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INTEGRATIVE: Journal of Economics, Management, Business and Accounting
Published by CV. Visionary Raya Sakti
ISSN : -     EISSN : 31638201     DOI : -
Core Subject :
INTEGRATIVE: Journal of Economics, Management, Business and Accounting is an international peer-reviewed journal that publishes rigorous and impactful research in the fields of economics, management, and accounting. The journal seeks to advance scholarly knowledge by disseminating studies that offer theoretical refinement, empirical validation, and methodological innovation, as well as meaningful implications for decision-making in public and private organizations. Integrative welcomes manuscripts that apply sound analytical frameworks and robust research designs, including quantitative, qualitative, and mixed-method approaches. The journal particularly values contributions that engage with contemporary challenges, institutional dynamics, and cross-disciplinary perspectives within diverse economic and organizational contexts. The scope of Integrative includes, but is not limited to, the following areas: Economics: microeconomic and macroeconomic analysis, development and regional dynamics, labor and human capital economics, institutional and behavioral economics, digital and innovation-driven economies, and economic policy evaluation. Management: strategic and human resource management, financial and marketing management, operations and supply chain management, entrepreneurship, innovation, corporate governance, and organizational behavior. Accounting: financial accounting and reporting quality, management and cost accounting, accounting standards and harmonization, performance measurement, and capital market research.
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Articles 7 Documents
 1 
IMPLEMENTATION OF MANAGEMENT INFORMATION SYSTEMS IN SALES PERFORMANCE AT CAFE HANAMI Andara Rahmadanti Pulungan; Arif Rahman; Ryndian Gusty; Syafri Naldi; John Sihar Manurung; Safaruddin Safaruddin
INTEGRATIVE : Journal of Economics, Management, Business and Accounting Vol. 1 No. 1 (2026): Journal of Economics, Management and accounting studies
Publisher : CV. Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/integrative.v1i1.17

Abstract

This research aims to deeply analyse the implementation of the sales management information system (SIM) in Hanami Cafe as a real form of digitalisation efforts carried out by micro businesses in the culinary sector. In the face of the era of rapid digital transformation, the use of information systems is an important aspect for small businesses to increase their efficiency and operational effectiveness. This research uses a qualitative approach by combining in-depth interview methods and direct observation of the owners and employees of Hanami Cafe to obtain accurate and comprehensive data. The main focus of the research includes several aspects, including the effectiveness of the use of information systems in sales activities, the level of understanding and training received by employees, the stock management system, the sales transaction process, and various obstacles that arise during the system implementation process. Through the results of the research obtained, it is known that the implementation of the management information system at Hanami Cafe has a positive impact on improving the efficiency of transaction recording, ease of managing raw material stock, and accuracy in operational decision making. Based on the findings, this research emphasises the importance of developing a comprehensively integrated management information system for small businesses such as Hanami Cafe. The implementation of a good information system not only supports operational efficiency, but also becomes an important foundation in strengthening competitiveness and business sustainability in the current digital era.
ANALYSIS OF THE IMPLEMENTATION OF THE RAW MATERIAL INVENTORY INFORMATION SYSTEM AT MSMES MAWAR BAKERY & CAKE SHOP Desi Mutiara Dini Rumapea; Winda Krisdianti Zendrato; Ryndian Gusty; Nursiah Nursiah; Jenni Sari Tarigan
INTEGRATIVE : Journal of Economics, Management, Business and Accounting Vol. 1 No. 1 (2026): Journal of Economics, Management and accounting studies
Publisher : CV. Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/integrative.v1i1.20

Abstract

This research aims to analyze the implementation of a Raw Material Inventory Information System at Mawar Bakery & Cake Shop, specifically at the Setia Budi branch in Medan. Although Mawar Bakery has implemented digitalization in sales through the use of Point of Sale (POS) systems, the management of raw material inventory is still carried out manually using bookkeeping and daily reports. This condition causes several problems, including inaccurate stock data, delayed reporting, the risk of human error, a lack of information synchronization between divisions, and low digital literacy among employees. The research approach used a descriptive qualitative method with data collection techniques through direct interviews with SPG staff and observation of daily operations. Analysis was conducted using Miles & Huberman’s theory and the Technology Acceptance Model (TAM), which assesses two key factors of technology acceptance: perceived usefulness and perceived ease of use. The study’s results indicate that the staff recognize the benefits of the digital system but still face obstacles in ease of use due to a lack of training and the absence of a digital-based SOP. This research finds that inventory digitization is essential to improve stock accuracy, production process efficiency, reporting speed, and the accuracy of managerial decision- making. Key recommendations include implementing a cloud-based inventory system, integrating POS with the inventory system, providing digital literacy training for all employees, upgrading technology infrastructure, and conducting regular system evaluations. By implementing these strategies, Mawar Bakery has the potential to improve operational efficiency, reduce manual errors, and strengthen its competitiveness as a modern bakery SME.
INTEGRATION OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PRINCIPLES IN ISLAMIC FINANCE Ajeng Qurrota A’yun; Lis Yulitasari
INTEGRATIVE : Journal of Economics, Management, Business and Accounting Vol. 1 No. 1 (2026): Journal of Economics, Management and accounting studies
Publisher : CV. Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/integrative.v1i1.21

Abstract

This study examines the integration of Environmental, Social, and Governance (ESG) principles within Islamic finance through a systematic literature review of research published between 2019 and 2024. Findings indicate a strong conceptual alignment between ESG and maqāṣid al-sharī‘ah, particularly in environmental stewardship, social justice, and ethical governance. Empirical studies show that ESG implementation enhances the sustainability reporting, reputation, and financial stability of Islamic financial institutions, although challenges remain in standardization, human resource capacity, and verification. Green sukuk emerges as the most significant ESG-aligned Islamic financial instrument, contributing to sustainable development and renewable energy financing. Nevertheless, regulatory gaps between global ESG frameworks and Shariah-specific standards hinder optimal adoption. This study concludes that strengthening regulatory harmonization, improving ESG literacy, and enhancing Shariah governance capacities are essential for advancing ESG integration in Islamic finance
ISLAMIC SOCIAL FINANCING FOR SMART WAST MANAGEMENT: A STUDY ON UTILIZING WAQF FOR AI-DRIVEN WASTE SORTING AND RECYCLING TECHNOLOGIES Adamu Abubakar Muhammad; Adam Muhammad Ardo; Shafa’at Ahmad Aliyu; Muhammadu Sani Abubakar; Bala Babangida
INTEGRATIVE : Journal of Economics, Management, Business and Accounting Vol. 1 No. 1 (2026): Journal of Economics, Management and accounting studies
Publisher : CV. Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/integrative.v1i1.23

Abstract

This study examines the potential funding of AI-powered waste management systems that support sustainable urban expansion using Islamic social finance, namely waqf (Islamic endowments). The more people living in an urban area, the more difficult it is to sort, collect, and recycle waste, which calls for substantial financial resources and innovative solutions. With the use of waqf, this study investigates how Islamic social finance might provide a morally sound and long-lasting funding method for AI-powered automated waste sorting and recycling systems. The study looks at the alignment between Islamic environmental stewardship principles and modern waste management goals. It focuses on how waqf can be set up to support AI technologies that improve waste sorting accuracy, reduce dependency on landfills, and increase resource efficiency. The study highlights how waqf can encourage waste management innovation, which will ultimately support sustainable urban expansion and the goals of the circular economy. By examining case studies of existing waqf-funded environmental projects, a framework for implementing waqf-financed, AI-integrated waste management systems in towns with a majority of Muslims is proposed. The results show that communities can solve waste management issues in a sustainable manner and create an environmental care model that is in line with Islamic norms by setting up specialized "green waqf" funds.
IMPLEMENTATION OF MANAGEMENT INFORMATION SYSTEMS IN THE DECISION-MAKING PROCESS AT CHATIME Grace Sri Naomika Ginting; Nazwa Atikah PH; Ryndian Gusty; Indra Siregar; Dewi Comala Sari
INTEGRATIVE : Journal of Economics, Management, Business and Accounting Vol. 1 No. 1 (2026): Journal of Economics, Management and accounting studies
Publisher : CV. Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/integrative.v1i1.25

Abstract

Management Information Systems (MIS) are strategic components used by companies to process data and generate information as a basis for decision-making. In the ready-to-drink beverage industry, the implementation of MIS plays a role in ensuring operational effectiveness, consistency in quality standards, and accuracy in marketing strategies. This study aims to analyze the implementation of MIS in supporting decision-making at the Chatime Setiabudhi outlet. The research uses a descriptive qualitative method through in-depth interviews with outlet employees. The results show that MIS is implemented in an integrated cashier system, inventory management, SOP-based employee training system, and customer data-based marketing strategies. MIS has improved operational efficiency, accelerated communication between outlets and headquarters, and strengthened decision-making related to sales, inventory, and customer service. The obstacles found include supply delays and system malfunctions, but these can be overcome through headquarters support and backup procedures. This study concludes that the effectiveness of MIS is influenced by system integration, human resource competence, and consistency in implementing SOPs.
YOUTH, MEDIA AND INSECURITY: THE ROLE OF SOCIAL MEDIA IN SOLVING INSECURITY CHALLENGES IN NORTHERN NIGERIA Ibrahim Baba; Rio Baviga; Gampo Haryono
INTEGRATIVE : Journal of Economics, Management, Business and Accounting Vol. 1 No. 1 (2026): Journal of Economics, Management and accounting studies
Publisher : CV. Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/integrative.v1i1.26

Abstract

Social media is a form of mass media communication on the Internet that allows users to share information, ideas, and opinions. Social media plays a multifaceted role in modern society, impacting how we communicate, connect, consume information, and engage in cultural and societal problem-solving. In this paper, efforts have been made to focus on the contributions of these social media platforms, especially Facebook, to addressing security issues at the community level, considering the engagement of youth in speech and online writing. In the article, the two sides of the issue were first described as how Facebook contributes to instilling violence in a peaceful area, and as well discussed how to resolve the crisis by using the same youth and media platforms. During this investigation, efforts were made to portray various scenarios from Facebook pages containing articles that would create confusion and those that would provide solutions. In addition, the youths were directly interviewed, some sections of the security agencies were contacted, and the results of the investigation were carefully presented conclusion was made. This work is based on the view of descriptive analysis of the View used by Jump up^ McArrthur (1992), Andrews, Jump up^ Janicki, Karol (2006), and Larry (2006).
HOW DO ISLAMIC BANKING STAKEHOLDERS INTERPRET THE ETHICAL AND SHARIA IMPLICATIONS OF ARTIFICIAL INTELLIGENCE ADOPTION? A QUALITATIVE STUDY IN INDONESIA Imam Arif Murfih Ali Moch Ridho; Zulfikar Hasan
INTEGRATIVE : Journal of Economics, Management, Business and Accounting Vol. 1 No. 1 (2026): Journal of Economics, Management and accounting studies
Publisher : CV. Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/integrative.v1i1.27

Abstract

The integration of artificial intelligence (AI) within Islamic banking is accelerating, yet its ethical and Sharia implications remain insufficiently understood. This study explores how key Islamic banking stakeholders in Indonesia— including regulators, Sharia Supervisory Board (SSB) members, Islamic bank executives, fintech developers, and ethics scholars—interpret the moral, regulatory, and jurisprudential meaning of AI adoption. Adopting an interpretivist qualitative design, data were collected through semi-structured interviews and analyzed using NVivo through open, axial, and selective coding. The findings reveal three interrelated themes: (1) AI is perceived as a strategic enabler of efficiency, financial inclusion, and institutional competitiveness; (2) ethical and Sharia ambiguities emerge in areas related to algorithmic intention, explainability, fairness, bias, and the legitimacy of machine-based decision-making; and (3) trust and governance are central to acceptance, with stakeholders expecting continuous oversight, transparency, and alignment with maqāṣid al-sharīʿah. The study concludes that AI adoption in Islamic banking requires more than technological readiness—it necessitates a tailored responsible AI governance model grounded in Islamic jurisprudence. The research contributes to emerging discourse on Islamic digital ethics and offers actionable implications for regulation, Sharia governance, and responsible AI implementation.

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