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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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PENGEMBANGAN E-MODUL INTERAKTIF BERBASIS HYPERLINK UNTUK MENINGKATKAN KETERAMPILAN KOMUNIKASI INFORMAL BAHASA INGGRIS DI SMP MUHAMMADIYAH CIPANAS Fenty Erdiyanti; 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.v1i3.482

Abstract

This research aims to develop an interactive e-module based on hyperlinks to improve informal English communication skills among seventh-grade students at SMP Muhammadiyah Cipanas. The background of this study highlights the limitations of conventional English learning methods that rely heavily on textbooks and lack interactive digital support, particularly in informal communication contexts. Using the 4D development model (Define, Design, Develop, Disseminate), this study employed a research and development approach with both qualitative and quantitative methods. Data were collected through expert validation, student questionnaires, and pre-test and post-test assessments. The e-module was designed using a hyperlink-based structure that includes multimedia elements such as videos, audio, and animated content to support self-paced learning. The results of the study indicate that the e-module is valid and feasible based on expert judgment and is effective in improving students’ vocabulary and speaking abilities in informal settings. Furthermore, student responses showed positive engagement and motivation while using the e-module. This research concludes that hyperlink-based interactive e-modules are a viable innovation to support student-centered and context-based English learning in junior high schools. Keywords : communication skills, e-module, hyperlink, informal English, interactive media.
STRATEGI MANAJEMEN SUMBER DAYA MANUSIA DAN DIGITAL MARKETING UMKM SEBAGAI UPAYA MENINGKATKAN DAYA SAING Muhammad Chandra Fauzan; Muhammad Bintang Ramadhan; Rifka Agus Pratama
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.v2i2.794

Abstract

The rapid advancement of digital technology has intensified business competition and encouraged micro, small, and medium enterprises (MSMEs) to adopt more adaptive strategies. Alongside digital transformation, effective human resource management plays a crucial role in strengthening business competitiveness. This study aims to examine the role of human resource management strategies and digital marketing in enhancing MSME competitiveness through a literature review approach. The study analyzes relevant national journal articles published between 2021 and 2025 that discuss human resource management, digital marketing, and MSME competitiveness. The findings indicate that the integration of human resource development and digital marketing strategies contributes positively to market expansion, operational efficiency, and customer engagement. MSMEs supported by competent human resources and adequate digital capabilities tend to be more responsive to market changes and better positioned to sustain their competitive advantage. This study provides a conceptual contribution by emphasizing the importance of aligning human resource management with digital marketing strategies in the digital era.Keywords: human resource management, digital marketing, MSMEs, business competitiveness
INOVASI LAYANAN KEUANGAN DIGITAL (FINTECH) SEBAGAI PENDUKUNG PERTUMBUHAN E- COMMERCE : KAJIAN LITERATUR Nurul Ramandini; Hikmah Dzil Hijjah; Arsalan Bintang Romadi
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.v1i1.447

Abstract

The rapid growth of financial technology (fintech) has significantly supported the expansion of e-commerce. This literature review explores how fintech innovations—such as digital wallets, online payments, and digital lending—enhance transaction efficiency, increase consumer trust, and support small businesses in online markets. Findings indicate a strong synergy between fintech and e-commerce, though challenges remain in data security, regulation, and digital literacy. This study aims to provide a concise overview of fintech's role in driving digital economic growth.Keywords : fintech, e-commerce, digital payment, innovation, digital economy
KEDUDUKAN FIQIH DALAM STRUKTUR ILMU ISLAM: ANALISIS ONTOLOGIS, EPISTEMOLOGIS, DAN AKSIOLOGIS Jazlynne Attia Pradnya Ubaedi; Alyya Zulfa Alika; Claudya Amalia Putri; Darius Muammar Alifi; Muhamad Khalfan Ibrahim
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.v2i1.731

Abstract

This study aims to philosophically analyze the position of Fiqh within the structure of Islamic knowledge, specifically regarding the duality of Islamic Law between Sharia (which is absolute) and Fiqh (which is the product of Ijtihad, or relative). This research employs the philosophy of science approach, focusing on three pillars: ontology (nature), epistemology (method), and axiology (value). Ontologically, Fiqh serves as a bridge connecting the metaphysical reality of Divine law with empirical human actions, thereby rejecting Western reductionism. Epistemologically, Fiqh is validated through the integrative methodology of Ijtihad (combining reason and revelation), consequently producing a plurality of laws (ikhtilaf) in subsidiary matters (furu'iyyah). Axiologically, Fiqh finds its justification in the ultimate objective, which is the Maqasid Sharia (the realization of public benefit). It is concluded that Fiqh occupies a central position as a dynamic and adaptive discipline in social and transactional matters (muamalah), yet remains firmly rooted in the foundational principles of Tauhid guaranteed by the Sharia, thereby providing a significant contribution to the holistic structure of Islamic knowledgeKeywords : Axiology, Epistemology, Fiqh, Maqasid Sharia, Ontology, Philosophy of Law, Sharia.
PENDEKATAN MAQASHID SYARIAH DALAM KEGIATAN SOSIAL DAN EKONOMI PADA PERSPEKTIF PRAKTIK FIQH MUAMALAH KONTEMPORER Nadia Saphira; Fauziyah Mulyana Putri; Muhammad Miqdad; Muhammad Jalil
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.v1i1.376

Abstract

This paper aims to examine the application of maqashid sharia in the field of muamalah jurisprudence, emphasizing the importance of the objectives of sharia in providing normative guidance that can be used to assess and formulate muamalah laws in order to achieve the welfare of the community. This research employs a qualitative analysis method with a literature review approach involving various relevant literary references. The findings reveal that the application of maqashid sharia not only serves to protect property (hifz al-mal) but also to promote social values such as justice, welfare, and the protection of individual rights. Furthermore, this research identifies that the implementation of maqashid sharia in a modern context can enhance public trust in the sharia financial system, as well as provide solutions to issues encountered in current muamalah practices. Keywords : Economic, Fiqh muamalah, Maqashid sharia, Sharia financial system, Social values
PENGARUH KUALITAS PELAYANAN ADMINISTRASI DAN WAKTU PELAYANAN TERHADAP KEPUASAN PASIEN KLINIK DENTANITA Nur Oktafiana Putri; 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.v2i1.717

Abstract

This study was conducted to assess how the quality of administrative services and speed of service affect patient satisfaction levels at the Dentanita Dokter Gigi Bersama Blora Clinic. This research applied a quantitative approach using a correlational method, where data collection was conducted using a Likert scale questionnaire (1–5) from 51 respondents and the data was analyzed using multiple linear regression through SPSS software. The research findings indicate that the quality of administrative services has a positive and significant effect on patient satisfaction, with an F value of 75.507 and a significance level of 0.001. Meanwhile, the R² value of 0.759 indicates that 75.9% of the variation in patient satisfaction can be explained by the quality of administrative services and service time. These findings are in line with the SERVQUAL model, which emphasizes the dimensions of reliability and responsiveness, and show that improving administrative services and time efficiency can increase patient satisfaction in regional dental clinics.Keywords: dental clinic, health services, patient satisfactio, quality of administrative services, service time.
IMPLEMENTASI TRANSAKSI DIGITAL DALAM PERSPEKTIF FIQH MUAMALAH Irsyad Kurniawan Widjanarko; Muhammad Bobby Hafidz; Nurlabibah Elsyia Jundiah; Erlina Salsa Anjani
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.v1i1.385

Abstract

The development of information technology has led to a shift in the economic transaction system towards digital. This change brings convenience, but also challenges in maintaining the suitability of transactions with sharia principles in muamalah fiqh. This research aims to examine the implementation of digital transactions from the perspective of Islamic law. The method used is a literature study. The results of the analysis show the importance of the principles of justice, clarity of contracts, transparency, and the prohibition of usury, gharar, and maysir in digital transactions. Islamic financial institutions play a role in providing sharia-compliant digital services. The main challenges faced are the lack of public understanding and the security risks of digital transactions. The solution offered is continuous education and strengthening sharia-based regulations. With this approach, digital transactions can develop in line with Islamic values.Keywords : Digital Transactions, Fiqh of Muamalah, Islamic Finance, Islamic Law
PENERAPAN AI (CHATGPT) UNTUK MENINGKATKAN KEMAMPUAN BERPIKIR KRITIS SISWA Zesmita Zesmita; Ahmad Suryadi
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.v1i3.541

Abstract

This study aims to identify the learning strategies of Civic Education (PPKn) at SMA Muhammadiyah 25 Pamulang and to explore the professionalism and criteria of students' abilities in the form of thinking competence. This research uses a descriptive qualitative method with a case study approach, conducted at SMA Muhammadiyah 25 Pamulang. Data collection techniques were carried out through observation, interviews, and documentation. The research subjects involved 1 Civic Education teacher and 3 students. The results of the study show that the implementation of ChatGPT in Civic Education learning has encouraged a shift from traditional learning models toward a more participatory and student-centered approach. Through this technology, teachers can present learning materials in a more exploratory way, while students are assisted in understanding abstract materials more simply. The use of ChatGPT has proven to be quite effective in improving students' comprehension, facilitating more active discussions, and fostering the development of critical thinking skills. ChatGPT offers advantages in terms of quick access to information and flexibility in adapting to students' needs. However, its success highly depends on the teacher's role as a facilitator. Nevertheless, the potential for using ChatGPT is significant if directed properly to enhance the quality of Civic Education learning.Keywords : AI, ChatGPT, Critical Thinking, Learning
PENGARUH KOMPETENSI DAN KOMPENSASI TERHADAP PRODUKTIVITAS KARYAWAN DENGAN MEDIASI MOTIVASI KERJA Nazda Tazkia; Daman Sudarman
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.v2i2.961

Abstract

This study examines the influence of competence and compensation on employee productivity, with work motivation as a mediating variable, in outsourcing companies in DKI Jakarta. The research addresses the gap regarding inconsistent findings in the relationship between these variables, especially within the specific context of outsourced labor. A quantitative approach was employed using a causal-associative design. Data were collected via questionnaires from 396 outsourced employees across six manpower supply companies of varying scales (large, medium, small). The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that: (1) competence has a positive and significant effect on compensation; (2) both competence and compensation positively and significantly affect work motivation; (3) competence and work motivation directly and positively affect employee productivity; (4) compensation has no significant direct effect on productivity; (5) work motivation fully mediates the effect of compensation on productivity and partially mediates the effect of competence on productivity. The findings emphasize that developing employee competence is the primary driver, while compensation influences productivity indirectly by enhancing work motivation. Keywords : Competence, Compensation, Work Motivation, Employee Productivity, Outsourcing, PLS-SEM.
PENGARUH PELATIHAN KERJA DAN KOMPETENSI TERHADAP KINERJA KARYAWAN PT WALUYA HIRUP BAGJA Akep Aura; Imam Muhtadin
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.v1i2.491

Abstract

Employee performance (Y) is a determining factor in company productivity, particularly in the consulting services sector. This study analyzes the effect of job training (X1) and competency (X2) on employee performance at PT Waluya Hirup Bagja, a management and digital consulting firm in Kemang District, Bogor Regency. The research method used a quantitative approach with purposive sampling of 60 employees. Data were collected through questionnaires and analyzed using multiple linear regression. The results showed: (1) Job training had a positive and significant effect on performance (β=0.281; p0.05), (2) employee competency had a stronger effect (β=0.392; p0.05). Simultaneously, X1 and X2 contributed 52.3% to the variation in performance (R²=0.523). These findings reinforce the importance of needs-based training and regular competency assessment in consulting services firms. Practical implications: PT Waluya Hirup Bagja can optimize its HR development program to increase business competitiveness. Keywords : Job training, competency, employee performance, management consulting, linear regression.

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