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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 32 Documents
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Analysis Of Financial Statement Preparation Based On Sak Emkm At Parahyangan Muara Aman Cake Shop Lebong Regency Harlina, Risa; Herlin, Herlin; Hanila, Siti
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i1.414

Abstract

The purpose of this study was to analyze the compliance of the Financial Statements of toko kue Parahyangan to the Financial Reporting Standards of Micro, Small and medium enterprises (SAK EMKM) in 2018. The method used in this study is a comparative descriptive study using a qualitative approach.technical data is collected through surveys and documentation. Based on the results of the study conducted based on interviews obtained by researchers from the financial statements prepared by the confectionery company Parahyangan lebong Regency, it is still very easy to record income and expenses, so it is not in accordance with the EMKM SAK in 2018. Based on the results of the analysis, it was found that the statement of financial position, Income Statement and memorandum of financial statements did not meet the requirements of the EMKM SAK in 2018.
The Influence Of Budget Planning, Regional Financial Information Systems, And Government Accounting Standards On The Quality Of Local Government Financial Reports (A Study On The Lebong Regency Government) Purnamasari, Reni; Fitriano, Yun; Astuty, Kamelia
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i1.415

Abstract

Regional government accountability is demonstrated through the publication of regional government financial reports. Regional government financial reports serve as a means for local governments to account for their financial performance to the public. The purpose of this study was to determine the influence of budget planning, regional financial information systems, and government accounting standards on the quality of local government financial reports in Lebong Regency. The sample size for this study was 76 employees from 38 regional government agencies (OPD), with two employees per OPD. The data collection method was a questionnaire. The data analysis methods used were simple regression analysis, determination tests, and t-tests. The results of multiple linear regression testing obtained the regression equation Y = 6.635 + 0.399X1 + 0.230X2 + 0.231X3 with a positive regression direction, meaning that the increasing Budget Planning, Regional Financial Information Systems, Government Accounting Standards, the quality of regional government financial reports in Lebong Regency will increase. The test results for variable X1 (budget planning) have a significance value of 0.000 <0.05. This means that X1 (budget planning) has a positive and significant influence on the Quality of Government Financial Reports (Y) in Lebong Regency. Variable X2 (financial report accessibility) shows a significance value of 0.007 <0.05. This means that X2 (financial report accessibility) has a positive and significant influence on the Quality of Government Financial Reports (Y) in Lebong Regency. Variable X3 (regional financial accounting system) shows a significance value of 0.018 <0.05. This means that X3 (regional financial accounting system) has a positive and significant influence on the Quality of Government Financial Reports (Y) in Lebong Regency. The F-value is 0.000 < 0.05, indicating that X1, X2, and X3 collectively have a significant effect on the quality of Lebong Regency government financial reports (Y).
Feasibility Study Analysis Of The Development Of Ansi Decoration Smes In Bintunan Village, Batiknau District, North Bengkulu Agrianti, Lara; Susena, Karona Cahya; Gayatri, Ida Ayu Made Er Meytha
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i1.420

Abstract

This study aims to analyze the financial feasibility of developing UMKM Ansi Decoration located in Bintunan Village, Batiknau District, North Bengkulu Regency. The analysis was conducted using financial feasibility methods, including the Payback Period (PP), Net Present Value (NPV), Internal Rate of Return (IRR), and Gross Benefit Cost Ratio (Gross B/C). The results show that at a discount rate of 10%, the business is feasible to operate. The Payback Period (PP) was 7 months and 5 days in 2023 and 6 months and 8 days in 2024, with an NPV of Rp206,300,619.83 (>0), an IRR of 55.33% (>10%), and Gross B/C ratios of 1.672 and 1.915 (>1). Thus, the development of UMKM Ansi Decoration is declared feasible to be implemented and further expanded.
Analysis Of Factors Affecting Accounting Students' Interest In Pursuing A Career As A Public Accountant Penola, Yola; Wagini, Wagini; Harwini, Dewi
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i1.429

Abstract

The purpose of this study was to analyze the factors that influence accounting students’ interest in pursuing a career as a public accountant at Dehasen University, Bengkulu. The study specifically examined the effects of three independent variables—financial rewards, work environment, and professional recognition—on students’ career interest. A quantitative research method with a multiple linear regression approach was employed. The data were obtained from 100 active accounting students from the 2022–2024 cohorts, selected using probability sampling based on the Slovin formula. The data collection instrument was a structured questionnaire that had been tested for validity and reliability. Statistical analysis was conducted using SPSS version 23, including tests of validity, reliability, classical assumptions, and hypothesis testing through t-tests and F-tests to determine both partial and simultaneous effects of the independent variables. The results showed that financial rewards, work environment, and professional recognition each had a positive and significant influence on accounting students’ interest in becoming public accountants. Among these factors, professional recognition emerged as the most dominant variable affecting students’ interest. Simultaneously, all three variables significantly influenced career interest, as indicated by an F-value of 21.268 with a significance level of 0.000. The coefficient of determination (R²) was 0.399, meaning that 39.9% of students’ career interest could be explained by the three factors, while the remaining 60.1% was influenced by other variables not examined in this study. These findings suggest that universities should enhance academic activities that promote student professionalism, while public accounting firms should provide supportive work environments and fair compensation to attract future professionals in the accounting field.
The Influence Of Product Innovation And Digital Marketing On The Competitiveness Of Msmes In Bengkulu City Andini, Puja; Nasution, Suswati; Fitriano , Yun
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i1.430

Abstract

Micro, Small, and Medium Enterprises (MSME) play a central role in the Indonesian economy. The growth of MSME has resulted in intense competition. Therefore, appropriate strategies are needed to remain competitive. This study aims to empirically examine the influence of product innovation and digital marketing on the competitiveness of MSME in Bengkulu City.This study used a quantitative method using purposive sampling. A sample of 30 respondents, micro MSME entrepreneurs in the Anggut area of Bengkulu City, was selected. Data were obtained from questionnaires distributed directly using a QR code Google Form using a Likert scale. Data analysis used multiple linear regression analysis using SPSS version 26.There is an influence of product innovation (X1) on the competitiveness (Y) of Micro MSMEs in the Anggut area of Bengkulu City with a sig value of 0.000 <0.05 and t count> t table (3.753>2.05183) thus Ho is rejected and Ha is accepted. From the significance value obtained that variable X has an effect on competitiveness (Y). There is digital marketing (X2) on the competitiveness (Y) of micro MSMEs in the Angguk area of Bengkulu City with a sig value of 0.002 <0.05 and t count> t table (3.528>2.05183) thus Ho is rejected and Ha is accepted. From the significance value obtained that variable X2 has an effect on competitiveness (Y). Product innovation and digital marketing jointly influence competitiveness, with a Fsig value <α, where Fsig is 0.000 and the calculated F value is 270.064 > Ftable 3.35.
Pengaruh Motivasi Kerja, Kemampuan Kerja, Fasilitas Kerja Dan Beban Kerja Terhadap Prestasi Kerja Pegawai Kantor Camat Pajar Bulan Kabupaten Lahat Pahlepi, Asran; Yusnawati, Yusnawati; Darmin, Darmin
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i1.487

Abstract

Penelitian yang dilakukan penulis dengan tujuan untuk mengetahui dan menganalisis pengaruh motivasi kerja, kemampuan kerja, fasilitas kerja dan beban kerja secara sendiri- sendiri dan secara bersama-sama terhadap prestasi kerja pegawai Kantor Camat Pajar Bulan Kabupaten Lahat. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan kuisioner yang disebarkan kepada responden. Uji kualitas data dengan menggunakan uji validitas, uji reliabilitas dan uji normalitas. Analisis yang digunakan yaitu analisis deskriptif dan analisis inferensial dengan menggunakan perhitungan statistik dengan rumus regresi berganda, uji parsial uji simultan dan koefisien determinasi. Hasil penelitian didapat Motivasi kerja berpengaruh signifikan terhadap prestasi kerja pegawai Kantor Camat Pajar Bulan Kabupaten Lahat. Kemampuan kerja berpengaruh signifikan terhadap prestasi kerja pegawai Kantor Camat Pajar Bulan Kabupaten Lahat. Fasilitas kerja berpengaruh signifikan terhadap prestasi kerja pegawai Kantor Camat Pajar Bulan Kabupaten Lahat. Beban kerja berpengaruh signifikan terhadap prestasi kerja pegawai Kantor Camat Pajar Bulan Kabupaten Lahat. Motivasi kerja, kemampuan kerja, fasilitas kerja dan beban kerja berpengaruh signifikan secara bersama-sama terhadap prestasi kerja pegawai Kantor Camat Pajar Bulan Kabupaten Lahat.
The Effect Of Brand Equity, Price, And Product Quality On The Purchase Decision Of Iphone Smartphones Among Generation Z In Bengkulu City Armeni, Sinta Bela; Hanila, Siti; Abi, Yudi Irawan
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 2 (2026): Februari
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i2.463

Abstract

This study is titled “The effect of Brand Equity, Price, and Product Quality on Purchase Decision of iPhone Smartphones among Generation Z in Bengkulu City.” The purpose of this study is to determine the effect of these three variables on the purchase decisions of iPhone users. The regression analysis results show that Brand Equity, Price, and Product Quality have a positive and significant effect on Purchase Decisions, both partially and simultaneously. The significance value of each variable is 0.000 ≤ 0.05, proving that all variables have a real effect on purchase decisions of iPhone in Bengkulu City. The partial test (t-test) results show that the three independent variables have a significant effect on purchase decisions, with a significance value of 0.000 ≤ 0.05 for each variable. More specifically, the Brand Equity variable (X₁) has a significant effect on purchase decisions with a t-count of 4.513; the Price variable (X₂) also has a significant effect with a t-count of 6.531; and the Product Quality variable (X₃) has a significant effect with a t-count of 4.185. Meanwhile, the simultaneous test (F test) results show F count of 1041.083, which is greater than F table value of 2.67. Therefore, it can be concluded that the three variables together have a significant effect on purchase decision of iPhone among Generation Z in Bengkulu City. Based on the results of this study, it is recommended that Apple and iPhone distributors strengthen their brand image, adjust their pricing strategies to remain competitive without reducing the premium impression, and continue to maintain and improve product quality. Further research is recommended to add other variables such as customer loyalty or promotion to make the results more comprehensive.
An Analysis Of Factors Affecting The Decision To Use The Quick Response Code Indonesian Standard (Qris) As A Digital Payment System Abdullah, Hasan; Soleh, Ahmad; Sudarsono, Aji
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 2 (2026): Februari
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i2.468

Abstract

This study aims to analyze the influence of the Technology Acceptance Model (TAM), Trust, Promotion, Cost, and Facility Conditions on the Decision to Use QRIS in Bengkulu City, both partially and simultaneously. This study uses a quantitative approach with a survey method, involving a sample of 100 QRIS users in Bengkulu City selected through purposive sampling. Primary data were collected using an online questionnaire and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with SmartPLS 4 software. The results show that TAM, Cost, and Facility Conditions partially have a positive and significant effect on the Decision to Use QRIS. Conversely, Trust and Promotion were found to have no significant effect partially. Simultaneously, the five independent variables of TAM, Trust, Promotion, Cost, and Facility Conditions were proven to have a significant effect on the Decision to Use QRIS, with R2 value of 0.583, which means that these variables were able to explain 58.3% of the variation in the Decision to Use QRIS.
The Influence Of Work Discipline, Work Motivation, And Job Satisfaction On The Performance Of Village Office Employees In Seluma Sub-District, Seluma Regency Jekzen, Beni; Anggriani, Ida; Hidayah, Nenden Restu
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 2 (2026): Februari
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i2.473

Abstract

Employee performance is one of the important elements in an organization's success, especially in the context of public service that directly interacts with the community. Therefore, to achieve optimal performance, attention must be given to several influencing factors, such as work discipline, work motivation, and job satisfaction. The purpose of this study is to determine the Influence of Work Discipline, Work Motivation, and Job Satisfaction on the Performance of Village Office Employees in Seluma District, Seluma Regency. The data collection method in this study used a questionnaire technique, with a sample of 70 respondents. The results of the study show that the multiple linear regression equation is Y =-2.812 + 0.372X₁ + 0.511X₂ + 0.186X₃ + 1.495. The positive coefficients indicate a positive or unidirectional relationship between Work Discipline (X₁), Work Motivation (X₂), and Job Satisfaction (X₃) on Employee Performance (Y) in the village offices of Seluma Sub-District, Seluma Regency. The test results for work discipline (X₁) show a t-value of 2.704 > 1.668 and a significance level of 0.009 < 0.05, indicating that Hₐ is accepted and H₀ is rejected. This means that work discipline (X₁) has a positive and significant effect on employee performance. The test results for work motivation (X₂) show a t-value of 3.763 > 1.668 and a significance level of 0.000 < 0.05, indicating that Hₐ is accepted and H₀ is rejected, meaning that work motivation (X₂) has a positive and significant effect on employee performance. The test results for job satisfaction (X₃) show a t-value of 3.113 > 1.668 and a significance level of 0.003 < 0.05, indicating that Hₐ is accepted and H₀ is rejected, meaning that job satisfaction (X₃) has a positive and significant effect on employee performance. Based on the comparison of the F-count and the F-table value, Fcount is greater than Ftable (39.588 >2.51), leading to the conclusion that the hypothesis is accepted. This indicates a simultaneous effect of work discipline (X₁), work motivation (X₂), and job satisfaction (X₃) on employee performance (Y) in the village offices of Seluma Sub-District, Seluma Regency, as reflected in the significance level of 0.000 < 0.05.
The Effect Of Entrepreneurial Characteristics And Creativity On The Success Of Small And Medium-Sized Food Businesses Herey, Fadhel Alfarozi; Soleh , Ahmad; Gayatri, Ida Ayu Made Er Meytha
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 2 (2026): Februari
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i2.493

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector play an important role in promoting economic growth in Bengkulu Selatan Regency by improving community welfare and creating job opportunities. However, not all culinary MSMEs are able to survive in an increasingly competitive market. This study aims to analyze the effect of entrepreneurial characteristics and creativity on the success of culinary MSMEs, both partially and simultaneously. The population of this study consisted of 462 culinary business actors, with data collected through questionnaires and analyzed using multiple linear regression, validity and reliability tests, t-test, F-test, and the coefficient of determination.  The regression equation obtained is Y  = 50,600 – 0,766X1 + 0,783X2 + 2.945, showing that the entrepreneurial characteristic variable (X₁) has a negative and significant effect on business success with a significance value 0.000, while the creativity variable (X₂) has a positive and significant effect with a significance value 0.000. These findings indicate that creativity has a more dominant influence in improving the success of culinary MSMEs in Bengkulu Selatan Regency.

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