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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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Peran Komite Audit Dalam Memoderasi Hubungan Antara Leverage, Ukuran Perusahaan, dan Intesitas Persediaan Terhadap Agresivitas Pajak Helmalia Nisa, Wike Viadola; Lismawati
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.v8i2.8134

Abstract

Tax aggressiveness is an important issue in corporate governance because it has an impact on state revenue and corporate sustainability. Amid the government's efforts to optimize taxes, this practice needs to be reviewed to understand the factors that influence it. This research investigates how leverage, company size, and inventory intensity influence tax aggressiveness, while also exploring the moderating role from the audit committee in non-cyclical consumer firms listed on the IDX during 2021–2023. Employing a quantitative approach, the study utilizes secondary data obtained from company financial statements. The evaluation involves conducted using panel data regression and Moderated Regression Analysis (MRA), processed with EViews version 12. The study encompasses a population of all listed non-cyclicals consumer sector firms, from which analyzed 53 firms was drawn using purposive sampling. Findings indicate that leverage negatively and significantly affects aggressive tax behaviour, whereas company size significantly increases tax aggressiveness. Conversely, inventory intensity does not appear to significantly impact tax aggressiveness. Furthermore, the audit committee effectively moderates the relationships between leverage and company size with tax aggressiveness, but does not moderate the impact of inventory intensity on tax aggressiveness.
THE INFLUENCE OF CUSTOMER TRUST, PACKAGING, PRODUCT DIVERSIFICATION, AND SERVICE QUALITY ON CONSUMER SATISFACTION AT UD. PURNAMA JATI JEMBER Salsabila Fara; Suharto, Akhmad; Rahayu, Jekti
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.v8i2.8143

Abstract

The current era of globalization is very rapid, and it has a big impact on the business world. The market is getting wider and the opportunities are also very diverse, this makes business competition even tighter. UD. Purnama Jati is one of the retailers that provide typical food in the Jember area which has been established since 2000. UD. Purnama Jati is widely known by the wider community, which is located at Jl. Bungur No. 9, East Darwo, Gebang, Patrang District, Jember Regency. This study aims to determine the influence of customer trust, packaging, product diversification, and service quality on consumer satisfaction in the tak. The research method used was quantitative descriptive sample used by 95 respondents. The data was collected using questionnaires. The data was processed using multiple linear regression analysis techniques using the SPSS analysis tool version 24. The results of this study show that customer trust, packaging, and product diversification have a significant influence partially on consumer satisfaction. The quality of service does not have a significant influence on consumer satisfaction. This finding is expected to be used as additional information or as input for UD. Purnama Jati in increasing consumer satisfaction
Niat menerapkan perizinan Bisnis Kuliner bagi UMKM Indonesia: Bukti dari Pekerja Migran Indonesia di Singapura Marsudi Endang Sri Rejeki; Retty Ikawati; Dini Yuniarti
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.v8i2.8178

Abstract

Migrant workers in Singapore benefit from a good business regulatory system. Regulations imposed require SMEs in Singapore to obtain a business permit before being allowed to operate. This research aims to determine whether the attitudes, social norms and behavioral control of migrant workers can influence them in carrying out culinary businesses oriented towards business permits when they return to Indonesia. In this research, the permits required include NIB (Business Identification Number), and PIRT (Food Production Registration). Research Methods: The approach used is a quantitative method, sourced from primary data of Singapore migrant workers, and Smart PLS is used to analyze the data. Research findings show that migrant workers have the intention to implement good business systems and regulations by fulfilling all NIB, and PIRT requirements in the future will doing business in Indonesia. The results of this research show that there are positive attitudes, subjective norms, and behavioral control among migrant workers when they return to Indonesia. Based on the research to recommended that in the future all retired Indonesian Migrant Workers can become independent entrepreneurs with capital from working for several years as PMI. starting business activities are planned well, with an appropriate business plan accompanied by complete business permits.
TREN DAN TRANSFORMASI ELECTRONIC WORD OF MOUTH DALAM LIMA TAHUN TERAKHIR: KAJIAN SISTEMATIS PERKEMBANGAN STRATEGI DAN PENGARUHNYA PASCA PANDEMI COVID-19 Wibowo, Yohanes Gunawan
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.v8i2.8179

Abstract

The rapid development of digital technology and shifting consumer behavior in the post-COVID-19 era have driven a major transformation in marketing communication patterns, particularly through Electronic Word of Mouth (e-WOM). Over the past five years, e- WOM has evolved beyond simple text-based reviews to become visual and interactive content disseminated via social media platforms such as TikTok, Instagram, and YouTube. This study aims to regularly examine the trends and transformations of e-WOM in terms of format, distribution channels, adaptive strategies used by businesses, and its impact on consumer behavior in the digital landscape after the pandemic. The research employs a Systematic Literature Review (SLR) method by analyzing 18 scholarly articles sourced from reputable databases such as Scopus, ScienceDirect, and Google Scholar, selected based on keywords: “electronic word of mouth,” “e-WOM,” “post-pandemic digital marketing,” and “consumer behavior.” The findings reveal that e- WOM has become a strategic instrument that not only enhances brand credibility through authentic and emotional content but also serves as a core component of data-driven, community-oriented, and participatory digital marketing strategies. This study provides valuable insight  into  the  dynamics  of  digital  consumer communication and offers practical guidance for companies and MSMEs in managing e-WOM effectively
ANALISIS PENGARUH PERSEPSI EFEKTIFITAS REGULASI SISTEM PERPAJAKAN, TINGKAT KEPERCAYAAN PADA SISTEM PEMERINTAHAN DAN HUKUM PERPAJAKAN, UNDERSTANDING PUBLIC DAN SELF ASSESMENT SYSTEM TERHADAP WILLINGNESS TO PAY TAX (Studi Empiris Pada Kantor KPP Pratama Dua Junaidi, Ahmad junaidi; Rina, Rina Yuniarti; sherly, Sherly oktaviani
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.v8i2.8414

Abstract

This study is a quantitative descriptive study that aims to determine the effect of the perspective of the effectiveness of taxation system regulations, the level of trust in the government system and tax law, public understanding and self-assessment system on willingness to pay tax. This study was conducted at the KPP Pratama Dua Office of Bengkulu Province from November to December 2024. Sample was 394 people taken using accidental sampling, which means that every taxpayer who carries out Tax administration at the Pratama Tax Office in Bengkulu City who meets the researcher can be used as a respondent. Then the data that has been collected is tested with the help of the SPSS.20 application program with its validity and reliability analysis. The results of the study show that (1). The perspective of the effectiveness of taxation system regulations has an effect on willingness to pay tax, (2). The level of trust in the government system and tax law influences the willingness to pay tax, (3). Public understanding influences the willingness to pay tax, (4). The self-assessment system influences the willingness to pay tax
PROFESSIONAL ZAKAT IN THE PERSPECTIVE OF MUHAMMADIYAH AND PERSATUAN ISLAM: A COMPARATIVE ANALYSIS Amrullah; Rohman, Hilma Fanniar
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.v8i2.8434

Abstract

Zakat, as a fundamental pillar of Islam, serves as a potential instrument for poverty alleviation. Among its contemporary applications is professional zakat, which remains a subject of debate due to the lack of explicit references in classical Islamic texts. This study aims to compare the perspectives of Muhammadiyah and Persatuan Islam (Persis) regarding the obligation of professional zakat and analyze the istinbath methodologies employed by both organizations. This research adopts a qualitative approach with a descriptive-analytical and comparative method. Data collection was conducted through documentary analysis, library research, and interviews with key figures from Muhammadiyah and Persis. The findings reveal that Muhammadiyah considers professional zakat obligatory, using a broad interpretation of zakat provisions and analogy with zakat on gold and silver. In contrast, Persis does not recognize professional zakat, arguing that zakat is an ibadah mahdhah that cannot be established without explicit textual evidence. Instead, Persis suggests mandatory infak on professional income without a fixed rate and nisab. These differences highlight the diversity of ijtihad and practice in Islamic social finance among muslims. However, both organizations agree on the necessity of social contributions from professional income, whether through zakat or infak
Customer Perceptions of Digital Banking Service Quality Amid Technological Transformation Sri Wahyuni, Mirra; Herfianti, Meiffa; Selviani, Ayudho
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.v8i2.8463

Abstract

This study analyzes customer perceptions of digital banking service quality in the era of rapid technological transformation. A qualitative phenomenological approach was employed, involving in-depth interviews with 18 customers and focus group discussions in Jakarta and Surabaya. Results indicate that transaction security is the dominant satisfaction factor (89% of respondents), followed by application usability (68% among younger users) and customer service responsiveness (72% reported complaints). Additional insights reveal expectations for fintech integration and personalized features. The study offers practical recommendations: improving interface design, bolstering digital security, optimizing technology-driven customer service, educating less tech-savvy customers, and enhancing regulatory oversight
THE INFLUENCE OF INNOVATION CULTURE AND STRATEGIC PLANNING, MEDIATED BY TECHNOLOGY ACQUISITION, ON THE COMPETITIVENESS OF THE INDONESIAN DEFENSE INDUSTRY Sriyanto
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.v8i2.8580

Abstract

This research highlights the critical role of innovation culture and strategic planning in boosting the competitiveness of the Indonesian defense industry, primarily through the mediation of technology acquisition. Our findings confirm that a robust innovation culture positively and significantly influences technology acquisition, which in turn profoundly impacts the defense industry's competitiveness. Similarly, effective strategic planning positively and significantly contributes to technology acquisition, and while its direct effect on competitiveness isn't significant, its indirect influence via technology acquisition is crucial. Despite a growing defense budget, Indonesia's continued reliance on imported defense equipment underscores the need for enhanced domestic industry competitiveness. Therefore, fostering a strong innovation culture and strategic planning focused on technology acquisition is vital for achieving national defense industry self-reliance and competitiveness
THE INFLUENCE OF CUSTOMER EXPERIENCE AND TRUST ON CUSTOMER LOYALTY IN PT. TELKOM INDONESIA INDIHOME PRODUCTS Yolanda Veybitha; Muhni Pamuji; Frecilia Nanda Melvani; Sari Sakarina; Kusminaini Armin; Yoga Abdy Baihaqi
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.v8i2.8565

Abstract

IndiHome is a home internet service from Telkomsel that provides internet connection, landline telephone, and interactive TV (IPTV) in one package. Previously owned by PT Telkom Indonesia, IndiHome is now managed by Telkomsel. IndiHome offers a variety of package options with different internet speeds, as well as additional services such as wifi.id seamless and others. This study aims to measure the influence of customer experience and trust variables on customer loyalty. The population in this study was Indihome customers in the city of Palembang in 2024 as many as 11,883, while the sample taken was 99 respondents. This study is quantitative, data was obtained by distributing questionnaires and processed using the SPSS program. The results of the study showed that customer experience and trust variables have a significant effect both simultaneously and partially on customer loyalty. For future research, external variables can be included and the research model can be modified by using mediating variables.
THE INFLUENCE OF PRODUCT QUALITY, PRICE, AND LAYOUT ON CONSUMER PURCHASE DECISIONS AT THE SHADE OF THE EQUATOR STORE IN JEMBER REGENCY Sofiatul Hasanah; Izzuddin, Ahmad; Winahyu, Pawestri
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 3 (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.v8i3.8091

Abstract

Retail business development shows strong potential in the current era. The retail industry delivers products and services while adding value to fulfill the needs of individuals, families, groups, or end users. Most products sold in retail cater to household requirements. The growing retail industry has made a substantial contribution to the Gross Domestic Product (GDP). This study aims to examine and analyze the impact of product quality, price, and layout on consumer purchasing decisions at the Rindang Khatulistiwa store in Jember. This research employs a quantitative approach with a sample size of 100 respondents, using the Non-Probability Sampling Technique combined with purposive sampling and questionnaires as the primary data collection tool. The data analysis process includes instrument validation, classical assumption testing, multiple linear regression, hypothesis testing, and calculation of determination coefficients. The analysis indicates that product quality, price, and layout each exert a positive and significant partial effect on consumer purchasing decisions at the Rindang Khatulistiwa store in Jember, contributing 85%.

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