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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 207 Documents
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Digital Storytelling dan Nilai Hijau: Membangun Niat Beli terhadap Tas Belanja Ramah Lingkungan Yuni Adinda Putri; Yolanda Veybitha; Yuni Rachmawati; Muhammad Nur Muttaqin; Widya Anisa Pratiwi; Aisyah Regita
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.v9i1.9331

Abstract

This study explores how Digital Storytelling (DS) and Green Value Perception (GVP) influence consumers’ Purchase Intention (PI) toward recycled plastic shopping bags, with Customer Engagement (CE) acting as a mediating variable. Guided by the Theory of Planned Behavior (TPB), Narrative Transportation Theory, and Customer Engagement Theory, the research investigates how emotional stories and perceptions of environmental value encourage sustainable purchasing decisions. Data were obtained from 360 respondents in Palembang City, Indonesia, through a structured online survey, and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that both DS and GVP have significant positive effects on CE and PI, while CE partially mediates these relationships. These findings suggest that when consumers are emotionally drawn into authentic digital narratives and perceive clear ecological benefits, they are more likely to act on sustainable intentions. This study extends the growing body of sustainability marketing research by offering an integrative framework that connects narrative-based communication, perceived green value, and consumer engagement—providing insights especially relevant for developing markets seeking to foster environmentally responsible behavior.
IMPLEMENTATION OF THE MUSAQAH AGREEMENT IN OIL PALM LAND MANAGEMENT IN KARANG JAYA VILLAGE, MUKOMUKO REGENCY Tasdiq, M.Baqilani; Eka Sri Wahyuni; Miko Polindi
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.v9i1.9332

Abstract

This study aims to analyze the implementation of musaqah contracts in oil palm plantation management in Karang Jaya Village, Mukomuko Regency. The research used a descriptive qualitative method with data collected through observation, interviews, and documentation. The subjects were landowner and cultivators involved in musaqah cooperation. The results show that musaqah practices in Karang Jaya Village are primarily conducted through oral agreements without written agreements and without a clear time frame. Profit-sharing is generally distributed equally between the two parties. However, several issues arise, such as lack of transparency, and unclear agreements. From an Islamic legal perspective, musaqah contracts are permissible, but improvements are needed in the clarity of contracts, profit distribution, and documentation to align with the principles of Islamic justice
PERFORMANCE OF SCHOOL EMPLOYEES AT SMAN 2 CADET BHAYANGKARA EAST JAVA Fahreza, Naufal Yoga; Susbiyani, Arik; Herlambang, Toni; Martini, Ni Nyoman Putu
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

Abstract

This study aims to analyze the influence of discipline, competence, and creativity on employee performance, with job satisfaction serving as an intervening variable at SMAN 2 Taruna Bhayangkara, East Java. A quantitative approach was employed, utilizing Partial Least Squares analysis (WarpPLS 8.0) based on data collected from 107 respondents, including teachers, administrative staff, and police supervisors. The findings revealed that discipline and competence had a positive and significant effect on job satisfaction, whereas creativity did not. Both discipline and competence also significantly impacted employee performance, while creativity showed no immediate effect. Additionally, job satisfaction partially mediates the relationship between discipline and competence and employee performance but does not mediate the influence of creativity on performance. Thus, competence is the most dominant factor affecting employee performance, while job satisfaction strengthens the effects of discipline and competence. This research highlights the importance of competency development, strict enforcement of discipline, and innovation mechanisms to continuously improve employee performance.
SELF-CONTROL, INTEGRITY, AND PROFESSIONALISM: THE MEDIATING ROLE OF ORGANIZATIONAL COMMITMENT IN A STATE CORRECTIONAL INSTITUTION Cahyono, Arif; Qomariah, Nurul; Herlambang, Toni
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.v9i1.9338

Abstract

Kraksaan Class IIB Prison plays a strategic role in the correctional system, where employee professionalism is crucial for managing challenging and stressful tasks. This study aims to examine the influence of self-control and integrity on the professionalism of Kraksaan Class IIB Prison employees, both directly and indirectly through organizational commitment as a mediating variable. Self-control and integrity are considered fundamental factors in shaping employees’ organizational commitment, which in turn enhances professionalism in performing tasks within a dynamic and stressful environment. The research employs a quantitative approach, collecting data through questionnaires distributed to prison employees. Data analysis was conducted using Structural Equation Modeling (SEM) with WarpPLS statistical software to test the relationships between variables. The results indicate that self-control and integrity have a positive and significant effect on employee professionalism. Additionally, these two variables positively and significantly influence organizational commitment, which mediates their impact on professionalism. These findings underscore the importance of developing self-control, integrity, and organizational commitment as key strategies to improve the professionalism of Kraksaan Class IIB Prison employees.
THE EFFECT OF FOREIGN INVESTMENT, NET EXPORTS, AND TOURIST ARRIVALS ON ECONOMIC GROWTH IN ASEAN COUNTRIES: AN ISLAMIC ECONOMIC PERSPECTIVE (2019–2023) Dela Sisilia; Muhammad Iqbal; Ghina Ulfah Saefurrohman
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.v9i1.9346

Abstract

Asean was formed with the aim of accelerating the economic growth of its member countries. However, the facts show that the economic growth of Asean countries is still fluctuative and unstable. This study aims to determine the influence of Foreign Investment, Net Exports, and the Number of Tourist Visits on Economic Growth in Asean Countries in the Perspective of Islamic Economics. This study uses panel data from ten ASEAN countries. The results of the study show that the selected model is the Fixed Effect Model test which states that the variable foreign investment has an effect on economic growth, net exports have no effect on economic growth, and the number of tourist visits has an effect on economic growth. The F-test indicates that the variables jointly affect economic growth in Asean countries
IMPROVING EFFICIENCY AND COORDINATION IN RICE PRODUCTION: EVIDENCE FROM MULUR VILLAGE Kusumawardani, Daning; Muhammad Hassan Massaty
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.v9i1.9372

Abstract

This research explores the application of a Management Information System (MIS) aimed at improving coordination, efficiency, and transparency in the Mulur rice production network situated in Sukoharjo, Central Java. Utilizing a descriptive qualitative methodology paired with quantitative analysis, the study engaged 15 participants, comprising farmers, cooperatives, mill operators, and distributors. The MIS encompasses modules for land management, harvest forecasting, inventory management, and distribution to support data-driven decision-making and traceability within the supply chain. Quantitative findings reveal a high level of user satisfaction (mean = 4.23), with particular strengths in usability (4.35) and data precision (4.29). Qualitative insights indicate enhanced workflow alignment, quicker information sharing, and improved coordination among stakeholders. Nonetheless, challenges remain, including inconsistent connectivity, insufficient training, and partial system integration. Stakeholders pointed out the necessity for mobile accessibility, ongoing capacity development, and improved infrastructure
THE EFFECT OF THE TAXATION SYSTEM AND LOVE OF MONEY ON STUDENTS' PERCEPTIONS OF TAX EVASION Nuri Annisa Fitri; Basri, Hisbullah; Armin, Kusminaini; Putri Anzella
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.v9i1.9375

Abstract

This study aims to determine and analyze how the Taxation System and Love of Money affect Student Perceptions regarding Tax Evasion. This study has two independent variables, namely the taxation system and love of money and one dependent variable, namely student perceptions regarding tax evasion. Students of the Faculty of Economics and Business, Tridinanti University are the population in this study. Students in the S1 Accounting Study Program, S1 Management and D3 Finance and Banking. The sampling technique for this study was purposive sampling. The sample used in this study was 128 people. The type of data in this study is primary data in the form of a questionnaire. The method of collecting this questionnaire data is in the form of a google form which is distributed online to students. The data obtained will be processed through the IBM SPSS App version 20. Based on the results of the hypothesis test, it can be said that the first hypothesis, the tax system variable (X1) has a significant effect on the tax evasion variable (Y). Where, the results of the t-test value sig. of 0.000 < 0.05. The second hypothesis, the love of money variable (X2) has a significant effect on the tax evasion variable (Y). Where, the results of the t-test sig. value of 0.000 < 0.05. The third hypothesis, the F value of 0.000 < 0.05. This means that the tax system and love of money have an effect on tax evasion.
The effect of minimum wage, open unemployment rate and economic growth on the gini ratio in indonesia in 2020-2024 in the perspective of islamic economics: Gini Ratio, Minimum Wage, Open Unemployment Rate, Economic Growth Dea Aprilia; Dinda Fali Rifan; Taufiqur Rahman
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.v9i1.9380

Abstract

This study analyzes the effect of the Minimum Wage, Open Unemployment Rate, and Economic Growth on the Gini Ratio in 10 Indonesian provinces with high inequality—DI Yogyakarta, DKI Jakarta, West Java, Gorontalo, Papua, West Papua, East Java, South Sulawesi, West Nusa Tenggara, and Central Java—during 2020–2024. Using a quantitative approach with panel data multiple linear regression, the analysis applies the Chow, Hausman, and LM tests, along with classical assumption tests. Data were obtained from the Central Statistics Agency. The results indicate that the Random Effect Model (REM) is the most appropriate model. The Minimum Wage, Open Unemployment Rate, and Economic Growth each show positive but insignificant effects on the Gini Ratio and are also jointly insignificant, suggesting that income inequality in these provinces is influenced more by factors beyond these variables
Implementasi Program Baznas dalam Pengembangan Sumber Daya Insani Studi Kasus pada BAZNAS Kabupaten Probolinggo Sri Utami; Ratih Dwi Rahmawati; Muhammad Syarif Hidayatullah; Siti Lailaturrahmah; Septya Putri Utami; Tazi Al Quthubi; Yeni Kartikawati
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.v9i1.9392

Abstract

This study aims to analyze the implementation of the National Zakat Agency (BAZNAS) program in Probolinggo Regency in developing human resources (SDI) through the productive management of zakat, infaq, and alms (ZIS). This research focuses on the changing role of BAZNAS from a charitable institution to a community empowerment institution. The study used qualitative methods through interviews, literature studies, and document analysis. The results indicate that the BAZNAS program encompasses three main areas: education, social humanity, and economic empowerment, which support community independence and well-being. From an Islamic economic perspective, this program reflects three dimensions of SDI development: tazkiyah (spiritual), tarbiyah (intellectual), and tamkin (economic). Despite its positive impact, program implementation still faces obstacles such as limited human resources, low productive zakat literacy, and a lack of synergy between institutions. Overall, BAZNAS Probolinggo Regency plays a strategic role in improving the spiritual, intellectual, and economic quality of the community and is a driving force in socio-economic development based on Islamic values.
ANALYSIS OF HUMAN CAPITAL INVESTMENT AND INCOME INEQUALITY IN INDONESIA Irwin, Natasya Rahmayuli; Anas, Yulia
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.v9i1.9468

Abstract

This study examines the heterogeneous effects of human capital investment—encompassing education, job training, health, and technology—on income inequality across districts and cities in Indonesia. Using individual microdata from the 2023 National Labor Force Survey (Sakernas) and the National Socio-Economic Survey (Susenas), the data are aggregated to the district/city level to capture regional disparities in income distribution. The analysis employs multiple linear regression with robust standard errors to address heteroscedasticity inherent in aggregated data. The empirical results indicate that regional health conditions are associated with significantly lower income inequality, while job training participation and technology adoption exhibit positive and significant relationships with inequality. These findings challenge the conventional assumption that all forms of human capital investment uniformly reduce inequality and instead highlight a “digital paradox,” whereby unequal regional access to skills development and technology intensifies income disparities. This study contributes to the literature by identifying job training and technology as potential drivers of inequality in the absence of inclusive regional access. The policy implications underscore the importance of targeted vocational programs and equitable digital infrastructure development in underdeveloped regions

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