cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
MEILATY FINTHARIASARI
Contact Email
mheyfinta@umb.ac.id
Phone
+628117392000
Journal Mail Official
jamekisfe@umb.ac.id
Editorial Address
Jl. Bali, Kp. Bali, Kec. Tlk. Segara, Kota Bengkulu, Bengkulu 38119
Location
Kota bengkulu,
Bengkulu
INDONESIA
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
 12   13   14   15   16 
ANALYSIS OF LABOR ABSORPTION IN 154 DISTRICTS / CITIES ON THE ISLAND OF SUMATRA: A PANEL DATA APPROACH Asrini; Neng Murialti; Hadi
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.v8i2.7739

Abstract

Labor absorption is an important factor in promoting economic growth and community welfare, especially in the island of Sumatra. This study aims to analyze the effect oflabor absorption in 154 districty/city on the island of Sumatra. In this study, secondary data was analyzed using panel data regression with fixed effect model approach for the period 2017-2023 using STATA 17 software. The results showed that the variables of districty/city minimum wage and foreign investment together had a positive and significant effect on employment. Meanwhile, the variable of domestic investment and labor productivity together have a negative and significant effect on employment
Bahasa Inggris Putri, Amelia; Murialti, Neng; Hidayat, Muhammad
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.v8i2.7789

Abstract

The economy of a region is assessed based on its economic growth which is one of the important benchmarks in assessing the progress of a region, where the economy of a region is getting better if its economic growth is accelerting. This study aims to analyze four sectors that affect economic growth in Central Java province, namely education, labor, foreign direct investment,and district/city minimum wages. Is a quantitative study using secondary data from BPS for the period 2017-2023 with panel data regression analysis with STATA 17 software. The model chosen in this study is the Fixed Effect Model(FEM). The results showed that education has a negative and insignificant relationship with economic growth, labor has a significant positive effect on economic growth, foreign direct investment has a significant positive effect on economic growth, and district/city minimum wages have a significant positive effect on economic growth
Bahasa Inggris Asmawati, Tary; Hidayat, Muhammad; Murialti, Neng
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.v8i2.7800

Abstract

Unemployment is an economic problem that has a direct impact on the welfare of society and the economic stability of a country, including Indonesia. The purpose of this study is to analyze what factors reduce unemployment in the Sumatra Island region using the FD-GMM and Sys-GMM methods, and test the application of Okun’s Law in the Sumatra Island region, the variable used are Economic Growth Rate, Foreign Direct Investment, Domestic Investment, School Partcipation Rate, with dynamic data panel regrission from 154 regencies/cities during the period 2017-2023 using stata 17 software. The result showed that economic growth had a significant negative effect on unemployment, supporting the application of Okun’s Law. However, government capital expenditure shows a significant positive relationship with unwmployment, foreign direct investment (FDI) has a signifcant negative effect, while domestic investment and school participation rate have no significant effect. These findings highlight the need for more effective management of government spending and investment policies that support sustainable job creation in the Sumatra Island region
Pengaruh Fee Audit, Audit Tenure, dan Rotasi Audit terhadap Audit Report Lag: Implikasi bagi Efisiensi Audit dan Ketepatan Waktu Laporan Pakpahan, Ramses; Abbas, Dirvi Surya
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.v8i2.7809

Abstract

This study examines the influence of Audit Fee, Audit Tenure, and Audit Rotation on Audit Report Lag, focusing on manufacturing companies in the property and real estate sector listed on the Indonesia Stock Exchange during the 2017–2021 period. The research is motivated by the importance of timely financial reporting, which significantly impacts stakeholders' decision-making processes. However, prolonged Audit Report Lag remains a challenge, and limited studies have addressed its relationship with these audit variables, creating a gap in the literature. This study employs panel data regression analysis on data from 33 companies over the five-year period, resulting in 165 observations. Secondary data were obtained from audited financial statements and corporate disclosures. The findings reveal that Audit Fee and Audit Tenure have a significant negative effect on Audit Report Lag, indicating that higher fees and longer auditor-client relationships can expedite reporting. Conversely, Audit Rotation shows a positive relationship with Audit Report Lag, suggesting that auditor changes may delay reporting. These findings provide valuable insights for regulators, auditors, and companies to enhance the efficiency and timeliness of audits
DETERMINANTS OF POVERTY ON THE ISLAND OF SUMATRA SPATIAL DATA PANEL APPROACH Ramadona, Midespa; hidayat, Muhammad; Hadi, M. Fikry
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.v8i2.7832

Abstract

Th e aim of this study is to analyze the determination of poverty levels and to prove the dependence of a region. This research is a quantitative study using secondary data for the period 2017-2023, the analytical tool used is spatial data panel.this research supports the Low Level Equilibrium Trap Theory and The Vicious Cycle Of Poverty. The model used in this study is the Fixed Spatial Autoregressive (FSAR). The results show that economic growth has a significant positive effect on poverty, government expenditure has a negative and significant effect on poverty, net enrollment rate has a significant positive effect on poverty, foreign investment has a negative and significant effect on poverty, and domestic investment has a positive and significant effect on poverty. In order to overcome the problem of poverty on the Island of Sumatra, it is expected that the government needs to implement pro-poor and more inclusive policies
Analisis Efisiensi Dan Efektivitas Anggaran Pendapatan Dan Belanja Desa (Apbdes) Pada Kantor Balai Desa Pagendisan, Kec. Winong, Kab. Pati Tri Hartininngsih; Lis Widowati; Amy Cahyawati3
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.v8i2.7836

Abstract

Analysis of efficiency and effectiveness in the management of the Village Revenue and Expenditure Budget (APBDes) is useful for ensuring that village financial resources are used optimally. Management of the Village Revenue and Expenditure Budget (APBDes) in Pagendisan Village, Winong District, Pati Regency has indicated that it is less effective and less efficient in its allocation. This study aims to determine the financial performance of the Pagendisan Village government in managing the Village Revenue and Expenditure Budget (APBDes) based on the level of efficiency and effectiveness ratios in 2021-2023. The method used in this study is quantitative descriptive using data in the form of numbers to describe, research, and explain it. The data sources used in this study are primary data and secondary data. Data collection techniques in this study are observation, interviews. The results of this study, namely based on the efficiency ratio, show that the financial performance of the Pagendisan Village government from 2021-2023 is less efficient in realizing expenditures with total income. Meanwhile, based on the effectiveness ratio, it shows that the financial performance of the Pagendisan Village government from 2021-2023 is very effective in achieving the set revenue targets
ANALISIS DAMPAK EFISIENSI BELANJA NEGARA DAN DAERAH TERHADAP TINGKAT PENGANGGURAN TERBUKA DI PROVINSI SULAWESI UTARA TERKAIT INSTRUKSI PRESIDEN NOMOR 1 TAHUN 2025: ANALYZING THE IMPACT OF STATE AND REGIONAL SPENDING EFFICIENCY ON THE OPEN UNEMPLOYMENT RATE IN NORTH SULAWESI PROVINCE REGARDING PRESIDENTIAL INSTRUCTION NUMBER 1 OF 2025 Junior Semuel Lakat
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.v8i2.7838

Abstract

This study aims to analyze the impact of national and regional government expenditure efficiency on the open unemployment rate in North Sulawesi Province after the issuance of Presidential Instruction No. 1 of 2025. The results of the study show that there is a significant negative relationship between government expenditure efficiency and unemployment rates, meaning that the more efficient the allocation of government expenditure, the lower the unemployment rate. With an R-squared value of 57.4%, the regression model used in this study explains that more than half of the variation in unemployment rates can be explained by national and regional government expenditure efficiency. This study also finds that national and regional government expenditure efficiency policies play a crucial role in reducing open unemployment rates in North Sulawesi, particularly through the tourism, fisheries, and export-based agriculture sectors. However, this study also finds that there are several challenges that need to be addressed in the implementation of government expenditure efficiency policies, such as bureaucratic inefficiencies, limited budget allocations in productive sectors, and resistance to tighter fiscal policies
Analisis Faktor-Faktor yang Mempengaruhi Kesejahteraan di Kawasan Indonesia Timur Popy Ragilia Margashella; Arfida Boedirochminarni; Sri Budi Cantika Yuli
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.v8i2.7882

Abstract

Economic development aims to improve the welfare of society through transformation in the political, economic, and socio-cultural sectors. The stages of development can be carried out by developing the economic sector and addressing various challenges faced. In 2023, most provinces in the Eastern Indonesia region have an HDI below the national average. Thus, the researchers aim to identify and analyze the impact of Years of Schooling Expectation, Open Unemployment Rate, Poverty Rate, and Gross Domestic Product on the Human Development Index as an indicator of Welfare in the Eastern Indonesia Region. This research uses secondary data obtained from the Central Statistics Agency with a time frame of 2015-2023 and employs the panel data regression analysis method. The research results indicate that the expected years of schooling and GDP have a significant positive impact on the Human Development Index (HDI) in the Eastern Indonesia region, while the open unemployment rate and the number of poor residents have a significant negative impact on the HDI in the Eastern Indonesia region. Simultaneously, all variables significantly affect the HDI in the Eastern Indonesia region, with an R-squared model value of 0.826543, indicating that approximately 82.65% of the variation in HDI can be explained by the independent variables in this model
Evaluasi Program Kartu Prakerja: Apakah Program Ini Meningkatkan Upah Pekerja? (METODE DIFFERENCE IN DIFFERENCE)) Nugraha, Muhammad Kivlan Reftreka; Ariyanto, Edi
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.v8i2.7893

Abstract

This study evaluates the impact of the Pre-Employment Card Program on workers' wage levels using SAKERNAS data. This study uses the Difference in Difference method to evaluate the pre-employment card program on wages. The results of the analysis show that the program has not succeeded in increasing workers' wages in accordance with its initial objectives. The results also show that workers who did not receive the pre-employment card have higher wage levels compared to those who received the program. These findings underscore the need for an in-depth evaluation of the design, implementation, and training curriculum of the Pre-Employment Card program. This evaluation should consider feedback from participants as well as a labour market needs analysis to ensure the program's relevance and effectiveness in increasing workers' wages in the future. This research also highlights the importance of adjusting the program based on dynamic labor market conditions as well as the specific needs of workers. The results of this study are expected to provide insights for policy makers and program implementers to improve the quality and impact of the Pre-Employment Card Program, so that it can contribute more effectively to improving the economic welfare of workers in Indonesia
THE INFLUENCE OF ENVIRONMENTAL COSTS, ENVIRONMENTAL PERFORMANCE AND FIRM SIZE ON FINANCIAL PERFORMANCE WITH ENVIRONMENTAL DISCLOSURES AS AN INTERVENING VARIABLE Siswanto; Nurna Aziza; Madani Hatta
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.v8i2.7895

Abstract

This research is to prove and analyze the Effect of Environmental Costs, Environmental Performance, and Company Size on Financial Performance with Environmental Disclosure as an Intervening Variable. The samples are mining sector companies listed on the Indonesia Stock Exchange in 2019-2023. The direct test results produce evidence that environmental performance and company size directly affect financial performance, environmental performance affects environmental disclosure, while environmental costs and environmental disclosure do not affect financial performance, environmental costs and company size do not affect environmental disclosure. The indirect test results produce evidence that environmental disclosure mediates environmental costs, environmental performance and company size on financial performance. The results, was indicating several implications, including, for companies, they should start to manage the environment well, for example by carrying out environmental performance such as waste and waste management and disclosing environmental performance results as widely as possible in the annual report. This is able to provide important information for stakeholders and the community as additional references in decision making

Page 14 of 18 | Total Record : 175

 12   13   14   15   16 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 8 No. 3 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 1 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) Vol. 7 No. 2 (2024): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) Vol. 7 No. 1 (2024): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) Vol. 6 No. 2 (2023): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) Vol. 6 No. 1 (2023): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) Vol. 5 No. 2 (2022): Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 5 No. 1 (2022): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam Vol. 4 No. 2 (2021): Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 4 No. 1 (2021): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 2 (2020) Vol. 3 No. 1 (2020) More Issue