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Nyak Mustakim
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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 115 Documents
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STRATEGI PACKAGING PRODUK DALAM MENINGKATKAN PERSEPSI KUALITAS DAN MINAT BELI PADA MAKANAN KEBAB AL-BAIK BESUKI SITUBONDO Hasanah, Ikromatul; Dassucik, Dassucik; Agusti, Agusti
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): 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.v5i1.375

Abstract

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.
AUDIT KEUANGAN DAERAH (MENYIKAPI PERSPEKTIF PENERAPAN AKUNTANSI AKRUAL) Miftahul Jannah; Zulkarnaini, Zulkarnaini; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): 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.v5i1.378

Abstract

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.
ANALISIS PERBANDINGAN PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) DI NEGARA BERKEMBANG DAN NEGARA MAJU (INDONESIA DAN SINGAPURA) Fatmawati, Merine Mistin; Nawangsari, Ajeng Tita
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): 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.v5i1.401

Abstract

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.
REGULASI QRIS ATAS PENGEMBANGAN METODE PEMBAYARAN DIGITAL DI WILAYAH ASEAN Ulum, Moh. Bahrul; Sari, Nuzulia Kumala; Halif
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): 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.v5i1.412

Abstract

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.
PERAN AKUNTANSI MANAJEMEN DI ERA DIGITAL: TINJAUAN SISTEMATIS DAMPAK BIG DATA DAN KECERDASAN BUATAN Putri, Khofifah Amelia; Nawangsari, Ajeng Tita
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): 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.v5i1.416

Abstract

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.
ANALISIS PENGARUH HARGA DAN KUALITAS PRODUK TAHU TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN DESA CURAH JERU KABUPATEN SITUBONDO Kumala Sari, Reza Dwi; Mujianti , Sri Ayudha; Munawwir, Zainul
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): 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.v5i1.421

Abstract

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.
PENGARUH LITERASI DIGITAL MAHASISWA, PENDAMPINGAN MAHASISWA, DAN KOMPETENSI TEKNOLOGI UMKM TERHADAP TRANSFORMASI DIGITAL UMKM DI KOTA PALEMBANG DENGAN ADOPSI TEKNOLOGI SEBAGAI VARIABEL MEDIASI Maulana; Dwi Saputra, Nopa
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): 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.v5i1.444

Abstract

Digital transformation is a strategic necessity for MSMEs in Palembang City to increase competitiveness in the digital economy era. As digital natives, students possess digital literacy and mentoring skills that can accelerate the digitalization process of MSMEs. This study aims to analyze the influence of student digital literacy, student mentoring, and MSME technological competence on digital transformation, with digital technology adoption as a mediating variable. A quantitative approach was used through a survey of 150 student MSME mentors and 80 MSME owners. The research instrument used a Likert scale, and data analysis was conducted using Structural Equation Modeling (SEM-PLS) to test the direct and indirect effects between variables. The results show that student digital literacy, student mentoring, and MSME technological competence have a significant positive effect on digital technology adoption, while technology adoption has a significant effect on MSME digital transformation. Technology adoption also significantly mediates the relationship between the three independent variables and MSME digital transformation. The research model produced an R² value of 0.57, indicating that 57% of the variation in MSME digital transformation can be explained by the variables in the model. These findings underscore the importance of collaboration between students and MSMEs in accelerating technology adoption and the need to strengthen digital-based mentoring programs by local governments and universities
ANALISIS PERKEMBANGAN EKONOMI DIGITAL DALAM MENINGKATKAN DAYA SAING UMKM DAN PERTUMBUHAN EKONOMI DI INDONESIA Nansadiqa, Lisa
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): 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.v5i1.451

Abstract

Digitalization has contributed significantly to increasing economic growth in Indonesia through increased productivity, job creation, and expanding financial inclusion, especially for Micro, Small, and Medium Enterprises (MSMEs). However, the digital transformation of Micro, Small, and Medium Enterprises (MSMEs), especially in Banda Aceh City, is crucial in adapting to challenges and opportunities in the era of disruption. The purpose of this research is to determine the development and impact of the digital economy in increasing the competitiveness of MSMEs and economic growth in Indonesia, especially in the city of Banda Aceh. The purpose of this research is to determine the development and impact of the digital economy in increasing the competitiveness of MSMEs and economic growth in Indonesia, especially in the city of Banda Aceh. This study uses a descriptive qualitative method based on literature studies to analyze the development of the digital economy in increasing the competitiveness of MSMEs and economic growth in Indonesia. The results of the analysis show that the digital economy not only increases economic efficiency but also encourages the emergence of new business models or increases the competitiveness of MSMEs that are more adaptive to technological changes, thereby driving economic growth in Indonesia. Support from the government and all stakeholders is highly expected through pro-digitalization policies, increasing digital literacy, and infrastructure development as key factors in creating an inclusive and sustainable digital economic ecosystem. Overall, the digital economy plays a vital role in Indonesia's economic transformation towards the Industry 5.0 era.
KONSEP KEUNTUNGAN DALAM SYIRKAH AL-INAN DAN APLIKASINYA PADA BANK SYARIAH DI INDONESIA Syarbaini, Ahmad
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): 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.v5i1.471

Abstract

Islamic banking like other conventional banks, functions as an intermediary institution, meaning it is able to collect and distribute funds from various economic units to other economic units in need. Fund distribution by Islamic banking can be done in the form of funding based on the principle of profit and loss and profit sharing (PLS), namely mudharabah and musyarakah. Musyarakah is the best funding under Islamic law because this type of funding is based on the participation of the bank and consumers in capital investment, profit sharing, and responsibility for losses or risks arising from certain projects. The purpose and intent of this study is to analyze and describe the implementation of the Sharia system in Islamic banks in Indonesia, where Bank Sharia Indonesia, does not practice sharia principle in their entirety
PERAN KOMPETENSI DAN ETIKA AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT Hanafi, Reza; Tasya Marshanda, Cut; Sahputri Siregar, Alya; Syahara, Mutia; Dwi Ningrum, Silvi; Mahdalia, Desy
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): 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.v5i1.490

Abstract

Audit quality plays a crucial role in ensuring the reliability of financial reports and maintaining public trust in the audit profession. Various weaknesses in the audit process, discrepancies in findings between auditors, and ethical violations indicate that audit quality still requires serious attention. Through a literature review reviewing several national and international journals, this study outlines how auditor competence and ethics contribute to improving audit quality. The study's findings indicate that competence, encompassing technical ability, experience, and professional training, strongly influences auditor accuracy in assessing risks and detecting material errors. Meanwhile, auditor ethics, including integrity, objectivity, independence, and professional responsibility, serve as the primary foundation for maintaining honesty and transparency in audit implementation. Audit quality will achieve its best results when competence and ethics are applied in a balanced manner, as weaknesses in either aspect can compromise audit reliability. This study emphasizes the need for improved professional training and strengthened implementation of codes of ethics to support high-quality audits that gain public trust.

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