cover
Contact Name
Tohir Zuhdi
Contact Email
tohirz@iainpurwokerto.ac.id
Phone
-
Journal Mail Official
rahmini@iainpurwokerto.ac.id
Editorial Address
Jl. Jend. A. Yani No. 40 A Purwokerto
Location
Kab. banyumas,
Jawa tengah
INDONESIA
Mabsya : Jurnal Manajemen Bisnis Syariah
ISSN : 27145565     EISSN : 27147797     DOI : https://doi.org/10.24090/mabsya
Core Subject : Economy,
The journal is published twice a year in June and December. Contains scientific articles in the form of research, analysis study, theoretical study, and review of studies in the field of Islamic business, accounting, and management. Publishing this journal aims to increase the quantity and quality to spread knowledge and also as a means of communication between scientists, practitioners, students, and observers of Islamic business and management studies. The journal intended to be the journal for publishing articles reporting the results of research on Islamic business and management.
Articles 48 Documents
Optimization of Sharia Auidit of Islamic Financial Institutions on Employee Performance at Bank Syariah Mandiri Bondowoso ramdhani, kurniawan
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 2 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i2.3979

Abstract

This study aims to determine the extent of the implementation of sharia audits on Islamic financial institutions in reviewing employee performance. In addition, the function of sharia audits is to control the supervision system, examining sharia financial institutions so that they remain in compliance with sharia principles in the application of audits. This research method uses descriptive qualitative methods in the assessment of the state of the research object. In the end, a conclusion will be drawn and described with a theory that is already in force and with regard to the object of research. The results of this study are the application of the concept of good corporate governance in the sharia aideit process at BSM Bondowoso where the intended concept is the application of sharia principles as compliance in the employee performance audit process applied by BSM Bondowoso, while the sharia audit process itself is reviewed from several values ​​among fairness, partnership, openness, the application of values ​​is carried out by the internal supervisor when conducting the audit process by the internal supervisor to all employees without fail. In the concept of good corporate governance, it is not only focused on the implementation of the sharia audit process, even BSM Bondowoso gives rewards and punishments to employees who apply sharia principles and compliance and maintain the good name and advance BSM Bondowoso and serve customers optimally and serve professionally by implementing values ​​of siddiq, fathanah, professional as the slogan and work culture of BSM Bondowoso. It can be concluded that the implementation of sharia audits on BSM employee performance is applied to all employees without exception of sharia principles, while the concept of good corporate governance is evaluated in terms of employee performance applying the principles of justice, partnership, and openness carried out by internal supervisors. In addition, BSM Bondowoso provides rewards and punishments to employees who have helped develop BSM Bondowoso progress and work professionally and apply Siddiq Fathanah's values ​​and professionalism in serving BSM Bondowoso customers. Penelitian ini bertujuan untuk mengetahui sejauh mana pelaksaanaan audit syariah pada lembaga keuangan syariahdalam meninjau kinerja karyawan. Selain itu fungsi audit syariah yaitu sebagai pengendalian sistem pengawasan, pemeriksaan pada lembaga keuangan syariah agar tetap pada kepatuhan prinsip-prinsip syariah dalam penerapan audit. Metode penelitian ini menggunakan metode kualitattif deskriptif diama pengkajian pada keadaan objek penelitian. Pada akhirnya akan di tarik sebuah kesimpulan dan di deskripsikan dengan teori yang sudah berlaku dan berkenaan dengan objek penelitian. Hasil penelitian ini adalah Penerapan konsep good coorporate govarnance dalam proses auidit syariah di BSM Bondowoso dimana konsep yang dimaksud adalah penerapan prisip-prisip syariah sebagai kepatuhan dalam proses audit kinerja karyawan yang diterapkan BSM Bondowoso, sedangkan proses audit syariah itu sendiri di tinjau dari beberapa anilai diantranya keadialan, kemitraan, keterbukaan, penerapan nilai-nilai dilakukan oleh pengawas internal saat melakukan proses audit oleh pengawas internal kepada semua karyawan tanpa terkeculai. Dalam konsep good coorporate governance tidak hanya di terpkan pada pelaksaan proses audit syariah saja bahkan BSM Bondowoso memberi reward dan punishmen kepada karywan yang menerapkan prinsip dan kepatuhan auidit syariah dan menjaga nama baik dan memajukan BSM Bondowoso serta melayani nasabah secara optimal dan melayani secara profesional dengan menerapkan nilai-niai siddiq, fathanah, profesional sbagai semboyan dan budaya kerja BSM Bondowoso. Dapat ditarik kesimpulan bahwa dalam penerapan audit syariah terhadap kinerja karyawan BSM diterapkan kepada semua karyawan tanpa terkrcuali dengan prinsip-prisip syariah, sedangkan dari konsep good coorporate govarnace ditinjau dari kinerja karyawan yang menerapkaan prinsip keadilan, kemitraan, serta keterbukan yang dilakukan oleh pengawas interna. Selain itu BSM Bondowoso memberikan reward dan punishmen kepada karyawan yang telah mmbantu mengembakan kemajuaan BSM Bondowoso dan bekerja secara profesional dan menerapkan nilai-nilai siddiq fathanah dan profesionalisme dalam melayani nasabah BSM Bondowoso
Reaksi Saham BUMN terhadap Kepemimpinan Erick Thohir Fitriani, Fitriani; Alfina, Ulin
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 2 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i2.3886

Abstract

State owned Enterprise have arole as national economic actors. However, the policy issued by the minister of SOES will affect the structural and internal af the companies. The purpose of this study is to determine the reaction of SOES company share to the policy. The research used is quantitative descriptive reseach event study method. The population in this study were 20 SOES companies listed on the IDX with a sample of 5 SOES companies listed on the IDX the experienced structural changes due to Erick Thohir’s policy. The technical analysis is by companing the average price 5 days before at the event (H-), the stock price at the time of the event (H), and the average price 5 days after the event (H+), the results of this study are an insignificant decline in four of the five companies share occurred only a few days abd rose again indicating its influencer is not significant.Keywords: Reaction, stoks, and policy.
Minat Beli Produk Halal di Indonesia: Studi Pemetaan Sistematis Kusumastuti, Dani Kusumastuti
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 2 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i2.3929

Abstract

Potensi pasar produk halal sangat besar di Indonesia. Agar dapat digarap optimal, produsen perlu memahami perilaku konsumen produk halal secara memadai. Studi ini dimaksudkan untuk mendapatkan gambaran mengenai minat beli masyarakat Indonesia pada produk-produk halal dan memetakan faktor-faktor utama yang mendorong minat tersebut. Sumber data yang digunakan berupa hasil penelitian empiris terdahulu di berbagai wilayah dan daerah di Indonesia yang dikumpulkan melalui penelusuran berbantuan mesin pencari dan dibahas dengan teknik content analysis. Hasil studi menunjukkan bahwa minat beli masyarakat Indonesia pada produk-produk halal cukup tinggi, dimana faktor utama yang mempengaruhi adalah religiusitas,kesadaran halal dan label halal. Produsen di Indonesia perlu memperhatikan faktor-faktor tersebut dengan cara terus meningkatkan kualitas produknya dan mengajukan sertifikasi halal, serta bersama-sama elemen-elemen lain terlibat aktif membangun kesadaran halal dan religiusitas masyarakat. Penting untuk studi mendatang mengembangkan kajian minat beli pada sektor wisata halal dan logistik halal yang masih minim.
OBLIGASI DAERAH YANG "TAK KUNJUNG" TERBIT SEBAGAI SALAH SATU FAKTOR PERKEMBANGAN DAERAH Triyansyah, Taymi; Aini, Nor; Hana, Kharis Fadlullah
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 1 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i1.3863

Abstract

English: Law No. 33 of 2004 is a source of legal basis used as a guideline in the process of issuing regional bonds. This study discusses issues related to the issuance of regional bonds in Indonesia, particularly in the provinces of Central Java, West Sumatra, and West Kalimantan. In connection with the issuance of regional bonds, to date there are now regions that issue regional bonds including of Central Java, West Sumatra, and West Kalimantan. The purpose of this study is to find out more about the problems that form the basis of the issue of bonds in the region. Researchers use descriptive analysis method that can indicate the level of income and finance of the provinces of Central Java, West Sumatra, West Kalimantan where the region has met the requirements to issue regional bonds. While the SWOT analysis conducted in the area, each region still has many obstacles in the process of issuing regional bonds, one of which is the problem in human resources (SDM). Keywords: Regional Bonds, Regional Development, SWOT. Indonesia: Undang-undang No. 33 tahun 2004 merupakan sumber dasar hukum yang dijadikan pedoman dalam proses penerbitan obligasi daerah. Penelitian ini membahas permasalahan terkait penerbitan obligasi daerah di Indonesia, khususnya pada provinsi Jawa Tengah, Sumatra Barat, dan Kalimantan Barat. Berkaitan dengan penerbitan obligasi daerah, sampai saat ini belum ada daerah yang menerbitkan obligasi daerah termasuk Jawa Tengah, Sumatra Barat, dan Kalimantan Barat. Tujuan dari penelitian ini yaitu untuk mengetahui lebih lanjut permasalahan yang menjadi dasar tidak terbitnya obligasi didaerah tersebut. Peneliti menggunakan metode analisis diskriptif yang dapat menunjukan tingkat pendapatan dan keuangan provinsi Jawa Tengah, Sumatra Barat, Kalimantan Barat dimana daerah tersebut sudah memenuhi syarat untuk melakukan penerbitan obligasi daerah. Sedangkan analisis SWOT yang dilakukan pada daerah tersebut, masing-masing daerah masih memiliki banyak kendala dalam proses penerbitan obligasi daerah salah satunya yaitu permasalahan pada sumber daya manusianya (SDM). Kata Kunci: Obligasi Daerah, Perkembangan Daerah, SWOT.
PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN FARMASI MILIK BUMN DAN SWASTA DI BEI PERIODE 2016-2018 Candrayani, Lia; Fitri, Ziana; Fadlullah Hana, Kharis
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 1 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i1.3877

Abstract

The purpose of this study was to determine the comparison of the financial performance of state-owned pharmaceutical companies with private-owned pharmaceutical companies and find out what factors affect differences in company performance based on analysis of profitability, market value rations and EVA. This study using a quantitative approach using a comparative descriptive method that took a sample of 4 pharmaceutical companies listed on the Stock Excahange. The data analysis technique uses a different independent sample T-test by comparing financial data from state-owned and private pharmaceutical companies in the 2016-2018 period. The results of the study show that return on equity (ROE) analysis of state-owned pharmaceutical companies is not safe because there are significant differences in the precentage above 15% and private pharmaceutical above 15%. The earning per share (EPS) analysis results of state-owned companies reached 0,35 and private pharmaceutical companies reached 50,71. As well as economic value added (EVA) analysis produces data there are differences in financial performace where the state-owned pharmaceutical companies have increased and privat pharmaceutical companies have decreased.
KOMPARASI RISK DAN RETURN SAHAM DAN SAHAM SYARIAH Farrukhy, Abil Finda
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 1 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i1.3862

Abstract

Abstract This research aims to identify the difference in the mean return and risk of regular and sharia stock listed on the Indonesia Stock Exchange as a provider of secondary data listed in the consumer goods industry in the 2019 period. The data analysis techniques in this research are using descriptive and inferential statistics analysis. The results of descriptive analysis within 1 year showed that the average return of regular stock is -0.0018342 or -0.18% while the average return of Sharia stock 0,0009238 or 0.09%. The risk level of regular stock during the period of 1 year is 0.0539309 or 5.39%. while the risk level of sharia stock is 0.0142570 or 1.43%. Based on the results of inferential analysis research using a different test (Independent Sample t-test), obtained result that there is no significant difference between return and risk of regular stock and Sharia stock. Keywords: Return, Risk, Regular Stock, Sharia Stock Abstrak Penelitian ini bertujuan untuk mengidentifikasi perbedaan rata-rata return dan risk saham reguler dan saham syariah yang tercatat pada Bursa Efek Indonesia sebagai penyedia data sekunder yang tercantum di bidang industri barang konsumsi periode 2019. Teknik analisis data penelitian ini menggunakan analisis statistik deskriptif dan inferensial. Hasil analisis deskriptif pada kurun waktu 1 tahun menyatakan bahwa rata-rata return saham reguler senilai -0,0018342, sedangkan rata-rata return saham syariah senilai 0,0009238. Tingkat Risk saham reguler selama kurun waktu 1 tahun senilai 0,0539309, sedangkan tingkat risk saham syariah senilai 0,0142570. Berdasarkan hasil penelitian analisis inferensial dengan menggunakan uji beda (Independent Sample t-test) dihasilkan bahwa tidak ditemukan perbedaan signifikan antara return dan risk saham reguler dengan saham syariah. Kata Kunci: Return, Risk, Saham Reguler, Saham Syariah
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI, DAN MOTIVASI TERHADAP KINERJA MANAJERIAL Salma, Nur
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 2 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i2.3773

Abstract

This research aims to understand and analyze the participation of the establishment of the budget, organization commitment and motivation of its effect on managerial performance on a body of financial management and its assets the city of bandar lampung. This study using samples from 64 respondents is the population employees at financial and assets management board of the area of a Bandar Lampung city as an object of research. Data collection method undertaken directly using data primary that is spreading the questionnaire to respondents.While the analysis used to know free variable influence (X1) budgeting participation, ( X2) organizations commitment and (X3) motivation on bound variables (Y) managerial performance is multivle regression linier analysis program spss 20. This research result indicates that using level significance 0.05 because the two sides so 2.5 % and n = 64 obtained f table of = 2,76. While f count seen of the output of sports data is 55,773 (f count > f table) and based on the f this concluded that simultaneously budgedting participation, organization commitment and motivation have had a positive impact and significant on managerial performance.Then with a significance 0.05 and n = 64 obtained t table of 2,0003, while t count of 2,084 to budgedting participation , 4,295 to organizations commitment and 2,409 to motivation ( t count > t table) and based on the t this inferred budgeting participation, organization commitment and motivation have had a positive impact and significant on managerial performance.
REFORMULASI PENGALOKASIAN DANA DESA TAHUN ANGGARAN 2020 Kumala, Fitria Zana
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 1 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i1.3813

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan pengalokasian Dana Desa (DD) tahun anggaran 2019 dan 2020 serta mendeskripsikan faktor-faktor yang menyebabkan perubahan formula pengalokasian Dana Desa pada tahun anggaran 2020. Metode penelitian ini menggunakan metode deskriptif kualitatif dimana data mengenai pengalokasian Dana Desa pada tahun anggaran 2019 dan 2020 yang digunakan adalah berdasarkan Peraturan Menteri Keuangan Republik Indonesia tentang Pengelolaan Dana Desa. Wawancara tidak terstruktur dengan Tenaga Ahli Pembangunan Partisipatif Kabupaten Purbalingga dilakukan untuk mengetahui faktor-faktor yang menyebabkan perubahan formula pengalokasian Dana Desa pada tahun anggaran 2020. Dari penelitian ini dapat disimpulkan bahwa perbedaan pengalokasian Dana Desa pada tahun anggaran 2019 dan 2020 terletak pada perubahan formula yang digunakan untuk pengalokasian Dana Desa dimana pada tahun anggaran 2019 rincian Dana Desa setiap desa dan daerah kabupaten/ kota dialokasikan berdasarkan tiga jenis alokasi saja, yaitu Alokasi Dasar, Alokasi Afirmasi, dan Alokasi Formula sedangkan pada tahun anggaran 2020 pengalokasian tersebut berdasarkan empat jenis alokasi, yaitu Alokasi Dasar, Alokasi Afirmasi, Alokasi Kinerja, dan Alokasi Formula. Perbedaan juga terletak pada persentase pagu setiap alokasi. Pada tahun anggaran 2019 pagu Alokasi Dasar adalah sebesar 72% dari anggaran Dana Desa nasional kemudian turun menjadi 69% dari anggaran Dana Desa nasional pada tahun anggaran 2020. Pada tahun anggaran 2019 pagu Alokasi Afirmasi adalah sebesar 3% dari anggaran Dana Desa nasional kemudian turun menjadi 1.5% dari anggaran Dana Desa nasional pada tahun anggaran 2020. Pada tahun anggaran 2019 tidak terdapat pagu Alokasi Kinerja, sedangkan pada tahun anggaran 2020 terdapat Alokasi Kinerja yang besarnya 1.5% dari anggaran Dana Desa nasional. Pada tahun anggaran 2019 pagu Alokasi Formula adalah sebesar 25% dari anggaran Dana Desa nasional kemudian naik menjadi 28% dari anggaran Dana Desa nasional pada tahun anggaran 2020. Selanjutnya faktor-faktor yang menyebabkan perubahan formula pengalokasian Dana Desa pada tahun anggaran 2020 adalah terdapat desa yang tidak menginginkan kenaikan status desa karena akan kehilangan Alokasi Afirmasi, evaluasi dari pemerintah untuk menurunkan persentase Alokasi Dasar agar lebih mencerminkan keadilan dan kondisi desa, evaluasi dari pemerintah untuk menaikkan Alokasi Formula agar lebih mencerminkan kondisi riil desa berdasarkan jumlah penduduk, jumlah penduduk miskin, luas wilayah, dan indeks kesulitan geografis, serta pemberian apresiasi/ reward dari pemerintah berupa pemberian Alokasi Kinerja kepada desa-desa yang memiliki kinerja terbaik.
PENGARUH KESADARAN WAIJB PAJAK, SANKSI PAJAK DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT BANDAR LAMPUNG Saputri, Dwi Anggraeni; Anisa, Nur
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 1 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i1.3772

Abstract

This study aims to determine the effect of taxpayer awareness, tax sanctions, and samsat drive thru system on taxpayer compliance in paying motor vehicle tax at the Bandar Lampung Samsat Office. The method of analysis uses multiple linear regression. The population was taken from motorized taxpayers who were registered at the Bandar Lampung Samsat Office. The sample used in this study was 100 respondents and the sampling technique used random sampling. The variables in this study are independent variables, namely taxpayer awareness (X1), tax sanctions (X2) and samsat drive thru system (X3), while the dependent variable is taxpayer compliance (Y). data were analyzed using SPSS. The results showed that the awareness of taxpayers, tax sanctions, and samsat drive thru systems simultaneously had a positive and significant effect on taxpayer compliance in paying motor vehicle tax at the Bandar Lampung Samsat Office.
PENGARUH KINERJA KEUANGAN TERHADAP SISTEM INFORMASI AKUNTANSI (SIA) PADA USAHA KECIL MENENGAH (UKM) DI BANDAR LAMPUNG Sari, Meita Sekar; Sugiyani, Sugiyani
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 1 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i1.3769

Abstract

"BPS-Statistics Indonesia, 2017: 23" State: economic development in Indonesia Small and Medium Enterprises (SMEs) are always described as a sector that has an important role. Described in Kompas.Com many Small and Medium Enterprises (SMEs) are developing at this time, that there are still a lot of Small and Medium Enterprises (SMEs) actors who do not realize the importance of neat financial records and bookkeeping, most of the Small and Medium Enterprises (SMEs) actors are still " blind "accounting. As a result, it is natural that many of them do not have a bookkeeping business that has the potential to grow. This type of research is quantitative with a collaborative research design. The population in this study are all small and medium businesses in Bandar Lampung, which have been recorded at the Central Statistics Agency (BPS) of Lampung province, amounting to 278 SMEs. Respondents obtained and used in this study were 55 SMEs. Analysis of the data used in this study is the classic assumption test and multiple regression analysis using the simultaneous test (Fcount test) and persial test (t test). The results showed that the output results can be seen that the calculated F value of 5020, when compared with the value of the table f of 2.40, then F count> F table then the Cash Ratio, Current Ratio, Return On Assets, Return On Equity, and Net Profit Margin together with the accounting information system is accepted, H0 is rejected. T Test results show that Cash Ratio, Current Ratio, Return On Equity (ROE), and Net Profit Margin significantly influence the Accounting Information System (AIS), while Return On Assets do not significantly influence the Accounting Information System (SIA). The results of multiple linear regression analysis showed the coefficient of determination (R Square) of 0.705 or 70.50% which means that changes that occur in the accounting information system (SIA) (Y) can be explained by the variable Cash Ratio, Current Ratio, ROA, ROE, and NPM (X1, X2, X3, X4, and X5) of 70.50%, and the remaining 29.50% is explained by other variables not proposed in this study.