cover
Contact Name
Arif Bahtiar
Contact Email
arif.bahtiar@ibs.ac.id
Phone
+628991111666
Journal Mail Official
arif.bahtiar@ibs.ac.id
Editorial Address
jl. kemang raya no.35, stie indonesia banking school
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
Journal of Accounting, Management and Islamic Economics
ISSN : -     EISSN : 30324289     DOI : https://doi.org/10.35384/jamie.v2i1.550
Core Subject : Economy,
Journal of Accounting, Management, And Islamic Economics (JAMIE) diterbitkan oleh STIE Indonesia Banking School secara berkala, yaitu pada bulan Juni dan Desember. Jurnal ini ditujukan sebagai media publikasi kajian ilmiah dalam bidang akuntansi, manajemen dan ekonomi islam. Jurnal akuntansi, manajemen dan ekonomi islam berkontribusi terhadap perkembangan ilmu dan praktek bisnis. Jurnal akuntansi, management dan ekonomi islam ini menyajikan hasil penelitian bidang Akuntasi meliputi: Akuntansi Keuangan dan Pelaporan, Akuntansi Manajemen, Tata Kelola, Auditing, Perpajakan, Sistem Informasi Akuntansi, Akuntansi Syariah, Akuntansi Pendidikan, Akuntansi Sektor Publik. Penelitian bidang manajemen meliputi: manajemen keuangan, manajemen pemasaran, manajemen sdm, stratejik, perbankan, korporasi, umkm, dan ekonomi. Penelitian bidang Ekonomi Islam seperti keuangan syariah, perbankan syariah, manajemen zakat, infak sedekah wakaf, manajemean industri halal, dsb. Journal of Accounting, Management, And Islamic Economics (JAMIE) peer-review tentang bidang akuntansi, manajemen dan ekonomi islam yang berkontribusi terhadap perkembangan ilmu dan praktek perbankan oleh Indonesia Banking School.
Articles 116 Documents
KETERKAITAN INTANGIBLE ASSET, DEBT CONTRACT DAN EXCHANGE RATE TERHADAP TRANSFER PRICING Marito, Sarah; Putri, Vidiyanna Rizal
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

The purpose of this study is to determine and analyze the effect of Intangible Asset, Debt Contract, Exchange Rate and Firm size as control variable to Transfer Pricing. The sample selection using purposive sampling method and the sample of this research are 12 Mining Multinational Companies listed in Indonesian Stock Exchange (IDX). The data are obtained from secondary data of annual report of basic and Mining companies listed in Indonesia Stock Exchange in 2014-2019. The analysis technique used in this research is binary logistic regression analysis. The hypothesis in this study is based on previous research and various other supporting theories. The results of this study indicate that the Intangible Asset is negatif significant to the transfer pricing and the rest of variables are not significant to the transfer pricing.
PENGARUH HARGA, KUALITAS PRODUK DAN E-SERVICE QUALITY TERHADAP KEPUTUSAN PEMBELIAN PADA E-COMMERCE TOKOPEDIA (STUDI KASUS DI WILAYAH DKI JAKARTA) Widodo, Amalia Putri; Zulfison
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

Tokopedia is one of the fastest growing e-commerce companies and has become a unicorn that is influential not only in Indonesia but also in Southeast Asia. In providing prices, product quality is an important key for Tokopedia. In addition, providing good e-service quality is also able to keep consumers from switching to other e-commerce. Therefore, this study aims to examine the effect of price, product quality, and e-service quality on purchasing decisions at Tokopedia e-commerce in the OK/ Jakarta area. In this study using quantitative methods by distributing questionnaires via google form. The research sample is a community in the OK/ Jakarta area of 100 samples and uses multiple linear regression tests which will be processed using SPSS 25. The results show that partial price, product quality, and e-service quality have an influence on purchasing decisions on Tokopedia e-commerce. While the simultaneous test results state that all variables influence purchasing decisions on Tokopedia e-commerce.
PENGARUH BUDAYA ORGANISASI DAN LINGKUNGAN KERJA FISIK YANG MEMPENGARUHI PRODUKTIVITAS KERJA MELALUI KEPUASAN KERJA (STUDI PADA KARYAWAN PT. FRISIAN FLAG INDONESIA) Anggraeni, Lydia; Bagasworo, Wasi
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
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This research aims to examine "The Influence of Organizational Culture and Physical Work Environment on Work Productivity Through Job Satisfaction (A Study on PT Frisian Flag Indonesia)." The independent variables in this study are organizational culture and physical work environment, while the dependent variable is work productivity. The intervening variable in this research is job satisfaction. Hypothesis testing in this study uses the PLS (Partial Least Squares) method with SmartPLS 4.0 software. Data collection techniques employed a questionnaire using Google Forms to gather respondent information. The sample for this study consists of employees in the production department under the operations director. The analysis results show that organizational culture has a positive and significant effect on work productivity. Job satisfaction has a positive and significant effect on work productivity. The physical work environment has a significant and positive effect on job satisfaction. The physical work environment also positively and significantly affects work productivity through job satisfaction.
PENGARUH ORIENTASI NASABAH TERHADAP KEPUASAN NASABAH DIMEDIASI OLEH KUALITAS PELAYANAN BANK MANDIRI JAKARTA CABANG CONDET Aritonang, Desanti Ariyani; Andriani , Meta
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
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Abstract

The background to this research is based on the importance of customer orientation in increasing customer satisfaction in the banking sector, especially at Bank Mandiri Jakarta Condet Branch. In intense competition, banks must be responsive to customer needs and provide quality services to maintain customer satisfaction and loyalty. Previous research shows a relationship between customer orientation and customer satisfaction, but the role of service quality as a mediator has not been thoroughly explored. This research aims to examine the influence of customer orientation on customer satisfaction which is mediated by service quality. The research method used is a quantitative approach with a descriptive design. Data was collected by distributing questionnaires to 100 customers of Bank Mandiri Jakarta Condet Branch. The analysis technique used is Partial Least Squares (PLS) to test hypotheses and research models. The research results show that consumer orientation has a significant positive influence on consumer satisfaction. Apart from that, service quality is also proven to mediate the relationship between customer orientation and customer satisfaction. Data analysis shows that service quality plays an important role in strengthening the influence of customer orientation on customer satisfaction. This indicates that banks that are able to provide quality services, in accordance with their customers' needs, will be able to increase customer satisfaction significantly. The conclusion of this research is that service quality is an important factor that strengthens the relationship between customer orientation and customer satisfaction.
PENINGKATAN KINERJA KARYAWAN BERDASARKAN KERJASAMA TIM, KOMUNIKASI, DAN DISIPLIN KERJA (STUDI PADA KARYAWAN RESTAURANT KOREA MUJIGAE CABANG JABODETABEK BAGIAN OPERASIONAL) Virnalisi, Silvi; Budhijana, Raden Bambang
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

This research aims to examine improving employee performance based on teamwork, communication and work discipline. This research was canducted at the Mujigae Resto Jabodetabek branch in the Operations sections. Hypothesis testing in this research uses the PLS or Partial Least Square method with SmartPLS 4.0 software. The data collection technique uses a questionnaire distributed via Google form to collect respondent information. The sample in this study consisted of 34 employees of the Mujigae Resto Jabodetabek branch in the Operations department. The results of the analysis show that Teamwork, Communication and Work Discipline do not have a positive influence on Employee Performance.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH INDONESIA (BSI) SEBELUM DAN SESUDAH MERGER Farhanah, Hanifah; Wijaya, Erric
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
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Penelitian ini bertujuan untuk menganalisis kinerja keuangan Bank Syariah Indonesia (BSI) sebelum dan sesudah proses merger pada tahun 2021. Subyek penelitian ini adalah Bank Syariah Indonesia yang didirikan melalui penggabungan beberapa bank syariah di Indonesia. Periode penelitian ini dimulai tahun 2018 hingga tahun 2023 dan berfokus pada data laporan keuangan tahunan yang diperoleh dari Bank Syariah Indonesia dan situs resmi Bank Indonesia. Metodologi yang digunakan dalam penelitian ini adalah analisis kuantitatif dengan menggunakan pendekatan statistik untuk menguji hipotesis mengenai perubahan kinerja keuangan. Temuan menunjukkan bahwa terdapat perbedaan signifikan pada kinerja keuangan BSI sebelum dan sesudah merger, sehingga memberikan wawasan penting mengenai dampak merger terhadap efisiensi dan profitabilitas bank syariah. Kesimpulan dari penelitian ini adalah hasil analisis dapat menjadi acuan bagi pengambil kebijakan dan pengelola bank syariah dalam menyusun strategi yang lebih baik untuk meningkatkan kinerja keuangan di masa depan.
ANALISIS MINAT KERJA DAN PROGRAM MAGANG TERHADAP KESIAPAN KERJA (STUDI TERHADAP MAHASISWA STIE INDONESIA BANKING SCHOOL) Sastra, Muh. Punggawa Rizha; Nuraya, Ahmad Setiawan
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

Work readiness is crucial in preparing human resources for the sustainability of the industry, efforts need to be made to obtain optimal results, in order to improve the research, the objects used as research materials are students of STIE Indonesia Banking School batch 2019 and 2020, with the title of the research "Analysis of the Influence of Work Interest and Internship Programs on Work Readiness" aims to analyze field facts regarding the influence of work interest on work readiness and the influence of internship programs on student work readiness. This research uses a quantitative method, namely by distributing questionnaires in the form of G-forms to target respondents. Then the samples obtained were processed with a data processing system, namely Smart PLS, the total respondents who filled out the questionnaire were 107 people. After processing and testing the data, the results of this research indicate that work interest affects work readiness with positive significance and internship programs affect work readiness with positive significance, so that the hypothesis in this research are valid because both exogenous variables affect endogenous variables.
PENGARUH MODAL INTELEKTUAL PENGELOLA REKSA DANA TERHADAP RETURN DAN RISIKO REKSA DANA SAHAM DI INDONESIA PADA TAHUN 2019 Rasyid, Izzan; Ferli, Ossi
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
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This study aims to help beginner mutual fund investors in analyzing equity funds by knowing the characteristics of fund managers who tend to manage equity funds with outperforming performance and can minimize the total risk of the equity funds they have managed. The lack of knowledge on how to manage their funds is one of the reasons why investors choose equity funds. However, there is not a guarantee that the equity fund will have a better performance than the market. So that investors can suffer losses if they choose the wrong equity fund which was managed by the incompetent investment manager. This study uses a sample of 431 professional fund managers from 68 equity funds with outperforming performance in 2019.Using the multiple linear regression analysis method, this research has the results that a fund manager who has an economic education or having a CFA certification, can increase the value of excess return. Besides, by having a background in economic education, these managers can reduce the total risk of equity mutual funds they manage. However, the more experienced fund manager tends to have a higher total risk and a lower value of the excess return.Meanwhile, there are insignificant results on the value of excess return and the risk of equity funds if the fund manager has a technical education background or completing his education in the top 10 universities in Indonesia.
PENGARUH KEPUASAN KERJA, STRES KERJA, DAN LINGKUNGAN KERJA TERHADAP TURNOVER INTENTION PADA KARYAWAN GENERASI Z (STUDI PADA KARYAWAN TETAP PT.XYZ) Ramadhani, Mutiara Ayu Alzahra; Wardani, Deni
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
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This research aims to examine "The Influence of Job Satisfaction, Job Stress, and Work Environment on Turnover Intention in Generation Z Employees (Study of Generation Z Employees, PT XYZ)". The independent variables in this research are Job Satisfaction, Job Stress, and Work Environment. Meanwhile, the dependent variable in this research is Turnover Intention. Hypothesis testing in this research uses the PLS or Partial Least Square method with SmartPLS 4.0 software. The data collection technique uses a Google Form application questionnaire to collect respondent information. The sample in this study was Generation Z Employees at PT XYZ. Gen Z employees from 1997-2012 in the 2023 period and 46 Respondent Gen Z Employees at PT XYZ. The results of the analysis show that the Work Environment has no effect on Turnover Intention, Job Satisfaction has a negative effect on Turnover Intention, and Job Stress has a positive effect on Turnover Intention.
PENGARUH PEMBERIAN KOMPENSASI, MOTIVASI, DAN BEBAN KERJA TERHADAP KEPUASAN KERJA (STUDI PADA KARYAWAN TETAP FUNDING AND RETAIL SALES DIVISION KANTOR PUSAT BANK X JAKARTA) Hartini, Sri; Adriansyah, Ahmad
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
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Penelitian ini bertujuan untuk menguji “Pengaruh Pemberian Kompensasi, Motivasi dan Beban Kerja Terhadap Kepuasan Kerja (Studi Pada Karyawan Tetap Funding and Retail Sales Division Kantor Pusat Bank X Jakarta). Variabel independen pada penelitian ini adalah Kompensasi, Motivasi dan Beban Kerja sedangkan variabel dependen pada penelitian ini adalah Kepuasan Kerja. Pengujian hipotesis pada penelitian ini menggunakan metode PLS atau Partial Least Square dengan Software SmartPLS 3.0. Teknik Pengumpulan data menggunakan kuesioner aplikasi Google Form untuk mengumpulkan informasi responden. Sampel pada penelitian ini adalah karyawan tetap Kantor Pusat Bank X Jakarta yang berjumlah 70 orang pada divisi Funding and Retail Sales. Hasil analisis menunjukan Kompensasi berpengaruh positif dan signifikan terhadap Kepuasan Kerja, Motivasi berpengaruh terhadap Kepuasan Kerja, Beban Kerja Berpengaruh Negatif terhadap Kepuasan Kerja dan tidak signifikan.

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