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Contact Name
NUR ROKHMAN
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info@areai.or.id
Phone
+6285726173515
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info@areai.or.id
Editorial Address
Perum Cluster G11 Nomor 17 Jl. Plamongan Indah, Kadungwringin, Pedurungan, Semarang, Provinsi Jawa Tengah, 50195
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Jawa tengah
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 178 Documents
Pengaruh Lokasi Usaha terhadap Keputusan Pembelian pada Usaha Cafe & Resto Tomyam 59 di Sipolu-Polu Kecamatan Panyabungan Kabupaten Mandailing Natal Mutiah Pulungan; Rizka Ar Rahmah; Sari Fitri
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.v1i5.486

Abstract

The aim of this research is to determine the influence of business location on purchasing decisions at Tomyam 59 Cafe & Resto. To achieve this aim, research was conducted using samples from 99 Tomyam 59 consumers using the purposive sampling method. Data collection techniques using observation, documentation and questionnaires. Data analysis methods are validity, reliability, normality, heteroscedasticity, simple linear regression, hypothesis testing, namely the t test and R square test. All tests were carried out using the SPSS Version 21 program. The results of this research show that there is an influence of business location on purchasing decisions in Sipolu-polu, Panyabungan District, Mandailing Natal Regency. Indicated by a significant value of t 0.000 which is smaller than sig = 0.005 (0.000 < 0.05) the value of R = 0.676 and R Square = 0.457 means that the business location is able to explain the dependent variable or consumer buyer decision of 0.457 × 100% = 45.7 % while another 54.3% is explained by other variables. Based on the research results, it can be concluded that business location has a positive and significant effect on purchasing decisions with a value of tcount < ttable or tcount > ttable (9.030 < 1.664 or 9.030 > 1.664). And business location has a strong relationship with purchasing decisions of 0.680.
Pengaruh Kualitas Produk terhadap Kepuasan Konsumen pada UD. Alame Mandailing Rozi Nasution Kecamatan Panyabungan Kabupaten Mandailing Natal Harisa Umri Nst; Muhlisah Lubis; Sari Fitri
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.v1i5.489

Abstract

This research was carried out at UD. Alame Mandailing Rozi Nasution in Kotasiantar, Panyabungan District, Mandailing Natal Regency with the aim of finding out the effect of product quality on consumer satisfaction at UD. Alame Mandailing Rozi Nasution. To achieve the objectives, research was conducted using a sample of 96 people. The research method uses quantitative by describing data using accidental sampling techniques. The research analysis is an analysis of validity and reliability tests, classical assumption tests, simple linear regression tests and hypothesis tests, namely the t test and R square test (with the help of the SPSS Version 21 program). The results of this research indicate that there is an influence of product quality on consumer satisfaction at UD. Alame Mandailing Rozi Nasution. Indicated by a significant value of t 0.000 which is smaller than sig = 0.005 (0.000 < 0.05) the value of R = 0.791 and R Square = 0.626 means that product quality is able to explain the dependent variable or consumer satisfaction of 0.626 × 100% = 62.6% while Another 35.4% is explained by other variables. Based on the research results, it can be concluded that product quality has a positive and significant effect on consumer satisfaction with a value of tcount > ttable (12.535 > 1.664). And product quality has a strong relationship with consumer satisfaction of 0.791.
Strategi Pemasaran Usaha Produksi Tahu Dalam Meningkatkan Hasil Penjualan Menurut Perspektif Ekonomi Islam: (Studi Kasus Pabrik Tahu Pinta Lingkungan VII Pasar Sibuhuan Kecamatan Barumun) Rizky Saputri Hasibuan; H. Amhar Maulana; Nur Jannah Nasution
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.v1i5.490

Abstract

This thesis aims to: (1) To determine the marketing strategy of the tofu production business in increasing sales results according to an Islamic economic perspective at the Pinta Tofu Factory in Neighborhood VII, Sibuhuan Market, Barumun District. (2) To find out the advantages and disadvantages of marketing strategies used by Pinta Tofu Factory in Neighborhood VII, Sibuhuan Market, Barumun District. This research is a type of field research (field research), where this research uses qualitative research methods. The subjects in this study were the owners and employees of the Pinta tofu factory. Data collection techniques in this study were through observation, interviews and documentation. Data analysis techniques used in this research are data reduction, data presentation and conclusion drawing. The results showed that: (1) The marketing strategy applied by Pinta Tofu Factory is a market segmentation strategy, market positioning, differentiation and targeting. Then in the application of market segmentation, it suggests three segments such as psychographic segmentation, geographic segmentation and demographic segmentation. This is done so that it has a good impact on the business run by Mrs. Uba Roisa Lubis. (2) The advantages of choosing a location that makes the selling power of the Pinta Tofu Factory, having a strategic production site and directly marketing the products owned directly to traditional markets are also an attraction because it is easier for people to buy the products offered. While the shortcomings of the Pinta Tofu Factory are in capital problems in developing the business, the scarcity of production raw materials, namely soy beans, is also an obstacle in meeting public demand and the many competitors that appear in the target market by offering the same product.
Pengaruh Akuntabilitas dan Transparansi terhadap Pengelolaan Alokasi Dana Desa pada Desa Dobo Nuapu’u Kecamatan Mego Maria Nerviana Jawa; Konstantinus Pati Sanga; Emilianus Eo K. Goo
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.v1i5.499

Abstract

This research aims to analyze the influence of accountability and transparency on the management of village fund allocation in Gera Village, Mego District. This type of research is quantitative research with an associative approach. The sampling technique used a saturated sample where the entire population in this study was sampled and questionnaires were distributed to 32 respondents. Data analysis used multiple linear regression using the Statistical Package for the Social Sciences (SPSS) version 26. The results of this study show that partial accountability has no effect on the management of village fund allocations, while partial transparency has an effect on the management of village fund allocations, apart from simultaneous accountability. and transparency influences the management of village fund allocation.
Analisis Penerapan Sistem Keuangan Desa (Siskeudes) dalam Pengelolaan Keuangan Desa di Kecamatan Kota Soe Kabupaten Timor Tengah Selatan Regina Rambu Lika Rawambaku; Anthon Simon Y. Kerihi; Siprianus G. Tefa
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.v1i5.524

Abstract

This research aims to analyze the implementation of the Village Financial System (Siskeudes) in the management of village finances in Kota SoE Subdistrict, South Central Timor Regency. The implementation of Siskeudes is expected to enhance transoarency, accountability, and effeciency in village financial management. The research method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation. The result of the study indicate that the implementation of Siskeudes in Kota SoE Subdistrict has been running well, although there are still some obstacles such as the lack of understanding among village officials about the system and limited supporting infastructure. Nevertheles, Siskeudes has had a positive impact on village financial management, such as improving the quality of financial reporting and supervision. This study recommends increasing training and socialization for village officials and improving infrastructurue to support the optimal implementation of Siskeudes in the future.
Penerapan Akad Mudharabah dan Musyarakah dalam Sistem Ekonomi Syariah Irfan Abdul Fattah; Madian Muhammad Muchlis
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 6 (2024): November : 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.v1i6.566

Abstract

Islamic economics is an economic system based on the principles of Islam, primarily derived from the Qur'an and Hadith, emphasizing justice, balance, and the prohibition of unethical practices such as usury (riba) and gharar. This system provides a more ethical and equitable alternative to the conventional interest-based economic system. As awareness of social justice and sustainability grows, Islamic economics has expanded, not only in Muslim-majority countries but also across various parts of the world. This journal aims to provide a comprehensive overview of the fundamental concepts of Islamic economics, its implementation across various sectors such as banking, trade, and industry, and the challenges faced in its development and implementation. Additionally, this study highlights how Islamic principles can be applied to promote more inclusive and sustainable economic development, as well as the role of Islamic financial institutions in the global economy. This research is expected to provide insights for practitioners, academics, and policymakers in advancing the broader and more competitive development of Islamic economics.
Peran Akuntansi Syariah Perspektif Muamalah dalam Mendorong Pertumbuhan Ekonomi Berkelanjutan Muammar Khaddafi; Ahmad Fauzi Sarumpaet; Nabila Luthfi; Nita Khairani; Khairun Nisa; Muhammad Eggy Atamy
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 6 (2024): November : 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.v1i6.572

Abstract

This study aims to examine the role of Islamic accounting in the muamalah perspective as an important instrument in promoting sustainable economic growth. Islamic accounting, which is based on the principles of fairness, transparency, and benefit, plays a role not only in recording financial transactions, but also in ensuring business practices are in accordance with Islamic law. In the context of muamalah, principles such as the prohibition of riba, gharar, and maisir encourage the creation of a fair and stable economic system. This research uses the literature review method by analyzing relevant theories and previous research. The results of the study show that the implementation of Islamic accounting not only provides benefits for business people, but also contributes to sustainable development goals, such as poverty reduction, social welfare improvement, and environmental preservation. Thus, the application of Islamic accounting in muamalah practice can be a holistic solution to realize sustainable and equitable economic growth.
Analisis Peran Konsultan Pajak Annajah Kota Bengkulu dalam Optimalisasi Pengelolaan Pajak Perusahaan Berbasis Ekonomi Syariah Resti Nurholifah; Ira Mayang Sari; Yuninda Een Fryanti
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 6 (2024): November : 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.v1i6.578

Abstract

This research aims to analyze the role of Annajah Tax Consultants in optimizing company tax management based on sharia economics in Bengkulu City. Tax consultants play a very important role in helping companies to fulfill their tax obligations in a legal manner and in accordance with sharia principles, such as avoiding the practices of riba, gharar (uncertainty), and maysir (gambling). Annajah Tax Consultants provide education and counseling to companies regarding the importance of complying with tax regulations and sharia economic principles. By optimizing sharia-based tax management, companies can increase cost efficiency, improve the company's image, and gain the trust of investors and the public. This research concludes that the role of a good tax consultant can have a positive impact on the efficiency of company tax management in Bengkulu City, which ultimately supports company growth and sustainability.
Implementasi Prinsip Akuntansi Syariah dalam Upaya Menghindari Praktik Riba terhadap Transaksi Pinjam Meminjam Windi Anggriyani; Rayyan Firdaus
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 6 (2024): November : 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.v1i6.579

Abstract

This research aims to analyze how to implement the principles of Islamic accounting in an effort to avoid usury practices in borrowing and lending transactions in financial institutions. In the world of Islamic finance, it is explained that usury is not permitted because it is something that is forbidden in Islam. This type of research uses a descriptive qualitative approach with a case study methodology on several Islamic financial institutions in Indonesia. Data was collected through interviews, observations, and document analysis. Research findings indicate that the proper and accurate application of Islamic accounting principles can ensure that borrowing and lending transactions conducted within Islamic financial institutions are free from usury practices. Islamic financial institutions tend to implement financing schemes such as murabaha, mudarabah, and musharakah. Furthermore, transparent financial reports that comply with Islamic principles are also key to avoiding usury practices. This research also identifies several challenges faced by Islamic financial institutions in implementing Islamic accounting principles, including the lack of human resources with competent understanding in this field.
Transformasi Akuntansi Syariah di Era Digital: Peluang dan Tantangan bagi Lembaga Keuangan Islam Mesya Nandawani Manik; Rayyan Firdaus
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 6 (2024): November : 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.v1i6.585

Abstract

Along with the development of technology in the digital era, Islamic accounting has increased from year to year. Life in accounting such as reading, recording, and calculating is now starting to be transferred to technology. This study was conducted to determine the impact of digitalization on Islamic accounting in Indonesia, as well as the opportunities and challenges for the Islamic accounting profession. Digital transformation includes the application of these innovations such as financial technology (fintech), blockchain, and artificial intelligence in the context of Islamic finance. This article discusses the opportunities and challenges faced by Islamic financial institutions in implementing Islamic accounting in the digital era. On the one hand, digitalization opens up opportunities to increase efficiency, accuracy, and transparency in Islamic financial reports, as well as expand public access to Islamic-based financial products. On the other hand, challenges related to the complexity of integrating digital systems that comply with Islamic principles, data security, and effective supervision are still important issues. The results of this study indicate that digitalization has a significant influence on the growth of Islamic-based accounting, especially in Indonesia.

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