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Journal of Economic, Management, Business, Accounting Sustainability
Published by EL-EMIR INSTITUTE
ISSN : 30476003     EISSN : 30478391     DOI : https://doi.org/10.69693/joembas
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economic, Management, Business, Accounting Sustainability (JOEMBAS) is published by the El-Emir Institute helping academics, researchers, and practitioners to disseminate their research results. Joebmas is a blind peer-reviewed journal dedicated to publishing quality research results in the fields of Economic, Management, Business, Accounting. All publications in the Joebmas Journal are open access which allows articles to be available online for free without any subscription. JOEMBAS is a national journal with e-ISSN: 3047-8391 , and is free of charge in the submission process and review process. Journal of Economic, Management, Business, Accounting publishes articles periodically four times a year, in February, May, August, November. Joembas uses Turnitin plagiarism checks, Mendeley for reference management and supported by Crossref (DOI) for identification of scientific paper.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2025): Mei 2025" : 5 Documents clear
Perkembangan Standar Akuntansi Dan Implikasinya Terhadap Praktik Keuangan Modern Edward, Yurnal
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 2 (2025): Mei 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i2.171

Abstract

This study describes the concrete steps taken by Indonesia in implementing more modern accounting standards. An analysis was conducted to evaluate the positive impacts and challenges that emerged during the implementation process. The results of the study indicate that the implementation of accounting standards has brought significant improvements in the presentation of financial information. Although certain challenges were faced during the adaptation process, the long-term benefits can be seen in the increased accuracy, transparency, and comparability of financial information. This article provides an in-depth insight into Indonesia's journey in adopting and implementing more modern accounting standards. Practical implications and policy suggestions are presented to assist the government and other entities in addressing challenges that may arise during the implementation process of accounting standards.
Murabahah Sebagai Solusi Pembiayaan Syariah: Alternatif Jual Beli Bebas Riba Untuk Kebutuhan Konsumtif Dan Produktif Irmawanti, Irmawanti; Winario, Mohd
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 2 (2025): Mei 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i2.186

Abstract

This study aims to analyze the role of the murabahah contract as a Sharia-compliant financing solution free from riba (usury) in meeting both consumptive and productive needs of the community. Murabahah, a sale contract with an agreed profit margin between Islamic banks and customers, has become one of the dominant instruments in the Islamic finance industry. This research adopts a qualitative descriptive approach through literature study. Data sources include books, scholarly journals, fatwas from the National Sharia Council of Indonesia (DSN-MUI), and reports from Islamic finance practitioners. The findings indicate that the murabahah contract is highly flexible in financing various needs, ranging from household consumer goods purchases to working capital financing for MSMEs. Furthermore, murabahah offers profit margin certainty and is free from riba, aligning with Sharia principles. Nevertheless, challenges remain in its implementation, such as the potential for practical deviations and the low public literacy regarding Sharia contracts. Therefore, strict supervision and continuous education are needed to ensure that murabahah truly serves as a fair and sustainable solution within the Islamic financial system.
Peran CSR Dalam Mendukung Tujuan Pembangunan Berkelanjutan (SDGS) Sakina, Laily Hidayah; Assyifa, Zubaidah
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 2 (2025): Mei 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i2.190

Abstract

This study aims to explore how the implementation of Corporate Social Responsibility (CSR) can serve as a strategic tool in supporting the achievement of the Sustainable Development Goals (SDGs). A qualitative method was employed using a triangulation approach to analyze data collected through in-depth interviews, direct observation, and document analysis. The findings reveal that CSR programs focusing on education, health, and the environment have a significant impact on achieving SDG targets. Furthermore, CSR acts as a bridge between companies, governments, and communities in collaborative development efforts. However, challenges such as a lack of synergy among stakeholders and weak program monitoring remain major obstacles. This study provides strategic recommendations to enhance the effectiveness of CSR, including strengthening stakeholder collaboration, implementing data-driven evaluation, and aligning programs with national and global development priorities.
Persepsi Generasi Milenial terhadap Program CSR Perusahaan Teknologi Alfajri, Anugrah Daffa; Rahmawati, Rahmawati
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 2 (2025): Mei 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i2.191

Abstract

This study aims to explore millennials' perceptions of Corporate Social Responsibility (CSR) programs run by technology companies. Using a qualitative approach, data was collected through in-depth interviews with ten millennial informants who have direct or indirect involvement with the CSR program. The results show that millennials have a critical view of CSR implementation, with authenticity, transparency, and long-term social impact being the main factors that influence their perceptions. Informants tend to appreciate CSR programs that are not only oriented towards the company's image, but also make a real contribution to society and the environment. In addition, millennials value the importance of their direct involvement in CSR programs through active participation, such as volunteer activities and community-based initiatives. This research concludes that technology companies need to integrate social values relevant to millennial preferences to increase the effectiveness of CSR programs and build stronger relationships with this generation.
Manajemen Risiko Keuangan Dalam Menunjang Stabilitas Usaha Mikro Kecil Dan Menengah (UMKM) Di Kabupaten Pringsewu Juhainah, Juhainah
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 2 (2025): Mei 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i2.194

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting regional economic growth, including in Pringsewu Regency. However, this sector is vulnerable to various financial risks such as income fluctuations, limited access to financing, and low financial literacy. This study aims to analyze the financial risk management practices implemented by MSME actors and their contribution to the stability of their businesses. The research approach used is descriptive qualitative with a case study method on several MSMEs in Pringsewu Regency. Data collection techniques were carried out through in-depth interviews, observation, and documentation. The results of the study show that Financial risk management plays a crucial role in maintaining the sustainability and resilience of Micro, Small, and Medium Enterprises (MSMEs), especially amidst fluctuating economic conditions. The main findings of this study indicate that the majority of MSMEs in Pringsewu face significant financial risks, with liquidity risk (70%) and credit risk (50%) being the primary challenges. However, only a small portion of MSME actors have implemented financial risk management strategies in a systematic manner. The adoption of practices such as routine cash flow recording, the use of emergency funds, and income diversification has been proven to enhance business stability by up to 85% and crisis resilience by up to 90% among MSMEs that actively apply risk management. Furthermore, MSMEs with strong financial literacy demonstrate greater access to formal financing and are better equipped to make rational financial decisions. The use of digital financial technologies has also begun to contribute positively to the efficiency of financial management and business transparency.  

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