cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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 139 Documents
 10   11   12   13   14 
PENGARUH TAX AVOIDANCE DAN KEPEMILIKAN INSTITUISIONAL TERHADAP COST OF DEBT PADA PERUSAHAAN SEKTOR PERBANKAN Hidayat, Rheznandya Norman; Darniaty, Will Andilla
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

Abstract

This study aims to analyze the influence of Tax Avoidance and Institutional Ownership on the Cost Of Debt in Indonesian banking companies. This study is based on Agency Theory and Trade Off Theory, with the dependent variable being Cost of Debt, while the independent variables are Tax Avoidance and Institutional Ownership. The data used is secondary data obtained from the financial reports of banking companies listed on the Indonesia Stock Exchange (IDX) during a certain period. The research method used is panel data regression to test the relationship between variables. The results indicate that Tax Avoidance and Institutional Ownership significantly influence the Cost of Debt of banking companies. These findings have important implications for management and regulators in managing capital structure and taxation policies in the banking sector.
PENGARUH DIVIDEND POLICY, FIRM SIZE, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN INDEKS LQ45 PERIODE 2019-2024 Sahal, Muhammad Fitra Faizin; Putri, Vidiyanna Rizal
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

Abstract

This study aims to analyze the effect of dividend policy, firm size, and leverage on firm value in companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Firm value in this study is measured using the Price to Book Value (PBV) ratio, while dividend policy is proxied by the Dividend Payout Ratio (DPR), firm size by Ln Total Assets, and leverage by the Debt to Equity Ratio (DER). The research method used is a quantitative approach with a causality research type. Sampling was carried out using a purposive sampling method on companies that have consistently been included in the LQ45 index for six consecutive years and have complete financial report data. Data were analyzed using panel data regression through EViews 12 software, with classical assumption testing and hypothesis testing. The results show that dividend policy has no effect on firm value. Firm size and leverage were found to have a negative effect on firm value. These findings indicate that large dividend distributions do not always increase company value, large company size and high leverage levels do not necessarily reflect good performance in the eyes of investors.
KOMPARABILITAS KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL Dl INDONESIA Fatimah, Sri Utami; Muchlis
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

Abstract

This study was conducted to examine whether there are differences in financial performance between conventional banks and Islamic banks. The variables in this study are banking financial ratios namely LFR, LAR, ROA, ROE, BOPO or REO, NIM or NOM, CAR, NPL or NPF. This research uses descriptive statistical tests and statistical differences tests, namely non-parametric tests (mann whitney test) and is strengthened by removing outlier data and conducting parametric tests (independent sample t-test). The object of this research is the Commercial Bank in the 2014-2020 research period. There are 3 stages in this research, namely descriptive statistical tests to find out the mean value of each bank, then normality test as one of the requirements for conducting independent sample t-parametric tests. test and the last is to do statistical difference test. If the data is normally distributed, then an independent sample t-test parametric test will be carried out and if the data is not normally distributed then a non-parametric mann whitney test will be carried out. The results of this study indicate if conventional banks have better performance in the ratio of LFR, LAR,ROA, ROE, BOPO or REO, NIM or NOM and NPL or NPF. While Islamic banks have better performance in the CAR ratio. While the statistical test of Islamic banks and conventional banks has a significant difference in the ratio of ROA, BOPO or REO, NIM or NOM and NPL or NPF. And do not have a significant difference in the ratio of LFR, LAR, ROE. While there are differences in the results of conventional banks and Islamic banks CAR, the Mann Whitney test results are no differences in conventional banks and Islamic banks, while the independent sample t-test shows that there are differences between conventional banks and Islamic banks.
PENGARUH MOBILE TRUST DAN MOBILE SATISFACTION TERHADAP ELECTRONIC WORD OF MOUTH DAN NIAT MENGGUNAKAN GOPAY Putra, Vito Lifa Meisyah; Andriani, Meta
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

Abstract

This study aims to analyze the influence of Mobile Trust and Mobile Satisfaction on Electronic Word of Mouth (EWOM) and the intention to use e-wallets, focusing on the GoPay application. The method used is quantitative, with data collection through a survey questionnaire involving 100 Generation Z respondents aged 19 to 23 years. The analysis results using Partial Least Squares (PLS) indicate that Mobile Trust has a positive and significant impact on EWOM, while Mobile Satisfaction does not show a significant effect. On the other hand, Perceived Risk has been proven to positively influence the intention to use e-wallets. An interesting aspect of this hypothesis is that Generation Z tends to view high risk as a challenge. They see perceived risk not just as a barrier but as an opportunity to learn and grow, while Security significantly affects EWOM but not the intention to use e-wallets. This research underscores the importance of user trust in influencing the decision to share positive information about digital services. These findings provide insights for e-wallet service providers to develop more effective marketing strategies, focusing on enhancing Mobile Trust and service security.
ANALISIS PERAN KUALITAS LAYANAN, CITRA MEREK, DAN KEPUASAN PELANGGAN DALAM MENINGKATKAN LOYALITAS DAN KEPERCAYAAN PELANGGAN (STUDI KASUS PADA APLIKASI LIVIN’ BY MANDIRI) Rochmawardani, Yullita; Rimadias, Santi
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

Abstract

This study analyze the influence of service quality and brand image on customer satisfaction and trust, and their impact on customer loyalty in using the mobile banking application Livin’ by Mandiri. The research employs a quantitative method with a descriptive approach, involving 150 active users of the Livin’ by Mandiri app. Data were collected via questionnaires and analyzed using structural equation modeling (PLS-SEM). The results indicate that service quality and brand image significantly affect customer satisfaction. Furthermore, customer satisfaction and trust positively influence customer loyalty. Customer trust was found to be a crucial mediating variable in strengthening the relationship between satisfaction and loyalty. These findings offer strategic insights for Bank Mandiri to enhance its digital service quality and foster long-term customer relationships.
PENGARUH PENGEMBANGAN KARIR, BUDAYA ORGANISASI, MOTIVASI KERJA, DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN BANK X (STUDI : KANTOR CABANG BANK X JAKARTA SELATAN) Ramadhany, Pryma Andhika; Wijaya, Erric
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

Abstract

This study analyzes the influence of career development, organizational culture, work motivation, and job satisfaction on the performance of permanent employees at Bank X South Jakarta Branch. The study employed a quantitative method with PLS-SEM approach and involved 100 respondents, with data analyzed using SmartPLS 4.0. The results indicate that career development and organizational culture have a significant effect on employee performance, while work motivation and job satisfaction show no significant effect. These findings highlight the importance of strengthening career development programs and fostering a positive organizational culture as the main strategies to improve performance. The implication for management is the need to design human resource policies that prioritize career development and organizational culture reinforcement to achieve optimal employee performance.
IMPLEMENTASI MANAJEMEN STRATEGIS DAN STRATEGI PRICING MENGGUNAKAN ANALISA S.W.O.T DI STIE INDONESIA BANKING SCHOOL Sufina, Lediana; Bayu, Harley; Perdana, Rudy; Budiman, Muhammad Ariel; Tirtagiri, Muhammad Rafly
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

Abstract

The phenomenon of our case study is the low number of students who apply to STIE Indonesia Banking School, with this our aim is to find the source of the problem through managerial insight and SWOT analysis to try to find a solution. In this case study we use a descriptive qualitative technique. From the results of this study, we found that there was an indication of a decline in new student admissions at IBS caused by the following factors: first, IBS competitors did aggressive marketing and dared to take the first step in attracting prospective students. Both tuition fees are quite large from the IBS side, which makes enthusiasts look for alternatives to colleges that are more affordable. The three Competitor alumni are quite well known and easy to find anywhere which makes the competitor's campus name bigger. Once some insights have been released and our research has reached its end, we therefore present some conclusions from our findings. The management strategy in marketing is very necessary, especially since IBS already has a name in BI and commercial banks which makes IBS easily famous. This must be used by marketing to aggressively market educational service products not only at exhibitions, but outside such as stands in shopping centers such as malls, digital marketing, and others. IBS's transition strategy from product differentiation to cost leadership is quite slow and requires IBS to be prepared for all eventualities. We hope that this research is useful for further researchers, there must be bresearchers who are able to make more comprehensive research using quantitative methods to uncover some research gaps that we have not found with a wider variables.
ABNORMAL RETURN DAN VOLATILITAS INDEKS HARGA SAHAM GABUNGAN PADA PASAR EKUITAS NEGARA ASEAN 5 SELAMA PANDEMI COVID-19 Putri, Disya Seviana; Ferli, Ossi
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

Abstract

World financial markets, particularly stock exchanges, have been affected by COVID-19. Marked by the Composite Stock Price Index (IHSG) of global exchanges which simultaneously decreased during the pandemic. This study aims to determine the difference between Abnormal Return before and after the annooncement of Covid-19 by WHO and to determine the JCI volatility on the equity markets of ASEAN 5 countries during the Covid-19 pandemic. The sample used is the closing price of the ASEAN 5 daily global stock price index using the MSCI index via the investing.com website. This study uses a descriptive analysis method approach, with event study, GARCH and regression methods. The research period for abnormal returns was the closing price of the JCI at t-10, 1 day at the time of the announcement and t+10 and JCI volatility on March 12 2020- December 12 2022. The results showed that there were significant differences in abnormal returns before and after the announcement of Covid-19 by WHO in ASEAN 5 countries. Previous volatility had an effect on current volatility, and JCI volatility had a positive effect on abnormal returns during the Covid-19 period in ASEAN 5 countries.
PENGARUH DISIPLIN KERJA, ETIKA KERJA, DAN PROFESIONALISME KERJA TERHADAP KINERJA PEGAWAI (STUDI PADA PEGAWAI PT XYZ) Ariansyah, Muh Rangga; Bagasworo, Wasi; Ferli, Ossi; Andriani, Meta
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

Abstract

Every company must establish a work culture that is disciplined, ethical, and professional to improve both individual and organizational performance. This study aims to examine “The Influence of Work Discipline, Work Ethics, and Work Professionalism on Employee Performance (A Case Study on Employees of PT XYZ).” The independent variables in this study are Work Discipline, Work Ethics, and Work Professionalism, while the dependent variable is Employee Performance. Hypothesis testing in this study was conducted using the Partial Least Square (PLS) method with SmartPLS 4.0 software. Data collection was carried out through questionnaires distributed to respondents in printed form. The sample consisted of 40 employees of PT XYZ. The results of the analysis show that Work Discipline has a positive and significant effect on Employee Performance, while Work Ethics and Work Professionalism do not have a positive and significant effect on Employee Performance.
ANALISIS DAMPAK DARI SOCIAL PRESENCE, INTERACTIVITY, ATTRACTIVENESS DAN EXPERTISE PADA FLOW TERHADAP PURCHASE INTENTION DAN CONTINOUS WATCHING INTENTION LIVE STREAMING TIKTOK SHOP Lutfia, Nurul; Wulandari, Nuri
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

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.

Page 13 of 14 | Total Record : 139

 10   11   12   13   14 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2025): Journal of Accounting, Management, And Islamic Economics, Volume 03, No. 02, De Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics Vol. 2 No. 2 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 02, De Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, De Vol. 1 No. 1 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 01, Ju