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Contact Name
Tri Ananto
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triananto1985@gmail.com
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+6281219778818
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Jl. Cireundeu Raya No.1A, RT.002/RW.06, Kelurahan Cireundeu, Kecamatan Ciputat Timur, Kota Tangerang Selatan, Banten 15419.
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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
IMPLEMENTASI ETIKA BISNIS ISLAM DALAM MENINGKATKAN KUALITAS UMKM WARUNG MAKAN (STUDI PADA WARTEG GRAND BAHARI SAWANGAN LAMA Bekti Anugrah Parsetyo; Siti Jamilah
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.v1i3.520

Abstract

This study aims to explore the implementation of Islamic business ethics in enhancing the operational quality and sustainability of micro, small, and medium enterprises (MSMEs), with a case study of Warteg Grand Bahari in Sawangan Lama, Indonesia. Islamic business ethics—rooted in principles such as honesty (ṣidq), justice (ʿadl), trustworthiness (amanah), social responsibility, and avoidance of riba—are not only normative values but can be applied practically in daily business operations. Employing a qualitative descriptive approach, data were collected through in-depth interviews, direct observations, and documentation. The findings reveal that the business consistently applies ethical principles in various aspects, including halal food management, fair pricing, employee welfare, and transparent customer service. Moreover, ethical conduct is reinforced by the owner’s entrepreneurial competence, spiritual motivation, and the formation of a value-based organizational culture. Despite financial and competitive challenges, the enterprise remains sustainable through adaptive strategies grounded in Islamic values. This study contributes theoretically by offering an integrative model of ethical entrepreneurship and practically by providing a replicable framework for MSMEs seeking value-based business practices. It is concluded that the integration of ethics, competence, organizational culture, and spirituality fosters business resilience, customer loyalty, and long-term sustainability in a sharia-compliant context.Keywords: Business Ethics, Islamic Entrepreneurship, Halalan Tayyiban, MSMEs, Spiritual Business
PENERAPAN GAMIFIKASI DALAM PEMBELAJARAN BAHASA INGGRIS, PENGALAMAN BELAJAR MAHASISWA YARSI Mahendra Bimasakti; Zulfitria Zulfitria
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.v2i2.1006

Abstract

This study aims to explore and describe students’ learning experiences through the implementation of gamification in English learning at YARSI University Jakarta, with a particular focus on speaking activities. The study addresses the need to enhance student engagement in English classes amid academic demands that often reduce active participation. A qualitative case study approach was employed, and data were collected through classroom observation, in-depth interviews, and focus group discussions. The findings show that gamification, implemented through daily missions, group-based competition, and point-based classroom activities, increased students’ active participation in speaking practice. It also encouraged learning engagement both inside and outside the classroom, fostered collaboration among students, enhanced self-confidence, and reduced anxiety in using English. However, the study also identified several challenges, including students’ academic workload, technical constraints in completing gamified tasks, and perceptions of unfairness in some competitive activities. Overall, the study concludes that gamification is an effective strategy for creating more meaningful and engaging English learning experiences in higher education.Keywords : gamification, learning experience, speaking skill, university students, YARSI University
STRATEGI PEMANFAATAN MEDIA ALAM SEBAGAI SUMBER BELAJAR UNTUK MENINGKATKAN PEMAHAMAN EKOLOGI SISWA SMP Ratna Fauziah Azhary; Ahmad Suryadi Naomi
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.v1i3.480

Abstract

This study aims to describe the strategy of utilizing natural media as a learning resource to improve ecological understanding among seventh-grade students at SMP Muhammadiyah Cipanas. The background of the research lies in the need for contextual learning that connects science concepts with the students’ surrounding environment to foster meaningful engagement and deeper comprehension. This qualitative descriptive research employed observation, in-depth interviews, and documentation as data collection techniques. The research subjects included science teachers and Grade VII students. The results revealed that the strategy for utilizing natural media involves three main stages: planning environment-based learning, implementing field activities through direct exploration of ecological objects such as soil, plants, and food chains, and evaluation by integrating field reflections with students' cognitive assessments. Natural media effectively increased student enthusiasm, reinforced the connection between theory and practice, and significantly enhanced students’ understanding of ecological concepts. These findings support the relevance of environmentally based learning as an alternative strategy to improve the quality of science education. Keywords : natural media, learning resource, ecology, contextual learning, learning strategy
TRANSFORMASI STRATEGI RUMAH SAKIT UNTUK MENINGKATKAN PASIEN EKSEKUTIF DI ERA DOMINASI BPJS: TINJAUAN ONTOLOGI, EPISTEMOLOGI, DAN AKSIOLOGI Mulyadi Muchtiar; Isniar Budiarti; Siti Kurnia Rahayu; Dedi Sulistiyo
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.v2i2.832

Abstract

The expansion of the National Health Insurance (JKN), administered by BPJS Kesehatan, has made BPJS patients the dominant users of hospital services, while financial margins from INA‑CBGs tariffs remain limited for hospitals that are not yet efficient. A qualitative case study was conducted at XYZ Hospital Jakarta, a private hospital serving BPJS and executive patients. Data were collected through document review, in-depth interviews with leaders and key health professionals, and observation of service flows in regular BPJS and executive polyclinics. Thematic analysis with the three philosophical lenses explored how segments are defined and positioned (ontological), what evidence informs strategic decisions (epistemological), and which values/Sharia considerations guide transformation (axiological).The findings indicate that the hospital views itself as operating in a “dual‑speed” healthcare market: a BPJS segment oriented to volume and efficiency and an executive segment oriented to added value, both bound to the same clinical quality standards.  The study concludes that strengthening the executive segment can be scientifically and ethically justified if designed as a transparent, evidence‑based dual‑speed model that ensures fairness and aligns with Islamic values.Keywords: hospital strategy, executive patients, BPJS, dual‑speed, philosophy of science.
ANALISIS PENCUCIAN UANG DALAM PERSPEKTIF EKONOMI ISLAM: ANTARA ETIKA DAN REGULASI Muhammad Iltizam Hidayat; Haidar Naufal Fadhilah; Fadhilah Muhammad
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.v1i1.382

Abstract

Money laundering is a financial crime that undermines economic stability and ethical standards, particularly when viewed through the lens of Islamic economics. This study aims to analyze money laundering from both ethical and regulatory perspectives, focusing on how Islamic values can complement positive law in combating financial crimes. Using a qualitative normative approach, the research relies on interpretative analysis of legal documents, Islamic economic principles, and scholarly articles. The findings reveal that the conventional legal system, while imposing strict penalties through laws such as Indonesia’s Law No. 8 of 2010, often lacks moral foundations, making enforcement less effective. Islamic economics offers a holistic alternative, emphasizing core values such as honesty (shiddiq), justice (‘adl), and accountability (amanah) in financial transactions. These principles not only prohibit illicit enrichment but also promote a transparent and fair economic system. Furthermore, the Islamic concepts of ta’zir and hisbah provide ethical sanctions that can support existing regulations. This integration of legal and spiritual frameworks presents a viable strategy for fostering a morally sound and legally robust financial system, aligned with the Islamic objective of maslahah (public welfare). Keywords : Money Laundering, Ethics,Islam, Regulasi
ANALISIS EFEKTIVITAS KINERJA KARYAWAN DALAM MENINGKATKAN PRODUKTIVITAS PADA PT. MAYORA INDAH TBK DIVISI MALKIS KOPYOR Melan Melan; Ari Apriani
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.v2i1.713

Abstract

This study aims to examine the influencer of work motivation, work discipline, and work environment on employee and its impact on work environment on employee performance and its impact on work productivity at PT. Mayora Indah Tbk. Malkis Kopyor Division. Using a quantitative descriptive verificative approach, this research employed a slovin-based sampling technique with 124 respodents from the production unit. Data were collected using a structured questionnaire and analyzed throught descriptive statistics and causal hypothesis testing. The findings reveal that work motivation, work discipline, and causal work environment each contribute positively to employee performance. Furthermore, employee performance functions as a mediating variable that strengthens the indirect effect of the three independent variables on work productivity. These result highlight the importance of internal employee factors and workplace conditions as strategic determinants of productivity improvenment within the food manufacturing industry. The study offers empirical evidence that enhancing motivation, ensuring consisent discipline, and maintaining a supportive work environment can significantly improve both performance and productivity outcomes. The novelty of this research lies in integrating employee performance as an intervening variable within the context of production intensive industrial setting.Keywords : employee performance, job discipline, job motivation, work environment, work productivity.
QRIS DALAM PERSPEKTIF FIQIH MUAMALAH: STUDI ATAS KEABSAHAN DAN AKAD DALAM PEMBAYARAN NONTUNAI Lanifa Fauzia Comersyah; Sabrina Oktavia Ramadani; Alyasa Najwa
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.v1i1.357

Abstract

This study discusses the use of the Quick Response Code Indonesian Standard (QRIS) as a cashless digital payment tool from the perspective of Islamic commercial jurisprudence (fiqh muamalah). QRIS is an electronic payment system recognized by Bank Indonesia to facilitate non-cash transactions in the country. From an Islamic legal standpoint, it is essential to analyze the validity of transactions and the underlying akad (contracts), as sharia principles require clarity (bayyinah), mutual consent (ridha), and the lack of riba (usury), gharar (uncertainty), and maisir (gambling). This research adopts a descriptive quantitative approach and literature study method to examine QRIS in the context of fiqh muamalah, particularly focusing on the validity and contracts involved in non-cash payments. The findings of this study indicate that the use of QRIS in financial transactions can be considered valid under Islamic law, provided it fulfills the essential elements and conditions of a valid contract, such as price clarity, transaction object, and mutual consent.Keywords : QRIS, Fiqh Muamalah, Non-Cash Transaction, Akad Islamic Economics
PENGARUH KUALITAS LAYANAN, KEPERCAYAAN, LITERASI KEUANGAN SYARIAH, DAN KEPUASAN TERHADAP KEPUTUSAN NASABAH MEMILIH BANK SYARIAH Syahrul Fadhillah Achmad; Jaharuddin Jaharuddin
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.v1i3.504

Abstract

The growth of the Islamic banking industry in the digital era demands a deeper understanding of the factors influencing customer decision-making, especially among younger generations. This study aims to examine the extent to which trust, Islamic financial literacy, and customer satisfaction affect the decision of customers to use Islamic banking services.A quantitative approach was employed using a survey method, with data collected from 122 Islamic bank customers in South Tangerang through an online questionnaire. The data were analyzed using Structural Equation Modeling (SEM) based on the Partial Least Square (PLS) technique. The results reveal that trust and Islamic financial literacy significantly influence satisfaction but do not directly affect customer decisions. In contrast, satisfaction has a significant impact on decision-making regarding the use of services. These findings highlight the critical role of delivering a satisfying customer experience as a key driver of customer decisions. This research contributes to the development of Islamic consumer behavior theory and offers practical implications for improving service quality in Islamic banking. Future research is recommended to examine mediation and moderation variables to gain a more comprehensive understanding.Keywords: Trust; Islamic Financial Literacy; Satisfaction, Customer Decision; Islamic Bank
PERAN AKAD RAHN DALAM PEMBIAYAAN UMKM: TINJAUAN LITERATUR FIQH MUAMALAH Abdurrahman Putera Nugroho; Gama Gama; Muhammad Fattir Aufa Azzir; Muhammad Dzaki Al Faruq
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.v1i1.379

Abstract

This study is about the role of rahn contracts in financing micro, small, and medium enterprises (MSMEs), which aims to increase the effectiveness of the use of rahn contracts in supporting access to sharia financing. The method used in this study is a descriptive qualitative approach through a study of relevant literature. The results of the study indicate that rahn contracts play a very important role in opening access to micro financing for MSME actors, especially through Islamic financial institutions such as Islamic pawnshops and Baitul Maal Wat Tamwil (BMT). In recent years, the use of rahn contracts has increased significantly because it is considered capable of providing fast, flexible financing solutions that are in accordance with the principles of justice and sharia. Rahn is an inclusive alternative for MSMEs that do not have fixed collateral and have difficulty accessing conventional financing.Keywords : Fiqh Muamalah, Islamic Finance, Microfinance, MSMEs, Rahn Contract
EFEKTIVITAS MODEL PEMBELAJAAN DAN KEMAMPUAN BERPIKIR ANALITIK TERHADAP PEMAHAMAN ALJABAR SISWA KELAS VII SMP Sanusi Sanusi; Dirgantara Wicaksono
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.v1i3.494

Abstract

This study aims to examine the effectiveness of the Problem-Based Learning (PBL) model with a deep learning approach and students’ analytical thinking skills on algebra comprehension among seventh-grade students at SMP Muhammadiyah Cianjur. Using a 2×2 factorial quasi-experimental design, the study involved 60 students who were divided into experimental and control groups. The experimental group was taught using the PBL model with a deep learning approach, while the control group received instruction using the Project-Based Learning (PjBL) method. Students were also categorized into high and low analytical thinking groups based on pretest scores.Data were collected through tests measuring analytical thinking and algebra comprehension, and analyzed using two-way ANOVA. The findings indicate a significant effect of the learning model on students’ algebra comprehension. Students taught with the PBL model achieved higher learning outcomes compared to those taught with PjBL. Furthermore, students with high analytical thinking skills demonstrated better comprehension than those with lower analytical abilities. A significant interaction was also found between the learning model and analytical thinking skills, indicating that the effectiveness of the PBL model is more pronounced among students with higher analytical thinking. These results suggest the importance of selecting appropriate instructional models and recognizing students' cognitive abilities in designing mathematics learning strategies.Keywords: Problem-Based Learning (PBL); Deep Learning Approach; Analytical Thinking; Algebra Comprehension; Junior High School Students