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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 74 Documents
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ANALISIS TRANSAKSI BELANJA ONLINE DALAM PERSPEKTIF FIQIH MUAMALAH DAN KEPATUHAN SYARIAH 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.v1i1.384

Abstract

This study discusses the concept and online buying and selling transactions that comply with sharia principles. This study aims to analyze the validity of online buying and selling transactions based on the perspective of fiqh muamalah. This study uses qualitative descriptive and literature research methods by examining materials related to the Analysis of Online Shopping Transactions in the Perspective of Fiqh Muamalah and Sharia compliance. The results of the study indicate that online shopping transactions can be considered valid according to sharia if they meet four main requirements, namely the existence of the transacting parties, the existence of ijab and qabul, clarity of the object of the transaction, and a halal purpose. In addition, the principles of transparency, honesty, and freedom from usury and gharar are important requirements in maintaining the justice and validity of online buying and selling according to Islamic law.Keywords : Online buying and selling, Islamic jurisprudence, Sharia compliance, Transaction validity, Offer and acceptance
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA KARWAYAN PADA PT BHUMYAMCA SEKAWAN Muhamad Ridho Kurnianto; Imam Muhtadin
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.v1i3.475

Abstract

This study aims to analyze the extent to which leadership style and work motivation influence employee performance at PT Bhumyamca Sekawan. Employee performance is a critical element in achieving organizational goals and is affected by various factors, including the leadership approach adopted and the level of individual work motivation. The research employed a quantitative method with an associative approach. Data were collected through the distribution of questionnaires to employees and analyzed using multiple linear regression techniques.The analysis results indicate that: (1) Leadership style has a positive and significant influence on employee performance, as evidenced by a t-value of 2.848, which is greater than the t-table value of 2.000, and a significance value of 0.007, which is less than 0.05. (2) Work motivation also has a positive and significant impact on performance, with a t-value of 2.813 t-table 2.000 and a significance value of 0.006 0.05. (3) Simultaneously, leadership style and work motivation significantly affect employee performance, as indicated by an F-value of 29.189, which exceeds the F-table value of 3.11, and a significance level of 0.000 0.05. Keywords : Leadership Style, Work Motivation, Employee Performance
EVALUASI JUAL BELI DI PASAR IKAN MUARA BARU: TINJAUAN SYARIAH DAN RELEVANSINYA TERHADAP SUSTAINABLE DEVELOPMENT GOALS (SDGS) Yushalluna Dzikri Asfadzillah; 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.v2i2.926

Abstract

This study aims to analyze fish trading practices at the Muara Baru Fish Market based on empirical field findings, examined from the perspective of Islamic commercial principles and their relevance to the Sustainable Development Goals (SDGs). The study employs a qualitative descriptive approach using field research methods, including in-depth interviews and direct observation of fish traders, buyers, and market managers. The results show that fish trading practices at the Muara Baru Fish Market substantively reflect the basic principles of Islamic transactions, such as mutual consent (an-tarāḍin), clarity of transaction objects, transparent weighing practices, the predominance of cash payments, and trade relations grounded in ethics and trust. Although market participants generally lack a formal normative understanding of sharia contracts, Islamic values such as honesty and justice have been culturally internalized and practiced in daily trading activities. These findings indicate that such trading practices contribute economically to the achievement of the SDGs, particularly Goals 1, 2, 8, and 12, by strengthening the microeconomy, improving food distribution, and promoting responsible consumption patterns.Keywords : Islamic trade, Muara Baru Fish Market, sharia principles, sustainable developments
PERAN HUKUM ISLAM DALAM MENJAGA ETIKA BISINIS DI ERA EKONOMI BERKELANJUTAN Muhammad Alif; Muhammad Zidane; Hanif Yasir
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.v1i2.445

Abstract

The development of the world economy is increasingly dependent on the urgent application of the principle of sustainability in business activities. Amidst the complexity of economic, social, and environmental issues, ethics plays a crucial role in shaping a just and responsible economic order. Sharia law provides comprehensive normative guidance based on spiritual and moral values aligned with the principles of sustainable development.  This study looks at how Islamic law upholds moral business practices in a long-term economy. This study concludes that Islamic legal principles, such as honesty (ṣidq), justice ('adl), and trustworthiness, along with prohibitions against usury, gharar, and fraud, will likely influence ethical business conduct. It does this by using normative legal research methods and a qualitative approach to primary sources, such as the Qur'an and Hadith, as well as literature on Islamic economics and ethics. Through systems like zakat and waqf, these ideals promote environmental sustainability, public welfare, and equitable distribution of wealth.Keywords: Islamic law, business ethics, sustainable economies, sharia, and moral responsibility.
ANALISIS SISTEM INFORMASI MANAJEMEN PADA E-COMMERCE SHOPEE Nina Liviana; Rachel Ariana Salsabila; Ravashya Adinda Nabila Wirajaya; Neng Salsabilla Siti Fadillah; Bunga Hilmi Asabella
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.v2i2.733

Abstract

Data management and information-based decision-making. The method used was a qualitative literature study reviewing previous research findings. The analysis shows that Shopee's SIM has helped improve transaction efficiency, logistics management, and customer service. However, improvements in data security and system integration are still needed to ensure Shopee remains competitive.Keywords : Management Information System, E-Commerce, Shopee, Operational Efficiency.
ANALISIS FIQH TERHADAP PENETAPAN MARGIN KEUNTUNGAN DALAM AKAD MURABAHAH Abdurrahman Putera Nugroho; Gama Gama; Muhammad Fattir Aufa Azzir; Muhammad Dzaki Al Faruq
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.v1i1.375

Abstract

This study analyzes the concept of profit margin determination in murabahah contracts from the perspective of fiqh muamalah. Murabahah, as a widely used financing instrument in Islamic financial institutions, often encounters controversy due to the practice of setting margins based on conventional interest benchmarks such as the BI Rate. This raises concerns about its compliance with sharia principles. Using a qualitative approach through literature review, the study examines classical and contemporary fiqh views, regulatory fatwas, and empirical findings on margin determination practices. The results show that while murabahah is legally valid under Islamic law, the current implementation in many institutions deviates from its original intent, particularly regarding transparency, fairness, and independence from riba-based benchmarks. The study recommends a cost-plus pricing model that incorporates real operational costs, transaction risk, and maqashid al-shari’ah considerations. It also emphasizes the need to enhance the role of Sharia Supervisory Boards and issue regulatory guidelines to ensure margin setting aligns with Islamic ethical standards. This research contributes to the discourse on aligning modern Islamic financial practices with the foundational values of justice, transparency, and public interest in Islamic economics.Keywords: fiqh muamalah, Islamic finance, margin, murabahah, sharia compliance
IMPLEMENTASI MANAJEMEN STRATEGIK MENGGUNAKAN ANALISIS SWOT SMP MUHAMMADIYAH 17 CIPUTAT Daffa Al Manfaluthi; Ade Hoerul; Harri Priadi Nugraha
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.v2i1.649

Abstract

This study aims to analyze the implementation of strategic management through SWOT analysis at SMP Muhammadiyah 17 Ciputat. Strategic management is a systematic approach that integrates various management aspects to make strategic decisions effectively and efficiently. SWOT analysis serves as an essential tool to evaluate internal factors (strengths and weaknesses) and external factors (opportunities and threats) in formulating effective strategies. This research employed a qualitative descriptive method through field observations, in-depth interviews, and discussions with school officials conducted on October 30, 2025. The findings reveal that the school's main strength lies in its character development program and faith-building (IMTAQ) initiatives. However, challenges include declining student enrollment post-COVID-19, inadequate science laboratory management, and insufficient guidance counselors. Opportunities exist through tahfidz programs that can provide scholarship access, while threats emerge from competition with public schools employing unofficial admission practices. This study demonstrates that SWOT analysis-based strategic management is effective for evaluating and formulating school development strategies.Keywords : Strategic Management, SWOT analysis, school development, Islamic education, competitive advantage.
INTEGRASI NILAI-NILAI ISLAM DALAM PENGEMBANGAN ILMU PENGETAHUAN PADA ERA SOCIETY 5.0 Fakhri Muhammad Ario Putra; Al Anshari; Irmawati Irmawati
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.v1i1.439

Abstract

This study examines the integration of Islamic values in the development of science and technology in the Society 5.0 era through a qualitative literature study. The research analyzes three main aspects: (1) the concept of tadabbur alam (contemplation of nature) in the Qur'an as an epistemological foundation, (2) critique of secular science from a tawhidic paradigm perspective, and (3) implementation models in Islamic higher education. Findings reveal that the Qur'an provides a comprehensive epistemological framework connecting empirical observation, rational reasoning, and spiritual internalization. Case studies at UIN Bandung and UIN Surabaya demonstrate successful curriculum integration models such as "Revelation Guides Science" and "Integrated Twin Towers." The study concludes that Islamic epistemology offers solutions to contemporary challenges including ecological crises, technological ethics, and meaning crises in modern science. Strategic recommendations are proposed for policy makers, Islamic universities, and technology developers to operationalize this integration. Keywords : Islamic epistemology, Ccience integration, Society 5.0, Tadabbur alam, Tawhidic paradigm
ANALISIS CASH WAQF LINKED SUKUK (CWLS) DI BADAN WAKAF INDONESIA (BWI): PENDEKATAN MAQASHID SYARIAH IMAM ASY-SYATIBI Achmad Fachmi; Adi Mansah
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.v1i3.503

Abstract

Indonesia holds vast potential in cash waqf development; however, most waqf assets remain underutilized and unproductive. To address this issue, the government—through the Indonesian Waqf Board (BWI)—introduced an innovative instrument known as the Cash Waqf Linked Sukuk (CWLS), which integrates cash waqf with sovereign sukuk to support the financing of social sectors. This study aims to analyze the implementation of CWLS by BWI and assess its alignment with the Maqashid Sharia framework as formulated by Imam Asy-Syatibi. This research employs a qualitative descriptive approach using a case study method. Data were collected through in-depth interviews, observation, and documentation, and analyzed using Miles and Huberman's thematic reduction technique based on the five dimensions of maqashid. The findings reveal that the implementation of CWLS reflects the core principles of maqashid: hifz al-din (protection of religion), hifz al-nafs (protection of life), hifz al-aql (protection of intellect), hifz al-mal (protection of wealth), and hifz al-nasl (protection of lineage). CWLS has made a tangible contribution to the establishment of waqf-based hospitals, provision of scholarships, and community economic empowerment through vocational training and micro-enterprise support. The study concludes that CWLS is a sharia-compliant social finance innovation that holistically embodies maqashid values and offers a strategic solution for advancing productive waqf in Indonesia. The study also recommends enhancing public awareness, transparency, and cross-sector collaboration in future CWLS initiatives.Keywords : Cash Waqf Linked Sukuk, Cash Waqf, Maqashid Sharia, Indonesian Waqf Board, Sovereign Sukuk
PERAN ETIKA BISNIS ISLAM DALAM MENCEGAH KECURANGAN PRODUSEN DAN MEMBANGUN KEPERCAYAAN KONSUMEN Farah Naila Mufidah; Muhamad Abdul Gofur; Naela Soraya
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.v1i1.373

Abstract

This research delves into the significance of Islamic business ethics in cultivating consumer trust within the contemporary business landscape. Emphasizing principles like honesty, justice, trustworthiness, and transparency rooted in sharia law, Islamic business ethics aims to foster a just and sustainable economic framework. Through a descriptive qualitative analysis drawing on a literature review, the study highlights how adhering to Islamic values such as tawhid, knowledge, justice, responsibility, freedom, benevolence, and the distinction between halal and haram can curb fraudulent behaviors and enhance consumer loyalty. Findings demonstrate that companies embracing Islamic business ethics not only steer clear of legal infractions and reputational harm but also bolster consumer relationships based on trust and continued satisfaction. Thus, integrating Islamic business ethics serves as a cornerstone for ethical, competitive, and divinely favored business operations.Keywords : Islamic bussines ethics, consumer trust, sharia principles, ethical bussines

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