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MEILATY FINTHARIASARI
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Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS)
Published by Universitas Muhammadiyah Bengkulu
ISSN : 26556359     EISSN : 2656436X     DOI : https://doi.org/10.36085/jam-ekis
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Focus and Scope JAM-EKIS is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and accounting, dan Islamic economic including but not limited to: Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting Economic Of Islamic Economic Of Islamic Teory
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 175 Documents
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PENGARUH QUALITY OF WORK LIFE DAN ISLAMIC WORK ETHIC TERHADAP LOYALITAS KARYAWAN PT. BANK SYARIAH INDONESIA Olivia Avananda, Regina; Deki Hadiwibawa
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 7 No. 2 (2024): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v7i2.7102

Abstract

This research aims to determine the influence of Quality of Work Life and Islamic Work Ethics on Employee Loyalty of PT. Indonesian Sharia Bank. This research is quantitative research, the object of this research is employees of PT. Bank Syariah Indonesia Bengkulu branch with a sample of 60 respondents, using descriptive analysis techniques using the entire research population. Data was collected through questionnaires and analyzed using the multiple linear regression method. Based on the results of multiple linear regression, the regression equation Y = = Y = 9.485 + 0.356 (X1) + 0.214 (X2) is obtained. From the results of the hypothesis test, it shows that Quality of Work Life, namely thit (2.494 < 2.002 and (sig < a = .000 < 0.050) has a significant and influential effect on Employee Loyalty of PT. Bank Syariah Indonesia Bengkulu Branch., and Islamic Work Ethics, namely thit > ttable (3.167 > 2.002) and (sig < a = .000 < 0.050) have a significant effect on Employee Loyalty at PT Bank Syariah Indonesia Bengkulu branch.
PENDAMPINGAN PROGRAM PEMASARAN PRODUK UMKM PADA KELOMPOK TANI KECAMATAN ENGGANO Khopangsang, Arbit; Eka sri Wahyuni; Yenti Sumarni
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 1 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

The purpose of the UMKM product marketing program is to educate members of the Aksa Tani farmer group to improve their understanding and knowledge in understanding the marketing of UMKM products in the Aksa Tani farmer group in Kaana village, Enggano sub-district, North Bengkulu district, Bengkulu province. Before the implementation, many members of the farmer group still did not understand the marketing of UMKM products. This study is a qualitative study that explores the product marketing model in the UMKM Farmer Group in Enggano District.
PERSPEKTIF EKONOMI ISLAM TERHADAP FAKTOR PENDUKUNG EKSISTENSI PASAR TRADISIONAL PANORAMA KOTA BENGKULU Ajis, Pajri Abdul; Idwal; Padlim Hanif
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 1 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

The objective of this research is to understand the supporting factors for the existence of Panorama Market and the Islamic Economic perspective on these factors concerning the existence of Panorama Market in Bengkulu City. This type of research is field research using a qualitative descriptive method. The data collection techniques employed are observation, interviews, and documentation. The results of the research can be summarized as follows: (1) Panorama Traditional Market has several supporting factors for its current existence. These factors include having lower prices, offering a variety of products, and having a strategic location. With these factors, Panorama Traditional Market has successfully maintained its presence among the community. (2) Panorama Market has implemented Islamic economic principles, as there is no dishonesty, particularly in transactions. All three factors supporting the existence of Panorama Market adhere to Islamic economic principles.
PERENCANAAN OPERASIONAL BRITISH PETROLEUM ACTIVE MOBILE FUEL STATION PT WHEZ ENERGI SEJAHTERA Setiawan, Zatmiko; Indradewa, Rhian; Negoro, Dimas Angga; Hamdi, Edi
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 1 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

The research objective is to provide a comprehensive understanding of the operational planning of PT Whez Energi Sejahtera (PT WES) in running the British Petroleum Active Mobile Fuel Station (BP Active MFS) service. Starting from the company establishment stage, the regulations and permits required, to the operational design of the company once it is running. This business plan uses a detailed methodological approach, PT WES operational planning is presented using a framework to ensure the British Petroleum Active Mobile Fuel Station (BP Active MFS) can operate effectively and efficiently. The BP Active MFS selection method uses a systematic and objective weighted product method. The findings reveal that well-structured and comprehensive operational planning for the British Petroleum Active Mobile Fuel Station (BP Active MFS) that complies with existing regulations, and can meet customer needs, and can achieve financial viability will be very important for the success of BP Active MFS.
ADOPSI QRIS OLEH PEDAGANG TERAS MALIOBORO 1: ANALISIS KUALITAS LAYANAN DAN KEMUDAHAN PENGGUNAAN Nadhif Firjatullah, Avilla; Wahyu Hidayat Riyanto; Dimas Bagus Wiranatakusuma
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 1 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to study how service quality and ease of use impact the behavior of Teras Malioboro 1 merchants who switch from cash payments to QRIS. The increasing adoption of digital payment systems in Indonesia has made QRIS the main choice for street vendors to facilitate non-cash transactions. The quantitative method used in this study through a survey involving 275 merchants as respondents. The Structural Equation Modeling Partial Least Squares (SEM-PLS) method was used to analyze the data after being collected through a questionnaire. The results showed that the tendency of merchants to switch to QRIS was significantly influenced by ease of use, while service quality had an effect, but not directly. This indicates that the ease of using QRIS is more encouraging for merchants to switch from cash to digital payments than service quality. Thus, to increase QRIS adoption, primary attention should be paid to simplifying the interface and accessibility for merchants. This study contributes to the development of technology adoption strategies in the MSME sector and can assist policy makers in encouraging financial inclusion through the use of digital payment systems
FACTORS INFLUENCING STUDENTS’ PERCEPTIONS OF TAX EVASION Nuri Annisa Fitri; Basri, Hisbullah; Arifin, Firmansyah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7542

Abstract

This study aims to determine and analyze how Tax Sanctions and Justice affect Student Perceptions of Tax Evasion. This study has two independent variables, namely tax sanctions and tax justice and one dependent variable, namely student perceptions of tax evasion. The population in this study were active students at the Faculty of Economics and Business, Tridinanti University. S1 Accounting Study Program, S1 Management and D3 Finance and Banking. The sample in this study was determined by using the convenience sampling technique, meaning that the sample was selected based on the ease of obtaining data. The number of samples in this study was 128 people. The research data is in the form of primary data in the form of a questionnaire. The questionnaire was distributed online to students via google form. The results of the questionnaire were processed using IBM SPSS Statistics 20 software. Based on the results of the hypothesis test, it can be said that the first hypothesis, the t-test sig. value is 0.034 <0.05. This means that the independent variable of tax sanctions (X1) has a significant effect on the dependent variable of tax evasion (Y). The second hypothesis, the t-test sig. value is 0.001 < 0.05. This means that the independent variable of tax justice (X2) has a significant effect on the dependent variable of tax evasion (Y). The third hypothesis, the sig. F value is 0.000 < 0.05. This means that tax sanctions and tax justice have an effect on tax evasion
PENGARUH KEPEMILIKAN SAHAM ASING, FINANCIAL DISTRESS, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK DENGAN TEKANAN KEUANGAN SEBAGAI VARIABEL MODERASI Abbas, Dirvi Surya; Dewi, Siti Ratna; Fauzia, Elsa; Wulida, Scherly Vigid; Utami, Gayatri
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7660

Abstract

This study aims to determine the effect of foreign share ownership, financial distress, and sales growth variables on tax avoidance with financial pressure as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The research method used is quantitative with a purposive sampling approach, where 68 companies were sampled. The data used is secondary data taken from the company's financial statements and annual reports. The statistical tests used in this study are normality test analysis, multicollinearity, heteroscedasticity test, autocorrelation test, multiple linear regression test, coefficient of determination test, f test, and t test. The results of this study show that the results of the t and f tests show that: (1) foreign share ownership does not have a positive effect on tax avoidance (2) financial distress has a positive effect on tax avoidance (3) sales growth has a positive effect on tax avoidance (4) financial pressure moderates the effect of foreign share ownership on tax avoidance (5) financial pressure moderates the effect of financial distress on tax avoidance (6) financial pressure moderates the effect of sales growth on tax avoidance
PENGARUH PERSENTASI LABA, BOOK TAX DIFFERENCE, INVESTMENT OPPORTUNITY SET DAN STRUKTUR MODAL TERHADAP EARNING RESPONSE COEFFICIENT DENGAN KONSEVATISME AKUNTANSI SEBAGAI MODERASI Abbas, Dirvi Surya; Hakim, Mohamad Zulman; Utami, Salma Nur; Zakia, Siti; Yani, Sari Putri
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7664

Abstract

This study is to determine the effect of Earnings Persistence, Book Tax Difference, Investment Opportunity Set and Capital Structure on Earnings Response Coefficient and Accounting Conservatism as a moderating variable. This study uses a quantitative approach, the research sample amounted to 13 companies. The sampling technique used is purposive sampling. The results of hypothesis research simultaneously show that the Earnings Persistence and Investment Opportunity Set variables have a significant effect on the Earnings Response Coefficient (ERC). Partial hypothesis research results Earnings Persistence and Investment Opportunity Set have a positive and significant effect on Earnings Response Coefficient. While Book Tax Difference and Capital Structure have no significant effect on Earnings Response Coefficient. Accounting Conservatism moderates Earnings Persistence and Investment Opportunity Set on Earnings Response Coefficient while Accounting Conservatism cannot moderate the effect of Book Tax Difference and Capital Structure on Earnings Response Coefficient
POTENSI WAKAF UANG DI ERA DIGITAL MELALUI KONSEP PENGEMBANGAN DAN PEMBERDAYAAN EKONOMI ISLAM DI INDONESIA Ika Milyana, Baiq Santi Mardianti; M. Zaidi Abdad; Nikmatullah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7709

Abstract

This paper aims to answer questions about the potential of cash waqf in the digital era through the concept of developing and empowering Islamic economics in Indonesia. The research conducted is a library research. The main sources of law in this study are the Al-Quran (Qur'an Surah. Al-Hadid: 18), (Qur'an Surah. Ali Imran: 92), (Qur'an Surah. Al-Baqarah: 267), and the Hadith narrated by Muslim from Abu Hurairah, and regulated in Law Number 41 of 2004 and Government Regulation Number 42 of 2006 concerning Waqf. The concept of cash waqf basically involves the transfer of assets by the wakif to be managed and utilized for the benefit and welfare of the community. The potential of cash waqf can be maximized if a nadzir is able to manage it effectively. Data analysis on cash waqf shows its contribution to social welfare, and since then, the practice of cash waqf has grown and become widely known in society. Amidst technological advances and the phenomenon of digitalization, the process of managing cash waqf has also accelerated. Currently, waqf can be done anytime and anywhere, and is given for various community empowerment purposes, such as in the fields of education, health, social, and economics
PERAN WAKAF DALAM KESEJAHTERAAN MASYARAKAT DITINJAU DARI UU CIPTA KERJA PERSPEKTIF AL-QUR’AN DAN HADITS Yuha Komala; Marjan Mandala Putra; M. Zaidi Abdad; Nikmatullah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7712

Abstract

The government came up with the term Job Creation Law to respond to how complicated licensing regulations can make it difficult for us to move. According to the development theory, the progress of a nation is highly dependent on investment. Investment can drive economic growth to create social welfare. One of the efforts to be able to develop the community's economy is to maximize the capacity of institutions that have been regulated by Islamic teachings, such as waqf. The purpose of this study is to find out the role of waqf in community welfare reviewed from the Job Creation Law from the perspective of the Qur'an and hadith. This study uses a qualitative research method with library research. In this case, waqf has a role in the equitable distribution of welfare among the people, and poverty alleviation is one of the goals of waqf benefits. In the Qur'an and the hadith, waqf both teach to make the best possessions. Where waqf is a charitable activity that departs from obedience to Allah swt. The waqf in the Job Creation Law is not regulated directly, but is more related to the object of land acquisition. But there are arrangements related to waqf such as the management of waqf land and the utilization of waqf assets

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