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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 209 Documents
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Efektivitas Pengelolaan Zakat Perusahaan dalam Mengurangi Kesenjangan Ekonomi: Perspektif Muamalah Muhammad Alfian; Randi Shodik; Muhammad Sauqi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i3.2215

Abstract

This study aims to analyze the effectiveness of corporate zakat management in reducing economic inequality from the perspective of muamalah. The research employs a library research method with a qualitative-descriptive approach by examining various literature sources, empirical data, and regulations related to corporate zakat in Indonesia. The findings reveal that corporate zakat management achieves optimal effectiveness when zakat funds are distributed through a productive zakat scheme. This scheme is implemented through six main stages: preliminary surveys of beneficiaries, regular assistance, provision of business capital, business partner guidance, motivational training, and periodic evaluations of beneficiaries’ business development. However, practical implementation still faces several challenges. The allocation of funds for business capital among economically disadvantaged communities has only reached approximately 0.4%, while the majority of zakat funds, around 97.1%, are still utilized for consumptive assistance. This condition indicates that the economic empowerment function of zakat has not yet been fully optimized. Therefore, integrative solutions are required, including institutional strengthening through the establishment of Islamic microfinance units such as Baitul Maal wat Tamwil (BMT) internally, as well as stronger government regulations through tax deductible incentive policies externally to support the sustainable optimization of corporate zakat distribution.
Implementasi Standar Akuntansi Keuangan Syariah dalam Mewujudkan Kualitas, Transparansi, dan Akuntabilitas Laporan Keuangan Bank Syariah Fitri Zahra Berutu; Suci Ramadani; Muhammad Syafril Nasution
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i4.2064

Abstract

The development of Islamic banking in Indonesia necessitates a financial reporting system that is of high quality, transparent, and accountable, while remaining compliant with Sharia principles. Sharia Financial Accounting Standards (SAK Syariah) serve as guidelines for the preparation of Islamic bank financial statements to ensure compliance with Sharia principles while also meeting the information needs of stakeholders. This study aims to examine the implementation of SAK Syariah in realizing the quality, transparency, and accountability of Islamic bank financial statements. The research method employed is a qualitative approach using a literature review of regulations, accounting standards, and relevant scientific literature. The findings indicate that the consistent application of SAK Syariah can enhance the quality of financial information, strengthen reporting transparency, and promote accountability in fund management in line with Sharia principles. Nevertheless, challenges in implementation remain, particularly regarding human resource competence and the adjustment of accounting systems. Therefore, improving the competence of Sharia accountants and strengthening supervision are necessary to ensure the optimal implementation of SAK Syariah.
Dinamika Persepsi Nasabah Pembiayaan UMKM di BMT NU Kantor Wilayah Ngoro terhadap Keberlanjutan Usaha Elsa Setya Putri; Naily El Muna; Ashlihah Ashlihah
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i3.2228

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy, yet limited access to capital remains a major obstacle. Sharia financing from Islamic microfinance institutions is expected to support MSME business sustainability. This study aims to analyze MSME customers' perceptions of sharia financing, identify the internal and external factors influencing these perceptions, and examine the dynamics of perception changes after receiving multiple financing facilities. This research employs a qualitative approach with a case study method. Data were collected through in-depth interviews, observation, and documentation from MSME customers receiving sharia financing at BMT NU Ngoro Regional Office. Data validity was ensured through source and method triangulation. The findings indicate that MSME customers generally hold a positive perception of sharia financing. It is perceived as offering easy procedures, good service quality, and compliance with Islamic principles, thereby supporting capital increase and business sustainability. Perceptions are influenced by internal factors such as business experience and motivation, as well as external factors including market conditions and competition. Furthermore, customers' perceptions tend to become progressively more positive as their experience with receiving financing increases. The significant role of interpersonal service quality and mentoring in shaping positive perceptions is a key finding. In conclusion, sharia financing at BMT NU Ngoro Regional Office plays a vital role in supporting MSME business sustainability. Consequently, continuous improvement in service quality and business assistance is necessary.
Implementasi Standar Operasional Prosedur (SOP) oleh Leader dalam Menjaga Kualitas Produk Sepatu pada PT Masanda Jaya Brebes Disiya Intan Setiyawati
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i3.2229

Abstract

Field Experience Practice (PPL) or internship is a practical course carried out directly in a company according to the student's field of study, with the aim of integrating lecture theory and real work practice. PPL is worth 6 credits and is a mandatory part of the curriculum for undergraduate students at the Putera Bangsa Tegal Islamic Economics College. Students who have not participated in PPL are not considered to have met the academic qualifications as graduates. This program aims to produce competent graduates as academics, researchers, consultants, accounting practitioners, and creative, innovative, and professional Muslim entrepreneurs. Through PPL, students are expected to improve their personal qualities, work experience, and understanding of the business world and development policies. The PPL implementation took place from September 14, 2025 to January 15, 2026 at PT Masanda Jaya. The Sharia Business Management Study Program views PPL as a strategic tool to understand management practices, SWOT analysis, governance, and company strategies in achieving organizational goals. The PPL report compiled by the author has the theme of the FAJAR internship.
E-Commerce Sarana Pembentukan Loyalitas: Studi Kasus Gofood di Jombang Irkhamilatul Faizah; Naily El Muna; Ashlihah Ashlihah
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i3.2230

Abstract

This study aims to understand the role of E-Commerce in building customer loyalty, explain the process of loyalty formation, and assess how customers perceive service quality in relation to loyalty, using the GoFood service in Jombang as a case study. The rapid growth of online food delivery services has intensified competition, making customer loyalty a critical factor for sustainability. Employing a qualitative case study approach, data were collected through in-depth interviews with 30 GoFood customers and several drivers in the Jombang area. The findings reveal that E-Commerce platforms significantly enhance loyalty through user-friendly application interfaces, supporting features (such as live tracking, history, and digital payments), and beneficial promotions. The loyalty formation process occurs gradually through consistent positive experiences, moving from customer satisfaction to trust, and ultimately to habitual use. Crucially, the quality of driver services—including politeness, effective communication, punctuality, and order accuracy—emerged as a key determinant of customer comfort and repeat orders. This study implies that for E-Commerce platforms to maintain a competitive edge, strategies must integrate digital convenience with consistently reliable human interactions. The research contributes empirical insights from a semi-urban Indonesian context, highlighting that customer loyalty is not merely transactional but is built on a combination of technological ease, economic value, and positive interpersonal service experiences.
Inovasi Produk Fintech Syariah dalam Mendorong Inklusi Keuangan di Indonesia Eman Suherman; Iwan Setiawan
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i3.2231

Abstract

The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.
Strategi Pemasaran dalam Meningkatkan Minat Konsumen di Catering Lapak Ning Icha Rizki Wulandari; Naily El Muna; Ashlihah Ashlihah
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i3.2233

Abstract

This study aims to analyze the marketing strategy implemented by Catering Lapak Ning Icha to increase consumer purchase intention. The background of this research is the intense competition in the culinary MSME sector, particularly catering services, which demands effective and sustainable marketing strategies. A qualitative approach with a case study design was employed. Data were collected through in-depth interviews, observations, and documentation involving the business owner (represented by the operator), employees, and consumers. Data analysis was conducted using the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The findings reveal that the marketing strategy based on the 7P marketing mix (Product, Price, Place, Promotion, People, Process, and Physical Evidence) plays a significant role in increasing consumer purchase intention. In terms of product, the catering maintains taste quality, cleanliness, and menu variety. Pricing is set affordably and competitively. Easy location access and accurate ordering and distribution processes support the place and process aspects. Promotion is carried out organically through social media and word of mouth. Additionally, friendly and professional employee service, as well as physical evidence such as a clean business environment and neat packaging, contribute to positive consumer perceptions. The implications of this study suggest that consistent and integrated marketing strategies aligned with consumer needs can effectively enhance purchase intention and customer loyalty. This research serves as a reference for culinary MSME actors in designing effective and sustainable marketing strategies.
Tren Riset Green Banking pada Perbankan Syariah di Indonesia: Analisis Bibliometrik Tahun 2019-2024 Rafiqi, Iqbal; Sarah, Murniah
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i3.2234

Abstract

This study aims to analyze trends in scientific publications related to the application of green banking in financing products within Islamic banking in Indonesia during the 2019–2024 period. Using a bibliometric analysis method based on Google Scholar data and mapping via VOSviewer software, this study evaluates 60 selected articles. The study results indicate a significant annual increase in publications, with a primary focus on integrating green banking principles into Islamic financing policies, their impact on profitability, and the role of technology in supporting green banking. Additionally, the study found that environmental sustainability, green financing, and digital transformation are the most dominant themes in the development of green banking research within Islamic banking. Bibliometric network analysis indicates a strong interconnection between the concepts of green finance, sustainable banking, and Islamic banking in supporting sustainable economic development. This study also identifies opportunities for further research related to the effectiveness of green banking implementation on the financial performance and social responsibility of Islamic banking. These findings contribute to the development of green finance literature in the Islamic finance sector and serve as a strategic reference for regulators and practitioners in implementing sustainable banking policies in the future.
Pengembangan Kurikulum Bisnis Berbasis Syariah: Integrasi Outcome-Based Education, Kewirausahaan, dan Maqashid Syariah Afidah Nur Aslamah; Rangga Kusum Putra
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i3.2250

Abstract

This conceptual article discusses the development of a sharia-based business curriculum in higher education by integrating outcome-based education, entrepreneurship pedagogy, digital business competence, updated Islamic economy data, and maqashid shariah values. The study is motivated by the growth of the global halal economy, the expansion of Islamic finance, and Indonesia's strategic position in the global Islamic economy ecosystem. Methodologically, the paper uses a structured literature review and conceptual synthesis of higher education curriculum guidelines, Islamic business education literature, policy documents, and recent industry reports. The analysis shows that a credible sharia business curriculum should redesign graduate profiles, learning outcomes, learning experiences, and assessment systems around trustworthiness, justice, transparency, social responsibility, data literacy, and consumer protection. The article contributes an updated integrative framework and visual data synthesis for universities, study programs, and lecturers who seek to strengthen sharia business education while maintaining academic quality, employability, and ethical competence.
Implementasi Manajemen Aset dan Liabilitas Dalam Mengelola Risiko Likuiditas pada Bank Syariah Indonesia Rahma Septiani Adillah; Muthia Ghassanie Julaeha; Tina Lailasari; Yani Aguspriyani
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i3.2264

Abstract

This study aims to examine the implementation of Asset and Liability Management (ALMA) in managing liquidity risk at Bank Syariah Indonesia (BSI). The background of this research is based on the structural challenges faced by Islamic banking in managing liquidity, particularly following the merger of three state-owned Islamic banks in 2021, which established BSI as the largest Islamic bank in Indonesia. The method used in this study is a qualitative approach through library research. The data were obtained from BSI’s financial reports for the 2021–2024 period, regulations issued by Bank Indonesia and the Financial Services Authority (OJK), as well as various recent scientific literature. The results of the analysis indicate that BSI implements ALMA through four main mechanisms: (1) managing the maturity matching of assets and liabilities; (2) utilizing Sharia-based liquidity instruments such as SBIS and FASBIS; (3) conducting stress testing and cash flow projections; and (4) strengthening the internal control system through the ALCO committee. Following the merger, BSI’s Non-Performing Financing (NPF) ratio decreased from 2.93% in 2021 to 1.97% in 2024, reflecting an improvement in asset quality as well as liquidity stability. However, this study also identifies several challenges, including the limited availability of instruments in the Islamic money market and the complexity of managing third-party funds based on profit-sharing schemes. Overall, the study concludes that the effective implementation of ALMA plays a significant role in enhancing BSI’s liquidity resilience and serves as a fundamental basis for the sustainability of Islamic banking operations in Indonesia.

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