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INDONESIA
Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi
Published by Sekolah Tinggi Ilmu Syari'ah Al-Hilal Sigli
ISSN : -     EISSN : 28288033     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
The focus of the Journal is to provide readers with a better understanding, especially in the field of Islamic Economic Law in Indonesia and its surroundings. JHEI Journal is a journal in the field of Islamic Economic Law that examines the following fields: Accounting Sharia Accounting Economics Education, Fiqh Muamalah Islamic Business Ethics Business Economics/ management HR Management Marketing Management Islamic Banking Sharia Insurance Sharia Financial Banking. Sharia Non-Bank Financial Institutions Sharia Tourism Sharia Capital Market Sharia Microfinance Legal Studies (Consumer Protection Law, Banking Law, Contract Law, Financing Law, Tax Law) Other fields of study relevant to Islamic Economic Law (Muammlah)
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol. 4 No. 1 (2025): Januari" : 15 Documents clear
USULAN PENINGKATAN EFEKTIVITAS PRODUK JAGUNG KERING MENGGUNAKAN METODE OVERAL EQUIPMENT EFFECTIVENESS (OEE) (STUDI KASUS DI PERUSAHAAN X GORONTALO) Dewirna Tantu; Simatupang, Rudolf
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.249

Abstract

In today's modern industry, quality is a priority for all companies in the world. PT X in Gorontalo, which produces dried corn, is one of the companies that is able to penetrate foreign markets, reliable and successful achieved so far cannot be separated from the strength of good quality. In practice, the quality of an item or product is also determined by its technical level, so that the efficiency of existing machines must be improved as much as possible. Overall Equipment Effectiveness (OEE) is a method of measuring the effectiveness of the use of a machine/equipment by calculating machine availability, performance and quality of products produced. Calculation of the Six Big Losses is done to find out the losses that cause the low value of Overall Equipment Effectiveness (OEE). From the results of research conducted from January 2023-October 2023, the highest percentage of availability value was 99.24% and the lowest was. 88.48%, the highest percentage of performance efficiency value is 83% and the lowest is 67% while the percentage of rate of quality product value is 97% and the average Overall Equipment Effectiveness (OEE) value generated in 2023 January-October is 70.10%. Dalam industri modern saat ini, kualitas menjadi prioritas bagi semua perusahaan di dunia. PT. X di Gorontalo yang memproduksi jagung kering merupakan salah satu perusahaan yang mampu menembus pasar luar negeri, handal dan kesuksesan yang diraih selama ini tidak lepas dari kekuatan kualitas yang baik. Dalam prakteknya mutu suatu barang atau produk juga ditentukan oleh tingkat tekniknya, sehingga efisiensi mesin-mesin yang ada harus ditingkatkan semaksimal mungkin. Overall Equipment Effectiveness (OEE) adalah metode pengukuran tingkat efektivitas pemakaian suatu mesin/peralatan dengan menghitung ketersediaan mesin, kinerja dan kualitas produk yang dihasilkan. Perhitungan terhadap Six Big Losses dilakukan untuk mengetahui kerugian-kerugian yang menyebabkan rendahnya nilai Overall Equipment Effectiveness (OEE). Dari hasil penelitian yang dilakukan dari bulan Januari 2023-Oktober 2023 mencapai persentase tertinggi dari nilai availability yaitu 99,24% dan terendah yaitu. 88,48%, persentase nilai performance efficiency tertinggi yaitu 83% dan yang terendah yaitu 67% sedangkan persentase nilai rate of quality product yaitu 97% dan rata-rata nilai Overall Equipment Effectiveness (OEE) yang dihasilkan pada tahun 2023 bulan Januari-Oktober adalah 70,10%.
Pengaruh Motivasi Auditor dan Kompleksitas Tugas terhadap Kinerja Auditor Pemerintah Daerah: Studi pada Inspektorat Aceh Laisa Liza
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.250

Abstract

This study aims to analyze the influence of auditor motivation and task complexity on the performance of government auditors. Auditor motivation is considered a crucial factor that can drive work efficiency and effectiveness, while task complexity contributes to determining an auditor's ability to optimally complete their tasks. This research was conducted on employees of the Aceh Inspectorate, encompassing 82 individuals from various positions, including Inspectors, Secretaries, Assistant Inspectors, functional auditor officials, and other staff. The study employed a quantitative approach with a census method, where the entire population was used as the research sample. To test the hypotheses, Structural Equation Modeling (SEM) was utilized, allowing simultaneous and in-depth analysis of variable relationships. SEM was chosen for its ability to test causal relationships and provide accurate estimations regarding the influence of variables in the study. The findings indicate that auditor motivation has a direct and significant effect on auditor performance, with a greater contribution than task complexity. High motivation has been proven to enhance the efficiency and effectiveness of auditors' work. Task complexity also has a significant impact, though its contribution is moderate (value of 0.417). However, the study also revealed that other factors, such as integrity, professionalism, and auditor independence, influence auditor performance, even though they were not the primary focus of the research. This study emphasizes the importance of enhancing auditor motivation and managing task complexity, as well as integrating other factors into further analyses to provide a holistic understanding of the factors affecting the performance of government auditors.
MENINGKATKAN EFISIENSI ORGANISASI: PERAN KLASIFIKASI BIAYA DALAM PENGAMBILAN KEPUTUSAN Zakia Fikra; Naila Ariqah Putri; Widya Arsani Malau; Muhammad Rafianda; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.251

Abstract

This study explores the role of cost classification in improving organizational efficiency and its impact on decision-making processes. The primary objective is to analyze how accurate cost classification aids managers in understanding fixed, variable, direct, and indirect costs to make more informed financial decisions. By employing effective cost control and budget planning strategies, organizations can better manage their resources, reduce unnecessary expenditures, and improve overall performance. This research utilizes a case study approach to highlight practical examples of how cost classification directly contributes to operational efficiency. The findings indicate that proper cost classification not only facilitates decision-making but also enhances competitiveness in a highly dynamic market. Recommendations are provided to help organizations integrate cost classification into their financial management systems for sustainable growth.
Pengendalian Biaya Produksi dalam Manufaktur: Teknik dan Tantangan Ella Oktavinata Syahputri; Sulvio Berlusconi Sihombing; Nurhaliza Nurhaliza; Irma Wati; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.252

Abstract

Controlling production costs in manufacturing is a crucial aspect that influences a company's efficiency and profitability. This research discusses various strategies and best practices in cost control, including analysis of raw material, labor and overhead costs. By implementing lean manufacturing principles, companies can identify and reduce waste, and increase productivity. Additionally, the use of technology and automation can contribute to long-term cost reduction. Implementation of a quality control system that has also been proven to reduce defect costs and increase customer satisfaction. Through regular performance evaluations and continuous innovation, companies can optimize production processes and achieve competitive advantage. This research is expected to provide insight for practitioners and academics in understanding the importance of controlling production costs in manufacturing.
CONCEPT AND METHODOLOGY OF JOB ORDER COSTING THEORY AND PRACTICE Mela Zahrani; Amanda Enggelia Purba; Farhan Hilal; Mariana Mariana; Diana Diana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.253

Abstract

The concept and methodology of job order costing will be discussed in this article. As mentioned above, job order costing is a cost accounting method used by manufacturing companies to calculate and allocate production costs based on specific orders provided by customers. Job order costing is an ideal method if the product is unique and non-standard, which is usually the case in the construction, printing and private project sectors. Job order costing involves the collection of raw material costs, direct labor costs, and factory overhead costs which are aggregated and accumulated into separate accounts at order turnover. Once the order is completed, these costs should be reduced to the actual production account and accumulated if necessary. The generated order costing cost report is an important tool for analyzing profitability and decision making, which performs pricing and controls overproduction and unproductivity. Although this is the most accurate costing method, the first, most detailed cost accumulation, and often complex salvos. Innovation and technology, including accounting software, have also improved and increased the cost of audit work.
Digital Transformation in Local Government: Enhancing Financial Transparency through the Regional Financial Information System (SIKD) M. Rizki Maulidi; Zia Safira; Jihaan Nabila; Mariana Mariana; Rahmati, Rahmati
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.266

Abstract

This study aims to analyze the implementation of the Regional Financial Information System (Sistem Informasi Keuangan Daerah, SIKD) in enhancing financial transparency in local governments during the digital era. Additionally, it explores the impact of digital advancements on accountability and financial reporting, including their effects on efficiency and report quality. The study also identifies various challenges faced by local governments in achieving financial transparency and provides strategic recommendations to address these obstacles. The research employs a qualitative approach using a literature review method. Data were collected from scientific journals, research reports, and relevant articles discussing the role of information technology in enhancing transparency, the challenges of its implementation, and strategies for optimization. The data were categorized into three main themes: the contribution of information technology to transparency, barriers to its adoption, and strategic steps for optimization. The findings indicate that the implementation of SIKD, as mandated by Government Regulation No. 56 of 2005, significantly supports transparency and accountability in local financial management by facilitating structured and systematic documentation, management, and reporting of financial data. Digital transformation positively impacts efficiency, accuracy, and the openness of local financial information. However, several challenges persist, such as resistance to transparency, a lack of technological expertise, and limited infrastructure. To overcome these obstacles, collaboration between governments and communities, improving human resource competencies, and developing technological infrastructure are strategic steps to ensure better transparency.
PERBEDAAN TARIF JASA ANGKUTAN BECAK DI PASAR PANTE TEUNGOH MENURUT HUKUM ISLAM Safwan, Safwan
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.268

Abstract

This research seeks to comprehend the practices of becak fare collection at Pasar Pante Teungoh and assess them against the principles of Islamic justice. Employing a qualitative methodology, this study reveals that the prevailing fare collection system is often unilateral, opaque, and lacks negotiation mechanisms. In-depth interviews with becak drivers and passengers, coupled with an analysis of supporting documents, indicate that the practice of determining fares at the end of the journey and the subjective nature of fare setting constitute the primary issues. A legal analysis from an Islamic perspective concludes that these practices contravene the Islamic principles of fairness, honesty, and transparency in commercial transactions. This study underscores the significance of enhanced regulations and a heightened legal consciousness to establish a just and sustainable transportation system.
Tinjauan Hukum Islam Terhadap Praktek Bagi Hasil Tanaman Padi Pada Kalangan Petani Di Kemukiman Bambi Mustajab, Muhammad; Aulia, Vivi
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.272

Abstract

This study aims to determine the form of practice for the production of muzara'ah rice crops carried out by farmers and the causes of muzara'ah practices and Islamic legal views on violations of muzara'ah practices that have been carried out by the people of Kemukiman Bambi, Peukan Baro District, Pidie Regency. In this thesis the author uses a descriptive method with data collection techniques through observation, interviews and documentation. The results of the study indicate that the form of violation of muzara'ah practices committed by farmers in Bambi Village, Peukan Baro District, is that farmers want to get more profits and are not in accordance with an agreement that has been agreed upon, where farmers feel that everything is done by themselves and all risks that occur while working on the fields are their own responsibility. The cause of the violation of muzara'ah practices carried out by farmers in the Bambi Village, Peukan Baro District, was caused by dishonesty from the farmers and because of the very high need factor and it was very detrimental to the land owner. The view of Islamic law on the violation of muzara'ah practices that have been carried out by the community in the Bambi Village, Peukan Baro District is not appropriate because the farmers or cultivators are dishonest, therefore it is expected that all parties are always in accordance with what has been taught by Islam. Therefore, farmers must always be honest with land owners regarding the agreed practice of the muzara'ah contract.
Keadilan Ekonomi Islam sebagai Solusi Alternatif bagi Krisis Ekonomi Global Suud Sarim Karimullah
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.273

Abstract

This study aims to analyze how Islamic economic principles can be applied effectively in the global economic system. This study uses a library research method with a comprehensive literature analysis with a descriptive and analytical approach. The results state that Islamic economics is a paradigm that offers alternatives and transformative solutions to build a more just, sustainable, and humane global economic system. By integrating the principles of justice, solidarity, and sustainability, Islamic economics can answer the failure of capitalism and socialism in overcoming social inequality, exploitation of natural resources, and financial instability. Through instruments such as zakat, waqf, the prohibition of usury, and partnership-based financing, Islamic economics creates a balance between individual and collective interests while maintaining ecological balance. Challenges in its implementation, such as resistance from the capitalist system, lack of global understanding, and the need for harmonization with modern market mechanisms, require collaborative approaches, technological innovation, and commitment across countries. If implemented consistently, Islamic economics can revolutionize the world's economic structure, create equitable prosperity, and strengthen human relationships with the environment, building the foundation for a more harmonious and sustainable world order.
ANALISIS HUKUM ISLAM TERHADAP PENGGUNAAN KARTU KREDIT Muhammad, Muhammad; Rahmad, Rahmad
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.279

Abstract

Credit card as one of the most urgent needs for the middle class and above, is a modern payment system with security from the risk of carrying large amounts of cash which is very efficient. Legal provisions for the use of this product are needed, so that it has sharia restrictions, namely sharia provisions regarding the use of credit cards, for Muslims. This research is a literature study related to theoretical studies and other references related to the values, culture, and norms that develop in the social situation under study. The results show that there are three criteria for the theory used as the basis for the research, namely relevance, recency, and originality. Relevance means that the theory put forward is in accordance with the problem under study. The presence of Islamic credit cards that are presented for ease of transactions should not be a catastrophe for Muslims. The use of credit cards is focused on positive things for the security aspect of avoiding carrying large amounts of cash. Islamic credit cards should not be used for transactions that are not in accordance with sharia. The fiqh scholars have determined that it is not permissible to obtain ujrah (fee) for kafalah services, because when the guarantor pays the insured party's obligation, this resembles qardh (loan) which brings profit to the lender and is prohibited by Shariah. Not encouraging excessive spending by setting a maximum spending ceiling and having the financial ability to repay debts on time.

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