HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi

ANALISIS PENERAPAN ETIKA BISNIS ISLAM DAN URGENSINYA PADA UNIT-UNIT USAHA ORGANISASI KEMASYARAKATAN

2025-07-11T07:18:29+00:00

The purpose of this writing is to provide analytical results related to the application of Islamic business ethics and its urgency in community organization business units. The research method used in this writing adopts a qualitative research method. The writing of this journal uses a literature review approach through several valid sources. The results of the research conducted are that community organizations have a role in the spiritual, economic, and social fields of society. Several community empowerment activities and social activities are supported by several mass organizations in managing the business units they run. Islamic business ethics include honesty, social responsibility, transparency, prohibition of usury, and having a fair attitude. The conclusion drawn from this study is that community organizations that implement sustainably can become pioneers in reviving a sharia-based economy. The urgency of Islamic business ethics in community organization business units includes becoming a role model in the sharia economy, increasing the competitiveness of community organization business units, realizing a just people's economy, preventing unethical business practices, and increasing public trust.

THE LEGALITY OF USING BITCOIN AS A TRANSACTION TOOL IN ONLINE BUYING AND SELLING

2025-07-11T04:11:29+00:00

Cryptographic-based digital currencies, such as bitcoin, function as a medium of exchange. Bitcoin is a digital currency that exists within the open source P2P payment system. P2P is a computer network model that consists of two or more computers, and each computer in that network has the ability to share with each other. Bitcoin is one of the most famous digital currencies. The benefits and drawbacks of using Bitcoin as a payment tool. This is because bitcoin has not met some criteria to be considered a currency, especially in terms of the principles of buying and selling transactions. While bitcoin does not have an underlying asset used as a basis for transactions. There are two conclusions that can be drawn in this regard. First and foremost, digital money is not a currency. Second, there is an element of ambiguity (Gharar).

This research uses academic literature as the main source for information on the use of Bitcoin in online transactions. Other sources include scientific works, fiqh muamalah texts, journals, articles, online media, and more. This research is prescriptive, meaning that it assesses and establishes rules on whether using Bitcoin as a transaction tool in online sales is permissible. Material and pragmatic analysis derived from Islamic law is then applied. Research on normative Islamic law is an example of a study aimed at establishing clear rules on how to use Bitcoin currency.

Research findings show that in the view of Islam, Bitcoin transactions as a payment tool do not meet the requirements of al-sharf because they violate Islamic rules stating that transactions must be conducted in cash, even if there are pending orders. This is based on verses in the Qur'an that declare Bitcoin as batil, gharar, and maysir.

ANALISIS FAKTOR DOMINAN YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN PRODUK MAKANAN HALAL DI KOTA LHOKSEUMAWE

2025-07-22T05:11:05+00:00

This study aims to analyze the factors influencing the purchase intention of halal food products among the Muslim community in Lhokseumawe City. A quantitative approach was employed by distributing questionnaires to 100 respondents aged over 15 years. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the relationships among latent variables, namely halal awareness, product quality, price perception, brand image, and purchase intention. The results revealed that halal awareness or attitude does not significantly influence purchase intention, whereas product quality, price perception, and brand image showed significant effects. These findings indicate that external factors play a more dominant role in encouraging consumers to purchase halal products. Therefore, effective marketing strategies should integrate religious values with competitive pricing, high product quality, and a strong brand image to boost consumer interest in halal products.

ANALISIS PERSEPSI MASYARAKAT KOTA SIGLI TERHADAP PINJAMAN PEMBIAYAAN MIKRO OLEH BTPN SYARIAH DALAM PENINGKATAN USAHA UMKM DITINJAU DARI HUKUM ISLAM

2025-07-14T06:47:11+00:00

BTPN Syariah Bank operates based on the principle of financial inclusion, providing financial products and services to the public and businesses. BTPN Syariah also provides a business capital financing loan program for MSMEs. This study uses a qualitative method with a descriptive analytical approach. Data collection methods were obtained through direct observation, interviews, and documentation. The subjects in this study were the MSME community in Sigli City, or customers, and BTPN Syariah. The results of the study concluded that the perception of the MSME community in Sigli City is more positive in understanding the differences between Islamic banks and conventional banks. MSME actors in Sigli City are greatly helped by the presence of BTPN Syariah Bank, which can improve the community's economy. Furthermore, the practice of debt receivables with both parties benefits each other, namely Muqtarid (borrower) receives a loan so that they can meet their needs. While Muqrid (the lender) also receives a profit. According to Islamic law, financing loans provided by BTPN Syariah for business development contain elements of usury, because the principle carried out between the borrower and BTPN Syariah bank uses the principle of interest and depends on the interest system applied in conventional banks. Therefore, any addition to the loan amount from the debtor is said to be usury, but it depends more on the background and the consequences that arise.

BANK SYARIAH MENURUT PANDANGAN ULAMA KLASIK

2025-07-18T03:55:01+00:00

Islamic banks are modern financial institutions that operate based on the principles of Islamic law, especially the prohibition of usury, gharar, and maisir. Although at the time of classical fiqh scholars there was no banking institution in its current form, the basic concepts they formulated in fiqh muamalah became an important foundation for the development of Islamic banks. Classical scholars such as Abu Hanifah, Malik bin Anas, Shafi'i, and Ahmad bin Hanbal agreed that any addition required in a loan contract is forbidden usury. The thoughts of Ibn Taymiyyah and Al-Ghazali also confirm that money is not a commodity to be traded for interest, but only a medium of exchange that serves to maintain the smooth running of economic activity. Principles such as justice ('adl), mutual consent, transparency, and cooperation in risk and profit formulated by classical scholars have proven to be relevant to the modern Islamic banking system. Through halal contracts such as murabahah, mudharabah, musyarakah, and ijarah, Islamic banks are a fairer and more ethical alternative to conventional banks. This study shows that the thinking of classical scholars remains relevant as a normative and ethical foundation in developing a contemporary financial system with social justice.

TINJAUAN HUKUM ISLAM TENTANG CRYPTOCURRENCY: STUDI KASUS BITCOIN DALAM KATEGORI HARTA SYUBHAT

2025-06-29T10:21:45+00:00

This study aims to analyze the legal status of Bitcoin from the perspective of Islamic law, focusing on the fatwa of the Indonesian Ulema Council (MUI), its classification as a syubhat property, and its fakyif fiqh. Bitcoin, as a leading cryptocurrency, poses a unique challenge to Islamic financial principles due to its decentralized nature and high volatility. This analysis highlights the core issues of gharar (uncertainty) and maisir (speculation/gambling) arising from the absence of a clear underlying asset and extreme fluctuations in value. The DSN-MUI fatwa expressly prohibits the use of cryptocurrencies as a currency, but allows them as commodities on the condition that they have clear underlying assets and real benefits. This position shows the complexity of valuing modern financial instruments. Bitcoin's absence of underlying assets and extreme volatility make it ineligible as a sharia-legal commodity, thus placing it in the category of shubhat property. This research provides understanding for Muslim investors facing complex modern financial instruments.

Keywords: Bitcoin, Cryptocurrency, Islamic Law, MUI Fatwa, Syubhat Property, Gharar, Maisir, Takyif Fiqih.

ASAS TRANSPARANSI DALAM PENGELOLAAN ZAKAT PERSPEKTIF PRINSIP MAQASHID SYARIAH: STUDI ATAS UU NO. 14 TAHUN 2008 TENTANG KETERBUKAAN INFORMASI PUBLIK

2025-07-11T04:31:50+00:00

Penerapan prinsip syariah dalam pengelolaan zakat secara umum dimuat dalam Undang-Undang No. 23 Tahun 2011 tentang Pengelolaan Zakat. Salah satu dari pengelolaan zakat yang harus diimplementasikan adalah asas transparansi. Sedangkan sebagai bentuk jaminan konstitusional terhadap hak atas keterbukaan informasi publik, transparansi atas penyelenggaraan fungsi pelayanan di Indonesia ditetapkan melalui UU Nomor 14 Tahun 2008. Oleh karena itu, penelitian ini bertujuan untuk menganalisis asas transparansi dalam pengelolaan zakat melalui perspektif maqashid syariah dan mengevaluasi kesesuaian asas transparansi dengan UU Nomor 14 Tahun 2008. Penelitian ini merupakan penelitian kualitatif dengan pendekatan normatif yuridis. Sedangkan pengumpulan data dilakukan melalui literatur riview atau kepustakaan pada konsep maqashid syariah dan perundang-undangan terkait. Adapun hasil penelitian ditemukan bahwa asas transparansi dalam pengelolaan zakat merupakan kewajiban yang bersifat normatif dan sesuai dengan syariat. Hal ini tercantum sebagaimana Pasal 9 sampai dengan Pasal 11 UU Nomor 14 Tahun 2008 yang mewajibkan bagi lembaga zakat agar menyediakan informasi publik baik laporan keuangan maupun laporan kegiatan. Selain itu transparansi juga merupakan pengejawantahan dari maqashid syariah melalui penguatan etika, pemenuhan hak mustahik, pencegahan penyelewengan dana, edukasi publik dan distribusi yang adil dan berkelanjutan.

ANALISIS IMPLEMENTASI AKAD-AKAD SYARIAH DALAM TRANSAKSI BISNIS UMKM TERHADAP KEBERLANJUTAN USAHA: STUDI KASUS UMKM KOTA SIGLI

2025-07-11T05:16:30+00:00

This study aims to analyze the implementation of sharia contracts in business transactions of Micro, Small and Medium Enterprises (MSMEs) at the village level and their impact on business sustainability from the perspective of Islamic economic law. The focus of the case study on several MSMEs in rural areas shows that although there is awareness of sharia principles, the understanding and application of sharia contracts such as murabahah, musyarakah, and mudharabah still vary. Qualitative research methods with a case study approach and in-depth interviews were used to collect data from MSME players, Islamic financial institutions, and community leaders. The results indicate that proper implementation of sharia contracts can increase trust, fairness, and transparency in business transactions, which in turn contribute to the sustainability of MSME businesses. However, challenges such as limited access to information, lack of education, and uneven understanding of Islamic economic law remain. This study concludes that strengthening Islamic financial literacy and sustainable mentoring are crucial to optimize the role of Islamic contracts in supporting a resilient and sustainable village economy.

EKONOMI HIJAU DALAM PERSPEKTIF HUKUM EKONOMI ISLAM

2025-07-11T04:24:59+00:00

This study explores the relationship between the green economy and Islamic economics, focusing on sustainability. Within Islamic economics, the concept of khilafah (stewardship) is emphasized as a manifestation of individual and collective responsibility towards the environment. The research employs a qualitative library research method, sourcing data from Islamic legal foundations, namely the Qur'an and Hadith, as well as various other references including scholarly journals, articles, research reports, and relevant documents. Data collection is conducted through a literature review technique, involving the examination of pertinent literature, books, and scientific journals related to the research topic. The findings indicate a congruence between the principles of Islamic economics and the concept of the green economy, which has emerged as a viable solution to global challenges in recent decades. Integrating Islamic economic principles with the green economy in the context of sustainability can be implemented through several initiatives, such as green financing by Sharia-affiliated banks, utilization of waqf for environmental projects, Sharia-compliant investments in the renewable energy sector, allocation of zakat funds for environmental programs, and halal certification for environmentally friendly products.

THE EFFECT OF TRANSPARENCY AND VILLAGE FUND ALLOCATION ON VILLAGE ECONOMIC GROWTH

2025-07-11T04:42:03+00:00

This study aims to analyze the effect of transparency and village fund allocation on village economic growth. The research was conducted in Pidie District using a quantitative approach with Structural Equation Modeling-Partial Least Squares (SEM-PLS). The sample consisted of 325 respondents selected through purposive sampling, representing beneficiaries of village funds. The results show that village fund allocation has a positive and significant effect on village economic growth, while transparency does not have a significant effect. These findings indicate that the success of rural economic development depends greatly on strategic and effective fund allocation. Although transparency is important, it does not directly contribute to economic growth unless accompanied by accountability and effective fund management. Therefore, a combination of strategic financial allocation, transparency, and community participation is essential for promoting sustainable village economic growth.

ANALISIS EFEKTIVITAS DAN TATA KELOLA PENGADAAN BARANG DAN JASA BERBASIS E-PROCUREMENT DI PT TERMINAL TELUK LAMONG

2025-07-11T04:17:14+00:00

Penelitian ini bertujuan untuk menganalisis efektivitas dan tata kelola pengadaan barang dan jasa berbasis e-procurement di PT Terminal Teluk Lamong, anak perusahaan dari PT Pelabuhan Indonesia (Persero) yang berlokasi di Jl. Raya Tambak Osowilangon KM 12, Surabaya, Jawa Timur. Terminal ini dikenal sebagai pelabuhan ramah lingkungan dan pionir dalam penerapan teknologi canggih dalam layanan bongkar muat dan logistik. Penelitian dilakukan selama bulan Januari hingga Juni 2025 dengan menggunakan pendekatan deskriptif kualitatif. Data diperoleh melalui observasi, wawancara, dan analisis dokumen pada unit kerja Resource and Procurement. Penelitian ini memfokuskan pada penerapan platform P-eproc.pelindo.co.id dengan metode pengadaan seperti penunjukan langsung dan tender terbatas. Hasil penelitian menunjukkan bahwa e-procurement meningkatkan transparansi, kecepatan proses, dan efisiensi dokumentasi. Namun, masih terdapat kendala seperti keterbatasan kapasitas SDM, masalah teknis sistem, serta pemahaman prinsip tata kelola yang belum optimal. Implementasi prinsip good corporate governance (GCG) sudah dijalankan, tetapi masih perlu diperkuat terutama dalam aspek akuntabilitas dan mekanisme evaluasi. Diperlukan penguatan kapabilitas internal dan pengembangan sistem guna memastikan e-procurement memberikan kontribusi optimal terhadap praktik pengadaan yang efektif dan akuntabel.

Kata Kunci: e-Procurement, tata kelola, penunjukan langsung, tender terbatas, efektivitas

PUBLIC SECTOR ACCOUNTING REFORM: A SYSTEMATIC LITERATURE REVIEW

2025-07-11T04:53:23+00:00

This study aims to identify and categorize key findings in the literature related to public sector accounting reform, analyze the challenges and impacts of implementing accrual-based accounting, and formulate research directions and policy recommendations. The method employed is a Systematic Literature Review (SLR) of 10 national and international scholarly articles published between 2018 and 2023. The findings reveal that the implementation of accrual accounting in the public sector faces various challenges, including institutional barriers, bureaucratic resistance, dual reporting burdens, and a lack of digital infrastructure. Nevertheless, this reform also offers potential improvements in transparency, accountability, and efficiency in public financial management. This review recommends strengthening human resource capacity, integrating information systems, a phased transition approach, and harmonizing central and regional policies to support effective and sustainable accrual implementation.

NIAT WHISTLEBLOWING: STUDI EKSPERIMEN PADA MAHASISWA AKUNTANSI DI INDONESIA

2025-07-22T04:22:29+00:00

Indonesia is a country that has initiated whistleblowing in 2018, but it can only be implemented in 2021, after previously in early 2021 a Memorandum of Understanding (MoU) with the corruption eradication commission was carried out. The whistleblowing system is an effective way to tackle fraud through empowering whistleblowers. This research was conducted with the aim of knowing the effect of ethical decision making, moral intensity, religiosity, and materiality level on the intention to undertake whistleblowing. This research is experimental based, while the respondents consist of accounting students at all universities in Indonesia, both State Universities (PTN) and Private Universities (PTS). This research was conducted by giving a case regarding whistleblowing to students, then the student answered several statements related to the given case. Data was collected by distributing questionnaires in the form of Google Forms, which were distributed online through social media. Data analysis was performed using SEM-PLS (Structural Equation Modeling – Partial Least Square). The results showed that the influence of ethical decision making, moral intensity, religiosity had a positive and significant effect on whistleblowing intentions.

URGENSI PENGAKUAN ASET DAN LIABILITAS PAJAK TANGGUHAN PADA ENTITAS BERBASIS PSAK

2025-07-11T04:28:33+00:00

Penelitian ini mengeksplorasi urgensi pengakuan aset dan liabilitas pajak tangguhan pada entitas berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK). Pengakuan item pajak tangguhan sangat penting agar laporan keuangan mencerminkan keuangan perusahaan yang sebenarnya, terutama mempertimbangkan perbedaan antara peraturan akuntansi posisi dan perpajakan. Menggunakan pendekatan studi literatur, penelitian ini mengkaji penerapan PSAK 46 tentang Pajak Penghasilan pada entitas di Indonesia. Hasil penelitian menunjukkan bahwa pengakuan aset dan liabilitas pajak tangguhan yang tepat berdampak signifikan terhadap kualitas laporan keuangan, meningkatkan transparansi pelaporan keuangan, dan mempengaruhi proses pengambilan keputusan manajemen. Penelitian ini mendemonstrasikan bahwa entitas yang gagal mengakui item pajak tangguhan dapat menyajikan informasi keuangan yang berputar, berpotensi mengakibatkan keputusan bisnis yang kurang optimal. Tantangan implementasi PSAK 46 meliputi kompleksitas dalam identifikasi perbedaan temporer, pertimbangan penilaian, dan masalah pemenuhan regulasi, yang mengharuskan para profesional akuntansi untuk mengembangkan pemahaman komprehensif tentang kerangka akuntansi dan akuntansi.