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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 208 Documents
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THE INFLUENCE OF SUPPORTING FACILITIES, THE QUALITY OF HEALTH CENTER SERVICES, AND THE MEDICAL PERSONNEL COMPETENCYON PATIENT LOYALTY WITH SATISFACTION AS AN INTERVENING Hendarini, Yayak; Setiawan, Riyanto; 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.v9i1.9395

Abstract

Quality health services are a crucial factor in enhancing patient satisfaction and loyalty, particularly in primary healthcare facilities such as health centers. However, numerous challenges remain regarding supporting facilities, service quality, and the competence of medical personnel, all of which need to be optimized to meet patient expectations. This study aims to analyze the influence of supporting facilities, service quality, and medical personnel competence on patient loyalty, both directly and indirectly through patient satisfaction as a mediating variable. Data were collected from patients who utilized services at the Jember Regency Health Center using a survey method and analyzed with Structural Equation Modeling (SEM) via WarpPLS software. The results indicate that supporting facilities, service quality, and medical personnel competence have a positive and significant direct effect on patient loyalty. Additionally, these three variables positively and significantly impact patient satisfaction, which in turn mediates their influence on patient loyalty. These findings underscore the importance of enhancing comfortable facilities, high-quality services, and professional medical personnel competencies to boost patient satisfaction and loyalty in primary healthcare services. This research is expected to serve as a reference for Community Health Center management in developing strategies to improve service quality and maintain patient loyalty
ANALISIS KUANTITATIF : EXPERT POWER SDM DAN ROOT CAUSE ANALYSIS (RCA) TERHADAP OPTIMALISASI DIMENSI KUALITAS LAYANAN PADA PERUSAHAAN JASA (PERHOTELAN): Expert Power;Analisis Akar Masalah;Dimensi Kualitas Layanan Selji Salgangga; Titin Patimah
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.v9i1.9401

Abstract

Root Cause Analysis (RCA) is a methodology used to identify and address underlying functional causes. The RCA method is highly effective for analyzing system failures, particularly unexpected events, by determining how and why they occur. The expert power of human resources and root cause analysis are believed to influence the optimization of service quality dimensions in service companies, particularly hotels. According to research conducted by Fernida Manopo, service quality significantly impacts consumer satisfaction. However, this research does not specify the variables that affect service quality. Given that service quality comprises multiple dimensions, our study aims to identify the factors influencing the service quality dimension (Y), with expert power of human resources (X1) and root cause analysis (X2) as the independent variables. This study employed a quantitative approach using multiple linear regression analysis. It found that expert power and root cause analysis simultaneously influence service quality dimensions. Root cause analysis had a partial but significant effect on optimizing service quality dimensions, whereas expert power had a partial but non-significant effect on optimizing these dimensions
Penanaman Modal Asing, Penanaman Modal Dalam Negeri Dan Pengeluaran Pemerintah Terhadap Pertumbuhan Ekonomi Di Indonesia Dalam Perspektif Ekonomi Islam Tahun 2019-2023 Anggi Fadila; Dinda Fali Rifan; Gustika Nurmalia
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.v9i1.9407

Abstract

The issue raised is the imbalance between FDI, DDI, and government spending with the fluctuating economic growth rate from 2019 to 2023. This study aims to analyze the effect of Foreign Direct Investment (FDI), Domestic Investment (DDI), and Government Expenditure on Economic Growth in Indonesia from 2019 to 2023 from an Islamic economic perspective. The method used is a quantitative approach with panel data regression analysis using Eviews 10 software on data from 34 provinces in Indonesia. The results show that the three variables, namely FDI, DDI, and government spending, have a positive and significant effect on economic growth in Indonesia, both partially and simultaneously. From an Islamic economic perspective, economic growth is viewed not only in terms of increased output, but also in terms of justice, welfare, and the benefit of society. Therefore, investment and government expenditure policies should be managed in accordance with the principles of justice and sustainability as taught in Islamic values.
ENHANCING SOLDIERS’ SUSTAINABLE PERFORMANCE THROUGH TRANSFORMATIONAL LEADERSHIP AND COMPENSATION: THE ROLE OF ORGANIZATIONAL CITIZENSHIP BEHAVIOR Adityara, Wisnu; Cahyono, Dwi; 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.v9i1.9440

Abstract

This study aims to examine the direct and indirect effects of transformational leadership and compensation on sustainable performance, with Organizational Citizenship Behavior (OCB) as a mediating variable among soldiers of the 509th Infantry Battalion. Using an explanatory research approach, data were collected from 80 soldiers through a structured questionnaire and analyzed using SEM-PLS. The results show that transformational leadership and compensation significantly improve sustainable performance. Both variables also positively influence OCB, which in turn enhances sustainable performance. Mediation testing confirms that OCB partially mediates the effects of transformational leadership and compensation on sustainable performance, indicating that voluntary extra-role behaviors serve as an important behavioral pathway through which leadership and compensation strengthen long-term performance stability. The novelty of this research lies in integrating sustainable performance with leadership, compensation, and OCB within a military context—an area that remains underexplored in previous studies. This study also provides new empirical evidence on how OCB functions as a strategic mediator in high-discipline, high-risk organizational environments. The findings contribute theoretically by reinforcing models of transformational leadership, compensation, OCB, and sustainable performance, while practically offering recommendations for strengthening leadership practices, compensation fairness, and voluntary behaviors to enhance long-term operational readiness in military units.
DETERMINING ERP SUCCESS IN ORGANIZATIONS IN INDONESIA: TESTING AN INTEGRATIVE MODEL OF LEADERSHIP, INNOVATION, AND ORGANIZATIONAL CULTURE Syamsul Rijal; Malik, Anhar Januar
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.v9i1.9627

Abstract

The high failure rate of Enterprise Resource Planning (ERP) implementations demands an in-depth evaluation of non-technical aspects, particularly leadership and organizational dynamics. This study aims to examine the moderated mediation mechanism linking transformational leadership to successful ERP implementation, positioning employee innovative behavior as a mediator and organizational culture as a moderator. Using a quantitative approach with a cross-sectional design, data were collected from 310 professional employees in Indonesia who had used an ERP system for at least one year. Data analysis was conducted using Partial Least Squares-based Structural Equation Modeling (PLS-SEM). The results demonstrate that transformational leadership has a significant positive effect in triggering innovative behavior. The most crucial finding indicates that innovative behavior is the most dominant determinant (β=0.592) in predicting ERP success, surpassing other factors. Furthermore, organizational culture is proven to moderate the relationship, where an adaptive culture serves as a catalyst that strengthens the impact of leadership on innovation. This study concludes that successful digital transformation requires a paradigm shift from a techno-centric approach to a human-centric one, where visionary leaders and a supportive culture are absolute prerequisites for technology adaptation
THE EFFECT OF CAREER DEVELOPMENT, EMPLOYEE PERFORMANCE THROUGH WORK MOTIVATION AS AN INTERVENING VARIABLE AT INSTITUT ABDUL HALIM HASAN BINJAI Adni Nst, Habibah Aulia; Astuti, Desi
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.v9i1.9467

Abstract

This research investigates how career development, employee engagement, and work discipline affect employee performance, with work motivation positioned as an intervening variable at Institut Syekh Abdul Halim Hasan Binjai, involving 41 employees as the sample. Using a quantitative method with Structural Equation Modeling (SEM) based on Partial Least Square (PLS), the study found that career development significantly and positively influenced performance, indicated by a T-statistic of 5.744 > 1.96 and a P-value of 0.000 < 0.05. Employee engagement also had a positive and significant effect (T-statistics = 3.549; P-value = 0.001). In contrast, work discipline did not show a significant impact (T-statistics = 0.839; P-value = 0.406). Work motivation had a significant yet negative effect on performance (T-statistics = 2.353; P-value = 0.023), which points to a mismatch between motivation and workload. Mediation results showed that career development had no significant indirect effect through motivation, while employee engagement demonstrated a meaningful mediating influence (T-statistics = 2.572; P-value = 0.014). Meanwhile, work discipline did not have an indirect effect. Overall, career development and employee engagement emerge as the key drivers of performance, with motivation acting only as a partial mediator
Pengaruh Digital Experience Dan Kepercayaan Terhadap Loyalitas Pemain Gen z Pada Platform Mobile Legends: Peran Mediasi Kepuasan Pemain Marsha, Deni; Karunia, Erick; Irfandy Azis, Muh.; Aswan, Aswan; Rully Febrian, Muhammad
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.v9i1.9744

Abstract

This study investigates the impact of Digital Experience and Trust on the loyalty of Generation Z players in Mobile Legends: Bang Bang, with Player Satisfaction as a mediator. Using a quantitative approach and PLS-SEM analysis of 100 active Gen Z players in Indonesia, the results show that while Digital Experience and Trust significantly enhance satisfaction and loyalty, Player Satisfaction surprisingly exerts a significant negative effect on loyalty. This indicates a satisfaction paradox where satisfaction acts as a competitive mediator; rising expectations among digital natives reduce satisfaction's effectiveness in driving long-term commitment. Theoretically, this highlights a shift in the role of satisfaction in high-tech markets. Practically, developers should prioritize building trust and continuous digital innovation over merely increasing satisfaction to retain Gen Z players
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA Muhamad Eko Wahyu Umaryadi; Eko Edy Susanto; Henny Okta Piyani; Dina Grease Irawati Idiah
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.v9i1.9692

Abstract

This study examines whether managerial ownership, institutional ownership, profitability, and leverage are associated with earnings management among consumer goods companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed, utilizing purposive sampling to include only firms with complete data. The analysis was conducted using multiple linear regression. The results indicate that both managerial and institutional ownership exhibit a positive and statistically significant relationship with earnings management practices. In contrast, performance measures (profitability) and capital structure (leverage) show no significant effect. These findings suggest that ownership structure alone may be insufficient to restrain opportunistic financial reporting behavior, while profitability and debt levels do not appear to be the primary drivers of earnings management within this sample.

Page 21 of 21 | Total Record : 208

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