cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
MEILATY FINTHARIASARI
Contact Email
mheyfinta@umb.ac.id
Phone
+628117392000
Journal Mail Official
jamekisfe@umb.ac.id
Editorial Address
Jl. Bali, Kp. Bali, Kec. Tlk. Segara, Kota Bengkulu, Bengkulu 38119
Location
Kota bengkulu,
Bengkulu
INDONESIA
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
 20   21   22   23   24 
HOW CSR PROGRAMS INFLUENCE CORPORATE IMAGE: INSIGHTS FROM CUSTOMERS OF BRI MANNA BRANCH Meilaty Finthariasari; Anisa Rahma Putri
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.v9i2.10243

Abstract

This study examines the effect of customer perceptions of Corporate Social Responsibility (CSR) programs on the corporate image of Bank Rakyat Indonesia (BRI) Manna Branch, South Bengkulu Regency. Using a descriptive research design, the study targeted BRI customers who had received or were aware of the CSR programs implemented by the branch. Data were collected through observation, interviews, and questionnaires. Descriptive analysis, simple linear regression, and the coefficient of determination (R²) were employed using SPSS. The findings reveal that customer perceptions of CSR programs have a positive and significant effect on the corporate image of BRI Manna Branch. This indicates that more favorable perceptions of CSR initiatives are associated with a stronger corporate image among customers. The results highlight the importance of implementing well-targeted and sustainable CSR programs, supported by effective communication, to enhance customer perceptions and strengthen the bank’s reputation. Consequently, BRI Manna Branch should continue to develop and improve its CSR initiatives to ensure that their benefits are widely experienced by communities in need while simultaneously reinforcing the bank’s positive image
PRODUCTIVE WAQF AND MSME EMPOWERMENT: A SYSTEMATIC LITERATURE REVIEW ON MODELS, IMPACTS, AND IMPLEMENTATION CHALLENGES Ahmad Eko Saputro
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.v9i2.10244

Abstract

Productive waqf has emerged as a strategic Islamic social finance instrument with significant potential to support sustainable economic development, particularly through the empowerment of Micro, Small, and Medium Enterprises (MSMEs). Despite growing scholarly attention, existing studies remain fragmented and context-specific, lacking a comprehensive synthesis of productive waqf models, their empowerment outcomes, and implementation challenges. This study addresses this gap by providing an integrated and up-to-date review of productive waqf literature related to MSME empowerment. The research aims to identify dominant productive waqf models, analyze their impacts on MSMEs, and examine key implementation challenges. Employing a Systematic Literature Review (SLR) approach based on the PRISMA framework, this study reviews 15 peer-reviewed journal articles published between 2020 and 2025. The findings reveal that asset-based productive waqf models dominate the literature (60%), while cash- and financial-based models account for 40%. Productive waqf contributes positively to MSME development by enhancing access to capital, strengthening business capabilities, and fostering income growth, employment generation, and business sustainability. However, regulatory fragmentation, limited waqf literacy, and inadequate managerial capacity continue to hinder its effective implementation
BEYOND LIVE STREAMING: HOW IMMERSION AND CONSUMER TRUST SHAPE PURCHASE INTENTION IN TIKTOK LIVE COMMERCE Muhammad Yasser Iqbal Daulay; Islamuddin
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.v9i2.10310

Abstract

Live-streaming commerce has become a major component of social commerce, particularly on platforms such as TikTok that combine real-time interaction with online shopping. This study examines the effect of live streaming on purchase intention by considering the mediating roles of immersion and consumer trust. Based on the Stimulus–Organism–Response (SOR) framework and Flow Theory, the research explores how live-streaming experiences influence consumers’ psychological responses and behavioral intentions. A quantitative approach was applied using survey data from 229 TikTok users who had watched live-streaming sessions featuring fashion products. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show that both immersion and consumer trust positively and significantly influence purchase intention, with consumer trust exerting a stronger effect. However, live streaming does not significantly affect immersion, consumer trust, or purchase intention. These results suggest that internal psychological factors, particularly trust and immersion, play a more important role than technological features in shaping consumer purchase intentions in live-streaming commerce
ISLAMIC BANKING PROFITABILITY IN FINANCING SUSTAINABLE PRIORITY SECTOR IN INDONESIA Ayu Yuningsih; Romi Adetio Setiawan; Suharyono
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.v9i2.10312

Abstract

This study examines the profitability potential of Islamic banking financing in sustainable economic sectors in Indonesia, particularly industries that implement environmental risk management. Although sustainable financing is a key component of Indonesia’s future economic development, its profitability remains a subject of debate. This research employs the Auto-Regressive Distributed Lag (ARDL) approach to analyze both short-run and long-run relationships between Islamic bank financing and priority sectors of sustainable finance. The study uses monthly time-series data from January 2014 to June 2025, comprising 138 observations. The findings indicate that financing in the manufacturing sector as well as the transportation, warehousing, and communication sectors has significant profitability potential for Islamic banks. However, the study is limited to Islamic banking institutions and requires additional variables to provide a more comprehensive analysis. Future research should utilize more specific bank-level time-series data to better represent the performance of commercial banks in Indonesia. Furthermore, the study recommends strengthening Indonesia’s legal and regulatory framework on sustainable finance taxonomy to establish clearer legal relationships and enhance regulatory certainty among stakeholders
ENVIRONMENTAL MANAGEMENT ACCOUNTING AND RSPO CERTIFICATION ON FIRM VALUE Sandra Ayu Lestari; Insyirah Putikadea
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.v9i2.10330

Abstract

This study examines whether Environmental Management Accounting (EMA) practices and Roundtable on Sustainable Palm Oil (RSPO) certification are reflected in the market valuation of palm oil companies listed on the Indonesia Stock Exchange during 2022–2024. Using purposive sampling, the study analyzes panel data from 19 companies over three years, resulting in 57 firm-year observations. Panel regression is employed to assess the relationship between firm value, EMA implementation, and RSPO certification, while profitability (ROA) and firm size are included as control variables. Model specification tests identify the Random Effect Model as the most appropriate estimation method. The findings indicate that neither EMA practices nor RSPO certification has a statistically significant effect on firm value. In contrast, profitability has a positive and significant impact, whereas firm size is negatively associated with firm value. Drawing on the Natural Resource-Based View and signaling theory, the results suggest that sustainability initiatives may represent environmental capabilities and signals of corporate commitment; however, these signals are not yet strongly incorporated into market valuation within Indonesia’s palm oil industry. The findings highlight the limited market appreciation of sustainability-related practices in this sector
THE INFLUENCE OF ORGANIZATIONAL COMMITMENT AND JOB SATISFACTION ON EMPLOYEE WELL-BEING THROUGH OCB Saniya Lathifa Oktaviana Cahya Jati; Dewie Tri Wijayati Wardoyo; Andre Dwijanto Witjaksono
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.v9i2.10334

Abstract

This study examines the influence of organizational commitment and job satisfaction on employee well-being, with Organizational Citizenship Behavior (OCB) serving as a mediating variable, at PT Dwima Jaya Utama, Central Kalimantan. Employee well-being is a critical issue in human resource management, as it affects employees' psychological condition, performance, and sustainability at work. The objective of this research is to analyze both the direct and indirect relationships among these variables. This study employs a quantitative approach using a causal-comparative (ex post facto) design. Data were collected through questionnaires distributed to 97 office employees using a census method and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that organizational commitment does not have a significant direct effect on employee well-being but has a positive and significant effect on OCB. Meanwhile, job satisfaction significantly influences both employee well-being and OCB. OCB also has a significant positive effect on employee well-being and mediates the relationship between organizational commitment and job satisfaction on employee well-being. In conclusion, employee well-being is influenced more by job satisfaction and social behavior (OCB) than by commitment alone
COMPENSATION, WORK ENVIRONMENT, AND MOTIVATION AS PREDICTORS OF EMPLOYEE JOB SATISFACTION Akbar Agapitus; Nina Fitriana; Herlan Djunaidi; Irayani; Yolanda Veybitha
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.v9i2.10339

Abstract

This study aims to examine the effect of compensation, work environment, and work motivation on employee job satisfaction at Kursus Kampung Inggris Tempirai, PALI Regency. This research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 43 respondents. The data analysis technique used is multiple linear regression with SPSS version 26. The results show that compensation, work environment, and work motivation have a positive and significant effect on employee job satisfaction, both partially and simultaneously. The F-test result shows a significance value of 0.000 (< 0.05), indicating that all independent variables simultaneously affect job satisfaction. The t-test results also indicate that each independent variable has a significant individual effect on job satisfaction. Therefore, improving compensation systems, creating a supportive work environment, and increasing employee motivation are essential strategies to enhance job satisfaction
STRATEGIC ROLE OF HUMAN CAPITAL DEVELOPMENT IN ACHIEVING ORGANIZATIONAL SUSTAINABILITY: EVIDENCE FROM UNIVERSITIES IN PALEMBANG Irayani; Frecilia Nanda Melvani; Mariyam Zanariah; Suharty; Acika Sabilillah
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.v9i2.10359

Abstract

The sustainability of higher education institutions depends largely on their ability to develop and manage human capital effectively. This study examines the role of human capital development in supporting organizational sustainability at universities in Palembang. A qualitative case-study approach was employed to explore human capital practices in depth. Data were collected through semi-structured interviews, direct observations, and document reviews involving university leaders, human resource personnel, and academic staff. The data were analyzed using thematic analysis to identify key patterns and insights. The findings reveal that human capital development contributes significantly to organizational sustainability through structured training programs, knowledge-sharing activities, and continuous competency enhancement. These initiatives help universities adapt to environmental changes, foster innovation, and strengthen organizational resilience. Furthermore, the alignment of human resource development strategies with institutional goals was identified as a critical factor in achieving sustainable outcomes. This study highlights the strategic importance of human capital in sustaining higher education institutions and provides practical insights for university management in designing effective and sustainable human resource development strategies.
ANALYSIS OF THE REALIZATION OF THE REGIONAL REVENUE AND EXPENDITURE BUDGET OF EAST BARITO REGENCY IN 2023-2024 IN SUPPORTING REGIONAL FINANCIAL EFFICIENCY Anisa Noor Aulia; Tri Hidayati; Arif Mubarok; Muhammad Zainal Arifin
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.v9i2.10514

Abstract

This study examines the realization of the Regional Revenue and Expenditure Budget (APBD) of East Barito Regency during 2023–2024 to assess its contribution to regional financial efficiency. While previous studies have largely focused on single-year evaluations, comparative multi-year analyses remain limited. This research addresses that gap by evaluating APBD performance using the Value for Money framework (economy, efficiency, and effectiveness). A descriptive qualitative approach was employed through data triangulation, including key informant interviews, non-participant observation, and validation of audited Local Government Financial Statements (LKPD). The findings reveal a significant improvement in fiscal performance in 2024. Revenue realization exceeded the budget target, reaching 101.22%, supported by increased transfer revenues. Expenditure absorption also improved, with overall spending realization of 92.22% and capital expenditure realization of 91.70%. In addition, the Budget Financing Surplus (SiLPA) decreased substantially from Rp154.28 billion in 2023 to Rp30.97 billion in 2024, indicating greater budgetary effectiveness and more efficient financial management

Page 24 of 24 | Total Record : 239

 20   21   22   23   24 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 9 No. 2 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 3 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 1 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) Vol. 7 No. 2 (2024): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) Vol. 7 No. 1 (2024): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) Vol. 6 No. 2 (2023): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) Vol. 6 No. 1 (2023): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) Vol. 5 No. 2 (2022): Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 5 No. 1 (2022): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam Vol. 4 No. 2 (2021): Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 4 No. 1 (2021): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 2 (2020) Vol. 3 No. 1 (2020) More Issue