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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 50 Documents
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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.  
Analisis Dampak Penerapan Sistem Informasi Manajemen Terhadap Kinerja Organisasi Di Era Digital Solekha, Nadira; Khairi, Rifqil; Mairiza, Diany
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 3 (2025): Agustus 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i3.189

Abstract

This study aims to analyze the impact of implementing Management Information Systems (MIS) on organizational performance in the digital era. The main focus is to explore how MIS can enhance operational efficiency, decision-making processes, and the quality of organizational services. This research employs a literature review method by examining various sources and references related to MIS implementation across different types of organizations. The analysis process involves comparing previous studies, relevant information systems theories, and applicable case studies. This approach seeks to provide a comprehensive overview of the impact of MIS implementation on organizational performance. The findings indicate that MIS implementation significantly improves operational efficiency, accelerates decision-making, and enhances customer service. However, MIS implementation also poses challenges, such as high implementation costs and dependence on technology, which can be risky if not properly managed. Therefore, the success of MIS implementation largely depends on management commitment, human resource readiness, and appropriate technology selection.
Pengaruh Upah Terhadap Semangat Kerja Supir Di PT. Nusantara Balawan Logistik Cabang Pelalawan Kerinci Fuaddi, Husni; Simbolon, Tahan Theo
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 3 (2025): Agustus 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i3.208

Abstract

The objectives to be obtained in this study are 1) To determine the effect of wages on the morale of drivers at PT. Nusantara Balawan Logistics Pelalawan Kerinci Branch. 2) To determine the effect of incentives on the morale of drivers at PT. Nusantara Balawan Logistics, Pelalawan Kerinci Branch and 3) To determine the effect of wages and incentives together on the morale of drivers at PT. Nusantara Balawan Logistics Pelalawan Kerinci Branch. This research was conducted on all employees at PT. Nusantara Balawan Logistics, Pelalawan Kerinci Branch, totaling 30 people. Considering that the population is large, the sampling technique is when the entire population is used as a sample and is also known as a census, if the total population is less than 100 people, then the total sample is taken as a whole. In this study, 30 drivers will be the sample. The data analysis technique used is multiple linear regression analysis. Based on the results of the research that has been done, it is concluded that the calculated F value is 15,860 greater than Ftable which is 3.34 with a probability of 0.000 less than 0.05 and the obtained value of Fcount> Ftable is obtained by looking at table F using a 95% confidence level , α = 5%, the value of df1=k- 1(3-1)=2, and df2= (n-k)= 30-2= 28. Then the value of Ftable is 3.34. Thus the value of Fcount> Ftable (15,860 > 3.34) is obtained. Based on the hypothesis testing criteria, H0 is rejected and Ha is accepted, that is, together the independent variables have a significant effect on the dependent variable. The wage and incentive variables together have a significant effect on employee morale at PT. Archipelago Balawan Logistics Pelalawan Kerinci.  
Analisis Kritis Opini Syariah Terhadap Aset Kripto Dalam Perspektif Ekonomi Syariah Putri, Berliana; Amelia, Nur; Iskandar, Iskandar; Amalia, Nala; Lismawati, Lismawati
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 3 (2025): Agustus 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i3.234

Abstract

This study aims to critically analyze sharia opinion on crypto assets from a sharia economic perspective, specifically in assessing the legality of their use based on the principles of Islamic jurisprudence (fiqh) in muamalah (Islamic transactions). The method used is a literature study with a qualitative-descriptive approach, examining various secondary sources such as fatwas from the Indonesian Ulema Council (MUI), the results of the Bahtsul Masail forum, scientific journals, and the opinions of contemporary scholars. The results show that there are differences of opinion among scholars. Some scholars prohibit the use of crypto assets because they are considered to contain elements of gharar (uncertainty), maysir (speculation or gambling), and lack a clear underlying asset. However, others permit crypto assets as long as they are used as commodities (sil'ah), not as a means of payment, and do not involve elements of fraud or deception. Therefore, from a sharia economic perspective, crypto assets can be considered halal if they meet the criteria of benefit, clear ownership, and are subject to strict regulations to prevent practices that conflict with sharia principles
Implementasi Akad Salam Dalam Pembiayaan Sektor Pertanian Oleh Bank Syariah Nurmaini, Nurmaini; Winario, Mohd; Mairiza, Diany
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 3 (2025): Agustus 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i3.291

Abstract

The implementation of the Salam contract in agricultural financing by Islamic banks in Indonesia serves as an alternative financing method aligned with Sharia principles. The Salam contract is a type of sale in which payment is made in advance, while the goods are delivered at a later date. This model is highly relevant in the agricultural context, as farmers require working capital before the harvest period. This study focuses on how Islamic financial institutions apply the Salam contract to support the agricultural sector, starting from the identification of farmers' needs, determination of price and product specifications, payment mechanisms, to the distribution of agricultural products. The challenges faced by Islamic banks in implementing the Salam contract include commodity price fluctuations, crop failure risks, uncertainty in harvest time, and limited risk management capacity. Furthermore, this study evaluates the extent to which the Salam contract instrument can address farmers' needs for fast, easy, and interest-free (riba-free) financing, as well as its contribution to enhancing national agricultural productivity.
Pengaruh Pendayagunaan Zakat Produktif Program Satu Keluarga Satu Sarjana Dalam Meningkatkan Kesejahteraan Mustahik Pada Baznas Kabupaten Kampar Mairiza, Diany; Widiarsih, Dwi; Winario, Mohd; Rahmawati, Rahmawati; Assyifa, Zubaidah
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 3 (2025): Agustus 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i3.292

Abstract

This research aims to measure how much influence the productive zakat utilization of the one poor family one graduate program has in improving the welfare of mustahik at BAZNAS Kampar Regency. The method used was descriptive quantitative with a simple linear regression model Y=a+bX+e, involving 49 respondents as a sample. Data was collected through a questionnaire to obtain data on This can be seen from the results of the T test (partial) with a significance value of 0.001, which is smaller than 0.05, so that the hypothesis H1 is accepted, indicating that there is a positive and significant influence. In addition, the R square value of 0.535 shows that the utilization of productive zakat for one poor family, one graduate program is 53.5% of the welfare level of mustahik, while the rest is influenced by other variables.
Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK) Terhadap Belanja Modal Kota Bukittinggi Chairunnisa, Chairunnisa; Manik, Rani; Azwar, M. Azurul; Andiny, Puty; Safuridar, Safuridar; Rizal, Yani
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 4 (2025): November 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i4.392

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditure in Bukittinggi City. The data used in this study are secondary data obtained from the Central Statistics Agency (BPS) of Bukittinggi City, covering the observation period from 2013 to 2024. The research method employed is a quantitative approach using multiple linear regression analysis. Data processing was carried out using the EViews application to examine the relationship and influence of each independent variable on the dependent variable.The results of the study indicate that Local Own-Source Revenue has a positive and significant effect on Capital Expenditure in Bukittinggi City. In addition, the General Allocation Fund is also proven to have a positive and significant effect on Capital Expenditure. These findings suggest that the higher the PAD and DAU received by the local government, the greater the allocation of capital expenditure to support regional development. Furthermore, the Special Allocation Fund also shows a positive and significant effect on Capital Expenditure. This confirms that these three sources of regional revenue play an important role in increasing capital expenditure in Bukittinggi City.

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