cover
Contact Name
Heskyel Pranata Tarigan
Contact Email
utamipublisher@gmail.com
Phone
+6287823714414
Journal Mail Official
utamipublisher@gmail.com
Editorial Address
Jl. Ratu Agung No 4, Anggut Bawah, Ratu Samban, Kota Bengkulu, 38223.
Location
Kota bengkulu,
Bengkulu
INDONESIA
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen
Published by Utami Publisher
ISSN : -     EISSN : 30646014     DOI : https://doi.org/10.70963/jeiam
Core Subject : Economy,
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.
Articles 35 Documents
The Effect Of Workload And Work Discipline On The Performance Of Bank Mandiri Employees In Tais Market Cantika, Yella; Susanti, Neri; Prawitasari, Andriyani
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.v2i2.546

Abstract

The purpose of this study is to simultaneously determine the impact of workload and work discipline on the performance of Bank Mandiri Pasar Tais employees. This study uses quantitative associative research with a population of 32 employees and employs saturated sampling techniques. The research data was collected through a questionnaire with a Likert scale, then analyzed using multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results of the study show that: The workload variable has a positive and significant effect on employee performance, as does the work discipline variable, which also has a positive and significant effect on employee performance. Simultaneously, both variables have a significant effect on employee performance with a t-value of 11.758, which is greater than the t-table value of 3.340 and a significance value of 0.000, which is less than 0.05. The R² value of 0.448 indicates that workload and work discipline contribute 44.8% to the variation in employee performance, while the remaining 55.2% is influenced by other factors outside this study. Based on the results of multiple linear regression, the equation Y = 3.820 + 0.500X₁ + 0.371X₂ + ε was obtained. The results of the study and the Workload hypothesis show that it can be concluded that the better the management of workload and the implementation of work discipline, the higher the performance of Bank Mandiri Pasar Tais employees will be.
Analysis Of Factors Hindering Online Entrepreneurship Among Students: A Study Of Perceptions Of Financial Risk And Lack Of Digital Skills Mafaza, Vina; Najiyah, Seviani; Kamelia , Fina Nikmatul; Fadli , Muntaqo
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.v2i2.563

Abstract

The development of the digital ecosystem has created broad opportunities for students to engage in online entrepreneurship. However, this high level of interest has not been fully accompanied by adequate readiness to start a business. This study aims to analyze the inhibiting factors of online entrepreneurship among students, particularly perceptions of financial risk and the lack of digital skills. The research employed a quantitative approach with a descriptive-analytical method. Data were collected through an online questionnaire distributed to students of the Faculty of Tarbiyah and Teacher Training at K.H. Abdurrahman Wahid State Islamic University Pekalongan using purposive sampling. The data were analyzed descriptively using mean scores and percentages. The findings indicate that despite students’ high interest in online entrepreneurship, significant barriers remain, including limited capital, anxiety in financial management, and insufficient digital skills, especially in content creation and social media marketing strategies. In addition, non-technical factors such as limited time due to academic demands and fear of failure also hinder students from starting online businesses. This study highlights the importance of higher education institutions in providing practical digital skills training, financial management assistance, and entrepreneurial mindset development to encourage sustainable student engagement in online entrepreneurship.
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.

Page 4 of 4 | Total Record : 35