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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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ENHANCING STROKE PATIENT SATISFACTION THROUGH SERVICE QUALITY, TRUST, AND PATIENT-CENTERED CARE Zaim Tsaqif Qisthi Haidi; Diyah Probowulan; 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.v9i2.9952

Abstract

Patient satisfaction is an essential indicator of healthcare performance, particularly in stroke care, which involves complex and long-term treatment. This study examines the effects of service quality and trust on stroke patient satisfaction, with Patient-Centered Care (PCC) as a mediating variable, at RSI PKU Muhammadiyah Pekajangan Pekalongan. Using a quantitative explanatory approach, data were collected from 150 stroke patients through structured questionnaires selected via proportional and purposive sampling. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings reveal that service quality has a significant positive effect on patient satisfaction and PCC. Trust significantly influences PCC but does not directly affect patient satisfaction. PCC has a significant positive effect on patient satisfaction and mediates the relationships between service quality and satisfaction as well as between trust and satisfaction. These results emphasize the importance of enhancing service quality and trust through patient-centered care implementation to improve stroke patient satisfaction and healthcare service outcomes.
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.v9i2.9983

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. The traditional pentahelix model, involving government, academia, business actors, communities, and media, has not fully addressed challenges related to financing access, innovation sustainability, and SME performance. Therefore, this study introduces financial institutions as a sixth actor within a collaborative hexahelix framework. Data were analyzed using NVivo 12 Pro based on in-depth interviews with relevant stakeholders. The findings reveal that financial institutions have not yet become an effective driver of business expansion due to entrepreneurs’ concerns regarding interest payments, financing requirements, and installment obligations. Many SME owners remain reluctant to utilize formal financing because of uncertainty about their ability to meet future repayment commitments amid changing business conditions. Nevertheless, the hexahelix model has the potential to foster stronger cross-sector collaboration and support the sustainability of culture-based local economies, provided that entrepreneurs’ financial literacy improves and financial institutions offer more accessible and secure financing schemes.
FROM BROWSING TO BUYING: MICRO-CELEBRITY CONTENT AUTHENTICITY AND GEN Z’S IMPULSE PURCHASING BEHAVIOR Lady Lady; Kelly Lim; Hepy Hefri Ariyanto
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.v9i2.9993

Abstract

The rapid acceleration of digital transformation has significantly reshaped consumer patterns, particularly among Generation Z, who increasingly rely on online marketplaces for skincare consumption. Grounded in the Stimulus–Organism–Response (S–O–R) framework, this study analyzes how micro-celebrity content authenticity influences utilitarian and hedonic browsing, and how these internal processes subsequently drive reminiscence and designed impulse purchases. Utilizing a quantitative approach, data were collected from 266 valid Generation Z respondents in Indonesia through purposive sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results support all seven hypotheses, indicating that micro-celebrity content authenticity acts as a significant stimulus triggering both rational and emotional search patterns. Notably, hedonic browsing was identified as the critical mediating mechanism translating authentic digital content into spontaneous buying actions, exerting the strongest influence on reminiscence impulse purchases. These findings enrich the theoretical understanding of online consumer behavior and provide practical insights for skincare brands to prioritize content credibility and emotional engagement over traditional advertising metrics
EMPLOYEE COMPETENCE, MOTIVATION, AND PERFORMANCE: DOES WORK DISCIPLINE STRENGTHEN RELATIONSHIPS? Hotima; Ima Andriyani; Rosalina Febrica Mayasari; Sari Sakarina
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.v9i2.10047

Abstract

This study investigates the role of work discipline as a moderating variable in the relationship between competence, motivation, and employee performance among Government Employees with Work Agreements (PPPK) at the Regional Development Planning, Research, and Development Agency of Banyuasin Regency. A quantitative approach using a survey method was employed, involving 48 respondents. Data were collected through Likert-scale questionnaires and analyzed using SmartPLS version 3.2.9. The findings reveal that competence and motivation have a positive and significant effect on both work discipline and employee performance. However, work discipline was not found to significantly moderate the influence of competence and motivation on employee performance. These results suggest that competence and motivation directly affect employee performance  without being strengthened or weakened by work discipline. Although this study is limited to a single institution with a relatively small sample size, its findings contribute to the  human resource management literature, particularly regarding the limitations of moderating variables, and provide practical insights for government institutions in designing strategies to enhance employee performance.
EMPLOYEE TRAINING, DEVELOPMENT, AND PERFORMANCE: EXAMINING THE INTERVENING EFFECT OF JOB SATISFACTION IN THE MUSI BANYUASIN REGIONAL INSPECTORATE Ari Masyhuri; Manisah; Ima Andriyani
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.v9i2.10082

Abstract

Using job satisfaction as a mediator, this research analyzes the relationship between employee development and performance at the Musi Banyuasin Regency Inspectorate. A causal associative design was employed in this quantitative research. A total of 138 respondents were randomly selected from 208 civil servant employees. Data were collected using a Likert-scale questionnaire and analyzed using PLS-SEM with SmartPLS version 3.2.9. The research confirms that staff training and development initiatives have a positive impact on job satisfaction. Findings indicate a strong and positive correlation between training and development programs and employee productivity. Employees who are satisfied with their jobs tend to perform better overall. The results of the indirect effects analysis demonstrate that job satisfaction mediates the relationship between training, professional development, and employee performance. The training and development programs attended by Musi Banyuasin Regency Inspectorate staff directly and indirectly improve performance
THE EFFECT OF LIQUIDITY, PROFITABILITY AND CAPITAL STRUCTURE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Melani Nayasabila; Nurlaili; Sania Nuraziza
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.v9i2.10155

Abstract

This current inquiry intends to scrutinize the influence of capital structure, liquidity, and profitability upon corporate social responsibility (CSR) disclosure within power entities recorded on the Indonesian securities market between 2021 and 2024. The investigation adopts a numerical framework implementing annual sports data as secondary information, subsequently analyzed by panel data regression and the common effect model (CEM).the results show that liquidity possesses a favorable and substantial consequence, profitability displays zero and negligible results and capital structure exerts an adverse and meaningful outcome upon corporate social responsibility disclosure. Simultaneously, CSR disclosure is substantially influenced by liquidity, profitability, and capital structure. The studys findings confirm that a companys financial position, particularly its liquidity and profitability, significantly influences energy sector enterprises to enhance their disclosure of corporate social responsibility (CSR) information.
ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MODEL ALTMAN Z-SCORE MODIFIKASI PADA PERUSAHAAN INFRASTRUKTUR DI BEI PERIODE 2021–2025 Odie Andika Tidar Zakawali; Marno Nugroho
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.v9i2.10176

Abstract

This study employs a descriptive quantitative approach using the Modified Altman Z-Score model to assess the financial health and bankruptcy risk of infrastructure companies. The model utilizes four financial ratios: Working Capital to Total Assets (X1), Retained Earnings to Total Assets (X2), Earnings Before Interest and Taxes to Total Assets (X3), and Book Value of Equity to Total Liabilities (X4). The analysis is based on annual financial statements from 2021–2024 and the third-quarter (Q3) 2025 interim financial statements of eight selected companies. The results indicate significant differences in financial conditions across the infrastructure sector. State-owned construction companies, namely Waskita Karya (WSKT) and Wijaya Karya (WIKA), consistently remained in the Distress Zone, with declining Z-Score values that eventually became negative. Adhi Karya (ADHI), Pembangunan Perumahan (PTPP), and Jasa Marga (JSMR) were generally classified in the Grey Zone, reflecting vulnerable but relatively stable conditions. Meanwhile, Bukaka Teknik Utama (BUKK), Citra Marga Nusaphala Persada (CMNP), and Nusantara Infrastructure (META) consistently occupied the Safe Zone. Overall, low profitability and high debt levels were identified as the primary factors contributing to bankruptcy risk among several issuers.
PURCHASE INTENT IN E-COMMERCE: THE IMPACT OF SCARCITY AND DISCOUNT VOUCHER STRATEGIES ON SHOPEE USERS IN BENGKULU CITY Delfi Novtiara; Meilaty Finthariasari
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.v9i2.10236

Abstract

This study examines the effect of Scarcity and Voucher Discounts on Purchase Intent among Shopee users in Bengkulu City. Despite significant e-commerce growth globally, the conversion rate from intent to actual transaction remains relatively low, indicating a critical gap in promotional effectiveness in regional markets. This study discusses the lack of empirical evidence regarding the simultaneous impact of scarcity and discount vouchers, especially in developing a digital context such as Bengkulu. Using a quantitative descriptive approach, data was collected from 110 active Shopee users aged 18-35 years through purposive sampling. The analysis used multiple linear regression using SPSS software. The results show that Voucher Scarcity and Discount positively and significantly affect Purchase Intent individually. Discount vouchers were found to be the dominant variable that influenced consumer behavior. Simultaneously, these two variables explain 68.7% of the variance of Purchase Intent. These findings suggest that integrating scarcity strategies with discount vouchers can effectively increase consumer purchase intent. This study contributes to the digital marketing literature and offers practical implications for MSMEs and platform managers in optimizing promotional strategies.
ASSESSING THE IMPACT OF EMPLOYEE SKILLS AND TRAINING ON EMPLOYEE PERFORMANCE THROUGH THE MODERATING ROLE OF EMOTIONAL MANAGEMENT Meilaty Finthariasari; Mella Widdia
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.v9i2.10237

Abstract

This study examines the effects of employee skills and training on employee performance, with emotional management serving as a moderating variable, at PT Bio Nusantara Teknologi Bengkulu. A quantitative survey approach was employed, with data collected through questionnaires distributed to permanent employees. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The results indicate that employee skills and training have a positive and significant effect on employee performance. Emotional management also significantly influences employee performance. Furthermore, moderation analysis reveals that emotional management strengthens the relationship between employee skills and employee performance but does not moderate the relationship between employee training and employee performance. These findings suggest that employee skills and job-relevant training are important determinants of performance improvement. In addition, employees’ ability to manage their emotions enhances the contribution of skills to performance, highlighting the importance of emotional management in the workplace
WORK PRODUCTIVITY DETERMINANTS: THE EFFECTS OF WAGES AND OCCUPATIONAL SAFETY AT PT MUTIARA SAWIT SELUMA Ayati Mariam Nurlima Putri; Sri Ekowati
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.v9i2.10242

Abstract

This study aims to determine the effect of wages and occupational safety on the work productivity of field workers at pt mutiara sawit seluma. this type of research is a quantitative descriptive study. the population of this study is field workers at pt mutiara sawit seluma as the object of research with a total sampling technique. the data collection technique used is a questionnaire. while the data analysis technique uses descriptive analysis, inferential analysis using spss, multiple linear regression analysis, and coefficient of determination (R2) analysis. the results of this study indicate that wages have a positive effect on the work productivity of field workers at PT. Mutiara Sawit Seluma. this means that the higher and more appropriate the wages received, the higher the work productivity of field workers. Occupational safety has a positive effect on the work productivity of field workers at pt mutiara sawit seluma. the better the implementation of work safety, the higher the work productivity produced. wages and occupational safety simultaneously or together have a positive and significant effect on the work productivity of field workers at pt mutiara sawit seluma, thus indicating that both independent variables have an important role in increasing the work productivity of field workers.

Page 23 of 24 | Total Record : 239

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