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Nur Fadhilah Ahmadah; Mustofa Mustofa

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, small, and medium enterprises (MSMEs) play an important role in the Indonesian economy, both in creating jobs and strengthening the national economy. However, amid the rapid pace of digital technology development, MSMEs cannot rely solely on traditional methods such as manual or offline marketing. Indonesia is a country with a Muslim majority population. This presents a huge opportunity for the Muslim fashion industry, including the Nibras brand located in Sooko Mojokerto. This study aims to examine in depth the application of sharia marketing strategies through the 7Ps at Nibras House Sooko Mojokerto, as well as its implementation in digital marketing. The research method used a descriptive qualitative approach through interviews with the owner and employees of Nibras House Sooko Mojokerto. The results show that Nibras House Sooko Mojokerto has implemented sharia principles in all aspects of marketing with sharia-compliant products, fair prices, honest promotions, strategic locations, good staff, fast and responsive service processes, and good customer reviews. Additionally, Nibras House Sooko Mojokerto utilizes digital marketing through e-commerce and social media to expand its market and strengthen its competitiveness against new Muslim brands.

Stefanus Khrismasagung Trikusumaadi; Noviana Dewi

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Changes in working-hour policies can bring both positive and negative impacts to an organization. At a private university, the implementation of such a policy has generated noticeable reactions among employees, particularly administrative staff who are directly affected by daily operational regulations. This study aims to evaluate the implementation of the revised working-hour policy, specifically how it is understood, practiced, and accepted by administrative personnel. In addition, the study examines the relationship between employees’ acceptance of the policy and Barnard’s theory of acceptance of authority, which emphasizes four conditions that must be met for individuals to willingly comply with directives or regulations. The results show that violations of the working-hour policy fall into the low category at 64%, medium at 24%, and high at only 12%. These findings indicate that the majority of administrative staff still attempt to comply with the policy despite adjustments that may be perceived as burdensome. Among the four conditions supporting compliance according to Barnard, the belief that the policy does not conflict with personal goals was found to have a significant relationship with the level of violation, with a correlation coefficient of 0.304 and a significance value of 0.032. This suggests that the greater the alignment between the policy and individual goals, the lower the likelihood of violation. Future studies are needed to convert violation rates into compliance measures so that the direction of the correlation can be interpreted more accurately.

Meril Nawasabila; Natasa Lintang Safira; Mohammad Zain Al Ghifari; Galang Amru Octavian Ramadhana Al-Rizky; Amalia Nuril Hidayati

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Digitalization has become a key factor driving global economic transformation, including the development of the Islamic economy in Indonesia. The purpose of this study is to evaluate the opportunities, challenges, and strategies for advancing the Islamic economy in the digital era through a literature-based research method. Information was gathered by reviewing documents, articles, and relevant literature related to the digitalization of the Islamic economy, including analyses of Sharia-compliant fintech, halal e-commerce, and digital Islamic banking.The findings indicate that digitalization offers numerous opportunities to enhance service efficiency, expand access to Islamic financial services, strengthen the capacity of MSMEs, and accelerate the growth of the halal industry. However, the digital transformation process also presents several challenges, such as low levels of digital and Islamic financial literacy, potential data breaches, the spread of misinformation, regulatory inefficiencies, and legal uncertainties associated with emerging technologies such as Sharia-compliant blockchain. In addition, digital inequality and ethical issues must be addressed to ensure alignment with the principles of maqāṣid al-sharī‘ah.This study highlights the importance of implementing a comprehensive Sharia-based development strategy through regulatory strengthening, education on digital ethics, enhanced supervisory functions, and collaboration between the government, academia, industry players, and society. With the right approach, digitalization can become a significant tool in building an Islamic economic ecosystem that is just, inclusive, and sustainable.

Rizki, Mulyani; Alparabi, Sutra Rasyid

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In today's digital era, the freight forwarding industry has become one of the fastest-growing sectors. The rapid growth of the digital economy has increased the need for fast, safe, and efficient delivery services. However, intense market competition in this industry has pushed companies to build a strong brand image. This is related to the increasingly fierce competition in the freight forwarding sector, such as JNE, SPX Standard, Tiki, and Pos Indonesia. This research is useful for companies and academics: it can serve as a shared reference for examining the influence of brand image on service usage decisions, in the development of theories and concepts in marketing and Islamic economics. The purpose of this study is to analyze the influence of brand image on the decision to use J&T Express's freight forwarding services. The research method used was quantitative, with a survey approach. A questionnaire was distributed to 117 respondents who were active users of J&T Express services. Data analysis was conducted using multiple linear regression with the help of SPSS version 26 software. The results showed that brand image had a positive and significant effect on the decision to use services, with a significance value of 0.015 (<0.05).

Deviana Putri Alamanda; Nurizzatil Ramadhani; Emilianti Dewi Ponidi; Marva Dosi Januarta; Ziyad Hibatullah

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the implementation of the food security program and the establishment of independent economic pillars in Patempuran Village, Kalisat, Jember, by focusing on the central role of the Patempuran Sejahtera Village-Owned Enterprise (BUMDes). Using a qualitative approach with a case study design, this study explores the strategies, achievements, and challenges of program implementation in integrating two of the village's main agricultural potentials: soybean cultivation and livestock. The core finding is the formation of an Integrative Management Model in which the BUMDes acts as the primary institutional driver, synergizing the soybean and livestock sectors. The BUMDes successfully fulfills its dual function: as an economic institution (generating a net profit of approximately IDR 9 million from 1.8 hectares of soybean cultivation) and as a social institution empowering the community through job creation and additional income. This success is closely linked to the high level of active community participation, in line with Stakeholder Theory in strengthening legitimacy and a sense of shared ownership. However, implementation faces significant challenges, including irrigation constraints in hilly areas, livestock health risks, and a manual financial recording system (based on a simple Excel spreadsheet), which limits managerial capacity and full accountability. This study recommends immediate modernization of the accounting system, strategic investment in irrigation infrastructure, and strengthening intensive technical assistance to ensure long-term sustainability and equitable partner productivity.

Ananda Amelia; Muhammad Irwan Padli Nasution

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explain how the implementation of a Financial Management Information System (MISK) can improve decision-making capabilities in Micro, Small, and Medium Enterprises (MSMEs). In the digital era, MSMEs are required to manage their finances quickly, accurately, and in an integrated manner to compete in a dynamic market. The SIMK offers a solution to simplify the process of recording, analyzing, and reporting financial information in real time, enabling business decisions to be based on valid data. Analysis of various studies shows that the implementation of a MISK can improve operational efficiency, financial reporting transparency, and the quality of managerial decisions. However, its effectiveness is greatly influenced by financial literacy, digital readiness, and the ability of human resources to operate the system. Many MSMEs still have not fully utilized technology due to limited capital and accounting knowledge. With training and government policy support, the implementation of a MISK is expected to strengthen the competitiveness of MSMEs, increase productivity, and achieve professional financial governance.

Firyaal Faadhilah; Cory Vidianti

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of digital technology has led to significant changes in economic behavior, including among Muslim communities in Tegal Gubug. Economic activities that were once centered in traditional markets have now begun to shift to digital platforms such as marketplaces and social media. This study aims to examine the shift in the economic behavior of the Muslim community from direct interactions in Tegal Gubug Traditional Market to digital-based interactions in buying and selling transactions. The research employs a qualitative descriptive approach, with data collected through interviews and observations of Muslim traders and consumers who have transitioned to using digital platforms. The findings reveal that the main factors driving this shift are ease of access, time efficiency, and the expansion of marketing networks. However, the study also identifies challenges such as reduced direct social interaction among economic actors and a lack of understanding regarding the application of Islamic business ethics in the digital space. This research emphasizes the importance of internalizing Islamic values such as honesty, justice, and responsibility in every digital economic activity to ensure alignment with sharia principles.

Tsania Salma; Kuhasumi Agyta Hidayah; Ananda Della Putri Cahyani; Kamelia Riskia Putri; Selvi Rahmadani +1 more

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the implementation of Qardhul Hasan in Islamic Microfinance Institutions (Baitul Maal wat Tamwil – BMT) in Indonesia through the perspective of qard and ‘Ariyah contracts. The research applies a qualitative descriptive approach using a library research method. Data were collected from scholarly articles, books, and Islamic finance regulations, then analyzed to assess the alignment between fiqh al-mu‘āmalah principles and real-world practices. The findings reveal that qardhul hasan plays a vital role in community empowerment and in promoting Islamic financial inclusion. However, its implementation still faces several obstacles, including high non-performing financing rates, limited social funds, weak sharia supervision standards, and low literacy in fiqh mu‘āmalah among BMT managers. On the other hand, there are significant opportunities for development through digital transformation, human resource capacity building, optimization of social funds (ZISWAF), and the strengthening of regulations based on maqāṣid al-sharī‘ah. This study proposes an integrative model combining qard and ‘ariyah contracts as an alternative approach to enhance the social function of BMTs while maintaining financial sustainability.

Alvi Fauziyah; Cory Vidiaty

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The phenomenon of increasing female activity in cafes shows a shift in lifestyle that is not merely consumptive, but also reflective and social. Cafes have now become leisure spaces where women express themselves, build relationships, and find emotional balance. This study aims to examine the trend of women utilizing cafes as a practice of social welfare in the era of sustainability. The approach used is descriptive qualitative based on secondary sources, with data in the form of news articles, lifestyle writings, and online media coverage of women's leisure behavior in Cirebon. This analysis was conducted to explore the social and spiritual values that emerge in these activities. The results of the study show that cafes serve as safe spaces for women to interact, share ideas, and restore mental energy. These activities reflect maqashid values such as Hifz al-nafs (preserving the soul) and Hifz al-'aql (preserving the mind), while contributing to the spirit of sustainability through the strengthening of gender equality and social welfare. The novelty of this research lies in its attempt to interpret women's leisure trends through the paradigm of social welfare, rather than simply as a modern lifestyle. These findings have important implications for the creation of a more inclusive, safe, and sustainable public space, while also opening up a new perspective that leisure activities can be part of achieving maqashid al-syari'ah in contemporary social life.

Faizah Gladys Yuniashari; Mohammad Luthfillah Habibi

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore how gold price volatility influences customers’ investment decisions in Islamic banks within the framework of Islamic values. Employing a qualitative phenomenological approach, the research investigates the perceptions, motivations, and strategies of twelve active customers of Bank Syariah Indonesia in Surabaya through in-depth interviews. The findings reveal that gold price volatility does not necessarily reduce investment interest; instead, it stimulates adaptive and reflective behavior grounded in religious commitment and Islamic financial literacy. Investment decisions are shaped by three main factors: rational risk perception, religious conviction in the permissibility of gold as an Islamic instrument, and trust in the integrity of Islamic financial institutions. Thus, gold price volatility is interpreted not only as an economic signal but also as a social and spiritual phenomenon that fosters financial maturity among investors. The study concludes that faith-driven investment behavior contributes to financial resilience and moral stability amid market uncertainty. These insights enrich the field of Islamic behavioral finance by highlighting the integration of economic rationality and spiritual values in investment decision-making.

Nafilah Hemalina Putri; Mohammad Luthfillah Habibi

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of modern business has given rise to various marketing models, one of which is Multi-Level Marketing (MLM). However, in practice, many parties misuse this system into a pyramid scheme, a business model that prioritizes profits from recruiting new members rather than from actual product sales. This phenomenon causes harm to society and raises moral as well as religious concerns in Islamic law. This study aims to analyze the recruitment strategies and compensation patterns used in pyramid schemes disguised as MLM, examine them from the perspective of Islamic economics, and provide a comparison with Multi-Level Marketing systems that operate in accordance with Islamic principles. This research employs a descriptive qualitative method with a literature study approach by reviewing various sources such as books, scientific journals, and relevant academic documents. The results indicate that the recruitment system and compensation pattern in pyramid schemes contain elements of gharar, tadlis, dharar, and zhulm, all of which contradict Islamic economic principles. Therefore, the public is advised to be more cautious in choosing MLM businesses, as such models are permissible in Islam only if they focus on selling lawful (halal) products, are conducted honestly and transparently, and provide fair benefits for all parties involved.

Nurul Fazirah; Niadatus Soliha; Lailatul Qomariyah; Ersya Faraby

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to understand the meaning of halal lifestyle for Generation Z Muslim consumers in East Java through a phenomenological approach. In recent years, the concept of halal lifestyle is no longer limited to food and beverage consumption, but has expanded to include fashion, skincare, digital services, and even social media interactions. Generation Z, as digital natives, interprets halal not only as a religious rule, but also as an identity, a social trend, and a form of self-actualization. This study integrates the results of previous empirical studies that show that halal awareness, religious education, marketing strategies, and the influence of public figures play a significant role in shaping halal behavior among the younger generation. The results of the literature review indicate that Generation Z in East Java experiences complex dynamics in adopting a halal lifestyle, ranging from identity dilemmas, ethical challenges, to the influence of local culture. This phenomenological study confirms that halal lifestyle is a multidimensional phenomenon influenced by spiritual values, consumption rationality, and digital interactions. These findings are expected to provide a conceptual contribution to the study of Muslim consumer behavior and form the basis for developing a halal industry that is more adaptive to the characteristics of the younger generation..

Widia Triana Sagala; Intan Nur Ilani; Rindi Anita; Ewit Diangsi

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of information technology requires public institutions to provide accessible and transparent information services. Polsek Kota Kisaran still faces limitations in delivering information to the public through digital media. This study aims to design and implement a profile website as a public information medium that supports service transparency. The research uses a qualitative descriptive approach with data collection through observation, informal interviews with police officers, and documentation. System development includes requirement analysis, system modeling using Unified Modeling Language (UML), interface design, and website implementation. The results indicate that the developed website is able to present structured information such as institutional profiles, organizational structures, SKCK procedures, SPKT services, news, and activity documentation. The implementation of this website facilitates public access to police information and improves the effectiveness of information dissemination. This study is expected to support digital-based public services at the local police level and strengthen public trust through transparent information delivery.

Sabila Al Rizka

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The manual driver scheduling system in the “Mobil keluarga”Rudi car rental Medan business often faces conflicts and inefficiencies. Problems such as driver double-booking, where Driver A is scheduled to accompany Guest B while still serving Guest C, lead to service delays and customer dissatisfaction. This research aims to design and implement a driver allocation module integrated with a Geographic Information System (GIS) to optimize the scheduling process. The method used is Research and Development (R&D) with data collection through interviews and system design using UML and prototyping in Figma. The proposed system utilizes GIS to map driver locations in real-time and identify the nearest available driver to a customer, thereby reducing allocation decision time. It is hoped that this research can produce a system design that serves as a solution to improve service efficiency and operational productivity in Rudi car rental Medan businesses. The integration of GIS in driver allocation is the novelty of this study in the context of small and medium-sized rental businesses.

Jati Nur Shiddiq

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The advancement of information technology has encouraged organizations to transform their data management practices, including those within the electrical power sector. PT PLN (Persero) UP3 Lubuk Pakam previously utilized Google Sheets to store and manage electrical energy loss data. However, this approach posed data security risks, as the files could be accessed and modified by unauthorized individuals. To overcome these limitations, this study developed a web-based information system specifically designed for the Electricity Energy Transaction Division (TEL) to replace Google Sheets as a platform for managing energy loss data. The proposed web application integrates a Role-Based Access Control (RBAC) mechanism, ensuring that only administrators are authorized to input, edit, or delete data, while other users can only view validated records. Furthermore, the system incorporates interactive data visualization through real-time charts, facilitating effective monitoring and analysis of electrical energy losses. The implementation of this system is expected to enhance data security, accuracy, and management efficiency within the TEL Division of PT PLN UP3 Lubuk Pakam.  

Saskia Widya Aini; Winda Ayu Amelia; Hanydhar Rose Manicha; Nisa Dwi Septiyanti; Rizky Basatha

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Rapid advances in Information Technology (IT) in the 21st century have significantly transformed educational practices, particularly in vocational high schools (SMK) specializing in Software Engineering (RPL). Traditional learning media, such as textbooks, static slides, and lectures, often fail to provide an interactive learning experience, limiting students’ engagement and reducing the effectiveness of knowledge retention. To overcome this challenge, this study focuses on developing and validating an interactive quiz application called VOCANETIC, designed as an innovative learning aid for SMK RPL students. The research uses a Research and Development (R&D) approach, emphasizing the stages of product development, expert validation, and feasibility assessment. VOCANETIC is developed using VB.NET in the Microsoft Visual Studio environment, and MySQL is employed for efficient data management and storage. The application features interactive quizzes, real-time feedback, and user-friendly interfaces to enhance student engagement and motivation. Based on evaluation and analysis by expert validators, VOCANETIC meets the “Proper” feasibility criteria, demonstrating usability, interactivity, and educational effectiveness. The results indicate that VOCANETIC is capable of supporting active learning, improving students’ understanding of software engineering concepts, and providing an effective platform for self-assessment and practice. In conclusion, the VOCANETIC application is proven to be a valid, reliable, and practical tool that can be implemented as an interactive learning medium in SMK RPL, offering an innovative approach to facilitate student learning and engagement in the digital era.                                                              

Agrinda Aulia Lubis; Bambang Irwansyah

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study describes the development of a web-based Archival Information System aimed at improving the efficiency and accuracy of managing incoming and outgoing correspondence at the Teluk Nibung Sub-District Office in Tanjungbalai City. The system enhances administrative workflows by digitizing key processes, including the receipt, verification, recording, and archiving of incoming letters, as well as the preparation and distribution of outgoing letters. Management of incoming and outgoing documents is handled separately to ensure systematic processing and to reduce errors commonly found in manual administration. Developed using web-based technologies and supported by a MySQL database, the system enables flexible access, automated data storage, and faster document retrieval. The implementation results indicate notable improvements in administrative performance, such as quicker processing times, reduced reliance on paper-based archives, and improved data security. Overall, the system supports the modernization of public sector administration and contributes to more effective, reliable, and sustainable archival management practices at the sub-district office level.

Ifan Dwi Ramadan; Tegar Romadhany; Julio Yoga Pratama; Rafli Triofansyah; Ito Setiawan

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to evaluate the performance of Digilib services at Amikom University Purwokerto using the Information Technology Infrastructure Library (ITIL) version 3 framework in the Service Operation domain. The phenomenon underlying this study is the indication of a decline in the operational effectiveness of Digilib services as seen from the inconsistency of system performance, access speed, and limited service features. This study uses an evaluative quantitative approach by collecting data through a questionnaire compiled based on five main processes in the Service Operation domain, namely Event Management, Incident Management, Request Fulfillment, Problem Management, and Access Management. The research respondents were library staff directly involved in the management and operation of Digilib services. Data were analyzed using a process maturity model (Process Maturity Model) to assess service capabilities based on a scale of 0–5. The results of the analysis indicate that the overall maturity level of Digilib services is at Level 4 (Managed Process), with an average value of 4.07. This indicates that the operational process has been controlled and measured through certain performance indicators, although there are still opportunities for improvement towards Level 5 (Optimized), especially in the Request Fulfillment and Problem Management domains. These findings contribute to strengthening IT service governance in the higher education sector and provide strategic recommendations for improving automation, system integration, and data-driven service management. The implications of this research encourage the development of policies to improve the quality of digital services and serve as a reference for further research on ITIL implementation in academic settings.

Fatih Darmawan, Muhammad; Pahlevi, Febriansyah Reza; Fachmie, Azka Nur; Mahardika, Anggoro; Setiawan, Ito

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to analyze the information technology (IT) infrastructure of PT RedEx using SWOT and McFarlan Strategic Grid methods to evaluate internal and external factors affecting IT performance and its strategic positioning. The SWOT analysis identifies strengths, weaknesses, opportunities, and threats, while the McFarlan Grid maps IT systems into four quadrants: Strategic, High Potential, Key Operational, and Support. Data were collected through observation, interviews, and documentation. The results show that PT RedEx’s IT infrastructure supports operational activities but lacks real-time integration across branches. Based on the McFarlan analysis, most systems are in the Key Operational and Support quadrants, indicating a focus on daily operations rather than strategic innovation. Recommendations include system integration through cloud computing, digital transformation, and IT human resource development. The study provides insights into strategic IT planning for logistics companies in the digital era.

Rahmadani Fitri Panjaitan; Riky Wirayuda; Khairul Shaleh

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Production quantity planning is a crucial component in the bottled water industry (AMDK) to ensure that consumer demand is met efficiently. Inaccuracies in determining the amount of production can lead to overproduction and supply shortages, which ultimately leads to increased operational costs and decreased customer satisfaction. This study applies the Sugeno fuzzy logic method to predict the amount of production based on two main variables, namely weekly demand and raw material stock. The analysis stages include the fuzzification process, the preparation of the rule base, inference using the zero-order Sugeno method, and defuzzification using the Weighted Average (WA) method. The data used is synthetic data that represents the operational conditions of the medium-scale bottled water industry. The results show that the Sugeno fuzzy system is able to produce production predictions that are adaptive and responsive to fluctuations in demand and stock availability. This model provides consistent and stable output, so it can help companies in determining the optimal production amount. These findings confirm that Sugino's fuzzy approach can be an effective decision support tool in bottled water production management, especially in the face of uncertainty and variability in market demand.