Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi
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)
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<![CDATA[THE SIGNIFICANCE OF LIQUIDITY, PROFITABILITY, AND SOLVENCY RATIOS ON FINANCIAL STABILITY: A SYSTEMATIC LITERATURE REVIEW ]]>
<![CDATA[M. Rizki Maulidi]]>;
<![CDATA[Siti Nabila]]>;
<![CDATA[Dhea Anggia]]>;
<![CDATA[Adela Amanda]]>;
<![CDATA[Miralda Salsabila Aisyah]]>;
<![CDATA[Mariana Mariana]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): Januari ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v5i1.335
<![CDATA[This study aims to examine the effect of financial ratios—including liquidity, profitability, and solvency—on corporate financial stability using a systematic literature review (SLR) approach. Data were collected from various scholarly articles published between 2013 and 2023, selected based on topic relevance and publication quality. The analysis focuses on Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) as representative indicators of each financial ratio category. The findings reveal that these financial ratios play a crucial role in reflecting a company’s financial health and stability. ROA indicates asset management efficiency, CR reflects the company’s ability to meet short-term obligations, and DER reveals capital structure and financial risk. Therefore, these financial ratios serve as vital diagnostic tools for corporate financial assessment and decision-making.]]>
<![CDATA[ANALISIS TREND KEUANGAN: PADA PERUSAHAAN XYZ ]]>
<![CDATA[tasya, tasya imelda]]>;
<![CDATA[Alsi, Alsi Shintia]]>;
<![CDATA[Nanda, Nanda Mauliza]]>;
<![CDATA[Salwa, Salwa Aidilla Fitri]]>;
<![CDATA[Pashya, Pashya Niasty Putri Pasaribu]]>;
<![CDATA[Hashifa Nuri]]>;
<![CDATA[Mariana Mariana]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): Januari ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v5i1.336
<![CDATA[This article discusses strategies for state financial management, emphasizing the critical role of government accounting in promoting efficiency, transparency, and fiscal accountability. In the context of public financial governance, government accounting functions as a tool to improve the quality of financial information through the application of reliable and consistent reporting standards. This study uses a literature review method, examining relevant regulations, government accounting standards, and best practices implemented in various countries. The findings indicate that proper implementation of government accounting can produce accurate and trustworthy financial reports, strengthen oversight of budget usage, and facilitate audit processes and fiscal policy evaluations. Furthermore, a well-established government accounting system enhances public trust in government institutions by increasing transparency in the management of public funds. This study recommends that governments strengthen institutional capacity for implementing accounting standards, improve the competencies of human resources, and promote the use of information technology in accounting processes. In conclusion, effective state financial management strategies can be achieved more efficiently and accountably through proper application of government accounting practices.]]>
<![CDATA[MODEL AKAD MUAMALAH KONTEMPORER BERBASIS DIGITAL: INTEGRASI MAQĀṢID AL-SYARĪ‘AH DAN INOVASI TEKNOLOGI KEUANGAN SYARIAH ]]>
<![CDATA[Abdi Dzul Jalal Ikram]]>;
<![CDATA[A. M. Nur Atma Amir]]>;
<![CDATA[Nelia Syafriawati]]>;
<![CDATA[Hamzah Khaeriyah]]>;
<![CDATA[Abdi Widjaja]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): Januari ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v5i1.350
<![CDATA[Digitalisasi dalam sistem keuangan Islam memunculkan kebutuhan mendesak akan pengembangan model akad muamalah kontemporer yang sesuai dengan prinsip syariah dan kompatibel dengan infrastruktur teknologi modern. Penelitian ini bertujuan untuk merumuskan struktur ideal dan pendekatan implementatif dari akad syariah berbasis digital yang adaptif terhadap dinamika ekonomi dan perkembangan teknologi informasi. Metode yang digunakan dalam studi ini bersifat kualitatif dan normatif dengan pendekatan multidisipliner, termasuk studi pustaka, analisis yuridis terhadap regulasi nasional dan fatwa Dewan Syariah Nasional, serta eksplorasi terhadap aplikasi teknologi seperti blockchain, smart contracts, dan artificial intelligence. Temuan utama menunjukkan bahwa integrasi teknologi digital dalam akad syariah dapat meningkatkan efisiensi, transparansi, dan inklusi keuangan tanpa mengorbankan kepatuhan terhadap prinsip-prinsip hukum Islam. Model akad digital yang dirancang berdasarkan maqāṣid al-sharī‘ah mampu memitigasi risiko hukum dan operasional, sekaligus menciptakan struktur transaksi yang adil dan akuntabel. Penerapan tanda tangan digital, algoritma kepatuhan, serta platform fintech syariah terbukti mendukung otomasi dan pengawasan akad secara berkelanjutan. Kesimpulan dari penelitian ini menegaskan pentingnya kerangka regulatif yang komprehensif, peningkatan literasi keuangan syariah, dan kolaborasi antar pemangku kepentingan untuk mendukung keberhasilan implementasi akad digital dalam sistem keuangan Islam kontemporer.]]>
<![CDATA[PENGARUH PENGETAHUAN KEWIRAUSAHAAN DAN MOTIVASI BERWIRAUSAHA TERHADAP MINAT BERWIRAUSAHA MAHASISWA STKIP PGRI SITUBONDO ANGKATAN 2022 ]]>
<![CDATA[Efendi, M.Ridho’i]]>;
<![CDATA[Dassucik, Dassucik]]>;
<![CDATA[Rasyidi, Ahmad Hafas]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): Januari ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v5i1.368
<![CDATA[This study aims to determine the influence of entrepreneurial knowledge and entrepreneurial motivation on the entrepreneurial interest of STKIP PGRI Situbondo students in the 2022 cohort. The high unemployment rate in Indonesia serves as the primary backdrop for the importance of encouraging the younger generation, particularly students, to develop an interest and ability in entrepreneurship. Entrepreneurship knowledge and entrepreneurial motivation are believed to be internal factors that can influence such interest. This study employs a quantitative approach using the ex post facto method. The research sample consisted of 100 students selected through proportional random sampling from three study programs, namely Economics Education, Mathematics Education, and Information Technology Education. Data collection was conducted through questionnaires and documentation. Data analysis techniques included validity and reliability tests and chi-square tests. Based on the results of the simultaneous multiple linear regression test (F-test), based on the results of the table above, it can be concluded that the calculated F-value is 1827.369 and sig. 0.001, indicating that the significance level is 0.001 < 0.05, thus rejecting H0. Therefore, Ha is accepted, and it can be concluded that there is an influence of entrepreneurial knowledge and entrepreneurial motivation on the entrepreneurial interest of students.]]>
<![CDATA[STRATEGI PACKAGING PRODUK DALAM MENINGKATKAN PERSEPSI KUALITAS DAN MINAT BELI PADA MAKANAN KEBAB AL-BAIK BESUKI SITUBONDO ]]>
<![CDATA[Hasanah, Ikromatul]]>;
<![CDATA[Dassucik, Dassucik]]>;
<![CDATA[Agusti, Agusti]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): Januari ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v5i1.375
<![CDATA[This study aims to explore the product packaging strategy implemented by Kebab Al-Baik in Besuki, Situbondo, in an effort to increase consumer perception of quality and purchasingg interest. The research approachc used is qualitative with a case study method. Data were collected though direct observation, in-depth interviews with business owners and several consumers, and visual documentation of product packaging. The results of the stdy indicate that packaging has an important roole as a brand communication element that is able to shape the perception of product quality in the eyes of consumers. Visual aspect such as design, color, logo, an the use of clean and safe packaging materials give a professional and hygienic impression that strengthens the positive image of the product.]]>
<![CDATA[AUDIT KEUANGAN DAERAH (MENYIKAPI PERSPEKTIF PENERAPAN AKUNTANSI AKRUAL) ]]>
<![CDATA[Miftahul Jannah]]>;
<![CDATA[Zulkarnaini, Zulkarnaini]]>;
<![CDATA[Mariana Mariana]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): Januari ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v5i1.378
<![CDATA[This study aims to analyze the role of public sector auditing in supporting the implementation of accrual-based accounting systems in Indonesian local governments. The adoption of accrual accounting as part of the implementation of International Public Sector Accounting Standards (IPSAS) requires stronger oversight, transparency, and public financial accountability. This research employs a descriptive qualitative approach using observation and document analysis as data collection techniques. The findings indicate that accrual-based accounting provides more comprehensive and relevant financial information, thereby enhancing the audit function in assessing compliance, performance, and the management of assets and liabilities. However, the implementation of accrual accounting still faces challenges related to human resource limitations, technical complexity, and the need to strengthen auditor independence. This study concludes that strong synergy between accrual-based accounting systems and high-quality auditing is essential to achieving transparent, accountable, and sustainable local government financial governance.]]>
<![CDATA[ANALISIS PERBANDINGAN PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) DI NEGARA BERKEMBANG DAN NEGARA MAJU (INDONESIA DAN SINGAPURA) ]]>
<![CDATA[Fatmawati, Merine Mistin]]>;
<![CDATA[Nawangsari, Ajeng Tita]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): Januari ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v5i1.401
<![CDATA[The researcher explained about the comparison of the implementation of Good Corporate Governance (GCG) in developing countries and developed countries, namely Indonesia and Singapore. The research was conducted with the aim of understanding the differences and similarities in corporate governance practices between the two countries. Indonesia, as a developing country, has its own challenges in implementing GCG due to the complexity of corporate structures, varying levels of industrial maturity, and diverse corporate cultures. The research method used is a qualitative method using a literature review that classifies articles based on books, scientific journals, articles, research reports, and relevant sources. The research results produce information about the differences in the implementation of GCG in Indonesia and Singapore due to differences in both regulations and measurement indices in each country.]]>
<![CDATA[REGULASI QRIS ATAS PENGEMBANGAN METODE PEMBAYARAN DIGITAL DI WILAYAH ASEAN ]]>
<![CDATA[Ulum, Moh. Bahrul]]>;
<![CDATA[Sari, Nuzulia Kumala]]>;
<![CDATA[Halif]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): Januari ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v5i1.412
<![CDATA[This study aims to examine the regulatory framework of the Quick Response Code Indonesian Standard (QRIS) as a legal instrument that strengthens Indonesia’s digital payment system and promotes its integration within the ASEAN region. The research employs a normative legal method using qualitative-descriptive analysis, based on a review of legal regulations, academic sources, and empirical data related to QRIS implementation at both national and regional levels. The findings reveal that the regulations issued by Bank Indonesia and the Ministry of Finance have provided a robust legal basis for ensuring efficiency and security in Indonesia’s digital payment ecosystem. Furthermore, the cross-border payment collaboration between Indonesia and Thailand serves as evidence of QRIS’s potential to enhance cross-border economic transactions and reinforce Indonesia’s role in regional digital diplomacy. The discussion emphasizes that strengthening the legal framework, data protection, and cybersecurity is essential to maintaining QRIS’s sustainability amid global digital transformation. Overall, QRIS acts not only as a digital payment instrument but also as a manifestation of national economic sovereignty, fostering efficiency, inclusivity, and competitiveness in the global digital economy.]]>
<![CDATA[PERAN AKUNTANSI MANAJEMEN DI ERA DIGITAL: TINJAUAN SISTEMATIS DAMPAK BIG DATA DAN KECERDASAN BUATAN ]]>
<![CDATA[Putri, Khofifah Amelia]]>;
<![CDATA[Nawangsari, Ajeng Tita]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): Januari ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v5i1.416
<![CDATA[This study aims to synthesise existing literature to map the impact of Big Data and Artificial Intelligence (AI) on the functions and roles of management accounting in the digital era. This study uses a qualitative approach with a Systematic Literature Review (SLR) method, collecting data from scientific articles published on Google Scholar between 2018 and 2025. The review results show that the integration of AI and Big Data has a significant impact on three main management accounting techniques: 1) Budgeting: AI enables more accurate forecasting, real-time cost monitoring and rapid corrective action. 2) Cost Analysis: Big Data transforms cost control from reactive to predictive and real-time, facilitating the identification of waste and optimising processes. 3) Performance Measurement: AI-based automation improves the accuracy and efficiency of financial reporting and supports sustainable decision-making. These developments are also transforming the role of management accountants from mere "number crunchers" to "strategic analysts" who interpret AI output for strategic recommendations. However, implementation faces challenges such as the need for significant IT infrastructure investment, the need for human resources skills in data analysis, and data security and privacy issues. Nevertheless, the strategic opportunities offered, such as increased operational efficiency and contribution to the Sustainable Development Goals (SDGs), are far greater.]]>
<![CDATA[ANALISIS PENGARUH HARGA DAN KUALITAS PRODUK TAHU TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN DESA CURAH JERU KABUPATEN SITUBONDO ]]>
<![CDATA[Kumala Sari, Reza Dwi]]>;
<![CDATA[Mujianti , Sri Ayudha]]>;
<![CDATA[Munawwir, Zainul]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): Januari ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v5i1.421
<![CDATA[This study aims to analyze the influence of price and product quality on consumer purchasing decisions at the Tofu Factory of Ibu Watik in Curah Jeru Village, Situbondo Regency. The research method used is quantitative with a descriptive approach. Data collection techniques included observation, questionnaires, and documentation. The sample consisted of 100 respondents who are end consumers. The analysis results show that both price and product quality, individually and simultaneously, have a significant effect on purchasing decisions. This confirms that consumers take into account affordable prices and good product quality when making purchasing decisions. These findings are expected to provide strategic input for local businesses to improve their product competitiveness.]]>
