cover
Contact Name
Alfian Qomaruddin
Contact Email
jomaa@nuris.ac.id
Phone
+6285335339697
Journal Mail Official
jomaa@nuris.ac.id
Editorial Address
Jabontegal, Kecamatan Pungging, Kab. Mojokerto, Jawa Timur
Location
Kab. mojokerto,
Jawa timur
INDONESIA
Journal of Management, Accounting, and Administration
ISSN : -     EISSN : 30638992     DOI : https://doi.org/10.52620/jomaa
The Journal of Management, Accounting, and Administration (JoMAA) ISSN 3063-8992 published by STAI Nurul Islam Mojokerto is a newly launched academic journal starting in 2024. It aims to provide a platform for innovative research and insights in the fields of management, accounting, and administration. The journal seeks to contribute to academic discourse and practical applications by publishing high-quality, peer-reviewed articles that address contemporary issues and advancements in these disciplines.
Articles 47 Documents
Efektivitas Shariah Compliance dan Islamic Branding Terhadap Consumer Loyalty Produk Safi Sa'adah, Jamilatus; Setiawan, Firman
Journal of Management, Accounting, and Administration Vol. 2 No. 1: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v2i1.181

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepatuhan Syariah dan merek Islam terhadap loyalitas pelanggan dalam konteks Safi, produk kosmetik halal yang semakin dikenal di pasar internasional.​​​​​​​​ Selain meningkatkan kekesadaran konsumen Muslim terhadap produk yang mematuhi prinsip syariah, kepatuhan terhadap hukum Islam merupakan salah satu aspek mendasar yang dapat memengaruhi keputusan pembelian dan loyalitas pelanggan terhadap suatu produk tertentu. Dalam penelitian ini menggunakan pendekatan kuantitatif bersama dengan metode survei untuk mengumpulkan data dari responden yang memiliki pengalaman dengan produk Safi.​​​ Partial Least Squares-Structural Equation Modeling (PLS- SEM ) digunakan untuk analisis data guna menguji hubungan antara variabel independen, seperti kepatuhan syariah dan branding Islam, dan variabel dependen, seperti loyalitas pelanggan .untuk analisis data dalam rangka menguji hubungan antara variabel independen seperti kepatuhan syariah dan branding Islam, dan variabel dependen seperti loyalitas pelanggan. Hasil penelitian menunjukkan bahwa kepatuhan terhadap prinsip syariah berpengaruh signifikan terhadap loyalitas pelanggan, baik secara langsung maupun melalui penggunaan citra merek yang berlandaskan pada keyakinan Islam. Konsumen memiliki tingkat kepercayaan yang lebih tinggi terhadap produk yang menyediakan produk yang sesuai dengan syariah, yang akhirnya meningkatkan keinginan mereka terhadap produk tersebut. Selain itu, strategi branding Islam sangat penting untuk menumbuhkan persepsi positif terhadap produk, meningkatkan loyalitas pelanggan, dan memperkuat ikatan emosional antara pelanggan dan pemasok. Industri kosmetik halal dapat memperoleh keuntungan dari strategi pemasaran yang lebih efektif dengan berfokus pada identitas Islam dan kepatuhan syariah sebagai faktor utama dalam membina loyalitas pelanggan.
Analisis Dampak Permasalahan Hukum Investree terhadap Ekosistem Startup Digital di Indonesia Centrinova, Aldiez Rizkia; Hidayat, Irhab Faiz; Nailah, Fairuz Khansa’; Pradnyandari, Ida Ayu Putu Rani; Farahdiansyah, Nadine Azzadiena; Sholiq, Sholiq
Journal of Management, Accounting, and Administration Vol. 2 No. 1: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v2i1.185

Abstract

Kasus hukum yang menimpa PT Investree Radhika Jaya menjadi sorotan dalam perkembangan ekosistem startup digital di Indonesia, khususnya di sektor financial technology (fintech) dan peer-to-peer (P2P) lending. Investree mengalami pencabutan izin oleh Otoritas Jasa Keuangan (OJK) pada Oktober 2024 akibat pelanggaran terhadap ketentuan modal minimum dan tingginya tingkat kredit macet (NPL) sebesar 16%, serta dugaan tindak pidana oleh mantan CEO-nya. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus, melalui analisis data sekunder dari dokumen resmi, berita, dan literatur akademik. Hasil penelitian menunjukkan bahwa kasus ini menimbulkan dampak serius terhadap kepercayaan publik dan investor, memicu penguatan regulasi, serta mengganggu stabilitas ekosistem startup digital secara keseluruhan. Selain mencerminkan lemahnya tata kelola perusahaan, kasus Investree juga menjadi refleksi penting atas risiko sistemik di sektor startup berbasis keuangan. Meskipun membawa dampak negatif, insiden ini juga menjadi titik balik bagi regulator dan pelaku industri untuk memperkuat praktik tata kelola, meningkatkan pengawasan, dan membangun ekosistem digital yang lebih sehat dan berkelanjutan.
Financial Performance Management at PT Bank Rakyat Indonesia (Persero) Tbk Period 2018 - 2022 Anshori, Syaiful; Ainorrofiqie, Ainorrofiqie; Hidayat, Nurul; Arifah, Hertin Khalifatun Nisa; Zulkarnain, Rahmat
Journal of Management, Accounting, and Administration Vol. 2 No. 1: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v2i1.186

Abstract

Bank financial institutions are one of the important factors for a country's economy which functions as a collector and channeler of public funds. The bank's ability to increase overall efficiency and generate profits is a reflection of the bank's good financial performance management. This research aims to analyze financial performance management at PT Bank Rakyat Indonesia (Persero) Tbk. 2018-2022 period, by analyzing the influence of Operational Costs on Operating Income (BOPO), Non-Performing Loans (NPL) And Loans deposit Ratio (LDR) to Return On Assets (ROA). The data used in this research is the Time Series of PT quarterly report data. Bank Rakyat Indonesia (Persero) Tbk. Which recorded in data FSA period first quarter 2018- quarterly IV 2022, with data analysis techniques Which used is multiple linear regression using SPSS version 26. The results of the research show that both partial and simultaneous costs Operational Operating Income (BOPO), Non Performing Loans (NPL), Loan Deposits Ratio (LDR) has a significant effect on Return On Assets (ROA) on PT. People's Bank Indonesia (Persero) Tbk.
Komparasi Daya Saing dan Determinan Ekspor Produk Turunan Batubara Indonesia-Australia ke Pasar Asia Ulia, Dwike Handaru; Rindayati, Wiwiek
Journal of Management, Accounting, and Administration Vol. 2 No. 1: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v2i1.187

Abstract

Coal is one of the leading export commodities for Indonesia and Australia. Both countries, as one of the world's largest coal producers and exporters, are now focusing on exporting processed coal such as bituminous coal (HS 270112) to improve competitiveness. The methods used include Revealed Comparative Advantage (RCA), Export Product Dynamic (EPD), X-model, and panel data regression. The RCA results show that Indonesian and Australian coal-derived products are highly competitive in ten Asian countries. EPD reveals Indonesia's position in China and Hong Kong is in the rising star position. While Australia is in a rising star position in Hong Kong, India, Japan, and Vietnam. X-model shows optimistic market prospects for Australia in five countries and Indonesia in two Asian countries. Panel data regression shows that GDP per capita, RCA, and export prices have a positive and significant effect, while inflation, REER, and covid-19 dummy have a negative and significant effect. The LPI variable has no significant effect on the export value of coal-derived products.
Peran Literasi Keuangan dan Pendapatan terhadap Keputusan Investasi Putri, Novia Agnes Kartika; Zulfatillah, Auliya
Journal of Management, Accounting, and Administration Vol. 2 No. 2: 2025 (In Progress)
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v2i2.197

Abstract

Penelitian ini dilakukan untuk menguji seberapa besar tingkat pengaruh literasi keuangan dan jumlah penghasilan terhadap perilaku investasi. Pengujian dilakukan terhadap 40 mahasiswa jurusan Akuntansi Universitas Terbuka dengan metode purposive sampling. Mahasiswa jurusan Akuntansi Universitas Terbuka dipilih sebagai sampel dengan mempertimbangkan latar belakang mahasiswa yang sebagian besar sudah bekerja dan berpenghasilan tetap, selain itu mahasiswa jurusan akuntansi dianggap telah memiliki pengetahuan yang memadai dan terliterasi dengan baik karena telah menempuh mata kuliah yang mempelajari manajemen keuangan dan teori investasi. Pengujian dilakukan dengan pendekatan kuantitatif dengan metode survey. Proses olah data dilakukan dengan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan aplikasi SmartPLS. Hasil analisis menunjukkan bahwa literasi keuangan dan pendapatan memiliki pengaruh positif signifikan terhadap keputusan mahasiswa dalam melakukan investasi. Temuan ini mengindikasikan bahwa semakin baik tingkat literasi keuangan dan semakin tinggi penghasilan mahasiswa, maka semakin besar pula kemungkinan mereka untuk mengambil keputusan investasi yang bersifat sadar dan terstruktur. Penelitian ini sejalan dengan Theory of Planned Behavior yang menekankan bahwa niat dan perilaku seseorang sangat dipengaruhi oleh keyakinan terhadap kemampuan pribadi serta pengendalian terhadap tindakan yang dilakukan. Oleh karena itu, penguatan edukasi mengenai keuangan dan manajemen pendapatan menjadi aspek penting dalam meningkatkan literasi keuangan dan partisipasi mahasiswa dalam kegiatan investasi.
Artificial Intelligence Adoption and Audit Quality: A Mediating Model of Performance Expectancy in East Java's Public Accounting Firms Hady, Aufar Fadlul; Muhammad Aqil Mudhaffar
Journal of Management, Accounting, and Administration Vol. 2 No. 2: 2025 (In Progress)
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v2i2.198

Abstract

This study aim to investigates the impact of Artificial Intelligence (AI) adoption on audit quality, specifically examining the mediating role of performance expectancy within Public Accounting Firms in East Java. Utilizing a quantitative approach, data from 140 auditors were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results indicate that AI adoption positively affects both audit quality and performance expectancy. Furthermore, performance expectancy significantly impacts audit quality and mediates the relationship between AI adoption and audit quality. This research highlights the critical role of auditors' performance expectations in realizing AI's benefits, offering insights for fostering effective AI integration to enhance audit practices. This research offers empirical evidence from the underrepresented Indonesian context, providing a nuanced understanding of how performance expectancy mediates the AI-audit quality link. It contributes valuable insights for strategic AI implementation in public accounting firms and lays groundwork for future behavioral studies in auditing.
Evaluation of BMT Service Quality Based on SERVQUAL and Maqaṣid al-Shariah: A Case Study of BMT Mandiri Sejahtera Kranji Lamongan Ahwarumi, Biyati; Munir, Akhmad Sirojudin
Journal of Management, Accounting, and Administration Vol. 2 No. 2: 2025 (In Progress)
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v2i2.201

Abstract

This study aims to analyze the gap between members' expectations and perceptions of BMT Mandiri Sejahtera Kranji Lamongan services with the SERVQUAL model approach. The research design used a descriptive quantitative approach involving 41 respondents who were selected purposively. The instrument in the form of a Likert questionnaire was analyzed through gap analysis and paired samples t-test. The results showed that there was the largest negative gap in the reliability dimension (−0.2927), while tangibles and responsiveness had positive gaps. Statistically, some service items show significant differences between perceptions and expectations, so the research hypothesis is accepted. This research strengthens the application of SERVQUAL in the context of Islamic microfinance and emphasizes the importance of services that are in accordance with maqāṣid al-sharīʿah. Implicitly, the results of this study are relevant for improving the quality of BMT services and management policies.