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Arif Bahtiar
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INDONESIA
Journal of Accounting, Management and Islamic Economics
Published by Sekolah Tinggi Ilmu Ekonomi indonesia banking school
ISSN : -     EISSN : 30324289     DOI : https://doi.org/10.35384/jamie.v2i1.550
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 145 Documents
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PENGARUH RELIGIUSITAS, PRODUK, PROMOSI, DAN LOKASI TERHADAP MINAT MENABUNG MASYARAKAT PADA LEMBAGA KEUANGAN MIKRO SYARIAH (STUDI PADA KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH BAITUL MAAL WA TAMWIL USAHA GABUNGAN TERPADU SIDOGIRI KANTOR CABANG KRAMAT Auliya, Yusma Rosmatul; Puspita
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 study aims to discuss the influences that influence the interest in society saving at Sharia Microfinance Institutions, study on KSPPS BMT UGT Sidogiri Branch Office in Kramat Jati. The independent variables obtained from the preliminary survey results are Religiosity, Product, Promotion, and Location. While the dependent variable obtained is the customer interest in saving. Methods of data analysis using multiple regression. The population is savings customers, with a sample of 100 respondents. The sampling technique used purposive sampling. By using a quantitative descriptive approach. The results of this study indicate that Religiosity has a significant positive effect on customer interest in saving, Product has a significant positive effect on customer interest in saving, Promotion has a significant positive effect on customer interest in saving, and Location has a significant positive effect on customer interest in saving.
ANALISA PENGARUH FAKTOR-FAKTOR FUNDAMENTAL DAN RISIKO SISTEMATIK TERHADAP HARGA SAHAM PERBANKAN YANG LISTED DI BURSA EFEK INDONESIA TAHUN 2016-2020 Farradila , Tashya; Muchlis
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

Penelitian ini bertujuan untuk menganalisa pengaruh faktor-faktor fundamental dan risiko sistematik terhadap harga saham perbankan yang listed di Bursa Efek Indonesia tahun 2016-2020. Untuk mengetahui apa saja yang berpengaruh terhadap harga saham secara keseluruhan mulai dari makroekonomi sampai internal perusahaan. Data yang diambil merupakan data publish secara triwulan dari tahun 2016 sampai 2020 dengan kode saham bank yang terpilih meliputi BBCA, BBNI, BBRI, BJBR, BJTM, dan BMRI. Analisa data dilakukan dengan menggunakan software SPSS. Analisa makroekonomi pada uji signifikansi parsial menghasilkan pertumbuhan PDB dan Indeks Dow Jones berpengaruh positif terhadap harga saham yang diwakili JK-FINA, pada uji signifikansi simultan analisa Makroekonomi pada penelitian ini berpengaruh signifikan terhadap harga saham yang diwakili oleh JK-FINA, sedangkan pada analisa perusahaan pada uji signifikanasi parsial menghasilkan ROE dan Beta berpengaruh negatif pada harga saham. Variabel lain yaitu EPS, PBV, PREDJKFINA berpengaruh positif pada harga saham, lalu DY tidak berpengaruh terhadap harga saham, dan pada uji signifikansi simultan analisa perusahaan pada penelitian ini juga berpengaruh terhadap harga saham.
PENERAPAN ENTERPRISE RISK MANAGEMENT (ERM) DALAM TRANSFORMASI ORGANISASI PENGELOLA TABUNGAN PERUMAHAN Puspita, Santi; Sparta
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 study aims to analyze the implementation of BP Tapera's Enterprise Risk Management. This type of research is descriptive using qualitative and quantitative data obtained from primary and secondary data. Primary data were obtained by interviewing with purposive sampling at the job level KDK and BP Tapera’s Team Leader. Secondary data were obtained from the BP Tapera Strategic Plan, RKAT 2020 and supporting documents. Data analysis using the ERM framework, balanced scorecard, the ratio of Operating Costs to Operating Income (BOPO) and sensitivity analysis using crystall ball software. The results showed that: (1) The risks with the high risk category faced by BP Tapera were ineffective budget planning processes and the transfer of ex-Bapertarum funds was not according to the plan (2) The risk of an ineffective budget planning process has a significant impact on the achievement of strategic objectives, the availability of tools development and implementation of good governance with an efficient BOPO ratio and the risk of transferring ex-Bapertarum funds that are not in accordance with the plan has a moderate impact on strategic goals comprehensive, integrated, consistent, accountable, transparent and sustainable (3) Priority handling to minimize the risk of Ineffective Budget Planning Process, namely organizational design and completeness of gov ernance, preparation of physical infrastructure needs, implementation of Information Technology Systems to support services and operations, internal and external policies and regulations of BP Tapera, planning and ratification of RKAT , the design of the operating model for operations, and assessment and recruitment of human resources. Meanwhile, the priority of risk mitigation is to minimize the risk of Transfer of Funds Not according to Planning, namely the transfer of funds from former Bapertarum-PNS to BP Tapera, return of participant savings, and Migration & updating of membership data.
PENGARUH KOMPETENSI, KOMPENSASI DAN PENGEMBANGAN KARIR TERHADAP KINERJA PEGAWAI PADA DINAS KESEHATAN KOTA BAUBAU PROVINSI SULAWESI TENGGARA Herman , Ari; Adriansyah , Ahmad
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

Human resources for health (HR) is one of the sub-systems in the national health system that has an important role in providing quality services to the community, even though the adequacy of resources alone is not enough to ensure that an activity or program can run well. appropriate to place individuals in carrying out certain tasks according to their abilities and of course educational qualifications. This study aims to examine and analyze the effect of competence, compensation, and career development on employee performance in a positive and significant way. The research method used is a non-experimental analytic survey and Structural Equation Modeling (SEM) data analysis techniques and data processing using AMOS 20. The results showed that 3 variables which include competence, compensation, and career development proved to have a positive effect on employee performance. And the results of competency reliability tests and career development have the greatest influence on employee performance. And compensation variable is not so big influence on employee performance.
PENGARUH FOLLOWERSHIP, KOMITMEN ORGANISASI, DAN ALTRUISM TERHADAP KINERJA PEGAWAI NEGERI SIPIL DI KABUPATEN KEPULAUAN TANIMBAR (STUDI PADA SEKRETARIAT DAERAH) Betoky , Reimon; Joyosumarto, Subarjo
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

Human Resources (HR) has an important role as the driving force of the government organizational system, namely the humans who are in it, namely employees who work within the framework of their duties, functions and responsibilities. Performance in an organization is carried out by all human resources, both elements of leadership and employees. There are so many factors that can influence HR to carry out their performance, namely knowledge and skills, competencies, motivation, commitment, attitudes, and behaviors that can affect their performance. The aims of this study are as follows: (1) to find out the positive and significant influence between followership on the performance of civil servants in KKT. (2) determine the positive and significant effect of organizational commitment on the performance of civil servants in KKT. (3) determine the positive and significant effect of altruism on the performance of civilservants in KKT. (4) determine the positive and significant effect between followership, organizational commitment, and altruism together on the performance of civil servants in KKT. The object of this research is Followership, Organizational Commitment and Altruism as independent variables and Employee Performance as the dependent variable. The design or type of research used is quantitative research with purposive sampling method and using theSlovin formula with a total sample of 170. This study uses primary data and collected by questionnaire technique. The data analysis method used is the Scaling Method of Successful Interval and multiple regression modeling with an ordinary least squares (OLS) estimator. The results of this study can be concluded as follows: (1) There is a positive but not significant effect between the followership variable on the performance variable of civil servants in KKT,(2) on the organizational commitment variable there is a positive and significant influence on the performance of civil servants in KKT, (3) On altruism variable was found to have a positive and significant effect on the performance of civil servants in KKT, (4) The variables of followership, organizational commitment, and altruism together had a positive and insignificant effect on the performance of civil servants in KKT. For future research, it is recommended to consider other factors that also influence employee performance in addition to followership factors, organizational commitment, and altruism, for example work culture, organizational climate, work motivation, and other factors and further research can also broaden the orientation of research on scope of alarger organization or wider population, or conduct research on other local government organizations.
ANALISIS PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, MOTIVASI BEKERJA & BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI PT ABC Bangsa , Bintang Kusuma; Adriansyah , Ahmad
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 study aims to determine the effect of transformational leadership, work motivation andorganizational culture on the performance of PT ABC employees. In order to minimize thespread of the COVID-19 virus in the work environment and comply with applicable healthprotocols, primary data collection was obtained using an online questionnaire via Google Form which was distributed in December 2020. This study used SEM data analysis techniques with the type of Partial Least Squares (PLS-SEM) and the number of respondents who participated was 42 respondents who were employees of PT ABC. Based on the results of the study, it was found that work motivation had a significant effect on the performance of PT ABC employees with a P-Value = 0.000 <0.05, while work motivation and organizational culture had no effect on the performance of PT ABC employees with a P-Value of 0.470 and respectively. 0.275, where both values are> 0.05.
STRUKTUR KEPEMILIKAN DAN KINERJA PERBANKAN Sparta; Sarah Hani Mahdiyah
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 2 (2025): Journal of Accounting, Management, And Islamic Economics, Volume 03, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v3i2.929

Abstract

This study focuses on research of relationship between ownership structure and banking performance and to know if GCG as moderation variable can strengthen their relationship. This study is using panel data covering 5 years from 32 banking firms listed in Bursa Efek Indonesia. The result shows that managerial ownership and institutional ownership are significant determinants of banking performance. However, this study do not find a significant relationship between government ownership and banking performance. Other than that, GCG as moderation variable can strengthen the relationship between managerial ownership and institutional ownership to banking performance but cannot strengthen the relationship between government ownership and banking performance.
PENGARUH KOMPENSASI DIREKSI DAN EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP) TERHADAP KINERJA PERUSAHAAN (Studi pada Consumer Goods Go Public yang Terdaftar di Bursa Efek Indonesia) Periode 2013 – 2017 Septiana Sisca Mariana Talohanas; Sparta
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 2 (2025): Journal of Accounting, Management, And Islamic Economics, Volume 03, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v3i2.935

Abstract

Company performance is one measure of company success that is the result of all activities and activities of the company. Good company performance is reflected in its financial statements. So that the main users of the company's financial statements such as company management and investors can use this information to make the right decisions and policies. This study began from 2013 to 2017. The method used in this study is Multiple Regression Analysis, T Test with a significance level of 5% and processed using EViews 9.1. The results of this study indicate that partially the Compensation of Directors and ESOP does not have a significant positive effect on company performance. Meanwhile Company Size and Leverage have a significant influence on company Performance. The results of this study have implications for management, supervision, and academics namely the need to consider Directors' Compensation, ESOP, Company Size and Leverage.
ANALISIS PENGGUNAAN SISTEM INFORMASI AKUNTANSI ACCURATE ONLINE DALAM PENGELOLAAN PERSEDIAAN BARANG DAGANG STUDI KASUS PT XYZ Adira Nur Asyifa; Lediana Sufina
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 2 (2025): Journal of Accounting, Management, And Islamic Economics, Volume 03, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v3i2.937

Abstract

This study aims to analyze the use of the Accurate Online Accounting Information System (AIS) in managing merchandise inventory at PT XYZ. The research objectives include identifying the systems and procedures of the inventory AIS, examining how the company utilizes the Accurate Online features for recording and managing stock, and identifying factors that hinder its effectiveness, such as technical limitations, user understanding, and technological infrastructure. This research employs a qualitative method with data collected through observation, interviews, and literature study. The results indicate that the implementation of the purchasing cycle at PT XYZ is not yet fully aligned with James A. Hall’s theory, as the process remains manual without formal documentation and layered authorization. Furthermore, Accurate Online has not been optimally utilized for control and automatic recording. In terms of internal control, the system’s implementation is not fully consistent with the COSO framework, as indicated by the lack of written policies, risk assessments, and formal authorization procedures.
ANALISIS GREEN ACCOUNTING DAN NILAI PERUSAHAAN TERHADAP PROFITABILITAS PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Dhea Adlia; Nova Novita
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 2 (2025): Journal of Accounting, Management, And Islamic Economics, Volume 03, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v3i2.938

Abstract

This study aims to determine the effect of green accounting and company value on profitability. This study uses data from 18 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling technique used in this study is purposive sampling with predetermined criteria. The research method used in this study is multiple linear regression analysis using E-views 12 software. The results of this study indicate that green accounting does not have a negative effect on profitability and that company value has a positive effect on profitability.

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