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INDONESIA
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
ISSN : 30469015     EISSN : 3046983X     DOI : 10.61132
Core Subject : Economy,
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.
Articles 178 Documents
Analisis Shifting Perilaku Ekonomi Masyarakat Muslim: Studi Kasus dari Pasar Tradisional ke Platform Digital di Pasar Tegal Gubug Firyaal Faadhilah; Cory Vidianti
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 6 (2025): November : 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.v2i6.1770

Abstract

The development of digital technology has led to significant changes in economic behavior, including among Muslim communities in Tegal Gubug. Economic activities that were once centered in traditional markets have now begun to shift to digital platforms such as marketplaces and social media. This study aims to examine the shift in the economic behavior of the Muslim community from direct interactions in Tegal Gubug Traditional Market to digital-based interactions in buying and selling transactions. The research employs a qualitative descriptive approach, with data collected through interviews and observations of Muslim traders and consumers who have transitioned to using digital platforms. The findings reveal that the main factors driving this shift are ease of access, time efficiency, and the expansion of marketing networks. However, the study also identifies challenges such as reduced direct social interaction among economic actors and a lack of understanding regarding the application of Islamic business ethics in the digital space. This research emphasizes the importance of internalizing Islamic values such as honesty, justice, and responsibility in every digital economic activity to ensure alignment with sharia principles.
Implementasi Sistem Informasi Manajemen Keuangan pada UMKM untuk Pengambilan Keputusan Ananda Amelia; Muhammad Irwan Padli Nasution
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 6 (2025): November : 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.v2i6.1777

Abstract

This study aims to explain how the implementation of a Financial Management Information System (MISK) can improve decision-making capabilities in Micro, Small, and Medium Enterprises (MSMEs). In the digital era, MSMEs are required to manage their finances quickly, accurately, and in an integrated manner to compete in a dynamic market. The SIMK offers a solution to simplify the process of recording, analyzing, and reporting financial information in real time, enabling business decisions to be based on valid data. Analysis of various studies shows that the implementation of a MISK can improve operational efficiency, financial reporting transparency, and the quality of managerial decisions. However, its effectiveness is greatly influenced by financial literacy, digital readiness, and the ability of human resources to operate the system. Many MSMEs still have not fully utilized technology due to limited capital and accounting knowledge. With training and government policy support, the implementation of a MISK is expected to strengthen the competitiveness of MSMEs, increase productivity, and achieve professional financial governance.
Analisis Realisasi Ketahanan Pangan Desa Patempuran melalui BUMDes: Optimalisasi Kedelai, Peternakan sebagai Pilar Ekonomi Mandiri Deviana Putri Alamanda; Nurizzatil Ramadhani; Emilianti Dewi Ponidi; Marva Dosi Januarta; Ziyad Hibatullah
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 6 (2025): November : 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.v2i6.1787

Abstract

This study investigates the implementation of the food security program and the establishment of independent economic pillars in Patempuran Village, Kalisat, Jember, by focusing on the central role of the Patempuran Sejahtera Village-Owned Enterprise (BUMDes). Using a qualitative approach with a case study design, this study explores the strategies, achievements, and challenges of program implementation in integrating two of the village's main agricultural potentials: soybean cultivation and livestock. The core finding is the formation of an Integrative Management Model in which the BUMDes acts as the primary institutional driver, synergizing the soybean and livestock sectors. The BUMDes successfully fulfills its dual function: as an economic institution (generating a net profit of approximately IDR 9 million from 1.8 hectares of soybean cultivation) and as a social institution empowering the community through job creation and additional income. This success is closely linked to the high level of active community participation, in line with Stakeholder Theory in strengthening legitimacy and a sense of shared ownership. However, implementation faces significant challenges, including irrigation constraints in hilly areas, livestock health risks, and a manual financial recording system (based on a simple Excel spreadsheet), which limits managerial capacity and full accountability. This study recommends immediate modernization of the accounting system, strategic investment in irrigation infrastructure, and strengthening intensive technical assistance to ensure long-term sustainability and equitable partner productivity.
Analisis dan Peramalan Indeks Saham Syariah Indonesia (ISSI) Periode 2020-2025 Menggunakan Model Arima Hildah Meliyana; Attabik Syifaul Jinan; Siti Nur Rosidah; Achmad Budi Susetyo
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 1 (2026): Januari: 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.v3i1.1826

Abstract

This study aims to estimate changes in the Indonesian Sharia Stock Index (ISSI) from 2020 to 2025 using the Autoregressive Integrated Moving Average (ARIMA) model. The growth of the Islamic stock market in Indonesia has increased rapidly, driven by public awareness of investments that follow sharia principles, as well as changes in macro and microeconomic conditions, especially during the COVID-19 pandemic which has had a significant impact on the financial market. This study relies on monthly ISSI data taken from official sources and analyzed with a quantitative approach using the time series method using EViews version 13 software. Statistical analysis and stationarity tests indicate that the ISSI data exhibits an increasing trend pattern and quite high volatility, so that a differentiation process is necessary to achieve stationarity. Based on the results of model testing and the selection of optimal information criteria, the ARIMA (1,1,1) model was selected as the most appropriate to capture the autocorrelation pattern and produce accurate short-term predictions. Projections indicate a stable growth trend until the end of 2025, with an estimated index of more than 8.3 million. The findings of this study indicate that the ARIMA model is an effective tool for forecasting ISSI movements and can be a strategic consideration for investors, financial institutions, and policymakers in developing sustainable investment strategies in the Indonesian Islamic stock market.
Pelaksanaan dan Sistem bagi Hasil Pembiayaan Al-Mudharabah pada Bank Muamalat di Rangkasbitung Diny Mutiara; Muhamad Rizal; Qaila Sofiani; Megania Kharisma
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 1 (2026): Januari: 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.v3i1.1848

Abstract

This study aims to comprehensively examine the implementation and mechanisms for results in Al-Mudharabah financing at Bank Muamalat Rangkasbitung, while also assessing the level of compliance of its implementation with sharia principles. This study applies a qualitative descriptive method with a field study approach involving direct observation, interviews, and review of documents related to Mudharabah financing procedures. The research findings show that Bank Muamalat Rangkasbitung implements a profit-sharing system based on the principles of justice (al-'adl) and trustworthiness (al-amanah). The profit-sharing scheme is carried out proportionally according to the ratio agreed upon in the initial contract, so that both parties have clarity regarding rights and responsibilities. The implementation of this system not only ensures the avoidance of usury but also strengthens the partnership between the bank and customers through practices of transparency, information disclosure, and a shared commitment to business management. Overall, these findings show that the implementation of Al-Mudharabah financing at Bank Muamalat Rangkasbitung has been running in line with several sharia values ​​and even supports the realization of fair, ethical, and sustainability-oriented Islamic economic practices. Thus, Mudharabah financing at the branch can be an example of the effective implementation of sharia contracts and is able to encourage the development of the sharia financial sector at the local level.
Analisis Pengaruh Etika Kerja Islam dan Core Values AKHLAK BUMN terhadap Kinerja Karyawan BSI: Studi Kasus BSI Corporate University Ariqah Ghina Hasnaputri; Yunizar Yunizar
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 1 (2026): Januari: 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.v3i1.1898

Abstract

As the center for employee competency development, BSI Corporate University (BSU) plays a crucial role in strengthening BSI’s competitiveness within Indonesia’s rapidly growing Islamic banking industry. BSU’s performance from 2021 to 2023 experienced fluctuations, indicating the need for an evaluation of factors influencing employee performance. Previous studies have also shown inconsistent findings regarding the influence of Islamic Work Ethics and AKHLAK core values on performance, thereby creating a research gap. This study aims to examine the influence of Islamic Work Ethics and AKHLAK core values on employee performance at BSU. Data were collected through a quantitative survey of BSU employees, resulting in 60 valid responses, and analyzed using SmartPLS 4.1.1.2. The research employed a descriptive quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) as the analytical technique. The findings indicate that Islamic Work Ethics and AKHLAK core values have a positive and significant influence on employee performance.
Optimalisasi Sistem Sertifikasi Halal Indonesia Untuk Mendukung Standar Internasional dan Kepuasan Konsumen Global Alfiana Yustia; Ahmad Sidiq; Dicko Syah Purnama Putra; Muhammad Ersya Faraby; Hawa Gazani
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 1 (2026): Januari: 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.v3i1.1910

Abstract

This study discusses the effectiveness of Indonesia's halal certification system in supporting international standards and increasing global consumer satisfaction. The study uses a descriptive qualitative method with a case study approach to analyze the implementation of the national halal certification system. The results show that the halal certification system has strengthened legal protection and consumer confidence in halal products through synergy between BPJPH, MUI, and LPH. However, there are still challenges in harmonizing halal standards between countries and increasing the recognition of Indonesian certification at the global level. The digitization of the certification process and integration with international standards are considered important to accelerate services and enhance the credibility of the national system. This study recommends strengthening collaboration among stakeholders, international halal diplomacy, and technology-based system innovation so that Indonesia can compete globally and play a role as a world halal certification center
Analisis Kesesuaian Praktik Akuntansi Ijarah dengan PSAK 107 : Studi Kasus Lembaga Keuangan Syariah Mela Desiyanti; Fahman Daffa Haidar; Rusda Diana; M Faqhi Firdaus; Mukhlishotul Jannah
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 1 (2026): Januari: 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.v3i1.1944

Abstract

One type of contract that is very important for the operations of Islamic financial institutions, especially for benefit-based services such as multi-service financing and gold pawnbroking. However, in its application, several problems continue to arise. The most prominent is the incompatibility with Financial Accounting Standards (PSAK) 107 and other Islamic accounting standards in terms of recording and disclosing ijarah transactions. This condition can cause the financial statements of Islamic financial institutions to be less transparent and accountable. Therefore, this study aims to examine how ijarah contracts are used and to what extent the application of ijarah accounting helps Islamic financial institutions become more financially transparent. The research was conducted by reviewing relevant literature, including the provisions of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), PSAK 107, and the fatwa of the Indonesian Ulema Council's National Sharia Board (DSN-MUI). The study shows that the proper use of ijarah accounting, which includes the recognition of ujrah income, the recording of asset gains, and the consistent disclosure of costs, can increase information transparency and stakeholder confidence in financial reports.
Dampak Sertifikasi Halal pada Strategi Pemasaran Produk UMKM di Sektor Makanan Moh Rihul Azhar; Ahmad Muqorrobin Alamsyah; Natasya Salsa Sabila
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 1 (2026): Januari: 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.v3i1.1963

Abstract

Halal certification is a primary requirement for Muslims when choosing food. This requirement is stated in Surah Al-Baqarah, verse 168 of the Quran, which commands Muslims to consume food that is halal and wholesome. Halal certification is assessed not only by the ingredients used but also by the entire production process, from processing and raw material use, transportation, to sales and consumption methods. In Indonesia, the development of halal products continues to grow rapidly in line with the large Muslim population. However, public understanding of halal certification, particularly for food and beverage products, remains relatively low. Based on this situation, this study examines the impact of halal certification on the marketing strategies of MSMEs in the food sector. This research seeks to answer two main questions: first, to what extent do MSMEs understand the importance of halal certification? and second, does the existence of halal certification influence consumer purchasing interest? The study used a library method, reviewing a variety of relevant literature, and an empirical approach to obtain data directly from the public.
Pemodelan dan Peramalan Harga Kopi Robusta Menggunakan Autoregressive Integrated Moving Average (ARIMA) dengan EViews Nurul Fazirah; Erizky Elsa Wisnuna; Muslihah Muslihah; Achmad Zakaria; Achmad Budi Susetyo
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 1 (2026): Januari: 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.v3i1.1968

Abstract

The relatively high volatility of Robusta coffee prices creates uncertainty for farmers, business actors, and policymakers in making economic decisions. This study aims to analyze the price movement patterns of Robusta coffee, determine the most appropriate Autoregressive Integrated Moving Average (ARIMA) model, and conduct short- to medium-term price forecasting for Robusta coffee. The data used consist of monthly Robusta coffee price data from January 2023 to September 2025, sourced from the World Bank Commodity Price Data. The analytical method employed is ARIMA using EViews software, beginning with stationarity testing using the Augmented Dickey-Fuller (ADF) test, model identification through ACF and PACF, parameter estimation, and residual diagnostic testing. The results show that Robusta coffee price data are non-stationary at the level but become stationary at the first difference, indicating integration of order one I(1). Based on model identification and diagnostic testing, the ARIMA (0,1,0) model is found to be the most appropriate and satisfies the white noise assumption. Forecasting results indicate that Robusta coffee prices are projected to remain relatively stable with a moderate upward trend through December 2026. These findings are expected to serve as a reference for decision-making by farmers, business actors, and the government in responding to Robusta coffee price dynamics.