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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 239 Documents
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DO VAT INCREASES AND DIGITAL MARKETING AFFECT GEN Z PURCHASE DECISIONS? THE MODERATING EFFECT OF E-COMMERCE TRANSACTIONS Nensi Yuniarti. Zs; Inda Tri Rahayu; Furqonti Ranidiah; Dinal Eka Pertiwi
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (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.v9i2.8916

Abstract

In the digital era, consumer behavior—especially among Generation Z—has changed significantly due to easy access to information and online shopping. This generation is technologically literate, values experiences, is socially aware, and is influenced by peers and influencers. This study aims to analyze the effects of value-added tax (VAT) increases and digital marketing on Generation Z’s purchasing decisions, with e-commerce transactions serving as a moderating variable. The research employs a quantitative approach, collecting primary data  through an online questionnaire from 294 students of the Faculty of Economics and Business at Universitas Muhammadiyah Bengkulu. Participants were selected using the Slovin formula from a population of 1,108 students. Data were analyzed using SmartPLS 4. The results indicate that VAT increases have no significant effect on purchasing decisions (t = 1.816; p = 0.069), whereas digital marketing has a significant effect (t = 2.894; p = 0.004). Additionally, e-commerce transactions do not moderate the effects of VAT increases (t = 0.324; p = 0.746) or digital marketing (t = 0.858; p = 0.391) on purchasing decisions.
THE EFFECT OF TAX PLANNING AND TAX BURDEN ON EQUITY IN BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2021-2023 Ahmad Junaidi; Ummul Khair; Dinal Eka Pertiwi; Tiara Nopita Lestari
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (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.v9i2.9025

Abstract

Taxes are mandatory contributions from citizens to the state that are enforced by law and used to finance state expenditures for the public interest and welfare of society. Taxes are a major source of state revenue that is important for national development. This study aims to analyze the impact of tax planning and tax burden on equity in banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The research method used is quantitative with secondary data obtained from various published sources. A sample of 29 companies was selected from a population of 47 using purposive sampling, and analyzed using SPSS version 26. The results show that tax planning does not have a significant effect on equity, as seen from the p-value of 0.691 and the path coefficient value of -0.399, which is negative. Tax burden has a positive and significant effect on motorized equity, as seen from the p-value of 0.005 and the path coefficient value of 2.927, which is positive. Tax planning and tax burden have a positive and significant combined effect on equity, as indicated by a p-value of 0.015 and a path coefficient of 4.437, which is positive
THE EFFECT OF MARKET VALUE ADDED, LEVERAGE, LIQUIDITY, COMPANY SIZE, AND SALES GROWTH ON LQ45 STOCK PRICES Suci Arnita Sari; Zul Azmi; Muhammad Ahyaruddin
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (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 examine the effect of Market Value Added, Leverage, Liquidity, Firm Size, and Sales Growth on stock prices LQ45. The method used in this study is quantitative. The objects analyzed are companies listed on the LQ45 index for the 2019-2024 period, with sampling techniques using purposive sampling, resulting in 22 companies that meet the criteria. The method applied for data analysis is multiple linear regression analysis. The test outcomes reveal that Market Value Added positively and significantly impacts stock prices, Leverage negatively and significantly affects stock prices, whereas Liquidity and Firm Size do not have a significant impact on stock prices. Moreover, Sales Growth exerts a considerable negative impact on stock prices.
ANALYSIS OF PRODUCTIVE ZAKAT MANAGEMENT AND FUND DISTRIBUTION ZAKAT FOR ECONOMIC EMPOWERMENT OF MUSTAHIK AT BAZNAS BENGKULU PROVINCE Rezka Anastasha; Adi Mansah; Amir Mukadar
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (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.v9i2.9122

Abstract

This article aims to analyze the implementation of the Zakat Maal Distribution System  at the National Zakat Agency of Bengkulu City (BAZNAS). The analysis seeks to determine whether the zakat maal distribution system  complies with Islamic Sharia principles and government regulations. This study employed field research, also known as empirical research. Data were collected through direct interviews with BAZNAS employees in Bengkulu City and several zakat recipients. The results indicate that the distribution process has been running quite well and aligns with Islamic principles as well as applicable laws and regulations in Indonesia. The National Zakat Agency (BAZNAS) of Bengkulu City has distributed zakat funds to various groups categorized as mustahik (zakat recipients), including the poor, the needy, converts to Islam, and others. The utilization of zakat funds covers various areas, such as educational assistance, business support, social aid, and healthcare. Although zakat distribution has been successful,  low public awareness remains a challenge, leading to uneven distribution. Therefore, monitoring and evaluation are essential to ensure zakat programs reach their intended beneficiaries.
PROFESSIONALISM, WORK FACILITIES, AND COMPETENCE AS DETERMINANTS OF EMPLOYEE PERFORMANCE THROUGH AFFECTIVE COMMITMENT: EVIDENCE FROM THE BONDOWOSO REGENCY EDUCATION OFFICE Edi Riyanto; Budi Santoso; Riyanto Setiawan
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (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.v9i2.9252

Abstract

Effective human resource management plays an important role in improving organizational performance, particularly in the education sector. This study examines the effects of professionalism, work facilities, and competence on the performance of employees at the Bondowoso Regency Education Office, with affective commitment serving as a mediating variable. A quantitative approach was employed using a survey method. The sample consisted of employees of the Bondowoso Regency Education Office selected through an appropriate sampling technique. Data were analyzed using Structural Equation Modeling (SEM) based on WarpPLS to assess both direct and indirect relationships among variables. The findings reveal that professionalism, work facilities, and competence positively and significantly influence employee performance. These variables also positively affect affective commitment, which subsequently mediates their impact on performance. The results support organizational behavior theories emphasizing the role of individual capabilities and workplace conditions in enhancing performance through employee commitment. This study contributes to the literature by extending the understanding of the relationships among professionalism, work facilities, competence, affective commitment, and performance in the public sector. Practically, the findings suggest that organizations should strengthen employee training, improve work facilities, and foster affective commitment to enhance employee performance and the quality of educational services
EXAMINE THE ROLE OF WORK ETHIC IN STRENGTHENING THE INFLUENCE OF WORK-LIFE BALANCE AND COMPETENCE ON EMPLOYEE PERFORMANCE Reky Arif Rahman; Budi Santoso; Haris Hermawan
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (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.v9i2.9337

Abstract

The Probolinggo Correctional Institution Class IIB plays a vital role in the implementation of correctional functions. Employee performance is a key factor in the success of any institution; therefore, work-life balance and competence are considered crucial in influencing work ethic and overall productivity. This study aims to examine the impact of work-life balance and competence on the performance of employees at Probolinggo Class IIB Prison, as well as the mediating role of work ethic in this relationship. The research employed a quantitative survey approach, involving a sample of employees from Probolinggo Class IIB Prison. Data were analyzed using Structural Equation Modeling (SEM) with the WarpPLS statistical tool. The results indicate that work-life balance and competence have a positive and significant effect on employee performance. Additionally, work-life balance and competence positively and significantly influence employee work ethic. Work ethic was found to mediate and strengthen the relationship between work-life balance, competence, and performance improvement. Therefore, work ethic is a critical factor linking competence and work-life balance to the performance of prison employees. It is recommended that prison management implement ongoing programs that support work-life balance and competency training to achieve optimal professionalism and productivity.
PUBLIC SERVICE QUALITY AND COMMUNITY RETENTION IN ENHANCING PUBLIC SATISFACTION: THE MEDIATING ROLE OF TRUST AT JEMBER POLICE Agus Yudi Kurniawan; Budi Santoso; Feti Fatimah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (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.v9i2.9485

Abstract

Quality police services are one of the main factors in building public trust and satisfaction with the police institution. However, there are still challenges in improving the quality of service and effective community retention as a form of support and loyalty to the Jember Police. This study aims to examine the influence of service quality and community retention on community satisfaction in the Jember Regional Police with the role of intervening in public trust. The research method used a quantitative approach by collecting questionnaire distribution data and then in Structural Equation Modeling (SEM) analysis with the WarpPLS statistical tool. The results of the analysis showed that the quality of service and community retention had a positive and significant influence on community satisfaction, both directly and through trust interventions. Trust has proven to be an important mechanism that strengthens the relationship between service quality and retention to community satisfaction. This finding provides strategic implications for the Jember Regional Police to continue to improve the quality and retention of services as an effort to build and maintain public trust in order to increase satisfaction and loyalty of service users. This research also opens up opportunities for the development of a more responsive and reliable public service system in police institutions.
DEVELOPMENT OF THE PENTAHELIX TO HEXAHELIX MODEL IN RAJAPOLAH TASIKMALAYA HANDICRAFT SMEs Depy Muhamad Pauzy; Ristina Siti Sundari; Hary Firmansyah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (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.v9i2.9649

Abstract

This study aims to develop the pentahelix model into a hexahelix model to strengthen woven handicraft Small and Medium Enterprises (SMEs) in Rajapolah, Tasikmalaya. While the pentahelix model emphasizes collaboration among government, academia, businesses, communities, and media, it has not fully addressed challenges related to financing access, innovation sustainability, and SME performance. Therefore, this study introduces financial institutions as a sixth actor, creating a hexahelix framework that integrates banks, cooperatives, investors, and digital financial platforms. Using NVivo 12 Pro to analyze data from in-depth interviews, the findings reveal that financial institutions have not yet become an effective driver of business expansion. Many entrepreneurs remain reluctant to utilize external financing due to concerns about loan requirements, interest obligations, and installment payments, particularly amid uncertain business conditions. The study concludes that the hexahelix model has the potential to strengthen cross-sector collaboration, support the sustainability of culture-based local economies, and enhance SME performance. However, its effectiveness depends on improving entrepreneurs’ financial literacy and ensuring that financial institutions provide accessible and secure financing schemes that address the concerns of handicraft business owners.
RELATIONSHIP BETWEEN DIGITAL GREEN MARKETING, EASE OF APPLICATION, CUSTOMER SATISFACTION, AND CUSTOMER LOYALTY Catur Palupi; Eko Budi Satoto; Retno Endah Supeni
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (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.v9i2.9847

Abstract

The era of globalization is the basis for the increasing use of mobile banking services and the demand for the application of sustainability principles in banking marketing practices, especially in the BRImo application. Green digital marketing and ease of use of applications are seen as important factors that can affect customer satisfaction and loyalty in the current era of digital banking transformation. This study uses a quantitative approach with a survey technique to customers who use the BRImo application as respondents, where data is collected through a structured questionnaire and analyzed to test the influence of digital green marketing and ease of application on customer satisfaction and loyalty, including the role of satisfaction as a mediating variable. The results of the study show that green digital marketing and ease of application have a positive and significant effect on customer satisfaction of BRImo users, which further strengthens customer loyalty, as well as that these two variables also have a significant direct influence on loyalty. This study aims to analyze the influence of Green digital marketing and ease of application on customer loyalty of BRImo users, both directly and indirectly through customer satisfaction as a mediation variable
DOES EMPLOYEE ENGAGEMENT MEDIATE WELL-BEING? A STUDY ON FEMALE EMPLOYEES AT THE MINISTRY OF POPULATION AND FAMILY DEVELOPMENT Irma Ahmad; Siti Safaria
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (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.v9i2.9877

Abstract

The well-being of female employees in the public sector is critical due to dual professional and domestic responsibilities that affect organizational productivity. This study examines the mediating role of employee engagement in the relationships between work-life balance, perceived organizational support (POS), and the well-being of female employees at the Ministry of Population and Family Development. A quantitative explanatory design was employed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). Data from 100 female employees were collected via Likert-scale questionnaires and analyzed with SmartPLS 3.2.7. Results indicate that work-life balance significantly and positively influences employee engagement (β=0.599; p=0.000) and well-being (β=0.608; p=0.001). POS significantly affects employee engagement (β=0.391; p=0.000) but not well-being (β=0.167; p=0.051). Employee engagement has no significant effect on well-being (β=0.185; p=0.272) and does not mediate the relationships between work-life balance and well-being (β=0.111; p=0.296) or POS and well-being (β=0.072; p=0.277). Organizations should prioritize flexible work policies and gender-specific support to enhance well-being and productivity

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