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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 60 Documents
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Implementasi Fiqh Muamalah Dalam Hukum Ekonomi Syariah Pada Transaksi Modern Nala Amalia; Mohd Winario; Rahmawati Rahmawati; Yudi Irwan
Journal of Economic, Management, Business, Accounting Sustainability Vol. 3 No. 2 (2026): Mei 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v3i2.500

Abstract

This study aims to analyze the implementation of Islamic jurisprudence (fiqh muamalah) within Islamic economic law in modern transactions and to examine the relevance of Islamic principles to the development of the contemporary economic system. Technological developments and the digitalization of the economy have given rise to various forms of modern transactions, such as e-commerce, fintech, digital wallets, and online investments, which require Islamic legal studies to ensure their compliance with Islamic principles. This study employed a qualitative research method with a library research approach. Data were obtained from the Quran, hadith, books, scientific journals, fatwas from the National Council of Islamic Scholars (DSN-MUI), and various other literature related to Islamic jurisprudence (fiqh muamalah) and Islamic economic law. Data analysis was conducted using a descriptive-analytical technique, examining the concepts, principles, and implementation of Islamic jurisprudence (fiqh muamalah) in modern transactions. The results show that Islamic jurisprudence (fiqh muamalah) has the flexibility to address modern economic developments as long as the transactions do not contain elements of usury (riba), gharar (gharar), maysir (gambling), and harmful practices. The implementation of Islamic principles in modern transactions can create a more just, transparent, and socially beneficial economic system.
Analisis Audit Siklus Investasi Pada Perbankan Syariah Dalam Perspektif Kepatuhan Dan Pengendalian Internal Syafnur Muhammad Rizki; Mohd Winario
Journal of Economic, Management, Business, Accounting Sustainability Vol. 3 No. 2 (2026): Mei 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v3i2.501

Abstract

Analisis Audit Siklus Investasi Pada Perbankan Syariah Dalam Perspektif Kepatuhan Dan Pengendalian Internal
Perbandingan Sistem Gadai Konvensional Dan Gadai Syariah Perspektif Ekonomi Islam Nilam Erman
Journal of Economic, Management, Business, Accounting Sustainability Vol. 3 No. 2 (2026): Mei 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v3i2.518

Abstract

The development of financial institutions in Indonesia has led to the emergence of various financing systems, including conventional pawning and Sharia pawning. This research is important due to the low public understanding of the differences between the two systems, especially from an Islamic economic perspective. The purpose of this study is to analyze the comparison between conventional pawning and Sharia pawning systems and to identify their advantages and disadvantages in practice. This research uses a qualitative approach with a literature review. Data were obtained from books, scientific journals, fatwas from the National Sharia Council (DSN-MUI), academic articles, and other sources relevant to the research topic. Data analysis used a descriptive-comparative method, comparing aspects of the contract, transaction mechanism, and profit system of the two types of pawning. The results show that Sharia pawning is more in line with Islamic economic principles because it uses the rahn and ijarah contracts and is free from riba (usury). Meanwhile, conventional pawning still employs an interest system, which is considered riba in Islam. Sharia pawning is also considered fairer, more transparent, and emphasizes the principle of mutual assistance in economic transactions.
Konsep Gharar Dalam Transaksi Modern Dan Implikasinya Terhadap Keabsahan Akad Nur Amelia; Mohd Winario; Zubaidah Assyifa
Journal of Economic, Management, Business, Accounting Sustainability Vol. 3 No. 2 (2026): Mei 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v3i2.482

Abstract

This study aims to analyze the concept of gharar in modern transactions and its implications for the validity of contracts from an Islamic legal perspective. Technological developments and economic digitalization have given rise to various new forms of transactions, such as e-commerce, fintech, digital investment, and online trading, which potentially contain elements of ambiguity, speculation, and uncertainty. This situation necessitates a reexamination of the application of the concept of gharar in contemporary muamalah practices. The research method used is qualitative research with a library research approach. Data were obtained through a review of classical fiqh literature, scientific journals, books, fatwas of scholars, and previous research related to gharar and modern transactions. The results show that elements of gharar are still prevalent in various modern transactions, especially those with unclear objects, prices, contract mechanisms, and high risks. This study also found that the dominant presence of gharar can render a contract invalid because it contradicts the principles of justice, transparency, and willingness in Islamic law. Therefore, a comprehensive understanding of sharia principles in modern transaction practices is necessary.
Analisis Tingkat Kepuasaan Pelanggan Produk Kebutuhan Rumah Tangga Di PT. Astro Technologie Indonesia Dengan Metode Satisfaction Index (CSI) Tegar Putra Pamungkas
Journal of Economic, Management, Business, Accounting Sustainability Vol. 3 No. 2 (2026): Mei 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v3i2.481

Abstract

This study aims to determine and measure the level of customer satisfaction with household products provided by PT Astro Technologies Indonesia and analyze the service attributes that most influence customer satisfaction using the Customer Satisfaction Index (CSI) method. This study applies a quantitative approach with data collection techniques through distributing questionnaires to 62 respondents who are company customers. The data obtained were then analyzed using the CSI method by calculating the level of importance and level of satisfaction for each service attribute, so that the overall customer satisfaction index value can be determined. The results show that the Customer Satisfaction Index (CSI) value reached 94.7% and is included in the very satisfied category. The assurance dimension obtained the highest value compared to other dimensions, which indicates that customers have a high level of trust in transaction security, product quality, and service competence provided by the company. The findings of this study prove that PT Astro Technologies Indonesia has been able to meet customer expectations well through quality, professional, and satisfying services for consumers.
Pengaruh Kualitas Produk Dan Harga Terhadap Keputusan Pembelian Produk Kosmetik Wardah Di Shasa Beauty Di Kecamatan Kandis Kabupaten Siak Yasnita Nainggolan; Desriani Desriani
Journal of Economic, Management, Business, Accounting Sustainability Vol. 3 No. 3 (2026): Agustus 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v3i3.574

Abstract

This study is motivated by the increasingly intense competition in the cosmetics industry, which compels businesses to enhance product quality and set appropriate prices to influence consumer purchasing decisions. The study aims to determine the impact of product quality and price—both individually and simultaneously—on purchasing decisions for Wardah cosmetic products at Shasa Beauty Kandis. A quantitative approach with an associative research design was employed. The study population consisted of 1,320 individuals, with a sample size of 99 respondents. The results indicate that the product quality variable has a positive effect on purchasing decisions, with a calculated t-value (t-count) of 4.948, which exceeds the t-table value of 2.037 (4.948 > 2.037). The price variable also positively influences purchasing decisions, with a calculated t-value of 2.529, exceeding the t-table value of 2.037 (2.529 > 2.037). Furthermore, the simultaneous test (F-test) yielded a calculated F-value (F-count) of 21.315, demonstrating that product quality and price collectively influence purchasing decisions for Wardah cosmetic products at Shasa Beauty Kandis. Thus, it can be concluded that higher product quality and more appropriate pricing lead to a higher likelihood of consumer purchasing decisions regarding Wardah cosmetic products.
Wadiah Untuk Dana Pensiun Syariah: Inovasi Hibah Sukarela Versus Bagi Hasil Di Negara Berkembang Hairullah Efendi; Mohd Winario; Rifqil Khairi; Yudi Irwan
Journal of Economic, Management, Business, Accounting Sustainability Vol. 3 No. 3 (2026): Agustus 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v3i3.575

Abstract

Sharia pension funds serve as an Islamic-principled financial protection instrument for retirement, yet their development in developing countries continues to face significant challenges. This study aims to examine the wadiah yad dhamanah contract as an innovation in sharia pension fund management, while comparing it with the profit-sharing mechanism through the mudharabah contract. A qualitative descriptive-analytical approach was employed through library research encompassing academic journals, fatwas, and relevant regulations. The findings reveal that the wadiah yad dhamanah contract guarantees full return of participants' principal funds, with voluntary hibah serving as an appreciative bonus, making it particularly suitable for participants with low risk tolerance. Unlike mudharabah, which requires participants to share investment losses, wadiah yad dhamanah provides certainty of capital return. Nevertheless, its implementation remains constrained by inadequate technical regulations, institutional governance complexity, low public literacy in Islamic finance, and limited halal investment instruments. Integrated regulatory strengthening, optimization of the Sharia Supervisory Board's role, and intensified digital-based financial education are essential to foster the inclusive and sustainable growth of sharia pension funds.
Analisis Kesesuaian Syariah Dalam Implementasi Akad Mudharabah Pada Lembaga Keuangan Syariah Habibis Salam; Mohd Winario; Muhammad Zakir; Zubaidah Assyifa
Journal of Economic, Management, Business, Accounting Sustainability Vol. 3 No. 3 (2026): Agustus 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v3i3.576

Abstract

This study aims to analyze Sharia compliance in the implementation of mudharabah contracts within Sharia financial institutions, based on Islamic muamalah principles and applicable Sharia regulations. It employs a qualitative approach with a descriptive-analytical design. Data were gathered through observation, interviews, and documentation, and supplemented by a review of DSN-MUI fatwas, fiqh muamalah literature, Sharia accounting standards, books, journals, and relevant prior research. Data analysis involved data reduction, data presentation, and conclusion drawing, while data validity was verified through source and technique triangulation. The findings indicate that Sharia compliance in mudharabah contract implementation is not determined solely by the formal use of the contract; rather, it must be reflected in the fulfillment of the contract's essential elements (rukn) and conditions (syarat), capital clarity, the halal nature of business activities, agreement on the profit-sharing ratio, profit and loss distribution, transparency, and Sharia supervision. Implementation still faces challenges such as information asymmetry, moral hazard, business risk, and potential gaps between normative regulations and operational practices. Therefore, strengthening supervision by the Sharia Supervisory Board, enhancing reporting transparency, improving the parties' understanding, and ensuring consistent application of DSN-MUI fatwas are essential to ensure that mudharabah contracts operate in accordance with the principles of justice, trustworthiness, partnership, and risk-sharing within the Sharia economy.
Leadership, Committee Oversight, and Recruitment as Determinants of Employee Job Satisfaction and Performance in Private Schools Fitriana Aprilliaty; Geby Fadilla Yuza; Junaidi Junaidi; Diki Arisandi
Journal of Economic, Management, Business, Accounting Sustainability Vol. 3 No. 3 (2026): Agustus 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v3i3.586

Abstract

This study aims to examine the effects of foundation leadership style, committee oversight, and the recruitment system on employee job satisfaction and performance, as well as the relationship between job satisfaction and employee performance. A quantitative approach was employed using a census of 60 employees at SDS Yayasan Pendidikan Persada Indah, Tualang District, Siak Regency. Data were collected through a questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that foundation leadership style was not significantly related to job satisfaction (p = 0.494) or employee performance (p = 0.968). In contrast, committee oversight was significantly related to job satisfaction (p < 0.001) and employee performance (p < 0.001). The recruitment system was also significantly related to job satisfaction and employee performance (p < 0.001). Furthermore, job satisfaction was significantly related to employee performance (p < 0.001). The model explained 72.8% of the variance in job satisfaction and 66.7% of the variance in employee performance based on adjusted R². These findings indicate that committee oversight and recruitment practices have a more consistent role in employee outcomes than foundation leadership style within the studied private school. Strengthening governance and recruitment practices may therefore support employee job satisfaction and performance.
Pengaruh Gaya Kepemimpinan Supervisor Electric Terhadap Kinerja Karyawan Pada PT. Asrindo Citraseni Satria Duri Muhammad Irsyad; Desriani Desriani
Journal of Economic, Management, Business, Accounting Sustainability Vol. 3 No. 3 (2026): Agustus 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v3i3.587

Abstract

This study aims to determine the influence of the Electric Supervisor's leadership style on employee performance at PT. Asrindo Citraseni Satria Duri. The study employs a quantitative approach, with a population consisting of all 30 employees of PT. Asrindo Citraseni Satria Duri. The sampling technique used is total sampling, a method in which the entire population serves as the research sample; thus, the sample size comprises 30 employees. Simple linear regression analysis is used to examine the effect of the leadership style variable on employee performance. Based on the research findings, a significance level of 5% (0.05) was applied, with a t-table value of 1.697. The test results indicate that the leadership variable yielded a calculated t-value of 2.338—exceeding the t-table value of 1.697—with a significance level of 0.027, which is below 0.05. Consequently, the null hypothesis (Ho) is rejected, and the alternative hypothesis (Ha) is accepted. These results demonstrate that the Electric Supervisor's leadership style has a positive and significant influence on employee performance at PT. Asrindo Citraseni Satria Duri.

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