Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi
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)
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<![CDATA[TINJAUAN HUKUM ISLAM TERHADAP PRAKTIK SIMPAN PINJAM PADA LKMS MAHIRAH MUAMALAH SYARIAH DI KOTA BANDA ACEH ]]>
<![CDATA[Yusniar]]>;
<![CDATA[Jamaluddin]]>;
<![CDATA[Balia]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Juli ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v2i2.168
<![CDATA[Pinjam-meminjam adalah perjanjian dengan pihak yang satu memberikan kepada pihak yang lain suatu jumlah tertentu, dengan syarat dikembalikan sejumlah yang sama dari berbagai model dan keadaan yang sama pula. Penelitian ini merupakan penelitian kualitatif menggunakan pendekatan deskriptif analitis dengan melakukan wawancara dan survey lapangan. Salah satu lembaga keuangan syariah yang diminati masyarakat kota banda aceh adalah Lembaga Keuangan Mikro Syari’ah (LKMS) Mahirah Muamalah, Kehadiran LKMS Mahirah Muamalah selain menjadi lokomotif baru dalam dunia perbankan syariah, juga memiliki tujuan untuk memberdayakan masyarakat menengah ke bawah terutama berdmisili di perdesaan agar memiliki usaha dan penghasilan yang cukup serta mengentaskan kemiskinan seluruh masyarakat Banda Aceh. Berdasarkan hasil penelitian menunjukkan bahwa proses pinjam meminjam sudah dilakukan dengan prinsip syariah sehingga pinjaman yang diberikan sangat sesuai dengan ajaran Islam dan masyarakat semakin merasa aman dengan transaksi yang halal.]]>
<![CDATA[TINJAUAN HUKUM ISLAM TERHADAP PENGGUNAAN NAMA PRODUK KULINER NON SYARI’AH DI KABUPATEN PIDIE : Analisis Fatwa MUI Nomor 4 Tahun 2003 ]]>
<![CDATA[Muhammad Muhammad]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Juli ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v2i2.170
<![CDATA[This study aims to determine the mechanism of using culinary product names, the factors that influence the use of culinary product names, as well as an overview of Islamic law on the use of non-shari'ah culinary product names in Pidie Regency. The research method used is a qualitative method, in obtaining data using the library research method (library research), as well as the field research method (field research), namely by using interview techniques, observation, and documentation. The results of this study show the mechanism for using culinary product names with strange and unique designations due to the seller's background because of the high competition in the culinary business today. The selling factor by using a strange name is very influential on sales and adds to the attractiveness of buyers. The review of Islamic law on the use of non-shari'ah culinary product names in Pidie Regency is based on the analysis of the MUI Fatwa Number 4 of 2003, the results of the analysis of the naming of culinary products in Pidie Regency are not included in the names of non-shari'ah culinary products, they are still in accordance with review of Islamic law and permissible or not contrary to the MUI Fatwa. For now, many sellers of culinary products use names that are unusual but still/appropriate and not in conflict with the MUI Fatwa. One of the names of permitted culinary products is Bakso Mercon, Meatball Rudal, Duwer Dumplings, because these names do not lead to kufr / evil as explained by MUI Fatwa No. 4 of 2003.]]>
<![CDATA[KONSEP INVESTASI (AL-MUDHARABAH): PERBANDINGAN TEORI EKONOMI SYARI'AH DAN KONVENSIONAL ]]>
<![CDATA[T. ABRAR ZA]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Juli ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v2i2.172
<![CDATA[In a mudharabah investment profit sharing transaction, both parties can enter into a business agreement, where one party becomes the capital investor and the other party becomes the capital manager. From the management of investment funds, investment profits (profit) will be obtained and will then be divided into two according to the agreement (al-ittifaq). The implementation of the principle of investment profit sharing does not only apply in Sharia Financial Institutions, but also in Conventional Financial Institutions in the form of mudharabah and musyarakah savings and loans referring to the dual banking system regulations in Law no. 10 of 1998 concerning Banking. The agreement pattern in LKS is more tied to the principles and principles of muamalah which are profit and social oriented, whereas in LKK it is solely profit oriented. The profit and loss sharing pattern in LKS is based on the margin fee from profits (profits), while in LKK it is based on the level of interest rate fluctuations on principal savings and loans. The level of effectiveness in implementing investment profit sharing in LKS is more likely to enable efforts to accelerate the level of economic growth than in LKK.]]>
<![CDATA[PEMANFAATAN TEKNOLOGI INFORMASI DAN PENERAPAN PENGENDALIAN INTERN KAS ]]>
<![CDATA[Rahmaniar Rahmaniar]]>;
<![CDATA[Khairita. H]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Juli ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v2i2.173
<![CDATA[Internal cash control is a control process to achieve specific goals. Internal control is carried out by people from each organization, including management and all employees. Internal control is expected to provide reasonable assurance to managers and employees in an organization. The data analysis method in this study uses simple linear regression to predict the effect of independent variables. The population in this study amounted to 100 employees in the Aceh SKPD. The results showed that the use of information technology affected the implementation of internal cash control. However, it indicates that information technology can play an essential role in the performance of internal cash control in the Regional Work Unit (SKPD). By utilizing information technology, SKPD can improve efficiency and effectiveness in controlling and managing cash internally, such as identifying potential fraud or weaknesses in the cash control system, monitoring financial transactions in real-time, and making more accurate and transparent financial reports.]]>
<![CDATA[PENGARUH HARGA BI RATE, NILAI TUKAR RUPIAH, DAN INFLASI TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA TAHUN 2020-2022 ]]>
<![CDATA[Abdul Jalil]]>;
<![CDATA[Muhammad Hikam Athoillah]]>;
<![CDATA[Siti Amaroh]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Juli ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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<![CDATA[This study aims to determine the effect of the BI Rate, the rupiah exchange rate and inflation on the share prices of transportation sector companies on the Indonesian Stock Exchange 2020-2022. The approach in this research is quantitative. The data used is secondary data for the period 2020-2022. As for identifying data, use the help of eviews 10 to test panel data, by conducting a t (partial) test, f (simultaneous) test, and R2 test (coefficient of determination). Based on the t test (partial), the f (simultaneous) test Rate has no effect on transportation stock prices. The exchange rate has no effect on the transportation share price. Inflation has an influence on the price of transportation stocks. Based on the F test simultaneously the three variables have an effect on transportation stock prices.]]>
<![CDATA[PROSEDUR KLAIM JAMINAN HARI TUA (JHT) PADA BPJS KETENAGAKERJAAN ]]>
<![CDATA[Mirnawati Mirnawati]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Juli ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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<![CDATA[The purpose of the research is to find out the old-age security claim system, the implementation of the old-age security claim system and the effectiveness of the old-age security claim system. The research method that the author uses in this research is descriptive analysis, with the research approach used in this research being qualitative. The results showed that the old-age security (JHT) claim system is one form of service provided by the Social Security Administration (BPJS) of Employment to provide social protection guarantees for participants who have reached retirement age and meet the JHT claim requirements. The JHT claim system at BPJS Ketenagakerjaan is implemented by following predetermined procedures. Namely, participants must first register and pay JHT contributions regularly for at least 15 years before they can submit JHT claims. The JHT claim process is done by applying online or directly to the nearest BPJS Ketenagakerjaan office by attaching the required supporting documents. After verification and data processing, BPJS Ketenagakerjaan will disburse claim funds to participants. The effectiveness of the JHT claim system can be measured by how fast, easy, and accurate BPJS Ketenagakerjaan is in providing services to participants. In this case, BPJS Ketenagakerjaan must be able to provide timely and efficient services so that participants do not experience difficulties when submitting JHT claims. In addition, BPJS Ketenagakerjaan must also be able to deliver quality solutions and services if there are problems or complaints from participants regarding the JHT claim process.]]>
<![CDATA[PENUNDAAN PEMBAYARAN UPAH PEKERJA ]]>
<![CDATA[Sri Winarsih Ramadana]]>;
<![CDATA[Rahmaniar Rahmaniar]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Juli ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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<![CDATA[Delays in the payment of wages can occur in several situations, for example, when the shop owner is experiencing financial problems or when events disrupt the grocery store's operation. However, delaying the payment of wages without a valid reason and the employees' consent may violate labor laws. It may negatively affect the relationship between the grocery store owner and the employees. Suppose a grocery store is experiencing financial problems and cannot pay wages on time. In that case, it should clearly and transparently inform employees of the situation and provide assurances that wages will be delivered as soon as possible. Grocery stores must also make efforts to find appropriate solutions, such as finding funding sources or carrying out financial restructuring to pay employee wages on time. The research aims to look at the practice of delaying the payment of workers' salaries in Sigli City. The research method that the author uses in this research is descriptive analysis, with the research approach used in this research being qualitative. The results showed that the Cahaya Family grocery store never experienced delays in salary payments. Still, there were also delays in salary payments because there were workers who were allowed to go home during the day. Only at H. Nurdin's grocery store where the salary payment was late, and the reason for the transaction needed to be explained in detail.]]>
<![CDATA[PERKEMBANGAN UMKM (USAHA MIKRO, KECIL, DAN MENENGAH) SERTA PENGARUHNYA TERHADAP KRISIS EKONOMI ]]>
<![CDATA[Baihaqi Baihaqi]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Juli ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v2i2.184
<![CDATA[The development of MSMEs is one of the business fields that can develop and be consistent in the national economy. Micro, small and medium enterprises are one of the influences on the economic crisis. This research aims to determine the influence of the development of MSMEs on the economic crisis. In this research, library research is used, that is, in the process of collecting data, you do not need to go directly into the field but take various reference sources that support this research. This research is a qualitative research type. Data collection techniques, namely listening and taking notes, are important in carrying out data analysis by means of data reduction, data display and drawing conclusions developed in this research. The research results show that MSMEs have an important role in the regional economy, especially in driving regional economic activity and providing employment opportunities. So that an economic crisis can cause severe economic costs in the form of slow economic growth, decreased output, company bankruptcy, layoffs, instability in the financial sector and has a very strong impact on the economic development and growth of a region. The trade sector's contribution to GDP is the largest compared to other sectors.]]>
<![CDATA[PENINGKATAN MARGIN KEUNTUNGAN: PRAKTIK EFEKTIF JUAL BELI BAHAN BANGUNAN ]]>
<![CDATA[Iqbal Rahmatullah]]>;
<![CDATA[Mariana Mariana]]>;
<![CDATA[Armia Armia]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Juli ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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<![CDATA[This research aims to explore the effective practices of buying and selling building materials at the Hidup Subur building shop in Sigli City. The research method used is a qualitative method with the application of field research, which involves interview techniques, documentation and observation to collect data in the field. The research results show that the practice of adding prices in the buying and selling of building materials at the Hidup Subur store creates ethical problems, including price manipulation and non-transparency. Although it provides benefits to sellers and builders, it can be detrimental to homeowners or consumers. It is important to improve transparency, honor initial agreements, and assign responsibility for customer complaints to maintain business ethics. The practice of buying and selling building materials using an additional price system has an impact on all parties involved. Although builders and sellers view it as a common and mutually beneficial practice, homeowners as consumers are sometimes unaware of the added costs. Awareness of this practice needs to be increased, and its ethical and legal aspects need to be further evaluated.]]>
<![CDATA[PEMBAYARAN PAJAK BUMI DAN BANGUNAN; KASUS KABUPATEN PIDIE ]]>
<![CDATA[Mariana Mariana]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Juli ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v2i2.214
<![CDATA[The research objective is related to the practice of paying Land and Building Tax (PBB) in the revenue sector at the Pidie Financial Management Agency. The general aim of the research is to gain a better understanding, analyze, or improve the PBB payment process and its impact on the revenue sector of the Pidie Financial Management Agency. The research method used is qualitative, by conducting field research using interviews, documentation and observation. The research results show that Land and Building Tax (PBB) at the Pidie Financial Management Agency is regulated by Pidie Regency Qanun Number 1 of 2013. PBB is imposed on land and/or buildings, calculated based on the Sales Value of the Tax Object (NJOP) and the Sales Value of the Tax Object No Taxable (NJOPTKP). Collection is carried out manually by the Subdistrict PBB. Failure to pay PBB may result in sanctions, and tax collection rights expire after five years.]]>
