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Karona Cahya Susena
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Journal of Management, Economic, and Accounting
Published by Universitas Dehasen Bengkulu
ISSN : -     EISSN : 29624134     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Management, Economic, and Accounting is a peer-reviewed journal. JMEA invites academics and researchers who do original research in the fields of economics, management, and accounting, 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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 467 Documents
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Analysis of The Common Size Method in Assessing The Financial Performance of Indonesian Syariah Bank Rizky Ramadhan Pratama; Neri Susati; Kamelia Astuty
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1705

Abstract

The purpose of this study is to analyze the financial statement structure of Bank Syariah Indonesia using the common size method. The method used in this study is quantitative, examining the financial performance of Bank Syariah Indonesia after analyzing its financial statements using the common size method, with profitability ratios measured by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The results of the common size analysis of Bank Syariah Indonesia's balance sheet for the 2022–2025 period indicate that the bank's total assets showed significant growth from approximately IDR 305.73 trillion in 2022 to approximately IDR 456 trillion in 2025, indicating strong business expansion through increased financing and customer fundraising. In the asset structure, murabahah receivables and ijarah lease receivables remain dominant, although their percentages have decreased from 40.83% and 39.50% in 2022 to 32.73% and 31.77% in 2025, indicating the diversification of Islamic financing into other instruments as a source of bank asset growth. Meanwhile, based on the profit/loss statement and profitability ratio analysis, Bank Syariah Indonesia demonstrated a consistent and solid performance growth trend during 2022–2025, with fund management income as mudharib and other operating income increasing sharply from 2022 to 2025. A common-size analysis also shows that although third-party profit-sharing rights increased during this period, the contribution of the bank's own profit-sharing rights remained significant, while profitability ratios such as ROA, ROE, and NPM generally increased or remained healthy, reflecting operational efficiency, the bank's ability to utilize assets, and its effectiveness in generating net profit relative to equity during the period.
The Effect of ESG Score, Leverage, and Company Size on Company Value in the Financial Sector Listed on the IDX for the 2020–2024 Period Rachma Nadhila Sudiyono; Ria Hartati; Thina Oktarina; Dwi Purwaningrum; Yunita Rahmawati
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1714

Abstract

This study aimed to analyze the effect of ESG Score, Leverage, and Firm Size on Firm Value in financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. Firm value was measured using the Price to Book Value (PBV) ratio, leverage was measured using the Debt to Equity Ratio (DER), firm size was measured using the natural logarithm of total assets, and ESG Score was obtained from companies' sustainability reports. This study employed a quantitative approach with an associative method. The research population consisted of 45 financial sector companies, with a sample of 20 companies selected through purposive sampling, yielding 100 observation data. Secondary data in the form of annual financial reports and sustainability reports were obtained from www.idx.co.id. Panel data regression analysis was applied using EViews 9.0 software. Model selection results indicated that the Random Effect Model (REM) was the most appropriate model. The findings revealed that ESG Score, Leverage, and Firm Size had no significant effect on Firm Value, both partially and simultaneously. The coefficient of determination (R²) of 0.032833 indicated that only 3.28% of the variation in Firm Value was explained by ESG Score, Leverage, and Firm Size, while the remaining 96.72% was attributed to other factors not examined in this study.
Skepticism as a Mediating Mechanism in the Relationship between Sustainability Literacy and Students' Green Consumption Behavior Muhammad Shidiq Al Mutawakkil; Muhammad Taufik; Nurbiah; Linda Arisanty Razak; Ismail Badollahi
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1718

Abstract

This study examines the influence of sustainability literacy on green consumption behavior among university students and tests the mediating role of green skepticism. Using a quantitative explanatory approach with a cross-sectional survey of 100 active students at Indonesian universities, data were analyzed via PLS-SEM (SmartPLS). Outer model evaluation confirmed convergent validity (factor loading ≥ 0.651; AVE > 0.59) and construct reliability (CR > 0.94; CA > 0.93). Inner model results demonstrate: sustainability literacy positively and significantly affects green consumption behavior (β = 0.484; t = 5.480; p < 0.001) and green skepticism (β = 0.648; t = 8.150; p < 0.001); green skepticism positively and significantly affects green consumption behavior (β = 0.386; t = 4.120; p < 0.001); and green skepticism partially mediates the relationship (β indirect = 0.250; 95% CI = [0.146; 0.352]). R² = 0.625 indicates substantial predictive power. Findings confirm that knowledge-based green skepticism functions as a catalyst for selective green consumption, not a barrier.
Islamic Fintech As A Medium For Sharia Financial Literacy In The Digital Era: A Systematic Literature Review Ismail Nura; Muallif Masyhuri; Husnul Mirzal; Rizki Mulia Nanda
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1723

Abstract

Indonesia is home to the world's largest Muslim population, yet its Islamic financial literacy rate remains significantly lower than conventional financial literacy. At the same time, sharia-based financial technology (fintech) continues to expand its reach across segments of society that previously had limited access to Islamic financial services. This gap raises a critical question: can Islamic fintech serve as a meaningful bridge to Islamic financial literacy? This article employs a Systematic Literature Review (SLR) using the PRISMA protocol, analyzing 28 selected articles from multiple scientific databases covering the period 2020–2025. The findings reveal that Islamic fintech functions not merely as a transactional tool, but also as an effective educational medium for sharia financial literacy through embedded education features, direct transactional learning, digital communities, and gamification. Nevertheless, the digital divide, low public trust, and the complexity of Islamic financial terminology remain tangible barriers. This study contributes a research roadmap for the development of digitally-based Islamic financial literacy in Indonesia.
Zakat as an Instrument of Income Redistribution: an Analysis from the Perspective of Islamic Microeconomics Rizki Mulia Nanda; Nurul Hikmah; Fathin Azzahra; Husnul Mirzal; Ismail Nura
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1730

Abstract

This article examines the role of zakat as an instrument of income redistribution through the lens of Islamic microeconomics. Drawing on 22 peer-reviewed articles published between 2015 and 2025, selected through a Systematic Literature Review (SLR) methodology, the study identifies three principal mechanisms through which zakat operates: first, it facilitates direct income transfers to mustahik, substantially enhancing their welfare in accordance with the principle of diminishing marginal utility; second, it corrects distributional failures that market mechanisms alone are unable to resolve; and third, it stimulates the purchasing power of lower-income groups, thereby generating a local economic multiplier effect. On the basis of these findings, this article contends that zakat ought to be recognized not merely as a philanthropic obligation, but as an integral component of a just and inclusive economic architecture. Realizing this potential in practice requires the reinforcement of institutional governance and the professional management of zakat collection and distribution.
Representation Of Tourism Product Attributes And Visit Intention Through Electronic Word Of Mouth: A Content Analysis Of Tourist Reviews Of Holbung Hill, Samosir Ruth Letare Nur Cahaya Lumbanraja; Amrin Mulia U. Nasution
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1731

Abstract

Holbung Hill is one of the leading nature-based tourism destinations in Samosir Regency that has gained increasing exposure through tourists’ online reviews. This study aims to analyze the tourism product attributes represented in online tourist reviews and to identify how electronic word of mouth (e-WOM) reflects tourists’ visit intention. A qualitative approach with content analysis was employed using 120 tourist reviews collected from Tripadvisor and AllTrails between January and June 2026. The data were analyzed through data reduction, thematic coding, categorization, data display, and conclusion drawing. The findings reveal that natural attraction is the most dominant tourism product attribute, particularly the panoramic view of Lake Toba and the surrounding green hills, which constitute the destination’s primary competitive advantage. In contrast, amenities and accessibility remain the main weaknesses, as reflected in recurring complaints regarding the limited availability of sanitation facilities, insufficient supporting infrastructure, and slippery hiking trails during the rainy season. Furthermore, the analysis indicates a shift in the role of e-WOM, from providing practical travel information (informational warning) to serving as a promotional medium (promotional recommendation) that encourages potential visitors to visit the destination. Despite several negative reviews concerning facilities, visit intention is predominantly represented by tourists’ willingness to recommend the destination and their intention to revisit. These findings suggest that the outstanding natural attractions compensate for the limitations of amenities, thereby fostering positive perceptions and strengthening tourists’ visit intention toward Holbung Hill.
The Influence Of Electronic Word Of Mouth And Brand Trust On Product Purchase Decisions Among Tokopedia Application Users kadek Sadu Gunawan; Fridayana Yudiaatmaja
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1759

Abstract

This study was conducted to determine how Electronic Word Of Mouth and Brand Trust influence Product Purchasing Decisions on Tokopedia platform users. This study was conducted on Tokopedia application users to determine the influence of Electronic Word Of Mouth and Brand Trust on Product Purchasing Decisions. The results of the study indicate that Electronic Word Of Mouth (X1) influences Product Purchasing Decisions (Y). Brand Trust (X2) influences Product Purchasing Decisions (Y). And Electronic Word Of Mouth (X1) and Brand Trust (X2) jointly influence Product Purchasing Decisions (Y). Information or messages contained in eWOM can be a reference for consumers in evaluating a product or brand. Brand trust is the consumer's point of view with the brand and the sense of trust in the brand, satisfaction, experience, and direct use that creates trust in a particular brand. Tokopedia application users in determining purchasing decisions on a product tend to look at product reviews and use personal experiences on a brand.

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