cover
Contact Name
Nyak Mustakim
Contact Email
jurnaljhei@gmail.com
Phone
+6285260616107
Journal Mail Official
jurnaljhei@gmail.com
Editorial Address
Gedung A Kampus Al-Hilal Sigli. Jalan Lingkar Keniree, Kecamatan Pidie, Kabupaten Pidie, Aceh. Kode Pos. 24151
Location
Kab. pidie,
Aceh
INDONESIA
Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi
ISSN : -     EISSN : 28288033     DOI : -
Core Subject : Economy, Social,
The focus of the Journal is to provide readers with a better understanding, especially in the field of Islamic Economic Law in Indonesia and its surroundings. JHEI Journal is a journal in the field of Islamic Economic Law that examines the following fields: Accounting Sharia Accounting Economics Education, Fiqh Muamalah Islamic Business Ethics Business Economics/ management HR Management Marketing Management Islamic Banking Sharia Insurance Sharia Financial Banking. Sharia Non-Bank Financial Institutions Sharia Tourism Sharia Capital Market Sharia Microfinance Legal Studies (Consumer Protection Law, Banking Law, Contract Law, Financing Law, Tax Law) Other fields of study relevant to Islamic Economic Law (Muammlah)
Articles 9 Documents
Search results for , issue "Vol. 2 No. 1 (2023): Januari" : 9 Documents clear
DAMPAK PRAKTIK RENTENIR TERHADAP PEREKONOMIAN MASYARAKAT GAMPONG KRUENG LALA KECAMATAN MILA KABUPATEN PIDIE Fakrurradhi Marzuki; Benazir Benazir
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.803 KB) | DOI: 10.61393/heiema.v2i1.86

Abstract

The purpose of this study was to determine the impact of moneylender practices on the economy of the people in the village of Krueng Lala, Mila District, Pidie Regency. The research method used is descriptive qualitative research with a phenomenological approach, while the data collection technique the author uses is observation and interviews with 10 people from the community who take loans from moneylenders. Based on the results of the study, it can be concluded that the impact of moneylender practices on the community's economy in the village of Krueng Lala, Mila District, Pidie Regency, is a negative impact on the community's economy. This can be seen from the business that some people are involved in, which does not run smoothly, even some people who work as traders close their businesses. The income received by the community is not in line with expectations before taking the loan, even the income earned has decreased from the income received daily. As well as difficulties in meeting household needs and buying goods used for trading, they even have to owe to wholesalers so they can sell as usual because their income does not meet their daily needs and buy trading needs.
PERAN KOPERASI MAISARAH PESANTREN UMMUL AYMAN DALAM MEWUJUDKAN KESEJAHTERAAN DEWAN GURU: The Role of The Maisarah Cooperative, Ummul Ayman Islamic Boarding School, in Realizing The Welfare of The Teacher Council Muhammad AL Mustafa
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.989 KB) | DOI: 10.61393/heiema.v2i1.87

Abstract

In Aceh, Islamic boarding schools have a very special position among the community, so that Islamic boarding schools in Aceh are institutions that easily grow and develop, even now Islamic boarding schools in Aceh have received attention from the government through the Aceh Dayah Education Office. This study aims to examine the role of the Ummul Ayman Islamic boarding school maisarah cooperative in realizing the welfare of the teacher council and the community. The method that the writer uses is qualitative by conducting in-depth interviews. The results of the study show that the role played by the Ummul Ayman Islamic Boarding School to create welfare is to develop the skills of the board of teachers and provide work opportunities for the community within the Islamic boarding school, then make the Maisarah Kopontren a skills laboratory. The implication is being able to minimize economic disparities and develop an Islamic economic system.
Pembiayaan Murabahah dan Profitabilitas PT. Bank Aceh Syariah Tahun 2017-2020 Laisa Liza; Saviratul Hilwa
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.356 KB) | DOI: 10.61393/heiema.v2i1.93

Abstract

This study aimed to test the effect of Murabaha financing on profitability in PT. Islamic Banks. The data analysis method in this study uses simple linear regression to predict the influence of independent variables. This study uses a documentation method in collecting data. The data of this study is financial statements from January 2017 to December 2021, with a total of 48 data which is population data. The results showed that H0 was rejected and Ha was accepted. With these results, it can be concluded that Murabaha financing significantly affects profitability (ROA) in PT. Bank Aceh Syariah in 2017-2020 means that if the value of Murabaha financing increases, it will increase profits.
Chief Executive Officer, Financial Leverage dan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Sri Winarsih Ramadana; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.529 KB) | DOI: 10.61393/heiema.v2i1.94

Abstract

The purpose of this study is to determine the influence of the chief executive officer's gender and experience of the chief executive officer in influencing financial leverage on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The data analysis method in this study uses multiple linear regression to predict the influence of independent variables. The population in this research is a manufacturing company listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling method in this study is the purposive sampling method. The results showed that the CEO gender affects financial leverage. This means that the gender of a CEO has a significant relationship with the use of debt. And the CEO's experience does not affect financial leverage. Because CEOs are more likely to use funds from debt and do not carefully consider their decision to use the debt.
Hubungan Risiko Bisnis dengan Financial Leverage Saiful Bahgia
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.686 KB) | DOI: 10.61393/heiema.v2i1.95

Abstract

This study aims to test the relationship between business risk and financial leverage in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The data analysis method in this study uses multiple linear regression to predict the influence of independent variables. The population in this research is a manufacturing company listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling method in this study is the purposive sampling method. The results showed a relationship between business risk and financial leverage; this shows that the higher the business risk, the higher the company's financial leverage, so the company will be more careful in using sources of funds from debt.
Pengaruh Capital Expenditure dan Cash Holding terhadap Perataaan Laba Rahmaniar Rahmaniar
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.755 KB) | DOI: 10.61393/heiema.v2i1.98

Abstract

This study aimed to determine the effect of capital expenditure and cash holding on earnings smoothing in manufacturing companies listed on the Indonesia Stock Exchange know 2016 to 2021. The data analysis method in this study uses multiple linear regression to predict the effect of independent variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2021. The sampling method in this study was the purposive sampling method. The results showed that capital expenditure affects earnings smoothing. This proves that adding fixed assets, as capital expenditure indicates, increases profits. Suppose the increase in capital expenditure will increase the profit level significantly. Cash holding affects earnings smoothing. This proves that the higher the cash holding or, the higher the cash in the company, the higher the earnings smoothing.
Devirsifikasi Perusahaan dan Manajemen Laba pada Perusahaan Manufaktur Azlina Azlina; Agustina Agustina
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.54 KB) | DOI: 10.61393/heiema.v2i1.100

Abstract

This study sought to ascertain the impact of diversification firms on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The study's data analysis approach uses multiple linear regression to predict the effect of the independent variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sampling method in this study was purposive. The survey results show that diversification firm affects earnings management. Proves that when diversifying firms, it will become a multi-business company that is not only engaged in one line of business, the more diverse the industries the company has, the more sources of income the company will have.
Peramalan Volatilitas IHSG dan Estimasi Value-at-Risk Menggunakan Model Student APARCH Najibullah Najibullah; Ricky Ariansyah; Fitrian Rizky
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v2i1.105

Abstract

This study aim to find the best model to predict daily volatility of IHSG using APARCH model under student-t distribution, estimate value-at-risk measure based on the model and compare it with the value-at-risk measure estimated from GARCH. This study limits the search only on APARCH model class. The sample are IHSG dataset which is derived from yahoo finance, starting from Jan 1st, 2015 to Dec 31th, 2021. The result suggest that value-at-risk measure estimated using student APARCH are more adept to negatif shock than that of GARCH. Nevertheless, the result of value-at-risk back-testing do not show any significant differences between those two.
DANA PENSIUN MENURUT HUKUM ISLAM DAN HUKUM POSITIF Muhammad Mahmud
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v2i1.113

Abstract

This study aims to determine: the practice of managing pension funds according to Islamic law and positive law, as well as the similarities and differences in the management of pension funds in Islamic law and positive law. This study uses the library research method, which means that the collection of data or materials needed in writing this thesis comes from books, scriptures, theses, journals and theses. The results of this study indicate that the practice of managing pension funds according to Islamic law is appropriate as long as the pension fund is not used as a deposit and the pension fund is immediately withdrawn, not stored in the banking system, worrying that the bank is still a conventional system. The practice of managing pension funds according to positive law: A pension fund is an income received every month by an employee who is no longer able to work, to finance his next living, so that he is not left stranded when he is powerless to find other income. Article 1 Point 4 of Law Number 11 of 1992, states that a financial institution pension fund is a pension fund established by a bank or life insurance company, to administer a defined contribution pension program for individuals. Similarities and differences in pension fund management in Islamic law and positive law. Pension fund management in Islam is based on a contract agreed upon by both parties and does not contain usury, maisir, tadlis, gharar and other elements prohibited in Islam, while in conventional it uses general management laws and does not involve both parties. initial agreement, so that there are fears of elements that are prohibited from transactions that are prohibited in Islam. The similarity is that they manage funds with the aim of providing benefits to retired customers when they are no longer working in government agencies.

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