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INDONESIA
Media Riset Bisnis Manajemen Akuntansi
Published by Taksasila Edukasi Insani
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
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PENGARUH PROFITABILITAS LIKUIDITAS SOLVABILITAS TERHADAP NILAI PERUSAHAAN INDUSTRI SEMEN YANG TERDAFTAR BEI Azzahra Mariatul Khibtiyah; 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.v2i2.873

Abstract

This study aims to examine and analyze the influence of profitability, liquidity, solvability on firm value in the cement companies listed on the Indonesia Stock Exchange (IDX). This research is a quantitative study with an associative nature. The population in this study is cement companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The sampling technique used was purposive sampling, resulting in a sample of 5 companies. The analysis method used in this study is multiple linear regression analysis on panel data, which includes model estimation determination, estimation method, coefficient of determination test, and hypothesis testing. The results of this study indicate that profitability has a significant effect on firm value, while firm size has no significant effect on firm value.Keywords : Profitability, Likuidity, Solvability, Firm Value
PENGEMBANGAN MEDIA PEMBELAJARAN BERBASIS ANDROID UNTUK MOTIVASI SISWA SMP MUHAMMADIYAH CIANJUR Nani Kustini; Dirgantara Wicaksono
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.v1i2.472

Abstract

This study aims to develop a valid, practical, and effective Android-based social studies learning media using Articulate Storyline to increase the learning motivation of 8th-grade students at SMP Muhammadiyah Cianjur. Conventional learning methods have been observed to be teacher-centered and lack technological integration, causing boredom and low student motivation. This research uses the Research and Development (RD) method with the ASSURE model (Analyze, State, Select, Utilize, Require, Evaluate/Revise). Data were collected through expert validation questionnaires, student response questionnaires, and pre-test/post-test. The results showed that the developed media was declared "very feasible" by media experts (88% score) and material experts (97.33% score). The media also proved effective in significantly increasing student learning outcomes, with the average post-test score (76.83) being much higher than the pre-test score (55.08), resulting in a medium category N-Gain score of 0.485. It is concluded that the Android-based interactive media is feasible and effective for improving student learning motivation and outcomes in social studies.Keywords : Articulate Storyline, Learning Media, Learning Motivation, Social Studies
STRATEGI MANAJEMEN PERSEDIAAN HALAL DALAM MITIGASI RISIKO GHARAR : TINJAUAN KEPATUHAN RANTAI PASOK BERBASIS SYARIAH Muhammad Alif; Sultan Muhammad Hafidz; Venotty Ananda Putri
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.v2i1.735

Abstract

Halal inventory management within the supply chain faces critical challenges regarding Gharar (uncertainty) risks, which can undermine product integrity and the validity of muamalah contracts. This research aims to formulate a halal inventory management strategy as a mitigation mechanism for Gharar risks within the framework of Sharia Supply Chain Management (SSCM). The method employed is a Systematic Literature Review (SLR), analyzing indexed scientific literature and authoritative Sharia sources from 2020-2025. The results indicate that quality and quantity Gharar risks in warehousing can be effectively mitigated through the integration of modern operational strategies and Sharia principles. Key findings include the effectiveness of physical segregation to prevent ikhtilath, the application of Just-in-Time (JIT) philosophy to ensure Thayyib principles, and the use of traceability technology to ensure transparency (bayan) of product origin. This study concludes that Sharia-based inventory management is not merely formal regulatory compliance but a strategic model to ensure transactional fairness and blessings across the halal value chain.Keywords : Halal Inventory Management, Sharia Supply Chain (SSCM), Gharar Risk, Traceability
TINJAUAN HUKUM ISLAM TERHADAP PRAKTIK DROPSHIPPING DALAM E-COMMERCE INDONESIA Gyas Khairan; Jazlynne Attia Pradnya Ubaedi; Muhammad Mirza Ar Rabbani
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.v1i1.352

Abstract

The digital trade sector has grown rapidly as a result of advancements in IT, including the e-commerce drop-shipping approach. Drop-shipping is a business practice in which a company sells products without keeping stock; instead, they order the product from a third party after receiving a customer order. This study analyzes Islamic law for dropshipping e- commerce in Indonesia, although this method is becoming increasingly popular due to its ease and success. There are many questions about its legitimacy according to Islamic law, especially concerning the principles of honesty, ownership of goods, and the prohibition of gharar. A normative approach was used to conduct this study. It included qualitative analysis of literature related to fiqh muamalah, fatwas of scholars, and regulations.Keywords : Dropshipping, E-commerce, Fiqh Muamalah, Gharar, Islamic Law
MENGHUBUNGKAN DESAIN ORGANISASI DENGAN EFEKTIVITAS PENGELOLAAN SUMBER DAYA MANUSIA DAN PROSES BISNIS DALAM KONTEKS LEMBAGA KEUANGAN, SOSIAL, DAN KESEHATAN (STUDI PADA BANK INDONESIA, RUMAH ZAKAT, DAN PELAYANAN KESEHATAN RS) Yulianatasia Simanjuntak; Rajin Rajin; Apriyani Sinen; Ronny 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.v2i1.583

Abstract

This study aims to analyze the relationship between organizational design and the effectiveness of human resource management (HRM) and business processes across three strategic sectors: finance (Bank Indonesia), social (Rumah Zakat), and healthcare (hospital services). This research employs a qualitative descriptive method using literature review and case study approaches. The findings indicate that an appropriate organizational design significantly influences the improvement of employee performance, business process efficiency, and overall organizational effectiveness. Bank Indonesia implements a functional and digitally adaptive organizational structure that strengthens policy coordination and enhances employee productivity. Rumah Zakat adopts a hybrid organizational design emphasizing flexibility, cross-functional collaboration, and social values, which improve staff performance and program transparency. Meanwhile, healthcare organizations apply a service-unit and multidisciplinary team-based structure that enhances interprofessional coordination and the quality of patient services. Therefore, the alignment between organizational design, human resource strategy, and business processes is proven to be a key determinant in achieving organizational effectiveness and competitiveness across different sectors. Keywords : business processes, financial–social–health institutions, human resource management, organizational design, organizational effectiveness
ANALISIS EKONOMI ISLAM TERHADAP PRAKTIK E-COMMERCE DALAM PERSPEKTIF FIQIH 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.v1i1.339

Abstract

This research examines the suitability of e-commerce practices with the principles of fiqh muamalah in Islam, especially in the aspects of transaction validity, justice, consumer protection, and the application of business ethics. The method used is descriptive qualitative with a literature research approach to analyze Islamic economic theory, fiqh muamalah regulations, and their relevance to digital transaction practices. The research data was obtained from secondary literature sources, including books, scientific journals, fatwas from the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), as well as references from the Qur'an and Hadith.The results show that e-commerce practices are acceptable in Islam as long as they fulfill principles such as transparency, honesty, and transaction security. Salam and istisna' contracts are identified as the most suitable contracts for digital transactions as they fulfill the terms and conditions stipulated in Islamic law for buying and selling. However, challenges such as uncertainty (gharar), usury, fraud (tadlis), and gambling (maisir) need attention through regulation and the application of business ethics based on Islamic law. This research is expected to contribute to business people, policy makers, and academics in integrating Islamic economic values with technological advances to build a fair and sustainable business ecosystem.Keywords: E-commerce, Fiqh Muamalah, Islamic Economics, Salam Contract, Maqashid Sharia.
DETERMINAN KEPUTUSAN INVESTASI DENGAN RISIKO BISNIS SEBAGAI VARIABEL INTERVENING Arintha Arintha; Andry Priharta
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.v1i3.493

Abstract

The health sector is one of the main pillars of Indonesia's economy, as good health forms the foundation of a productive society. Hospitals, as key institutions within the health sector, not only provide healthcare services but also contribute to the economy through job creation and investments. Data from Indonesia’s Central Bureau of Statistics (BPS) recorded that the health sector contributed 4.5% to Indonesia's Gross Domestic Product (GDP) in 2022, highlighting the sector’s strategic role in the national economy. This study aims to examine the effects of profitability, liquidity, capital structure, and dividend policy on hospital investment decisions, while considering business risk as a mediating variable.This research employed a quantitative approach. The sample consisted of 7 hospital companies listed on the Indonesia Stock Exchange from 2020 to 2024, selected using purposive sampling. Data analysis was conducted using panel data regression. The results indicate that profitability, capital structure, and dividend policy have no significant effect on hospital investment decisions. In contrast, liquidity has a significant and positive effect, indicating that cash availability is a key factor in driving investment. Additionally, liquidity positively affects business risk; however, business risk does not significantly influence investment decisions and does not mediate the relationship between profitability, liquidity, capital structure, and dividend policy on investment decisions. These findings suggest that hospital investment decisions are primarily driven by strategic needs such as service enhancement, medical technology development, and regulatory compliance rather than financial factors or business risks. The results imply that hospital management should focus more on liquidity management and strategic investment planning rather than merely prioritizing profitability or capital structure.Keywords: profitability, liquidity, capital structure, dividend policy, business risk,  investment decisions.
ANALISIS KEPATUHAN SYARIAH, KUALITAS LAYANAN, DAN CSR TERHADAP PEMBENTUKAN CITRA BSI DI JABODETABEK Abdullah Najib Azzamani; Hartutik Hartutik
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.v2i2.1013

Abstract

This study aims to analyze the effect of Sharia compliance, service quality, and Corporate Social Responsibility (CSR) on the image of Bank Syariah Indonesia (BSI) in the Jabodetabek area. The research uses a quantitative approach with a descriptive-associative design and data collected from 100 respondents through questionnaires. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results show that Sharia compliance has a positive and significant effect on BSI’s image, indicating that adherence to Islamic principles is the main determinant in shaping public perception and trust. Meanwhile, service quality and CSR do not have a significant effect on BSI’s image, suggesting that these factors are perceived as basic expectations rather than strategic differentiators. These findings highlight that the image of Islamic banking is more influenced by value-based legitimacy rooted in religious principles than by performance-based factors. The study contributes to the development of stakeholder and legitimacy theories in the context of Islamic banking and provides practical implications for strengthening Sharia compliance as a core strategy in enhancing corporate imageKeywords : corporate social responsibility, service quality, sharia compliance, bank image, BSI
ETIKA BISNIS SYARIAH DI ERA GLOBALISASI Hamida Hunein; Sumarni S; Ahmad Subagyo
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.v1i3.505

Abstract

Globalization has brought about significant transformations in the business world, characterized by market integration, cross-border capital flows, and technological advancements that accelerate transactions and the exchange of information. However, alongside these advancements arise various ethical challenges, including labor exploitation, economic inequality, and the dominance of materialistic values. In this context, Sharia business ethics emerges as a vital alternative, offering a value system rooted in Islamic principles—such as justice (‘adl), honesty (shidq), trustworthiness (amanah), and the prohibition of usury (riba), uncertainty (gharar), and gambling (maysir). This study aims to analyze the relevance of Sharia business ethics in addressing the challenges of globalization and to explore strategies for its application in contemporary business practices. The research employs a qualitative approach using library research, reviewing both classical and contemporary sources from Islamic and global literature relevant to business ethics and globalization. The analysis is conducted descriptively and interpretively, drawing upon Islamic ethical theories and the dynamics of the global market. The findings indicate that despite the significant challenges posed by globalization, Islamic ethical values remain relevant and can be adapted to modern business contexts. Sharia business ethics not only serves as a moral compass but also holds the potential to become the foundation of a sustainable, fair, and welfare-oriented business model.Keywords: Sharia business ethics, globalization, Islamic values, literature study, sustainable business.
ANALISIS STRATEGI SHOPEE SEBAGAI SALAH SATU MARKETPLACE TERBESAR Muhammad Fikra Ilyasa; Humaira Dhiya Wijayanti; Agnia Melani; Renata Aura Faatihah; Rahmadanti Atha Yumna
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.v2i2.768

Abstract

In the era of online shopping, increasing internet usage has significantly influenced the development of the e-commerce industry in Indonesia. This study aims to determine the impact of e-commerce, particularly on the Shopee marketplace, the most popular buying and selling platform in Indonesia. The method used was a literature review, reviewing the results and opinions of several previous studies as a theoretical basis.The results indicate that Shopee has successfully become a major leader in the Indonesian e-commerce market. With the right strategy, Shopee has been able to build an image as the largest and most popular marketplace. Shopee focuses on customer satisfaction by providing quality products, secure transactions, and affordable prices. Shopee's success is not only due to public interest in online shopping but also to the company's efforts to provide the best shopping experience for its users.Kata Kunci: E-commerce, Shopee, Online Buying and Selling, Marketplace

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