Saifuddin; Muhammad Sarjan; Muhammad Arfandi Adnan; Muh. Adam
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 1 (2026): Maret
Publisher : CV. Barokah Publsiher

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Abstract

Penelitian ini bertujuan untuk mengetahui persentase pengaruh brand ambassador dan cita rasa terhadap keputusan pembelian produk mie sedaap korean spicy chicken dalam perspektif ekonomi syari’ah pada mahasiswa Universitas Al-Asy’ariah Mandar Angkatan 2019. Penelitian ini menggunakan jenis penelitian field research kuantitatif. Teknik analisis yang digunakan analisis regresi linear berganda dan uji parameter individual. Hasil penelitian menunjukkan bahwa brand ambassador dan cita rasa berpengaruh positif terhadap keputusan pembelian produk mie sedaap korean spicy chicken dalam perspektif ekonomi Islam pada mahasiswa UNASMAN angkatan 2019, dibuktikan dengan perolehan nilai brand ambassador thitung 4,687 > ttabel 1,970 dan cita rasa thitung 21,334 > ttabel 1,970, serta sig 0,000 < 0,05, serta besar pengaruh brand ambassador (X1) sebesar 16,2% dan cita rasa (X2) sebesar 82,6% sedangkan sisanya dipengaruhi oleh variabel lain, dengan indikator yang paling dipegaruhi yaitu kredibilitas, aroma (bau), evaluasi alternative, baik serta kehalalan suatu produk. Dengan melihat hasil penelitian ini diharapkan dapat membantu para pembaca untuk selalu mengingat bahwa dalam membeli suatu produk yang perlu diperhatikan adalah kualitas dan kehalalan serta kebermanfaatan dari produk. Bukan semata-mata hanya melihat brand ambassador dan cita rasa dari suatu produk
ANALYSIS OF OPERATING EXPENSES BUDGET AS A COST CONTROL TOOL IN COMPANIES Halimah Nasution; Henny Andriyani Wirananda; Wilda Sri Munawaroh Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 1 (2026): Maret
Publisher : CV. Barokah Publsiher

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Abstract

The operating expense budget is a crucial component of a company's financial planning and control. A well-prepared budget can assist management in controlling operational costs, ensuring efficient and effective company operations. This study aims to analyze the role of the operating expense budget as a tool for controlling company operational costs and identify the obstacles encountered in its implementation. The research method used is qualitative descriptive research with a literature review approach. The results indicate that the operating expense budget plays a significant role in helping management plan, control, and evaluate the company's operational performance. However, budget effectiveness is still influenced by the accuracy of planning, management commitment, and the company's ability to conduct ongoing monitoring and evaluation.
THE ROLE OF THE OPERATIONAL COST BUDGET AS A TOOL FOR CONTROLLING MANAGERIAL PERFORMANCE Mhd.Shafwan Aziz; Henny Andriyani Wirananda; Shita Tiara; Sri Wardany
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 1 (2026): Maret
Publisher : CV. Barokah Publsiher

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Abstract

This study pays attention to the function of the operational cost budget as a tool to control managerial performance at PT Darmasindo , a company operating in the rubber industry sector that produces semi-finished goods in the form of rubber sap, with data obtained from the period 2022 to 2024. In the highly competitive rubber industry and requires efficient cost management, proper budget utilization is essential to achieve efficiency and effectiveness in operations. The research methodology applied is qualitative descriptive analysis, with data collection through interviews with managers and employees, as well as through analysis of budget documents and performance reports. The findings of the study show that PT. Darmasindo has successfully implemented an operational cost budget well, where this budget not only serves as a planning tool but also as a performance benchmark that assists managers in determining strategic decisions. The implementation of the budget shows a positive impact on managerial performance, including increased efficiency in resource utilization, more effective cost control, and increased overall productivity. However, this study also found several challenges faced by PT. Darmasindo, including changes in fuel prices and uncertainty in operations. This challenge requires quick adjustments and adaptations in managing the budget so that performance is maintained properly.
THE EFFECTIVENESS OF MURABAHAH FINANCING IN IMPROVING THE WELFARE OF MSMES IN BABALAN DISTRICT Yopi Suhanda; Khairani Sakdiah
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 1 (2026): Maret
Publisher : CV. Barokah Publsiher

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This study aims to analyze the effectiveness of murabahah financing in improving the welfare of Micro, Small, and Medium Enterprises (MSMEs) in Babalan District. MSMEs often face financial constraints such as funding mismatches, complicated credit procedures, and high transaction costs. As a solution, the Islamic banking system through murabahah contracts offers a riba-free financing scheme that is considered fairer and safer for small business actors. This research employs a qualitative descriptive approach, utilizing data analysis of MSME income levels. The results indicate that murabahah financing is effective in increasing the income and welfare of MSME actors in Babalan District. Empirical data shows that business owners who utilize murabahah financing—particularly in the culinary, service, and trade sectors—experience more significant income growth compared to those relying solely on personal capital. This increase is driven by additional working capital used for raw materials and business equipment procurement. The study concludes that access to fair Sharia financing is a key factor in encouraging business expansion and the household economic stability of MSME actors at the local level.
THE ROLE OF THE SHARIA CAPITAL MARKET IN ENCOURAGING ECONOMIC GROWTH IN INDONESIA M. Guffar Harahap; Namira Anjani
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 1 (2026): Maret
Publisher : CV. Barokah Publsiher

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Abstract

The capital market is one of the investment instruments that is increasingly in demand by the public as the needs of modern financial management increase. The development of the capital market in Indonesia does not only occur in conventional instruments, but also in sharia instruments that have characteristics according to Islamic principles. This research aims to examine the benefits of the Islamic capital market as an investment instrument and its contribution to national economic growth. The research uses a normative method with descriptive analysis based on DSN-MUI literature, regulations, and fatwas. The results of the study show that the existence of the Islamic capital market not only provides halal investment alternatives, but also plays a role in reducing speculative practices, increasing transparency, and strengthening economic stability. The affirmation of regulations and the improvement of sharia instruments have been proven to encourage the growth of investors and issuers in the sharia capital market. Thus, the sharia capital market has a significant contribution in expanding public participation, supporting the development of the real sector, and encouraging Indonesia's economic growth.

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