Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS)

THE INFLUENCE OF PRODUCT QUALITY, PRICE, AND LAYOUT ON CONSUMER PURCHASE DECISIONS AT THE SHADE OF THE EQUATOR STORE IN JEMBER REGENCY

Sofiatul Hasanah — 2025-09-28

Retail business development shows strong potential in the current era. The retail industry delivers products and services while adding value to fulfill the needs of individuals, families, groups, or end users. Most products sold in retail cater to household requirements. The growing retail industry has made a substantial contribution to the Gross Domestic Product (GDP). This study aims to examine and analyze the impact of product quality, price, and layout on consumer purchasing decisions at the Rindang Khatulistiwa store in Jember. This research employs a quantitative approach with a sample size of 100 respondents, using the Non-Probability Sampling Technique combined with purposive sampling and questionnaires as the primary data collection tool. The data analysis process includes instrument validation, classical assumption testing, multiple linear regression, hypothesis testing, and calculation of determination coefficients. The analysis indicates that product quality, price, and layout each exert a positive and significant partial effect on consumer purchasing decisions at the Rindang Khatulistiwa store in Jember, contributing 85%.

MEDIATING ROLE OF STUDENT SATISFACTION IN THE RELATIONSHIP OF EDUCATIONAL SERVICE QUALITY TO STUDENT RETENTION IN HIGHER EDUCATION (Study on Students of Ciputra University Surabaya)

Erma Fina Terusia — 2025-09-27

This study focuses on the importance of service quality in enhancing student satisfaction and retention in higher education, with the Management Department of the Faculty of Economics and Business at Ciputra University as the research subject. The objective of this study is to analyze the impact of service quality on student satisfaction and retention. The theoretical framework underpinning this research is the SERVQUAL model, which measures service quality through the dimensions of tangibles, reliability, responsiveness, assurance, and empathy. A quantitative approach is employed, targeting a population of 500 students from the 2022-2023 academic year, with a sample size of 217 respondents determined using the Krejcie and Morgan table. The research instrument consists of 40 indicators adapted from relevant journals, utilizing a five-point Likert scale to measure service quality, student satisfaction, and retention. Data analysis was conducted using Partial Least Square (PLS) with the aid of SmartPLS software, allowing for simultaneous evaluation of both the measurement and structural models. The findings of this study are expected to provide valuable insights for department management to enhance service quality and, consequently, improve student satisfaction and retention at Ciputra University.

IMPACT OF HALAL SUPPLY CHAIN MANAGEMENT ON THE PRODUCTION PERFORMANCE OF FOOD AND BEVERAGE MSMEs IN CIMAHI CITY

Mutia Ardiani Irdawati — 2025-09-28

The majority of residents in Cimahi City are Muslim, comprising 94.4% of the population. Muslims, whether as buyers or sellers, must ensure that the food available is halal—from the selection of ingredients and the production process to distribution. This study examines the influence of halal supply chain management (HSCM) on the production performance of micro, small, and medium enterprises (MSMEs) in Cimahi City. The research employs a quantitative approach, collecting data through questionnaires distributed to 179 food and beverage MSME respondents in Cimahi City. Multiple linear regression analysis is used as the analytical tool. The findings indicate that halal SCM in purchasing, manufacturing, and distribution positively affects production performance. Furthermore, all three aspects combined have a significant positive impact on production performance. It can be concluded that food and beverage MSMEs in Cimahi City are highly committed to maintaining halal standards by implementing halal supply chain management—from procuring halal materials through the manufacturing process to food distribution. Recommendations include maintaining production performance by applying halal supply chain management and conducting regular evaluations for food and beverage MSME operators to ensure product quality and sustain customer trust.

ESG PERFORMANCE AND CORPORATE TRANSPARENCY: A SYSTEMATIC LITERATURE REVIEW

Mulkan Teguh Sutrisno — 2025-09-28

This study aims to systematically identify and analyze the relationship between Environmental, Social, and Governance (ESG) performance and corporate transparency. The review employs a Systematic Literature Review (SLR) approach using the PRISMA method, based on ten international scholarly articles published between 2018 and 2025. The synthesis results indicate that ESG performance positively contributes to enhancing the quality of information disclosure, corporate reputation, and investor trust. However, challenges such as greenwashing practices, regulatory gaps, and organizational capacity constraints hinder the effective implementation of ESG transparency. The study concludes that ESG should not only be viewed as a compliance tool but also as a communication and risk management strategy that directly affects corporate value. Recommendations are provided for business actors, policymakers, and academics to strengthen ESG reporting systems in the future

POPULATION, TRADE IN SERVICES, AND EXCHANGE RATES’ INFLUENCE ON ECONOMIC GROWTH IN 7 ASEAN COUNTRIES FROM AN ISLAMIC ECONOMIC PERSPECTIVE

M. Gilang Prabowo — 2025-09-30

This study aims to examine the effects of population, trade in services, and exchange rate variables on economic growth in seven ASEAN countries from 2017 to 2024. A quantitative research method was employed, utilizing secondary data obtained from the World Bank. A panel data model was applied in the analysis. The results from the panel data regression using the Common Effect Model indicate that the population variable (X1) has a negative but statistically insignificant effect on economic growth (Y). The export of services (X2) and import of services (X3) variables also show no significant impact on economic growth (Y). In contrast, the exchange rate variable (X4) has a positive and significant effect on economic growth (Y). However, the simultaneous F-test results reveal that population, trade in services, and exchange rates collectively do not have a significant effect on economic growth

THE MEDIATING ROLE OF CONSUMER ASPIRATION IN THE INFLUENCE OF COUNTRY OF ORIGIN ON IPHONE REPURCHASE INTENTION

Jonathan Kevin Suhanto — 2025-09-27

This study aims to examine the mediating role of consumer aspiration in the influence of country of origin on repurchase intention. A quantitative, associative approach was employed, with a sample of 100 iPhone consumers from Bali Province. The sampling method used was non-probability purposive sampling, with criteria requiring respondents to have previously purchased and used an iPhone at least once, to have graduated from high school or an equivalent level, and to reside in Bali Province. Data were analyzed using PROCESS macro Model 4, processed with IBM SPSS Statistics 26. The results indicate that (1) country of origin has a positive but non-significant direct influence on repurchase intention; (2) country of origin has a positive and significant influence on consumer aspiration; (3) consumer aspiration has a positive and significant influence on repurchase intention; and (4) consumer aspiration fully and significantly mediates the influence of country of origin on repurchase intention

THE EFFECT OF AUDIT COMMITTEES, CAPITAL INTENSITY, AND GENDER DIVERSITY ON TAX AVOIDANCE

Lia Amliah — 2025-09-28

This study aims to analyze the effects of audit committees—measured by audit committee size and expertise—capital intensity, and gender diversity on tax avoidance, with company size as a control variable. A total of 140 samples were selected using purposive sampling. The secondary data were obtained from the annual and financial reports of infrastructure, property, and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Multiple linear regression was employed as the quantitative analysis tool. The results indicate that audit committee size and expertise have a negative effect on tax avoidance, meaning that larger audit committees and those with higher expertise are associated with lower levels of corporate tax avoidance. In contrast, capital intensity and gender diversity have no significant effect on tax avoidance. These findings underscore the importance of the audit committee’s role as a corporate governance mechanism in curbing tax avoidance practices

THE INFLUENCE OF DIGITAL MARKETING, PRODUCT QUALITY AND INFLUENCER MARKETING THROUGH CUSTOMER TRUST ON THE ORIGINOTE SKINCARE PURCHASE DECISION IN JEPARA

Sapriliana Rini Ofisa — 2025-09-30

This research aims to examine and evaluate the impact of Digital Marketing, Product Quality, and Influencer Marketing on purchase decisions for The Originote skincare products in Jepara, with Customer Trust serving as a mediating factor. A purposive non-probability sampling method was employed, selecting 260 respondents based on their prior experience purchasing and using The Originote products. A quantitative approach was adopted, utilizing structured questionnaires to collect data. PLS-SEM version 4.0 was used as the analytical tool, incorporating both outer and inner model assessments to test validity and reliability, alongside hypothesis testing for direct and indirect effects. The findings indicate that Digital Marketing, Product Quality, Influencer Marketing, and Customer Trust significantly and positively influence consumers’ purchase decisions regarding The Originote skincare products in Jepara. Furthermore, Digital Marketing, Product Quality, and Influencer Marketing were found to have a significant positive effect on building Customer Trust toward The Originote skincare products in Jepara. Additionally, these three variables also positively and significantly affect purchase decisions indirectly through Customer Trust in Jepara

THE INFLUENCE OF ELECTRONIC WORD OF MOUTH, BRAND IMAGE, AND PRICE ON PURCHASING DECISIONS THROUGH PURCHASING INTEREST

Andhini Dwi Widyastiwi — 2025-10-03

This study aims to examine the effects of Electronic Word of Mouth (e-WOM), Brand Image, and Price on Purchase Decision, with Purchase Intention serving as a mediating variable. Research focuses on Rotiboy consumers at the Mall Taman Anggrek branch. A novel aspect of this study is the use of Purchase Intention as a mediator linking the effects of e-WOM, Brand Image, and Price on Purchase Decision, as well as its application within the context of fast food products at a specific location, namely Mall Taman Anggrek. This study employs a quantitative approach with purposive sampling, enabling the researcher to target respondents most relevant to the study’s objectives. The sample consists of 396 respondents who have previously purchased Rotiboy products. The analytical tool used is SmartPLS version 3.2.9. The results indicate that Electronic Word of Mouth does not have a significant effect on Purchase Intention among Rotiboy consumers. In contrast, Brand Image significantly and positively influences Purchase Intention, as does Price, which also has a significant positive effect. Furthermore, Purchase Intention is significantly and positively related to Purchase Decision. However, Electronic Word of Mouth was found not to have a significant effect on Purchase Decision. Positive and significant effects on Purchase Decision were observed from Brand Image and Price through Purchase Intention. This study is limited to Rotiboy consumers at Mall Taman Anggrek; therefore, the results cannot be generalized broadly. The findings provide valuable implications for practitioners and marketers to design more effective marketing strategies by leveraging Brand Image and Price to influence Purchase Intention and Purchase Decision

GREEN ACCOUNTING, CSR, AND INDEPENDENT COMMISSIONERS ON FIRM VALUE: AUDIT QUALITY AS A MODERATOR

Preity Vivian Veronieka — 2025-09-30

This research aims to examine the effects of green accounting, corporate social responsibility (CSR), and independent commissioners on firm value, with audit quality serving as a moderating variable. The study focuses on 22 companies listed on the Indonesia Stock Exchange (IDX) between 2022 and 2024. Data analysis was conducted using Multiple Linear Regression and Moderated Regression Analysis, processed with EViews 13 software. The findings reveal that green accounting has a positive and significant impact on firm value. In contrast, CSR and independent commissioners initially exhibit a significant negative effect; however, their effects become statistically insignificant when audit quality is introduced as a moderator. Furthermore, audit quality does not demonstrate a statistically significant moderating effect on the relationships between the three independent variables and firm value. These results suggest that the market responds more favorably to measurable and transparent environmental practices than to social programs or formal oversight mechanisms. This article discusses the role of sustainability reporting and monitoring effectiveness in attracting positive market responses that enhance firm value

FOMO AND FOBO IN ACADEMIC LIFE: A THEMATIC ANALYSIS OF STUDENT EXPERIENCES USING THE GROUNDED THEORY APPROACH

Tamri — 2025-09-30

The phenomenon of FOMO (Fear of Missing Out) and FOBO (Fear of Better Options) is on the rise among students as a result of the use of social media and the demand to compete on campus. The aim of this study was to investigate students' experiences when dealing with FOMO and FOBO, as well as how this impacts their academic achievement. This qualitative research was conducted through in-depth interviews with 15 S1 students from various disciplines, the Grounded Theory approach. The data were analyzed thematically to find patterns and theoretical constructions that depended on the participants' experiences. FOMO and FOBO trigger anxiety, procrastination, and academic dissatisfaction, as well as encourage self-development efforts. Three main themes were also identified: (1) Social and Academic Pressure; (2) decision-making paralysis; and (3) Adaptation Strategies.FOMO and FOBO are controversial phenomena that affect students' academic lives. To reduce the negative effects, this study suggests digital literacy-based interventions and academic counseling

ISLAMIC PERSPECTIVE ON AUDITORS' INTEGRITY: A COMPARATIVE STUDY WITH THE LEADERSHIP OF UMAR IBN AL-KHATTAB

Fika Hartina Sari — 2025-09-30

This research aims to explore the alignment between the principles of professional auditor ethics and the spiritual and moral values exemplified in Islam. It employs a qualitative approach, utilizing library research methods. Data were collected through a literature review, including the Qur'an, hadith, biographies of Umar ibn Khattab, and Islamic guidelines on auditor ethics. The analysis was conducted using a descriptive-comparative method to identify similarities and differences between the principles of auditor integrity and Islamic leadership values. The findings indicate that auditor integrity in Islam encompasses the values of trustworthiness (amanah), honesty (sidq), justice (adl), consistency (istiqamah), and piety (taqwa). These values are prominently reflected in the leadership of Umar ibn Khattab, who prioritized justice, transparency, accountability, and public oversight. There is a strong alignment between auditor integrity and the leadership principles of Umar, both of which are deeply rooted in Islamic teachings (Sharia). This study contributes to strengthening the professional ethics of Muslim auditors by emphasizing the importance of spiritual values in upholding integrity. The findings also provide a foundation for developing audit policies based on Islamic values and offer ethical, morally driven leadership inspiration for contemporary auditing practices.

THE INFLUENCE OF DIGITAL MARKETING AND SERVICE QUALITY ON TRAINING PURCHASE DECISIONS AT EKKLESIA COMPUTER

Tri Suris Lestari — 2025-09-30

Competition in the computer training industry is becoming increasingly intense, requiring institutions to attract participants through effective marketing strategies and high-quality services. This study aims to analyze the influence of digital marketing and service quality on training purchase decisions at Ekklesia Komputer. The research employs a quantitative approach, collecting data via structured questionnaires distributed to 100 respondents selected using the Slovin formula. The research instrument utilized a 6-point Likert scale, and data analysis was performed using SmartPLS 4, which included testing both the measurement model (outer model) and the structural model (inner model). The results indicate that digital marketing does not have a significant impact on training purchase decisions, leading to the rejection of the first hypothesis. In contrast, service quality significantly influences purchase decisions, resulting in the acceptance of the second hypothesis. These findings confirm that the primary factor motivating participants to choose training at Ekklesia Komputer is service quality—encompassing reliability, responsiveness, assurance, empathy, and tangibles—rather than digital marketing efforts .