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Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30469015     EISSN : 3046983X     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, Maret, Mei, Juli, September, dan November. Misi Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi,Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi mengenai hasil penelitian terbaru yang telah dilakukan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 153 Documents
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Inovasi Akad Musyarakah dalam Perbankan Syariah: Perspektif Hadits dan Relevansinya dengan Praktik Modern M. Rafly Febryansyah; Khairiyah Fikri Azzahra; Akmalul Hajja; Rukaini Rukaini; Husni Kamal
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 4 (2025): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i4.1263

Abstract

This study aims to determine the innovation of musyarakah contracts in Islamic Banking, Hadith Perspective and its Relevance to Modern Practices. This study uses a descriptive qualitative method through a literature study method, with secondary data in the form of the Qur'an, hadith, and related literature. The analysis was carried out using the syarah maudhui (thematic) method of relevant hadiths. The research findings show that musyarakah values such as justice, transparency, trust (amanah), and the prohibition of betrayal and usury are the ethical and spiritual basis for Islamic banking operations. The application of the musyarakah concept today, including in the form of schemes such as musyarakah mutanaqisah and working capital financing, has encouraged innovation and flexibility in Islamic financial products.
Pengaruh Persepsi Kegunaan, Kepuasan Pengguna, Kesiapan Teknologi Informasi terhadap Minat Menggunakan E-Filing pada Wajib Pajak: Studi pada KPP Pratama Jambi Telanaipura Raenando Raenando; Youdhi Prayogo; Achyat Budianto
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 4 (2025): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i4.1264

Abstract

This study aims to examine the effect of Perceived Usefulness, User Satisfaction and Information Technology Readiness on the interest in using e-filing among taxpayers. The data of this study uses primary data by distributing questionnaires to Individual Taxpayers registered at the Jambi Telanaipura City Tax Office. The sampling method of this study is simple sampling with a sample of 100 taxpayers. The data analysis method used in the study is multiple regression analysis assisted by the IBM SPSS statistic 27 application. The results of this study indicate that perceived usefulness has a positive effect on the interest use of e-filing, user satisfaction does not affect the use of e-filing, while information technology readiness has a positive effect on the use of e-filing. Simultaneously, the independent variables, namely perceived usefulness, user satisfaction and information technology readiness, affect the interest in using e-filing.
Dampak Teknologi Organisasi terhadap Transformasi Struktur dan Budaya Perusahaan : Sebuah Tinjauan Literatur Handayani Handayani; Mela Candrika Putriana; Andhara Safa Lirani; Nurisma Kartika Dewi; Rauly Sijabat
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 4 (2025): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i4.1287

Abstract

The development of information technology has had a significant impact on changes in the structure of modern organizations. Technology is no longer seen merely as a supporting tool but has become the core driver of business and operational transformation across various industries. This literature review provides a comprehensive discussion of how organizational technology influences structure, culture, and work processes within organizations, as well as the adaptive strategies employed to address the challenges of the digital era. Using a descriptive-qualitative approach, this study examines the role of technology in enhancing operational efficiency, strengthening cross-functional collaboration, and accelerating data-driven decision-making. Additionally, this research presents several implementation studies of technology in today's digital business landscape, offering a practical overview of the evolving dynamics. This discussion aims to serve as a reference for academics, practitioners, and organizations in understanding and strategically leveraging technology to achieve sustainable competitive advantage.
Pengaruh Mekanisme Good Corporate Governance terhadap Kinerja Keuangan Perusahaan Sektor Infrastruktur Tahun 2020-2024 Arsipah Arsipah; Taufik Azis; Surono Surono
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 4 (2025): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i4.1306

Abstract

This study aims to analyze the effect of Good Corporate Governance mechanisms on financial performance in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The GCG mechanism in question includes institutional ownership, board of directors, board of commissioners, and audit committee. The company's financial performance is measured using the Return on Assets (ROA) indicator. This research approach uses quantitative methods with panel data regression analysis techniques. The population in this study consisted of all infrastructure companies listed on the IDX during the observation period, and purposive sampling technique was used to determine the sample in accordance with certain criteria. The test results show that partially, only the audit committee variable has a positive and significant effect on financial performance. Meanwhile, the variables of institutional ownership, board of directors, and board of commissioners did not show a significant effect. These findings reinforce the importance of the audit committee's role in overseeing and ensuring effective governance to support the improvement of the company's financial performance.
Peran Tim Nurul Musthofa dalam Mempromosikan Produk Seni Islam dan Kontribusinya terhadap Ekonomi Umat Baharudin Ardani; Muhamad Zen; Fatmawati Fatmawati
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 4 (2025): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i4.1312

Abstract

This study aims to examine the role of Tim Hadrah Nurul Musthofa in promoting Islamic art products and its contribution to strengthening the community’s economy through a literature review approach. As a religious art group, Tim Hadrah not only serves as a medium for da’wah and the preservation of Islamic culture, but also holds potential as a community-based creative economic agent. This research employs a literature study method by analyzing various written sources such as books, scientific articles, media documentation, and relevant digital content. The findings indicate that Tim Hadrah Nurul Musthofa is actively engaged in producing and marketing Islamic art products through social media platforms, live performances, and merchandise sales. These activities contribute to local economic empowerment and open up opportunities for synergy between art, da’wah, and the Muslim economy. This study underscores the importance of developing culturally grounded da’wah through Islamic arts as a means of social and economic empowerment in modern society.
Pengaruh Likuiditas, Profitabilitas terhadap Nilai Perusahaan Industri Sektor Semen di Indeks Saham Syariah Indonesia 2013 -2022 Faidah Rizkiah Ritonga
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 4 (2025): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i4.1333

Abstract

This study aims to confirm the effect of liquidity and profitability performance on the performance of the company’s value in the cement sector company in Indonesia. The data used in this study are secondary data with panel data types that combine time series and cross section data from annual reports. The population and samples of research are sub-sector companies registered on ISSI or the Indonesian Sharia Stock Index for annual report pulished consistently for the 2013 period -2022. A number of 5 companies on the ISSI for a period of 10 years so that the number of samples used is 50 samples. The analysis method used is quantitative with panel data regression analysis. The research results show that liquidity performance has a partial influence on company value with a significance level of 0.018. Meanwhile, partial profitability performance does not have an influence of 0.6104 on company value. Meanwhile, simultaneously, the current ratio liquidity and ROA profitability variables have no effect on company value with a significance level of 0.2838.
Pengaruh Biaya Pemeliharaan Intensif terhadap Keuntungan Ayam Pedaging di Kabupaten Nagan Raya Tria Widiawati; Said Mahdani
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 4 (2025): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i4.1363

Abstract

Livestock cultivation aims to meet the needs of animal food and improve the standard of living of farmers. Some of the factors that need to be considered in livestock cultivation include the selection of superior seeds, feed management, disease prevention and treatment, cages that meet standards, and marketing of livestock products. Livestock is one of the five agricultural subsectors where livestock is a cultivation or maintenance activity with the aim of benefiting from these activities. This study uses a type of quantitative research. The variables studied consisted of intensive maintenance costs and broiler profits. The population used in this study is all breeders in Nagan Raya Regency, each farm has different abilities and number of livestock. Therefore, the population used is all farmers with an intensive maintenance system in 5 sub-districts of Nagan Raya Regency, namely 12 chicken farmers. Because of the small number of populations, the sample in this study is the entire population. The data sources in this study consist of primary data and secondary data. In this study, quantitative analysis uses the Statistical Product and Service Solution (SPSS) version 26 computer program, because with this program analysis can be carried out quickly, and produce more accurate outputs. And the data analysis model used in this study is a simple linear regression method. The results of this study are that intensive maintenance costs incurred by broiler farmers have a very good influence on increasing profits from farmers' crops. Because with an intensive system the growth of chickens is more uniform and the deaths that occur in broilers can be avoided.
Perbandingan Metode Pengumpulan Data dalam Penelitian Kualitatif dan Kuantitatif dalam Arahan Ilmu Akuntansi Muammar Khaddafi; Linda Puji Kusuma; Liza Ulfitri; Tassya Putri Azzahra
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 4 (2025): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i4.1388

Abstract

In the accounting discipline, the choice of data collection method is crucial because it directly impacts the validity and reliability of research results. This study aims to compare data collection methods used in qualitative and quantitative approaches and examine their relevance in the context of contemporary accounting studies. Qualitative approaches emphasize in-depth exploration of accounting phenomena, particularly those related to human behavior, perception, and decision-making processes. Common techniques used in this approach include in-depth interviews, participant observation, and case studies, which enable researchers to understand the social and organizational context behind accounting practices. In contrast, quantitative approaches prioritize collecting numerical data that can be analyzed statistically. These methods typically use instruments such as questionnaires, surveys, and experiments to objectively test pre-formulated hypotheses. Results from quantitative approaches often provide broader generalizations, but can lose the nuances of social context gained from qualitative approaches. A comparison of these two methods reveals that each has its own advantages and limitations. Qualitative approaches excel in understanding processes and meanings, while quantitative approaches are strong in producing generalizable data. Therefore, in practice, accounting researchers often adopt a mixed methods approach to gain a more comprehensive understanding. This study concludes that a thorough understanding of the characteristics of both approaches is crucial for researchers to select appropriate data collection strategies. Thus, research can make a significant contribution to the development of accounting theory and practice in a more comprehensive and meaningful way.
Pengaruh Audit Internal Dan Sistem Informasi Akuntansi Dalam Menunjang Efektivitas Pengendalian Internal: Studi Kasus Pada Inspektorat Kabupaten Aceh Barat Dina Asmita; Lilis Marlina
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 4 (2025): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i4.1393

Abstract

Internal control plays a crucial role in supporting the achievement of an organization's goals. In general, internal control provides significant benefits in securing organizational assets, improving the reliability and accuracy of financial and operational information, and ensuring compliance with applicable policies, regulations, and laws. With effective internal control, an organization can protect its resources from the risk of misuse, fraud, or waste. This research is a quantitative study using multiple regression analysis. The population in this study was all 80 employees of the West Aceh Inspectorate. The number of samples used was calculated using the Slovin formula and random sampling technique, resulting in 45 people as research samples. The quantitative analysis in this study was conducted using the Statistical Product and Service Solution (SPSS) version 26 computer program, which allows for rapid analysis and produces more accurate output. The results of the study indicate that internal audit has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. In addition, the accounting information system also has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and better resource management. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and more effective and efficient resource management.
Peran BAZNAS Kabupaten Bandung Barat dalam Menyalurkan Zakat Produktif untuk Pengembangan Usaha Pada Semester I Tahun 2025 Devika Amanda Dahlia Putri; N Dian Anggraeni Nurhalisa; Yulianti Yulianti; Triana Apriani
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 4 (2025): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i4.1421

Abstract

This study aims to comprehensively examine the role of BAZNAS (National Amil Zakat Agency) of West Bandung Regency in the distribution of productive zakat as a means to foster community-based business development during the first semester of 2025. Productive zakat, unlike consumptive assistance, is positioned as a strategic instrument to improve the economic independence of mustahik (zakat recipients), particularly micro-entrepreneurs such as small shop owners, farmer groups, tailors, and individuals engaged in similar economic activities. The research adopts a descriptive qualitative approach to capture an in-depth understanding of program implementation. Data collection methods include in-depth interviews with BAZNAS officials, serving as key informants, and the examination of relevant documents, reports, and activity records. The findings indicate that the application process for assistance is conducted through formal, verified requests, ensuring transparency and accountability, rather than accepting open-form submissions. The form and amount of assistance are adjusted to the specific type and needs of each business, and recipients are prioritized based on the eight asnaf categories, with a focus on those who already have ongoing business activities. In addition to capital provision, the program aims to empower mustahik to transition into muzakki (zakat givers) over time, thereby creating a sustainable cycle of economic empowerment. Monitoring activities are conducted three times a year to assess progress and identify challenges. However, the study also highlights constraints, including limited mentoring sessions and the need for more consistent supervision to ensure that the assistance translates into long-term economic impact. To maximize effectiveness, stronger collaboration among BAZNAS, local communities, and regional government is recommended, alongside capacity-building initiatives for beneficiaries. This collaborative approach is expected to reinforce the sustainability and impact of productive zakat programs, contributing to broader poverty reduction and community empowerment goals.

Page 11 of 16 | Total Record : 153

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