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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 6 Documents
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Search results for , issue "Vol. 3 No. 1 (2026): Februari 2026" : 6 Documents clear
Strategi Pengembangan Industri Halal Di Indonesia Efendi, Hairullah; Rahmawati, Rahmawati; Saputra, Rio Panji; Yoly, Zafia Sarina
Journal of Economic, Management, Business, Accounting Sustainability Vol. 3 No. 1 (2026): Februari 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v3i1.438

Abstract

The halal industry is a strategic sector with significant potential to support national economic growth, particularly in Indonesia, the country with the largest Muslim population in the world. As public awareness of halal products increases, the development of the halal industry is not only understood as fulfilling religious aspects but also encompasses increasingly significant economic, social, and global dimensions. The halal industry plays a crucial role in creating added value, expanding employment opportunities, and enhancing the competitiveness of national products in the international market. This article aims to comprehensively examine the halal industry development strategy in Indonesia by examining the concept of the halal industry, its current conditions and potential, the role of digitalization in expanding market access, applicable regulations, and various challenges and recommendations for its development. The research method used is a qualitative approach through literature review utilizing relevant and up-to-date scientific sources. The study results indicate that Indonesia has significant potential to become a global halal industry hub, supported by a large domestic market, abundant natural resources, and rapid development of digital technology. However, the development of the halal industry still faces various challenges, such as limited product competitiveness, suboptimal regulatory implementation, and a lack of human resource readiness. Therefore, an integrated and sustainable development strategy is needed so that the Indonesian halal industry can compete at the national and global levels.
Perbandingan Konsep Penawaran Dalam Ekonomi Konvensional Dan Islam: Studi Literatur Kualitatif Z, Rafida; Winario, Mohd
Journal of Economic, Management, Business, Accounting Sustainability Vol. 3 No. 1 (2026): Februari 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v3i1.439

Abstract

This study examines the comparative concept of supply from the perspective of conventional economics and Islamic economics through a qualitative literature study approach. The concept of supply is a fundamental element in market mechanisms that determine the equilibrium price and quantity of goods and services. In conventional economics, supply is driven by the motive of maximizing profit and production efficiency without explicit consideration of moral, ethical, and social responsibility aspects. The orientation of economic rationality tends to focus solely on individual interests and the achievement of material gain. Meanwhile, Islamic economics integrates sharia values into every aspect of supply, including the prohibition of usury, gharar, and maysir, as well as the obligation to maintain justice, transparency, and the welfare of the community. Through a comparative analysis of various relevant literature, this study finds that fundamental differences lie in the objectives, basic principles, and mechanisms used in supply. Islamic economics emphasizes the balance between this world and the hereafter, social justice, proportional distribution, and responsibility to Allah SWT. The practical implication is the need for a more holistic reorientation of the economic system by integrating economic efficiency with moral-spiritual values.
Implementasi Green Economy Dalam Perspektif Islam: Tinjauan Terhadap Kebijakan Pembangunan Dan Berkelanjutan Mardiyah, Suci; Winario, Mohd; Assyifa, Zubaidah; Irwan, Yudi
Journal of Economic, Management, Business, Accounting Sustainability Vol. 3 No. 1 (2026): Februari 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v3i1.455

Abstract

This study aims to comprehensively examine how the implementation of a green economy can be understood and operationalized from an Islamic perspective through a review of sustainable development policies. The method used is a qualitative-descriptive approach with a literature review of academic sources, international and national policy reports, and contemporary Islamic economics literature. The results of the study indicate that green economy principles such as resource efficiency, low-carbon development, social inclusiveness, and ecosystem protection are normatively aligned with the objectives of the maqāṣid al-sharī‘ah (Islamic principles), particularly in safeguarding religion (ḥifẓ al-dīn), life (ḥifẓ al-nafs), intellect (ḥifẓ al-‘aql), progeny (ḥifẓ al-nasl), and wealth (ḥifẓ al-māl). In the context of sustainable development policies, the implementation of an Islamic-based green economy is reflected in policy instruments that encourage green investment, equitable natural resource management, the strengthening of sustainable Islamic finance, such as green sukuk, and regulations that limit overexploitation and environmental damage. However, this study also identifies several challenges, including the limited integration of Islamic values ​​in public policy formulation, the dominance of conventional economic paradigms focused solely on growth, and weak coordination among stakeholders. Therefore, this article emphasizes the importance of mainstreaming Islamic economic values ​​in sustainable development policies so that the implementation of a green economy is not merely technocratic but also grounded in ethics and moral responsibility, thereby achieving sustainable, equitable prosperity aligned with long-term development goals.
Pemikiran Ulama Kontemporer Tentang Distribusi Dalam Islam: Riview Literatur Kualitatif Akhdan, Mulki; Winario, Mohd; Khairi, Rifqil
Journal of Economic, Management, Business, Accounting Sustainability Vol. 3 No. 1 (2026): Februari 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v3i1.456

Abstract

Unequal distribution of wealth is a major problem in the modern economic system, contributing to increasing poverty and social injustice, including in Muslim societies. This situation emphasizes the urgency of examining the concept of distribution in Islamic economics as an alternative to a just economic system. This study aims to analyze the thoughts of contemporary Islamic scholars on distribution in Islam based on a qualitative literature review. The research method used is a qualitative approach using a literature review technique of the works of contemporary Islamic scholars and relevant scientific literature, analyzed using content analysis. The results indicate that contemporary Islamic scholars view distribution as a fundamental element of the Islamic economic system, oriented towards social justice and the welfare of the people. Distribution is implemented through the instruments of zakat (alms), infaq (donation), sadaqah (charity), waqf (endowment), inheritance systems, and the prohibition of exploitative economic practices, with the support of the state and society. This study recommends strengthening Islamic distribution institutions, optimizing the role of the state, and developing economic policies based on the maqāṣid al-shari'ah (objectives of the principles of sharia) so that the Islamic concept of distribution can be implemented effectively and relevantly in facing contemporary economic challenges.
Telaah Literatur Tentang Permintaan Dalam Islam: Integrasi Nilai Syariah Dalam Perilaku Konsumen Muslim Yoly, Zafia Sarina; Winario, Mohd; Zakir, Muhammad; Assyifa, Zubaidah
Journal of Economic, Management, Business, Accounting Sustainability Vol. 3 No. 1 (2026): Februari 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v3i1.457

Abstract

Demand is a fundamental concept in economics that explains the relationship between consumers' needs, desires, and ability to consume goods and services. From an Islamic economic perspective, the concept of demand is not solely based on material satisfaction but is also framed by Sharia values, which emphasize morality, ethics, and social responsibility. This article aims to review the literature related to the concept of demand in Islam and to examine how the integration of Sharia values ​​influences Muslim consumer behavior. The method used is a literature review of various scholarly sources, including books, journals, and articles relevant to Islamic economics and consumer behavior. The results of the review indicate that demand in Islam is influenced by the principles of halal (permissible) and haram (forbidden), balance (wasathiyah), the prohibition of israf (prohibition of excessive consumption), and an orientation toward the benefit of the community. The integration of these values ​​encourages Muslim consumers to be spiritually rational, moderate in consumption, and consider the social and environmental impacts of every economic decision. Thus, the concept of demand in Islam differs from conventional economics because it places Sharia values ​​as the primary foundation in shaping Muslim consumer behavior.
Model Village Economy Berbasis Integrasi Sistem Informasi Desa Untuk Penguatan Ekonomi UMKM Di Desa Sokop Farras, Aqil; Hustinawati, Hustinawati; Sandri, Siti Hanifa; Algusri, Jeki
Journal of Economic, Management, Business, Accounting Sustainability Vol. 3 No. 1 (2026): Februari 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v3i1.466

Abstract

This study aims to develop a Village Economy model based on the integration of Village Information Systems to strengthen the MSME economy in Sokop Village, Meranti Islands Regency. The study used a mixed methods approach with a sequential explanatory design with 60 respondents consisting of village officials, MSMEs, and the community. Analysis was conducted by comparing the utilization rate of the village website before and after the integration of marketplace features and digital public services. The results showed an increase in system utilization in aspects such as public information access (52% to 82%), online complaints (35% to 70%), and MSME product promotion (28% to 75%). This increase indicates that the integration of the marketplace into the village information system contributes to expanding the visibility of local products and increasing community participation in technology-based public services. Theoretically, this study enriches the study of e-government integration and the village economy through a four-component model: digital governance, digital public service, digital market integration, and digital literacy empowerment. Practically, this model can serve as an implementation reference for other villages in building an integrated technology-based economic ecosystem.  

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