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

MODEL AKAD MUAMALAH KONTEMPORER BERBASIS DIGITAL: INTEGRASI MAQĀṢID AL-SYARĪ‘AH DAN INOVASI TEKNOLOGI KEUANGAN SYARIAH

2026-01-18T00:37:32+00:00

Digitalisasi dalam sistem keuangan Islam memunculkan kebutuhan mendesak akan pengembangan model akad muamalah kontemporer yang sesuai dengan prinsip syariah dan kompatibel dengan infrastruktur teknologi modern. Penelitian ini bertujuan untuk merumuskan struktur ideal dan pendekatan implementatif dari akad syariah berbasis digital yang adaptif terhadap dinamika ekonomi dan perkembangan teknologi informasi. Metode yang digunakan dalam studi ini bersifat kualitatif dan normatif dengan pendekatan multidisipliner, termasuk studi pustaka, analisis yuridis terhadap regulasi nasional dan fatwa Dewan Syariah Nasional, serta eksplorasi terhadap aplikasi teknologi seperti blockchain, smart contracts, dan artificial intelligence. Temuan utama menunjukkan bahwa integrasi teknologi digital dalam akad syariah dapat meningkatkan efisiensi, transparansi, dan inklusi keuangan tanpa mengorbankan kepatuhan terhadap prinsip-prinsip hukum Islam. Model akad digital yang dirancang berdasarkan maqāṣid al-sharī‘ah mampu memitigasi risiko hukum dan operasional, sekaligus menciptakan struktur transaksi yang adil dan akuntabel. Penerapan tanda tangan digital, algoritma kepatuhan, serta platform fintech syariah terbukti mendukung otomasi dan pengawasan akad secara berkelanjutan. Kesimpulan dari penelitian ini menegaskan pentingnya kerangka regulatif yang komprehensif, peningkatan literasi keuangan syariah, dan kolaborasi antar pemangku kepentingan untuk mendukung keberhasilan implementasi akad digital dalam sistem keuangan Islam kontemporer.

KONSEP KEUNTUNGAN DALAM SYIRKAH AL-INAN DAN APLIKASINYA PADA BANK SYARIAH DI INDONESIA

2026-01-05T03:26:02+00:00

Islamic banking like other conventional banks, functions as an intermediary institution, meaning it is able to collect and distribute funds from various economic units to other economic units in need. Fund distribution by Islamic banking can be done in the form of funding based on the principle of profit and loss and profit sharing (PLS), namely mudharabah and musyarakah. Musyarakah is the best funding under Islamic law because this type of funding is based on the participation of the bank and consumers in capital investment, profit sharing, and responsibility for losses or risks arising from certain projects. The purpose and intent of this study is to analyze and describe the implementation of the Sharia system in Islamic banks in Indonesia, where Bank Sharia Indonesia, does not practice sharia principle in their entirety

ETIKA BISNIS ISLAM DAN KEADILAN DISTRIBUTIF: TINJAUAN FILOSIFIS TERHADAP EKSPLOITASI HARGASAAT DARURAT BENCANA

2026-01-02T04:14:59+00:00

The practice of unnaturally increasing the price of basic necessities during a disaster is an economic phenomenon that often occurs in Indonesia. This research aims to analyze the practice from the perspective of Islamic law, especially through the concepts of ihtikar (hoarding) and tas'ir (pricing). Using qualitative research methods with a juridical-normative approach, this study evaluates how Islamic economic morality responds to market exploitation in the midst of a humanitarian crisis. The results of the study show that the price increase driven by the motive of speculation and the use of legal emergency conditions is haram, because it violates the principle of la darar wa la dirar (not to harm oneself and others). Although under normal conditions the price is determined by the market mechanism, the state has the authority to intervene in prices (tas'ir) to protect the public interest (maslahah mursalah) when there is a market distortion due to a disaster. This article concludes that the enforcement of Islamic business ethics is not only a matter of formal legality, but also about maintaining a balance between the rights of individual traders and the right of life of the masses. This research contributes to strengthening market regulation based on human values and distributive justice in sharia economic law.

ANALISIS UPAH LAYAK DALAM PERSPEKTIF EKONOMI ISLAM

2026-01-08T02:33:50+00:00

Decent wage constitutes a crucial instrument for ensuring workers’ welfare and promoting economic justice. In modern economic practice, wage determination is often oriented toward market mechanisms and regional minimum standards, which do not fully take into account moral considerations and substantive justice. Islamic economics offers a normative approach that places justice, balance, and public welfare (maṣlaḥah) as fundamental principles in wage determination. This study aims to analyze the concept of a decent wage from the perspective of Islamic economics and examine its relevance to wage practices among fresh fish traders in the Sigli City Fish Market. The research employs a literature review method with a descriptive-analytical approach, examining classical and contemporary sources of Islamic economics and comparing them with wage concepts in conventional economics. The findings indicate that the Islamic concept of a decent wage is not solely oriented toward fulfilling workers’ basic needs, but also encompasses moral, social, and spiritual dimensions in line with the objectives of maqāṣid al-sharī‘ah. These findings underscore that the application of decent wage principles based on Islamic economics has the potential to enhance workers’ welfare and foster more just and sustainable employment relations.

STRATEGI PACKAGING PRODUK DALAM MENINGKATKAN PERSEPSI KUALITAS DAN MINAT BELI PADA MAKANAN KEBAB AL-BAIK BESUKI SITUBONDO

2025-12-14T08:18:02+00:00

This study aims to explore the product packaging strategy implemented by Kebab Al-Baik in Besuki, Situbondo, in an effort to increase consumer perception of quality and purchasingg interest. The research approachc used is qualitative with a case study method. Data were collected though direct observation, in-depth interviews with business owners and several consumers, and visual documentation of product packaging. The results of the stdy indicate that packaging has an important roole as a brand communication element that is able to shape the perception of product quality in the eyes of consumers. Visual aspect such as design, color, logo, an the use of clean and safe packaging materials give a professional and hygienic impression that strengthens the positive image of the product.

REGULASI QRIS ATAS PENGEMBANGAN METODE PEMBAYARAN DIGITAL DI WILAYAH ASEAN

2025-10-16T11:51:22+00:00

This study aims to examine the regulatory framework of the Quick Response Code Indonesian Standard (QRIS) as a legal instrument that strengthens Indonesia’s digital payment system and promotes its integration within the ASEAN region. The research employs a normative legal method using qualitative-descriptive analysis, based on a review of legal regulations, academic sources, and empirical data related to QRIS implementation at both national and regional levels. The findings reveal that the regulations issued by Bank Indonesia and the Ministry of Finance have provided a robust legal basis for ensuring efficiency and security in Indonesia’s digital payment ecosystem. Furthermore, the cross-border payment collaboration between Indonesia and Thailand serves as evidence of QRIS’s potential to enhance cross-border economic transactions and reinforce Indonesia’s role in regional digital diplomacy. The discussion emphasizes that strengthening the legal framework, data protection, and cybersecurity is essential to maintaining QRIS’s sustainability amid global digital transformation. Overall, QRIS acts not only as a digital payment instrument but also as a manifestation of national economic sovereignty, fostering efficiency, inclusivity, and competitiveness in the global digital economy.

THE SIGNIFICANCE OF LIQUIDITY, PROFITABILITY, AND SOLVENCY RATIOS ON FINANCIAL STABILITY: A SYSTEMATIC LITERATURE REVIEW

2025-12-15T07:35:50+00:00

This study aims to examine the effect of financial ratios—including liquidity, profitability, and solvency—on corporate financial stability using a systematic literature review (SLR) approach. Data were collected from various scholarly articles published between 2013 and 2023, selected based on topic relevance and publication quality. The analysis focuses on Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) as representative indicators of each financial ratio category. The findings reveal that these financial ratios play a crucial role in reflecting a company’s financial health and stability. ROA indicates asset management efficiency, CR reflects the company’s ability to meet short-term obligations, and DER reveals capital structure and financial risk. Therefore, these financial ratios serve as vital diagnostic tools for corporate financial assessment and decision-making.

ANALISIS PENGARUH HARGA DAN KUALITAS PRODUK TAHU TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN DESA CURAH JERU KABUPATEN SITUBONDO

2025-12-15T07:56:15+00:00

This study aims to analyze the influence of price and product quality on consumer purchasing decisions at the Tofu Factory of Ibu Watik in Curah Jeru Village, Situbondo Regency. The research method used is quantitative with a descriptive approach. Data collection techniques included observation, questionnaires, and documentation. The sample consisted of 100 respondents who are end consumers. The analysis results show that both price and product quality, individually and simultaneously, have a significant effect on purchasing decisions. This confirms that consumers take into account affordable prices and good product quality when making purchasing decisions. These findings are expected to provide strategic input for local businesses to improve their product competitiveness.

ANALISIS PERKEMBANGAN EKONOMI DIGITAL DALAM MENINGKATKAN DAYA SAING UMKM DAN PERTUMBUHAN EKONOMI DI INDONESIA

2025-12-15T07:49:25+00:00

Digitalization has contributed significantly to increasing economic growth in Indonesia through increased productivity, job creation, and expanding financial inclusion, especially for Micro, Small, and Medium Enterprises (MSMEs). However, the digital transformation of Micro, Small, and Medium Enterprises (MSMEs), especially in Banda Aceh City, is crucial in adapting to challenges and opportunities in the era of disruption. The purpose of this research is to determine the development and impact of the digital economy in increasing the competitiveness of MSMEs and economic growth in Indonesia, especially in the city of Banda Aceh. The purpose of this research is to determine the development and impact of the digital economy in increasing the competitiveness of MSMEs and economic growth in Indonesia, especially in the city of Banda Aceh. This study uses a descriptive qualitative method based on literature studies to analyze the development of the digital economy in increasing the competitiveness of MSMEs and economic growth in Indonesia. The results of the analysis show that the digital economy not only increases economic efficiency but also encourages the emergence of new business models or increases the competitiveness of MSMEs that are more adaptive to technological changes, thereby driving economic growth in Indonesia. Support from the government and all stakeholders is highly expected through pro-digitalization policies, increasing digital literacy, and infrastructure development as key factors in creating an inclusive and sustainable digital economic ecosystem. Overall, the digital economy plays a vital role in Indonesia's economic transformation towards the Industry 5.0 era.

PENGARUH PENGETAHUAN KEWIRAUSAHAAN DAN MOTIVASI BERWIRAUSAHA TERHADAP MINAT BERWIRAUSAHA MAHASISWA STKIP PGRI SITUBONDO ANGKATAN 2022

2025-12-14T08:12:44+00:00

This study aims to determine the influence of entrepreneurial knowledge and entrepreneurial motivation on the entrepreneurial interest of STKIP PGRI Situbondo students in the 2022 cohort. The high unemployment rate in Indonesia serves as the primary backdrop for the importance of encouraging the younger generation, particularly students, to develop an interest and ability in entrepreneurship. Entrepreneurship knowledge and entrepreneurial motivation are believed to be internal factors that can influence such interest. This study employs a quantitative approach using the ex post facto method. The research sample consisted of 100 students selected through proportional random sampling from three study programs, namely Economics Education, Mathematics Education, and Information Technology Education. Data collection was conducted through questionnaires and documentation. Data analysis techniques included validity and reliability tests and chi-square tests. Based on the results of the simultaneous multiple linear regression test (F-test), based on the results of the table above, it can be concluded that the calculated F-value is 1827.369 and sig. 0.001, indicating that the significance level is 0.001 < 0.05, thus rejecting H0. Therefore, Ha is accepted, and it can be concluded that there is an influence of entrepreneurial knowledge and entrepreneurial motivation on the entrepreneurial interest of students.

MARKETING STRATEGIES IN ENHANCING COMPETITIVE ADVANTAGE

2026-01-06T04:35:46+00:00

This study aims to analyze the role of marketing strategies in enhancing organizational competitive advantage through a Systematic Literature Review (SLR) approach. The literature search was conducted using Scopus, Web of Science, Google Scholar, and Garuda databases, covering publications from 2011 to 2025. The SLR process involved identification, screening, eligibility assessment, and synthesis of relevant studies focusing on marketing strategies, digital marketing, and competitive advantage. The findings indicate that marketing strategies, including the marketing mix, marketing intelligence, marketing innovation, customer orientation, and digital marketing, play a significant role in creating and strengthening competitive advantage. This relationship is reinforced by supporting factors such as customer satisfaction, marketing capabilities, innovation, and organizational performance. Furthermore, the adoption of digital technologies and sustainable marketing practices contributes to long-term competitiveness, particularly for small and medium-sized enterprises. This study provides theoretical contributions to the marketing strategy literature and practical implications for organizations in designing effective and sustainable marketing strategies.

ANALISIS PERBANDINGAN PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) DI NEGARA BERKEMBANG DAN NEGARA MAJU (INDONESIA DAN SINGAPURA)

2025-12-15T07:29:27+00:00

The researcher explained about the comparison of the implementation of Good Corporate Governance (GCG) in developing countries and developed countries, namely Indonesia and Singapore. The research was conducted with the aim of understanding the differences and similarities in corporate governance practices between the two countries. Indonesia, as a developing country, has its own challenges in implementing GCG due to the complexity of corporate structures, varying levels of industrial maturity, and diverse corporate cultures. The research method used is a qualitative method using a literature review that classifies articles based on books, scientific journals, articles, research reports, and relevant sources. The research results produce information about the differences in the implementation of GCG in Indonesia and Singapore due to differences in both regulations and measurement indices in each country.

CONTROL OF MANUFACTURING OVERHEAD COSTS IN PRODUCT COSTING

2026-01-06T04:37:13+00:00

The control of manufacturing overhead costs is a critical challenge in determining accurate product costs. This systematic literature review analyzes 17 selected articles to examine the effectiveness of costing methods, the influence of firm characteristics, and the methodological profile of research in this field. The findings indicate that Activity-Based Costing (ABC) consistently outperforms traditional systems in providing accurate overhead cost allocation and relevant information for strategic decision-making. The success of implementing such systems heavily depends on firm contingency factors, with product mix complexity and availability of organizational resources emerging as key determinants. Methodologically, existing research is still dominated by qualitative approaches and case studies, highlighting the need for more inferential quantitative research to strengthen external validity and the generalizability of findings. The implications of this research emphasize the necessity of aligning costing systems with specific firm contexts and encourage the development of further studies with mixed-methods designs to address the complexities of overhead cost control in the modern manufacturing era.

DETERMINANTS OF DIGITAL MARKETING SUCCESS IN SMES: A SYSTEMATIC LITERATURE REVIEW

2026-01-06T04:34:21+00:00

This study aims to identify and synthesize the determinants of digital marketing success in Small and Medium Enterprises (SMEs) using a Systematic Literature Review (SLR) approach. The review followed PRISMA guidelines and analyzed articles retrieved from Scopus, Web of Science, Google Scholar, and Garuda databases published between 2011 and 2025. The findings indicate that digital marketing success in SMEs is driven by the interaction of technological, organizational, human resource, and external environmental factors. The effective use of social media, e-commerce, and digital platforms enhances SME performance and competitiveness when supported by integrated marketing strategies, digital competencies, and managerial support. This study contributes to the theoretical understanding of SME digital marketing and provides practical insights for practitioners and policymakers.

PENGARUH LITERASI DIGITAL MAHASISWA, PENDAMPINGAN MAHASISWA, DAN KOMPETENSI TEKNOLOGI UMKM TERHADAP TRANSFORMASI DIGITAL UMKM DI KOTA PALEMBANG DENGAN ADOPSI TEKNOLOGI SEBAGAI VARIABEL MEDIASI

2026-01-09T01:44:34+00:00

Digital transformation is a strategic necessity for MSMEs in Palembang City to increase competitiveness in the digital economy era. As digital natives, students possess digital literacy and mentoring skills that can accelerate the digitalization process of MSMEs. This study aims to analyze the influence of student digital literacy, student mentoring, and MSME technological competence on digital transformation, with digital technology adoption as a mediating variable. A quantitative approach was used through a survey of 150 student MSME mentors and 80 MSME owners. The research instrument used a Likert scale, and data analysis was conducted using Structural Equation Modeling (SEM-PLS) to test the direct and indirect effects between variables. The results show that student digital literacy, student mentoring, and MSME technological competence have a significant positive effect on digital technology adoption, while technology adoption has a significant effect on MSME digital transformation. Technology adoption also significantly mediates the relationship between the three independent variables and MSME digital transformation. The research model produced an R² value of 0.57, indicating that 57% of the variation in MSME digital transformation can be explained by the variables in the model. These findings underscore the importance of collaboration between students and MSMEs in accelerating technology adoption and the need to strengthen digital-based mentoring programs by local governments and universities

AUDIT KEUANGAN DAERAH (MENYIKAPI PERSPEKTIF PENERAPAN AKUNTANSI AKRUAL)

2026-01-02T04:15:43+00:00

This study aims to analyze the role of public sector auditing in supporting the implementation of accrual-based accounting systems in Indonesian local governments. The adoption of accrual accounting as part of the implementation of International Public Sector Accounting Standards (IPSAS) requires stronger oversight, transparency, and public financial accountability. This research employs a descriptive qualitative approach using observation and document analysis as data collection techniques. The findings indicate that accrual-based accounting provides more comprehensive and relevant financial information, thereby enhancing the audit function in assessing compliance, performance, and the management of assets and liabilities. However, the implementation of accrual accounting still faces challenges related to human resource limitations, technical complexity, and the need to strengthen auditor independence. This study concludes that strong synergy between accrual-based accounting systems and high-quality auditing is essential to achieving transparent, accountable, and sustainable local government financial governance.

PERAN AKUNTANSI MANAJEMEN DI ERA DIGITAL: TINJAUAN SISTEMATIS DAMPAK BIG DATA DAN KECERDASAN BUATAN

2025-12-14T00:44:56+00:00

This study aims to synthesise existing literature to map the impact of Big Data and Artificial Intelligence (AI) on the functions and roles of management accounting in the digital era. This study uses a qualitative approach with a Systematic Literature Review (SLR) method, collecting data from scientific articles published on Google Scholar between 2018 and 2025. The review results show that the integration of AI and Big Data has a significant impact on three main management accounting techniques: 1) Budgeting: AI enables more accurate forecasting, real-time cost monitoring and rapid corrective action. 2) Cost Analysis: Big Data transforms cost control from reactive to predictive and real-time, facilitating the identification of waste and optimising processes. 3) Performance Measurement: AI-based automation improves the accuracy and efficiency of financial reporting and supports sustainable decision-making. These developments are also transforming the role of management accountants from mere "number crunchers" to "strategic analysts" who interpret AI output for strategic recommendations. However, implementation faces challenges such as the need for significant IT infrastructure investment, the need for human resources skills in data analysis, and data security and privacy issues. Nevertheless, the strategic opportunities offered, such as increased operational efficiency and contribution to the Sustainable Development Goals (SDGs), are far greater.

ANALISIS TREND KEUANGAN: PADA PERUSAHAAN XYZ

2025-07-16T12:24:20+00:00

This article discusses strategies for state financial management, emphasizing the critical role of government accounting in promoting efficiency, transparency, and fiscal accountability. In the context of public financial governance, government accounting functions as a tool to improve the quality of financial information through the application of reliable and consistent reporting standards. This study uses a literature review method, examining relevant regulations, government accounting standards, and best practices implemented in various countries. The findings indicate that proper implementation of government accounting can produce accurate and trustworthy financial reports, strengthen oversight of budget usage, and facilitate audit processes and fiscal policy evaluations. Furthermore, a well-established government accounting system enhances public trust in government institutions by increasing transparency in the management of public funds. This study recommends that governments strengthen institutional capacity for implementing accounting standards, improve the competencies of human resources, and promote the use of information technology in accounting processes. In conclusion, effective state financial management strategies can be achieved more efficiently and accountably through proper application of government accounting practices.

PERAN KOMPETENSI DAN ETIKA AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT

2026-01-02T04:11:19+00:00

Audit quality plays a crucial role in ensuring the reliability of financial reports and maintaining public trust in the audit profession. Various weaknesses in the audit process, discrepancies in findings between auditors, and ethical violations indicate that audit quality still requires serious attention. Through a literature review reviewing several national and international journals, this study outlines how auditor competence and ethics contribute to improving audit quality. The study's findings indicate that competence, encompassing technical ability, experience, and professional training, strongly influences auditor accuracy in assessing risks and detecting material errors. Meanwhile, auditor ethics, including integrity, objectivity, independence, and professional responsibility, serve as the primary foundation for maintaining honesty and transparency in audit implementation. Audit quality will achieve its best results when competence and ethics are applied in a balanced manner, as weaknesses in either aspect can compromise audit reliability. This study emphasizes the need for improved professional training and strengthened implementation of codes of ethics to support high-quality audits that gain public trust.