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