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Nyak Mustakim
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Gedung A Kampus Al-Hilal Sigli. Jalan Lingkar Keniree, Kecamatan Pidie, Kabupaten Pidie, Aceh. Kode Pos. 24151
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Kab. pidie,
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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 96 Documents
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Devirsifikasi Perusahaan dan Manajemen Laba pada Perusahaan Manufaktur Azlina, Azlina; Agustina, Agustina
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.54 KB) | DOI: 10.61393/heiema.v2i1.100

Abstract

This study sought to ascertain the impact of diversification firms on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The study's data analysis approach uses multiple linear regression to predict the effect of the independent variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sampling method in this study was purposive. The survey results show that diversification firm affects earnings management. Proves that when diversifying firms, it will become a multi-business company that is not only engaged in one line of business, the more diverse the industries the company has, the more sources of income the company will have.
PEMBERDAYAAN USAHA EKONOMI PRODUKTIF (UEP) TERHADAP PENINGKATAN PENDAPATAN PENGAJAR PADA PESANTREN DI KABUPATEN BIREUEN Benazir Benazir
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2022): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.309 KB) | DOI: 10.61393/heiema.v1i1.101

Abstract

Productive Economic Businesses are able to increase and strengthen the basis of the economic life of most people, because the presence of UEP will provide jobs while increasing income for the community which will further reduce the excess and poverty level of an area. Bireuen Regency as one of the districts in Aceh province which is known as the city of students also utilizes UEP for its developers with the aim of increasing income. The existence of this Productive Economic Enterprises forum is expected to be a place to develop oneself, expertise, and add skills in various matters and expand association. The results obtained show that productive economic enterprises have a positive effect on buyers at the Bireuen Islamic boarding school, meaning that the UEP must continue to be empowered to meet the lifelong expectations of society in general, and Islamic boarding schools in particular. From these results it can be concluded that the UEP program can increase voter voting at Islamic boarding schools in the city of Bireuen. The program in the future will not only be carried out in Islamic boarding schools, it is hoped that it will also be carried out and implemented by the wider community.
Peramalan Volatilitas IHSG dan Estimasi Value-at-Risk Menggunakan Model Student APARCH Najibullah, Najibullah; Ariansyah, Ricky; Rizky, Fitrian
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): 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.v2i1.105

Abstract

This study aim to find the best model to predict daily volatility of IHSG using APARCH model under student-t distribution, estimate value-at-risk measure based on the model and compare it with the value-at-risk measure estimated from GARCH. This study limits the search only on APARCH model class. The sample are IHSG dataset which is derived from yahoo finance, starting from Jan 1st, 2015 to Dec 31th, 2021. The result suggest that value-at-risk measure estimated using student APARCH are more adept to negatif shock than that of GARCH. Nevertheless, the result of value-at-risk back-testing do not show any significant differences between those two.
DANA PENSIUN MENURUT HUKUM ISLAM DAN HUKUM POSITIF Mahmud, Muhammad
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): 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.v2i1.113

Abstract

This study aims to determine: the practice of managing pension funds according to Islamic law and positive law, as well as the similarities and differences in the management of pension funds in Islamic law and positive law. This study uses the library research method, which means that the collection of data or materials needed in writing this thesis comes from books, scriptures, theses, journals and theses. The results of this study indicate that the practice of managing pension funds according to Islamic law is appropriate as long as the pension fund is not used as a deposit and the pension fund is immediately withdrawn, not stored in the banking system, worrying that the bank is still a conventional system. The practice of managing pension funds according to positive law: A pension fund is an income received every month by an employee who is no longer able to work, to finance his next living, so that he is not left stranded when he is powerless to find other income. Article 1 Point 4 of Law Number 11 of 1992, states that a financial institution pension fund is a pension fund established by a bank or life insurance company, to administer a defined contribution pension program for individuals. Similarities and differences in pension fund management in Islamic law and positive law. Pension fund management in Islam is based on a contract agreed upon by both parties and does not contain usury, maisir, tadlis, gharar and other elements prohibited in Islam, while in conventional it uses general management laws and does not involve both parties. initial agreement, so that there are fears of elements that are prohibited from transactions that are prohibited in Islam. The similarity is that they manage funds with the aim of providing benefits to retired customers when they are no longer working in government agencies.
Hubungan Loan to Deposit Ratio (LDR) dan Return on Asset (ROA) Sri Winarsih Ramadana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2022): 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.v1i1.118

Abstract

This study aimed to determine the effect of the Loan Deposit Ratio on Return on Assets in banking companies listed on the Indonesia Stock Exchange in 2017-2020. The data analysis method in this study uses simple linear regression to predict the effect of the independent variables. The population in this study is all banks listed on the Indonesian Stock Exchange from 2017-2020, namely 42 banks. Furthermore, 30 samples were obtained. Of all the research samples, there were 30 banks with 120 research observations, namely 30 banks multiplied by the four years of the research period. The sampling method in this study was the purposive sampling method. The study results show that the Loan Deposit Ratio (LDR) significantly negatively affectsReturn on Assets (ROA). Overall, it shows that the higher the LDR, the lower the ROA. That is if the bank provides more loans than the ammo number funds collected from customer deposits, the profit generated by the bank (ROA) will be lower.
Pengaruh Sistem Penggajian terhadap Efektivitas Pengendalian Internal Rahmaniar Rahmaniar
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2022): 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.v1i1.119

Abstract

This study aimed to determine the effect of the payroll system on the effectiveness of internal control at PT. TransContinents. The data analysis method in this study uses simple linear regression to predict the effect of the independent variables. The population in this study were all employees of PT. Trans Continent, totaling 93 people. The sampling technique used in this research is saturated sampling, then employees of PT. The Trans Continent samples were employees who had worked for at least two years, namely 40 employees, and were then used as research samples. Of all the research samples, there were 30 banks with 120 research observations, namely 30 banks multiplied by the four years of the research period. The study results show that the payroll system has a positive effect on the effectiveness of internal control. Overall, a sound payroll system can help increase the effectiveness of internal controls within the company by ensuring data accuracy, reducing human error, managing budgets more effectively, and increasing compliance with regulations and policies
TINJAUAN HUKUM ISLAM TERHADAP PRAKTIK SIMPAN PINJAM PADA LKMS MAHIRAH MUAMALAH SYARIAH DI KOTA BANDA ACEH Yusniar; Jamaluddin; Balia
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.v2i2.168

Abstract

Pinjam-meminjam adalah perjanjian dengan pihak yang satu memberikan kepada pihak yang lain suatu jumlah tertentu, dengan syarat dikembalikan sejumlah yang sama dari berbagai model dan keadaan yang sama pula. Penelitian ini merupakan penelitian kualitatif menggunakan pendekatan deskriptif analitis dengan melakukan wawancara dan survey lapangan. Salah satu lembaga keuangan syariah yang diminati masyarakat kota banda aceh adalah Lembaga Keuangan Mikro Syari’ah (LKMS) Mahirah Muamalah, Kehadiran LKMS Mahirah Muamalah selain menjadi lokomotif baru dalam dunia perbankan syariah, juga memiliki tujuan untuk memberdayakan masyarakat menengah ke bawah terutama berdmisili di perdesaan agar memiliki usaha dan penghasilan yang cukup serta mengentaskan kemiskinan seluruh masyarakat Banda Aceh. Berdasarkan hasil penelitian menunjukkan bahwa proses pinjam meminjam sudah dilakukan dengan prinsip syariah sehingga pinjaman yang diberikan sangat sesuai dengan ajaran Islam dan masyarakat semakin merasa aman dengan transaksi yang halal.
TINJAUAN HUKUM ISLAM TERHADAP PENGGUNAAN NAMA PRODUK KULINER NON SYARI’AH DI KABUPATEN PIDIE : Analisis Fatwa MUI Nomor 4 Tahun 2003 Muhammad, Muhammad
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.v2i2.170

Abstract

This study aims to determine the mechanism of using culinary product names, the factors that influence the use of culinary product names, as well as an overview of Islamic law on the use of non-shari'ah culinary product names in Pidie Regency. The research method used is a qualitative method, in obtaining data using the library research method (library research), as well as the field research method (field research), namely by using interview techniques, observation, and documentation. The results of this study show the mechanism for using culinary product names with strange and unique designations due to the seller's background because of the high competition in the culinary business today. The selling factor by using a strange name is very influential on sales and adds to the attractiveness of buyers. The review of Islamic law on the use of non-shari'ah culinary product names in Pidie Regency is based on the analysis of the MUI Fatwa Number 4 of 2003, the results of the analysis of the naming of culinary products in Pidie Regency are not included in the names of non-shari'ah culinary products, they are still in accordance with review of Islamic law and permissible or not contrary to the MUI Fatwa. For now, many sellers of culinary products use names that are unusual but still/appropriate and not in conflict with the MUI Fatwa. One of the names of permitted culinary products is Bakso Mercon, Meatball Rudal, Duwer Dumplings, because these names do not lead to kufr / evil as explained by MUI Fatwa No. 4 of 2003.
KONSEP INVESTASI (AL-MUDHARABAH): PERBANDINGAN TEORI EKONOMI SYARI'AH DAN KONVENSIONAL T. ABRAR ZA
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.v2i2.172

Abstract

In a mudharabah investment profit sharing transaction, both parties can enter into a business agreement, where one party becomes the capital investor and the other party becomes the capital manager. From the management of investment funds, investment profits (profit) will be obtained and will then be divided into two according to the agreement (al-ittifaq). The implementation of the principle of investment profit sharing does not only apply in Sharia Financial Institutions, but also in Conventional Financial Institutions in the form of mudharabah and musyarakah savings and loans referring to the dual banking system regulations in Law no. 10 of 1998 concerning Banking. The agreement pattern in LKS is more tied to the principles and principles of muamalah which are profit and social oriented, whereas in LKK it is solely profit oriented. The profit and loss sharing pattern in LKS is based on the margin fee from profits (profits), while in LKK it is based on the level of interest rate fluctuations on principal savings and loans. The level of effectiveness in implementing investment profit sharing in LKS is more likely to enable efforts to accelerate the level of economic growth than in LKK.
PEMANFAATAN TEKNOLOGI INFORMASI DAN PENERAPAN PENGENDALIAN INTERN KAS Rahmaniar, Rahmaniar; Khairita. H
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.v2i2.173

Abstract

Internal cash control is a control process to achieve specific goals. Internal control is carried out by people from each organization, including management and all employees. Internal control is expected to provide reasonable assurance to managers and employees in an organization. The data analysis method in this study uses simple linear regression to predict the effect of independent variables. The population in this study amounted to 100 employees in the Aceh SKPD. The results showed that the use of information technology affected the implementation of internal cash control. However, it indicates that information technology can play an essential role in the performance of internal cash control in the Regional Work Unit (SKPD). By utilizing information technology, SKPD can improve efficiency and effectiveness in controlling and managing cash internally, such as identifying potential fraud or weaknesses in the cash control system, monitoring financial transactions in real-time, and making more accurate and transparent financial reports.

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