MABIS Jurnal Manajemen Bisnis Syariah

Biodiversity Disclosure and Firm Value: Evidence from Indonesia

Tue, 31 Mar 2026 00:00:00 +0700

This study investigates the association between biodiversity disclosure and firm value from the perspectives of stakeholder and signalling theories. The sample consists of manufacturing firms listed on the Indonesian Stock Exchange (IDX) over the 2018–2023 period, comprising 363 firm-year observations. Using a panel regression model with fixed effect estimation, the results reveal a positive association between biodiversity disclosure and firm value. These findings support stakeholder and signalling theories in explaining the role of biodiversity disclosure in enhancing firms' market value. By mitigating information asymmetry, biodiversity disclosure may reduce uncertainty among market participants, thereby contributing to more positive firm valuation. This study offers implications for regulators by highlighting the need to strengthen regulations that promote awareness of biodiversity-related issues and improve transparency in corporate biodiversity performance.

Analisis Kepuasan dan Kesetiaan Pelanggan Berbelanja Pada E-Commerce Shopee

Himyar Pasrizal, Nurul Hidayah, Nurul Nazifah, Rahmi Nabila, Nurul Aisyah — Tue, 31 Mar 2026 00:00:00 +0700

This study aims to analyze the influence of service quality, application usability, and purchasing experience on customer satisfaction and their impact on customer loyalty on the Shopee platform. This study uses a quantitative approach with a survey procedure. Data collection techniques were carried out through questionnaires designed to measure variables relevant to the planned analysis. Data analysis techniques used were descriptive and quantitative statistical analysis, including a comparison between customer perceptions of the service received and their expectations to measure customer satisfaction and loyalty. The results show that consumer trust in a product is positively correlated with their level of loyalty. The level of alignment with customer satisfaction reached an average of 90.13%, indicating that satisfied customers tend to be loyal and plan to reuse the Shopee platform. These findings imply that Shopee needs to continue to innovate and improve its offerings to retain customers amidst increasingly fierce competition in the e-commerce sector

Transformasi Digital Lembaga Keuangan Syariah: Strategi Inklusi dan Literasi Keuangan

Husni Shabri, Khairulis Shobirin, Nita Fitria, Rahmi Pamel — Tue, 31 Mar 2026 00:00:00 +0700

This study examines the role of digital transformation in improving Islamic financial inclusion and Islamic financial literacy in Indonesia, with Islamic financial inclusion acting as a mediating variable. The study addresses a research gap in previous studies that mostly examined digitalization and Islamic financial literacy separately without comprehensively analyzing the mediating mechanism of Islamic financial inclusion. A quantitative explanatory approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) on data collected from 150 users of Islamic digital financial services. The findings demonstrate that digital transformation significantly enhances Islamic financial inclusion and Islamic financial literacy. Islamic financial inclusion also significantly improves Islamic financial literacy and partially mediates the relationship between digital transformation and financial literacy. These findings indicate that digital services such as Islamic mobile banking, QRIS, and Islamic fintech not only broaden financial access but also strengthen public understanding of Islamic financial products and principles. This study contributes theoretically by integrating digital transformation, Islamic financial inclusion, and financial literacy into a single empirical model, while practically providing recommendations for Islamic financial institutions to strengthen digital-based financial education and inclusion strategies

Kerangka Konseptual Budaya Organisasi Syariah Berbasis Amanah untuk Penguatan Etika Kerja Pegawai Yayasan Keagamaan

Redo Pratama Harista, Himyar Pasrizal — Tue, 31 Mar 2026 00:00:00 +0700

This article aims to formulate a conceptual framework of sharia organizational culture based on amanah to strengthen the work ethic of employees in religious foundations. The study employs a qualitative literature review design by placing the treatise Kaifa Yu’addi al-Muwazhzhof al-Amanah as the primary source, then relating it to Qur’anic and hadith-based discussions on amanah as well as to studies on Islamic organizational culture and Islamic work ethics. The analysis shows that amanah in the Qur’anic perspective cannot be reduced to personal honesty alone, but includes obedience, trustworthiness, responsibility, and keeping promises, which are closely related to the relationship between humans and Allah, fellow humans, and themselves. The treatise on becoming a trustworthy employee further operationalizes amanah into concrete work behavior, such as safeguarding working time, avoiding betrayal of position, rejecting bribery, and carrying out duties sincerely and professionally. The study concludes that amanah can be positioned as the core value of sharia organizational culture, which is internalized through leadership, organizational norms, and HR practices, and subsequently strengthens employee work ethic in religious foundations. This framework may serve as a theoretical basis for further empirical studies and as a practical reference for foundation management.