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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 178 Documents
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Implementasi Akad Salam dalam Sistem Penjualan Online di Kwala Official Ivana Kalista Intan Pratama; Naurah Syahla, Farelia; Lestari, Amanda
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.v3i1.1973

Abstract

This study aims to analyze the implementation of the Salam contract in the online sales system of Kwala Official, an online store selling bedding through the marketplaces Shopee, Tokopedia, TikTok, and Blibli. The research method used a qualitative case study approach, with data collection techniques through interviews, observation, and documentation. The results indicate that online sales transactions at Kwala Official reflect the principles of the Salam contract, characterized by advance payment before receiving the goods, clear product information, and guaranteed delivery times. Furthermore, the implementation of the Salam contract is further strengthened by the marketplace system, which provides advance payment facilities, return policies, and refund mechanisms, thus providing protection for buyers. The study also identified supporting factors, such as clear product descriptions and good store management, as well as inhibiting factors such as shipping delays caused by the shipping company, differences in product appearance, and marketplace technical issues. Overall, transaction practices at Kwala Official comply with the terms and conditions of the Salam contract from a Sharia perspective.
Pengaruh Perlakuan Akuntansi Murabahah Terhadap Kepercayaan Nasabah Misjelina Br Surbakti; Arriza Khana; Mujib Al Fathan; Arey Slaiman; Sob Ey Soppry; Muammar Khadapi
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.v3i1.2016

Abstract

Murabahah accounting is important for keeping things clear and responsible in Islamic financial institutions. Using murabahah accounting as required by PSAK 102, especially when it comes to how transactions are recorded, measured, shown, and shared, can affect how much customers trust the institution. This article looks at how the way murabahah accounting is handled influences customer trust, based on research from national and international academic sources. The study uses a literature review to look at past work on how murabahah accounting is used, how well it follows Islamic accounting rules, and what factors affect customer trust. The results show that when murabahah accounting is done clearly and consistently according to PSAK 102, it helps build customer trust. Being open about the cost of the item, the profit added, and how payments are made is a big part of making customers feel confident in Islamic financial services. So, murabahah accounting does more than just keep track of money—it also helps build trust and make Islamic financial institutions last longer.
Strategi Pemasaran Digital dalam Meningkatkan Branding pada Bisnis Busana Muslim di Toko “Hilya Collection” Lamongan Anna Putri Syafitri
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.v3i1.2017

Abstract

This study aims to analyze the digital marketing strategies implemented to enhance branding in the Muslim fashion business at the "Hilya Collection" Store in Lamongan. Using a deductive qualitative approach, data were obtained through online interviews and literature studies from various sources, such as books, articles, journals, and relevant social media. The "Hilya Collection" Store utilizes social media for product promotion, collaborating with agents and resellers through WhatsApp groups, Instagram Reels, Shopee accounts, Facebook, and TikTok. This digital marketing strategy helps the store build strong branding, increase customer trust, and expand its market reach globally. With consistent implementation of the right digital strategy, this business can compete in a wider market, reach more Muslim customers, and have a positive impact on the store's development. It is hoped that the implementation of this digital marketing strategy will continue to support the growth and success of the "Hilya Collection" Store in facing increasingly fierce market competition.
Pengaruh Finansial Technology Literasi Keuangan terhadap Kinerja UMKM dengan Inklusi Keuangan sebagai Variabel Moderasi : Studi Kasus Usaha Mikro di Kota Bandar Lampung Sopiyan Adi Permana; Irawan Irawan; Endang Asliana
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.v3i1.2036

Abstract

With financial inclusion acting as a moderator, the goal of this study is to examine how financial technology use and financial literacy impact microbusiness performance. Microbusinesses in Bandar Lampung City's food and beverage industry serve as the research subjects. This study employs a quantitative approach, using questionnaires to collect primary data from microenterprises. Purposeful sampling was used to choose 203 microbusinesses that met the research criteria. SPSS was utilized to analyze the data using multiple linear regression and Moderated Regression Analysis (MRA). The study's conclusions imply that the use of financial technology has an effect on microenterprises' performance. Additionally, it has been shown that financial literacy affects microenterprise performance. The findings show that key components in increasing microbusiness performance are the use of financial technology and the entrepreneur's capacity to supervise and make financial decisions. However, the test results indicate that financial inclusion cannot boost the impact of financial technology and financial expertise on microbusiness performance. This implies that the influence of financial technology and financial knowledge on business success is not necessarily enhanced by having access to financial services. It also shows that a key factor in increasing the success of microbusinesses is the characteristics of the entrepreneur. The research's objectives are to assist important stakeholders in creating plans for microenterprise growth, as well as to assist microenterprise actors in improving their financial literacy and utilizing financial technology to its fullest.
Analisis Persepsi Konsumen terhadap Harga dan Kualitas Produk dalam Keputusan Pembelian Dimsum Goreng Miya Dewi S; Javier Ikrom Aquino; Yohana Gardi Sefrin; Suci Sekar Arum S.A; Aisyah Rafifah Nabila
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.v3i1.2041

Abstract

Business competition in the culinary sector continues to increase along with changes in people's consumption patterns towards ready-to-eat food. One product that is quite popular is fried dim sum, which is known for its variety of flavors and relatively affordable prices. In this competitive environment, understanding how consumers perceive product price and quality is crucial for businesses to maintain and increase customer interest in purchasing goods. Consumer perceptions of product price and quality when they choose fried dim sum are the subject of this study. Informants were selected purposively in this study, which used a qualitative and descriptive approach, namely consumers who have purchased and consumed fried dim sum products. Data collection methods included comprehensive interviews, direct observation, and supporting documentation. The collected data were analyzed using an interactive analysis model developed by Miles and Huberman through steps such as data reduction, data presentation, and discovery. The results show that consumers view price as an indicator related to the affordability and suitability of the product value. Price is considered acceptable if it is commensurate with perceived quality. In addition, product quality, including taste, texture, cleanliness, and packaging, is a primary factor considered before making a purchase. Positive perceptions of product quality increase customer trust and encourage repeat purchases. This study concluded that customer perceptions or opinions about price and product quality influence fried dim sum purchasing decisions. Therefore, culinary businesses need to prioritize proportional pricing and maintain consistent product quality to enhance business competitiveness.
Analisis Komparatif Kinerja Saham: Abnormal Return dan Trading Volume Activity Sebelum dan Sesudah Pengumuman Kebijakan Tarif Impor Donald Trump Devani Anas Tasya; Usep Syaipudin
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.v3i1.2045

Abstract

This study aims to analyze the reaction of the Indonesian capital market to the announcement of Donald Trump’s import tariff policy using an event study approach. Market reactions are measured through abnormal return and trading volume activity of exporting companies listed on the Indonesia Stock Exchange (IDX), with an event window of three trading days before and three trading days after the initial tariff announcement on April 2, 2025 and the revised tariff announcement on July 15, 2025. This study employs secondary data in the form of daily stock prices and trading volumes, analyzed using descriptive statistics, normality tests, and the Wilcoxon Signed Rank Test. The results indicate that the Indonesian capital market reacts to the announcement of Donald Trump’s import tariff policy, as reflected by differences in abnormal return and trading volume activity before and after the announcements, thereby supporting signaling theory and the semi-strong form of market efficiency.
Analisis Penerapan Prinsip Good Corporate Governance (GCG) Pada PT Bank Mandiri (Persero) Tbk Febrianti Shakira; Hastiani Nasution; Ahmad Wahyudi Zein
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.v3i1.2046

Abstract

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles at PT Bank Mandiri (Persero) Tbk as one of the state-owned banks that plays a strategic role in the Indonesian banking system. The implementation of GCG is crucial in maintaining public trust, improving performance, and ensuring business sustainability in the banking sector. This research employs a qualitative method with a descriptive approach, focusing on secondary data analysis obtained from annual reports, corporate governance reports, sustainability reports, and official information published on the website of PT Bank Mandiri (Persero) Tbk. The results indicate that Bank Mandiri has consistently implemented the principles of transparency, accountability, responsibility, independency, and fairness in its corporate governance system. These principles are reflected in information disclosure practices, clear organizational structures, regulatory compliance, independent decision-making processes, and fair treatment of all stakeholders. Overall, the implementation of GCG at PT Bank Mandiri (Persero) Tbk contributes positively to strengthening internal control systems, enhancing public trust, and supporting the stability and sustainability of banking operations.
Studi Pengaruh Intellectual Capital dan Corporate Social Responsibility terhadap Kinerja Pasar pada Perusahaan Bank Umum Konvensional di Bursa Efek Indonesia Periode 2021 - 2024 Reyhan Jaya; Fitra Dharma; Agrianti Komalasari; Doni Sagitarian Warganegara
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.v3i1.2049

Abstract

The banking sector plays a strategic role in supporting financial system stability and capital market development. Market performance, reflected through stock returns, represents investor confidence in a firm’s prospects and sustainability. In recent years, investors have increasingly considered non-financial factors such as intellectual capital and corporate social responsibility in evaluating firm value. However, empirical findings regarding the effect of these factors on market performance remain inconsistent, particularly in the Indonesian banking sector. This study aims to examine the effect of intellectual capital and corporate social responsibility on market performance of conventional commercial banks listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. Intellectual capital is measured using the Value Added Intellectual Coefficient method, while corporate social responsibility is measured using a disclosure index based on the Global Reporting Initiative. Market performance is proxied by stock returns. Data analysis is conducted using multiple linear regression with the Ordinary Least Squares approach. The results indicate that intellectual capital and corporate social responsibility have a positive and significant effect on market performance. These findings suggest that effective management of intangible assets and social responsibility disclosure can enhance investor perception and firm value. The results provide important implications for bank management in formulating value-enhancing strategies and for investors in making investment decisions.  
Marketing 0.0 dan Trust Economy: Reposisi Kepercayaan sebagai Kondisi Pra-Keputusan dalam Teori Pemasaran Sani Gazali
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.v3i1.2057

Abstract

This article proposes Marketing 0.0 as a fundamental conceptual repositioning of marketing theory rooted in the Trust Economy framework. Unlike mainstream marketing theory, which positions trust as an outcome of communication, persuasion, or brand reputation, cross-disciplinary studies in economics, sociology, and neuroscience suggest that trust functions as a pre-decisional condition that precedes market exchange. This research employs a conceptual-theoretical methodology, synthesizing transaction cost theory, social capital, neuroeconomics, and contemporary trust literature. The article's primary contribution is formalizing the shift in trust's position from a dependent variable to an ontological gateway in marketing decision-making. Marketing 0.0 is positioned not as a stage in marketing evolution, but rather as a conceptual ground zero that enables continuous tactical adaptation without reliance on pseudo-novelty. The article concludes with theoretical and practical implications for the development of marketing science in an era of uncertainty and information saturation.
Pengaruh Pengetahuan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Moderasi Murni Lestari; Dewi Sartika; Fatmayanti Fatmayanti
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.v3i1.2083

Abstract

This study aims to analyze the influence of tax knowledge and tax sanctions on taxpayer compliance, as well as assess the role of taxpayer awareness as a moderation variable in individual taxpayers (WPOP) in West Aceh Regency. The research uses a quantitative approach with ex post facto design and survey methods. A sample of 100 respondents was selected through a random sampling technique based on the Slovin formula. Primary data were collected through a Likert scale questionnaire and analysis using instrument tests (validity and reliability), classical assumption tests, multiple linear regression analysis, and moderation regression tests to test hypotheses. The results of the study show that tax knowledge has a positive effect on taxpayer compliance. Tax sanctions also have a positive effect on taxpayer compliance. In addition, taxpayer awareness has been shown to moderate the relationship between tax sanctions and taxpayer knowledge. This means that the higher the taxpayer's awareness, the stronger the influence of tax knowledge and sanctions on taxpayer compliance. These findings are expected to be considered for tax authorities in formulating policies to increase compliance through education and strengthening tax awareness.

Page 17 of 18 | Total Record : 178

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