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 209 Documents
 17   18   19   20   21 
Pengaruh Pemahaman Investasi, Modal Minimal, dan Return terhadap Minat Mahasiswa Berinvestasi di Pasar Modal Syariah: Studi pada Mahasiswa Perbankan Syariah UIN Alauddin Makassar Mohammad Alfin; Nuraeni Nuraeni; Supriadi Supriadi; Kamaruddin Kamaruddin; Sitti Fatimah
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.v3i4.2396

Abstract

Students' interest in investing in the Islamic capital market has continued to increase alongside the growth of financial literacy and easier access to investment services. However, investment decisions remain influenced by investment knowledge, the availability of minimum investment capital, and expectations of investment Returns. This study aims to analyze the effects of investment knowledge, minimum investment capital, and investment Return on students' investment intention in the Islamic capital market. A quantitative explanatory approach was employed using primary data collected through questionnaires distributed to 50 students of the Islamic Banking Study Program, Faculty of Islamic Economics and Business, UIN Alauddin Makassar, selected through purposive sampling. Data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, partial and simultaneous hypothesis testing, and the coefficient of determination. The results indicate that the research instruments are valid and reliable, while the regression model satisfies all classical assumptions. Partially, investment knowledge and minimum investment capital have a positive effect on students' investment intention, whereas the effect of investment Return follows the statistical testing results. Simultaneously, all three variables significantly influence investment intention. These findings emphasize the importance of strengthening investment education, improving investment accessibility, and fostering realistic Return expectations to encourage students' participation in the Islamic capital market.
Analisis Bagi Hasil antara Pemilik Lahan dan Petani Padi dalam Perspektif Ekonomi Syariah di Desa Sipi Kecamatan Sirenja Safinatunnajah Safinatunnajah; Nurul Inayah; Ratih Erisnawati
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.v3i4.2397

Abstract

This study examines the implementation of the profit-sharing system between landowners and rice farmers in Sipi Village, Sirenja District, and evaluates its compatibility with Islamic economic principles. The study is motivated by the longstanding practice of agricultural profit-sharing conducted through verbal agreements without written contracts. A qualitative field research approach was employed, with primary data collected through observation, interviews, and documentation involving landowners, tenant farmers, and related parties. The data were analyzed through data reduction, data presentation, and conclusion drawing. The findings show that the profit-sharing arrangement allocates 20% of the harvest profits to landowners and 80% to tenant farmers. This distribution is based on the fact that tenant farmers bear all production costs and are fully responsible for managing the agricultural process. From the perspective of Islamic economics, the practice generally complies with sharia principles, including justice, mutual consent, honesty, trustworthiness, balance, and the pursuit of blessings in cooperation. However, the use of oral agreements may create uncertainty regarding the rights and obligations of both parties. Therefore, clearer and preferably written contracts are needed to prevent future disputes and ensure fairness, legal protection, mutual benefit, and the welfare of all parties involved.
Dekonstruksi Tren Halal Gen-Z : Praktik Kepatuhan Semu dan Peran Auditor Syariah Moch. Imam Maulana; Ghiska Meylanie; Lailatul Lutfi; Ferdian Azka; Ika Nurfitriani
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.v3i4.2408

Abstract

The halal trend among Generation Z reflects not only increasing religious awareness but also the transformation of halal into a social identity, lifestyle, and digital consumption strategy. This shift creates major opportunities for the halal industry, yet it also raises the risk of pseudo-compliance through the use of religious symbols, halal claims, influencer promotion, and sharia labels without substantive business practices. This article aims to examine pseudo-compliance in the phenomena of halal washing, influencer-based halal cosmetics, and sharia paylater services, as well as to explain the role of sharia auditors in assessing the alignment between halal claims and operational practices. This study uses a qualitative method with a library research approach by reviewing national and international open-access articles published from 2020 to 2026. The findings show that sharia compliance cannot be assessed only through certificates, labels, or contract terminology, but must be examined through supply chains, ingredients, production processes, marketing ethics, funding sources, contract structures, fees, penalties, and consumer protection. Sharia auditors need to expand their work from administrative inspection to evidence-based substantive auditing. Thus, sharia auditing can serve as an important instrument for maintaining the integrity of the halal industry and preventing the exploitation of religion as a marketing strategy.
Peran Audit Internal dalam Meningkatkan Kinerja Bank Syariah Aisyah Naila Ashfa; Zahra Maylani; Alfi Nurmalinda; Zahrotus Saniyah; Ika Nurfitriani
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.v3i4.2415

Abstract

This study aims to evaluate the strategic function of internal audit in improving operational efficiency and achieving targets in Islamic banking institutions. Utilizing qualitative methods and a literature review approach, this study analyzed secondary data from books, scholarly articles, and governance reports of Islamic banks with significant assets in Indonesia. The research findings indicate that internal audit in Islamic banks has a dual role, serving as a provider of assurance and consulting services to mitigate operational and financing risks, while also serving as a supervisor of Sharia compliance. Document analysis revealed that Bank Syariah Mandiri and Bank Muamalat Indonesia have formalized this function as a value-added component of the organization, while Bank BNI Syariah and Bank BRI Syariah have not explicitly stated it in their governance reports during the period analyzed. From this, it can be concluded that independent and competent internal audit, with full support from top management, contributes significantly to improving the financial and non-financial performance of Islamic banks.
Ketidakpastian Ekonomi, Financial Anxiety dan Penurunan Minat Pernikahan Generasi Z dalam Perspektif Ekonomi Islam Nenis Tri Atikah; Danik Kurnia Sari; Ai Dina Herlina; Budi Jaya Putra
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.v3i4.2418

Abstract

The decline in marriage rates in Indonesia in recent years has become an important social phenomenon to study because it is related to changes in the behavior and life decisions of Generation Z. Data from the Central Statistics Agency (BPS) shows that the number of marriages in Indonesia has decreased from 2,016,171 events in 2018 to 1,478,302 events in 2024. This phenomenon encourages the need to study the relationship between economic uncertainty, financial anxiety, and the decision to marry from an Islamic economic perspective. This study uses a qualitative approach with library research and descriptive analysis methods. Data were obtained from publications from the Central Statistics Agency (BPS), government agency reports, books, and relevant scientific journals. Data analysis was conducted using content analysis techniques to identify factors influencing the decline in marriage rates in Indonesia. The results show that economic uncertainty characterized by high living costs, job instability, and increasing financial demands are the main factors driving Generation Z to delay marriage. These conditions also increase financial anxiety and create the phenomenon of Marriage is Scary, namely the perception that marriage is a decision full of economic and social risks. This study demonstrates that an Islamic economic perspective offers a more comprehensive understanding of this phenomenon by positioning marriage as part of worship, family resilience, and social well-being. The research findings demonstrate that economic, psychological, and spiritual aspects are interconnected in influencing marriage decisions among Generation Z in Indonesia.
Akibat Hukum Wanprestasi dalam Transaksi Jual Beli Online Perspektif KUHPerdata dan UU ITE Satria Wiguna; M. Salik Ruqy; Bintang Hibatullah; Yardo Dafo Al Farid
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.v3i4.2427

Abstract

The rapid development of information technology has significantly increased the volume of online buying and selling transactions in Indonesia. However, this growth has not been fully accompanied by adequate legal awareness among the parties in fulfilling their respective rights and obligations, resulting in various legal disputes, particularly those related to breach of contract. This study aims to analyze the forms of breach of contract in online sales transactions and examine their legal consequences under the Indonesian Civil Code (Kitab Undang-Undang Hukum Perdata or KUHPerdata) and Law Number 11 of 2008 concerning Electronic Information and Transactions (EIT Law). This research employs a normative legal research method using statutory and conceptual approaches. The findings reveal that breaches of contract in online transactions include failure to perform contractual obligations, improper performance, delayed performance, and actions that violate the agreed contractual terms. The legal consequences include the injured party's right to demand contract performance, claim compensation pursuant to Articles 1243–1252 of the Indonesian Civil Code, and seek contract cancellation under Articles 1266 and 1267 of the Civil Code. Dispute resolution may be pursued through the internal dispute resolution mechanisms provided by e-commerce platforms, the Consumer Dispute Settlement Agency (BPSK), or the District Court to ensure legal certainty and protection for the parties involved.
Viral di Tiktok Tapi Berujung Bangkrut:Mengapa Usaha Mikro Wajib Punya Analisis Kelayakan Finansial Ghiska Mayalnie; Zahra Maylani; Sutantri Sutantri
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.v3i4.2432

Abstract

This study examines the phenomenon of micro-enterprises that gain widespread popularity through TikTok but eventually go bankrupt due to weak financial management. Viral exposure on social media often triggers a sudden surge in consumer demand, creating the perception of business success. However, this rapid increase in demand is not always supported by sufficient capital, effective cash flow management, adequate production capacity, or proper cost planning. As a result, many business owners struggle to meet market demand, maintain operational stability, and sustain long-term business performance. This study emphasizes the importance of financial feasibility analysis as a fundamental basis for decision-making before establishing or expanding a business. The analysis includes profit and loss projections, cash flow analysis, break-even point calculations, working capital requirements, and the identification of potential financial risks. The findings indicate that popularity on social media alone cannot guarantee business success unless it is accompanied by sound financial planning and management. Therefore, micro-enterprise owners should implement comprehensive financial feasibility analyses to support healthy business growth, improve profitability, and ensure long-term sustainability in an increasingly competitive and rapidly evolving digital marketplace.
Efektivitas Layanan Gadai Syariah Pegadaian dalam Meningkatkan Akses Pembiayaan UMKM: Studi Literarur Nurintan Nurintan; Malika Kesya Aulia; Hasniar Hasniar; Anggun Ade Fatrisia; Amanda Hirmayani; Herni Herni
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.v3i4.2453

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in supporting national economic growth but continue to face challenges in accessing business financing. Pegadaian Syariah, as an Islamic financial institution, provides financing services based on the rahn contract as a fast, simple, and Sharia-compliant financing alternative. This study aims to analyze the effectiveness of Pegadaian Syariah's pawn services in improving MSMEs' access to financing through a literature review. The research employed a descriptive qualitative approach using the literature review method. Secondary data were collected from scientific journals, books, regulations, and DSN-MUI fatwas and analyzed using content analysis. The findings indicate that Pegadaian Syariah's pawn services effectively improve MSMEs' access to financing through simple procedures, easy requirements, rapid fund disbursement, and the implementation of Sharia principles. Financing products such as Rahn, Arrum, and Rahn Tasjily contribute to increasing business capital and supporting the sustainability of MSMEs. However, the effectiveness of these services is still influenced by limited Islamic financial literacy, inadequate collateral, and insufficient product promotion. Therefore, strengthening financial literacy, expanding service accessibility, and developing innovative financing products are essential to enhance the contribution of Pegadaian Syariah in supporting the growth and sustainability of MSMEs.
Pengaruh Akuntansi Keprilakuan terhadap Budgetary Slack yang di Mediasi oleh Religiusitas M. Farhan Hadi Yuliani
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.v3i4.2460

Abstract

Budgetary slack remains a critical issue in organizational financial management, often influenced by human behavior and individual values. This study aims to determine the influence of behavioral accounting on budgetary slack, with religiosity serving as a mediating variable. This research applies a quantitative approach to analyze the behavioral dynamics within financial planning. The sampling technique used was saturated sampling, collecting data through questionnaires distributed to all employees of CV. Abadi Consultant. The collected data was then analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) supported by SmartPLS software. The results of the study indicate that behavioral accounting and religiosity significantly affect budgetary slack. Behavioral accounting also positively affects religiosity. However, religiosity is not able to mediate the influence of behavioral accounting on budgetary slack. The implication of this study suggests that CV. Abadi Consultant should consider character-based recruitment and ethical or moral training to build organizational commitment, reinforce integrity, and prevent opportunistic budget manipulation

Page 21 of 21 | Total Record : 209

 17   18   19   20   21 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 4 (2026): Juli : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)  Vol. 3 No. 3 (2026): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)  Vol. 3 No. 2 (2026): Maret: Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 1 (2026): Januari: Jurnal Inovasi Ekonomi Syariah dan Akuntansi 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