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Heskyel Pranata Tarigan
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INDONESIA
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen
Published by Utami Publisher
ISSN : -     EISSN : 30646014     DOI : https://doi.org/10.70963/jeiam
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomi Islam: Pembahasan mengenai sistem ekonomi yang sesuai dengan prinsip syariah, keuangan Islam, zakat, wakaf, dan berbagai model bisnis berbasis Islam. Akuntansi Syariah: Pelaporan keuangan, audit, dan sistem akuntansi yang mendukung transparansi dan kejujuran dalam praktik ekonomi Islam. Manajemen: Strategi manajemen bisnis yang efektif dan efisien dalam kerangka etika Islam serta pengembangan sumber daya manusia berbasis syariah.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 3 Documents
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Search results for , issue "Vol. 2 No. 3 (2026): Mei" : 3 Documents clear
The Effect Of Service Quality, Location, And Satisfaction On Bpjs Patient Loyalty at The Harmonisasi Chi Primary Clinicmedika In Bengkulu City Marice Anggeria; Abi, Yudi Irawan; Wijaya, Ermy
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 3 (2026): Mei
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i3.455

Abstract

This study aims to determine the effect of Service Quality, Location, and Satisfaction on BPJS Patient Loyalty at the Pratama Harmonisasi Chi Medika Clinic in Bengkulu City. The type of research used is quantitative with an associative approach, where data were obtained through distributing questionnaires to 110 BPJS patient respondents. The results of multiple linear regression analysis produced the equation Y = 3.372 + 0.260X₁ + 0.155X₂ + 0.508X₃ + e. The F test shows that Service Quality, Location, and Satisfaction simultaneously have a significant effect on Patient Loyalty with an Fcount value of 1109.856 and a significance of 0.000 <0.05. The coefficient of determination (R²) value of 0.969 indicates that 96.9% of the variation in Patient Loyalty is explained by these three variables, while 3.1% is influenced by other factors outside the study. The partial t-test results show that Service Quality (t = 7.599), Location (t = 4.273), and Satisfaction (t = 18.295) have a positive and significant effect on Patient Loyalty, where Satisfaction is the most dominant variable.
Marketing Strategies for Cassava Chips to Enhance Competitiveness in the Local Market at Rizky Jaya Sempurna SME Hidayatullah, Syarif; Soleh , Ahmad; G., Ida Ayu Made E.
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 3 (2026): Mei
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i3.701

Abstract

In the face of increasingly fierce competition in the cassava chip industry, strengthening competitiveness is crucial for business sustainability and growth, especially in the local market. One effective approach to improving competitiveness is to conduct a SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis. This analysis provides a clear picture of the strengths, weaknesses, opportunities, and threats faced by cassava chip producers in the local market. This study aims to determine the marketing strategies for Rizky Jaya Sempurna MSME home industry cassava chips in the local market using the SWOT analysis method with four basic components, namely Strengths, Weaknesses, Opportunities, and Threats, with a sample of 24 respondents. The results of the study show that the IFAS and EFAS score recapitulation obtained from the IFAS matrix indicates strength and weakness factors from the 0.474 quadrant. This indicates that the cassava chip business of the Rizky Jaya Sempurna MSME is in a strong internal position. Meanwhile, the EFAS matrix shows that the opportunity and threat factors indicate a quadrant of 0.312. This indicates that the cassava chip product of Rizky Jaya Sempurna MSME is in a favorable situation, with the company gaining various opportunities from outside and strength from within.
The Application Of Financial Accounting Standards (Sak-Emkm) In The Preparation Of Financial Statements At Berkah Cosmetics Store Aulia, Rifah; Susanti, Neri; Subhi, Ramadan
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 3 (2026): Mei
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i3.702

Abstract

This study aims to analyze the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in the preparation of financial statements at Berkah Kosmetik Store. Micro, Small, and Medium Enterprises (MSMEs) play a significant role in Indonesia’s economy by creating employment opportunities and reducing unemployment. However, many MSMEs still face challenges in managing their financial records properly and in accordance with applicable accounting standards. This research is motivated by the importance of standardized financial reporting to ensure transparency, accountability, and effective decision-making for business sustainability. This study uses a qualitative descriptive approach. Data were collected through interviews, observations, and documentation to obtain an in-depth understanding of financial recording practices at Berkah Kosmetik Store. The results show that the store has not fully implemented SAK-EMKM in preparing its financial statements. Financial recording is still limited to simple bookkeeping of income and expenses, without comprehensive financial statements such as balance sheets, income statements, and notes to financial statements in accordance with SAK-EMKM. The main obstacles identified include limited understanding of accounting standards, lack of accounting skills, and the perception that accounting is complicated and difficult to apply. Therefore, it is recommended that business owners receive training and assistance in implementing SAK-EMKM to improve the quality of financial reporting. Proper implementation of SAK-EMKM is expected to support better financial management, enhance business performance, and ensure the sustainability of Berkah Kosmetik Store.

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