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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 96 Documents
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EMPLOYEE ENGAGEMENT AS A CATALYST FOR ORGANIZATIONAL PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW Nursyidah Nursyidah
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): 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.v4i1.317

Abstract

This study aims to analyze employee engagement as a key factor in improving organizational performance through a Systematic Literature Review (SLR) method. A total of 10 national journal articles published between 2019 and 2023 were reviewed using Prisma protocol. The results show that employee engagement positively influences organizational performance through several key variables, including job satisfaction, organizational commitment, motivation, work-life balance, organizational support, and inclusive leadership. Employees who are engaged tend to display extra-role behaviors, such as Organizational Citizenship Behavior (OCB), which strengthen organizational effectiveness. Furthermore, contextual factors such as leadership style and perceived organizational justice also play a significant role in reinforcing engagement. This study highlights the importance of an integrative and sustainable strategy in developing employee engagement as a foundation for achieving superior organizational performance.
URGENSI PENGAKUAN ASET DAN LIABILITAS PAJAK TANGGUHAN PADA ENTITAS BERBASIS PSAK Hilmawan, Wildan; Habib Yasin Al Quds; Yazid Fajar Ramadhan; Gina Sakinah
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): 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.v4i2.299

Abstract

Penelitian ini mengeksplorasi urgensi pengakuan aset dan liabilitas pajak tangguhan pada entitas berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK). Pengakuan item pajak tangguhan sangat penting agar laporan keuangan mencerminkan keuangan perusahaan yang sebenarnya, terutama mempertimbangkan perbedaan antara peraturan akuntansi posisi dan perpajakan. Menggunakan pendekatan studi literatur, penelitian ini mengkaji penerapan PSAK 46 tentang Pajak Penghasilan pada entitas di Indonesia. Hasil penelitian menunjukkan bahwa pengakuan aset dan liabilitas pajak tangguhan yang tepat berdampak signifikan terhadap kualitas laporan keuangan, meningkatkan transparansi pelaporan keuangan, dan mempengaruhi proses pengambilan keputusan manajemen. Penelitian ini mendemonstrasikan bahwa entitas yang gagal mengakui item pajak tangguhan dapat menyajikan informasi keuangan yang berputar, berpotensi mengakibatkan keputusan bisnis yang kurang optimal. Tantangan implementasi PSAK 46 meliputi kompleksitas dalam identifikasi perbedaan temporer, pertimbangan penilaian, dan masalah pemenuhan regulasi, yang mengharuskan para profesional akuntansi untuk mengembangkan pemahaman komprehensif tentang kerangka akuntansi dan akuntansi.
ASAS TRANSPARANSI DALAM PENGELOLAAN ZAKAT PERSPEKTIF PRINSIP MAQASHID SYARIAH: STUDI ATAS UU NO. 14 TAHUN 2008 TENTANG KETERBUKAAN INFORMASI PUBLIK Risdianto; Laila Yumna; Usman Alfarisi; Tajudin; Andi Hidayat; Siti Maerasoh; Rizadin Hijran Putra
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): 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.v4i2.307

Abstract

Penerapan prinsip syariah dalam pengelolaan zakat secara umum dimuat dalam Undang-Undang No. 23 Tahun 2011 tentang Pengelolaan Zakat. Salah satu dari pengelolaan zakat yang harus diimplementasikan adalah asas transparansi. Sedangkan sebagai bentuk jaminan konstitusional terhadap hak atas keterbukaan informasi publik, transparansi atas penyelenggaraan fungsi pelayanan di Indonesia ditetapkan melalui UU Nomor 14 Tahun 2008. Oleh karena itu, penelitian ini bertujuan untuk menganalisis asas transparansi dalam pengelolaan zakat melalui perspektif maqashid syariah dan mengevaluasi kesesuaian asas transparansi dengan UU Nomor 14 Tahun 2008. Penelitian ini merupakan penelitian kualitatif dengan pendekatan normatif yuridis. Sedangkan pengumpulan data dilakukan melalui literatur riview atau kepustakaan pada konsep maqashid syariah dan perundang-undangan terkait. Adapun hasil penelitian ditemukan bahwa asas transparansi dalam pengelolaan zakat merupakan kewajiban yang bersifat normatif dan sesuai dengan syariat. Hal ini tercantum sebagaimana Pasal 9 sampai dengan Pasal 11 UU Nomor 14 Tahun 2008 yang mewajibkan bagi lembaga zakat agar menyediakan informasi publik baik laporan keuangan maupun laporan kegiatan. Selain itu transparansi juga merupakan pengejawantahan dari maqashid syariah melalui penguatan etika, pemenuhan hak mustahik, pencegahan penyelewengan dana, edukasi publik dan distribusi yang adil dan berkelanjutan.
ANALISIS EFEKTIVITAS DAN TATA KELOLA PENGADAAN BARANG DAN JASA BERBASIS E-PROCUREMENT DI PT TERMINAL TELUK LAMONG Rusmansyah, Robi Ganda Novianto; Nanik Hariyana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): 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.v4i2.308

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas dan tata kelola pengadaan barang dan jasa berbasis e-procurement di PT Terminal Teluk Lamong, anak perusahaan dari PT Pelabuhan Indonesia (Persero) yang berlokasi di Jl. Raya Tambak Osowilangon KM 12, Surabaya, Jawa Timur. Terminal ini dikenal sebagai pelabuhan ramah lingkungan dan pionir dalam penerapan teknologi canggih dalam layanan bongkar muat dan logistik. Penelitian dilakukan selama bulan Januari hingga Juni 2025 dengan menggunakan pendekatan deskriptif kualitatif. Data diperoleh melalui observasi, wawancara, dan analisis dokumen pada unit kerja Resource and Procurement. Penelitian ini memfokuskan pada penerapan platform P-eproc.pelindo.co.id dengan metode pengadaan seperti penunjukan langsung dan tender terbatas. Hasil penelitian menunjukkan bahwa e-procurement meningkatkan transparansi, kecepatan proses, dan efisiensi dokumentasi. Namun, masih terdapat kendala seperti keterbatasan kapasitas SDM, masalah teknis sistem, serta pemahaman prinsip tata kelola yang belum optimal. Implementasi prinsip good corporate governance (GCG) sudah dijalankan, tetapi masih perlu diperkuat terutama dalam aspek akuntabilitas dan mekanisme evaluasi. Diperlukan penguatan kapabilitas internal dan pengembangan sistem guna memastikan e-procurement memberikan kontribusi optimal terhadap praktik pengadaan yang efektif dan akuntabel. Kata Kunci: e-Procurement, tata kelola, penunjukan langsung, tender terbatas, efektivitas
EKONOMI HIJAU DALAM PERSPEKTIF HUKUM EKONOMI ISLAM Maasah, Zahrotul
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): 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.v4i2.310

Abstract

This study explores the relationship between the green economy and Islamic economics, focusing on sustainability. Within Islamic economics, the concept of khilafah (stewardship) is emphasized as a manifestation of individual and collective responsibility towards the environment. The research employs a qualitative library research method, sourcing data from Islamic legal foundations, namely the Qur'an and Hadith, as well as various other references including scholarly journals, articles, research reports, and relevant documents. Data collection is conducted through a literature review technique, involving the examination of pertinent literature, books, and scientific journals related to the research topic. The findings indicate a congruence between the principles of Islamic economics and the concept of the green economy, which has emerged as a viable solution to global challenges in recent decades. Integrating Islamic economic principles with the green economy in the context of sustainability can be implemented through several initiatives, such as green financing by Sharia-affiliated banks, utilization of waqf for environmental projects, Sharia-compliant investments in the renewable energy sector, allocation of zakat funds for environmental programs, and halal certification for environmentally friendly products.
THE LEGALITY OF USING BITCOIN AS A TRANSACTION TOOL IN ONLINE BUYING AND SELLING: LEGALITAS PENGGUNAAN BITCOIN SEBAGAI ALAT TRANSAKSI DALAM JUAL BELI ONLINE Dewi, Erna; Ichsan, Muhammad
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): 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.v4i2.311

Abstract

Cryptographic-based digital currencies, such as bitcoin, function as a medium of exchange. Bitcoin is a digital currency that exists within the open source P2P payment system. P2P is a computer network model that consists of two or more computers, and each computer in that network has the ability to share with each other. Bitcoin is one of the most famous digital currencies. The benefits and drawbacks of using Bitcoin as a payment tool. This is because bitcoin has not met some criteria to be considered a currency, especially in terms of the principles of buying and selling transactions. While bitcoin does not have an underlying asset used as a basis for transactions. There are two conclusions that can be drawn in this regard. First and foremost, digital money is not a currency. Second, there is an element of ambiguity (Gharar). This research uses academic literature as the main source for information on the use of Bitcoin in online transactions. Other sources include scientific works, fiqh muamalah texts, journals, articles, online media, and more. This research is prescriptive, meaning that it assesses and establishes rules on whether using Bitcoin as a transaction tool in online sales is permissible. Material and pragmatic analysis derived from Islamic law is then applied. Research on normative Islamic law is an example of a study aimed at establishing clear rules on how to use Bitcoin currency. Research findings show that in the view of Islam, Bitcoin transactions as a payment tool do not meet the requirements of al-sharf because they violate Islamic rules stating that transactions must be conducted in cash, even if there are pending orders. This is based on verses in the Qur'an that declare Bitcoin as batil, gharar, and maysir.
THE EFFECT OF TRANSPARENCY AND VILLAGE FUND ALLOCATION ON VILLAGE ECONOMIC GROWTH Rahmi Raihan
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): 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.v4i2.319

Abstract

This study aims to analyze the effect of transparency and village fund allocation on village economic growth. The research was conducted in Pidie District using a quantitative approach with Structural Equation Modeling-Partial Least Squares (SEM-PLS). The sample consisted of 325 respondents selected through purposive sampling, representing beneficiaries of village funds. The results show that village fund allocation has a positive and significant effect on village economic growth, while transparency does not have a significant effect. These findings indicate that the success of rural economic development depends greatly on strategic and effective fund allocation. Although transparency is important, it does not directly contribute to economic growth unless accompanied by accountability and effective fund management. Therefore, a combination of strategic financial allocation, transparency, and community participation is essential for promoting sustainable village economic growth.
PUBLIC SECTOR ACCOUNTING REFORM: A SYSTEMATIC LITERATURE REVIEW Mariana Mariana; Diana, Diana; Arifai, Muhammad; Jannah, Miftahul
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): 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.v4i2.320

Abstract

This study aims to identify and categorize key findings in the literature related to public sector accounting reform, analyze the challenges and impacts of implementing accrual-based accounting, and formulate research directions and policy recommendations. The method employed is a Systematic Literature Review (SLR) of 10 national and international scholarly articles published between 2018 and 2023. The findings reveal that the implementation of accrual accounting in the public sector faces various challenges, including institutional barriers, bureaucratic resistance, dual reporting burdens, and a lack of digital infrastructure. Nevertheless, this reform also offers potential improvements in transparency, accountability, and efficiency in public financial management. This review recommends strengthening human resource capacity, integrating information systems, a phased transition approach, and harmonizing central and regional policies to support effective and sustainable accrual implementation.
TINJAUAN HUKUM ISLAM TENTANG CRYPTOCURRENCY: STUDI KASUS BITCOIN DALAM KATEGORI HARTA SYUBHAT Muhammad Ridha
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): 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.v4i2.331

Abstract

This study aims to analyze the legal status of Bitcoin from the perspective of Islamic law, focusing on the fatwa of the Indonesian Ulema Council (MUI), its classification as a syubhat property, and its fakyif fiqh. Bitcoin, as a leading cryptocurrency, poses a unique challenge to Islamic financial principles due to its decentralized nature and high volatility. This analysis highlights the core issues of gharar (uncertainty) and maisir (speculation/gambling) arising from the absence of a clear underlying asset and extreme fluctuations in value. The DSN-MUI fatwa expressly prohibits the use of cryptocurrencies as a currency, but allows them as commodities on the condition that they have clear underlying assets and real benefits. This position shows the complexity of valuing modern financial instruments. Bitcoin's absence of underlying assets and extreme volatility make it ineligible as a sharia-legal commodity, thus placing it in the category of shubhat property. This research provides understanding for Muslim investors facing complex modern financial instruments. Keywords: Bitcoin, Cryptocurrency, Islamic Law, MUI Fatwa, Syubhat Property, Gharar, Maisir, Takyif Fiqih.
ANALISIS IMPLEMENTASI AKAD-AKAD SYARIAH DALAM TRANSAKSI BISNIS UMKM TERHADAP KEBERLANJUTAN USAHA: STUDI KASUS UMKM KOTA SIGLI Safwan, Safwan
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): 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.v4i2.347

Abstract

This study aims to analyze the implementation of sharia contracts in business transactions of Micro, Small and Medium Enterprises (MSMEs) at the village level and their impact on business sustainability from the perspective of Islamic economic law. The focus of the case study on several MSMEs in rural areas shows that although there is awareness of sharia principles, the understanding and application of sharia contracts such as murabahah, musyarakah, and mudharabah still vary. Qualitative research methods with a case study approach and in-depth interviews were used to collect data from MSME players, Islamic financial institutions, and community leaders. The results indicate that proper implementation of sharia contracts can increase trust, fairness, and transparency in business transactions, which in turn contribute to the sustainability of MSME businesses. However, challenges such as limited access to information, lack of education, and uneven understanding of Islamic economic law remain. This study concludes that strengthening Islamic financial literacy and sustainable mentoring are crucial to optimize the role of Islamic contracts in supporting a resilient and sustainable village economy.

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