cover
Contact Name
salman
Contact Email
jensi@unsam.ac.id
Phone
+628116800173
Journal Mail Official
jensi@unsam.ac.id
Editorial Address
Fakultas Ekonomi, Universitas Samudra, Kampus Kloneng, Langsa
Location
Kota langsa,
Aceh
INDONESIA
Jurnal Penelitian Ekonomi Akuntansi (JENSI)
Published by Universitas Samudra
ISSN : 26151227     EISSN : 2655187X     DOI : 10.33060
Core Subject : Economy,
Jurnal PEnelitian Ekonomi Akuntansi (JENSI) merupakan wahana hasil penelitian dan telaah konseptual dalam bidang ekonomi, keuangan dan bisnis, yang dierbitkan sejak tahun 2017, dan terbit 1 tahun 2 kali, yaitu setiap bulan Juni dan Desember.
Articles 192 Documents
Sertifikasi Halal pada Produk UMKM di Aceh : Tinjauan atas Implementasi Qanun Nomor 8 Tahun 2016 tentang Sistem Jaminan Produk Halal Fauzan, Muhammad; Maulana, Muhammad
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i2.13618

Abstract

This study is to evaluate the efficacy of the implementation of Aceh Qanun Number 8 of 2016 about the Halal Product Guarantee System in enhancing the quality of products and packaging for Micro, Small, and Medium Enterprises (MSMEs) in Aceh. The study employs a descriptive qualitative methodology, utilizing literature reviews derived from legal statutes, statistics from the Statistics Indonesia (BPS), reports from the Aceh Cooperatives and SMEs Office, and various pertinent scientific publications. The study's findings indicate that the Aceh Ulama Consultative Assembly (MPU) and LPPOM's implementation of halal certification is still facing a number of challenges. These include high certification costs, a lack of knowledge about halal among MSME actors, and ineffective supervision and mentoring systems at the district and city levels. However, halal certification has been shown to help improve the quality of products and packaging, promote cleaner and more sanitary production methods, and boost consumer trust in local goods. Halal certification is not only a way to enforce rules, but it also plays a strategic role in making the economy more competitive in the region and helping the concepts of maqāṣid al-syarī'ah to be used in the business world. This study is limited as it is conceptual and literature-based; thus, more research employing an empirical approach is advised to achieve a more full understanding of the impact of halal certification in Aceh.
Perilaku Konsumsi dalam Perspektif Ekonomi Islam: Telaah Terhadap Prinsip Maslahah Yusrizal; Muhammad Yusuf Harahap; Rambe, M. Faiz Azhar; Siti Hajar Bahzar; Zakiah Rahmi Siagian
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i2.13922

Abstract

This article aims to examine consumption behavior from an Islamic economic perspective, focusing on the principle of maslahah as the normative basis for consumption. The research method used is qualitative research through a literature study approach by examining books, scientific journals, and relevant literature related to consumption, Islamic economics, and maqāṣid al-syarī‘ah. The results of the study show that consumption in Islamic economics is not only directed at fulfilling material needs, but must also meet the criteria of maslahah, namely being carried out proportionally, avoiding harm, being oriented towards collective welfare, and being in harmony with the objectives of sharia in protecting religion, life, reason, offspring, and property. However, in empirical reality, the consumption behavior of Muslim communities is still largely influenced by global consumerist culture and social status symbols, resulting in a gap between normative principles and actual practice. Therefore, strengthening the internalization of maslahah values in consumption behavior is important in order to achieve fair and sustainable welfare. This study is not supported by empirical data or field surveys to directly test the level of internalization of the principle of maslahah in the real consumption patterns of Muslim communities. Further empirical research is needed to quantitatively measure the normative-practical gap. In addition, internalizing these values requires concrete efforts through educational curricula, Islamic financial literacy campaigns, and synergistic public policies that encourage moderate and equitable consumption behavior.