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

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, Endi Sarwoko, Teofilus — Sat, 27 Sep 2025 00:00:00 +0800

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, Elis Dwiana Ratnamurni — Sun, 28 Sep 2025 00:00:00 +0800

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, Abdul Malik, Mis Widya Andelina — Sun, 28 Sep 2025 00:00:00 +0800

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, Anas Malik, Mia Selvina — Tue, 30 Sep 2025 00:00:00 +0800

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, Agung Artha Kusuma — Sat, 27 Sep 2025 00:00:00 +0800

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, Juniati Gunawan — Sun, 28 Sep 2025 00:00:00 +0800

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, Nurul Huda — Tue, 30 Sep 2025 00:00:00 +0800

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, Kasmad, Nurmin Arianto — Fri, 03 Oct 2025 00:00:00 +0800

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, Muhsin, Sari Rusmita — Tue, 30 Sep 2025 00:00:00 +0800

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, Islamuddin Islamuddin, Muhammad Yaser Iqbal Daulay — Tue, 30 Sep 2025 00:00:00 +0800

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

Tue, 30 Sep 2025 00:00:00 +0800

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, Christiana Wahyuningrum — Tue, 30 Sep 2025 00:00:00 +0800

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 .

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, Dimas B. Wiranatakusuma, Aan Zulyanto; Seci Tri Purwanti — Tue, 30 Sep 2025 00:00:00 +0800

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 , Amir Mukadar, Marini ; Dewi Sriwijayanti — Sun, 05 Oct 2025 00:00:00 +0800

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

THE ROLE OF SHARIA COOPERATIVES IN IMPROVING MEMBERS’ WELFARE (A Case Study of BMT KUBE Sejahtera 008)

Maya Astrining Dewi, Marini, Aan Zulyanto, Amir Mukadar — Thu, 30 Oct 2025 00:00:00 +0800

This thesis examines the role of BMT KUBE Sejahtera 008 Sharia Cooperative in improving the welfare of its members in Sri Kuncoro Village, Central Bengkulu. The growing demand for accessible and affordable capital, particularly among Micro, Small, and Medium Enterprises (MSMEs), motivates this research to explore BMT's contribution within the context of a Sharia-based people's economy. This qualitative study employs a socio-legal approach, gathering primary data through interviews with BMT administrators and members, alongside secondary data from relevant literature and documents. The aim of this study is to elucidate the role of BMT KUBE Sejahtera 008 in enhancing member welfare and to identify the factors that support or hinder this process. The research findings highlight the significant role of BMT KUBE Sejahtera 008 in enhancing the economic welfare of its members. Easy access to financing and profit-sharing systems has proven effective in increasing income, particularly for micro, small, and medium enterprises. Despite challenges such as limited public awareness of BMT and funding constraints, BMT KUBE Sejahtera 008 has successfully built trust and member satisfaction. Overall, this study concludes that BMT KUBE Sejahtera 008 plays a vital role in improving the economic welfare of members in Sri Kuncoro Village, Central Bengkulu, and contributes positively to the village’s economy

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

Dearlyn Astania, Reni Indriani — Sat, 01 Nov 2025 00:00:00 +0800

This study aims to analyze the influence of self-image and product personalization on consumer relationship quality at Ababil Reklame Printing in Bengkulu City. The rapid growth of the printing industry has created a competitive landscape where businesses must go beyond standard products to build strong consumer relationships. Previous studies have primarily focused on the impact of these variables on customer satisfaction and loyalty in the fashion and technology sectors, leaving a research gap in the printing and advertising services industry. This study addresses this gap by investigating how consumers' perceptions of self-image congruence and personalized products affect their long-term relationships with service providers. Employing a quantitative approach, this research uses a survey method with a sample of Ababil Reklame customers. The collected data are analyzed using multiple regression to test the hypotheses. The findings are expected to demonstrate that both self-image and product personalization have a significant positive impact on relationship quality, highlighting their importance as strategic tools for fostering trust and commitment in the service industry.

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, Atul Kumar, Yeta Fitriyani, Muhammad Ardi — Wed, 01 Oct 2025 00:00:00 +0800

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.

EMPLOYEE PLACEMENT AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT PT CEMINDO GEMILANG TBK – SEMEN MERAH PUTIH, BENGKULU CITY

Muhammad Ardi, Ichsan Maulana, Meilaty Finthariasari, Dedy Wahyudi — Fri, 03 Oct 2025 00:00:00 +0800

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, David K Susilo, Shendy Andrie Wijaya — Fri, 03 Oct 2025 00:00:00 +0800

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, Ahmad Izzuddin, Pawestri Winahyu — Fri, 03 Oct 2025 00:00:00 +0800

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%.

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

Pradana, Febrina Gerhani, Jhoni Susanto — Fri, 03 Oct 2025 00:00:00 +0800

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, Muhammad Najib Kasim ; Marini ; Amir Mukadar — Fri, 03 Oct 2025 00:00:00 +0800

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, Indri Ayuni Viana, Furqonti Ranidiah, Budi Astuti — Fri, 03 Oct 2025 00:00:00 +0800

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, Meilaty Finthariasari, Indramawan Kusuma Trisna — Fri, 03 Oct 2025 00:00:00 +0800

The purpose of this study was to determine the influence of trust, payment methods, and live streaming on consumer purchasing decisions. This research is quantitative with an associative approach. The population in this study were consumers who use the TikTok application and have shopped online using TikTok Shop in Bengkulu City. The research sample consisted of 385 respondents selected using purposive sampling. Data collection used a questionnaire with a Likert scale and was analyzed using multiple linear regression. The results showed that the variables of trust, payment methods, and live streaming each had a significant influence on purchasing decisions. Thus, these factors are important to consider in e-commerce marketing strategies on social media platforms.

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

Eti Arini, Hanisa Lasmi — Fri, 03 Oct 2025 00:00:00 +0800

This study aims to determine the effect of work-life balance on nurses' job satisfaction at Dr. M. Yunus Regional General Hospital, Bengkulu. This is a quantitative descriptive study. The study population was nurses at Dr. M. Yunus Regional General Hospital, Bengkulu. Data collection techniques used were observation, interviews, and questionnaires. Data analysis techniques used were simple linear regression, the coefficient of determination (r2), and hypothesis testing (t-test). Based on the research results and discussion regarding the effect of work-life balance on nurses' job satisfaction at Dr. M. Yunus Regional General Hospital, a significance test concluded that work-life balance significantly influences job satisfaction. The better the work-life balance experienced by nurses, the higher the perceived job satisfaction

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

Moh Misbahul Munir, David K Susilo, Shendy Andrie Wijaya — Fri, 03 Oct 2025 00:00:00 +0800

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, Islamuddin — Fri, 03 Oct 2025 00:00:00 +0800

This study aims to determine the influence of Work Discipline and Competence on Career Development in employees of PT. Agro Muko Talang Petai Estate in Mukomuko Regency. The type of research used was quantitative research with a sample of 154 respondents using the total sampling method with the calculation of the Slovin formula and a margin of error of 5%.Hypothesis testing was carried out partially using the t-test and simultaneously with the F-test. The results of the t-test showed that Work Discipline (X1) had a positive and significant effect on Career Development (with a t-value = 3.149 and sig = 0.002), as well as Competency (X2) had a positive and significant influence (with a t-value = 6.118 and sig = 0.000). The F test simultaneously showed that the two independent variables together had a significant effect on Career Development (with values F = 46.018 and sig = 0.000).A determination coefficient (R²) of 0.379 indicates that the variables of Work Discipline and Competency were able to explain 37.9% of the variation in career development, while 62.1% was influenced by other factors outside of this study. The results of this study confirm that improving work discipline and competence has an important role in the career development of employees at PT. Agro Muko Talang Petai Estate, so it is the main focus that must be considered by management to encourage employee career advancement effectively.

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, Kiswoyo — Fri, 03 Oct 2025 00:00:00 +0800

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

WORK MOTIVATION AND WORK ENVIRONMENT EFFECT ON EMPLOYEE JOB SATISFACTION AT THE COMMUNITY AND VILLAGE EMPOWERMENT OFFICE OF CENTRAL BENGKULU REGENCY

Rizky Anugrah Ismet, Meiffa Herfianti — Fri, 03 Oct 2025 00:00:00 +0800

Employee Job Satisfaction can be influenced by various factors, including Work Motivation and Work Environment. This study aims to determine the influence of Work Motivation and Work Environment on employee job satisfaction at the Central Bengkulu Regency Community and Village Empowerment Office both partially and simultaneously. This study uses a quantitative research method with data collection techniques through questionnaires and observations filled out by 43 respondents. The results showed that COO and PQ had a positive and significant influence partially or simultaneously on employee job satisfaction with a t-value (26,773) > a t-value of the table (1,684) and a t-value of a sig (0.000) < α (0.05) on the Work Motivation variable, on the Work Environment variable t-value calculated (8,823) > t-value table (1,684) and t-value sig (0.000) < α (0.05) with an f value of Fcalculate value of 395,456 > F table (3.24) and significance value F sig (0.000) < α (0.05). This means emphasizing that Work Motivation and Work Environment are the main factors that complement each other in creating optimal job satisfaction. The Effect of Work Motivation and Work Environment on Employee Job Satisfaction at the Community and Village Empowerment Office of Central Bengkulu Regency was 0.952 or 95.2%.

ANALYSIS OF CUSTOMER COMPLAINT MANAGEMENT AT THE REGIONAL PUBLIC COMPANY TIRTA HIDAYAH, BENGKULU CITY

Eti Arini, Edo Dwi Anggara — Fri, 03 Oct 2025 00:00:00 +0800

Customer complaints are an important indicator in evaluating the quality of public services, including in the clean water supply sector. This study aims to analyze the implementation of customer complaint management at Regional Public Company of Tirta Hidayah, Bengkulu City, based on six indicators: commitment, visibility, accessibility, simplicity, speed, and fairness. This study uses a descriptive qualitative approach. Data were collected through interviews with six informants, consisting of three employees and three customers, as well as through documentation studies and direct observation. Data analysis techniques were carried out by data reduction, data presentation, and conclusion. The study results indicate that the company already has a complaint system with channels, such as WhatsApp services and direct complaints to the office. However, implementation in the field has not been optimal. Management commitment has not been fully accompanied by consistent follow-up; information visibility is still limited; access is not evenly distributed; simple procedures but less transparency in handling progress; inconsistent response speed; and all customers have not felt justice. Therefore, it is necessary to strengthen the system, increase human resource capacity, and implement a more open and responsive communication approach to increase customer satisfaction and trust.

EMPLOYEE JOB SATISFACTION AS SEEN IN THE ENGLISH FRAMEWORK OF WORK MOTIVATION AND WORK ENVIRONMENT: AN INFLUENCE ANALYSIS

Laiko Ramadhan , Mimi Kurnia Nengsih — Fri, 03 Oct 2025 00:00:00 +0800

Employee job satisfaction can be influenced by various factors, including work motivation and the work environment. This study aims to determine the influence of work motivation and the work environment on employee job satisfaction at the Central Bengkulu Regency Community and Village Empowerment Office, both partially and simultaneously. The study employs a quantitative research method, using data collected through questionnaires and observations completed by 43 respondents. The results indicate that work motivation and the work environment have a positive and significant influence on employee job satisfaction at the Community and Village Empowerment Office of Central Bengkulu Regency was 0.952, or 95.2%.

PERCEIVED EASE OF USE AND CONSUMER SATISFACTION IN THE DANA DIGITAL PAYMENT APPLICATION

Oki Saputra, Mardhiyah Dwi Ilhhami — Fri, 03 Oct 2025 00:00:00 +0800

The development of financial technology has driven the increasing use of digital wallet applications, one of which is DANA. Ease of use is a crucial factor influencing consumer satisfaction. This study aims to examine the effect of Perceived Ease of Use on consumer satisfaction among DANA application users in Bengkulu City. A quantitative approach with a survey method was employed. The research involved 120 active DANA users selected through purposive sampling. Data were collected using a questionnaire and analyzed with simple linear regression. The results indicate that the Perceived Ease of Use variable has a positive and significant effect on consumer satisfaction, with a regression coefficient of 0.805 and a significance level of 0.000 (<0.05). The coefficient of determination (R²) value of 0.578 suggests that Perceived Ease of Use explains 57.8% of the variance in consumer satisfaction, while other factors outside the model account for the remainder. This study concludes that the higher the perceived ease of use of the DANA application, the greater the level of satisfaction experienced by its users.