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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
PERAN SISTEM INFORMASI MANAJEMEN DALAM MENDUKUNG OPERASIONAL LAYANAN PELANGGAN PADA TIKTOK SHOP Gilang Harshavardhana; Nur Alam Saputra; Rangga Al Fatah Said; Muhammad Syahrul Badawi; Akmal Fadilah Efendi
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.v2i1.646

Abstract

The development of digital technology has transformed the way businesses operate, particularly on social media platforms such as TikTok, which now functions not only as an entertainment medium but also as a marketplace through the TikTok Shop feature. This study aims to analyze the role of Management Information Systems (MIS) in supporting customer service operations on TikTok Shop. The main focus of this research includes operational efficiency, customer data management, information quality, and user satisfaction. The analysis shows that MIS plays a significant role in enhancing the operational effectiveness of TikTok Shop through data integration, real-time transactions, and strong information security. In addition, ease of use, service quality, and perceived benefits contribute positively to customer satisfaction. TikTok Shop also utilizes cloud-based technology and data analysis algorithms to provide a more personalized and secure shopping experience. Overall, the effective implementation of MIS has been proven to improve business efficiency while strengthening customer loyalty toward the platform. Keywords : E-Commerce, Kepuasan pelanggan, Sistem informasi manajemen, Tiktok, Tiktokshop.
FILOSOFI DAN SUMBER HUKUM DALAM BISNIS ISLAM Muhammad Alif; Muhammad Zidane; Hanif Yasir
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.v1i1.431

Abstract

This article provides an in-depth overview of the relationship between philosophy and sources of business law in establishing ethical and fair business practices, with an emphasis on Islamic principles. Using a normative approach through library research, the article highlights various elements that form the foundation of business law, including legal theories, regulations, and existing legal practices, while also incorporating Islamic perspectives on justice, fairness, and ethics in business. Additionally, it explains how sources of law such as written law (statutes), customary law, jurisprudence, doctrines, and Islamic legal principles (fiqh) play a crucial role in creating a strong legal framework.Keywords: Business Law, Islamic Law, Islamic Business Ethics, Business and Law, Fiqh (Islamic Jurisprudence)
ANALISIS PROSEDUR VOUCHING PADA PENGUJIAN AUDIT ATAS AKUN ASET TETAP (STUDI KASUS DI YAYASAN PENDIDIKAN) Ahfia Azzahra Agustien; Maulida Salmi Utie; Auliffi Ermian Challen
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.v1i3.510

Abstract

This case study aims to analyze the audit vouching procedure in testing the assertions of accuracy, cut-off, and completeness of fixed asset accounts at Yayasan ABC (education field). The vouching procedure is carried out to ensure that fixed asset accounts are recorded in accordance with accounting principles by fulfilling the assertions of accuracy, cut-off, and completeness based on all supporting documents. The method used is a descriptive-comparative approach with primary and secondary data obtained. Vouching techniques were applied to all fixed asset addition transactions from 2023 to 2024. The audit results showed that three out of forty six transactions lacked documentation due to human error. The external auditor assessed that the internal control of the Yayasan ABC was sufficiently adequate and found no indication of fraud. Therefore, the externl auditor issued an Unqualified Opinion and provided a management letter to encourage improvements in documentation and internal control. This case study demonstrates that the vouching procedures conducted by external auditor were effective in assessing the reliability of financial information and are important in ensuring compliance with accounting standards.Keywords: vouching, fixed assets, assertions, non government organization
PERKEMBANGAN FINTECH TERHADAP INOVASI EKONOMI DIGITAL DALAM PERSPEKTIF HUKUM BISNIS ISLAM Muhammad Fadli Ikhwan; Ganesta Putrya Awara; Sandria Zhafrani
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.v1i1.359

Abstract

This study explores the rapid development of financial technology (fintech) and its role in driving digital economic innovation from the perspective of Islamic business law. Using a descriptive qualitative method through literature review, the research analyzes fintech's impact on financial accessibility, economic participation, and legal compliance with Islamic principles. Fintech services, such as peer-to-peer lending, digital wallets, and investment platforms, offer numerous benefits including efficiency, financial inclusion, and economic democratization. However, challenges arise when fintech practices potentially involve elements prohibited in Islamic law, such as riba (interest), gharar (uncertainty), and maisir (speculation). This study emphasizes the importance of aligning fintech implementation with sharia principles, as regulated by national institutions like DSN-MUI, OJK, and Bank Indonesia. The findings highlight the need for fintech developers, regulators, and users to uphold transparency, fairness, and religious compliance to ensure the ethical advancement of digital finance. The study also calls for greater public literacy and regulatory support for sharia-compliant fintech innovation.Keywords: digital economy, fintech, innovation, Islamic business law, sharia compliance
MODEL DEEP LEARNING UNTUK PEMBELAJARAN NEMBANG PUPUH SUNDA DI SMP Apon Gustana Rodia R; 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.v1i3.481

Abstract

This research aims to develop a deep learning-based instructional model to enhance students’ skills in performing nembang pupuh Sunda, a traditional Sundanese vocal art form. The study was conducted at SMP Muhammadiyah Cianjur using the Research and Development (RD) method, following the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). The product developed was an interactive mobile-based application equipped with AI-driven features for real-time voice analysis and feedback on pitch, tempo, and expressiveness. Data collection involved validation from media and content experts, teacher and student assessments, and pretest-posttest evaluation to measure learning outcomes. The model showed high feasibility and effectiveness in improving students’ vocal skills in nembang pupuh Sunda, with an N-Gain score indicating a significant increase in performance. This study demonstrates that integrating artificial intelligence with traditional arts education can foster student engagement, autonomy, and appreciation of local culture in a modern, technology-driven context. The findings offer valuable insights into preserving cultural heritage through innovative, student-centered learning approaches using deep learning technology.Keywords : Artificial intelligence, cultural education, deep learning, nembang pupuh, Sundanese music
PENERAPAN SUB POKOK FUNGSI LINEAR TERHADAP ANALISIS BREAK EVEN POINT (ANALISIS IMPAS) PADA PERENCANAA LABA PT. KORMA JAYA UTAMA Bagas Astaghinanim; M Alpiah Rocah; Muhammad Rizky Fadillah
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.v2i2.769

Abstract

This study focuses on examining the application of linear sub-functions in Break-Even Point (BEP) analysis for profit planning at PT. Korma Jaya Utama. The method used is descriptive quantitative analysis with a case study approach. The data evaluated includes the company's consolidated financial statements for 2024, which consist of information on sales, fixed costs, variable costs, and sales volume. Data analysis was performed using a cost-volume-profit (CVP) approach that integrates a linear function model to calculate BEP in units and rupiah value, safety margin, and profit target planning. The research findings show that PT. Korma Jaya Utama's BEP is recorded at a sales level of 8,568 bottles or equivalent to IDR 256,686,025. The safety margin of 92.9% indicates that the company's financial position is quite stable. Additionally, to achieve the profit target of IDR 60,165,360, the company must achieve sales of IDR 473,108,183. These results indicate that the application of linear functions in BEP analysis is an effective tool for profit planning and managerial decision-making.Keywords: Linear Function, Break-Even Point, and Profit Planning
INOVASI TEKNOLOGI BERBASIS E-COMMERCE UNTUK MENDORONG UMKM DALAM TRANSFORMASI DENGAN PRINSIP BISNIS SYARIAH Hikmah Dzil Hijjah; 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.v1i1.448

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are an important part of the Indonesian economy, but many MSMEs still have difficulty using technology and transforming into sharia-based businesses. This study aims to analyze how technological innovation, especially e-commerce, can help MSMEs adapt to sharia business principles. Using a qualitative approach and literature study, this study examines the literature on sharia e-commerce, digital innovation, and the development of MSMEs in the digital era. The results show that e-commerce has great potential to expand the market, increase efficiency, and support sharia transactions such as interest-free financing. In addition, cooperation between digital platforms and sharia financial institutions can strengthen the halal economy. However, challenges such as low digital literacy, lack of infrastructure, and competition from large companies still exist. Therefore, it is important for all parties to cooperate to encourage the digitalization of MSMEs in an inclusive manner and in accordance with Islamic values. Keywords : MSMEs, e-commerce, technology innovation, sharia business, digital transformation.
SINERGI EFISIENSI DAN ETIKA: MEMBANGUN KERANGKA KERJA OPERASIONAL BERBASIS LEAN DAN MAQASHID SYARIAH Jazlynne Attia Pradnya Ubaedi; Hanif Yasir; Ilham Syuhada Amaanullah
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.v2i1.730

Abstract

This conceptual paper addresses the critical gap between the global demand for operational efficiency and the increasing need for value-based, ethically guided business practices, particularly within the context of the Indonesian Halal industry. The study aims to formulate a integrating Lean Management principles with the goals of Maqashid Syariah. Employing a theoretical synthesis method based on an analytical review of Indonesian scholarly literature published between 2021 and 2025, the research establishes a robust conceptual synergy. The findings demonstrate that Lean methodologies serve as the precise operational mechanism for achieving the ethical objectives of Syariah. Specifically, the elimination of waste (Muda) directly supports Hifz al-Mal (protection of wealth) by preventing Tabzir (extravagance), while the Lean philosophy of Respect for People aligns with Hifz al-Nafs (protection of life/welfare). Furthermore, the core principle of continuous improvement (Kaizen) finds its spiritual anchor in the Islamic ethos of Ihsan and Itqan (professional excellence). This framework posits that Maqashid Syariah must function as the comprehensive governance pillar guiding all operational decisions, ensuring that efficiency efforts lead to widespread Maslahah (public welfare). The primary contribution is a sustainable, ethical model of Operational Excellence that necessitates a new system of measurement, the Maslahah Index, to track both economic productivity and moral accountability.Keywords : Lean Management, Maqashid Syariah, Operational Excellence, Maslahah, Kaizen, Hifz al-Mal, Conceptual Framework
IMPLEMENTASI AKAD SYARIAH DALAM PRAKTIK PERBANKAN ISLAM DI INDONESIA Ananda Fadil Rassya Saputra; Aqila Judya Shafwa; Rohmatul Umam
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.v1i1.358

Abstract

This research examines the use of sharia contracts in Indonesian Islamic banking practices, focusing on the legal, financial, and religious facets of Islamic law. The primary goal is to examine the use of several Islamic contracts in actual financial transactions, including mudharabah, musyarakah, murabahah, ijarah, qardhul hasan, wakalah, kafalah, salam, and istisna, as well as how the hadith validates their validity. This study employed a normative legal method and a literature survey to qualitatively analyze both classical and modern sources, including national regulatory systems. The findings demonstrate that while the use of Islamic contracts improves equity, openness, and risk sharing, practical compliance, legal harmonization, and public literacy issues make implementation difficult. Strengthening regulatory congruence, boosting stakeholder education, and bolstering the sharia supervisory system are among the recommendations made to guarantee the integrity of Islamic banking operations. In line with Islamic principles, this study advances our knowledge of Islamic contracts as a crucial tool for creating a just and long-lasting financial system. Keywords : Islamic banking, Islamic contract, jurisprudence, sharia compliance, transaction
PENGGUNAAN MULTIMEDIA INTERAKTIF PADA PEMBELAJARAN BAHASA INGGRIS TERHADAP HASIL BELAJAR SPEAKING DI SMPN 37 JAKARTA Rusmi Rusmi; Zulfitria Zulfitria
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.v1i3.545

Abstract

This study aims to analyze in depth how the use of interactive multimedia in English language learning affects students' speaking skills at SMPN 37 Jakarta. The background of the study stems from the low speaking proficiency among students, which is partly due to the lack of engaging and interactive learning media. Through the use of digital learning applications and multimedia content, it is expected that students will become more motivated, active, and involved in the learning process.This research employs a descriptive qualitative approach, with data collected through classroom observations, in-depth interviews with teachers and students, as well as documentation of the teaching and learning process in Grade VII. Data analysis was conducted using the interactive model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing.The findings indicate that the use of interactive multimedia has a positive impact on student engagement in English language learning. Students appeared more confident, enthusiastic, and capable of expressing themselves orally in English. Additionally, teachers found interactive media helpful in facilitating more varied and enjoyable instruction. These findings suggest that interactive multimedia not only contributes to improved learning outcomes but also fosters more meaningful learning experiences for students.Keywords: Interactive Multimedia, English Language Learning, Speaking Skills, Qualitative Study, Junior High School