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Jurnal Investasi Islam
Published by Institut Agama Islam Negeri Zawiyah Cot Kala Langsa
ISSN : 25413570     EISSN : 25809024     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Investasi Islam adalah jurnal akademis yang diterbitkan dua kali dalam setahun oleh Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Negeri Langsa. Jurnal Investasi Islam bertujuan untuk menjadi bagian dalam kemajuan ilmu pengetahuan di bidang ekonomi, keuangan dan investasi islam dengan menerbitkan jurnal investasi berkualitas. Fokus dan Scope: Fokus dan Lingkup Jurnal Investasi Islam di antaranya adalah: 1. Islamic investment 2. Islamic Banking and Finance 3. Monetary Policy 4. Fiscal 5. Ziswaf 6. Islamic Microfinance 7. Sukuk 8. Other investment instruments
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 270 Documents
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Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Berbasis Digital Accounting System dalam Penetapan Harga Jual Delyana; Muhammad Syahbudi; Wahyu Syarvina
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15676

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan metode full costing dalam perhitungan Harga Pokok Produksi (HPP) sebagai dasar penetapan harga jual berbasis digital accounting system pada UMKM Ayam Potong Sulaiman Lubis. Penelitian ini dilatarbelakangi oleh masih terbatasnya penerapan metode perhitungan biaya secara menyeluruh pada UMKM serta belum banyak penelitian yang mengintegrasikan metode full costing dengan sistem akuntansi digital dalam mendukung keputusan harga jual. Penelitian ini menggunakan metode studi kasus deskriptif dengan pendekatan kualitatif yang didukung analisis perhitungan biaya. Data penelitian diperoleh melalui observasi, wawancara mendalam dengan pemilik usaha, serta dokumentasi catatan transaksi dan biaya produksi. Analisis data dilakukan melalui identifikasi komponen biaya produksi, perhitungan HPP menggunakan metode full costing, serta evaluasi penerapan aplikasi SI APIK dalam pencatatan keuangan UMKM. Hasil penelitian menunjukkan bahwa penerapan metode full costing menghasilkan Harga Pokok Penjualan sebesar Rp28.300/kg. Dengan target keuntungan 5%, harga jual yang sesuai adalah Rp29.711/kg, lebih tinggi dibandingkan harga yang selama ini diterapkan UMKM sebesar Rp29.000/kg. Temuan ini menunjukkan bahwa perhitungan biaya yang tidak lengkap berpotensi menyebabkan ketidaktepatan dalam penetapan harga dan pencapaian laba. Penggunaan aplikasi SI APIK berperan dalam meningkatkan keteraturan pencatatan transaksi dan kualitas informasi keuangan sebagai pendukung penerapan full costing. Penelitian ini memberikan kontribusi teoritis terhadap pengembangan kajian akuntansi biaya dan digital accounting, serta kontribusi praktis bagi UMKM dalam meningkatkan akurasi penentuan harga jual dan pengelolaan keuangan usaha.
Time-Driven Activity-Based Costing for Selling Price Determination: Evidence from Sambal Berkah Chips MSMEs in Sibolga, Indonesia Nurazizah; Saparuddin Siregar; Marliyah
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15677

Abstract

This research is conducted to examine the calculation of production costs and the application of the Time-Driven Activity-Based Costing (TDABC) method in setting the selling price of Berkah Sambal Chips MSME located in Sibolga City, Indonesia. The study adopts a qualitative approach with a case study design. Data were obtained through interviews, direct observations, and documentation. The results show that the traditional costing approach generates a total daily production cost of IDR 2,689,298.00, with a unit production cost of IDR 3,362.00 per package. In contrast, the TDABC method generated a total production cost of IDR 2,615,198.00 per day, with a cost of production of IDR 3,269.00 per package. The reduction in production costs occurred because TDABC allocates costs based on effective working time, resulting in a more accurate allocation of production costs. Applying a 30% markup, the TDABC method produced a selling price of IDR 4,717.00 per package. However, the enterprise maintained a selling price of IDR 5,000.00 per package to achieve a higher profit margin. These results indicate that the Time-Driven Activity-Based Costing (TDABC) method improves cost efficiency and offers a more precise foundation for setting selling prices in Micro, Small, and Medium Enterprises (MSMEs).
The Influence of TikTok Marketing and Online Customer Reviews on Generation Z's Purchase Intention: Empirical Evidence from Coffee Shop Consumers in Medan City, Indonesia Muhammad Ridwan Verinanda; Imam Gunanjar; Rahmat Maulidan; Rico Syahputra; Ulfa Utari
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15678

Abstract

This study aims to analyze the influence of TikTok Marketing and Online Customer Review on Generation Z purchase intention toward coffee shops in Medan City, Indonesia, while providing empirical evidence in the context of digital consumer behavior in the coffee shop industry. This research employed a quantitative approach with a survey method involving 100 respondents selected through purposive sampling, consisting of Generation Z consumers who had visited coffee shops in Medan, seen coffee shop promotions on TikTok, and read online customer reviews; the data were analyzed using multiple linear regression with IBM SPSS Statistics 27. The findings indicate that TikTok Marketing has a positive and significant effect on purchase intention (β = 0.458; p < 0.001), while Online Customer Review also has a positive and significant effect on purchase intention (β = 0.387; p < 0.001); both variables simultaneously explain 61% of the variation in purchase intention, suggesting that creative TikTok content functions as an initial stimulus that attracts consumer attention, whereas online reviews strengthen consumer trust before making a purchase decision, and these findings are consistent with the Theory of Planned Behavior and Information Adoption Model. In conclusion, the integration of TikTok Marketing and Online Customer Review is an effective digital marketing strategy for improving coffee shop competitiveness in Medan; therefore, coffee shop managers should optimize creative content and customer experience management to generate positive reviews, while future research is recommended to include additional variables such as brand image, store atmosphere, and influencer marketing with a broader sample coverage.
Upper-Middle-Class Community Preferences Toward Sharia Insurance Products in Tanjung Medan Village: A Qualitative Study Muhammad Aldi; Khairina Tambunan; Tri Inda Fadhila Rahma
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15679

Abstract

This study examines the preferences of the upper-middle-class community toward Sharia insurance products in Tanjung Medan Village. The observed phenomenon indicates that although the market potential for Sharia insurance continues to grow, public participation remains relatively low compared to conventional insurance. This research aims to identify the main factors influencing community preferences, including understanding of Sharia principles, trust in Islamic financial institutions, perceived benefits, and social influences. The study employed a qualitative approach using in-depth interviews, observation, and documentation with purposively selected informants. The findings reveal that most respondents appreciate the ethical values and risk-sharing concept of Sharia insurance. However, low financial literacy and limited promotional efforts remain the primary obstacles to increasing public participation. The study concludes that strengthening education, transparency, and public awareness regarding Sharia insurance is essential to enhance public trust and participation. Policy recommendations include implementing community-based awareness programs and fostering collaboration between Sharia insurance companies and local religious leaders to strengthen community engagement.  
Transaction Efficiency as a Mediator in the Relationship between QRIS Adoption and MSME Profitability: Evidence from Trading MSMEs in Palangka Raya Nahdya Irsa; Roby Sambung; Ronni Haga; Dhina Sri Widyaningsih
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15699

Abstract

This study aims to examine the effect of Quick Response Code Indonesian Standard (QRIS) adoption on the profitability of trading micro, small, and medium enterprises (MSMEs) in Palangka Raya City, with transaction efficiency positioned as a mediating variable, given the persistent gap between the rapid growth of QRIS merchants and the uncertain financial benefit felt by traders who bear the Merchant Discount Rate (MDR) cost. A quantitative associative-causal design was employed using a questionnaire survey distributed to 100 trading MSME respondents selected through purposive sampling across Jekan Raya, Pahandut, and Sebangau Districts, and the data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The measurement model met all validity and reliability criteria, and bootstrapping results show that QRIS adoption has a positive and significant effect on transaction efficiency and on profitability; transaction efficiency significantly affects profitability; and transaction efficiency partially and complementarily mediates the QRIS-profitability relationship, with all four hypotheses supported at the 95% confidence level. These findings imply that the profitability gain from QRIS is not automatic; it is optimized when MSME actors actively use QRIS features to build genuine operational efficiency, so that policy support should shift from merely expanding merchant registration toward strengthening MSME capacity to utilize digital cash-management features.
The Influence of Work Stress and Work Discipline on Employee Performance Mediated by Work Motivation Rima Yulianti; Shelfi Malinda; Muhammad Ichsan Hadjri
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15709

Abstract

This study aims to analyze the influence of work stress and work discipline on employee performance, with work motivation serving as an intervening variable, at the South Sumatra Province Trade Office. The study is motivated by inconsistencies in previous research findings regarding the impact of work stress and work discipline on employee performance, as well as the importance of examining the role of work motivation as a mediating variable. A quantitative approach with an explanatory method was employed. The study population consisted of 135 employees, all of whom were included in the sample using a saturated sampling technique. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the aid of SmartPLS 4. The results indicate that work stress does not have a significant effect on employee performance but has a significant negative effect on work motivation. Work discipline has a significant positive effect on both work motivation and employee performance. Work motivation also has a significant positive effect on employee performance. Furthermore, work motivation was found to negatively mediate the relationship between work stress and employee performance and positively mediate the relationship between work discipline and employee performance. The findings confirm that enhancing work discipline and effectively managing work stress can boost work motivation, thereby leading to improved employee performance. This study contributes theoretically to the development of organizational behavior research and offers practical implications for government agencies in designing human resource management policies aimed at enhancing employee motivation and performance.
Analisis Strategi Pemasaran Priority Banking Officer (PBO) dengan Pendekatan Persuasif dalam Meningkatkan Jumlah Nasabah Prioritas pada PT Bank Sumut KCP Syariah Perdagangan Ratih Silviany; Aqwa Naser Daulay; Nurul Jannah
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15712

Abstract

Penelitian ini dilatarbelakangi oleh masih terbatasnya integrasi teori komunikasi persuasif dalam perumusan strategi pemasaran berbasis SWOT pada perbankan syariah daerah, khususnya dalam pengembangan layanan nasabah prioritas. Penelitian ini bertujuan untuk merumuskan strategi pemasaran berbasis pendekatan komunikasi persuasif guna meningkatkan jumlah nasabah prioritas pada PT Bank Sumut KCP Syariah Perdagangan. Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik purposive sampling yang melibatkan tiga informan kunci yang memiliki tanggung jawab strategis dalam pengelolaan layanan nasabah prioritas. Data dikumpulkan melalui wawancara semi-terstruktur, observasi, dokumentasi, serta penyebaran kuesioner untuk pembobotan faktor internal dan eksternal. Analisis data dilakukan menggunakan Internal Factor Analysis Summary (IFAS), External Factor Analysis Summary (EFAS), Matriks Internal–Eksternal (IE), dan Matriks SWOT. Hasil penelitian menunjukkan bahwa PT Bank Sumut KCP Syariah Perdagangan berada pada Kuadran I (strategi agresif), yang menunjukkan kemampuan internal yang kuat dalam memanfaatkan peluang pasar. Strategi Strength–Opportunity (SO) yang dihasilkan menekankan penguatan komunikasi persuasif, peningkatan relationship marketing yang bersifat personal, optimalisasi fasilitas perbankan eksklusif, serta peningkatan kualitas pelayanan untuk memperkuat loyalitas dan akuisisi nasabah prioritas. Kebaruan penelitian ini terletak pada integrasi teori komunikasi persuasif dengan analisis SWOT dalam merumuskan strategi pemasaran yang lebih adaptif bagi layanan prioritas perbankan syariah. Temuan ini memberikan kontribusi teoritis terhadap pengembangan kajian komunikasi persuasif dan relationship marketing, sekaligus memberikan implikasi praktis bagi bank syariah daerah dalam meningkatkan daya saing dan memperluas basis nasabah prioritas.
An Analysis of the Implementation of Cloud-Based Accounting Software to Improve the Efficiency and Effectiveness of Financial Record-Keeping at CV Alfadh Parfum in Medan Uci Kirani Rambe; Yenni Samri Juliati Nasution; Zuhrinal M Nawawi
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15726

Abstract

The development of cloud-based accounting information systems has encouraged companies to undergo digital transformation in financial management. Previous research generally indicates that cloud-based accounting systems can improve operational efficiency and the quality of financial reporting. However, research that simultaneously measures improvements in efficiency and effectiveness and explains the underlying mechanisms of accounting information systems driving these improvements in small and medium-sized enterprises remains limited. This study aims to analyze the implementation of cloud-based accounting software in improving the efficiency and effectiveness of financial record-keeping at CV Alfadh Parfum. The research method used is a qualitative approach supported by quantitative analysis. The study was conducted at CV Alfadh Parfum in Medan, involving 10 informants consisting of the owner, an administrator, and employees who use the accounting system. Data were collected through interviews, observations, and documentation, then analyzed using the stages of data reduction, data presentation, and drawing conclusions, as well as quantitative analysis based on recording time and error rates before and after software implementation. The research findings show that the implementation of cloud-based accounting software (XAI) can improve the efficiency of financial record-keeping by 66.05%, as evidenced by a reduction in transaction recording time from 5 minutes to 2 minutes per transaction—equivalent to a time savings of 75 hours per month. In addition, the effectiveness of financial record-keeping also increased by 75%, as evidenced by a reduction in the error rate from 4 instances to 1 instance per day. These improvements in efficiency and effectiveness are supported by XAI’s system features, such as data validation through error alerts, transaction restrictions in case of discrepancies, transaction history, and real-time, transparent, and reliable reporting. Thus, the implementation of cloud-based accounting software not only improves operational efficiency but also enhances the accuracy, transparency, and quality of financial information to support decision-making.
Pengaruh Pengetahuan Pajak, Kesadaran Pajak, Sanksi Pajak Dan Modernisasi Sistem Terhadap Kepatuhan Wajib Pajak UMKM di Kota Kisaran Sabrina Sarda Nasution; Laylan Syafina; Budi Harianto
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15786

Abstract

Peningkatan kepatuhan pajak pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) masih menjadi tantangan dalam sistem perpajakan Indonesia meskipun pemerintah terus melakukan reformasi administrasi dan digitalisasi layanan perpajakan. Berbagai penelitian sebelumnya juga menunjukkan hasil yang belum konsisten mengenai pengaruh pengetahuan pajak, kesadaran pajak, sanksi pajak, dan modernisasi sistem terhadap kepatuhan wajib pajak, sehingga diperlukan pengujian empiris pada konteks daerah yang berbeda. Penelitian ini bertujuan menganalisis pengaruh pengetahuan pajak, kesadaran pajak, sanksi pajak, dan modernisasi sistem terhadap kepatuhan wajib pajak UMKM di Kota Kisaran. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 80 pelaku UMKM yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan regresi linear berganda dengan bantuan perangkat lunak SPSS versi 31 setelah memenuhi uji validitas, reliabilitas, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kesadaran pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM. Sebaliknya, pengetahuan pajak dan modernisasi sistem tidak berpengaruh signifikan terhadap kepatuhan wajib pajak. Secara simultan, keempat variabel independen berpengaruh signifikan terhadap kepatuhan wajib pajak dengan kemampuan model menjelaskan variasi kepatuhan sebesar 33,7%. Temuan ini memperkuat penerapan Theory of Planned Behavior dengan menunjukkan bahwa kesadaran perilaku dan persepsi terhadap penegakan sanksi memiliki peran yang lebih dominan dibandingkan pengetahuan perpajakan maupun ketersediaan sistem digital dalam membentuk kepatuhan pajak pelaku UMKM. Penelitian ini memberikan implikasi praktis bagi otoritas perpajakan dalam merancang strategi edukasi dan peningkatan kepatuhan wajib pajak yang lebih efektif.
Analysis of The Impact of Inflation, Interest Rates, and Exchange Rates on LQ45 Stock Prices on the Indonesia Stock Exchange (2020–2025 Period) Myria Dwiastuti Wiranda; Riyandi Nur Sumawidjaja; Nunung Ayu Sofiati
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15792

Abstract

Macroeconomic fluctuations are among the primary factors influencing stock price movements in the capital market. However, previous studies have reported inconsistent findings regarding the effects of inflation, interest rates, and exchange rates on LQ45 stock prices during the post-pandemic period, indicating the need for further empirical investigation. This study aims to examine the effects of inflation, interest rates, and exchange rates on the stock prices of companies listed in the LQ45 Index of the Indonesia Stock Exchange during 2020–2025. A quantitative approach was employed using secondary data obtained from the Indonesia Stock Exchange, Bank Indonesia, and Statistics Indonesia. The data were analyzed using multiple linear regression after satisfying the classical assumption tests. The results reveal that inflation has a significant negative effect on stock prices, while interest rates also exert a significant negative influence. Conversely, the exchange rate has a significant positive effect on stock prices. Simultaneously, these macroeconomic variables significantly affect stock prices, with an Adjusted R² of 66.6%, indicating that the proposed model explains a substantial proportion of stock price variation. These findings highlight the importance of macroeconomic stability in supporting capital market performance. The study provides practical implications for investors in developing investment strategies based on macroeconomic indicators and for policymakers in designing monetary and economic policies that promote market stability and strengthen investor confidence.

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