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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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ETIKA PENGUMPULAN DATA KONSUMEN MUSLIM DI ERA DIGITAL: TINJAUAN DARI PRINSIP HIFZ AL-MAL DAN MASLAHAH AMMAH Abiseka Sahal Rizky Fauzi; Muhammad Za’im Musyaffa; Amanda Tri Utami
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.v1i1.444

Abstract

This article discusses the ethics of collecting data on Muslim consumers in the digital era with reference to the principles of maqashid sharia, specifically hifz al-mal and maslahah 'ammah. The development of digital technology has changed the way consumers and businesses interact, but data collection practices often lack transparency and risk abuse. In this context, personal data protection is crucial to safeguard individual rights and prevent harm. This research aims to provide an ethical perspective rooted in Islamic values on data management, as well as recommend measures to improve consumer data protection.Keywords : Ethics, Data Collection, Muslim Consumer, Hifz al-Mal, Maslahah 'Ammah
PENERAPAN ETIKA BISNIS SEBAGAI FONDASI KEBERLANJUTAN DAN KEPERCAYAAN DALAM ORGANISASI MASA KINI Sella Rindiani; Nurlaila Intan Cahyani; Muhammad Ikhsan; Ismi Fauziah
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.v2i1.729

Abstract

The application of business ethics has become a fundamental pillar for modern organizations striving to achieve sustainability and strengthen stakeholder trust. The core issue addressed in this study is the growing complexity of the business environment, which requires organizations to uphold integrity, transparency, and social responsibility as part of sustainable business practices. This study aims to examine how ethical principles contribute to organizational stability, enhance corporate reputation, and support long-term relationships with employees, customers, and strategic partners. This research employs a literature-based approach by reviewing scientific journals, academic books, and relevant documents discussing business ethics and organizational sustainability. The findings reveal that consistent implementation of ethical practices reinforces governance structures, minimizes potential violations, and increases public trust in the organization. Additionally, the integration of ethical values into decision-making processes promotes adaptive and responsible organizational performance. Therefore, business ethics function not only as moral guidelines but also as a strategic foundation for fostering long-term sustainability in contemporary organizations. Keywords : business ethics, sustainability, trust, governance, organization.
KONSEP KEADILAN DALAM HUKUM BISNIS ISLAM: STUDI ATAS AKAD DAN TRANSAKSI MODERN Anggi Anggreini; Aina Fitri Alma; Fathimah Fathimah
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.v1i1.344

Abstract

Justice is a core value in Islamic teachings and serves as the foundational principle in Islamic business law. This study examines the concept of justice in Islamic business law, specifically within the context of modern contracts and transactions. Using a qualitative approach with normative and descriptive methods, the research classical Islamic legal principles and their application to contemporary practices such as smart contracts, cryptocurrency, and digital crowdfunding. Findings reveal that justice in Islamic business is not merely a moral imperative but an operational standard to ensure fairness, transparency, and balance in transactions. The study highlights the need for reinterpretation through contemporary ijtihad to address legal issues emerging from economic digitalization while remaining aligned with shariah. Additionally, the research underscores the role of regulators and Islamic financial institutions in promoting equitable business practices. Enhanced legal awareness and ethical literacy among Muslim entrepreneurs are also emphasized as key to ensuring just practices in the evolving business landscape. This study contributes to the dynamic understanding of Islamic law as a relevant legal system capable of responding to modern challenges without compromising its core values.Keywords : contract, digital transaction, Islamic business law, justice, shariah.
STRATEGI OPTIMALISASI PEMBIAYAAN PADA PERGURUAN TINGGI MUHAMMADIYAH DI KABUPATEN PRINGSEWU LAMPUNG Wulan Primanita Swastiyani; Suhendar Sulaeman; Andry Priharta
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.v1i3.513

Abstract

This study addresses the critical issue of financial sustainability faced by Muhammadiyah Higher Education Institutions (PTM) in Pringsewu Regency, which heavily rely on student tuition fees (SPP) as their primary source of funding. The research aims to analyze the current financial structure, identify key challenges, and formulate effective, efficient, and applicable financing optimization strategies. Employing a qualitative approach with a case study method at Muhammadiyah University of Pringsewu (UMPRI), the study involves in-depth interviews with university leaders, finance managers, lecturers, students, and local Muhammadiyah board members. The data were thematically analyzed using NVivo software to reveal dominant themes in the financing system. The findings indicate that optimal financing strategies should focus on income diversification, budget efficiency, financial governance improvement, and strategic partnerships based on the triple helix model. This research highlights the importance of financial reform that leverages internal resources and promotes participatory external collaboration to ensure the sustainability and independence of Islamic-based higher education institutions in non-metropolitan areas like Pringsewu.Keywords: Financing Strategy, Muhammadiyah University of Pringsewu, Optimization, Sustainability, NVivo
PENERAPAN FIQIH MUAMALAH PADA EKONOMI ISLAM MELALUI DANA CSR UNTUK KEADILAN SOSIAL Nawal Riska Salsabila; Nurah Andini Rahmani Rizki; Hilmi Ahsan Sutisno; Muhammad Ridlo Assyauqi
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.v1i1.383

Abstract

This research examines the application of fiqh muamalah in Islamic economic practice by utilizing Corporate Social Responsibility (CSR) funds as a solution to overcome social inequality. This research uses a qualitative approach with a library research method. The main focus of this approach is to understand in depth how the principles of fiqh muamalah are applied in Islamic economic practice, especially in the management of Corporate Social Responsibility (CSR) funds as an effort to realize social justice. This approach was chosen because it is in accordance with the purpose of the study, which emphasizes conceptual and interpretative understanding of literary data. Thus, CSR functions as a manifestation of corporate social responsibility, as well as a means of da'wah bil hal that spreads benefits widely and reflects the principle of rahmatan lil 'alamin. This application is also in line with DSN-MUI fatwa No. 77/DSN-MUI/VII/2010, which emphasizes the importance of CSR management according to sharia principles. Fatwa DSN-MUI No. 77/DSN-MUI/VII/2010 provides guidance on the implementation of CSR in accordance with sharia, including the management of halal funds, setting clear social goals, and applying the principles of transparency and sustainability. In conclusion, CSR in the view of fiqh muamalah is a very important strategy to create a fair, sustainable and inclusive Islamic economic order. This is particularly relevant in Indonesia, which is a Muslim-majority country.Keywords : fiqih muamalah, ekonomi islam, corporate social responsibility, keadilan sosial
IMPLEMENTASI KURIKULUM BERBASIS KEARIFAN LOKAL DALAM MENINGKATKAN KOMPETENSI GURU Eko Susanti; 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.v1i3.495

Abstract

This study describes the implementation of a local wisdom-based curriculum to improve teacher competency at TK Zema Ananda, Tangerang City. Employing a qualitative case study, data were gathered from the principal, teachers, and students through in-depth interviews, observations, and documentation. The analysis reveals a successful integration of local wisdom values into the curriculum, fostering teacher innovation in developing contextual, enjoyable, and culturally relevant learning activities. The research highlights that this implementation not only strengthens children's character and cultural identity from an early age but also significantly contributes to improving teacher competency. Key success factors include strong school leadership and the active involvement of parents and the community, which enriches the learning ecosystem. It is concluded that a local wisdom-based curriculum serves as an effective model for authentic professional development and holistic early childhood education, making learning more meaningful for children and empowering for teachers.Keywords : curriculum, local wisdom, teacher competence, kindergarten, Tangerang City
DETERMINAN KESADARAN WAKAF: ALTRUISME, LITERASI, KEPERCAYAAN, DAN RELIGIUSITAS Al Anshari; Siti Jamilah
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.v2i2.893

Abstract

Waqf is a key Islamic philanthropy instrument for socio-economic empowerment, yet its realization remains far below its potential. This study examines how altruism (X1), waqf literacy (X2), and trust (X3) affect waqf awareness (Y), with religiosity (Z) as a mediating variable. A quantitative survey was administered online to 147 Muslim respondents in Indonesia using a 5-point Likert scale. Data were analyzed with SEM-PLS (SmartPLS) through measurement-model evaluation (outer loadings, reliability, AVE) and structural-model testing (R², bootstrapping).The model explains 73.8% of the variance in religiosity (R²=0.738) and 76.8% in waqf awareness (R²=0.768). Altruism significantly increases religiosity (β=0.575; p0.001) and waqf awareness directly (β=0.218; p=0.002), and also indirectly via religiosity (β=0.275; p0.001). Waqf literacy has a significant direct effect on waqf awareness (β=0.245; p=0.001), but its effect on religiosity is not significant (β=0.116; p=0.068), resulting in a non-significant mediation path (β=0.055; p=0.092). Trust significantly strengthens religiosity (β=0.284; p0.001) but shows no direct effect on waqf awareness (β=0.032; p=0.658); its influence emerges through full mediation of religiosity (β=0.136; p0.001). Religiosity is a strong determinant of waqf awareness (β=0.478; p0.001). These findings imply that strengthening religious-based framing, improving waqf literacy, and enhancing institutional credibility are critical to increasing waqf awareness.Keywords: altruism; religiosity; trust; waqf awareness; waqf literacy
PENGARUH RELIGIUSITAS, KEPERCAYAAN MEREK, DAN KEPUASAN MEREK TERHADAP LOYALITAS KONSUMEN PRODUK HALAL DI SHOPEE Muhamad Gibran Akbar Pangestu; Jaharuddin Jaharuddin
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.v1i2.492

Abstract

This study aims to examine the influence of religiosity, brand trust, and brand satisfaction on consumer loyalty toward halal products on the Shopee platform. The background of this research lies in the increasing interest of Muslim consumers in halal products and the growing trend of online shopping (e-commerce). Consumer loyalty is one of the key indicators in maintaining business sustainability, especially in the digital halal industry.This research adopts a quantitative approach using a survey method through questionnaires distributed to 221 Shopee users who purchase halal products. The sampling technique used was purposive sampling. Data were analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). The variables in this study include religiosity, brand trust, and brand satisfaction as independent variables, and consumer loyalty as the dependent variable.The results indicate that brand trust and brand satisfaction have a significant positive effect on consumer loyalty. However, religiosity does not significantly influence loyalty. These findings suggest that although religious values are important, consumer experience and perception toward brands play a more dominant role in shaping loyalty on digital platforms. This study contributes to the literature on halal marketing and provides practical insights for business actors and e-commerce platforms in developing consumer loyalty strategies for Muslim markets.Keywords: religiosity; brand trust; brand satisfaction; consumer loyalty; halal products; Shopee
STRATEGI INOVASI PRODUK DAN PEMASARAN DIGITAL PADA USAHA KULINER MIKRO PANCONG LUMER NIKMAT DENGAN MODAL TERBATAS Muhammad Ananda Micola; Hamzahri Rasyid; Firmansyah Nefdi
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.v2i1.743

Abstract

Micro culinary enterprises often struggle with limited capital, intense market competition, and rapidly changing consumer preferences, which hinder their ability to innovate and sustain business growth. This study addresses these core issues by examining how Pancong Lumer Nikmat, a micro-scale culinary venture, implements product innovation and digital marketing strategies despite financial constraints. The research aims to identify effective practices that enhance product appeal and increase market reach with minimal investment. A qualitative research approach was employed through direct observation, in-depth interviews with the business owner, and analysis of digital marketing content used on social media platforms. The findings reveal that product innovation focuses on developing unique flavor variations, adding contemporary toppings, and improving visual presentation to align with current food trends while maintaining affordable production costs. In terms of marketing, the strategic use of low-cost platforms such as Instagram, TikTok, and WhatsApp Business effectively increases brand visibility, strengthens customer engagement, and encourages organic promotion through visually appealing content. The study concludes that simple, cost-efficient product innovations combined with accessible digital marketing efforts can significantly improve consumer interest, repeat purchases, and brand identity formation. These strategies provide practical, scalable solutions for micro culinary businesses operating with limited resources. Keywords : consumer engagement, digital marketing, micro culinary business, product innovation, social media
FIQIH MUAMALAH SEBAGAI DASAR ETIKA BISNIS ISLAM DALAM KEGIATAN EKONOMI MODERN Hilmi Ahsan Sutisno; Muhammad Ridlo Assyauqi; Nawal Riska Salsabila; Nurah Andini Rahmani Rizki
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.v1i1.381

Abstract

This research seeks to explore the significance and impact of fiqh muamalah as the foundation of Islamic business ethics in addressing the challenges of the modern economy. In the dynamic world of business, principles such as honesty, justice, and social responsibility are essential for building an ethical and sustainable economic system. The research method used is a literature review with a descriptive approach, analyzing both classical and contemporary sources related to fiqh muamalah. This study highlights how Islamic values can be applied in the context of digital economics, e-commerce, fintech, and corporate social responsibility. The findings indicate that fiqh muamalah remains relevant and can serve as an ethical foundation for modern business practices. Sharia principles offer moral guidance for entrepreneurs in balancing material and spiritual aspects. Keywords : fiqh muamalah, islamic business ethics, modern economics

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