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NUR ROKHMAN
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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 178 Documents
Efektivitas Strategi Pemasaran dan Layanan Hotel Sahid Raya Yogyakarta M. Masrukhan; Cucu Rohendi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 1 (2025): Januari : 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.v2i1.795

Abstract

This study aims to analyze the effectiveness of marketing strategies and services at Sahid Raya Hotel Yogyakarta in improving customer satisfaction and competitiveness in the hospitality industry. The research employs a qualitative descriptive method, with data collected through observation, interviews, and documentation. The findings indicate that digital marketing, such as social media and promotions on online platforms, significantly contributed to a 20% increase in occupancy rates within one year. Additionally, high service quality, including responsive service and staff friendliness, directly impacts customer loyalty. The main challenges identified include maintaining service quality amidst rising occupancy and intense competition. The study concludes that a combination of digital marketing strategies and effective service management is key to the hotel's success. Recommendations include strengthening customer loyalty programs, staff training, and continuous innovation to meet the demands of a dynamic market.
Implementasi Akad Murabahah Pada Produk Pembiayaan BMT As’sadiyah Sengkang: Studi Syariah dan Ekonomi Nurhidayah Nurhidayah; Rosmini Rosmini; A.Wulandari; Sitti Nikmah Marzuki
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 1 (2025): Januari : 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.v2i1.803

Abstract

Baitul Maal Wat Tamwil (BMT) is a sharia-based microfinance institution that plays a role in providing financing to the community, particularly micro-entrepreneurs, to help them avoid reliance on loan sharks. This study focuses on the implementation of the murabahah contract at BMT As'adiyah Sengkang, using a descriptive qualitative approach through interviews, observations, and document analysis. The findings indicate that the murabahah contract is implemented based on the principles of Islamic justice, involving transparency in pricing and profit margins while ensuring that transactions are conducted voluntarily. The financing mechanism includes customer eligibility surveys, financial capacity analysis, and the determination of fair profit margins. This murabahah contract significantly benefits the local economy by facilitating access to interest-free financing without late payment penalties. In conclusion, the implementation of the murabahah contract at BMT As'adiyah Sengkang aligns with sharia values, supports the economic empowerment of the Muslim community, and contributes to the growth of sharia-based financial inclusion at the local level.
Pengaruh Faktor Demografi terhadap Tingkat Literasi Keuangan: Studi Pelaku UMKM Kab. Sarolangun Muhammad Padilah; Putri Apria Ningsih; Nurrahma Sari Putri
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 1 (2025): Januari : 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.v2i1.805

Abstract

This research aims to determine and analyze the influence of demographic factors consisting of a person's income level, education level and age on the financial literacy level of MSME actors in Sarolangun district. The method used in this research is a quantitative method, and the data analysis method used is the coefficient of determination test. The sample in this study was ninety-five respondents by distributing a Likert scale questionnaire. The research results show that 51.6% of respondents fall into the high level of financial literacy category, and 48.4% of respondents fall into the moderate financial literacy category. There is a positive and significant influence between income level (X1) on financial literacy (Y). This is proven by the t value of 2,543 t table > 1.986 and the Sig value of 0.013 < 0.05, which means that H1 is accepted and H0 is rejected. Education level (X2) shows that it has a positive and significant influence on financial literacy (Y). This is proven by the calculated t value of 8.932 t table > 1.986 and the Sig value of 0.001 < 0.05, which means that H1 is accepted and H0 is rejected. Age (X3) shows that it has a positive and significant influence on financial literacy (Y). Proven by the calculated t value of 2.216 t table > 1.986 and the Sig value of 0.029 < 0.05 which means that H1 is accepted and H0 is rejected. Income level, education and age simultaneously influence financial literacy. It is known that the significance value of X1, so it can be concluded that H1 is accepted and H0 is rejected. The influence of these three variables is 62% and the remaining 28% is influenced by other variables outside this research.
Peran Inklusi Keuangan dalam Memediasi Pengaruh Mental Accounting dan Financial Technology terhadap Kinerja UMKM di Kabupaten Grobogan Astohar Astohar; Emi Wardati; Tri Sumiyanti; Shelly Geovanni
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.v1i6.814

Abstract

MSMEs are a supporting sector of the country's economy and are able to survive in various conditions that occur in Indonesia. MSMEs are able to contribute to increasing national income and also help in absorbing labor as a result of increasing the performance of these MSMEs. Many factors that influence performance between mental accounting and financial technology are mediated by financial inclusion. The results of a preliminary survey on MSMEs in Grobogan Regency show that the average performance of MSMEs is still fluctuating. The object of this research was carried out on MSMEs in Grobogan Regency with a final sample size of 158 using the cluster random sampling method. The analysis tool uses a regression equation test with a mediation test using the Sobel test. The results of the descriptive analysis show that the variables mental accounting, financial technology, MSME financial inclusion and MSME performance in Grobogan Regency are in the sufficient category (2.33 to 3.65), with financial technology with the highest average. The mental accounting and financial technology variables are proven to have a positive and significant effect on the financial inclusion of MSMEs in Grobogan Regency. Mental accounting, financial technology and MSME financial inclusion are proven to influence the performance of MSMEs in Grobogan Regency. MSME financial inclusion is proven to mediate the influence of mental accounting and financial technology on MSME performance in Grobogan Regency.
Estimasi Peramalan Volatilitas Return Saham Perusahaan Sektor Energi Pada Indeks Saham Syariah Indonesia (ISSI) Danisya Kayla Putri Mayari; Cupian Cupian; Sarah Annisa Noven
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 1 (2025): Januari : 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.v2i1.826

Abstract

This study aims to determine the forecasting of stock return volatility of energy companies listed on the Indonesian Sharia Stock Index (ISSI) using the ARCH/GARCH method. This study uses purposive sampling method and uses secondary data in the form of daily stock returns from January 2022 to June 2024 on 10 selected stocks. Data processing is done using Stata software. The results showed that of the 10 selected stocks, only 6 stocks, namely BYAN, ADRO, GEMS, PTBA, AKRA, and BSSR, were suitable for analysis using the ARCH/GARCH model. Meanwhile, PGAS, ITMG, PTRO, and HRUM do not show ARCH effect or do not contain heteroscedasticity. Statistical evaluation of volatility prediction shows that the selected models provide good predictions. Among the six stocks analyzed, ADRO, PTBA, and BSSR show high volatility, while BYAN, GEMS, and AKRA show low volatility. Therefore, investors should consider investment risk when evaluating stocks with different levels of volatility.
Pengaruh (Attitude, Attention, dan Action) Karyawan terhadap Loyalitas Nasabah pada Pt. Bank Sumut Kantor Cabang Syariah Medan Karya Angelly Pratiwi; Nurbaiti, Nurbaiti; Muhammad Ikhsan Harahap
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 1 (2025): Januari : 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.v2i1.838

Abstract

The purpose of this research is to determine the influence of employee roles (Attitude, Attention and Action) on achieving customer loyalty at PT. North Sumatra Bank Medan Karya Sharia Branch Office. The influence of employee roles (Attitude, Attention and Action) has a positive effect on achieving customer loyalty at PT. North Sumatra Bank Medan Karya Sharia Branch Office. Quantitative research is research that uses data in the form of numbers. This shows that (Attitude, Attention and Action) have a positive effect on achieving customer loyalty at PT. North Sumatra Bank Medan Karya Sharia Branch Office. (Attitude, Attention and Action) has an influence of 98.4% on achieving customer loyalty at PT. North Sumatra Bank Medan Karya Sharia Branch Office. Meanwhile, 1.6% is influenced by other factors not included in the regression model. The significance of the variables (Attitude, Attention and Action) is 0.000, which is less than the significant value level used, namely 0.05. The attitude variable is 26.116, the value is above the research value, namely 1.984. The Attention variable is 7.708, the value is above the research value, namely 1.984. The Action variable is 8.256, the value is above the research value, namely 1.984.
Faktor yang Mempengaruhi Profitabilitas pada Perusahaan Consumer Non Cyclical Tahun 2021-2023 Nurul Laily Barsyah; Hermi Hermi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 2 (2025): Maret : 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.v2i2.847

Abstract

Companies run businesses with the aim of gaining profits that can be measured by profitability. Profitability is a measure that evaluates a company's ability to generate profits or profits over time. This study aims to analyze the effect of accounts receivable turnover, sales growth, inventory turnover, and cash turnover on profitability. This research was conducted on non-cyclical consumer companies listed on the Indonesia Stock Exchange. This research is a descriptive quantitative study. This study uses panel data consisting of cross-section data, namely non-cyclical consumer companies with a time series for the period 2021-2023. The sample used in this study was 59 companies. The analysis technique used in this study is panel data regression. The results of the analysis show that (1) Accounts receivable turnover has a positive and significant effect on profitability in the non-cyclical consumer sector. (2) Sales growth does not affect profitability in the non-cyclical consumer sector. (3) Inventory turnover has a positive and significant effect on profitability in the non-cyclical consumer sector. (4) Cash turnover does not affect profitability in the non-cyclical consumer sector.
Analisis Penerapan PSAK No. 109 Tentang Pelaporan Keuangan Akuntansi Zakat, Infak/Sedekah Pada Baznas Kabupaten Majalengka Mukhlis Harvian; Alifah Sukma Asih; Firman Yudhanegara; Iwan Setiawan
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 2 (2025): Maret : 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.v2i2.865

Abstract

This studyiaims toiexamine theirecognition and measurement process related to the receiptiand distribution ofifunds carried out by BAZNAS Majalengka Regency, analyze the implementation of its financial reports, and assess their compliance with PSAK 109. Using a qualitativeidescriptive method, data wasicollected throughiinterviews. The research findings indicate that the financial reporting of BAZNAS Majalengka Regency adheres to PSAK 109, covering the receipt and distributioniofizakat, infaq, and sadaqah funds. Every economic transaction is systematically recorded, and the financial reports comply with applicableiregulations, including the treatment of non-halal funds in accordance with sharia iprinciples. In terms of recognition and presentation, BAZNAS Majalengka Regency applies the double-entry recording system, which is considered effective and efficient. Overall, the financial reports prepared align with PSAK 109 in terms of recognition, measurement, and presentation.
Sertifikasi Halal dan Tingkat Kesadaran Pelaku Usaha di Kota Pangkalpinang Aswin Aswin; Yolanda Destiana
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 2 (2025): Maret : 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.v2i2.867

Abstract

This study aims to assess the extent of business actors' understanding of halal certification in Pangkalpinang City. The research employs a qualitative approach, with data collected from micro, small, and medium enterprises in Pangkalpinang, involving eight UMKM actors as informants. The findings reveal that most business actors have a fairly good awareness of the importance of halal certification for their products. However, the limited knowledge possessed by UMKM actors regarding certification leads to a lack of clear understanding of the procedures and application process. This situation is caused by the lack of outreach efforts from relevant parties, particularly the Pangkalpinang City government. Therefore, the government needs to make extra efforts to provide socialization and education to business actors so they can clearly understand the flow and procedures for halal certification registration for their products. In addition, the role of Halal Product Assistants (PPH) is also crucial, as they are directly involved with the community
Pengaruh Harga, Lokasi dan Suasana Toko Terhadap Keputusan Pembelian Surya Wahyu Prasetya; Retno Susanti; Lamidi Lamidi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 2 (2025): Maret : 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.v2i2.891

Abstract

This study aims to analyze the significance of the influence of price, location, and store atmosphere on customer purchasing decisions at Harno Surya stores. A quantitative research approach was employed, utilizing primary data as the main source of information. The study population consisted of customers who had shopped at Harno Surya stores, although the exact number was unknown. A sample of 176 respondents was selected using a purposive sampling technique. Data collection methods included questionnaires, literature review, and observation. The collected data were analyzed using descriptive analysis, multiple linear regression analysis, t-test, F-test, and the coefficient of determination test.The results of the multiple linear regression analysis produced the equation: Y = 0.534 + 0.181X₁ + 0.426X₂ + 0.329X₃, indicating that price (X₁), location (X₂), and store atmosphere (X₃) all contribute positively to purchasing decisions (Y). The t-test results demonstrated that each independent variable had a significant effect on purchasing decisions. Furthermore, the F-test results showed an F-value of 157.276 with a significance level of 0.000 (<0.05), confirming that the regression model is appropriate for predicting the impact of price, location, and store atmosphere on purchasing decisions. The coefficient of determination (R²) was 0.728, suggesting that 72.8% of purchasing decisions were influenced by the three independent variables, while the remaining 27.2% was influenced by other factors not included in this study.These findings highlight the importance of price, location, and store atmosphere in shaping consumer purchasing decisions, offering valuable insights for retailers seeking to enhance their marketing strategies and store management.

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