https://sunanbonang.org/index.php/miftah/issue/feed Miftah : Jurnal Ekonomi dan Bisnis Islam 2025-04-25T01:10:48+00:00 Miftachul Ulum, S.E, M.M jurnalbonang@gmail.com Open Journal Systems <p><strong>Miftah : Jurnal Ekonomi dan Bisnis Islam</strong> is a peer-reviewed research journal that accepts manuscripts in the fields of Management Science, Economics, Islamic Macroeconomics, Macroeconomics, Sharia Economics, Sharia Finance and Operational and Production Management<br /><strong>Miftah : Jurnal Ekonomi dan Bisnis Islam</strong> is published twice a year, namely in April and October</p> https://sunanbonang.org/index.php/miftah/article/view/146 Pengaruh Kualitas Pelayanan, Harga dan Lokasi Terhadap Kepuasan Pelanggan Bengkel UD. Jaya Utama Motor Mojokerto 2023-09-09T02:26:16+00:00 Anis Putri anisputri6633@gmail.com Wahyudi Wahyudi wahyudimokhamad@gmail.com Eny Nuraeni enynuraeni648@gmail.com <h2>The purpose of this study was to determine the effect of service quality, price, and location on customer satisfaction at UD. Jaya Utama Motor Mojokerto partially, simultaneously or dominantly. The research method used is a quantitative method. The population in this study were UD workshop customers. Jaya Utama Motor Mojokerto. The sample in this study amounted to 80 respondents. The data analysis method used is multiple linear regression, the coefficient of determination and hypothesis testing using the SPSS version 26 program. Based on the results of the study, it is shown that the results of the multiple linear regression coefficients are Y = 2.126 + 0.461 X1 + 0.236 X2 + 0.771 X3. The service quality variable partially influences customer satisfaction. The price variable partially affects customer satisfaction. Location variables partially affect customer satisfaction. Variables of service quality, price and location simultaneously affect customer satisfaction. Location variable has the most dominant influence on customer satisfaction.</h2> 2025-04-25T00:00:00+00:00 Copyright (c) 2025 Anis Putri, Wahyudi Wahyudi, Eny Nuraeni https://sunanbonang.org/index.php/miftah/article/view/340 Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Dalam Pelaporan Pajak 2025-01-15T07:48:16+00:00 Qaulan Saydidah sifanya235@gmail.com Winny Lian Seventeen wlseventeen@gmail.com <p><em>This study aims to analyze the factors that influence the level of corporate taxpayer compliance in tax reporting. The method used is a literature study. The results of the study obtained that corporate taxpayer compliance is influenced by several main factors, namely the complexity of tax regulations, audit and sanction risks, and ethics and compliance culture within the company. Audit and sanction risks are also important drivers of tax compliance, where companies that feel the threat of audits and severe sanctions tend to be more compliant. Ethical culture within the company plays a significant role in encouraging compliance, where companies that have strong ethical values ??and social responsibility are more likely to comply with tax obligations. In conclusion, increasing tax compliance can be achieved through regulatory simplification, effective law enforcement, and developing a culture of compliance within the company</em> </p> 2025-04-25T00:00:00+00:00 Copyright (c) 2025 Qaulan Saydidah, Winny Lian Seventeen https://sunanbonang.org/index.php/miftah/article/view/351 Perkembangan Wakaf Produktif dalam Analisis Bibliometrik 2025-03-14T02:30:33+00:00 Miftachul Ulum drajatulum@insud.ac.id Abdul Mun'im munimdrajat@gmail.com <p>The purpose of this study is to capture the development of research on waqf and to determine the direction of future research. The research method is based on data based on Scopus indexed publications using the Publish or Perish, Excel and VOSViewer applications in Bibliometric analysis. The results of the study show that the dominance of publications with the theme of waqf is still dominated by countries with Muslim populations. Malaysia, Indonesia and Turkey are 3 countries that dominate publications with the theme of waqf. Publication themes that can be prioritized in future publications include the theme of productive waqf with Islamic social finance. Researchers can create a link between the two themes in a publication.</p> 2025-04-25T00:00:00+00:00 Copyright (c) 2025 Miftachul Ulum, Abdul Mun'im https://sunanbonang.org/index.php/miftah/article/view/358 Identifikasi Loyalitas Pelanggan dengan Kepuasan Sebagai Variabel Intervening Pada Toko Grosir HR Losari Kecamatan Cilongok Kabupaten Banyumas 2025-04-08T03:52:02+00:00 Sulasih Sulasih sulasihs@gmail.com Parno Parno agt122005@gmail.com Ade Trianingsih adetrianingsih29@gmail.com Anggita Isty Intansari anggita.sari@uinsaizu.ac.id <p><em>This study aims to determine whether product diversity, perceived value, and location have an effect on customer loyalty with customer satisfaction as a mediating variable at the HR Losari Wholesale Store, Cilongok District, Banyumas Regency. The quantitative research method and analysis tool used in this study are Smart-PLS 4. The sample collection method uses non-probability sampling with a purposive sampling technique so that 385 respondents are produced. The results of this study indicate that perceived value and location have a significant effect on customer loyalty with strong validity and reliability tests. However, product diversity does not have a significant effect on customer loyalty. Product diversity, perceived value, and location have a significant effect on customer satisfaction. The intervening variable of customer satisfaction can also mediate the relationship between Product diversity, perceived value, and location on customer loyalty</em></p> 2025-04-25T00:00:00+00:00 Copyright (c) 2025 Sulasih Sulasih, Parno Parno, Ade Trianingsih, Anggita Isty Intansari https://sunanbonang.org/index.php/miftah/article/view/355 Analisis Pelaksanaan Akad Murabahah di Koperasi Jasa Keuangan Syariah BMT Mandiri Sejahtera Jawa Timur 2025-04-03T04:13:42+00:00 Rahmah Salsabila Al Maghfuri elsarahmah04@gmail.com Laura Ayu Wulandari lauraayuayuu@gmail.com Rahmawati Rahmawati rhmaa.0825@gmail.com Stalis Manzila Putri putristalis@gmail.com Nuzulia Qur'ani nuzuliaqurani04@gmail.com <h2>Murabahah financing is basically a form of buying and selling with a profit margin system. This study was conducted to determine the implementation of the murabahah contract at KJKS BMT Mandiri Sejahtera East Java. Qualitative research methods were carried out by surveys, interviews and documentation. The results of the murabahah financing study carried out by KJKS BMT Mandiri Sejahtera East Java are buying and selling financing with goods traded in the form of gold.</h2> 2025-04-25T00:00:00+00:00 Copyright (c) 2025 Rahmah Salsabila Al Maghfuri, Laura Ayu Wulandari, Rahmawati Rahmawati, Stalis Manzila Putri, Nuzulia Qur'ani