Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis <p>Jurnal Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) is a fully refereed (double-blind peer review) and an open-access online journal for academics, researchers, graduate students, early-career researchers and undergraduate students, published by <a href="http://unived.ac.id/">Universitas Muhammadiyah Bengkulu</a>, Indonesia. Jurnal Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) is a periodical publication (two times a year in <strong>January and July</strong>) with the primary objective to disseminate scientific articles in the fields of economics, accounting, management, and islamic economic. Jurnal Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) is indexed by <a href="https://scholar.google.co.id/citations?hl=id&amp;user=_ShC9EoAAAAJ">Google Scholar,</a> and several others including <a href="https://search.crossref.org/?q=ekombis">Crossref</a>, <a href="https://portal.issn.org/resource/ISSN/2716-4411">Road</a>, <a href="http://garuda.ristekdikti.go.id/journal/view/8174">Garuda</a>, <a href="http://index.pkp.sfu.ca/index.php/browse/index/3029">PKP Index,</a> and <a href="https://www.base-search.net/Search/Results?lookfor=EKOMBIS+REVIEW&amp;name=&amp;oaboost=1&amp;newsearch=1&amp;refid=dcbasen">BASE .</a></p> en-US jamekisfe@umb.ac.id (MEILATY FINTHARIASARI) erwindwikap@gmail.com (ERWIN DWIKA PUTRA) Fri, 09 Feb 2024 13:37:25 +0000 OJS 3.3.0.8 http://blogs.law.harvard.edu/tech/rss 60 PENGARUH PRODUCT QUALITY DAN PRICE TERHADAP CONSUMER BUYING INTEREST (Studi Kasus Pada Konsumen Kulit Kayu Lantung Toko Fajri Craft) https://jurnal.umb.ac.id/index.php/jamekis/article/view/6148 <p><em>This studyto determine whete the Product Quality variable and the Price variable have an influence on Consumer Buying Interest. Thia atudy used a quantitative method with an assosiative approach. The population in this study were consumers of lantung wood products from Fajri Craft Store, with a sample size of 96 people. The result of this study showed that product quality and prece have a significant influence on Consumer Buying Interest. Based on the calculation using the coefficient of determination, it was found that the corellation coefficient value was 0.776, indicating a direct correlation between the product quality and price variables with Consumer Buying Interest.</em></p> Reni Indriani, Dinna Ihza Mahawati Copyright (c) 2024 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/6148 Thu, 01 Feb 2024 00:00:00 +0000 PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA ORGANISASI DENGAN KEJELASAN SASARAN ANGGARAN DAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL MEDIASI (Studi Pada Pemda Kabupaten Seluma) https://jurnal.umb.ac.id/index.php/jamekis/article/view/6125 <p><em>The purpose of this study was to determine the effect of budgetary participation, clarity of budget targets and job relevant information on organizational performance. The object of this research is the Regional Apparatus Work Unit (SKPD) located in Seluma Regency. Tests in this study using quantitative methods. The analytical technique used in this research is the Structural Equation Model (SEM) approach based on Partial Least Square (PLS).</em></p> <p><em>The results of the study indicate that budgetary participation affects the clarity of budget targets, clarity of budget targets affects organizational performance, budgetary participation has an indirect effect on organizational performance with clarity of budget targets as a mediating variable, budgetary participation affects job relevant information, job relevant information influence on organizational performance, budgetary participation has an indirect effect on organizational performance with job relevant information as a mediating variable.</em></p> Diah Khairiyah, Desi Fitria, Mardhiyah Dwi Ilhami, Riri Hermita Sari Copyright (c) 2024 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/6125 Wed, 31 Jan 2024 00:00:00 +0000 ANALISIS RASIO KEUANGAN PT INDOFOOD SUKSES MAKMUR TBK: IMPLIKASI TERHADAP KEMAMPUAN PERUSAHAAN DALAM MELUNASI UTANG KEPADA KREDITUR https://jurnal.umb.ac.id/index.php/jamekis/article/view/5925 <p>Artikel ini bertujuan untuk memberikan informasi terkait kemampuan PT Indofood Sukses Makmur dalam melunasi utangnya. Selaku perusahaan besar dengan berbagai macam lini bisnis, PT Indofood Sukses Makmur mempunyai beberapa utang yang wajib dilunasi kepada kreditur. Keahlian PT Indofood Sukses Makmur dalam melunasi utang, sangat berarti untuk berbagai pihak terutama dalam mengambil keputusan investasi baik pemegang saham, kreditur, maupun pihak lainnya. Dalam artikel ini, pengumpulan informasi keuangan menggunakan metode analisis laporan keuangan dengan pengukuran rasio likuiditas yang mencakup <em>current ratio</em>&nbsp;dan <em>quick ratio</em>&nbsp;serta penngukuran rasio solvabilitas yang mencakup <em>debt to equity</em>&nbsp;dan <em>debt to total asset ratio</em>. Informasi yang dianalisis adalah laporan keuangan tahunan PT Indofood Sukses Makmur periode 2018-2022. Hasil analisis menunjukkan adanya kenaikan industri dalam melunasi kewajibannya kepada kreditur.</p> Kerin Wenabella, Dzarra Syadzwah, Dinakara Anjani, Gebby Epata Paulina, Herawati, Rulyanti Susi Wardhani Copyright (c) 2024 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/5925 Tue, 09 Jan 2024 00:00:00 +0000 PENGARUH LINGKUNGAN KERJA, DISIPLIN KERJA, MOTIVASI DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN (Studi Empiris Pada PT. Putra Maga Naditama) https://jurnal.umb.ac.id/index.php/jamekis/article/view/6164 <p>Tujuan penelitian untuk mengetahui pengaruh lingkungan kerja, disiplin kerja, motivasi dan komunikasi terhadap kinerja karyawan pada PT. Putra Marga Naditama. Penelitian dilaksanakan di PT. Putra Maga Naditama. Jenis penelitian yang di gunakan pada penelitian ini deskriptif kuantitatif. Sampel pada penelitian ini sebanyak 59 orang dengan teknik pengambilan sampel pada penelitian ini adalah <em>purposive sampling. </em>Teknik pengumpulan data adalah observasi, kuisioner dan dokumentasi.Teknik analisis data yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Hasil menunjukkan Lingkungan kerja berpengaruh signifikan terhadap kinerja karyawan PT. Putra Maga Nanditama dengan nilai t<sub>hitung </sub>&gt; t<sub>tabel </sub>(33,788 &gt; 1,69552) dan (sig <em>a </em>= 0,000 &lt; 0,05). Disiplin kerja berpengaruh signifikan terhadap kinerja karyawan PT. Putra Maga Nanditama dengan nilai nilai t<sub>hitung </sub>&gt; t<sub>tabel </sub>(3,051 &gt; 1,69552) dan (sig <em>a </em>= 0,002 &lt; 0,05). Motivasi berpengaruh signifikan terhadap kinerja karyawan PT. Putra Maga Nanditama dengan nilai t<sub>hitung </sub>&gt; t<sub>tabel </sub>(3,807 &gt; 1,69552) dan (sig <em>a </em>= 0,008 &lt; 0,05). Komunikasi berpengaruh signifikan terhadap kinerja karyawan PT. Putra Maga Nanditama dengan nilai t<sub>hitung </sub>&gt; t<sub>tabel </sub>(4,156 &gt; 1,69552) dan (sig <em>a </em>= 0,005 &lt; 0,05. Lingkungan kerja, disiplin kerja, motivasi dan komunikasi berpengaruh signifikan secara simultan terhadap kinerja karyawan karyawan PT. Putra Maga Nanditama dengan nilai F<sub>hitung </sub>&nbsp;11,341&gt; F<sub>tabel </sub>2,89 dan nilai signifikansi 0,000 &lt; 0,05. Nilai <em>R Square</em> sebesar 0,947, yang artinya 94,7% kinerja karyawan dipengaruhi oleh variabel lingkungan kerja, disiplin kerja, motivasi kerja dan komunikasi, sedangkan sisanya sebesar 5,3% dipengaruhi oleh variabel lain.</p> Harry Domiinggo; Mimi Kurnia Nengsih Copyright (c) 2024 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/6164 Wed, 28 Aug 2024 00:00:00 +0000 PENGARUH RELATIONSHIP MARKETING TERHADAP KEPUASAN PELANGGAN DAN LOYALITAS PELANGGAN KORAN RAKYAT BENGKULU https://jurnal.umb.ac.id/index.php/jamekis/article/view/6149 <p>This study aims to determine the effect of customer satisfaction and corporate reputation on customer loyalty (study on customers of PT. JNE Bengkulu City). The population used in this study is all customers who use the services of PT. JNE Bengkulu City with a total sample of 120 respondents. Data collected through online questionnaires were then processed using the SPSS test tool version 26. The results of this study indicate that partially and simultaneously the Customer Satisfaction and Corporate Reputation variables have a significant positive effect on Customer Loyalty.</p> Yolanda Oktariani, Yeyen Permayanti Copyright (c) 2024 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/6149 Wed, 28 Aug 2024 00:00:00 +0000 TRANSFORMASI PERILAKU KONSUMTIF MAHASISWA DI PERANTAUAN (STUDI KASUS MAHASISWA EKONOMI SYARIAH UINFAS BENGKULU ) https://jurnal.umb.ac.id/index.php/jamekis/article/view/5796 <p><em>The aim of this research is to determine and explain student consumption behavior patterns, and to determine the factors that cause the transformation of student consumptive behavior in overseas sharia economics study programs at Fatmawati Sukarno State Islamic University, Bengkulu. This research uses a qualitative method with a case study approach, data collection techniques are interviews, observation and documentation. The social situation used in this research was 15 sharia economics study program students class of 2019. The data analysis technique used was the Miles and Huberman model. From the results of the research and discussion, it was found that the transformation of consumptive behavior of overseas students at Fatmawati Sukarno University, Bengkulu, sharia economics study program, among others, in terms of prioritizing consumption, they prioritize needs rather than desires, in terms of choosing goods for consumption, many of them do not pay attention to the type of goods, cleanliness. or the price, using branded goods to gain appreciation and high social status, discounting prices, bargaining, and spending free time hanging out in cafes and coffee shops. Coffee shops are just places to relax and have fun. This is what makes them trapped in consumer behavior.</em></p> <p><em>The aim of this research is to determine and explain student consumption behavior patterns, and to determine the factors that cause the transformation of student consumptive behavior in overseas sharia economics study programs at Fatmawati Sukarno State Islamic University, Bengkulu. This research uses a qualitative method with a case study approach, data collection techniques are interviews, observation and documentation. The social situation used in this research was 15 sharia economics study program students class of 2019. The data analysis technique used was the Miles and Huberman model. From the results of the research and discussion, it was found that the transformation of consumptive behavior of overseas students at Fatmawati Sukarno University, Bengkulu, sharia economics study program, among others, in terms of prioritizing consumption, they prioritize needs rather than desires, in terms of choosing goods for consumption, many of them do not pay attention to the type of goods, cleanliness. or the price, using branded goods to gain appreciation and high social status, discounting prices, bargaining, and spending free time hanging out in cafes and coffee shops. Coffee shops are just places to relax and have fun. This is what makes them trapped in consumer behavior.</em></p> Fahmi Novranda, Idwal, Romi Adetio Setiawan Copyright (c) 2024 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/5796 Tue, 09 Jan 2024 00:00:00 +0000 PENGGUNAAN RASIO KEUANGAN UNTUK MEMBANDINGKAN KINERJA KEUANGAN PERUSAHAAN KELAPA SAWIT PADA PT ASTRA AGRO Tbk DENGAN PT PROVIDENT AGRO Tbk PERIODE 2018-2022 https://jurnal.umb.ac.id/index.php/jamekis/article/view/5927 <p><span style="font-weight: 400;">Penelitian ini bertujuan untuk membandingkan kinerja keuangan PT. Provident Agro Tbk dan PT. Astra Agro Lestari Tbk selama periode 2018-2022 dengan menggunakan sejumlah rasio keuangan. Indikator utama yang digunakan mencakup rasio aktivitas, profitabilitas, likuiditas, dan solvabilitas. Sumber data yang dianalisis diperoleh dari neraca dan laporan laba rugi perusahaan yang diunduh dari situs web resmi masing-masing perusahaan. Pendekatan utama dalam mengumpulkan data ini adalah metode dokumentasi dengan analisis deskriptif menjadi landasan utama dalam perincian hasil penelitian. Hasil analisis rasio keuangan menunjukkan bahwa PT. Astra Agro Lestari Tbk memiliki rasio likuiditas dan profitabilitas yang lebih tinggi dibandingkan PT. Provident Agro Tbk. Meskipun demikian, PT. Provident Agro Tbk unggul dalam rasio aktivitas karena lebih efisien dalam mengelola aset. Namun, penurunan rasio solvabilitas hingga mencapai nilai negatif dalam jangka waktu tertentu membuat PT. Astra Agro Lestari Tbk lebih unggul secara keseluruhan. Disparitas kinerja keuangan kedua perusahaan ini dipengaruhi oleh faktor seperti harga minyak sawit (CPO), produksi, biaya produksi, dan efisiensi operasional.</span></p> Deninda Paquita De Angel, Irgy Eza Farensyah, Linda Y Adii, Nathalia, Nursanita Putri, Yuliyana, Rulyanti Susi Wardhani Copyright (c) 2024 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/5927 Tue, 09 Jan 2024 00:00:00 +0000 PERAN PERBANKAN SYARIAH DALAM MENINGKATKAN KESEJAHTERAAN PETANI SAWIT DI DESA GENTING JUAR KEC. SEMIDANG ALAS MARAS KAB. SELUMA https://jurnal.umb.ac.id/index.php/jamekis/article/view/5868 <p><em>The purpose of this research is to investigate how sharia banking has affected oil palm producers in Genting Juar Village, Kec. Semidang Alas Maras District. Seluma. Researchers used 11 in-depth interviews and qualitative research methods to collect primary data. It was concluded from the research that sharia banks help oil palm producers by providing them with operating capital, which, if used wisely, may increase their income.</em></p> Yeti Zetriana; Andang Sunarto, Nurrahmah Putry Copyright (c) 2024 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/5868 Wed, 28 Aug 2024 00:00:00 +0000