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Jurnal Ekonomi Islam, Akuntansi, dan Manajemen
Published by Utami Publisher
ISSN : -     EISSN : 30646014     DOI : https://doi.org/10.70963/jeiam
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomi Islam: Pembahasan mengenai sistem ekonomi yang sesuai dengan prinsip syariah, keuangan Islam, zakat, wakaf, dan berbagai model bisnis berbasis Islam. Akuntansi Syariah: Pelaporan keuangan, audit, dan sistem akuntansi yang mendukung transparansi dan kejujuran dalam praktik ekonomi Islam. Manajemen: Strategi manajemen bisnis yang efektif dan efisien dalam kerangka etika Islam serta pengembangan sumber daya manusia berbasis syariah.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 20 Documents
 1   2 
Implementation And Development Of Islamic Mutual Funds In Indonesia Muhammad Redo Saputra
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 1 (2024): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i1.80

Abstract

This article is motivated by several studies regarding the development and application of sharia mutual funds in Indonesia, as well as looking at the conditions occurring in the world of the Indonesian capital market, which is currently becoming a trend among young economists. This article aims to provide deeper insight into the application and development of sharia mutual funds that have occurred in Indonesia, looking at various existing research and literature sources. The author uses a literature study writing method by reviewing several journals and literature related to the development and application of sharia mutual funds that have occurred in Indonesia. The results of this research will later be used to provide and clarify insight into the implementation and development of sharia mutual funds in Indonesia.
Strategy In The Islamic Capital Market (2024) Kikim Gumala Defa
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 1 (2024): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i1.81

Abstract

The purpose of this research is to analyze the problem which then becomes a strategic step in the form of an action plan for the development of the Islamic capital market which has increased from year to year. The research method used is a literature study based on journals. Data collection is done through Focus Group Discussion (FGD). Furthermore, the data that has been collected is analyzed using Urgency, Seriousness, and Growth (USG) analysis. Based on the USG analysis, there are problems that occur that can hinder the development of Islamic capital markets in Indonesia. The problems focused on include an economic system that has not supported, lack of knowledge of investment products in the Islamic capital market, inadequate public perception due to lack of literacy, trust issues on Islamic products and lack of regulation. From these problems, a work action plan was made as a solution which eventually became the development strategy of the Islamic capital market in Indonesia. The fishbone diagram is used to find out the strategy in optimizing the development of the Islamic capital market which starts from the problem of the development of the Islamic capital market in Indonesia. The fishbone diagram shows the problems that become a reference in the development strategy of the Islamic capital market in Indonesia.
Prospect Of Performance Development Sharia Mutual Funds In The Indonesian Capital Market Aprilian Dwi Syahputra
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 1 (2024): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i1.82

Abstract

Investment is one of the efforts to overcome the problems that occur in the Indonesian economy. There are many investment sectors that can be used to invest excess capital or assets. Islamic mutual funds as a form of investment institution innovation from conventional mutual funds have fundamental differences in the management of investor funds, which must be guided by and must not conflict with sharia values. Several mutual fund studies in Indonesia mention that the prospect of developing Islamic mutual funds is experiencing quite good growth both in terms of performance and program. This research uses literature research method. The purpose of this study is to analyze the prospects for the development and growth of Islamic mutual funds in Indonesia. From several previous studies, it is concluded that the development of Islamic mutual funds also has promising economic prospects in the future. Factors that can hinder the development of Islamic mutual funds are caused by the literacy of the general public regarding Islamic mutual funds, where people assume that Islamic mutual fund investments are only for Muslims so that in general people are more likely to choose conventional mutual fund investments when viewed in terms of fund management experience.
The Effect Of Profitability, Leverage And Accounting Contributions On The Disclosure Of Sustainability Reports In Mining Companies Listed On The Indonesia Stock Exchange For The 2020-2022 Period Tasya Maliska; Slamet Wiyodo
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 1 (2024): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i1.93

Abstract

This research was conducted with the aim of knowing the effect of Profitability, Leverage, and Liquidity on the disclosure of Sustainability Reporting in mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample selection method used in this study was purposive sampling in order to obtain a sample of 35 companies that met the criteria. The analysis technique used in this research is multiple linear regression analysis technique. The results in this study indicate that Profitability has a positive effect on the disclosure of Sustainability Reporting in Mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period, while Leverage and Liquidity have no effect on the disclosure of Sustainability Reporting in Mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period.
The Impact Of Using Shopee Paylater On Student Consumptive Lifestyle Consumptive Lifestyle Of College Students Dita Dinar Rafidah; Asep Rudi Nurjaman
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 1 (2024): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i1.95

Abstract

The purpose of this research is first, to find out the use of paylater shopee among students, second, to find out the consumptive behavior of students, third, to find out the effect of using paylater shopee on student consumptive behavior. Like the Paylater in the Shopee application, you can immediately use it when selecting a payment method to use the Shopee feature with limits set by the application. Paylater Shopee is a paylater provider that can be used to pay for certain products, provided that the merchant must work with GoJek previously. The increasing level of online shopping with various payment options, especially the paylater that has been provided, has led to new lifestyle patterns and consumer behavior in online shopping habits.
Digital Business Transformation: Marketing Strategy Of Tiktok App In Islamic Perspective Hasibuan, Cindy Ariza
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

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Abstract

Humans act as khalifah of Allah Swt on this earth to organise and maintain the earth as well as possible as God created this universe.  Thus humans must be able to embrace with balance the development of the world from era to era, such as the development of science and technology in this era of globalisation. Thus the purpose of this writing is to convey information to the general public about the development of digital business facilities that make it easier to achieve a desired thing, especially in knowing how marketing strategies in TikTok e-commerce activities as a means of promoting products or services based on Islam. By utilising the National Library of Indonesia website and Google Scholars search engine for library research is the method of this research. The results of this study tell us about the TikTok application besides being able to be used as social media in everyday life, TikTok also provides additional features to make money by trading in the application using various marketing strategies based on Islamic sharia.
Exploring Indonesia’s Taxation System, From Reforms To Its Impact On The Economy Hidayah, Nenden Restu; Susena, Karona Cahya; Ogriansyah, Gioni
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

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Abstract

The taxation system is a vital component of Indonesia’s economic development. This article examines the journey of tax reforms in Indonesia, starting with the implementation of the Self-Assessment system in 1983 to the enactment of the Harmonized Tax Law (UU HPP) in 2021. These reforms aim to enhance state revenue, promote equity, and support sustainable development agendas, including the transition of a Carbon Tax. The impacts inclue an increase in the tax ratio, ease of doing business, income redisribution, and support for the green economy. Howener, challenges such as a low tax ratio and high non-compliance rates remain. This article highlights the importance of coninuous reforms to establish a fairer taxation system and support Indonesia’s inclusive and sustainable economic growth.
Taxation Optimization Strategis In Indonesia To Increase National Revenue Susena, Karona Cahya; Hidayah, Nenden Restu; Cahya, Andika
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

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Abstract

Tax revenue plays a crucial role in financing national development and maintaining fiscal stability. However, tax collection in Indonesia has yet to reach its optimal potential. To increase national revenue, tax optimization strategis are needed, including improving tax compliance, reforming the tax system, and enhancing public tax literacy. Additionally, strengthening the tax base, monitoring tax avoidance, and utilizing information technology are vital factors in achieving this goal. Incentives for strategic economic secors and international collaboration to address cross-border tax avoidance can also boost national revenue. By implementing these strategies, Indonesia is expeced to optimize its tax potential and support sustainable national development.
Application of Income Tax Calculation (PPH) Article 21 Permanent Employees at PT. Bumi Mitra Buton Abadi Hidayah, Nenden Restu; Susena, Karona Cahya; Alpino, Shendi Putra
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

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Abstract

This study aims to determine the tax payable report and withholding tax on permanent employees of PT. Bumi Buton Abadi Partners in accordance with the provisions of the Taxation Law No. 36 of 2008. The research method used is descriptive analysis method. The results of the study show that the deduction of income tax on permanent employees and tax returns is payable to PT. Bumi Mitra Buton Abadi has not been in accordance with the provisions of the Taxation Law No. 36 of 2008 due to a payment difference of Rp. 200,000.00. The payment difference is caused by differences in the use of the basis of Non-Taxable Income (PTKP). The PTKP basis used by PT. Bumi Mitra Buton Abadi still refers to the old regulations with a PTKP value of Rp. 48,000,000.00 while the calculation under the Taxation Law No. 36 of 2008 amounting to Rp. 72,000,000.00. With the payment difference, PT. Bumi Mitra Buton Abadi must make corrections in 2017.
The Importance Of Taxawareness In Supporting National Development Susena, Karona Cahya; Hidayah, Nenden Restu; Nainggolan, Rico Hasudungan
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

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Abstract

Taxes play a vital role as the backbone of national development, serving as the primary source of state revenue to finance infratructure, education, healthcare, and social welfare programs. Public awareness of tax compliance is crucial for ensuring the sustainability of these efforts. This article explores the importance of tax awareness in supporting national progress, particularly its role in funding publiic infrastructure, enhancing social welfare, and maintaining economic stability. Furthermore, it addresses the negative impacts of low tax compliance and proposes strategies to increase tax awareness, such as education, transparency, simplifying tax systems, and enforcing regulations. Improving tax awareness is essential to fostering shared responsibility and creating a prosperous and equitable society.

Page 1 of 2 | Total Record : 20

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