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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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Analisis Gharar dan ‘ADL dalam Rantai Pasok Gas Elpiji 3 Kg dengan Pendekatan Maqhasid Syariah di Pangkalan Fawaid Kecamatan Gondanglegi ahmad isfarhanuddin; roisul adib
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.v2i4.1438

Abstract

This study analyzes the application of the principles of gharar (uncertainty) and ‘adl (justice) in the subsidized LPG supply chain at Pangkalan Fawaid, Gondanglegi District, using the Maqashid Syariah approach. The primary focus of this research is to identify issues related to the distribution of subsidized LPG that involve Islamic economic principles, particularly concerning uncertainty and injustice that may disadvantage the public, especially low-income households. The main issues identified include the uncertainty of distribution schedules, price fluctuations, limited supply, and a lack of transparency in information, leading to unequal access for low-income households. The research employs a qualitative-empirical method with data collection techniques such as in-depth interviews, participatory observation, and document analysis. Five key informants were selected through purposive sampling to provide comprehensive insights into the issues surrounding subsidized LPG distribution. The data analysis used the interactive model by Miles & Huberman, with triangulation validation to ensure the accuracy and consistency of the findings. The results indicate the presence of gharar in several aspects, such as price uncertainty, quotas, and distribution schedules. Price uncertainty causes subsidized LPG prices to often exceed the Highest Retail Price (HET), while uneven distribution leads to injustice in access for households in need. Violations of the ‘adl principle are evident from the unequal and uneven distribution, which leads to access disparities among low-income households. Based on these findings, it is crucial to digitalize the LPG distribution system to make it more transparent, enhance supervision of distribution practices, and strengthen consumer literacy so they better understand their rights and obligations in accordance with Islamic economic principles. With these measures, uncertainty and injustice in subsidized LPG distribution can be minimized, leading to a more equitable and transparent distribution system.
Pemberdayaan Ekonomi Berbasis Filantropi Islam Lembaga DT Peduli : Studi Kasus Program Mustahik Mandiri Dede Sugih Hartono; Triana Apriani
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :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.v2i5.1479

Abstract

This research involves the DT Peduli program in an effort to empower the community's economy through the Mustahik Mandiri program. This program combines an Islamic philanthropic approach with the principle of economic independence, aiming to improve the welfare of mustahik while breaking the cycle of dependency. The program not only provides direct and sustainable financial assistance but also provides skills training, business mentoring, and full access to various economic resources. Thus, this intervention is designed not only to meet immediate needs but also to equip mustahik with long-term capacity to develop independently. The main vision of this program is to create a socio-economic transformation, where empowered mustahik are expected to transition into muzakki in the future. This process also strengthens the value of social solidarity and the strategic role of zakat in community development. The research method used is a descriptive qualitative approach with a case study strategy. Data were collected through in-depth interviews, participant observation, and documentation of several program beneficiaries in various regions. The data obtained were then analyzed using empowerment and sustainable development theories as an interpretive framework to understand the resulting impact. The research results show that the Mustahik Mandiri program has had a positive impact, increasing the income, skills, and self-confidence of beneficiaries. Furthermore, the program has contributed to the formation of stronger social networks and the capacity of community-based small businesses. These findings confirm that the Mustahik Mandiri program can be a model for sustainable economic empowerment, with significant implications for improving community welfare and strengthening the role of zakat in national development.
Mengembangkan Resource Advantage Theory Berbasis Nilai-Nilai Islam Anindya Putri Utami; Nurul Rizka Arumsari; Budhi Cahyono
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :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.v2i5.1482

Abstract

This research aims to integrate Resource Advantage (RA) Theory with Islamic values, especially the concept of maslahah, as a strategic approach to create a sustainable and ethical competitive advantage. RA Theory emphasizes the importance of superior resource management as a key factor in achieving a competitive position in the market. However, this theory tends to be oriented towards achieving financial benefits alone without paying attention to social or ethical aspects. On the other hand, the concept of maslahah in Islam prioritizes broader welfare, including benefits for individuals, society, and the environment, as well as avoiding harm. The integration of RA Theory with the maslahah principle offers a new conceptual framework that balances business interests with social responsibility. This approach emphasizes that resource management is not only geared towards maximizing profits, but also to provide sustainable and equitable benefits for all stakeholders. Thus, companies that implement strategies based on RA Theory and maslahah are expected to be able to effectively improve marketing performance while strengthening their reputation as business entities that are committed to ethical and sharia values. Furthermore, the implementation of this integration can help companies in dealing with the dynamics of the global business environment, including sustainability issues, corporate social responsibility, and consumer demands that are increasingly critical to business practices. The results of this research are expected to make a theoretical contribution by expanding the study of marketing management that is oriented towards ethics and sustainability, as well as practical contributions in the form of strategic recommendations for sharia-based and conventional companies that want to increase competitiveness through resource management based on Islamic values. Thus, this research not only enriches the academic literature, but also becomes a practical guideline for business actors in building sustainable, competitive, and equitable businesses.
Konsep Orientasi Pasar dalam Perspektif Islam Nurul Rizka Arumsari; Anindya Putri Utami; Budhi Cahyono
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :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.v2i5.1483

Abstract

The concept of market orientation is an important cornerstone in modern marketing strategies, where companies not only focus on a deep understanding of customer needs, but also actively monitor competitors and maintain internal coordination between departments. Jaworski and Kohli (1993) emphasized that market orientation is one of the key factors that can affect a company's performance. Through the use of market information, companies can adjust their business strategies to meet current customer needs while anticipating future needs. A strong market orientation is believed to be able to make a significant contribution to increasing the company's competitiveness in the long term. However, if market orientation is based solely on materialistic goals and worldly gains, then the value of sustainability and societal well-being is often overlooked. From an Islamic perspective, market orientation needs to be based on sharia values, especially the principle of maslahah. This concept emphasizes that every business activity must bring benefits, avoid harm, and be in harmony with maqasid al-shariah, which is to protect religion, soul, intellect, descent, and property. Thus, market orientation is not only directed at the fulfillment of customer satisfaction and competitive advantage, but also at the achievement of blessings and social welfare. The integration of maslahah values in market orientation gives birth to the concept of Maslahah Market Responsiveness, which is the ability of companies to respond quickly and appropriately to market dynamics while still being based on ethics and social responsibility. This is an advantage in itself because it not only improves marketing performance, but also strengthens the company's image as a trustworthy and ethical entity. By combining conventional market orientation and sharia values, companies can build a sustainable competitive advantage, increase customer satisfaction, and make a positive contribution to society at large.
Kontribusi Dana Desa, Lembaga Keuangan Syariah, dan Integrasi Ekonomi Regional terhadap Pertumbuhan Ekonomi Putri Amirah Hajarani; Imsar Imsar
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :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.v2i5.1497

Abstract

This study aims to analyze the contribution of village funds, Islamic financial institutions, and regional economic integration to regional economic growth. In the context of fiscal decentralization and regional development, these three variables play a strategic role in accelerating inclusive and sustainable economic development. Village funds serve as the primary instrument to finance infrastructure development and community empowerment. Meanwhile, Islamic financial institutions provide access to fair and Sharia-compliant financing, supporting the productivity of micro and small enterprises. Regional economic integration, particularly through inter-regional connectivity and cooperation, strengthens local markets and enhances regional competitiveness. The analysis method uses a descriptive-qualitative approach based on literature studies and secondary data. The findings indicate that the synergy among the three variables can drive equitable economic growth, although integrated policies and institutional capacity strengthening are still needed.
Pengaruh Stres Kerja, Beban Kerja dan Kompensasi terhadap Kinerja Guru SMK Negeri 2 Purbalingga Rissa Syabrina
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :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.v2i5.1499

Abstract

Vocational High School 2 Purbalingga will continue to face challenges related to teacher performance in 2024. Based on pre-research results and the data obtained, a shortage of teaching staff has been identified, leading to excessive teaching loads and hours, job stress, and dissatisfaction among some teachers with their compensation. This study aims to determine the extent to which job stress, workload, and compensation influence teacher performance at Vocational High School 2 Purbalingga. This study used a quantitative method with a survey approach. The population in this study was all 84 teachers, all of whom were sampled using a saturated sampling technique. Data processing was performed using SPSS version 25. The results showed that job stress had no effect on teacher performance, while workload and compensation had a significant effect. Simultaneously, job stress, workload, and compensation influenced teacher performance. The coefficient of determination value of 0.451 indicates that these three variables influence teacher performance by 45.1%, while the remaining 54.9% is influenced by other factors not examined in this study. Therefore, it is recommended that the school increase the number of teaching staff to reduce excessive teacher workload
Kompensasi Memediasi Beban Kerja Terhadap Kinerja Guru SMK Negeri 1 Bukateja Efi Nur Farianti
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :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.v2i5.1500

Abstract

Performance improvement can be measured through fair workload and appropriate compensation, but the problem that occurs at SMK Negeri 1 Bukateja is the opposite. There are several teachers who receive excessive workload and inappropriate compensation, resulting in a decline in teacher performance. This study aims to analyze the mediating role of compensation in the relationship between workload and teacher performance, thereby increasing motivation and job satisfaction which will have an impact on teacher performance. This study is a quantitative study with data analysis techniques using Part Least Square (PLS-SEM) using SmartPLS 3.0 software. Sampling used a purposive sampling technique, namely 91 teachers, with a data collection method using a questionnaire. The results of the analysis of the research hypothesis show that workload has a positive and significant effect on the performance of SMK Negeri 1 Bukateja teachers, compensation has a positive and significant effect on workload of SMK Negeri 1 Bukateja, workload has a positive and significant effect on the performance of SMK Negeri 1 Bukateja teachers, and compensation can mediate workload on the performance of SMK Negeri 1 Bukateja teachers. The findings of this study indicate that fair and adequate compensation can reduce excessive workload on teacher performance at SMK Negeri 1 Bukateja. The R-Square result is 60.1%, which is in the moderate category, with the remaining 39.9% explained by other variables outside the study.
Pemanfaatan Strategi Omnichannel dalam Transformasi Digital Marketing PT. Yakult Indonesia Persada Raihan Maulana, Adi Artanta; Zaky, Afif Amar; Magfiroh, Ayuk; Diva, Marcellina Mutiara; Pratama, Randy; Riyono Riyono
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :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.v2i5.1536

Abstract

The development of digital technology has driven a significant transformation in the company's marketing strategy, including in the health beverage sector. This study aims to examine the use of omnichannel strategies in supporting digital marketing in PT. Yakult Indonesia Persada. The method used is descriptive observation with a focus on the integration of digital marketing channels and traditional distribution. The results show that the implementation of an omnichannel strategy is able to create a consistent consumer experience, expand market reach, and strengthen brand image. The integration between digital channels such as social media and e-commerce with conventional distribution through Yakult Lady provides more flexible product access for consumers. In addition, educational and informative digital content has proven to be effective in increasing public health awareness and customer loyalty. However, challenges such as cross-channel information consistency and integrated technology management still need to be addressed. This study concludes that omnichannel strategy is a relevant and adaptive approach in dealing with the dynamics of the health beverage industry in the digital era. The implementation of this strategy not only supports operational efficiency, but also strengthens the relationship between the company and consumers through a personalized and sustainable experience. These findings are expected to serve as a reference for other companies in designing digital marketing strategies that are inclusive and responsive to changing consumer behavior.
Pengaruh Perputaran Modal Kerja, Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Profitabilitas : Studi Empiris Pada Perusahaan Pertambangan Periode 2020-2024 Istiqomah Istiqomah; Indah Rahayu Lestari
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :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.v2i5.1544

Abstract

Profitability is one of the most important indicators for assessing a company's financial performance, as reflects the extent to which management efficiently manages resources to generate profits for the company. The purpose of this study was to determine the effect of working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling technique with a non-probabilistic sampling approach based on specific criteria. As a result, 36 companies qualified for this study. Data were processed using multiple linear regression analysis with SPSS version 25. The results of this study indicate that working capital turnover has a positive effect on profitability, while cash turnover has no significant effect. Meanwhile, receivable turnover has a positive effect on profitability, and inventory turnover has a negative effect on profitability. These results indicate that effective current asset management in company can increase profits, while the low contribution of cash turnover indicates that liquidity don”t always correlate with profitability, the negative impact of inventory turnover indicates the potential for decreased profits if inventory management is suboptimal.. This study confirms that working capital management has diverse impact on profitability. Working capital and accounts receivable turnover are driving factors for improved financial performance, while cash turnover does not directly impact profits, inventory turnover can negatively impact profitability if not managed effectively.
Pengaruh Kinerja Keuangan terhadap Kebijakan Dividen dengan Ukuran Perusahaan sebagai Moderasi: Perusahaan Sektor Non-Keuangan yang Terdaftar di BEI Periode 2020-2023 Jamhari Ramdani Mukti; Rico Wijaya Z; Fredy Olimsar
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :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.v2i5.1568

Abstract

The Indonesia Stock Exchange (IDX) provides public access to investment. Investors can invest in various companies through publicly listed securities using capital market processes to obtain returns and dividends. To obtain returns and dividends, investors first read the company's financial statements to avoid losses. Aiming to provide empirical evidence, this study analyzed non-financial corporations listed on the IDX between 2020 and 2023 to determine the impact of financial performance on dividend policy, along with company size as a moderating variable. This research employed a quantitative approach and purposive sampling for data selection, which was updated in line with predetermined indicators. Over four years, 147 different companies served as study samples. The study used warpPLS 7.0 as a data analysis tool and combined outer and inner models to evaluate independent variable hypotheses and moderating hypotheses. The study found that liquidity plays a role in dividend policy, profitability plays a role in dividend policy, activity plays a role in dividend policy, and only solvency does not play a role in dividend policy. It was also found that company size does not moderate the relationship between liquidity and dividend policy, but it does moderate the relationship between profitability and dividend policy. Company size also does not moderate the relationship between activity and dividend policy, and does not strengthen the relationship between solvency and dividend policy.

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