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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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ENHANCING SUSTAINABLE GROWTH THROUGH E-WOM, BRAND IMAGE, PRICE, AND CUSTOMER LOYALTY: EVIDENCE FROM BARENBLISS COSMETICS ON TOKOPEDIA Irayani; Amrillah Azrin; Mariyam Zanariah; Suharti; Herman Efrizal
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.v9i1.9614

Abstract

The expansion of Indonesia’s digital economy has reshaped marketing practices, particularly in e-commerce, where beauty and personal care products are among the fastest-growing segments. Barenbliss Cosmetics, a Korean beauty brand gaining popularity in Indonesia, benefits from platforms such as Tokopedia to engage young, urban consumers. Prior studies confirm that Electronic Word of Mouth (E-WOM), brand image, and price significantly influence purchase decisions; however, limited research has examined how these variables collectively contribute to customer loyalty and sustainable growth in the cosmetics sector. This study addresses this gap by integrating loyalty and sustainable growth as strategic outcomes, offering a novel perspective that links tactical marketing factors to long-term business performance. The objective of this research is to analyze the effects of E-WOM, brand image, and price on purchase decisions and to investigate how these decisions translate into customer loyalty and sustainable growth. A quantitative approach was employed, with data collected through online questionnaires distributed to Tokopedia consumers who have purchased Barenbliss products. Structural equation modeling (SEM) was applied to test both direct and indirect relationships among variables. The results demonstrate that E-WOM, brand image, and price significantly affect purchase decisions, with brand image emerging as the strongest predictor. Furthermore, customer loyalty is found to mediate the relationship between purchase decisions and sustainable growth. The findings highlight that integrating E-WOM, branding, and pricing strategies is essential not only for influencing short-term consumer behavior but also for ensuring sustainable growth in competitive digital marketplaces.  
ETNO TRADITIONAL ACCOUNTING: ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE ACCOUNTING AND THEIR RELEVANCE TO THE TIME VALUE OF MONEY Fatimatus Syafira; Ira Hasti Priyadi; Riskiyatul Khasanah
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.v9i1.9682

Abstract

This study aims to explore accounting values in the local tradition of otok-otok and examine their relevance to the concept of time value of money from an ethno-accounting perspective. Otok-otok is a routine tradition of the Madurese people, similar to an arisan, which is carried out in turns with the aim of strengthening family ties and maintaining family harmony. This tradition is not only social in nature but also has accounting value as a form of collective savings (ompangan), for example, for weddings. This tradition focuses more on family routines or the family's intention to carry out otok-otok traditions such as circumcision, building a house, and requires capital based on trust and a sense of responsibility. Uniquely, otok-otok does not involve profit or interest in a continuous period, but rather a sense of shame, responsibility and kinship. This study uses a qualitative approach with ethnographic methods through observation, interviews and documentation in Bulang Hamlet, Pangilen Village, Sampang Subdistrict, Sampang Regency. The results of the study show that the otok-otok tradition, which is simply recorded in the jhelen book, still reflects the principle of time value of money without a formal discount mechanism. Thus, the otok-otok tradition is a cultural heritage as well as an alternative community financial system that is inclusive, fair, and sustainable
UNDERSTANDING STUDENTS’ FINANCIAL BEHAVIOR THROUGH LIFESTYLE AND OPEN INNOVATION PERSPECTIVES Utami, Dinarossi; Nanda Melvani, Frecilia; Afrida, Anggrelia
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.v9i1.9709

Abstract

The rapid growth of digital financial innovation has increased the complexity of financial decision-making among university students. Although financial literacy is commonly viewed as a key driver of financial behavior, prior studies report inconsistent results, indicating a persistent knowledge–behavior gap. Addressing this gap, this study examines the roles of financial attitude and lifestyle as mediating mechanisms linking financial literacy to students’ financial behavior, grounded in the Theory of Planned Behavior and an open innovation perspective. The study aims to analyze the direct and indirect effects of financial literacy on financial behavior among university students. Data were collected from 398 students across public and private universities and analyzed using PLS-SEM with SmartPLS 4. Measurement model assessment confirmed adequate reliability and validity, followed by structural model and mediation analyses. The results indicate that financial literacy has significant positive effects on financial attitude, lifestyle, and financial behavior. However, lifestyle emerges as the strongest predictor and the only significant mediator, while financial attitude does not mediate the literacy behavior relationship. These findings demonstrate that financial behavior is shaped more by daily consumption patterns than by attitudinal factors alone. This study contributes by extending TPB within an open innovation and complexity framework, emphasizing lifestyle based mechanisms as a key pathway for transforming financial knowledge into actual behavior.
Peran Disiplin Kerja Sebagai Variabel Moderating pada Pengaruh Pelatihan dan Penempatan Kerja Terhadap Kinerja Pegawai Bappeda Litbang Indri Mayasari; Mikial; Andriyani, Ima; Agustina Marzuki
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.v9i1.9898

Abstract

This study aims to examine the effect of training and job placement on employee performance with work discipline as a moderating variable at the Regional Development Planning, Research, and Development Agency of Banyuasin Regency. The research employs a quantitative approach using a census method, involving all 77 employees of Bappeda Litbang Banyuasin Regency as respondents. Research data were collected through Likert-scale questionnaires and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with the assistance of SmartPLS version 3.0 software. The results indicate that training and job placement have a positive and significant effect on employee performance. Work discipline is also proven to have a positive and significant effect on employee performance. However, the moderation effect testing shows that work discipline does not moderate the relationship between training and employee performance, nor between job placement and employee performance. These findings suggest that improvements in employee performance are primarily influenced by the direct effects of training, job placement, and work discipline itself, without the role of work discipline as a moderating variable in the relationship among these variables.
Virtual Try On Sebagai Determinan terhadap Keputusan Pembelian Dimoderasi oleh Ulasan Pelanggan: Pada Konsumen Pengguna Skincare di Kota Tasikmalaya Firmansyah, Hary; Nurna Yuni; Depy Muhamad Pauzy
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.v9i1.9274

Abstract

Virtual Try-On (VTO) technology in e-commerce is used to reduce uncertainty when purchasing experiential products such as skincare, which serve various functions and target diverse consumer segments. A novel aspect of this research was the examination of the usefulness of Virtual Try-On. The purpose of this study was to investigate the effect of VTO usage on purchasing decisions. It also analyzed the moderating role of customer reviews in the relationship between VTO use and purchasing decisions. The method employed was quantitative explanatory research. The results revealed that all indicators for each variable were valid and reliable. The use of the VTO feature had a significant effect on purchasing decisions, both partially and simultaneously. Customer reviews did not have a moderating or significant influence on the effect of VTO on purchasing decisions. Virtual Try-On was identified as a primary determinant of online purchasing decisions for skincare products. The success of VTO depends on its functional aspects and the enjoyable experience it provides. The effectiveness of VTO increases when supported by positive customer reviews. Integrating VTO technology strategies with online product differentiation through customer reviews is important for increasing sales conversions.
THE ROLE OF YOUTH PARTICIPATION AND LEADERSHIP IN ENHANCING THE SOCIAL CONTRIBUTION OF YOUTH PIONEERS IN INDONESIA Albert; Gonawi, Zivanka; Utomo, Clinton; Hasan, Delfine Pangloli; Khu, Derrick Cristian
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.v9i1.9429

Abstract

This study aims to analyze the influence of youth participation and youth leadership on the social contributions of Pemuda Pelopor (Pioneering Youth) in Indonesia. The research employed a quantitative approach with a causal associative design. The study population consisted of Pemuda Pelopor registered in the 2023 program of the Ministry of Youth and Sports (Kemenpora), with a sample of 120 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed with SPSS version 26, including validity and reliability tests, multiple linear regression, as well as F-test and t-test analyses. The results revealed that: (1) youth participation has a positive and significant effect on social contribution; (2) youth leadership has a positive and significant effect on social contribution; and (3) youth participation and youth leadership simultaneously have a significant effect on the social contribution of Pemuda Pelopor. These findings reinforce Social Participation Theory and Transformational Leadership Theory, emphasizing that active involvement and visionary leadership play crucial roles in fostering awareness and collective social action among youth. The study’s outcomes are expected to serve as a reference for developing youth empowerment policies and programs that are more participatory, collaborative, and sustainable in Indonesia
THE INFLUENCE OF INTERNAL CONTROL SYSTEM AND SERVICE QUALITY ON GOOD UNIVERSITY GOVERNANCE, MODERATED BY ORGANIZATION CULTURE Novi Faurini; Nasution, M. Irsan; Maisyarah, Renny
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.v9i1.9430

Abstract

This study aims to examine the extent to which the Internal Control System (ICS) and Service Quality influence the implementation of Good University Governance (GUG), with Organizational Culture acting as a variable that strengthens these relationships at LP3I Banda Aceh. The research employed a quantitative approach through the distribution of questionnaires to lecturers and staff. The processed data, analyzed through multiple linear and moderated regression approaches (MRA), indicate that strengthening the Internal Control System (ICS) contributes positively and significantly to improving the implementation of Good University Governance (GUG), whereas Service Quality shows no significant impact. Organizational Culture also exerts a positive influence on GUG but does not moderate the relationships between the Internal Control System or Service Quality and GUG. These results emphasize that reinforcing internal control mechanisms and fostering a healthy organizational culture are key factors in achieving accountable and transparent university governance. Meanwhile, service quality plays a greater role in enhancing stakeholder satisfaction rather than directly influencing governance practices. This study contributes to higher education management by highlighting the importance of strengthening internal control effectiveness and cultivating organizational culture as fundamental pillars in building governance systems that uphold accountability, transparency, and sustainability
ANALYSIS OF SERVICE QUALITY AND PRICE PERCEPTION ON CUSTOMER LOYALTY WITH PERCEIVED VALUE AS A MEDIATING VARIABLE AMONG VISITORS OF VILLA STAR HOMESTAY TAKENGON Yulia; Erwansyah, Erwansyah; Nasution, Muhammad Dharma Tua Putra
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.v9i1.9431

Abstract

This study examines the effects of service quality and price perception on customer loyalty, with perceived value serving as a mediating variable among visitors to Villa Star Homestay Takengon. The research is motivated by the growing importance of understanding the determinants of customer loyalty in the hospitality sector amid intensifying competition and rising expectations for service excellence and price fairness. Employing a quantitative approach, data were collected from 155 guests and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings indicate that service quality does not directly influence customer loyalty but significantly affects perceived value. In contrast, price perception has a positive and significant impact on both perceived value and customer loyalty. Furthermore, perceived value significantly mediates the relationships between service quality, price perception, and customer loyalty. These results highlight perceived value as a key mechanism linking service and pricing factors to loyalty formation. Theoretically, this study reinforces Value-Based Marketing and Price Fairness Theory by emphasizing the strategic importance of perceived value. Practically, it offers managerial implications for hospitality businesses, suggesting that enhancing perceived value through superior service and fair pricing can effectively strengthen long-term customer loyalty.
The english: english Tubagus Rafli Akhdan Kusuma; Tegar Yudha Pratama; Muhsin Budiono; Andhika Satria Budiman; Buhori; Syahdhan Adiyah Islami Juventino
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.v9i1.9458

Abstract

This study investigates the determinants of lubricant purchase intention in Surabaya and Sidoarjo by examining the influence of customer behavior, brand image, customer knowledge, and product price within a market increasingly challenged by the circulation of counterfeit lubricants. A quantitative approach was employed, involving 300 lubricant consumers and 100 lubricant repair shop owners from Surabaya and Sidoarjo. Logistic regression analysis was used to assess predictors of purchase intention among individual lubricant users, while log-linear modeling tested categorical relationships among repair shop owners regarding product selection and authenticity verification practices. The findings indicate that customer behavior, brand image, and customer knowledge significantly and positively influence purchase intention, with customer behavior emerging as the strongest predictor. Additionally, price perception contributes by enhancing perceptions of value and authenticity. These results underscore the importance of improving consumer education, strengthening brand credibility, and optimizing pricing strategies to mitigate the risk of counterfeiting. The study offers practical implications for lubricant manufacturers, distributors, and policymakers aiming to improve consumer decision-making and safeguard the lubricant market.
DETERMINANTS OF TAX AVOIDANCE: THE INFLUENCE OF THIN CAPITALIZATION, TRANSFER PRICING AGGRESSIVENESS, AND ACCOUNTING CONSERVATISM WITH FINANCIAL CONSTRAINTS AS A MODERATING VARIABLE Irawan, Dodi; Nensi Yuniarti. Zs; Ummul Khair; Dinal Eka Pertiwi
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.v9i1.8985

Abstract

This study analyzes the effect of Thin Capitalization, Transfer Pricing Aggressiveness, and accounting conservatism on tax avoidance, with Financial Constraints as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period. The research sample was 23 companies from 63 populations, with a purposive sampling method and multiple linear regression analysis and Moderated Regression Analysis (MRA) using SPSS 25. The results show that Thin Capitalization and accounting conservatism have no effect on tax avoidance, while Transfer Pricing Aggressiveness has a significant effect. The moderation test proves that Financial Constraints do not strengthen the relationship between the three independent variables and tax avoidance. This finding confirms that transfer pricing policies are more dominant in influencing tax avoidance practices. Therefore, supervision of affiliated transactions and transfer pricing policies needs to be tightened to suppress the potential for tax avoidance

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