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Jamali
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jamalikemenag@gmail.com
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ebima@ypmma.org
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INDONESIA
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Published by Yayasan YPMMA
ISSN : 29640423     EISSN : 29641594     DOI : https://doi.org/10.58477/ebima
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (EBiMA), e-ISSN: 2964-1594 dan p-ISSN: 2964-0423 adalah jurnal akses terbuka dan gratis yang diterbitkan oleh Divisi Penelitian, Institut YPMMA, Indonesia. Tujuan dari Jurnal ini adalah untuk mendukung teori dan praktik manajemen perkembangan dalam penyebaran hasil penelitian di bidang tersebut. Jurnal ini mencakup bidang seperti Pengetahuan dan Manajemen Masyarakat, Manajemen Operasi dan Kinerja, Risiko Bisnis, Keuangan dan Akuntansi, Kewirausahaan, Bisnis Strategis dan Pemasaran Strategis serta Pengambilan Keputusan dan Negosiasi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 3 No. 1 (2024): June" : 5 Documents clear
Analsisis Perbandingan Tantangan Audit Syariah di Indonesia dan Turki Putra, Febrian Maulana; Suryanto, Tulus; Hilal, Syamsul; Hanif; Fasa, Muhammad Iqbal
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v3i1.126

Abstract

This study aims to investigate and compare the challenges faced in the implementation of sharia audits in Indonesia and Turkey. Sharia audits play an important role in ensuring financial institutions' compliance with Islamic economic principles, and comparisons between these two countries can provide in-depth insights into the complexities of Islamic audits across multiple contexts. The research method used is comparative descriptive, by evaluating previous research findings and relevant sources. Analysis is carried out on scientific literature, including from journals, books and other sources. Through this approach, the research will identify key challenges faced by sharia auditors, such as regulatory differences, public understanding of sharia principles, and economic policies affecting financial institutions. By comparing the results of research between Indonesia and Turkey, this study is expected to provide recommendations to improve the effectiveness and efficiency of sharia audits in both countries. The results of this study can also contribute to the development of Islamic audit practices globally, taking into account contextual and cultural differences between countries. In conclusion, this research is expected to provide a better understanding of the challenges of sharia auditing in Indonesia and Turkey, as well as contribute to the development of more effective sharia audit methods and practices in the future.
Pengaruh Brand Image Terhadap Keputusan Pembelian Toyota Agya Di PT Auto2000 Asia Afrika Bandung Sugesti , Hesti; Afadhillah , Aulia Syifa; Anggraeni , Angga Dewi; Abdillahsk , Haiqal
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v2i2.134

Abstract

This study aims to determine whether the Toyota Agya car in auto2000 provides a purchase decision for customers, based on brand image and purchase decision. This research uses quantitative research. This research is used to prove the relationship between several variables. This research uses a descriptive approach with 99 respondents who are service providers at auto2000 in the city of Bandung. The variables in this study are brand image (X) and purchasing decisions (Y). The data collection method used is a questionnaire. The data analysis method used is descriptive analysis and simple linear regression analysis. Data processing tools use SPSS for windows version 25.0. Based on the results of simple linear regression analysis, brand image has a significant and positive effect on purchasing decisions. So this explains that brand image has a positive influence on determining the Toyota Agya purchasing decision process at PT.Auto2000 Asia Afrika Bandung.
Pengaruh Kepemimpinan Terhadap Disiplin Kerja Pada Kantor Kecamatan Tehoru Kabupaten Maluku Tengah Wael , Dewi; Simarmata, Ricardo Manarintar
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v3i1.165

Abstract

This research aims to determine the influence of leadership on work discipline at the Tehoru District Office, Central Maluku Regency. Data testing was carried out with a questionnaire which was analyzed using statistical analysis such as: validity and reliability tests, with the help of SPSS version 27 for Windows. The research results show that the Coefficient of Determination (R) is 0.984 or around 98.4%. A value of 98.40% indicates that leadership (X) has an influence on work discipline (Y) of 98.40%, and another 1.60% is influenced by other factors not included in this research. Based on hypothesis testing with the calculated t test of 40.983 and ttable of 1.7011 so that tcount > ttable (16,483 > 1.7011) at α = 5%. So it can be concluded that the hypothesis which states "There is a positive and significant influence between work leadership on employee work discipline at the Tehoru District Office, Central Maluku" is acceptable.
Pengaruh Karakteristik Individu Dan Kepuasan Kerja Terhadap Organizational Citizenship Behavior (OCB) Pendamping PKH Dengan Komitmen Organisasi Sebagai Variabel Intervening Ismuhadi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v3i1.167

Abstract

This study aims to examine the influence of individual characteristics and job satisfaction on organizational commitment, the influence of individual characteristics, job satisfaction and organizational commitment to OCB, as well as the role of organizational commitment as intervening variable whether to mediate the relationship of individual characteristics and job satisfaction to OCB nurses. Data analysis method used in this research is structural equation modeling model, sampling technique with gtotal sampling method, with total sample 103. The results of his research that the influence of individual characteristics have a positive and insignificant effect on organizational commitment. job satisfaction has a positive but insignificant effect on organizational commitment. individual characteristics have a positive and significant effect on OCB. job satisfaction has a positive and significant effect on OCB. The organizational commitment has a positive and significant impact on OCB. The role of organizational commitment as an intervening variable does not mediate the relationship of individual characteristics and job satisfaction to OCB.
Peningkatan Penyusunan Laporan Keuangan Berbasis Standar Akuntansi Keuangan EMKM dan Pemeliharaan Keberlanjutan Usaha pada UMKM melalui Pemahaman Akuntansi dan Teknologi Informasi Akuntansi Dewi, Nur Fitri
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v3i1.166

Abstract

Along with the dynamics of MSMEs in Indonesia, their development faces several problems related to whether the sustainability of MSMEs in Indonesia can be tested in the long term. One of them is caused by capital problems which are often found because MSMEs do not yet have structured financial reports based on SAK EMKM so that they are eligible and accepted when applying for loans. The aim of this research is to determine the influence of understanding accounting and accounting information technology on the preparation of SAK EMKM-based financial reports and their impact on business sustainability for MSMEs in Cilodong, Depok, West Java. The population of this research is MSMEs, Cilodong. The data collection method was a questionnaire distributed to 100 samples of MSMEs in Cilodong, Depok. The collected data was processed using SPSS 27.00 with t test and Path Analysis. The research results show that understanding accounting and accounting information technology has a positive effect on the preparation of SAK EMKM-based financial reports and business sustainability. The results of this research can be useful for MSMEs as input and consideration as well as adding insight, especially regarding the preparation of financial reports and the sustainability of MSME businesses in Cilodong, Depok.

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