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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44 Documents
<![CDATA[PRINSIP DAN KARAKTERISTIK EKONOMI ISLAM PERSPEKTIF FIQH ]]>
<![CDATA[Rahmad]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Juli ]]>
Publisher : <![CDATA[HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi ]]>
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<![CDATA[Islamic economics was born simultaneously with the birth of the teachings of Islam itself starting from the Prophet Muhammad SAW became an apostle. Economic activity in Islam is also considered as an activity that aims to serve oneself to Allah SWT. Therefore, its principles and characteristics are in line with the main guidelines of Muslims, namely the Qur'an and Hadith. The principles and characteristics of Islamic economics are formulated in such a way that the realization of happiness, peace, comfort and justice for economic actors without neglecting the right to develop themselves. The main goal of Islamic economics is to achieve falah or the fulfillment of needs and the creation of prosperity so as to give birth to happiness in the world and happiness in the Hereafter]]>
<![CDATA[Pengaruh Motivasi dan Independensi Auditor Terhadap Kinerja Auditor ]]>
<![CDATA[Mariana Mariana]]>;
<![CDATA[Rahmaniar Rahmaniar]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Juli ]]>
Publisher : <![CDATA[HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi ]]>
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<![CDATA[The purpose of this study was to determine the effect of motivation and auditor independence on auditor performance at the inspectorate in the Aceh region. The data analysis method in this study uses multiple linear regression to predict the effect of the independent variables. The data analysis method in this study uses multiple linear regression to predict the effect of the independent variables. The population in this study were all auditors, namely 23 District/City Inspectorates in Aceh Province, from which 64 samples were obtained. The results of the study indicate that motivation affects auditor performance, this shows that there is encouragement from individual auditors that can increase the level of aspiration of quality audit urgency, toughness, tenacity, and consistency. Auditor independence affects the performance of the auditor, this shows that the auditor has an independent attitude that can improve performance. Independently hired auditors to act.]]>
<![CDATA[Pengaruh Pembiayaan Simpan Pinjam Kelompok Perempuan (SPP) Terhadap Pendapatan dalam Peningkatan Ekonomi Masyarakat ]]>
<![CDATA[Laisa Liza]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Juli ]]>
Publisher : <![CDATA[HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi ]]>
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<![CDATA[The purpose of this study was to determine the effect ofwomen's group savings and loan financing (SPP) on incomein improving the economy of the community in PidieRegency. This research is quantitative using primary data.The population used in the SPP group in the UPK, IndraJaya sub-district, Pidie district. It was found that 43 sampleswould be given a research questionnaire on the economicdevelopment of the SPP group in the Indrajaya District. Theresults showed that there was an effect of group savings andloan financing on income in increasing, as seen from theincrease in business that was better than before and anincrease in businesses that used to be small to becomebigger. far from better economic growth. However, not all ofthem developed well because some took the business capitalgiven for other needs.]]>
<![CDATA[Pengaruh Kepercayaan Merek Telkomsel dan Kepuasan Konsumen Terhadap Loyalitas pada Mahasiswa STIS Al-Hilal Sigli ]]>
<![CDATA[T. Sabirin]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Juli ]]>
Publisher : <![CDATA[HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi ]]>
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<![CDATA[The purpose of this study was to examine the effect of Telkomsel brand trust and consumer satisfaction on student loyalty at STIS Al-Hilal Sigli. The data analysis method in this study uses multiple linear regression to predict the effect of the independent variables. The population in this study were students of STIS Al-Hilal Sigli and who used Telkomsel services from 2017 to 2021, with a sample of 80 respondents. The results showed that brand trust had a significant effect on loyalty. It can be interpreted that trust has a direct effect on loyalty. That is, this finding is similar to several previous studies that consumer trust has an effect on consumer satisfaction and loyalty. consumer goals have a significant effect on loyalty, this shows that satisfied customers make repurchases so that long profits for the company.]]>
<![CDATA[DAMPAK PRAKTIK RENTENIR TERHADAP PEREKONOMIAN MASYARAKAT GAMPONG KRUENG LALA KECAMATAN MILA KABUPATEN PIDIE ]]>
<![CDATA[Fakrurradhi Marzuki]]>;
<![CDATA[Benazir Benazir]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v2i1.86
<![CDATA[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.]]>
<![CDATA[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 ]]>
<![CDATA[Muhammad AL Mustafa]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v2i1.87
<![CDATA[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.]]>
<![CDATA[Pembiayaan Murabahah dan Profitabilitas PT. Bank Aceh Syariah Tahun 2017-2020 ]]>
<![CDATA[Laisa Liza]]>;
<![CDATA[Saviratul Hilwa]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v2i1.93
<![CDATA[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.]]>
<![CDATA[Chief Executive Officer, Financial Leverage dan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Sri Winarsih Ramadana]]>;
<![CDATA[Mariana Mariana]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v2i1.94
<![CDATA[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.]]>
<![CDATA[Hubungan Risiko Bisnis dengan Financial Leverage ]]>
<![CDATA[Saiful Bahgia]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v2i1.95
<![CDATA[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.]]>
<![CDATA[Pengaruh Capital Expenditure dan Cash Holding terhadap Perataaan Laba ]]>
<![CDATA[Rahmaniar Rahmaniar]]>
<![CDATA[ HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli ]]>
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DOI: 10.61393/heiema.v2i1.98
<![CDATA[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.]]>
