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

PENGARUH HALAL AWARENESS, HARGA DAN MEDIA SOSIAL INFLUENCER TERHADAP INTENSITAS BERBELANJA PADA SHOPEEFOOD DENGAN RELIGIUSITAS SEBAGAI VARIABEL MODERASI

Nuraisah — 2026-07-25

This study aims to analyze the influence of halal awareness, price, and social media influencers on shopping intensity through ShopeeFood, with religiosity as a moderating variable. This research employs a quantitative approach using primary data obtained from questionnaires distributed to 154 Muslim students of the Accounting Department at Politeknik Negeri Medan. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that price and social media influencers have a positive and significant effect on shopping intensity, while halal awareness has no significant effect. Religiosity was found to moderate the influence of price on shopping intensity but did not moderate the influence of halal awareness. These findings suggest that price and social media influencers play an essential role in encouraging consumers’ shopping behavior through digital platforms such as ShopeeFood, while halal awareness has not yet become a dominant factor. Overall, this research contributes to the development of marketing strategies based on religious values and Muslim consumer behavior in the digital era.

ANALISIS EFISIENSI OPERASIONAL DAN IMPLEMENTASI AKAD MURABAHAH BIL WAKALAH SEBAGAI STIMULUS PROFITABILITAS PADA PT. BPRS TEUNGKU CHIEK DI PANTE

Muhammad Ridha — 2026-07-25

This study aims to analyze the mechanism of implementation of the murabahah bil wakalah contract at PT. BPRS Teungku Chiek in Pante and its implications for the profitability and operational efficiency of Islamic banks for the 2023–2025 period. The research method uses a qualitative descriptive case study approach, combined with quantitative financial ratio analysis. The results of the study show that murabahah financing with a modification of the hybrid contract scheme (murabahah bil wakalah) is the main choice of customers because of the transparency of the cost of goods and the certainty of installments through a fixed rate of 1.5% per month. The sequential implementation of the contract is considered to have met the principles of sharia compliance with DSN-MUI Fatwa No. 04/2000, DSN-MUI Fatwa No. 68/2008, and Qanun Aceh No. 11/2018 concerning Sharia Financial Institutions (LKS). Financially, this product contributes significantly to progressively increasing profitability. The Return on Assets (ROA) indicator rose sharply from 0.57% (2023) to 6.69% (2025) in line with a surge in net profit from IDR 6.32 million to IDR 82.56 million. The consistent decline in the BOPO ratio to 78.76% in 2025 proves the improvement in the efficiency of the bank's operational performance. This study recommends strengthening the quality of digital-based microfinance feasibility analysis to mitigate Non-Performing Financing (NPF) risks and maintain a positive trend of profitability.

PELUANG DAN TANTANGAN KULINER VIRAL DI KOTA SIGLI: ANALISIS ETIKA BISNIS ISLAM

Safwan Safwan — 2026-07-25

This study aims to analyze the overview of the viral culinary phenomenon in Sigli City, identify its operational opportunities and challenges, and evaluate these business practices from the perspective of Islamic Business Law. The research employs a descriptive qualitative method with a field research approach. Data collection was conducted through in-depth interviews with business actors and religious leaders, supplemented by documentation techniques from relevant institutions. The findings indicate that the geographical, demographic, and economic stability factors of Sigli City serve as the primary catalysts for the development of viral culinary businesses. Identified strategic opportunities include competitive locations, a broad market share, stable consumer purchasing power, capital accessibility, and the optimization of digital promotion. Conversely, the main challenges comprise intense market competition, volatile consumer trends, capital constraints, fluctuating raw material prices, and long-term business sustainability. Based on the review of Islamic Business Law, this line of business is categorized as halal and permissible (mubah) as long as it implements Sharia principles. The application of core values such as honesty (shidiq), trustworthiness (amanah), justice, and Sharia-compliant promotional ethics proved to be a crucial instrument in mitigating business risks while ensuring blessings (barakah) and long-term business resilience

PERLINDUNGAN HUKUM BAGI KORBAN CYBER SABOTAGE DAN CYBER EXTORTION DALAM PERSPEKTIF HUKUM POSITIF INDONESIA

Pramesti — 2026-07-25

The rapid development of information technology has increased digital efficiency while simultaneously expanding exposure to cybercrimes, particularly cyber sabotage and cyber extortion. The 2017 WannaCry ransomware attack serves as a concrete example of these two modes operating simultaneously through data encryption and ransom demands. This study aims to analyze the legal protection afforded to victims of such attacks within the framework of Indonesia’s positive law. Using a qualitative juridical-normative method, the research examines relevant regulations, including the Electronic Information and Transactions Law (UU ITE) and the Indonesian Criminal Code (KUHP), alongside academic literature and reports related to the WannaCry incident in Indonesia. The findings indicate that the attack significantly affected public institutions, particularly hospitals, whose operational performance was disrupted by encrypted data and system inaccessibility. Although UU ITE and KUHP provide a legal basis for electronic extortion and system interference, they do not explicitly regulate ransomware as a distinct offense. Victim protection both preventive and repressive remains insufficient due to the absence of clear mechanisms for restitution or compensation. This study highlights the need for regulatory reform, enhanced law enforcement capacity, and stronger national cybersecurity resilience to provide more effective and comprehensive protection for victims of modern cybercrimes.

PENANGANAN TINDAK PIDANA KORPORASI DAN PROSPEK PENGEMBANGANNYA DI INDONESIA

Putri Meywa Ardina Nandikasari — 2026-07-25

The increasingly complex evolution of the business world has given rise to various forms of corporate crime that have far-reaching impacts on the national economy, the environment, and public rights. Corporations are no longer viewed solely as subjects of civil law but also as subjects of criminal law that can be held accountable. This article aims to analyze the handling of corporate crimes in Indonesia, the forms of corporate criminal liability, the obstacles to law enforcement, and the prospects for the future development of regulations and enforcement regarding corporate criminal law. The study employs a normative legal research method, utilizing both statutory and conceptual approaches. The findings indicate that although Indonesia possesses an adequate legal foundation—such as Supreme Court Regulation Number 13 of 2016—corporate criminal law enforcement still faces various challenges regarding legal substance, the enforcement structure, and legal culture. Therefore, strengthening regulations and enhancing the capacity of law enforcement officials are essential to ensure the effective and equitable handling of corporate crimes.