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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 153 Documents
Analisis Peran Bantuan Dana Produktif Usaha Mikro (BPUM) terhadap Keberlangsungan UMKM Kecamatan Tungkal Ilir pada Tahun 2020 dan 2021 Muhammad Doni; Sissah Sissah; Eri Nofriza
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 5 (2024): September: 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.v1i5.445

Abstract

There are three issues studied in this thesis, namely: The role of Micro Business Productive Fund Assistance (BPUM) on the sustainability of MSMEs, procedures for distributing Micro Business Productive Fund Assistance (BPUM) to MSMEs, and maintaining business continuity during the Covid-19 pandemic. The aim of this research is to determine the role of Micro Business Productive Fund Assistance (BPUM) on the sustainability of MSMEs, to find out the procedures for distributing Micro Business Productive Fund Assistance (BPUM) on the sustainability of MSMEs and to find out how to maintain business continuity during the Covid-19 pandemic in the sub-district. Tungkal Ilir in 2020 and 2021. To reveal this problem in depth and comprehensively, researchers used a qualitative approach by collecting data using observation, interviews and documentation. The data analysis technique used is field analysis using the Miles and Huberman interactive model including data reduction, data display, data verification. From the research results, it can be concluded that the role and potential of BPUM are: The BPUM program will be a temporary buffer for micro businesses to reduce the negative impact of social restrictions/pandemic, encouragement to increase MSME data, accuracy of targeting of aid distribution and encouragement to BPUM beneficiaries related to licensing, certification and taxation systems. The procedures for distributing BPUM are listed in Chapter IV, Article 7 of the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 6 of 2020 concerning General Guidelines for National Support for Economic Recovery in the context of threats that endanger the nation's economy and saving the national economy during the COVID-19 virus. And there are three factors that play a role in maintaining business continuity during the COVID-19 pandemic, namely the ability to innovate, manage customers and return on investment.
Peranan Koperasi dalam Peningkatan Minat Guru untuk Bergabung Kedalam Koperasi Karyawan Musthafawiyah Pondok Pesantren Musthafawiyah Wahdini Wahdini; Andy Hakim; Muhlisah Lubis
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 5 (2024): September: 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.v1i5.446

Abstract

This study was conducted on the basis of describing the Role of Cooperatives in Increasing Teachers' Interest in Joining the Musthafawiyah Employee Cooperative (Case Study of the Musthafawiyah Employee Cooperative of the Musthafawiyah Islamic Boarding School). This study was conducted from October 2023 to July 2024. The study used a phenomenological approach. The data validation technique was carried out by digging up information from several informants who were directly related to the cooperative. In addition, the researcher also conducted direct observations at the research location to verify the data whether the data obtained from the informants was in line with the reality in the field or not. The results of this study, the author concluded that the cooperative had not been able to carry out its role properly in increasing teachers' interest in joining and actively participating in the Musthafawiyah Employee Cooperative, as can be seen from the cooperative members who left the cooperative, the number of members did not increase every year. This is also referred to by several factors, namely individual factors and environmental factors. To overcome the lack of interest of teachers to join the Musthafawiyah employee cooperative, namely by increasing socialization and communication, strengthening the role of leadership, providing incentives and ease of joining, improving the quality of cooperative services, and creating synergy with related institutions.
Analisis Promosi dalam Strategi Pengembangan Usaha Tahu Lestari Desa Simangambat Kecamatan Siabu Kabupaten Mandailing Natal Hofifah Hofifah; Ade Khadijatul Z Hrp; Arwin Arwin
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 5 (2024): September: 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.v1i5.461

Abstract

This research was carried out on the basis of describing promotion analysis in the development strategy of a sustainable tofu trading business in Simangambat village, Siabu sub-district, Mandailing Natal district by taking a case study in Simangambat village, Siabu sub-district, Mandailing Natal regency, which is one of the villages whose community has a tofu trading business, namely Sustainable tofu. This research was conducted from October 2023- July 2024. This research method uses a qualitative approach where this research describes, explains and interprets objects according to what they are. Data validation was carried out by gathering information from several informants who were directly related to the Tofu Trading Business. Apart from that, the researcher also carried out direct observations at the research location to verify the data whether the data obtained from the informants was in line with reality data or not. As a result of this research, the author concludes that the promotion analysis in the development strategy for the sustainable tofu trading business in Simangambat village still cannot be said to be optimal. This can be seen from the marketing system of tofu factories which has not kept up with the times and is still developing a system through a system of entrusting it to stalls. So sustainable tofu businesses must develop systems such as using social media for marketing so that the business they manage can develop further and can also compete with other tofu businesses.
Pengaruh Debt To Assets Ratio (DAR) dan Debt To Equity Ratio (DER) terhadap Return On Equity (ROE) : (Pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2018-2021) Wahyu Toni Hidayat; Erwin Saputra Siregar; Puteri Anggi Lubis
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 5 (2024): September: 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.v1i5.469

Abstract

The Financial Services Authority (OJK) stated that the improving conditions of the Covid-19 Pandemic had an impact on Indonesia's economic growth with growth in Q4-2021 of 5.02% (yoy). In maintaining the momentum of economic recovery during the Covid-19 pandemic, the sharia financial services industry also experienced positive growth with Indonesian sharia financial assets able to grow by 13.82% (yoy) to IDR 2,050.44 trillion in 2021, and the previous year 2020 amounted to IDR 1,801.40 trillion, while in 2019 it amounted to IDR 1,291.48 trillion and in 2018 it amounted to IDR 1,265.97 trillion. This shows that sharia finance is able to survive well during the Covid-19 era. This research aims to determine the effect of Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER) on Return On Equity (ROE) in companies listed on the Jakarta Islamic Index (JII) for the 2018-2021 period. The method used in this research is quantitative research methods. The sample used is companies registered on the Jakarta Islamic Index (JII). Based on the purpose sampling method, there were 9 companies that met the criteria. The results of this research show that partially the Debt to Assets Ratio (DAR) has no significant effect on Return On Equity (ROE), while the Debt to Equity Ratio (DER) has a significant effect on Return On Equity (ROE) in Jakarta Islamic Index companies. This research also shows that simultaneously Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER) have a significant effect on Return On Equity (ROE) in Jakarta Islamic Index companies.
Pertahanan Ekonomi: Menelusuri Hubungan antara Anggaran Pertahanan, Impor Alutsista, dan Kurs di Lima Negara ASEAN Talhis Alif; Rizka Jafar
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.v1i4.470

Abstract

The strength of a country can be measured through two elements, namely the military and the economy by looking at the aspect of the country's economic growth. National defense is not only useful for military needs, but also helps economic growth. Keynes stated that national defense is part of a public good so that if the country is defended, then someone will enjoy the benefits it gets. The purpose of this study is to compare and examine the effect of military and economic indicators on the country's economic growth rate. The study was conducted in five ASEAN countries, namely Indonesia, Malaysia, Singapore, the Philippines and Thailand using secondary data obtained by the World Bank from 2009 to 2020. This research method uses panel regression with fixed effect model testing. The results show that the defense budget and the exchange rate have a significant positive effect on economic growth, whereas imports of defense equipment have a significant negative effect on economic growth.
Analisis Penerapan Promosi Sebagai Strategi dalam Meningkatkan Jumlah Nasabah Tabungan Emas Pegadaian (TEP) : (Studi Kasus PT. Pegadaian Unit Pelayanan Syariah Gobah Pekanbaru, Riau) Sinta Yulia; Zulhelmi Zulhelmi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 5 (2024): September: 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.v1i5.471

Abstract

This research is motivated by the decline in gold savings in the last four years due to: the value of gold which is currently getting higher, and Covid which occurred in mid-2020. Furthermore, people's needs are increasing and increasing so the ability to buy gold is low. To find out the analysis of the implementation of promotions as a strategy in increasing the number of pawnshop gold savings customers. This research uses a qualitative method using a descriptive approach. The types of data used are primary data sources and secondary data sources. The data collection techniques used by researchers are interviews, observation and documentation with customers and employees of PT.Pegadaian Syariah Gobah Pekanbaru Riau. Data processing techniques with data reduction, data editing, data description and drawing conclusions. Based on the research results, it can be concluded that the implementation of promotions is a strategy to increase the number of gold savings customers at PT.Pegadaian Syariah Gobah Pekanbaru Riau, is by using advertising promotions in introducing pawnshop gold savings products using social media and print media, promotions using online publications using websites is an effort to attract attention or news from the media or the general public for a product. can be widely known, Direct Promotion is carried out to attract potential customers by implementing socialization. Promotion Sales are carried out by providing special discounts or promo codes to prospective customers so that they are interested in pawnshop gold savings products at PT. PawnshopGobah Pekanbaru Riau Sharia Service Unit. By implementing promotional forms well, the goal can be achieved to increase the number of pawnshop gold savings customers and increase public understanding of pawnshop gold savings products and can help the community with economic problems.
Pengaruh Promosi terhadap Minat Beli Konsumen Dapur Atha Kecamatan Panyabungan Kabupaten Mandailing Natal Fitriani Fitriani; Vebri Sugiharto; Ade Khadijatul Z. Hrp
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 5 (2024): September: 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.v1i5.475

Abstract

The purpose of this research is to determine the influence of advertising on consumer purchasing intentions in the Kitchen Equipment business and to determine the extent of the influence of advertising on consumer products. The research method used is a quantitative method with descriptive data using stratified sampling. The sample for this research consisted of 100 people and the measurement method used SPSS version 21 software. Data analysis used the t test, obtained tcount of 20.805 and ttable of 1.664 at a significance level of 5%, so that tcount > ttable was obtained. This shows that advertising influences consumers' purchasing intentions in Dapur Ata, Panybungan District, Mandailing Natal Regency.
Pengaruh Akuntansi Lingkungan (Green Accounting), Pertumbuhan Penjualan, dan Ukuran Perusahaan terhadap Profitabilitas: (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Indeks Saham Syariah Indonesia Periode 2018-2022) Miftahur Rahmah; Sandra Dewi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 5 (2024): September: 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.v1i5.477

Abstract

The purpose of establishing a company is to obtain high profitability. However, in practice, there are still many companies that turn a blind eye to managing the environment in order to increase profitability, of the 105 manufacturing companies listed on the Indonesian Sharia Stock Index, less than a quarter of all manufacturing companies implement green accounting. And there are many companies that experience losses even though their sales increase. This study aims to determine the effect of environmental accounting (green accounting), sales growth, and company size on profitability in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2018-2022 period. This study uses a descriptive research type with a quantitative approach. The sampling method uses the purposive sampling method. The data used are secondary data in the form of financial reports and annual reports on manufacturing companies listed on the Indonesian Sharia Stock Index for the 2018-2022 period. The analysis technique used is multiple linear regression analysis processed using the Eviews Version 12 application. The results of this study indicate that the environmental accounting variable (green accounting) has a positive but not significant effect on profitability. The sales growth variable has a positive and significant effect on profitability. The company size variable has a negative but not significant effect on profitability. And the variables of environmental accounting (green accounting), sales growth, and company size have a positive and significant effect on profitability.
Analisis Program Keluarga Harapan (PKH) dalam Meningkatkan Taraf Hidup Keluarga Penerima Manfaat (KPM) di Nagari Tanjung Beringin Selatan Kabupaten Pasaman Lisa Ardianto; Dewi Manda Angraini
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 5 (2024): September: 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.v1i5.479

Abstract

This research aims to determine the effect of the Family Hope Program in improving the standard of living of beneficiary families (KPM). This research is motivated by the community in the South Tanjung Beringin subdistrict who are still unable to meet their daily needs. This has an impact on their children's education and the people in Kenagarian still do not feel fully prosperous. The research method is qualitative through a descriptive approach that describes something as it is, this research was carried out directly in the field to conduct direct interviews with the community receiving PKH assistance and PKH assistants.
Pengaruh Promo Gratis Ongkos Kirim Terhadap Minat Beli di Shopee : (Studi Kasus Pada Masyarakat Kelurahan Pasar Maga) Cahyani Aulia Fitri; Sari Fitri; Mufti Fahrizal
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 5 (2024): September: 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.v1i5.482

Abstract

This research aims to determine the effect of free shipping promotions on buying interest at Shopee (case study in the Pasar Maga sub-district community. Type of quantitative research, data collection techniques using observation and distributing questionnaires. The sample consisted of 60 respondents using the observation method and distributing questionnaires. Slovin Formula. Data analysis techniques use validity tests, reliability tests, normality tests, p-plot graphs, heteroscedasticity tests, scatterplot graphs, simple linear regression analysis tests and hypothesis tests using the SPSS version 25 program on buying interest at Shopee (Case Study in Pasar Maga Village Community), the tcount value for the Free Shipping Promo variable (X) is 5.604 with a ttable value of 1.671. So the tcount value is greater than ttable (5.604 > 1.671. This means that the free shipping promo has a positive effect on buying interest as proven by this research with The R Square value is 0.351 x 100% = 35.1%. while the remaining 64.9% is explained by other variables. Apart from that, the free shipping promo variable has a moderate relationship with shopee buying interest among the people of Pasar Maga Village, Mandailing Natal Regency, amounting to 0.593 which is in the correlation interval of 0.40 – 0.599 according to table 3.7.

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