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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 Literasi Keuangan, Financial Technology, dan Inklusi Keuangan Terhadap Kinerja Keuangan UMKM di Desa Celep Lestari, Dewi Arum; Fahriani, Dian; Wicaksono, Achmad; Anwar, Chairil
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.v8i2.8055

Abstract

MSMEs have a significant impact on the national economy, particularly in terms of job generation and welfare. As a result, given the growing number of MSMEs and their significant contribution to GDP, they must master services, administration, and financial services. The purpose of this study is to ascertain how the financial performance of Micro, Small, and Medium-Sized Enterprises (MSMEs) in Celep Village is impacted by the interaction of literacy, technology, and financial inclusion. The Slovin algorithm was used to pick 90 responders from a pool of 584 MSME actors. Data was collected using questionnaires and analyzed using SPSS. The results show that the financial performance of MSMEs in Celep is positively impacted by the three factors that were partially and concurrently analysed. This study highlights the significance of financial services accessibility, fintech use, and financial literacy in enhancing MSME financial performance
PENGARUH PEMBANGAN KARIR DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT ASURANSI JIWA ASTRA BUMI SERPONG DAMAI KOTA TANGERANG SELATAN Pergiawan Listanto; Dede Sunaryo; Andi Kusumanegara
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.v8i2.8057

Abstract

development and work discipline on employee performance at PT Asuransi Jiwa Astra. This study used a quantitative approach with a sample of 53 people. Data was obtained based on the distribution of questionnaires or questionnaires. Data processing using  SPSS Version 29 software. The results of the study show that partially career development has a positive and significant influence on employee performance, shown by the tcal>ttable value (3.871>2.00758) significance value of 0.001 (0.001<0.05) and the regression coefficient has a positive value of 0.399. Work discipline partially has a positive and significant effect on employee performance, shown by the tcal>ttable value (2.851>2.00758) a significance value of 0.006 (0.006<0.05) and the regression coefficient has a positive value of 0.358. Simultaneously, career development and work discipline have a positive and significant effect on employee performance, shown by the value of F calculate>F table (499,987>2.79) and a significance of 0.001 (0.001<0.05).
KARTU KREDIT VS PAY LATER: PERAN LITERASI KEUANGAN DALAM MEMBAYAR PEMESANAN KAMAR HOTEL Tiffani, Ignasia; Agung, Chris Petra; Dewi, Vera Intanie
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.v8i2.8072

Abstract

The evolution of digital finance has led to payment innovations like paylater, an alternative to credit cards for credit transactions. One sector that provides both methods is hotel room booking through online travel agents (OTAs). This study examines the factors influencing the choice between paylater and credit card payment methods: financial literacy, digital literacy, and hotel characteristics. Employing multiple linear regression analysis, the research was conducted among residents of West Java and DKI Jakarta with paylater and credit card accounts. The results indicate that financial literacy and digital literacy significantly impact payment choices. Paylater embodies digital financial innovation in the era of Industry 4.0, while credit cards remain relevant in the ever-evolving digital financial ecosystem
EVALUASI EFEKTIVITAS TEKNOLOGI AI DALAM MENINGKATKAN PERSONALISASI BELANJA DIGITAL Anjar Asmara Putra; Lucia Rainy Betari; Jerry Heikal
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.v8i2.8079

Abstract

This study aims to evaluate the effectiveness of Artificial Intelligence (AI) technology in personalizing digital shopping experiences. Using a mixed-method approach that combines qualitative and quantitative methods, the research examines how AI algorithms such as machine learning, data-driven product recommendations, and intelligent chatbots contribute to enhancing customer satisfaction and loyalty on e-commerce platforms. Data were collected through surveys of active e-commerce users and in-depth interviews with platform developers. The findings reveal that AI significantly improves the relevance of product recommendations, the efficiency of customer service, and overall user engagement. The study concludes that AI plays a pivotal role in shaping digital marketing strategies and supporting customer retention efforts in the contemporary digital economy.
Bahasa Inggris Prisna Dea Leonita; Ahmad Izzuddin; Jekti Rahayu
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.v8i2.8083

Abstract

The rapid development of technology that provides online shopping system facilities has changed the way consumers behave in shopping. Nowadays consumers prefer to shop online rather than offline, because consumers do not need to leave the house to see the appearance of the product and buy the product. This study aims to find out and analyze the influence of Live Streaming, influencer marketing and price discounts on impulse purchases at tiktok shops in Jember Regency. This type of research uses a quantitative method with a sample of 130 respondents and uses the Non Probability Sampling Technique with a purposive sampling approach with the help of questionnaires as the main tool in collecting respondent data. The data analysis technique of this study uses instrument testing, classical assumptions, multiple linear regression, hypotheses and determination coefficients. The results of the analysis obtained showed that Live Streaming, influencer marketing and price discounts partially had a positive and significant effect on impulse purchases, with a contribution rate of 63%.
STUDI KELAYAKAN BISNIS PADA USAHA PERTERNAKAN ITIK DI DESA BABATAN PERSPEKTIF EKONOMI ISLAM rahino, Subekti Fajar Rahino; Evan Setiawan; Eka Sri Wahyuni
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.v8i2.8086

Abstract

The purpose of this study is to examine the feasibility of duck farming in Babatan village based on the perspective of sharia economics. This kind of research is field research. That is, direct observation of the object being studied to obtain relevant data and interpret the object according to what it is. The results of the study show that there is a feasibility study of the duck farming business in Babatan Village, this business is feasible to be developed from six aspects of feasibility. However, from the Islamic economic side, there are still shortcomings in the application of social values, especially related to environmental impacts such as annoying odors. Therefore, this business can be continued with a record of improvement to achieve mutual benefit according to the principles of sharia economics
WISATA RELIGI, NGINTUN SANTRI DALAM MENINGKATKAN EKONOMI SEKITAR PESANTREN Nafisah, Siti Dwi; Syarofi, 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.v8i2.8109

Abstract

This research explores the potential of religious tourism in the “Ngintun Santri” tradition around pesantren, focusing on its impact on the local economy. The tradition of sending santri to pesantren not only has spiritual and social dimensions, but also makes a significant economic contribution to street vendors and the surrounding community. The purpose of this study is to analyze the potential of religious tourism “Ngintun Santri” in improving the economy of street vendors around the pesantren, contributing to the strengthening of the local economy, and formulating a sustainable religious tourism development strategy. The research method used was a qualitative approach with a case study, involving in-depth interviews and direct observation. Data analysis was conducted using the Miles and Huberman method, including data collection, data reduction, data presentation, and conclusion drawing. The novelty of this research lies in combining the concept of religious tourism with the local culture of pesantren, specifically “Ngintun Santri”, as a new approach to identify the economic potential of specific and unique religious traditions. The results show that the tradition of “Ngintun Santri” has a significant impact on improving the local economy
ANALYSIS OF THE IMPLEMENTATION OF E-COMMERCE AND PRODUCT INNOVATION IN INCREASING THE INCOME OF EUFORIA GARMENT MSMES IN SIDOKUMPUL VILLAGE Hariyanto, Widia Eka; Anwar, Chairil; Muzakki, Kafidin; Fahriani, Dian
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.v8i2.8121

Abstract

MSMES Euforia Garment is a screen-printing t-shirt business that is facing challenges in increasing revenue in the digital era. The purpose of this research is to determine how MSMES Euforia Garment can increase its revenue through the application of e-commerce and product innovation, with a case study on MSMES Euforia Garment. This research uses a qualitative approach, where data is collected through observation, interviews, and documentation. The research results show that since the utilization of e-commerce from 2020 to 2022, there has been an impact on revenue increase with respective growths of 15.90% (2020), 42.47% (2021), 69.09% (2022), 95.70% (2023), and 126% (2024). Meanwhile, product innovation, which was implemented maximally and consistently starting in 2021, has had an impact on revenue increase with growths of 21.48% (2021), 44.18% (2022), 54.04% (2023), and 65.11% (2024). It can be concluded that the implementation of e-commerce and product innovation has increased the revenue of MSMES Euforia Garment, but it is necessary to expand the platform and develop product innovation to be more optimal. As a solution, MSMEs are advised to expand the use of e-commerce to other platforms such as Lazada and Tokopedia
ANALYSIS OF AUDIT QUALITY FACTORS: THE EFFECT OF AUDIT FEES, AUDIT TENURE, PUBLIC ACCOUNTING FIRM SIZE, AND AUDIT COMMITTEES IN MANUFACTURING SECTOR OF THE INDONESIA STOCK EXCHANGE (2018 – 2022) Mercyana Amelia Putri; Novita Weningtyas Respati
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.v8i2.8122

Abstract

Audit quality is the auditor’s effectiveness in finding and disclosing material inconsistencies in the client’s financial statements. Measured by using absolute discretionary accruals. This study aims to empirically test and analyze the effect of audit fees, audit tenure, size of public accounting firm, and audit committees on audit quality in manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2022. This type of research is quantitative with causality approuch. The study population amounted to 198 with sampling using purposive sampling methods, so that the total sample tested was 335. Statistical tests were carried out using multiple linear regression analyses method using SPSS. The result indicate that audit fees have a positive effect on audit quality, while audit tenure, size of public accounting firm, and audit committee do not have a significant effect on audit quality
ANALISIS PENGARUH VARIABEL MAKROEKONOMI TERHADAP RESIKO KREDIT PADA BANK SYARIAH DI INDONESIA Sucik Lestari; Mufti Arief Arfiansyah
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.v8i2.8131

Abstract

This study aims to analyze the influence of macroeconomic factors, such as the inflation rate, Bank Indonesia interest rate (BI Rate), and economic growth (GDP), on credit risk, which is measured through Non-Performing Financing (NPF) in Islamic Commercial Banks in Indonesia during the 2020–2024 period. The approach used in this study is quantitative, utilizing secondary data obtained from the financial reports of Islamic banks registered with the Financial Services Authority (OJK), with a sample size of 220 data points. The analysis is conducted using panel data regression with the Random Effect Model (REM), selected through the Chow test, Hausman test, and Lagrange Multiplier test. The results show that inflation, BI Rate, and economic growth have a negative and significant effect on NPF. Therefore, increases in these macroeconomic variables tend to reduce the level of problematic financing in Islamic banking. These findings have important implications for regulators and Islamic banks in formulating risk management policies to maintain financial system stability

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