cover
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)
ISSN : 26556359     EISSN : 2656436X     DOI : https://doi.org/10.36085/jam-ekis
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
Articles 207 Documents
THE MEDIATING ROLE OF STUDENT SATISFACTION IN THE RELATIONSHIP OF EDUCATIONAL SERVICE QUALITY TO STUDENT RETENTION IN HIGHER EDUCATION: THE MEDIATING ROLE OF STUDENT SATISFACTION IN THE RELATIONSHIP OF EDUCATIONAL SERVICE QUALITY TO STUDENT RETENTION IN HIGHER EDUCATION Terusia, Erma Fina; Endi Sarwoko; Teofilus
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.v8i3.8208

Abstract

This study focuses on the importance of service quality in enhancing student satisfaction and retention in higher education, with the Management Department of the Faculty of Economics and Business at Ciputra University as the research subject. The objective of this study is to analyze the impact of service quality on student satisfaction and retention. The theoretical framework underpinning this research is the SERVQUAL model, which measures service quality through the dimensions of tangibles, reliability, responsiveness, assurance, and empathy. A quantitative approach is employed, targeting a population of 500 students from the 2022-2023 academic year, with a sample size of 217 respondents determined using the Krejcie and Morgan table. The research instrument consists of 40 indicators adapted from relevant journals, utilizing a five-point Likert scale to measure service quality, student satisfaction, and retention. Data analysis was conducted using Partial Least Square (PLS) with the aid of SmartPLS software, allowing  for  simultaneous  evaluation  of  both  the measurement and structural models. The findings of this study are expected to provide valuable insights for department management to enhance service quality and, consequently, improve student satisfaction and retention at Ciputra University.
IMPACT OF HALAL SUPPLY CHAIN MANAGEMENT ON THE PRODUCTION PERFORMANCE OF FOOD AND BEVERAGE MSMEs IN CIMAHI CITY Irdawati, Mutia Ardiani; Dwiana Ratnamurni, Elis
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.v8i3.8573

Abstract

The majority of residents in Cimahi City are Muslim, comprising 94.4% of the population. Muslims, whether as buyers or sellers, must ensure that the food available is halal—from the selection of ingredients and the production process to distribution. This study examines the influence of halal supply chain management (HSCM) on the production performance of micro, small, and medium enterprises (MSMEs) in Cimahi City. The research employs a quantitative approach, collecting data through questionnaires distributed to 179 food and beverage MSME respondents in Cimahi City. Multiple linear regression analysis is used as the analytical tool. The findings indicate that halal SCM in purchasing, manufacturing, and distribution positively affects production performance. Furthermore, all three aspects combined have a significant positive impact on production performance. It can be concluded that food and beverage MSMEs in Cimahi City are highly committed to maintaining halal standards by implementing halal supply chain management—from procuring halal materials through the manufacturing process to food distribution. Recommendations include maintaining production performance by applying halal supply chain management and conducting regular evaluations for food and beverage MSME operators to ensure product quality and sustain customer trust.
ESG PERFORMANCE AND CORPORATE TRANSPARENCY: A SYSTEMATIC LITERATURE REVIEW Mulkan Teguh Sutrisno; Abdul Malik; Mis Widya Andelina
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.v8i3.8724

Abstract

This study aims to systematically identify and analyze the relationship between Environmental, Social, and Governance (ESG) performance and corporate transparency. The review employs a Systematic Literature Review (SLR) approach using the PRISMA method, based on ten international scholarly articles published between 2018 and 2025. The synthesis results indicate that ESG performance positively contributes to enhancing the quality of information disclosure, corporate reputation, and investor trust. However, challenges such as greenwashing practices, regulatory gaps, and organizational capacity constraints hinder the effective implementation of ESG transparency. The study concludes that ESG should not only be viewed as a compliance tool but also as a communication and risk management strategy that directly affects corporate value. Recommendations are provided for business actors, policymakers, and academics to strengthen ESG reporting systems in the future
Pengaruh Jumlah Penduduk, Perdagangan Jasa dan Nilai Tukar Terhadap Pertumbuhan Ekonomi Di 7 Negara ASEAN Dalam Perspektif Ekonomi Islam Periode Tahun 2017-2024: Jumlah Penduduk, Perdagangan Jasa, Nilai Tukar, Pertumbuhan Ekonomi M. Gilang Prabowo; Anas Malik; Mia Selvina
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.v8i3.8750

Abstract

This study aims to examine the effects of population, trade in services, and exchange rate variables on economic growth in seven ASEAN countries from 2017 to 2024. A quantitative research method was employed, utilizing secondary data obtained from the World Bank. A panel data model was applied in the analysis. The results from the panel data regression using the Common Effect Model indicate that the population variable (X1) has a negative but statistically insignificant effect on economic growth (Y). The export of services (X2) and import of services (X3) variables also show no significant impact on economic growth (Y). In contrast, the exchange rate variable (X4) has a positive and significant effect on economic growth (Y). However, the simultaneous F-test results reveal that population, trade in services, and exchange rates collectively do not have a significant effect on economic growth
THE MEDIATING ROLE OF CONSUMER ASPIRATION IN THE INFLUENCE OF COUNTRY OF ORIGIN ON IPHONE REPURCHASE INTENTION Jonathan Kevin Suhanto; Agung Artha Kusuma
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.v8i3.8770

Abstract

This study aims to examine the mediating role of consumer aspiration in the influence of country of origin on repurchase intention. A quantitative, associative approach was employed, with a sample of 100 iPhone consumers from Bali Province. The sampling method used was non-probability purposive sampling, with criteria requiring respondents to have previously purchased and used an iPhone at least once, to have graduated from high school or an equivalent level, and to reside in Bali Province. Data were analyzed using PROCESS macro Model 4, processed with IBM SPSS Statistics 26. The results indicate that (1) country of origin has a positive but non-significant direct influence on repurchase intention; (2) country of origin has a positive and significant influence on consumer aspiration; (3) consumer aspiration has a positive and significant influence on repurchase intention; and (4) consumer aspiration fully and significantly mediates the influence of country of origin on repurchase intention
AN INFLUENCE ANALYSIS: INTELLECTUAL CAPITAL, CORPORATE GOVERNANCE, AND SUSTAINABILITY REPORTS ON FIRM VALUE OF ENERGY SECTOR COMPANIES LISTED ON THE IDX (2021-2024) Rani Zahra; Zul Azmi; Wira Ramashar
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.v8i3.9030

Abstract

This study aims to analyze the influence of intellectual capital, corporate governance, and sustainability reports on company value in the energy sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The research employs a quantitative approach using multiple linear regression on secondary data derived from annual reports and company sustainability reports. The sample comprises 203 observations after undergoing data transformation and filtering processes. Corporate governance is measured primarily through institutional ownership and the presence of an independent board of commissioners. The results indicate that institutional ownership has a positive and significant impact on company value, whereas intellectual capital, independent boards of commissioners, and sustainability reports do not exhibit a significant effect. The lack of significant influence from independent boards of commissioners may be attributed to suboptimal oversight functions. Furthermore, these findings suggest that the efficiency of intellectual capital management and the quality of sustainability reporting have yet to become key factors in the market’s evaluation of the energy sector. Therefore, this study recommends that energy companies enhance their intellectual capital management and improve the quality of their sustainability reporting, while also strengthening the role and effectiveness of independent boards of commissioners to support the enhancement of company value
PENGARUH FINANCIAL TECHNOLOGY DAN LITERASI KEUANGAN TERHADAP KEPATUHAN PENYUSUNAN PELAPORAN KEUANGAN UMKM DI PRIANGAN TIMUR Mohamad Fazar Fadilah; Intan Rahayu; Aulia Anastasyia Syakila; Renti Senteri; Naldy Muhammad Ramdhan; Muhammad Dava Nugraha
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.v8i3.9035

Abstract

This research focuses on the influence of Financial Technology (FinTech) and financial literacy on compliance with the preparation of MSME financial statements in East Priangan. The urgency lies in filling the gap in the literature, as most previous studies have highlighted FinTech in the context of inclusion and financial literacy in investment decisions, but have not integrated the two in the compliance aspect of MSME financial reporting, especially at the regional level. In terms of policy, the results of the research can be a reference for the government in designing financial literacy programs and encouraging effective FinTech adoption. The practical impact is that MSMEs are expected to be able to strengthen governance, increase access to financing, and competitiveness. The purpose of this study is to test the influence of FinTech and financial literacy, both partially and simultaneously, on compliance with the preparation of financial statements. The method used is explanatory quantitative with a survey of MSMEs using FinTech for at least one year, analyzed through multiple regression and equipped with interview triangulation
PERAN KOPERASI SYARIAH DALAM MENINGKATKAN KESEJAHTERAAN ANGGOTA(Studi Kasus Pada BMT KUBE Sejahtera 008) Maya Astrining Dewi; Marini; Aan Zulyanto; Amir Mukadar
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.v8i3.8990

Abstract

This thesis examines the role of BMT KUBE Sejahtera 008 Sharia Cooperative in improving the welfare of its members in Sri Kuncoro Village, Central Bengkulu. The growing demand for accessible and affordable capital, particularly among Micro, Small, and Medium Enterprises (MSMEs), motivates this research to explore BMT's contribution within the context of a Sharia-based people's economy. This qualitative study employs a socio-legal approach, gathering primary data through interviews with BMT administrators and members, alongside secondary data from relevant literature and documents. The aim of this study is to elucidate the role of BMT KUBE Sejahtera 008 in enhancing member welfare and to identify the factors that support or hinder this process. The research findings highlight the significant role of BMT KUBE Sejahtera 008 in enhancing the economic welfare of its members. Easy access to financing and profit-sharing systems has proven effective in increasing income, particularly for micro, small, and medium enterprises. Despite challenges such as limited public awareness of BMT and funding constraints, BMT KUBE Sejahtera 008 has successfully built trust and member satisfaction. Overall, this study concludes that BMT KUBE Sejahtera 008 plays a vital role in improving the economic welfare of members in Sri Kuncoro Village, Central Bengkulu, and contributes positively to the village’s economy
The THE INFLUENCE OF LEADERSHIP, WORK TRAINING AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT PT. TITAN WIJAYA, NORTH BENGKULU: THE INFLUENCE OF LEADERSHIP, WORK TRAINING AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT PT. TITAN WIJAYA, NORTH BENGKULU Adji, Adji Mucharom; Islamuddin
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): 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/jam-ekis.v9i1.9058

Abstract

This study aims to determine the influence of leadership, job training, and the work environment at PT. Titan Wijaya, North Bengkulu. This is a descriptive quantitative study. The subjects of this study were employees of PT. Titan Wijaya, North Bengkulu, located on Jl. Kota Bani, North Bengkulu, Bengkulu. The sampling method employed was non-probability, specifically accidental sampling. The number of respondents in this study was 40. Data analysis techniques included multiple linear regression analysis and hypothesis testing using the t-test and F-test. The results of this study indicate that Leadership has a positive effect on Employee Performance, Job Training has a positive effect on Employee Performance, Work Environment has a positive effect on Employee Performance, and Leadership, Job Training, and Work Environment together have a significant effect on Employee Performance at PT. Titan Wijaya, North Beng
THE EFFECT OF PROMOTION THROUGH SOCIAL MEDIA (FACEBOOK) AND WORD OF MOUTH ON INTEREST IN BUYING YAMAHA AUTOMATIC MOTORCYCLES (Case Study on Yamaha Thamrin Brother Motor Lebong Consumers) Fahmi Ramadhona; Gilang Prasetyo Hari; Islamuddin
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): 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/jam-ekis.v9i1.9059

Abstract

This study aims to analyze the influence of promotion through Facebook social media and word of mouth on the purchase intention of Yamaha automatic motorcycles among consumers of Yamaha Thamrin Brother Motor in Lebong Regency. A quantitative method with a case study approach”become “a quantitative approach using a case study design” for smoother academic phrasing, in which data were collected through questionnaires distributed to 75 respondents. The classical assumption tests, including normality, multicollinearity, and heteroscedasticity, is more standard in research writing. The results of the multiple linear regression analysis revealed that both Facebook social media promotion and word of mouth had a positive and significant effect on purchase intention, with word of mouth contributing a stronger effect. The t-test results indicated that each independent variable significantly influenced the dependent variable individually, while the F-test showed that both variables simultaneously had a significant effect. The Adjusted R² value of 0.628 indicates that 62.8% of the variation in purchase intention can be explained by the two independent variables. In conclusion, digital promotion strategies and consumer-to-consumer information dissemination play a vital role in shaping consumer purchasing decisions for Yamaha automatic motorcycles