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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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ANALISIS PENERAPAN ETIKA BISNIS ISLAM DAN URGENSINYA PADA UNIT-UNIT USAHA ORGANISASI KEMASYARAKATAN Nurvajri TR, Cut
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.v4i2.349

Abstract

The purpose of this writing is to provide analytical results related to the application of Islamic business ethics and its urgency in community organization business units. The research method used in this writing adopts a qualitative research method. The writing of this journal uses a literature review approach through several valid sources. The results of the research conducted are that community organizations have a role in the spiritual, economic, and social fields of society. Several community empowerment activities and social activities are supported by several mass organizations in managing the business units they run. Islamic business ethics include honesty, social responsibility, transparency, prohibition of usury, and having a fair attitude. The conclusion drawn from this study is that community organizations that implement sustainably can become pioneers in reviving a sharia-based economy. The urgency of Islamic business ethics in community organization business units includes becoming a role model in the sharia economy, increasing the competitiveness of community organization business units, realizing a just people's economy, preventing unethical business practices, and increasing public trust.
ANALISIS PERSEPSI MASYARAKAT KOTA SIGLI TERHADAP PINJAMAN PEMBIAYAAN MIKRO OLEH BTPN SYARIAH DALAM PENINGKATAN USAHA UMKM DITINJAU DARI HUKUM ISLAM Nansadiqa, Lisa
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.v4i2.351

Abstract

BTPN Syariah Bank operates based on the principle of financial inclusion, providing financial products and services to the public and businesses. BTPN Syariah also provides a business capital financing loan program for MSMEs. This study uses a qualitative method with a descriptive analytical approach. Data collection methods were obtained through direct observation, interviews, and documentation. The subjects in this study were the MSME community in Sigli City, or customers, and BTPN Syariah. The results of the study concluded that the perception of the MSME community in Sigli City is more positive in understanding the differences between Islamic banks and conventional banks. MSME actors in Sigli City are greatly helped by the presence of BTPN Syariah Bank, which can improve the community's economy. Furthermore, the practice of debt receivables with both parties benefits each other, namely Muqtarid (borrower) receives a loan so that they can meet their needs. While Muqrid (the lender) also receives a profit. According to Islamic law, financing loans provided by BTPN Syariah for business development contain elements of usury, because the principle carried out between the borrower and BTPN Syariah bank uses the principle of interest and depends on the interest system applied in conventional banks. Therefore, any addition to the loan amount from the debtor is said to be usury, but it depends more on the background and the consequences that arise.
BANK SYARIAH MENURUT PANDANGAN ULAMA KLASIK Muhammad, 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.v4i2.355

Abstract

Islamic banks are modern financial institutions that operate based on the principles of Islamic law, especially the prohibition of usury, gharar, and maisir. Although at the time of classical fiqh scholars there was no banking institution in its current form, the basic concepts they formulated in fiqh muamalah became an important foundation for the development of Islamic banks. Classical scholars such as Abu Hanifah, Malik bin Anas, Shafi'i, and Ahmad bin Hanbal agreed that any addition required in a loan contract is forbidden usury. The thoughts of Ibn Taymiyyah and Al-Ghazali also confirm that money is not a commodity to be traded for interest, but only a medium of exchange that serves to maintain the smooth running of economic activity. Principles such as justice ('adl), mutual consent, transparency, and cooperation in risk and profit formulated by classical scholars have proven to be relevant to the modern Islamic banking system. Through halal contracts such as murabahah, mudharabah, musyarakah, and ijarah, Islamic banks are a fairer and more ethical alternative to conventional banks. This study shows that the thinking of classical scholars remains relevant as a normative and ethical foundation in developing a contemporary financial system with social justice.
NIAT WHISTLEBLOWING: STUDI EKSPERIMEN PADA MAHASISWA AKUNTANSI DI INDONESIA Miftahul Jannah; Zusma Widawaty A. Wahab
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.v4i2.359

Abstract

Indonesia is a country that has initiated whistleblowing in 2018, but it can only be implemented in 2021, after previously in early 2021 a Memorandum of Understanding (MoU) with the corruption eradication commission was carried out. The whistleblowing system is an effective way to tackle fraud through empowering whistleblowers. This research was conducted with the aim of knowing the effect of ethical decision making, moral intensity, religiosity, and materiality level on the intention to undertake whistleblowing. This research is experimental based, while the respondents consist of accounting students at all universities in Indonesia, both State Universities (PTN) and Private Universities (PTS). This research was conducted by giving a case regarding whistleblowing to students, then the student answered several statements related to the given case. Data was collected by distributing questionnaires in the form of Google Forms, which were distributed online through social media. Data analysis was performed using SEM-PLS (Structural Equation Modeling – Partial Least Square). The results showed that the influence of ethical decision making, moral intensity, religiosity had a positive and significant effect on whistleblowing intentions.
ANALISIS FAKTOR DOMINAN YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN PRODUK MAKANAN HALAL DI KOTA LHOKSEUMAWE Intan Cahyani Rachman
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.v4i2.360

Abstract

This study aims to analyze the factors influencing the purchase intention of halal food products among the Muslim community in Lhokseumawe City. A quantitative approach was employed by distributing questionnaires to 100 respondents aged over 15 years. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the relationships among latent variables, namely halal awareness, product quality, price perception, brand image, and purchase intention. The results revealed that halal awareness or attitude does not significantly influence purchase intention, whereas product quality, price perception, and brand image showed significant effects. These findings indicate that external factors play a more dominant role in encouraging consumers to purchase halal products. Therefore, effective marketing strategies should integrate religious values with competitive pricing, high product quality, and a strong brand image to boost consumer interest in halal products.
ANALISIS HUKUM PERSAINGAN USAHA ATAS PENGARUH BRAND AWARENESS TERHADAP PENJUALAN PADA SCARLETT WHITENING Ambarwati, Mega Dewi
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.v4i2.385

Abstract

Persaingan usaha yang sehat antar pelaku usaha sangat diperlukan untuk memberikan pilihan dan keberagaman kepada konsumen atas produk yang berkualitas dengan harga yang kompetitif. Melalui brand awareness Scarlett Whiteneing yang sangat baik dapat berpengaruh positif yang signifikan terhadap keputusan pembelian. Hal ini menunjukan semakin tingginya kesadaran konsumen terhadap merek semakin tinggi juga konsumen akan memutuskan untuk melakukan pembelian produk. Penelitian ini menggunakan penelitian hukum normatif, yang berfokus pada analisis teks, norma, dan aturan hukum yang berlaku. Tujuan dari penelitian ini untuk menganalisis bagaimana pengaruh Brand Awareness terhadap penjualan produk Skincare Scarlett Whitening dalam perspektif hukum persaingan usaha. Hasil dari Penelitian menunjukan bahwa Brand Awareness berpengaruh positif dan signifikan terhadap penjualan produk, serta brand awareness yang dilakukan tidak melanggar hukum persaingan usaha yang berlaku. Dapat disimpulkan bahwa persaingan sehat dari brand Scarlett Whitening melalui brand awareness atas penjualan produk. Bahwa, upaya brand awareness yang dilakukan Scarlett Whitening untuk meningkatkan penjualan produk sudah mengidentifikasikan bahwa brand Scarlett Whitening merupakan pelaku usaha yang menerapkan prinsip persaingan usaha secara sehat, tidak melanggar hukum khususnya hukum persaingan usaha.
ENVIRONMENTAL DISCLOSURE IN LOCAL GOVERNMENT FINANCIAL REPORTS: A SYSTEMATIC LITERATURE REVIEW Firdaus, Anhar; Arifai, Muhammad; Mariana, Mariana; Fahira, Annisa; Silvia, Intan; Azaria, Putri Syaikah; Azzahra, Rahma
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): 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.v3i2.366

Abstract

This study aims to analyze the factors influencing the quality and disclosure level of local government financial statements as well as environmental accounting practices in the public sector. The research employs a Systematic Literature Review (SLR) method by reviewing 30 national and international scholarly articles from 2012 to 2024 sourced from databases such as DOAJ, Sinta, and Google Scholar. The findings reveal that the quality of financial statements is affected by human resource capacity, information technology utilization, and internal control systems. Meanwhile, environmental disclosure tends to improve with the adoption of green accounting, strengthened environmental ethics, and increasing public accountability demands. Furthermore, transparent and accountable financial reporting contributes to sustainable governance.
IMPLEMENTING SHARIA ACCOUNTING PRINCIPLES IN THE PUBLIC SECTOR: A SYSTEMATIC LITERATURE REVIEW OF CHALLENGES AND OPPORTUNITIES Chilshi, Indrya; Aini, Kuratul; Marina, Rani; Roja, Delga; Firdaus, Anhar; Arifai, Muhammad; Mariana, Mariana
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.v3i1.367

Abstract

This study aims to systematically examine the challenges and opportunities in implementing Sharia accounting principles within the public sector. Using a Systematic Literature Review (SLR) approach, it analyzes scholarly publications addressing practices, barriers, and the potential of Sharia accounting adoption in government institutions. The findings indicate that research remains largely concentrated on religious nonprofit entities, while implementation in formal public institutions—such as local governments, ministries, and state-owned enterprises—remains limited. Key obstacles include low levels of understanding among personnel, insufficient regulatory frameworks, and the absence of Sharia-based accounting standards for the public sector. Yet, integrating Sharia principles can enhance both vertical and horizontal accountability and foster ethical public governance. Therefore, regulatory development, human resource training, and institutional strengthening are crucial for achieving effective and sustainable implementation.
SWOT ANALYSIS OF SABRI KUPI COFFEE SHOP IN LHOKSEUMAWE CITY Eka Saputri; Reza Mauliza; Assyifa Anzar Miati; Nurmila Tina; Intan Cahyani Rachman; Zulfikar Zulfikar; Yusmika Indah
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.v4i1.379

Abstract

This study aims to comprehensively analyze the Strengths, Weaknesses, Opportunities, and Threats (SWOT) of Sabri Kupi Coffee Shop, a local business located in Lhokseumawe City, Aceh. Sabri Kupi was established in 2020, coinciding with the COVID-19 pandemic, and has since positioned itself as one of the coffee shops serving traditional Acehnese coffee while providing a comfortable space for social interaction. The research employs a descriptive qualitative method, with data collected through direct observation of the coffee shop’s operations and semi-structured interviews with the owner, employees, and regular customers. The findings reveal that Sabri Kupi has several notable strengths, including its strategic location, the distinctive taste of Aceh coffee, a friendly atmosphere, and adequate facilities. However, the study also identifies weaknesses, particularly limited promotional strategies and heavy reliance on coffee-based beverages. In terms of opportunities, the increasing trend of coffee consumption and the strong culture of socializing in coffee shops present significant prospects for business development. Conversely, threats primarily stem from the intense competition among numerous coffee shops in the surrounding area and the shifting preferences of consumers. Based on the SWOT analysis, this study provides insights and recommendations to strengthen Sabri Kupi’s market position, improve promotional efforts, and explore product diversification as strategies to enhance competitiveness in the local coffee industry.
FACTORS AFFECTING EMPLOYEE JOB SATISFACTION AT THE CLASS IB DISTRICT COURT OF LHOKSEUMAWE Cut Amanda Fatma Zuhra; Ghina Najwa Ilmi; Azra Batrisia; M. Aria Maulana; Halimatus Sa’diyah; Maulizar Maulizar; Nursyidah Nursyidah
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): 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.v3i2.380

Abstract

This study aims to identify and analyze the factors that influence employee job satisfaction at the District Court of Lhokseumawe Class IB. The examined factors include internal factors such as work, promotion, and relationships with colleagues, as well as external factors such as salary and supervision. This research employs a quantitative approach using an associative method. The sample consists of 23 employees selected through a saturated sampling technique. The data were analyzed using multiple linear regression with the help of SPSS software. The results show that, partially, the variables of work, promotion, and supervision have a significant effect on job satisfaction. Meanwhile, the variables of coworker relationships and salary do not have a significant partial effect. Simultaneously, all independent variables have a significant effect on job satisfaction. These findings highlight the importance for management to focus on specific internal and external factors in order to enhance employee satisfaction and performance within the court environment.

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