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INDONESIA
Media Riset Bisnis Manajemen Akuntansi
ISSN : 31089763     EISSN : -     DOI : https://doi.org/10.71312/
Core Subject :
Media Riset Bisnis Manajemen Akuntansi (MRBIMA) mempubikasikan artikel dengan tema yang terkait dengan bidang bisnis, manajemen, akuntansi, dan ekonomi, meliputi namun tidak terbatas pada: Bisnis (Kewirausahaan, Komunikasi Bisnis) Manajemen (Keuangan, Sumber Daya Manusia, Pemasaran, Operasional, Pendidikan) Akuntansi (Keuangan, Syariah, Sektor Publik, Auditing, Perpajakan) Ekonomi Islam/ Syariah
Arjuna Subject : -
Articles 73 Documents
IMPLIKASI BUY NOW PAY LATER (BNPL) PADA PERILAKU KONSUMTIF GENERASI Z DALAM PERSPEKTIF EKONOMI ISLAM Venotty Ananda Putri; Lisana Tartila; Ananditha Nadya; Nabila Sari
Media Riset Bisnis Manajemen Akuntansi Vol 1, No 1 (2025): Media Riset Bisnis Manajemen Akuntansi
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbima.v1i1.351

Abstract

The swift advancement of digital technology has introduced financial innovations like Buy Now, Pay Later (BNPL). This payment method has become particularly popular among Generation Z, largely due to its promise of convenience and flexibility in online shopping.However, the widespread adoption of BNPL raises major concerns, especially regarding its implications for Generation Z's consumer behavior when viewed from an Islamic economic perspective. These concerns include impulse buying, the risk of excessive and unproductive debt accumulation, and potential conflicts with core Islamic principles such as the avoidance of waste and the prohibition of riba (interest). To mitigate these issues, it's crucial to improve financial literacy among Generation Z. We also need to ensure more transparency from BNPL providers, implement stricter regulations, and encourage responsible money management in line with Islamic principles.Keywords: Buy Now Pay Later, Generation Z, Islamic Economy
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN MELALUI KOMUNIKASI SEBAGAI VARIABEL INTERVENING PADA KANTOR PIMPINAN PUSAT MUHAMMADIYAH JAKARTA Jowanda Harahap; Imam Muhtadin; Hanifa Syavina
Media Riset Bisnis Manajemen Akuntansi Vol 1, No 3 (2025): Media Riset Bisnis Manajemen Akuntansi
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbima.v1i3.524

Abstract

This study explores how transformational leadership and work motivation influence employee performance through the mediating role of communication within the Central Board of Muhammadiyah in Jakarta. Rather than merely serving as a tool for information transfer, communication emerges as a vital bridge that connects leadership practices and personal motivation to tangible work outcomes. The findings reveal that when leaders inspire and empower their teams, and when employees are driven by both personal and spiritual commitment, communication becomes more open, meaningful, and effective. In turn, this strengthens collaboration, enhances mutual understanding, and ultimately improves performance. In the context of a large religious and nonprofit organization like Muhammadiyah, where service is deeply tied to faith and collective responsibility, effective communication is not just administrative—it is relational and value-driven. This suggests that sustainable organizational success depends not only on strong leadership or individual motivation, but on how well these forces are expressed, shared, and lived through everyday dialogue. Building trust, encouraging participation, and fostering two-way communication should therefore be central to leadership and human resource strategies in similar institutional settings. Keywords: Transformational Leadership, Work Motivation, Communication, Employee Performance
ETIKA BISNIS DALAM ISLAM: IMPLEMENTASI PRINSIP AKHLAK DALAM TRANSAKSI MUAMALAH Syawal Tawakkal Asdar; Dimas Adi Saputra; Ahmad Baehaki; Muhammad Ridho Azka
Media Riset Bisnis Manajemen Akuntansi Vol 1, No 1 (2025): Media Riset Bisnis Manajemen Akuntansi
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbima.v1i1.360

Abstract

This research aims to examine the application of business ethics in Islam, particularly moral principles in muamalah transactions, as well as the challenges faced in its implementation in the modern era. Using a descriptive qualitative approach based on a literature study, this research highlights key values such as honesty, openness, trustworthiness and responsibility as the foundation of Islamic business ethics. The case study of Toko Roti Gembul in Pontianak shows how these principles can be applied in the business world. The results also reveal various challenges, such as a lack of understanding of sharia concepts, weak supervision, and not optimal integration of Islamic values in business strategies. Al-Ghazali's thoughts on positive motivation and business as fardhu kifayah also strengthen the urgency of ethics in building a fair and sustainable economic system. This research is expected to be an academic and practical contribution in encouraging the application of Islamic values in modern business activities.Keywords: Islamic business ethics, morals, muamalah, transactions, sharia principles.
PENGARUH RETURN ON ASSET, CURRENT RATIO, DEBT TO ASSET RATIO DAN TOTAL ASSET TURNOVER TERHADAP HARGA SAHAM Jonathan Alexander Ceme Sada; Muhammad Jusman Syah
Media Riset Bisnis Manajemen Akuntansi Vol 1, No 3 (2025): Media Riset Bisnis Manajemen Akuntansi
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbima.v1i3.537

Abstract

This research aims to determine the effect of Return on Asset, Current Ratio, Debt to Asset Ratio, Total Asset Turnover on Stock Price. The population used in this study are Automotive Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2020-2024 Period. This study uses secondary data and jenuh sampling techniques, so that a population of 16 companies and a sample consisting of 11 Automotive manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2024 Period. The analysis used in this research is multiple linear regression analysis which is processed by the Statistical Program for Social Science (SPSS) version 26 program. The results showed that Return on assets and Total Asset Turnover had an effect on stock prices, while Current Ratio and Debt to Asset Ratio had no effect on stock prices. Keywords :Return on Asset, Current Ratio, Debt to Asset Ratio, Total Asset Turnover and Stock Price.
NILAI PERUSAHAAN SUB SEKTOR FARMASI & RISET KESEHATAN YANG DIPENGARUHI PROFITABILITAS, LIKUIDITAS, LEVERAGE Dimas Triyanto; Zulfikar Ramadhan
Media Riset Bisnis Manajemen Akuntansi Vol 2, No 2 (2026): Media Riset Bisnis Manajemen Akuntansi
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbima.v2i2.872

Abstract

This study aimed to determine and analyze the influence of profitability, liquidity, and leverage on the value of pharmaceutical and health research companies listed on the Indonesia Stock Exchange (IDX). This research is a quantitative, associative study. The population of this study was pharmaceutical and health research companies listed on the Indonesia Stock Exchange in 2021-2024. Purposive sampling was used to select 11 companies.The analysis method used in this study is multiple linear regression analysis on panel data, namely by determining the estimation model, estimation method, determination coefficient test and hypothesis test.The results of the study indicate that profitability has a positive but insignificant effect on firm value, liquidity has a positive but insignificant effect on firm value, and leverage has a positive and significant effect on firm value. These findings indicate that investors in the pharmaceutical subsector place more importance on a company's funding structure than on its ability to generate profits and meet short-term obligations. This research is expected to contribute to the development of financial management literature and serve as a consideration for investors and company management in making financial decisions.Keywords: Firm Value, Profitability, Liquidity and Leverage
SINERGI LEMBAGA KEUANGAN SYARIAH DAN UMKM DALAM PENGUATAN INKLUSI KEUANGAN DI INDONESIA Muhamad Abdul Gofur; Farah Naila Mufidah; Naela Soraya
Media Riset Bisnis Manajemen Akuntansi Vol 1, No 2 (2025): Media Riset Bisnis Manajemen Akuntansi
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbima.v1i2.389

Abstract

This study aims to explore the linkages between Sharia Financial Institutions (SHIs) and Micro, Small and Medium Enterprises (MSMEs) in improving financial inclusion in Indonesia. Using a descriptive qualitative method based on a literature review, this study found that LKS plays a vital role in offering financing based on sharia principles that are suitable for the nature of MSMEs. In addition, LKS also provides financial training, business guidance, and management and spiritual support. The approach of digitalization, utilization of Islamic social funds, and creation of local partnerships has proven successful in reaching MSMEs that are not yet connected to formal financial institutions. However, challenges such as low understanding of Islamic finance and the limited network of LKS are still obstacles in maximizing this synergy. Therefore, cooperation between the government, LKS, and MSME players is essential to build an inclusive and sustainable Islamic economic ecosystem.Keywords:  financial inclusion, Islamic financial institutions, Islamic financing, MSMEs
FILSAFAT TAUHID DALAM LANDASAN EKONOMI SYARIAH MENGHADAPI FINTECH DAN KECERDASAN BUATAN (AI) Venotty Ananda Putri; Hermawan Maulana; Muhammad Rifky Azis; Meiska Amelia; Balqis Nadya Shafwa
Media Riset Bisnis Manajemen Akuntansi Vol 2, No 1 (2026): Media Riset Bisnis Manajemen Akuntansi
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbima.v2i1.734

Abstract

This study aims to strengthen and continuing previous studies on Islamic economic philosophy by emphasizing the central role of the philosophy of monotheism (Tauhid) as the fundamental basis for sustainable sharia economic development in the future, especially in the face of Financial Technology (Fintech) and Artificial Intelligence (AI). Unlike previous studies that mainly focused on normative and institutional aspects, this research focuses on integrating the values of monotheism across all epistemological, ontological, and axiological dimensions of Islamic economics to overcome contemporary digital challenges such as cybersecurity risks, data breaches, and algorithmic bias. Through careful literature review and content analysis, the study concludes that the principle of monotheism is not only a theological foundation but also an ethical and rational guide for utilizing digital technology. These guidelines must be based on the values of justice (Al-Adl), balance (Tawazun), public welfare (Maslahah), and harmony with the principles of Maqashid Syariah. Therefore, this study is expected to provide a new direction for building a sustainable Sharia economy and preserving Islamic values in the digital age.Keywords : Fintech, Islamic Economics, Maqasid al-Sharia, Tawhid Philosophy
MEMBANGUN UMKM BERBASIS WAKAF PRODUKTIF : PENDEKATAN HUKUM BISNIS ISLAM TERHADAP PEMBIAYAAN ALTERNATIF Ganesta Putrya Awara; Muhammad Fadli Ikhwan; Sandria Zhafrani
Media Riset Bisnis Manajemen Akuntansi Vol 1, No 2 (2025): Media Riset Bisnis Manajemen Akuntansi
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbima.v1i1.367

Abstract

This study examines the potential of productive waqf as an alternative financing mechanism for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia within the framework of Islamic business law. Amid limited access to conventional financing due to administrative and interest-based barriers, productive waqf emerges as a sharia-compliant and socially inclusive solution. Using a qualitative-descriptive method through library research, the study analyzes literature from academic sources and waqf institutions. The findings show that productive waqf not only offers capital assistance but also empowers MSMEs through training, infrastructure, and fair financing schemes. This financing model aligns with Islamic principles such as justice, prohibition of riba and gharar, and public benefit (maslahah). Successful implementations by institutions like Dompet Dhuafa and Bank Wakaf Mikro demonstrate its effectiveness in increasing business capacity, income, and job creation. The study concludes that productive waqf can significantly contribute to sustainable and equitable economic development when supported by strong regulation, professional nazhir management, and broader public awareness.Keywords: Islamic business law, MSMEs, productive waqf, alternative financing, sharia economy
LAPORAN ANALISIS DESAIN ORGANISASI SEBAGAI DASAR REKOMENDASI MANAJEMEN STRATEGIS Eri Sugiarto; Muhammad Arjalulwahid Aliyah; Affan Nur Fitrahman As Sidiq; Rony Edward Utama
Media Riset Bisnis Manajemen Akuntansi Vol 2, No 1 (2026): Media Riset Bisnis Manajemen Akuntansi
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbima.v2i1.553

Abstract

Organizational design is a fundamental aspect that determines the effectiveness and efficiency of both public and private institutions. This study aims to analyze the organizational design applied in the Siwalan District Government, PT Telkom Indonesia, and PT Pertamina Hulu Rokan (PHR), as well as to formulate strategic management recommendations to improve performance effectiveness. Using a qualitative descriptive approach, data were collected through interviews, observations, and documentation, then validated using source, method, and time triangulation. The results show that the Siwalan District Government has an appropriate structure according to regulations but faces challenges in coordination and centralization. PT Telkom Indonesia’s Human Capital Management Directorate effectively utilizes the SAP HCM system, although its use remains suboptimal due to limited user training. PT Pertamina Hulu Rokan applies the Five Star Model by Galbraith, yet still requires improvement in cross-divisional coordination and reward systems. Overall, effective organizational design is achieved through alignment among strategy, structure, process, people, and reward systems. Continuous evaluation and adaptation are essential to enhance organizational effectiveness and sustainability across sectors.Keywords: organizational design, performance effectiveness, public sector, strategic management, sustainability
TELAAH FIQH MUAMALAH TERHADAP PRAKTIK PEMBIAYAAN MURABAHAH DI LEMBAGA KEUANGAN SYARIAH Fauziyah Mulyana Putri; Nadia Saphira; Muhammad Miqdad; Muhammad Jalil
Media Riset Bisnis Manajemen Akuntansi Vol 1, No 1 (2025): Media Riset Bisnis Manajemen Akuntansi
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbima.v1i1.386

Abstract

This study aims to analyze the implementation of the murabahah contract in Islamic economics from the perspective of the Qur’an and Hadith. Murabahah is one of the most commonly used sale and purchase contracts in Islamic financial institutions. However, in practice, various deviations are often found, making murabahah resemble interest-based systems used in conventional banking. This research employs a qualitative method using a literature study approach by examining relevant Qur’anic verses, Prophetic traditions (hadith), scholarly opinions, and literature on fiqh al-mu'amalat. The findings indicate that murabahah is permissible in Islam as long as it adheres to the principles of honesty, price transparency, and mutual agreement between both parties. A properly applied murabahah contract reflects justice in economic transactions and upholds Islamic ethical values. Therefore, it is essential for Islamic financial institutions to fully implement Sharia principles in every murabahah contract.Keywords : Islamic economics, Hadith, Murabahah, Qur’an, Sharia contract