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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 137 Documents
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ANALISIS EFISIENSI OPERASIONAL DAN IMPLEMENTASI AKAD MURABAHAH BIL WAKALAH SEBAGAI STIMULUS PROFITABILITAS PADA PT. BPRS TEUNGKU CHIEK DI PANTE Muhammad Ridha; Qatrunnisa Qatrunnisa
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.v5i2.645

Abstract

This study aims to analyze the mechanism of implementation of the murabahah bil wakalah contract at PT. BPRS Teungku Chiek in Pante and its implications for the profitability and operational efficiency of Islamic banks for the 2023–2025 period. The research method uses a qualitative descriptive case study approach, combined with quantitative financial ratio analysis. The results of the study show that murabahah financing with a modification of the hybrid contract scheme (murabahah bil wakalah) is the main choice of customers because of the transparency of the cost of goods and the certainty of installments through a fixed rate of 1.5% per month. The sequential implementation of the contract is considered to have met the principles of sharia compliance with DSN-MUI Fatwa No. 04/2000, DSN-MUI Fatwa No. 68/2008, and Qanun Aceh No. 11/2018 concerning Sharia Financial Institutions (LKS). Financially, this product contributes significantly to progressively increasing profitability. The Return on Assets (ROA) indicator rose sharply from 0.57% (2023) to 6.69% (2025) in line with a surge in net profit from IDR 6.32 million to IDR 82.56 million. The consistent decline in the BOPO ratio to 78.76% in 2025 proves the improvement in the efficiency of the bank's operational performance. This study recommends strengthening the quality of digital-based microfinance feasibility analysis to mitigate Non-Performing Financing (NPF) risks and maintain a positive trend of profitability.
PELAYANAN NASABAH DAN PENERAPAN MARKETING MIX (4P) BANK SYARI’AH INDONESIA KCP KEMBANG TANJONG Muhammad Ali
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.v5i2.650

Abstract

This study aims to examine customer service at Bank Syariah Indonesia (BSI) KCP Kembang Tanjong through the lens of the marketing mix concept (price, place, product, and promotion). It employs a qualitative, descriptive-analytical approach and is classified as field research, utilizing observation, interviews, and document analysis. The findings indicate that while the product and promotion aspects are well-executed, there are unsatisfactory elements regarding the price and place components. Specifically, the "price" aspect is not effectively implemented due to the presence of ambiguity (*gharar*), which disadvantages or disappoints customers. Regarding "place," customers feel uncomfortable due to the limited parking area and insufficient seating in the waiting room during peak times; additionally, there is frequent staff turnover, particularly among tellers and customer service representatives.
PELUANG DAN TANTANGAN KULINER VIRAL DI KOTA SIGLI: ANALISIS ETIKA BISNIS ISLAM Safwan Safwan; Muhammad Noufal
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.v5i2.651

Abstract

This study aims to analyze the overview of the viral culinary phenomenon in Sigli City, identify its operational opportunities and challenges, and evaluate these business practices from the perspective of Islamic Business Law. The research employs a descriptive qualitative method with a field research approach. Data collection was conducted through in-depth interviews with business actors and religious leaders, supplemented by documentation techniques from relevant institutions. The findings indicate that the geographical, demographic, and economic stability factors of Sigli City serve as the primary catalysts for the development of viral culinary businesses. Identified strategic opportunities include competitive locations, a broad market share, stable consumer purchasing power, capital accessibility, and the optimization of digital promotion. Conversely, the main challenges comprise intense market competition, volatile consumer trends, capital constraints, fluctuating raw material prices, and long-term business sustainability. Based on the review of Islamic Business Law, this line of business is categorized as halal and permissible (mubah) as long as it implements Sharia principles. The application of core values such as honesty (shidiq), trustworthiness (amanah), justice, and Sharia-compliant promotional ethics proved to be a crucial instrument in mitigating business risks while ensuring blessings (barakah) and long-term business resilience
OPTIMALISASI PENDAPATAN DAN LABA BANK UMUM SYARIAH MELALUI DANA PIHAK KETIGA DAN PENEMPATAN DANA Rezatullah; Muhammad Nasir; Teuku Zulkarnain
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.v5i2.659

Abstract

This study examines how third-party funds (DPK), placements with Bank Indonesia (PDBI), and placements with other banks (PDBL) affect income and profit of Islamic commercial banks in Indonesia, with income positioned as a mediating variable. The study uses a quantitative associative design and balanced panel data from 10 Islamic commercial banks during 2018–2022, producing 50 bank-year observations. Structural Equation Modeling (SEM) with AMOS was employed to estimate direct and indirect relationships at a 5% significance level. The results show that DPK and PDBI have significant negative effects on income, whereas PDBL has a significant positive effect. DPK does not directly affect profit, while PDBI has a significant negative effect and PDBL a significant positive effect. Income also has a significant effect on profit, although its coefficient is negative after the other funding-allocation variables are controlled. The mediation analysis indicates that income transmits the effects of DPK, PDBI, and PDBL to profit. These findings imply that increasing funding sources is insufficient without efficient allocation, liquidity management, and control of fund costs. Islamic banks should balance placements in liquid instruments with productive asset allocation to strengthen sustainable profitability.
AKUNTANSI MUDHARABAH: PERSPEKTIF SYARIAH DAN IMPLEMENTASINYA DALAM LAPORAN KEUANGAN BANK SYARIAH Maulena Maulena; Mona Fitri; Naila Afifah Sharfina; Yusri Hazmi; Mariana Mariana
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.v5i2.663

Abstract

This study aims to analyze the implementation of mudharabah accounting in Islamic banks based on sharia principles, the Sharia Financial Accounting Standards (SAK Syariah), and the characteristics of mudharabah financing. The main focus of the study is to understand how profit and loss sharing is conducted fairly between shahibul maal and mudharib, as well as the role of agency theory and trust theory in enhancing transparency and reducing moral hazard risks in Islamic bank financial statements. The research method used is a literature review, analyzing various sources related to mudharabah accounting and the implementation of SAK Syariah, such as books, scientific journals, and research reports. The analysis process is descriptive, synthesizing the key findings from the selected literature based on relevance and authority. The study results indicate that the implementation of mudharabah accounting must ensure that sharia principles are maintained, while emphasizing transparency and accountability in financial reporting. Additionally, the role of supervision and trust between shahibul maal and mudharib is crucial in maintaining an efficient and fair relationship. This research also evaluates how mudharabah accounting contributes to the sustainability of the Islamic banking industry and provides recommendations for improving financial reporting and strengthening trust in the sharia investment system.
DESENTRALISASI FISKAL, KEMANDIRIAN KEUANGAN DAERAH, DAN PERTUMBUHAN EKONOMI REGIONAL: SYSTEMATIC LITERATURE REVIEW Diana Diana
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.v2i2.665

Abstract

Fiscal decentralization can improve regional efficiency, but its results depend on revenue authority, transfer design, expenditure quality, and institutions. This systematic review examines links among decentralization, fiscal autonomy, growth, inequality, and poverty. Peer-reviewed studies published from 1998 to July 2023 were searched through Google Scholar, Crossref, and publisher websites. Thirty substantive studies were synthesized, including nine publications from the requested Google Scholar profile that provide Indonesian and Acehnese fiscal context. Revenue decentralization is more consistently associated with growth when local tax authority and accountability are meaningful. Transfers can narrow fiscal gaps, yet weak formulas may reduce own-source revenue effort. Indonesian evidence is mixed because fiscal capacity, public-service quality, and institutions vary widely. Policy should combine stronger local revenue administration, transparent equalization, productive spending, and performance monitoring.
PAJAK, SUBSIDI, DAN BELANJA SOSIAL UNTUK PERTUMBUHAN EKONOMI INKLUSIF: SYSTEMATIC LITERATURE REVIEW Diana Diana
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.v3i1.666

Abstract

Fiscal policy shapes growth and distribution through tax design, expenditure composition, subsidies, and social protection. This systematic review examines peer-reviewed studies published from 1990 to December 2023 using Google Scholar, Crossref, and publisher websites. Twenty-three studies were synthesized, including works from the requested author profile on property tax, subsidized LPG, and housing assistance. Fiscal composition matters more than aggregate government size. Highly distortionary taxes may weaken investment, while recurrent property taxes can be less harmful when equity safeguards and sound administration exist. Infrastructure, education, and health spending support growth when project quality is adequate. Broad energy subsidies are costly and often poorly targeted; reform works better with gradual adjustment, targeted compensation, and clear communication. Inclusive fiscal policy requires efficient revenue, productive expenditure, focused social protection, and transparent evaluation.

Page 14 of 14 | Total Record : 137

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