cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
NUR ROKHMAN
Contact Email
info@areai.or.id
Phone
+6285726173515
Journal Mail Official
info@areai.or.id
Editorial Address
Perum Cluster G11 Nomor 17 Jl. Plamongan Indah, Kadungwringin, Pedurungan, Semarang, Provinsi Jawa Tengah, 50195
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 1   2   3   4   5 
Pengaruh Audit Delay, Fee Audit, Audit Tenure Terhadap Kualitas Audit Shopia Aulia Tasya; Cris Kuntadi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): 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.v1i3.132

Abstract

The purpose of writing this article is to determine the effect of audit delay, audit fees, and audit tenure on audit quality. This article was carried out by conducting a literature study from various research that has been carried out. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Audit delay has an effect on Audit Quality, 2) Audit Eee has an effect on Audit Quality and 3) Audit Tenure has an effect on Audit Quality.
Pengaruh Word Of Mouth dan Brand Image Terhadap Keputusan Pembelian Dalam Prespektif Bisnis Islam : Studi Pada Mie Gacoan Cabang Diponegoro Bandar Lampung Fatih Fuadi; Heni Verawati; Inka Corlita
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): 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.v1i3.135

Abstract

Purchasing decisions are a very important factor in the culinary business. When choosing food, consumers definitely look at several factors such as recommendations from other people and the brand image of the food. If consumers get positive recommendations from other people and also have a good brand image, this can encourage consumers to make purchasing decisions. The formulation of the problem in this research is, do Word of Mouth and Brand Image influence the decision to purchase Mie Gacoan at the Diponegoro Bandar Lampung branch? What is the influence of Word of Mouth and Brand Image on purchasing decisions for the Diponegoro branch of Mie Gacoan which is studied from an Islamic business perspective. The aim of this research is to determine the influence of Word of Mouth and Brand Image on purchasing decisions for Mie Gacoan at the Diponegoro Bandar Lampung branch. And also viewed from an Islamic business perspective. This research is a quantitative research, the population in this research is consumers of Mie Gacoan, Diponegoro Bandar Lampung branch. The sample used in this research was 96 people who had bought Mie Gacoan at the Diponegoro Bandar Lampung branch. Sampling used purposive sampling. Data collection uses questionnaires and interviews. The data analysis technique used in this research is the SEM model using SmartPLS version 4.0. The results of this research are that Word of Mouth has a positive and significant effect on purchasing decisions for Mie Gacoan at the Diponegoro Bandar Lampung branch. Brand Image has a positive and insignificant effect on purchasing decisions for Mie Gacoan at the Diponegoro Bandar Lampung branch. Islamic teachings do not prohibit humans from fulfilling their needs or desires, as long as with this fulfillment, human dignity can increase. Everything on this earth was created for the benefit of humans, but humans are commanded to consume goods/services that are halal and appropriate in moderation, not excessively. Fulfilling needs or desires is still permitted as long as it can add to the benefit or does not bring harm.
Penerapan Akuntabilitas terhadap Realisasi Anggaran Dana Bantuan Operasional Sekolah (BOS) di Sekolah Dasar Swasta Islam Terpadu Ibu Harapan Bengkalis Kiki Candri; Mashuri Mashuri; Sri Rahmany; Iswandi Iswandi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 2 (2024): Maret: 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.v1i2.186

Abstract

This study aims to determine the accountability for the realization of the school operational assistance fund budget at the Integrated Islamic Private Elementary School Ibu Harapan Bengkalis. This study uses a descriptive qualitative research method where data collection uses interview and documentation techniques. The test results show that accountability for the realization of the school operational assistance fund budget has not been carried out perfectly, due to several factors that have caused this to happen. So that the accountability of the financial reports produced is not in accordance with the technical instructions for the School Operational Assistance (BOS) guidelines.
Obligasi dan Sukuk Dalam Perspektif Keuangan Islam Ananda, Qori; Nurul Fatihah Azmi; Qonita Febriani; Gunawan Aji
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): 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.v1i3.201

Abstract

This research aims to provide a deeper understanding of the basic differences between bonds and sukuk, as well as the implications for Muslim investors in choosing investment instruments that comply with sharia financial principles. The money method used is descriptive-analytical with a qualitative approach to compare bonds and sukuk from a sharia financial perspective. Data was obtained through literature studies from journal literature and official documents related to these two financial instruments. The results of this research are first, although sukuk and bonds are almost similar, if examined more deeply, the two have contradictory characteristics. The main difference is in the use of sharia principles in sukuk while bonds do not. Second, conventional bonds do not require collateral assets, while sukuk must have collateral assets. Third, sukuk is not a debt and receivable instrument that charges interest (riba) like bond transactions, but just like sukuk bonds are part of an investment instrument. Fourth, in terms of offering price, maturity, bond principal at maturity, and rating between sukuk and bonds there is no difference.
Analisis Perkembangan Perbankan Syariah Di Indonesia Dengan Melaksanakan Spin Off Pada Unit Usaha Syariah Ely Eka Saputri; Siti Elita; Anisatul Kamilah
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 4 (2024): 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.v1i4.210

Abstract

There was a spin off policy initially envisaged in Act No. 12 of 2008, but by mid-2023, the OJK subsequently issued POJK No.12 of 2023. The study aims to analyze the development of Sharia banking in Indonesia by implementing a spin-off on the Sharia Business Unit owned by a conventional general bank. This type of research is qualitative research, with the type of analysis used namely analysis of skunder data presented descriptively. This research is carried out by means of a library study or literature review which is taken from various available sources such as data or documents published by the Bank of Indonesia, journals, books, articles, as well as other reading findings related to the research topic. The results of this study show that the development of Sharia banking in Indonesia by implementing a spin-off on the Sharia Business Unit owned by the Conventional General Bank has grown significantly, it is proven with several banks that have joined BUS, recorded in the performance report of the OJK that 14 banks have become Sharia General Bank using different schemes in the process.
Tantangan Dan Prospek Akuntansi Syariah di Era Globalisasi Gunawan Aji; Robiatul Adawiyyah; Ivanka Khoirunnisa; Salsabila, Cintia; Ratnawati Ratnawati
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 4 (2024): 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.v1i4.227

Abstract

Sharia accounting faces significant challenges in the era of globalization, including integration with international standards, technological adaptation, and emphasis on sustainability and responsible finance. However, Islamic accounting also offers the opportunity to become an ethical and sustainable financial model, with principles such as the prohibition of investments that are environmentally or socially damaging. To develop these financial practices, inter-institutional collaboration, increasing sharia financial literacy, and developing better standards are needed. Thus, sharia accounting can strengthen its position in the global economy and help build a more just and sustainable society.
Dampak Fluktuasi Pendapatan pada Tingkat Penjualan di Perusahaan BTC Watampone dalam Perspektif Ekonomi Mikro Islam Muhammad Faiz Haikal; Malika Aura Kinanti; Muhammad Rafly; Nadya Nur Haplah; Naufal Aziz Maulana; Mia Lasmi Wardiyah
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 4 (2024): 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.v1i4.231

Abstract

Sales of goods and services are significantly impacted by fluctuations in the level of people's income. The community’s financial stability is crucial for the continuity of economic operations according to sharia principles in Islamic microeconomics. Islamic microeconomics does not only seek profit, but additionally aims to enhance the welfare of the people in a fair and sustainable manner. Because justice, brotherhood, and cooperation are elements that can offer options for fluctuations in human income. The object of this research is BTC Watampone. This study’s objective is to examine how changes in income impact the level of sales from an Islamic economic point of view. This study employs a literature review-based quantitative method, which relies on various library sources to gather the required information. The study’s findings indicate of this study show that the elasticity of sales volume in 2015 was Ep = 0.723, which indicates that Ep < 1 and sales volume is classified as inelastic. While the elasticity of sales volume in 2016 is Ep = 17.2, which indicates that Ep > 1 and sales volume is classified as elastic.
Penerapan Akuntansi Pertanggungjawaban sebagai Alat Pengendalian Biaya Produksi dan Penilaian Kinerja pada UPT. Sikka Innovation Centre Ermiana Riyanti; Henrikus Herdi; Siktania Maria Dilliana
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 4 (2024): 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.v1i4.238

Abstract

Research This study aims to determine the application of accountability accounting as a tool for production cost control and performance appraisal at UPT. production cost control and performance appraisal at Sikka Innovation Center. innovation center. In the application of responsibility accounting there are several indicators, namely, organizational structure, budget, separation of controllable and uncontrollable costs, account code classification, account reporting, and performance appraisal at UPT. controlled and uncontrolled, account code classification, accountability report. accountability report. Implementation of accountability accounting as a performance appraisal tool There are several indicators, namely, identification of the center of responsibility center, standards are set as benchmarks for manager performance on certain responsibility center, manager performance is measured by comparing the budget and realization between budget and realization, managers are individually rewarded or punished by higher management. or punishment from higher management. This research uses a qualitative descriptive method. Techniques data collection techniques using literature study, observation, interviews, and documentation. documentation. The data analysis technique is done by comparing the existing theories that already exist with the data obtained from the case study. The research results obtained from the application of accountability accounting as a means of controlling production costs and performance appraisal has not been effective because the and performance appraisal has not been effective because there is no separation between controlled and uncontrolled costs. controlled and uncontrolled costs.
Motif Masyarakat Non Muslim Menjadi Nasabah Gadai Pada Bank Syariah Indonesia Cabang Kota Jambi Menurut Perspektif Ekonomi Islam Suci Martha Liany; Arsa Arsa; Refky Fielnanda
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 4 (2024): 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.v1i4.240

Abstract

The background to this thesis is that apart from Muslim customers, there are also non-Muslim customers who are gold pawning customers at the Pekanbaru branch of Bank Syariah Mandiri. The aim of this research is to find out the motives of non-Muslim communities for using gold pawning financing services at Bank Syariah Indonesia Jambi Branch Office and to find out how Islamic economics views the motives of non-Muslim communities for using gold pawning financing services at Bank Syariah Indonesia Jambi Branch Offices. The population in this study was 4 non-Muslim customers who used the gold pawn financing services of Bank Syariah Indonesia, Jambi City Branch. This research is field research or what is known as field research. The location of this research is Bank Syariah Indonesia, Jambi City. The sample in this research was all non-Muslim customers, namely 4 people who used gold pawning financing services at Bank Syariah Indonesia, Jambi City. After the author conducted research, it can be concluded that the motive for non-Muslim people to become gold pawning customers at Bank Syariah Indonesia Jambi City Branch is because non-Muslim customers need capital, such as to sell in markets. Some of the motives used by non-Muslim customers are personal motives, cultural motives, religious motives, stimuli, Islamic economic views on the motives of non-Muslim communities for using gold pawn financing services at the Pekanbaru branch of Bank Syariah Mandiri in accordance with the rules of Allah SWT, leading to the achievement of goodness, prosperity, helping humans to achieve success.
Memahami Dinamika Ekonomi Tanjung Pinang: Potensi Pengembangan dan Rekomendasi Kebijakan untuk Kesejahteraan Masyarakat Afriyadi Afriyadi; Angela Wulandari; Dodi Mario Panjaitan; Edi Saputra; Handoko Handoko; Isrania Isrania; Meilin Meilin; Natalie Ernantonio
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 4 (2024): 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.v1i4.244

Abstract

Coffee is one of the products from Indonesia's leading agricultural sector. Coffee participates greatly in Indonesia's export activities, especially to the United States. But so is Vietnam. The purpose of this study was to analyze the competitiveness of Indonesian and Vietnamese coffee beans in the United States market as the largest importing country for Indonesian coffee beans. The research method used is panel data analysis taken from secondary data. The analysis uses two methods, namely Revealed Comparative Advantage (RCA) analysis and also Constant Market Share Analysis (CMSA). The results show that Indonesia and Vietnam have a comparative advantage in several types of coffee commodities. In general, the results from the CMSA also show that the competitiveness of Indonesian coffee is positive, indicating that Indonesia is able to take a share of the coffee bean market in the 2016-2018 period.

Page 2 of 16 | Total Record : 153

 1   2   3   4   5 

Filter by Year

2024 2025


Reset
Filter By Issues
All Issue Vol. 2 No. 6 (2025): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 4 (2025): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 3 (2025): Mei: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) Vol. 2 No. 2 (2025): Maret : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) Vol. 2 No. 1 (2025): Januari : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) Vol. 1 No. 6 (2024): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) Vol. 1 No. 5 (2024): September: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) Vol. 1 No. 4 (2024): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) Vol. 1 No. 2 (2024): Maret: Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 1 (2024): Januari : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) More Issue