Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, Maret, Mei, Juli, September, dan November. Misi Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi,Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi mengenai hasil penelitian terbaru yang telah dilakukan.
Articles
26 Documents
<![CDATA[Optimalisasi Manajemen Risiko Dalam Pinjaman Peer-To-Peer Yang Sesuai Syariah: Analisis Komprehensif Lanskap Fintech Syariah ]]>
<![CDATA[Nur Hadhi Abbas]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 1 (2024): Januari : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i1.41
<![CDATA[This research aims to evaluate risk management in financing through the Sharia Fintech Peer To Peer Lending (P2P) platform. P2P lending is an innovation in the financial sector that allows borrowers and fund providers to interact directly via digital platforms. In the context of sharia finance, the risk management aspect is crucial to ensure compliance with sharia principles. This research uses qualitative and quantitative analysis methods to identify and evaluate various aspects of risk management related to financing through sharia P2P lending. Risk factors such as credit risk, liquidity risk, operational risk and sharia risk will be evaluated to provide a thorough understanding of the effectiveness of risk management in this context.]]>
<![CDATA[Peran Proaktif Orientasi Keselamatan Dan Kesehatan Kerja (K3L) Dalam Meningkatkan Kesadaran Dan Pencegahan Kecelakaan Kerja Di Lingkungan Konstruksi: Sebuah Pendekatan Kualitatif ]]>
<![CDATA[Dzaka Muhammad Fauzan]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 1 (2024): Januari : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i1.42
<![CDATA[Construction projects are a work environment full of risks, where work accidents can occur quickly and have the potential to be detrimental. Therefore, the role of Occupational Safety and Health (K3L) orientation or safety training is crucial to increase the workforce's understanding and awareness of the risks that exist in the construction work environment. This research aims to explore and analyze the role played by K3L orientation or safety training in preventing work accidents in construction projects. This research provides in-depth insight into how K3L orientation or safety training can be a proactive step in preventing work accidents on construction projects. The implications of these findings can be used as a basis for developing further strategies to improve occupational safety and health in the construction sector.]]>
<![CDATA[Dampak Gaya Kepemimpinan Dan Motivasi Kerja Terhadap Kinerja Pegawai ]]>
<![CDATA[Nilam Puspita Asoka Dewi]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 1 (2024): Januari : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i1.43
<![CDATA[This research aims to investigate the impact of leadership style and work motivation on employee performance in the work environment. Leadership style and work motivation are key factors that influence employee productivity and work results in an organization. This research uses quantitative methods by collecting data through questionnaires distributed to respondents consisting of employees at various levels in the organization. The results of data analysis show that leadership style and work motivation have a significant impact on employee performance. An effective leadership style and a high level of work motivation are positively related to increased individual and team performance. These findings provide an important contribution to the understanding of how these factors are interconnected and play a role in achieving organizational goals.]]>
<![CDATA[Analisis Pengelolaan Dana Desa: Tantangan, Keberagaman, Dan Rekomendasi Menuju Pembangunan Desa Berkelanjutan ]]>
<![CDATA[Laksmi Devi Shinta]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 1 (2024): Januari : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i1.44
<![CDATA[This research aims to evaluate the management of village funds in the village development process. Village fund management is the main focus because it plays an important role in supporting various development programs at the village level. This research uses a qualitative approach by collecting data through interviews, observation and analysis of documents related to village fund management. The research results show that there is diversity in the implementation of village fund management in various villages, including differences in planning, implementation and supervision. Some of the challenges faced include lack of village fund management capacity, lack of transparency, and low community participation in decision making. This evaluation provides in-depth insight into the effectiveness of village fund management and provides recommendations for improvement in an effort to increase sustainable village development.]]>
<![CDATA[Pelaksanaan Kebijakan Alokasi Dana Untuk Penduduk Desa ]]>
<![CDATA[Lana Falah]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 1 (2024): Januari : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i1.45
<![CDATA[This research aims to analyze the implementation of fund allocation policies for village residents in the context of improving welfare and development at the local level. The research methods used involve surveys, interviews and statistical data analysis to gather information related to the implementation of fund allocation policies in various villages. The research results show that there are challenges and opportunities in implementing this policy, including factors such as community participation, transparency and accountability. This analysis provides insight into the effectiveness of fund allocation policies to improve the welfare of village residents as well as suggestions for improving the implementation of these policies.]]>
<![CDATA[Pengaruh Pengetahuan, Kompetensi, Profesional terhadap Kualitas Audit ]]>
<![CDATA[Hasbullah Eka Saputra]]>;
<![CDATA[Cris Kuntadi]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i3.71
<![CDATA[Previous research is very important in a scientific research or article. Relevant research serves to strengthen theories and phenomena of relationships or influences between variables. This article is reviewing. Factors that affect the Quality of Internal Audit, namely: Knowledge, Competence, Professional A study of tax accounting literature. The purpose of writing this article is to build a hypothesis of influence between variables to be used in subsequent research This literature review article is: 1). Knowledge Influences Audit.,2) Competence Influences Audit., 3) Professional Influence on Audit.]]>
<![CDATA[Pengangguran Usia Muda dan Terdidik di Kalimantan Tengah ]]>
<![CDATA[Nurafny Indrawati]]>;
<![CDATA[Lidiae Lidiae]]>;
<![CDATA[Alexandra Hukom]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i3.79
<![CDATA[Educated unemployment in Indonesia is increasing, this phenomenon occurs when young, highly educated individuals find it difficult to get jobs according to their qualifications. In Central Kalimantan the proportion of educated unemployed will increase because low-educated workers still dominate labor absorption. This research aims to understand the factors that cause youth and educated unemployment in depth, which is important in order to formulate appropriate solutions, both from the government, educational institutions and individuals. Binary logistic regression is the analytical tool used in this research. The results obtained state that education level and gender have a positive and significant effect on the unemployment status of young and educated people in Central Kalimantan Province. Meanwhile, the Age variable has a negative and insignificant effect on the unemployment status of young and educated people in Central Kalimantan Province. And the location variable has a negative and significant influence on the unemployment status of young and educated people in Central Kalimantan Province.]]>
<![CDATA[Analisis Komparasi Kinerja Keuangan Daerah Sebelum Covid-19 dan Semasa Covid-19 di Kabupaten Kotawaringin Timur Tahun 2018-2021 ]]>
<![CDATA[Josia Ananta]]>;
<![CDATA[Alexandra Hukom]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i3.80
<![CDATA[The purpose of this study is to evaluate and compare the financial performance of district local governments in East Kotawaringin before and after the Covid-19 pandemic. The study's population consists of financial data from the regional administration of East Kotawaringin Regency, which is located in the province of Central Kalimantan. This study is a descriptive quantitative investigation. Using SPSS software, the study team performed a Paired T-test analysis to acquire results for homogeneity, normality, and one-way Anova tests. The documentation approach is employed in the sample procedure. Method This study use quantitative descriptive analysis for its analysis. The secondary data used in this study came from books, supporting journals, the internet, and the APBD posture in East Kowaringin Regency between 2018 and 2021.]]>
<![CDATA[Penyajian Laporan Keuangan Syariah dan Non Syariah: Studi Kasus PT. Bank Mandiri dan PT. Bank Mandiri Syariah ]]>
<![CDATA[Aldi Agung Fidiantoro]]>;
<![CDATA[Denada Agustia Nanda]]>;
<![CDATA[Elisa Khoeriyah Sukawanda]]>;
<![CDATA[Fasa Aska Dera]]>;
<![CDATA[Ersi Sisdianto]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i3.83
<![CDATA[Standardization of the presentation of accounting information is necessary because many parties (stakeholders) have an interest in the information presented in the company's financial reports. Therefore, the process of presenting financial reports must be based on applicable accounting standards so that the financial information presented provides information that can be understood, relevant, reliable, can be compared in evaluating the financial position and performance of the bank and is useful for users of financial reports (external parties and internal) in economic decision making. Whether conventional (non-shariah) financial institutions or sharia financial institutions, the financial performance of each institution will be visible from the financial reports. Financial reports are media used to conduct research on the health condition of a company consisting of balance sheets, profit and loss calculations, retained earnings and other reports.]]>
<![CDATA[Faktor-faktor yang Mempengaruhi Pencegahan Fraud: Audit Forensik, Audit Internal, dan Audit Eksternal ]]>
<![CDATA[Hanifatun Nisa]]>;
<![CDATA[Cris Kuntadi]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i3.86
<![CDATA[Basically, fraud prevention is an important aspect in maintaining the integrity and sustainability of the organization. Therefore, it is necessary to have an auditor to assist in detecting and minimizing fraud. This article reviews the factors that influence Fraud Prevention, namely Forensic Audit, Internal Audit and External Audit. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Forensic Audit affects Fraud Prevention; 2) Internal Audit affects Fraud Prevention; and 3) External Audit affects Fraud Prevention This means that the better the knowledge of forensic audit, internal audit and external audit that is owned, the better the implementation carried out by the auditor in preventing fraud.]]>
