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

THE MEDIATING ROLE OF STUDENT SATISFACTION IN THE RELATIONSHIP OF EDUCATIONAL SERVICE QUALITY TO STUDENT RETENTION IN HIGHER EDUCATION

Erma Fina Terusia — 2025-09-27

Penelitian ini berfokus pada pentingnya kualitas layanan dalam meningkatkan kepuasan dan retensi mahasiswa di pendidikan tinggi, dengan Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Ciputra sebagai subjek penelitian. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kualitas layanan terhadap kepuasan dan retensi mahasiswa. Kerangka teori yang mendasari penelitian ini adalah model SERVQUAL yang mengukur kualitas layanan melalui dimensi tangibles, reliability, responsiveness, assurance, dan empathy. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan populasi target sebanyak 500 mahasiswa angkatan 2022-2023 dan sampel sebanyak 217 responden berdasarkan tabel Krejcie dan Morgan. Instrumen penelitian terdiri dari 40 indikator yang diadaptasi dari jurnal terkait, menggunakan skala Likert lima poin untuk mengukur kualitas layanan, kepuasan, dan retensi mahasiswa. Analisis data dilakukan dengan menggunakan Partial Least Square (PLS) melalui software SmartPLS, yang memungkinkan evaluasi simultan terhadap model pengukuran dan model struktural. Hasil penelitian menunjukkan bahwa kualitas layanan berpengaruh signifikan terhadap kepuasan mahasiswa, tetapi tidak berpengaruh langsung terhadap retensi. Kepuasan mahasiswa terbukti berpengaruh signifikan terhadap retensi dan memediasi sepenuhnya hubungan antara kualitas layanan dan retensi mahasiswa.

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

Penelitian ini bertujuan untuk mengeksplorasi hubungan antara kinerja ESG (Environmental, Social, and Governance) dengan tingkat transparansi perusahaan melalui pendekatan Systematic Literature Review (SLR) berbasis metode PRISMA. Dengan menganalisis 10 artikel ilmiah yang diterbitkan antara tahun 2022 hingga 2025, studi ini mengidentifikasi kontribusi ESG dalam menciptakan pelaporan informasi yang kredibel, relevan, dan strategis. Hasil sintesis menunjukkan bahwa kinerja ESG berdampak positif terhadap kualitas keterbukaan informasi perusahaan, kepercayaan investor, serta reputasi organisasi. Namun, implementasinya masih menghadapi berbagai tantangan seperti ketidakterstandaran pelaporan global, greenwashing, dan keterbatasan sumber daya di perusahaan kecil. Studi ini menyimpulkan bahwa ESG tidak hanya menjadi alat pelaporan, tetapi juga mekanisme strategis dalam membangun akuntabilitas dan nilai jangka panjang perusahaan.

Pengaruh Jumlah Penduduk, Perdagangan Jasa dan Nilai Tukar Terhadap Pertumbuhan Ekonomi Di 7 Negara ASEAN Dalam Perspektif Ekonomi Islam Periode Tahun 2017-2024

M. Gilang Prabowo — 2025-09-30

Penelitian ini bertujuan untuk mengetahui pengaruh veriabel Jumlah Penduduk, Perdagangan Jasa dan Nilai Tukar terhadap pertumbuhan ekonomi di 7 negara ASEAN tahun 2017-2024. Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Data yang digunakan data sekunder yang diperoleh dari wolrd bank. Dan model yang digunakan dalam penelitian ini adalah model data panel. Hasil dari penelitian menggunakan regresi data panel dengan uji Common Effect Model yang menyatakan hasil uji parsial (t) bahwa variabel Jumlah Penduduk (X1) berpengaruh negatif tidak signifikan terhadap pertumbuhan ekonomi (Y). variabel Ekspor Jasa (X2) dan Impor Jasa (X3) tidak berpengaruh signifikan terhadap Pertumbuhan Ekonomi (Y) sedangkan variabel Nilai Tukar (X4) berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi (Y). Hasil uji simultan (f) menyatakan bahwa Jumlah Penduduk, Perdagangan Jasa dan Nilai Tukar secara simultan tidak berpengaruh signifikan terhadap pertumbuhan ekonomi.

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

Penelitian ini bertujuan untuk menguji dan mengevaluasi dampak Pemasaran Digital, Kualitas Produk, dan Pemasaran Influencer terhadap keputusan pembelian produk perawatan kulit The Originote di Jepara, yang dimediasi oleh Kepercayaan Pelanggan. Metode pengambilan sampel non-probabilitas purposif digunakan, dengan 260 responden dipilih berdasarkan pengalaman mereka sebelumnya dalam membeli dan menggunakan produk The Originote. Metode kuantitatif diadopsi, kuesioner terstruktur berfungsi sebagai instrumen untuk memperoleh data. PLS-SEM versi 4.0 digunakan sebagai alat analisis dalam penelitian ini yang menggabungkan penilaian model luar dan dalam untuk menguji validitas dan reliabilitas, di samping pengujian hipotesis untuk efek langsung dan tidak langsung.
Temuan menunjukkan bahwa Pemasaran Digital, Kualitas Produk, Pemasaran Influencer, dan Kepercayaan Pelanggan secara signifikan dan positif memengaruhi Keputusan Pembelian konsumen terkait Perawatan Kulit The Originote di Jepara. Selain itu, Pemasaran Digital, Kualitas Produk, dan Pemasaran Influencer terbukti memiliki efek positif yang nyata dalam membangun Kepercayaan Pelanggan terhadap Perawatan Kulit The Originote di Jepara. Selain itu, ketiga variabel Pemasaran Digital, Kualitas Produk, dan Pemasaran Influencer juga berpengaruh positif dan signifikan terhadap Keputusan Pembelian secara tidak langsung melalui Kepercayaan Pelanggan di 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

English

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

Fenomena FOMO (Fear of Missing Out) dan FOBO (Fear of Better Options) semakin meningkat di kalangan siswa sebagai akibat dari penggunaan media sosial dan tuntutan untuk bersaing di kampus. Tujuan dari penelitian ini adalah untuk menyelidiki pengalaman mahasiswa saat menghadapi FOMO dan FOBO, serta bagaimana hal ini berdampak pada prestasi akademik mereka.

Penelitian kualitatif ini dilakukan melalui wawancara mendalam dengan 15 siswa S1 dari berbagai disiplin ilmu, pendekatan Grounded Theory. Data dianalisis secara tematik untuk menemukan pola dan konstruksi teori yang bergantung pada pengalaman partisipan.

FOMO dan FOBO memicu kecemasan, prokrastinasi, dan ketidakpuasan akademik, serta mendorong upaya pengembangan diri. Tiga tema utama juga diidentifikasi: (1) Tekanan Sosial dan Akademik; (2) Paralisis Pengambilan Keputusan; dan (3) Strategi Adaptasi.

FOMO dan FOBO adalah fenomena kontroversial yang memengaruhi kehidupan akademik mahasiswa. Untuk mengurangi efek negatifnya, penelitian ini menyarankan intervensi berbasis literasi digital dan konseling akademik.

Key words: FOMO, FOBO, prestasi akademik

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

Fika Hartina Sari — 2025-09-30

The research seeks to uncover the alignment between the principles of professional auditor ethics and the spiritual and moral values exemplified in Islam. It employs a qualitative approach using library research methods. Data were collected through literature review, including the Qur'an, hadith, biographies of Umar ibn Khattab, and Islamic guidelines on auditor ethics. The analysis was carried out using a descriptive-comparative method to identify similarities and differences between auditor integrity principles 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 strongly 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 rooted in Islamic teachings (sharia).

This study contributes to strengthening the professional ethics of Muslim auditors by emphasizing the importance of spiritual values in maintaining integrity. The findings also provide a foundation for developing Islamic value-based audit policies and offer ethical and morally driven leadership inspiration for modern auditing practices.

Keywords: Auditor integrity; Islam; Leadership; Umar ibn Khattab; Ethics

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

Tri Suris Lestari — 2025-09-30

Persaingan dalam industri pelatihan komputer semakin ketat, sehingga lembaga dituntut untuk menarik peserta melalui strategi pemasaran yang tepat dan layanan yang berkualitas. Penelitian ini bertujuan untuk menganalisis pengaruh digital marketing dan kualitas layanan terhadap keputusan pembelian pelatihan di Ekklesia Komputer. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner terstruktur kepada 100 responden yang dipilih berdasarkan rumus Slovin. Instrumen penelitian disusun menggunakan skala Likert 1–6, sedangkan analisis data dilakukan dengan menggunakan SmartPLS 4, yang mencakup pengujian model pengukuran (outer model) dan model struktural (inner model). Hasil penelitian menunjukkan bahwa digital marketing tidak berpengaruh signifikan terhadap keputusan pembelian pelatihan, sehingga hipotesis pertama ditolak. Sebaliknya, kualitas layanan berpengaruh signifikan terhadap keputusan pembelian, sehingga hipotesis kedua diterima. Temuan ini menegaskan bahwa faktor utama yang mendorong peserta memilih pelatihan di Ekklesia Komputer lebih ditentukan oleh kualitas layanan, yang mencakup dimensi reliability, responsiveness, assurance, empathy, dan tangibles, dibandingkan dengan aktivitas digital marketing.

THE EFFECT OF SALE AND PURCHASE FINANCING, PROFIT- SHARING FINANCING, AND RASIO NON PERFORMING FINANCING (NPF) ON THE ROA PROFITABILITY OF ISLAMIC COMMERCIAL BANKS IN INDONESIA

Amir Mukadar — 2025-09-30

Profitability is a key indicator in assessing the financial performance of Islamic banks, reflected in Return on Assets (ROA). ROA is influenced by income generated from financing, whether based on sale and purchase (such as salam and istisna), profit-sharing financing (mudharabah and musyarakah), and financing risks such as Non-Performing Financing (NPF). This study aims to analyze the effect of sale and purchase financing, profit-sharing financing, and the NPF ratio on ROA at Islamic Commercial Banks in Indonesia. The study used a quantitative approach using secondary data from Islamic Banking Statistics obtained from the Financial Services Authority (OJK) website for the period 2004-2022. The data were then analyzed using multiple linear regression. The t-test results showed that sale and purchase financing had no significant effect on ROA, with a significance value of 0.3315. Profit-sharing financing had a significant but negative effect on ROA, with a significance value of 0.0002. NPF did not show a significant effect on ROA, with a significance value of 0.9731. The simultaneous F-test results obtained a significance value of 0.0751, indicating that the three variables did not jointly influence ROA. The Adjusted R² value of 0.2318 indicates that 23.18% of the variation in ROA can be explained by the three variables. The study's conclusion emphasizes the need to strengthen risk management strategies and the effectiveness of profit-sharing financing to increase profitability.

ANALYSIS OF BANK HEALTH LEVEL USING CAMEL AT BPRS MUAMALAT HARKAT BENGKULU TAHUN 2020-2023

Dharma setiawan — 2025-10-05

This study aims to evaluate the financial health of BPRS Muamalat Harkat Bengkulu from 2020 to 2023 using the CAMEL method, which encompasses five main components: Capital, Assets, Management, Earnings, and Liquidity. This study is crucial for determining the extent to which the bank's financial and operational performance meets the healthy criteria, while also providing objective information for management and stakeholders. The study population comprised all financial reports of BPRS Muamalat Harkat Bengkulu, with annual reports for the period studied as a sample. The data collection technique used was the documentation method, compiling secondary data in the form of balance sheets, income statements, and relevant financial ratios. Data analysis was conducted using descriptive quantitative analysis, calculating financial ratios based on CAMEL components, assigning scores according to the OJK assessment guidelines, and multiplying the results by the weights of each indicator to obtain a final score for the bank's health level.

The research findings indicate that, overall, BPRS Muamalat Harkat Bengkulu was in the "healthy" category during the 2020–2023 period. However, in 2023, the bank's health score declined due to an increase in the Non-Performing Financing (NPF) ratio and a decline in operational efficiency, reflected in the BOPO ratio. Meanwhile, capital and liquidity continued to demonstrate strong and stable performance. Based on the CAMEL analysis, the bank remains categorized as overall healthy, although greater attention to operational efficiency and financing quality is needed to maintain

PERAN KOPERASI SYARIAH DALAM MENINGKATKAN KESEJAHTERAAN ANGGOTA(Studi Kasus Pada BMT KUBE Sejahtera 008)

Maya Astrining Dewi — 2025-10-30

Skripsi ini meneliti peran Koperasi Syariah BMT KUBE Sejahtera 008 dalam meningkatkan kesejahteraan anggota di Desa Sri Kuncoro, Bengkulu Tengah. Meningkatnya kebutuhan akan akses permodalan yang mudah dan terjangkau, khususnya bagi UMKM, mendorong penelitian ini untuk mengkaji kontribusi BMT dalam konteks ekonomi kerakyatan berbasis syariah. Penelitian kualitatif ini menggunakan pendekatan yuridis sosiologis, mengumpulkan data primer melalui wawancara dengan pengurus dan anggota BMT, serta data sekunder dari literatur dan dokumen terkait. Tujuan penelitian adalah untuk mengungkap peran BMT KUBE Sejahtera 008 dalam meningkatkan kesejahteraan anggota dan mengidentifikasi faktor pendukung dan penghambat.

Hasil penelitian menunjukkan peran penting BMT KUBE Sejahtera 008 dalam meningkatkan kesejahteraan ekonomi anggotanya. Akses pembiayaan yang mudah dan sistem bagi hasil terbukti efektif meningkatkan pendapatan, khususnya bagi usaha mikro, kecil, dan menengah. Meskipun terdapat kendala seperti kurangnya pemahaman masyarakat tentang BMT dan keterbatasan dana, BMT KUBE Sejahtera 008 telah berhasil membangun kepercayaan dan kepuasan anggota. Secara keseluruhan, penelitian ini menyimpulkan bahwa BMT KUBE Sejahtera 008 berperan penting dalam meningkatkan kesejahteraan ekonomi anggota di Desa Sri Kuncoro, Bengkulu Tengah, dan memberikan kontribusi positif pada perekonomian desa.

SELF-IMAGE AND PRODUCT PERSONALIZATION: IMPACT ON CONSUMER RELATIONSHIP QUALITY AT ABABIL BILLBOARD PRINTING IN BENGKULU CITY

Dearlyn Astania — 2025-11-01

Penelitian ini bertujuan untuk menganalisis pengaruh citra diri dan personalisasi produk terhadap kualitas hubungan konsumen di Ababil Reklame Printing di Kota Bengkulu. Pertumbuhan pesat industri percetakan menciptakan lanskap kompetitif di mana bisnis harus bergerak melampaui produk standar untuk membangun hubungan konsumen yang kuat. Penelitian sebelumnya terutama berfokus pada dampak variabel-variabel ini terhadap kepuasan dan loyalitas pelanggan di sektor mode atau teknologi, meninggalkan celah penelitian dalam konteks industri jasa percetakan dan periklanan. Penelitian ini mengisi celah ini dengan menyelidiki bagaimana persepsi konsumen tentang kesesuaian citra diri dan produk yang dipersonalisasi memengaruhi hubungan jangka panjang mereka dengan penyedia layanan. Dengan menggunakan pendekatan kuantitatif, penelitian ini menggunakan metode survei dengan sampel pelanggan Ababil Reklame. Data yang terkumpul dianalisis menggunakan regresi berganda untuk menguji hipotesis. Temuan ini diharapkan dapat menunjukkan bahwa citra diri dan personalisasi produk memiliki dampak positif yang signifikan terhadap kualitas hubungan, menyoroti pentingnya keduanya sebagai alat strategis untuk menumbuhkan kepercayaan dan komitmen dalam industri jasa.

HYBRID LEARNING AND KNOWLEDGE MANAGEMENT IN STUDENT ACADEMIC PERFORMANCE (Study of Students at the Faculty of Economics and Business, University of Muhammadiyah Bengkulu)

Meilaty Finthariasari — 2025-10-01

This study aims to identify the most dominant factors affecting students' academic performance. The research was conducted from December 2024 to February 2025. The population and sample consisted of students from the Faculty of Economics and Business at the University of Muhammadiyah Bengkulu. This study employed a quantitative method with a total of 284 respondents. Data collection techniques included observation, interviews, and questionnaires. Data analysis involved descriptive statistics, inferential analysis using SPSS, and determination coefficient (R²) analysis. Based on the results of multiple linear regression analysis, the regression equation Y = 14.660 + 0.850(X₁) + 0.114(X₂) was obtained, with a determination coefficient (R²) of 0.391, or 39.1%. The research findings and hypothesis testing indicate that the variables of hybrid learning and knowledge management have a positive effect, both partially and simultaneously, on the academic performance of students at the Faculty of Economics and Business, University of Muhammadiyah Bengkulu. It is recommended that the university continue to enhance the effectiveness of hybrid learning and knowledge management to promote optimal academic achievement among students.

Pengaruh Penempatan Karyawan Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT. Cemindo Gemilang TBK - Semen Merah Putih Kota Bengkulu

Muhammad Ardi — 2025-10-03

This study aims to examine the effects of employee placement and work discipline on employee performance at PT Cemindo Gemilang TBK - Semen Merah Putih Bengkulu City, both individually and simultaneously. The research sample consisted of 98 employees from PT Cemindo Gemilang TBK - Semen Merah Putih Bengkulu City. Data were collected through observation and the distribution of questionnaires. The data analysis techniques employed in this study included instrument testing, analysis of respondents' responses, classical assumption tests, data analysis methods, and hypothesis testing. The results indicate that employee placement does not have a significant effect on employee performance at PT Cemindo Gemilang TBK - Semen Merah Putih Bengkulu City. In contrast, work discipline has a positive and significant effect on employee performance. Moreover, employee placement and work discipline together have a positive and significant impact on employee performance

CLIMATE CHANGE FACTORS AFFECTING THE PRODUCTIVITY OF BAMBOO WEAVING CRAFTS AT UD. WIDYA HANDYCRAFT

Anis Wirda — 2025-10-03

Bamboo crafts are an integral part of local culture and history, demonstrating the ingenuity and expertise of the community in sustainably utilizing natural resources. Gintangan villagers have a long history of making a living and creating beautiful bamboo crafts. Mr. Widodo, 66, from Gintangan Village, Blimbingsari Sub-district, Banyuwangi Regency, has contributed to this tradition. Although his initial aspiration was to become a public school teacher, in 1991 Mr. Widodo established UD. Widya Handycraft, a bamboo weaving company, after recognizing the potential of bamboo weaving crafts in Gintangan Village, which has distinct characteristics compared to other villages. The primary objective of this research is to examine the impact of climate change on the productivity of UD. Widya Handycraft and to analyze the specific adaptation strategies that artisans adopt in response to these challenges. This qualitative study uses a descriptive approach by observing production processes, conducting in-depth interviews, and directly documenting the bamboo weaving activities of UD. Widya Handycraft in Gintangan Village, Blimbingsari District, Banyuwangi Regency. Specifically, the study aims to capture the experiences, personal perceptions, and distinct adaptation methods used by artisans to address climate-related challenges. The results show that climate change has a significant impact on the production of woven bamboo handicrafts. As an adaptation effort, craftsmen store raw material stocks, use artificial dryers, and diversify product types. The findings emphasize the need for sustainable bamboo resource management, as well as government strategies and policies, to support the long-term viability of bamboo handicraft businesses amidst uncertain climate conditions.

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

Sofiatul Hasanah — 2025-10-03

Salah satu perkembangan usaha yang cukup menjanjikan di era saat ini adalah usaha ritel. Industri ritel merupakan industri yang melakukan kegiatan penjualan produk dan jasa dengan memberikan nilai tambah untuk memenuhi kebutuhan perorangan, keluarga, kelompok, atau pengguna akhir. Produk yang dijual pada usaha ritel sebagian besar berguna untuk memenuhi kebutuhan rumah tangga. Semakin berkembangnya industri ritel memberikan kontribusi yang besar terhadap Produk Domestik Bruto (PDB). Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kualitas produk, harga, dan tata letak terhadap keputusan pembelian konsumen pada toko Rindang Khatulistiwa di Jember. Jenis penelitian ini menggunakan metode kuantitatif dengan jumlah sampel 100 responden dan menggunakan Teknik Non Probability Sampling dengan pendekatan purposive sampling dengan bantuan kuesioner sebagai alat utama dalam pengumpulan data responden. Teknik analisis data penelitian ini menggunakan uji instrumen, asumsi klasik, regresi linier berganda, hipotesis dan koefisien determinasi. Hasil analisis yang diperoleh menunjukkan bahwa kualitas produk, harga, dan tata letak berpengaruh positif dan signifikan secara parsial terhadap keputusan pembelian konsumen pada toko Rindang Khatulistiwa di Jember dengan tingkat kontribusi sebesar 85%.

THE EFFECT OF SERVICE QUALITY AND PRICE ON CONSUMER SATISFACTION AT GEDOH COFFEE

Pradana — 2025-10-03

This research is of significant urgency due to the intense business competition within Indonesia’s economy, particularly in Banyuwangi. As micro, small, and medium enterprises (MSMEs) play a crucial role in employment absorption, innovation is essential to ensure sustainability, especially through strategies related to service quality and pricing that influence customer satisfaction. The primary issues addressed in this study are the effects of service quality and price on customer satisfaction, including the individual impact of each variable. This research employs a quantitative methodology, utilizing validity testing, reliability testing, t-tests, and F-tests. The results indicate that only three statements were found to be invalid, while the overall instrument remains reliable, with a coefficient of 0.860, categorized as very high. The t-test results show that service quality (sig. = 0.000) and price (sig. = 0.042) significantly affect customer satisfaction. Furthermore, the F-test result, with a significance value of 0.000, confirms that service quality and price simultaneously have a significant influence on customer satisfaction. Therefore, it can be concluded that service quality and price positively impact customer satisfaction.

MANAGEMENT OF PRODUCTIVE ZAKAT AND THE DISTRIBUTION OF ZAKAT FUNDS FOR THE EMPOWERMENT OF THE MUSTAHIK ECONOMY IN BAZNAS BENGKULU PROVINCE

Artlita Dienti — 2025-10-03

This article aims to analyze the management and distribution of zakat funds for the economic empowerment of mustahik at Baznas Bengkulu Province. In this study, it is examined theoretically with field research methods, data is collected through interviews, document studies, and documentation. The findings in the study are that the management of Productive Zakat at Baznas Bengkulu Province with the Gerobak Mapan program provided for the economic empowerment of mustahik is structured, including good planning, verification, assessment, distribution, and monitoring processes. The distribution carried out at Baznas Bengkulu Province for the Gerobak Mapan Program is carried out systematically, the distribution is carried out based on incoming applications and available programs, with distribution standards that have been regulated in the Annual Financial Report (LKT). Before distribution, Baznas conducts an assessment to ensure that beneficiaries are serious about running a business. This assessment includes determining leaders and products, in order to assess the commitment of entrepreneurs in running their businesses. The assessment before distribution and monitoring afterward show Baznas' efforts to ensure that zakat funds are used effectively and sustainably. Thus, the results of this study indicate that the Gerobak Mapan Program run by Baznas Bengkulu Province has proven effective in improving the welfare of mustahik. This program has succeeded in helping mustahik in increasing income, developing businesses, and achieving independence.

FACTORS INFLUENCING THE USE OF E-COMMERCE-BASED ACCOUNTING INFORMATION SYSTEM (Case Study on MSME Partners and Fostered by Bank Indonesia Representative Office of Bengkulu Province)

Nensi Yuniarti ZS — 2025-10-03

An e-commerce-based accounting information system plays an important role in reducing the risk of human error and facilitating user access to product stock information. In addition, this system also simplifies the transaction process and automatically creates an authorization system within the e-commerce platform. This study aims to identify the factors influencing the use of e-commerce-based accounting information systems among SMEs partnered with and supported by Bank Indonesia's Provincial Office in Bengkulu. The research is quantitative in nature, with a population of 26 SMEs. The sampling technique used involved primary data from 78 respondents, with the researcher employing saturated sampling. Data collection techniques involved distributing questionnaires offline through on-site observations of SMEs and interviewing respondents. Data analysis techniques used in this study included descriptive statistical tests and multiple linear regression analysis. Based on the results of this study, it shows that the variables of financial inclusion and financial statement presentation and preparation have a significant effect on the e-commerce-based accounting information system, as evidenced by the significance values of 0.001 and 0.000, respectively, which are less than 0.05. Thus, H1 and H5 are accepted. Conversely, the variables of financial technology, accounting knowledge, and business turnover do not significantly influence the e-commerce-based accounting information system, with significance values of 0.596, 0.238, and 0.241, respectively, which are greater than 0.05. Therefore, H2, H3, and H4 are rejected. This finding confirms that financial inclusion through the presentation and preparation of financial statements plays a more dominant role in e-commerce-based accounting information systems compared to financial technology, accounting knowledge, and business turnover. This study recommends financial literacy, profitability, financial performance, and the adoption of accounting information systems to achieve more accurate and widely applicable results in the use of e-commerce-based accounting information systems.

EFFECT OF TRUST, PAYMENT METHODS AND LIVE STREAMING ON PURCHASE DECISIONS OF TIKTOK SHOP USERS IN BENGKULU CITY

Nurjulya Ningsih — 2025-10-03

Tujuan penelitian ini adalah untuk mengetahui pengaruh kepercayaan, metode pembayaran, dan live streaming terhadap keputusan pembelian konsumen. Penelitian ini bersifat kuantitatif dengan pendekatan asosiatif. Populasi dalam penelitian ini adalah konsumen yang menggunakan aplikasi TikTok dan pernah berbelanja daring menggunakan TikTok Shop di Kota Bengkulu. Sampel penelitian sebanyak 385 responden yang dipilih secara purposive sampling. Pengumpulan data menggunakan kuesioner dengan skala likert dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel kepercayaan, metode pembayaran, dan live streaming masing-masing memiliki pengaruh yang signifikan terhadap keputusan pembelian. Dengan demikian, faktor-faktor tersebut penting untuk dipertimbangkan dalam strategi pemasaran e-commerce di platform media sosial.

WORK-LIFE BALANCE EFFECT ON NURSES JOB SATISFACTION (CASE STUDY AT DR. M. YUNUS BENGKULU HOSPITAL)

Eti Arini — 2025-10-03

Penelitian ini bertujuan untuk mengetahuiPengaruh Work Life Balance Terhadap KepuasanKerja Perawat di RSUD Dr. M. Yunus Bengkulu. JenisPenelitian ini merupakan jenis penelitian deskritifkuantitatif, Populasi penelitian ini adalah perawat di RSUD Dr. M. Yunus Bengkulu sebagai objekpenelitian. Teknik pengumpulan data yang digunakanadalah observasi, wawancara, dan kuesioner. Sedangkan Teknik analisis data menggunakan regresilinier sederhana, koefisien determinasi (r2), dan uji hipotesis (uji t) digunakan untuk menganalisis data.

Berdasarkan hasil penelitian dan pembahasanmengenai pengaruh work life balance terhadapkepuasan kerja perawat RSUD. Dr. M. YunusBengkulu. Maka berdasarkan hasil dari uji nilaisignifikan yang dapat disimpulkan bahwa work life balance berpengaruh signifikan terhadap kepuasankerja. Semakin baik work life balance yang dimilikiperawat, maka semakin tinggi juga peningkatankepuasan kerja yang dirasakan.

THE RELATIONSHIP BETWEEN RAW MATERIAL QUALITY AND PROCESSED SOYBEAN PRODUCTS IN THE HIDAYAT SOYBEAN MILK SMEs IN WATUKEBO VILLAGE, BANYUWANGI

Moh Misbahul Munir — 2025-10-03

Health is a state of complete physical, mental, and social well-being that enables a person to lead a productive and happy life. Therefore, maintaining good health is crucial for everyone. Daily nutritional intake, including consuming nutrient-rich foods and beverages like soy milk, is crucial. Soy milk production also requires careful attention at every stage, with the selection of quality raw materials being a top priority. The purpose of this study was to increase consumer interest in soy milk by selecting quality raw materials that meet consumer standards in Watukebo Village. Observations in Watukebo Village revealed a problem related to low consumer interest in soy milk. Many consumers considered soy milk to have an unpleasant taste and complained of discomfort such as coughing and digestive problems. This was caused by the use of poor-quality raw materials and a manufacturing process that did not comply with regulations. Therefore, it is important to pay attention to every stage of soy milk production to produce a delicious and attractive product. This study used a qualitative descriptive method. Data were collected through interviews, observations, and document collection.

WORK DISCIPLINE AND COMPETENCE EFFECT ON THE CAREER DEVELOPMENT OF PT. AGRO MUKO TALANG PETAI ESTATE

Rini Astika — 2025-10-03

Penelitian ini bertujuan untuk mengetahui pengaruh Disiplin Kerja dan Kompetensi
terhadap Pengembangan Karir pada karyawan PT. Agro Muko Talang Petai Estate
di Kabupaten Mukomuko. Jenis penelitian yang digunakan adalah penelitian
kuantitatif dengan sampel yang diambil berjumlah 154 responden menggunakan
metode total sampling dengan perhitungan rumus Slovin dan margin of error 5%.
Pengujian hipotesis dilakukan secara parsial menggunakan uji t dan secara simultan
dengan uji F. Hasil uji t menunjukkan bahwa Disiplin Kerja (X1) berpengaruh
positif dan signifikan terhadap Pengembangan Karir (dengan nilai t hitung = 3.149
dan sig=0.002), demikian pula Kompetensi (X2) memiliki pengaruh positif dan
signifikan (dengan nilai t hitung = 6.118 dan sig = 0.000). Uji F secara simultan
menunjukkan bahwa kedua variabel independen secara bersama-sama berpengaruh
signifikan terhadap Pengembangan Karir (dengan nilai F = 46.018 dan sig = 0.000).
Koefisien determinasi (R²) sebesar 0,379 mengindikasikan bahwa variabel Disiplin
Kerja dan Kompetensi mampu menjelaskan 37,9% variasi pengembangan karir,
sedangkan 62,1% dipengaruhi oleh faktor lain di luar penelitian ini.Hasil penelitian
ini mengonfirmasi bahwa peningkatan disiplin kerja dan kompetensi memiliki
peran penting dalam pengembangan karir karyawan di PT. Agro Muko Talang Petai
Estate, sehingga menjadi fokus utama yang harus diperhatikan manajemen untuk
mendorong kemajuan karir karyawan secara efektif.

TRAINING AND DEVELOPMENT IN THE ERA OF SOCIETY 5.0: INTERPERSONAL COMPETENCE AS MODERATING EFFECT ON EMPLOYEE PERFORMANCE AT PT KERETA API INDONESIA

Fahrul Maulana — 2025-10-03

This study investigates the effect of training and development on employee performance with interpersonal competence as a moderating variable at PT Kereta Api Indonesia. Using a quantitative approach, data were analyzed through path analysis to examine both direct and mediated effects. The findings reveal that training has a positive but relatively weak effect on employee performance, whereas development shows a strong and significant influence. Furthermore, interpersonal competence significantly mediates the relationship between both training and development with employee performance, indicating that soft skills play a critical role in strengthening the outcomes of organizational initiatives. These results suggest that organizations should not only invest in technical training and career development but also emphasize interpersonal competence to maximize employee performance and maintain competitiveness

Pengaruh Motivasi Kerja Dan Lingkungan Kerja Terhadap Kepuasan Kerja Pegawai Pada Dinas Pemberdayaan Masyarakat Dan Desa Kabupaten Bengkulu Tengah

Rizky Anugrah Ismet — 2025-10-03

Kepuasan Kerja Pegawai dapat dipengaruhi oleh berbagai faktor, di antaranya adalah Motivasi Kerja dan Lingkungan Kerja. Penelitian ini bertujuan untuk mengetahui pengaruh Motivasi Kerja dan Lingkungan Kerja terhadap kepuasan kerja pegawai pada Dinas Pemberdayaan Masyarakat Dan Desa Kabupaten Bengkulu Tengah baik secara parsial maupun secara simultan. Penelitian ini menggunakan metode penelitian kuantitatif dengan teknik pengumpulan data melalui kuesioner dan observasi yang di isi oleh 43 orang responden.

Hasil penelitian menunjukkan bahwa COO dan PQ memiliki pengaruh positif dan signifikan secara parsial maupun simultan terhadap kepuasan kerja pegawai dengan nilai t hitung (26.773) > nilai t tabel (1.684) dan nilai t sig (0,000) < α (0,05) pada variabel Motivasi Kerja, pada variabel Lingkungan Kerja nilai t hitung ( 8.823 ) > nilai t tabel (1.684) dan nilai t sig (0,000) < α (0,05) dengan nilai f nilai Fhitung sebesar 395.456 > F tabel (3.24) dan nilai signifikansi F sig (0,000) < α (0,05). Hal ini berarti menegaskan bahwa Motivasi Kerja dan Lingkungan Kerja merupakan faktor utama yang saling melengkapi dalam menciptakan kepuasan kerja yang optimal. Pengaruh Motivasi Kerja Dan Lingkungan Kerja Terhadap Kepuasan Kerja Pegawai Pada Dinas Pemberdayaan Masyarakat Dan Desa Kabupaten Bengkulu Tengah sebesar 0,952 atau 95,2%

ANALISIS MANAJEMEN KOMPLAIN PELANGGAN PADA PERUSAHAAN UMUM DAERAH TIRTA HIDAYAH KOTA BENGKULU

Eti Arini — 2025-10-03

Keluhan pelanggan merupakan indikator penting dalam menilai kualitas pelayanan publik, termasuk di sektor penyediaan air bersih. Penelitian ini bertujuan untuk menganalisis implementasi manajemen keluhan pelanggan di Perusahaan Umum Daerah Tirta Hidayah, Kota Bengkulu, berdasarkan enam indikator: komitmen, visibilitas, aksesibilitas, kesederhanaan, kecepatan, dan keadilan. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data dikumpulkan melalui wawancara dengan enam informan, yang terdiri dari tiga karyawan dan tiga pelanggan, serta melalui studi dokumentasi dan observasi langsung. Teknik analisis data dilakukan dengan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa perusahaan telah memiliki sistem pengaduan dengan saluran, seperti layanan WhatsApp dan pengaduan langsung ke kantor. Namun, implementasi di lapangan belum optimal. Komitmen manajemen belum sepenuhnya diiringi dengan tindak lanjut yang konsisten; visibilitas informasi masih terbatas; akses tidak merata; prosedur sederhana tetapi kurang transparan dalam penanganan kemajuan; kecepatan respons yang tidak konsisten; dan semua pelanggan belum merasakan keadilan. Oleh karena itu, perlu memperkuat sistem, meningkatkan kapasitas sumber daya manusia, dan menerapkan pendekatan komunikasi yang lebih terbuka dan responsif untuk meningkatkan kepuasan dan kepercayaan pelanggan.

Pengaruh Job Satisfaction dan Job Description Terhadap Kinerja Karyawan di UPTD Pelatihan Kerja Kota Bengkulu

Laiko Ramadhan — 2025-10-03

Penelitian ini dilaksanakan di UPTD Pelatihan Kerja Kota Bengkulu. Jenis penelitian yang di gunakan pada penelitian ini deskriptif kuantitatif. Populasi pada penelitian ini sebanyak 48 orang, dengan teknik pengambilan sampel pada penelitian ini adalah sample jenuh. Teknik pengumpulan data adalah observasi, kuisioner dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Hasil menunjukkan job satisfaction berpengaruh signifikan terhadap kinerja karyawan UPTD Pelatihan Kerja Kota Bengkulu dengan nilai t_hitung> t_tabel(3,704 > 2.014) dan (sig a = 0,001 < 0,050). Job description berpengaruh signifikan terhadap kinerja karyawan UPTD Pelatihan Kerja Kota Bengkulu dengan nilai t_hitung> t_tabel(4.079 > 2.014) dan (sig a = 0,000 < 0,050). Hasil uji F menunjukkan bahwa nilai F_hitung sebesar 54,376 > 3,20 dengan nilai signifikansi sebesar 0,000 < 0,05 yang artinya terdapat pengaruh signifikan secara simultan variabel job satisfaction dan job description terhadap kinerja karyawan UPTD Pelatihan Kerja Kota Bengkulu. Nilai R Square sebesar 0,707, hal ini berarti naik turunnya variabel terikat yaitu kinerja karyawan dipengaruhi oleh variabel bebas yaitu job satisfaction dan jon description sebesar 70,7%. Sedangkan sisanya sebesar 29,3% dipengaruhi oleh variabel lain.

PENGARUH PERCEIVED EASE OF USE TERHADAP KEPUASAN KONSUMEN PADA APLIKASI DIGITAL PAYMENT DANA

Oki Saputra — 2025-10-03

Perkembangan teknologi finansial mendorong peningkatan penggunaan aplikasi dompet digital, salah satunya DANA. Kemudahan penggunaan menjadi faktor penting mempengaruhi kepuasan konsumen. Penelitian ini bertujuan untuk mengetahui pengaruh Perceived Ease of Use terhadap Kepuasan Konsumen pada pengguna aplikasi DANA di Kota Bengkulu. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Responden penelitian adalah pengguna aktif aplikasi DANA sebanyak 120 responden yang dipilih menggunakan teknik purposive sampling. Instrumen berbentuk kuesioner dan analisis data dengan regresi linier sederhana. Hasil penelitian menunjukkan bahwa variabel Perceived Ease of Use berpengaruh positif dan signifikan terhadap kepuasan konsumen dengan nilai koefisien regresi sebesar 0,805 dan signifikansi 0,000 (<0,05). Nilai koefisien determinasi (R²) sebesar 0,578 mengindikasikan bahwa sebesar 57,8% variabel kepuasan konsumen dapat dijelaskan oleh variabel Perceived Ease of Use, sementara sisanya dipengaruhi oleh faktor lain di luar model. Kesimpulan dari penelitian ini adalah bahwa semakin tinggi persepsi kemudahan penggunaan aplikasi DANA, maka semakin tinggi pula tingkat kepuasan yang dirasakan oleh penggunanya.