cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Mohd. Winario
Contact Email
mohd.winario27@gmail.com
Phone
+6285264528808
Journal Mail Official
mohd.winario27@gmail.com
Editorial Address
Jl. Buana/Jl. Kubang Raya
Location
Unknown,
Unknown
INDONESIA
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 50 Documents
 1   2   3   4   5 
Analisis Faktor Yang Mempengaruhi Kinerja Unit Pengumpul Zakat (UPZ) Dalam Pengumpulan Zakat Di Baznas Kabupaten Siak Putra, Zulfadli Nugraha Triyan; Syafpawi, Syafpawi; Zulhadi, Trian
Journal of Economic, Management, Business, Accounting Sustainability Vol. 1 No. 4 (2024): November 2024
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/joembas.v1i4.74

Abstract

This study aims to analyze the factors that influence the performance of UPZ in collecting zakat at BAZNAS Siak Regency. This study uses a qualitative approach where the results of the study are expected to be the basis for solving or resolving a problem. According to the level of explanation, this study is an explanatory research where this study is conducted to find answers to why and how to a problem. The results of the study show that internal factors (policies, strategies and human resource development) have a significant influence on UPZ in collecting zakat. Likewise, external factors (public awareness to pay zakat, implementation of the Zakat Regulation, differences in public perception in paying zakat and economic conditions) influence the performance of UPZ in collecting zakat at BAZNAS Siak Regency. This study attempts to analyze in depth the factors that influence the performance of UPZ in collecting zakat at BAZNAS Siak Regency. For BAZNAS Siak Regency, this study has benefits to strengthen the performance of UPZ in collecting zakat in the work areas of each UPZ.
Transformasi Digital Bank Syariah Indonesia: Tantangan Dan Peluang Dalam Era Industri 4.0 Eggi Zulfahri
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 1 (2025): Februari 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/joembas.v2i1.108

Abstract

This research identifies factors that influence the decision to use e-wallets, with a focus on financial literacy, benefits, convenience, trust, security, social influence and brand image. A literature review was used to evaluate various studies related to e-wallet use. The research results show that financial literacy, benefits, convenience, trust, security, social influence and brand image have a significant influence on the decision to use e-wallet. However, consumer behavior does not have a significant effect. This research recommends that the development of e-wallet services be focused on product quality and promotional strategies that are more appropriate to the market segment.
Pengaruh Modal Usaha Dan Luas Lahan Terhadap Pendapatan Petani Sagu Di Kepulauan Meranti Dalam Perspektif Ekonomi Islam Hendrisman, Hendrisman; Herlinda, Herlinda; Andrini, Rozi
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 1 (2025): Februari 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/joembas.v2i1.114

Abstract

This research aims to analyze the influence of business capital and land area on the income of sago farmers in the Meranti Islands from an Islamic economic perspective. The analysis in this research uses independent variables, namely Business Capital (X1) and Land Area (X2). Meanwhile, the dependent variable in this research is Sago Farmer Income (Y). The samples for this research were taken from sago farmers in the Sungai Tohor area, Tebing Tinggi Timur District, Meranti Islands Regency, located on the Tohor River using the Quantitative Correlational method. Data collection techniques were carried out using qualitative descriptive methods. The population of this study were sago farmers with 82 respondents in Sungai Tohor, Tebing Tinggi Timur District, Meranti Islands Regency who had a dry sago starch production capacity of 400 tons per month, involving 18 sago refinery IKMs. The result is that business capital and land area have a positive and significant influence on the income of sago farmers in the Tohor River area, Tebing Timur District, Meranti Islands Regency. This is proven by showing that the business capital variable has a significance value of 0.045, which is smaller than 0.050 (0.045 < 0.050), and is supported by the results of statistical calculations which show that t count > t table. And the land area results of the multiple linear test show that the land area variable has a significance value of 0.023. Business capital and land area have an influence on the income of sago farmers in the Sungai Tohor area, Tebing Timur District, Meranti Islands Regency. This is shown by the results of the F statistical test on all independent variables in the model which have an influence on the dependent variable simultaneously, supported by the results of statistical calculations which show that calculated f > f table f is obtained at 5.741 with a significance of 0.005, this shows that this regression model is feasible to use. Because the significance level is smaller than 0.050, it can be said that working capital and land area have a simultaneous and significant effect on the income of sago farmers. It can be concluded that business capital and land area play an important role in determining farmer income.
Peran Murabahah Dalam Mendukung Usaha Mikro Kecil Dan Menengah: Tinjauan Dari Sudut Pandang Bank Syariah Lismawati, Lismawati; Winario, Mohd; Khairi, Rifqil
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 1 (2025): Februari 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/joembas.v2i1.115

Abstract

This article evaluates the role of Murabahah in supporting Micro, Small and Medium Enterprises (MSMEs) from the perspective of Islamic banks. Through a literature review, this study highlights that Murabahah provides capital solutions in accordance with sharia principles, facilitating MSMEs' access to working capital and investment. Other benefits include certainty in prices and transparent costs as well as flexibility in the financing period and types of goods that can be financed. The study results show that Murabahah not only provides direct financial benefits, but also increases financial literacy and financial inclusion of MSMEs. With the help of Islamic banks, MSMEs can manage their finances better, increasing their ability to make more precise and sustainable business decisions.
Implikasi Kebijakan Fiskal Terhadap Distribusi Pendapatan Dan Kesejahteraan Masyarakat Nurmaini, Nurmaini; Zakir, Muhammad; Assyifa, Zubaidah
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 1 (2025): Februari 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/joembas.v2i1.116

Abstract

This research aims to analyze the implications of fiscal policy on income distribution and social welfare. Fiscal policy, which includes tax instruments and government spending, has a strategic role in creating economic equality and reducing social inequality. This study uses a qualitative approach with descriptive-analytical methods, based on secondary data obtained from various sources, such as government reports, academic journals and economic publications. The research results show that appropriate fiscal policies, such as a progressive tax system and effective allocation of social spending, can increase income distribution more evenly and promote social welfare. However, less than optimal policy implementation has the potential to worsen economic inequality. Therefore, continuous evaluation and policy design is needed based on the principles of justice and efficiency to achieve inclusive economic growth
Peran Pembiayaan Mudharabah Dalam Peningkatan Kesejahteraan Ekonomi Masyarakat Amelia, Nur; Winario, Mohd; Rahmawati, Rahmawati
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 1 (2025): Februari 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/joembas.v2i1.117

Abstract

This article aims to provide information related to the role of mudharabah financing in improving the economic welfare of society, especially in the MSME and micro entrepreneur sectors. The research method used is the literature research method or literature review. This method focuses on the analysis and synthesis of written works that are relevant to the research topic being investigated. This research shows that mudharabah financing has the potential to provide wider access to capital for MSMEs without fixed interest charges, thereby encouraging business growth and increasing income. Nevertheless, challenges such as the public's low understanding of Islamic finance and the complexity of risk management remain key factors that need to be overcome to maximize the benefits of mudharabah financing.
Implementasi Prinsip-Prinsip Ekonomi Syariah Dalam Bisnis Ritel Pada Dhuafa Mart Air Tiris Zakir, Muhammad; Mairiza, Diany; Assyifa, Zubaidah; Winario, Mohd; Amalia, Nala; Putri, Berliana
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 1 (2025): Februari 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/joembas.v2i1.118

Abstract

This research aims to analyze the implementation of sharia economic principles in the retail business run by Dhuafa Mart Air Tiris. The sharia economic principles that are the focus include justice, transparency and benefit to the surrounding community, especially in supporting the economy of the poor. The research method used is a descriptive qualitative approach with data collection techniques through interviews, direct observation and documentation. The research results show that Dhuafa Mart Air Tiris has implemented several sharia economic principles, such as a transparent transaction system without usury, as well as a sharia contract-based cooperation pattern between the management and business partners. Apart from that, most of the profits obtained are allocated to social programs and economic empowerment for underprivileged communities. The discussion revealed that this practice not only supports sustainable business growth but also creates a significant social impact in the surrounding environment. This research concludes that the implementation of sharia economics in the retail business can become a business model that is not only profit-oriented but also provides real benefits for society. This is relevant for adoption by other business actors who want to run business with an ethical and sustainable approach in accordance with sharia values.
Peran Coaching Dan Mentoring Dalam Pengembangan Karier Karyawan Agustia, Finka
Journal of Economic, Management, Business, Accounting Sustainability Vol. 1 No. 4 (2024): November 2024
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/joembas.v1i4.145

Abstract

Penelitian ini bertujuan untuk menganalisis peran coaching dan mentoring dalam pengembangan karier karyawan serta bagaimana kedua pendekatan ini dapat meningkatkan keterampilan, motivasi, dan kesiapan karyawan dalam mencapai jenjang karier yang lebih tinggi. Selain itu, penelitian ini juga mengeksplorasi faktor-faktor yang mempengaruhi efektivitas coaching dan mentoring serta tantangan yang dihadapi dalam implementasinya di lingkungan kerja. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode Penulisan ini menggunakan metode library research. Sumber data untuk penelitian ini berasal dari karya-karya ilmiah primer yang ditulis oleh tokoh yang akan dikaji, serta karya-karya ilmiah sekunder berupa buku, artikel, atau karya ilmiah lain yang relevan dengan tema penelitian. Analisis data dilakukan sesuai dengan metode analisis melalui tahap pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa coaching dan mentoring memiliki dampak positif yang signifikan terhadap pengembangan karier karyawan. Coaching membantu dalam meningkatkan kinerja individu melalui bimbingan yang lebih terfokus pada pencapaian tujuan jangka pendek, sedangkan mentoring berperan dalam memberikan wawasan jangka panjang mengenai jalur karier serta membangun keterampilan kepemimpinan. Karyawan yang mendapatkan coaching dan mentoring secara aktif menunjukkan peningkatan motivasi, keterlibatan kerja, serta kesiapan dalam menghadapi tantangan profesional. Selain itu, penelitian ini menemukan bahwa keberhasilan coaching dan mentoring sangat bergantung pada keterampilan coach dan mentor, dukungan manajemen, serta kesiapan organisasi dalam menyediakan sumber daya yang memadai.
Implementasi Pemberdayaan Ekonomi Mustahik Melalui Program Z-Mart Baznas Kabupaten Siak (Studi Pada Penerima Program Z-Mart Kecamatan Siak Ali, Sri Indriyani
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 1 (2025): Februari 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i1.149

Abstract

This thesis is entitled Implementation of Mustahik Economic Empowerment Through the Z-Mart Program of Baznas Siak Regency (Study on Z-Mart Program Recipients in Siak District). With the aim of analyzing and knowing how the implementation of the Z-Mart program from BAZNAS Siak Regency empowers the Mustahik economy in Siak District, The research method used is a qualitative research method with data collection techniques through interviews, observation, and documentation. The results showed that the implementation of the Z-Mart program has several stages, including the introduction stage, assessment stage, acceptance stage, assistance stage, and evaluation. However, in its implementation, there are several obstacles, such as distributors whose management is not running smoothly, the emergence of retail business competition such as Indomaret and Alfamart, and mentoring that has not been optimal. This study recommends several suggestions to increase its effectiveness in empowering the Mustahik economy
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.

Page 3 of 5 | Total Record : 50

 1   2   3   4   5 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 1 (2026): Februari 2026 Vol. 2 No. 4 (2025): November 2025 Vol. 2 No. 3 (2025): Agustus 2025 Vol. 2 No. 2 (2025): Mei 2025 Vol. 2 No. 1 (2025): Februari 2025 Vol. 1 No. 4 (2024): November 2024 Vol. 1 No. 3 (2024): Agustus 2024 Vol. 1 No. 2 (2024): Mei 2024 Vol. 1 No. 1 (2024): Februari 2024