cover
Contact Name
Nyak Mustakim
Contact Email
jurnaljhei@gmail.com
Phone
+6285260616107
Journal Mail Official
jurnaljhei@gmail.com
Editorial Address
Gedung A Kampus Al-Hilal Sigli. Jalan Lingkar Keniree, Kecamatan Pidie, Kabupaten Pidie, Aceh. Kode Pos. 24151
Location
Kab. pidie,
Aceh
INDONESIA
Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi
ISSN : -     EISSN : 28288033     DOI : -
Core Subject : Economy, Social,
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)
Articles 137 Documents
ETIKA BISNIS ISLAM DAN KEADILAN DISTRIBUTIF: TINJAUAN FILOSIFIS TERHADAP EKSPLOITASI HARGASAAT DARURAT BENCANA Muhammad Ridha; Chaidir Chaidir
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): January
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i1.494

Abstract

The practice of unnaturally increasing the price of basic necessities during a disaster is an economic phenomenon that often occurs in Indonesia. This research aims to analyze the practice from the perspective of Islamic law, especially through the concepts of ihtikar (hoarding) and tas'ir (pricing). Using qualitative research methods with a juridical-normative approach, this study evaluates how Islamic economic morality responds to market exploitation in the midst of a humanitarian crisis. The results of the study show that the price increase driven by the motive of speculation and the use of legal emergency conditions is haram, because it violates the principle of la darar wa la dirar (not to harm oneself and others). Although under normal conditions the price is determined by the market mechanism, the state has the authority to intervene in prices (tas'ir) to protect the public interest (maslahah mursalah) when there is a market distortion due to a disaster. This article concludes that the enforcement of Islamic business ethics is not only a matter of formal legality, but also about maintaining a balance between the rights of individual traders and the right of life of the masses. This research contributes to strengthening market regulation based on human values and distributive justice in sharia economic law.
DETERMINANTS OF DIGITAL MARKETING SUCCESS IN SMES: A SYSTEMATIC LITERATURE REVIEW Elvina Elvina
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): January
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i1.496

Abstract

This study aims to identify and synthesize the determinants of digital marketing success in Small and Medium Enterprises (SMEs) using a Systematic Literature Review (SLR) approach. The review followed PRISMA guidelines and analyzed articles retrieved from Scopus, Web of Science, Google Scholar, and Garuda databases published between 2011 and 2025. The findings indicate that digital marketing success in SMEs is driven by the interaction of technological, organizational, human resource, and external environmental factors. The effective use of social media, e-commerce, and digital platforms enhances SME performance and competitiveness when supported by integrated marketing strategies, digital competencies, and managerial support. This study contributes to the theoretical understanding of SME digital marketing and provides practical insights for practitioners and policymakers.
MARKETING STRATEGIES IN ENHANCING COMPETITIVE ADVANTAGE Halimatus Sa'diyah
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): January
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i1.497

Abstract

This study aims to analyze the role of marketing strategies in enhancing organizational competitive advantage through a Systematic Literature Review (SLR) approach. The literature search was conducted using Scopus, Web of Science, Google Scholar, and Garuda databases, covering publications from 2011 to 2025. The SLR process involved identification, screening, eligibility assessment, and synthesis of relevant studies focusing on marketing strategies, digital marketing, and competitive advantage. The findings indicate that marketing strategies, including the marketing mix, marketing intelligence, marketing innovation, customer orientation, and digital marketing, play a significant role in creating and strengthening competitive advantage. This relationship is reinforced by supporting factors such as customer satisfaction, marketing capabilities, innovation, and organizational performance. Furthermore, the adoption of digital technologies and sustainable marketing practices contributes to long-term competitiveness, particularly for small and medium-sized enterprises. This study provides theoretical contributions to the marketing strategy literature and practical implications for organizations in designing effective and sustainable marketing strategies.
CONTROL OF MANUFACTURING OVERHEAD COSTS IN PRODUCT COSTING Andre Saputra Hutajulu; Adisti Amalia; Ernita Ernita; Raujatul Jannah; Rozatul Zahara; Wirzi Karisa; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): January
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i1.498

Abstract

The control of manufacturing overhead costs is a critical challenge in determining accurate product costs. This systematic literature review analyzes 17 selected articles to examine the effectiveness of costing methods, the influence of firm characteristics, and the methodological profile of research in this field. The findings indicate that Activity-Based Costing (ABC) consistently outperforms traditional systems in providing accurate overhead cost allocation and relevant information for strategic decision-making. The success of implementing such systems heavily depends on firm contingency factors, with product mix complexity and availability of organizational resources emerging as key determinants. Methodologically, existing research is still dominated by qualitative approaches and case studies, highlighting the need for more inferential quantitative research to strengthen external validity and the generalizability of findings. The implications of this research emphasize the necessity of aligning costing systems with specific firm contexts and encourage the development of further studies with mixed-methods designs to address the complexities of overhead cost control in the modern manufacturing era.
ANALISIS UPAH LAYAK DALAM PERSPEKTIF EKONOMI ISLAM: Studi Pedagang Ikan Segar Pasar Kota Sigli Safwan Safwan
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): January
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i1.505

Abstract

Decent wage constitutes a crucial instrument for ensuring workers’ welfare and promoting economic justice. In modern economic practice, wage determination is often oriented toward market mechanisms and regional minimum standards, which do not fully take into account moral considerations and substantive justice. Islamic economics offers a normative approach that places justice, balance, and public welfare (maṣlaḥah) as fundamental principles in wage determination. This study aims to analyze the concept of a decent wage from the perspective of Islamic economics and examine its relevance to wage practices among fresh fish traders in the Sigli City Fish Market. The research employs a literature review method with a descriptive-analytical approach, examining classical and contemporary sources of Islamic economics and comparing them with wage concepts in conventional economics. The findings indicate that the Islamic concept of a decent wage is not solely oriented toward fulfilling workers’ basic needs, but also encompasses moral, social, and spiritual dimensions in line with the objectives of maqāṣid al-sharī‘ah. These findings underscore that the application of decent wage principles based on Islamic economics has the potential to enhance workers’ welfare and foster more just and sustainable employment relations.
THE EFFECT OF FINANCING RISK AND LIQUIDITY ON THE PROFITABILITY OF ISLAMIC COMMERCIAL BANKS Dewi, Nurmila
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): 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.v3i1.557

Abstract

This study aims to investigate how Indonesian Islamic commercial banks' profitability, measured by Return on Assets (ROA), is affected by Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR), and Financing to Deposit Ratio (FDR). Panel data regression analysis was used as a quantitative approach in this study. Purposive sampling was used to choose the sample, which comprised Islamic commercial banks registered with the Financial Services Authority (OJK). Five Islamic commercial banks with a total of 80 observations throughout the 2021–2023 period were selected based on the specified criteria. Secondary data from Islamic Banking Statistics, quarterly financial statements, and other relevant literature was used. EViews software was used to analyze data using the Fixed Effect Model (FEM). The results show that the profitability of Indonesia's Islamic commercial banks is significantly impacted concurrently by NPF, CAR, and FDR. ROA is significantly impacted negatively by NPF and CAR and positively by FDR. The research model appears to adequately account for variations in the profitability of Islamic banks, as indicated by the Adjusted R-squared value of 96.7%. These findings imply that controlling financing risk, guaranteeing capital sufficiency, and monitoring liquidity are essential components for improving the financial performance of Indonesia's Islamic commercial banks.
THE ROLE OF JOB SATISFACTION ON THE PERFORMANCE OF EDUCATIONAL STAFF Dewi, Nurmila
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v2i2.558

Abstract

This study aims to analyze the effect of compensation and leadership on the performance of educational staff with job satisfaction as a mediating variable at Lhokseumawe State Polytechnic. The approach used was quantitative with a survey method through questionnaires. A total of 85 educational staff members were selected proportionally and randomly from a total population of 155 employees. Data analysis was conducted using multiple linear regression assisted by SPSS software. The results showed that compensation and leadership had a positive and significant effect on job satisfaction. However, compensation and leadership did not directly affect the performance of educational staff. Meanwhile, job satisfaction was found to have a positive and significant effect on performance. The mediation test proved that job satisfaction fully mediated the relationship between compensation and leadership on performance. These findings emphasize the strategic role of job satisfaction in encouraging the improvement of educational staff performance within vocational higher education institutions.
PENGARUH HALAL AWARENESS, HARGA DAN MEDIA SOSIAL INFLUENCER TERHADAP INTENSITAS BERBELANJA PADA SHOPEEFOOD DENGAN RELIGIUSITAS SEBAGAI VARIABEL MODERASI Nuraisah; Rizal Agus; Muhammad Zuhirsyan; Nurlinda Nurlinda
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 2 (2026): July
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i2.424

Abstract

This study aims to analyze the influence of halal awareness, price, and social media influencers on shopping intensity through ShopeeFood, with religiosity as a moderating variable. This research employs a quantitative approach using primary data obtained from questionnaires distributed to 154 Muslim students of the Accounting Department at Politeknik Negeri Medan. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that price and social media influencers have a positive and significant effect on shopping intensity, while halal awareness has no significant effect. Religiosity was found to moderate the influence of price on shopping intensity but did not moderate the influence of halal awareness. These findings suggest that price and social media influencers play an essential role in encouraging consumers’ shopping behavior through digital platforms such as ShopeeFood, while halal awareness has not yet become a dominant factor. Overall, this research contributes to the development of marketing strategies based on religious values and Muslim consumer behavior in the digital era.
THE EFFECT OF PERCEIVED EASE OF USE, PERCEIVED USEFULNESS, AND TRUST IN QRIS ON GENERATION Z’S EXPERIENCE IN MSME TRANSACTIONS Maria Fitriani Fono; Citra Sarasmitha
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 2 (2026): July
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i2.439

Abstract

This study aims to analyze Generation Z's experience in using the Quick Response Code Indonesian Standard (QRIS) for transactions at Micro, Small, and Medium Enterprises (MSMEs), utilizing the Technology Acceptance Model (TAM) framework. This model examines the influence of three independent variables; Perceived Ease of Use (PEOU), Perceived Usefulness (PU), and Trust on the QRIS user experience (Y). A quantitative method was employed by distributing questionnaires to 96 Generation Z students from the Faculty of Economics and Business at Universitas Merdeka Malang who actively use QRIS for transactions at MSMEs. The data were analyzed through validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS 27. The results indicate that PEOU, PU, and Trust, both simultaneously and partially, have a positive and significant influence on Generation Z's experience in using QRIS. These findings underscore that ease of use, perceived benefits, and especially trust in system security (which has the most dominant influence) are crucial factors in shaping a positive digital transaction experience for Generation Z, while also supporting the transparency of MSME accounting information systems.
PERLINDUNGAN HUKUM BAGI KORBAN CYBER SABOTAGE DAN CYBER EXTORTION DALAM PERSPEKTIF HUKUM POSITIF INDONESIA: (STUDI KASUS: SERANGAN RANSOMWARE WANNACRY TERHADAP SISTEM INFORMASI TAHUN 2017) Pramesti; Ravael; Adryan; Zidan; Bagas
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 2 (2026): July
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i2.450

Abstract

The rapid development of information technology has increased digital efficiency while simultaneously expanding exposure to cybercrimes, particularly cyber sabotage and cyber extortion. The 2017 WannaCry ransomware attack serves as a concrete example of these two modes operating simultaneously through data encryption and ransom demands. This study aims to analyze the legal protection afforded to victims of such attacks within the framework of Indonesia’s positive law. Using a qualitative juridical-normative method, the research examines relevant regulations, including the Electronic Information and Transactions Law (UU ITE) and the Indonesian Criminal Code (KUHP), alongside academic literature and reports related to the WannaCry incident in Indonesia. The findings indicate that the attack significantly affected public institutions, particularly hospitals, whose operational performance was disrupted by encrypted data and system inaccessibility. Although UU ITE and KUHP provide a legal basis for electronic extortion and system interference, they do not explicitly regulate ransomware as a distinct offense. Victim protection both preventive and repressive remains insufficient due to the absence of clear mechanisms for restitution or compensation. This study highlights the need for regulatory reform, enhanced law enforcement capacity, and stronger national cybersecurity resilience to provide more effective and comprehensive protection for victims of modern cybercrimes.