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

UNDERSTANDING STUDENTS’ FINANCIAL BEHAVIOR THROUGH LIFESTYLE AND OPEN INNOVATION PERSPECTIVES

Dinarossi Utami, Frecilia Nanda Melvani, Anggrelia Afrida — Sat, 31 Jan 2026 00:00:00 +0700

The rapid growth of digital financial innovation has increased the complexity of financial decision-making among university students. Although financial literacy is commonly viewed as a key driver of financial behavior, prior studies report inconsistent results, indicating a persistent knowledge–behavior gap. Addressing this gap, this study examines the roles of financial attitude and lifestyle as mediating mechanisms linking financial literacy to students’ financial behavior, grounded in the Theory of Planned Behavior and an open innovation perspective.

The study aims to analyze the direct and indirect effects of financial literacy on financial behavior among university students. Data were collected from 398 students across public and private universities and analyzed using PLS-SEM with SmartPLS 4. Measurement model assessment confirmed adequate reliability and validity, followed by structural model and mediation analyses. The results indicate that financial literacy has significant positive effects on financial attitude, lifestyle, and financial behavior. However, lifestyle emerges as the strongest predictor and the only significant mediator, while financial attitude does not mediate the literacy behavior relationship. These findings demonstrate that financial behavior is shaped more by daily consumption patterns than by attitudinal factors alone. This study contributes by extending TPB within an open innovation and complexity framework, emphasizing lifestyle based mechanisms as a key pathway for transforming financial knowledge into actual behavior.

ENHANCING SUSTAINABLE GROWTH THROUGH E-WOM, BRAND IMAGE, PRICE, AND CUSTOMER LOYALTY: EVIDENCE FROM BARENBLISS COSMETICS ON TOKOPEDIA

Irayani, Amrillah Azrin, Mariyam Zanariah, Suharti, Herman Efrizal — Sat, 31 Jan 2026 00:00:00 +0700

The expansion of Indonesia’s digital economy has reshaped marketing practices, particularly in e-commerce, where beauty and personal care products are among the fastest-growing segments. Barenbliss Cosmetics, a Korean beauty brand gaining popularity in Indonesia, benefits from platforms such as Tokopedia to engage young, urban consumers. Prior studies confirm that Electronic Word of Mouth (E-WOM), brand image, and price significantly influence purchase decisions; however, limited research has examined how these variables collectively contribute to customer loyalty and sustainable growth in the cosmetics sector. This study addresses this gap by integrating loyalty and sustainable growth as strategic outcomes, offering a novel perspective that links tactical marketing factors to long-term business performance.

The objective of this research is to analyze the effects of E-WOM, brand image, and price on purchase decisions and to investigate how these decisions translate into customer loyalty and sustainable growth. A quantitative approach was employed, with data collected through online questionnaires distributed to Tokopedia consumers who have purchased Barenbliss products. Structural equation modeling (SEM) was applied to test both direct and indirect relationships among variables.

The results demonstrate that E-WOM, brand image, and price significantly affect purchase decisions, with brand image emerging as the strongest predictor. Furthermore, customer loyalty is found to mediate the relationship between purchase decisions and sustainable growth. The findings highlight that integrating E-WOM, branding, and pricing strategies is essential not only for influencing short-term consumer behavior but also for ensuring sustainable growth in competitive digital marketplaces.

THE EFFECT OF THE TAXATION SYSTEM AND LOVE OF MONEY ON STUDENTS' PERCEPTIONS OF TAX EVASION

Nuri Annisa Fitri, Hisbullah Basri, Kusminaini Armin, Putri Anzella — Sat, 24 Jan 2026 00:00:00 +0700

This study aims to determine and analyze how the Taxation System and Love of Money affect Student Perceptions regarding Tax Evasion. This study has two independent variables, namely the taxation system and love of money and one dependent variable, namely student perceptions regarding tax evasion. Students of the Faculty of Economics and Business, Tridinanti University are the population in this study. Students in the S1 Accounting Study Program, S1 Management and D3 Finance and Banking. The sampling technique for this study was purposive sampling. The sample used in this study was 128 people. The type of data in this study is primary data in the form of a questionnaire. The method of collecting this questionnaire data is in the form of a google form which is distributed online to students. The data obtained will be processed through the IBM SPSS App version 20. Based on the results of the hypothesis test, it can be said that the first hypothesis, the tax system variable (X1) has a significant effect on the tax evasion variable (Y). Where, the results of the t-test value sig. of 0.000 < 0.05. The second hypothesis, the love of money variable (X2) has a significant effect on the tax evasion variable (Y). Where, the results of the t-test sig. value of 0.000 < 0.05. The third hypothesis, the F value of 0.000 < 0.05. This means that the tax system and love of money have an effect on tax evasion.

IMPLEMENTATION OF THE MUSAQAH AGREEMENT IN OIL PALM LAND MANAGEMENT IN KARANG JAYA VILLAGE, MUKOMUKO REGENCY

M.Baqilani Tasdiq, Eka Sri Wahyuni, Miko Polindi — Sat, 24 Jan 2026 00:00:00 +0700

This study aims to analyze the implementation of musaqah contracts in oil palm plantation management in Karang Jaya Village, Mukomuko Regency. The research used a descriptive qualitative method with data collected through observation, interviews, and documentation. The subjects were landowner and cultivators involved in musaqah cooperation. The results show that musaqah practices in Karang Jaya Village are primarily conducted through oral agreements without written agreements and without a clear time frame. Profit-sharing is generally distributed equally between the two parties. However, several issues arise, such as lack of transparency, and unclear agreements. From an Islamic legal perspective, musaqah contracts are permissible, but improvements are needed in the clarity of contracts, profit distribution, and documentation to align with the principles of Islamic justice

THE INFLUENCE OF LEADERSHIP, WORK TRAINING AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT PT. TITAN WIJAYA, NORTH BENGKULU

Adji Mucharom Adji, Islamuddin — Fri, 30 Jan 2026 00:00:00 +0700

This study aims to determine the influence of leadership, job training, and the work environment at PT. Titan Wijaya, North Bengkulu. This is a descriptive quantitative study. The subjects of this study were employees of PT. Titan Wijaya, North Bengkulu, located on Jl. Kota Bani, North Bengkulu, Bengkulu. The sampling method employed was non-probability, specifically accidental sampling. The number of respondents in this study was 40. Data analysis techniques included multiple linear regression analysis and hypothesis testing using the t-test and F-test. The results of this study indicate that Leadership has a positive effect on Employee Performance, Job Training has a positive effect on Employee Performance, Work Environment has a positive effect on Employee Performance, and Leadership, Job Training, and Work Environment together have a significant effect on Employee Performance at PT. Titan Wijaya, North Beng

THE EFFECT OF PROMOTION THROUGH SOCIAL MEDIA (FACEBOOK) AND WORD OF MOUTH ON INTEREST IN BUYING YAMAHA AUTOMATIC MOTORCYCLES (Case Study on Yamaha Thamrin Brother Motor Lebong Consumers)

Fahmi Ramadhona, Gilang Prasetyo Hari, Islamuddin — Thu, 30 Jan 2025 00:00:00 +0700

This study aims to analyze the influence of promotion through Facebook social media and word of mouth on the purchase intention of Yamaha automatic motorcycles among consumers of Yamaha Thamrin Brother Motor in Lebong Regency. A quantitative method with a case study approach”become “a quantitative approach using a case study design” for smoother academic phrasing, in which data were collected through questionnaires distributed to 75 respondents. The classical assumption tests, including normality, multicollinearity, and heteroscedasticity, is more standard in research writing. The results of the multiple linear regression analysis revealed that both Facebook social media promotion and word of mouth had a positive and significant effect on purchase intention, with word of mouth contributing a stronger effect. The t-test results indicated that each independent variable significantly influenced the dependent variable individually, while the F-test showed that both variables simultaneously had a significant effect. The Adjusted R² value of 0.628 indicates that 62.8% of the variation in purchase intention can be explained by the two independent variables. In conclusion, digital promotion strategies and consumer-to-consumer information dissemination play a vital role in shaping consumer purchasing decisions for Yamaha automatic motorcycles

THE EFFECT OF FOREIGN INVESTMENT, NET EXPORTS, AND TOURIST ARRIVALS ON ECONOMIC GROWTH IN ASEAN COUNTRIES: AN ISLAMIC ECONOMIC PERSPECTIVE (2019–2023)

Dela Sisilia, Muhammad Iqbal, Ghina Ulfah Saefurrohman — Thu, 30 Jan 2025 00:00:00 +0700

Asean was formed with the aim of accelerating the economic growth of its member countries. However, the facts show that the economic growth of Asean countries is still fluctuative and unstable. This study aims to determine the influence of Foreign Investment, Net Exports, and the Number of Tourist Visits on Economic Growth in Asean Countries in the Perspective of Islamic Economics. This study uses panel data from ten ASEAN countries. The results of the study show that the selected model is the Fixed Effect Model test which states that the variable foreign investment has an effect on economic growth, net exports have no effect on economic growth, and the number of tourist visits has an effect on economic growth. The F-test indicates that the variables jointly affect economic growth in Asean countries

SELF-CONTROL, INTEGRITY, AND PROFESSIONALISM: THE MEDIATING ROLE OF ORGANIZATIONAL COMMITMENT IN A STATE CORRECTIONAL INSTITUTION

Arif Cahyono, Nurul Qomariah, Toni Herlambang — Wed, 30 Sep 2026 00:00:00 +0700

Kraksaan Class IIB Prison has a strategic role in the correctional system, where the professionalism of employees is very important in facing challenging and stressful tasks. This study aims to examine the influence of self-control and integrity on the professionalism of Kraksaan Class IIB Prison employees, both directly and through organizational commitment as a mediation variable. Self-control and integrity are considered key foundational factors in shaping employees’ organizational commitment, which further enhances professionalism in the execution of tasks in a dynamic and stressful environment. The research method uses a quantitative approach by collecting data through questionnaires distributed to prison employees. Data analysis was conducted using Structural Equation Modeling (SEM) with the WarpPLS statistical software to test the relationships between variables. The results of the study show that self-control and integrity have a positive and significant effect on employee professionalism. In addition, these two variables also affect organizational commitment positively and significantly, which in turn mediates their influence on professionalism. These findings affirm the importance of developing self-control, integrity, and organizational commitment as the main strategy in improving the quality of professionalism of Kraksaan Class IIB Prison employees.

DETERMINATION OF THE GINI RATIO IN INDONESIA IN 2020–2024: A PANEL DATA STUDY OF 10 PROVINCES

Dea Aprilia, Dinda Fali Rifan, Taufiqur Rahman — Fri, 30 Jan 2026 00:00:00 +0700

This study analyzes the effect of the Minimum Wage, Open Unemployment Rate, and Economic Growth on the Gini Ratio in 10 Indonesian provinces with high inequality—DI Yogyakarta, DKI Jakarta, West Java, Gorontalo, Papua, West Papua, East Java, South Sulawesi, West Nusa Tenggara, and Central Java—during 2020–2024. Using a quantitative approach with panel data multiple linear regression, the analysis applies the Chow, Hausman, and LM tests, along with classical assumption tests. Data were obtained from the Central Statistics Agency. The results indicate that the Random Effect Model (REM) is the most appropriate model. The Minimum Wage, Open Unemployment Rate, and Economic Growth each show positive but insignificant effects on the Gini Ratio and are also jointly insignificant, suggesting that income inequality in these provinces is influenced more by factors beyond these variables

DIGITAL STORYTELLING AND GREEN VALUE: BUILDING INTENTION FOR ECO-FRIENDLY SHOPPING BAGS

Fri, 30 Jan 2026 00:00:00 +0700

This study explores how Digital Storytelling (DS) and Green Value Perception (GVP) influence consumers’ Purchase Intention (PI) toward recycled plastic shopping bags, with Customer Engagement (CE) acting as a mediating variable. Guided by the Theory of Planned Behavior (TPB), Narrative Transportation Theory, and Customer Engagement Theory, the research investigates how emotional stories and perceptions of environmental value encourage sustainable purchasing decisions. Data were obtained from 360 respondents in Palembang City, Indonesia, through a structured online survey, and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that both DS and GVP have significant positive effects on CE and PI, while CE partially mediates these relationships. These findings suggest that when consumers are emotionally drawn into authentic digital narratives and perceive clear ecological benefits, they are more likely to act on sustainable intentions. This study extends the growing body of sustainability marketing research by offering an integrative framework that connects narrative-based communication, perceived green value, and consumer engagement—providing insights especially relevant for developing markets seeking to foster environmentally responsible behavior.

ANALYSIS OF HUMAN CAPITAL INVESTMENT AND INCOME INEQUALITY IN INDONESIA

Natasya Rahmayuli Irwin, Yulia Anas — Sat, 31 Jan 2026 00:00:00 +0700

This study examines the heterogeneous effects of human capital investment—encompassing education, job training, health, and technology—on income inequality across districts and cities in Indonesia. Using individual microdata from the 2023 National Labor Force Survey (Sakernas) and the National Socio-Economic Survey (Susenas), the data are aggregated to the district/city level to capture regional disparities in income distribution. The analysis employs multiple linear regression with robust standard errors to address heteroscedasticity inherent in aggregated data.

The empirical results indicate that regional health conditions are associated with significantly lower income inequality, while job training participation and technology adoption exhibit positive and significant relationships with inequality. These findings challenge the conventional assumption that all forms of human capital investment uniformly reduce inequality and instead highlight a “digital paradox,” whereby unequal regional access to skills development and technology intensifies income disparities. This study contributes to the literature by identifying job training and technology as potential drivers of inequality in the absence of inclusive regional access. The policy implications underscore the importance of targeted vocational programs and equitable digital infrastructure development in underdeveloped regions

ETNO TRADITIONAL ACCOUNTING: ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE ACCOUNTING AND THEIR RELEVANCE TO THE TIME VALUE OF MONEY

Fatimatus Syafira, Ira Hasti Priyadi , Riskiyatul Khasanah — Sat, 31 Jan 2026 00:00:00 +0700

This study aims to explore accounting values in the local tradition of otok-otok and examine their relevance to the concept of time value of money from an ethno-accounting perspective. Otok-otok is a routine tradition of the Madurese people, similar to an arisan, which is carried out in turns with the aim of strengthening family ties and maintaining family harmony. This tradition is not only social in nature but also has accounting value as a form of collective savings (ompangan), for example, for weddings. This tradition focuses more on family routines or the family's intention to carry out otok-otok traditions such as circumcision, building a house, and requires capital based on trust and a sense of responsibility. Uniquely, otok-otok does not involve profit or interest in a continuous period, but rather a sense of shame, responsibility and kinship. This study uses a qualitative approach with ethnographic methods through observation, interviews and documentation in Bulang Hamlet, Pangilen Village, Sampang Subdistrict, Sampang Regency. The results of the study show that the otok-otok tradition, which is simply recorded in the jhelen book, still reflects the principle of time value of money without a formal discount mechanism. Thus, the otok-otok tradition is a cultural heritage as well as an alternative community financial system that is inclusive, fair, and sustainable

THE ROLE OF WORK DISCIPLINE AS A MODERATING VARIABLE IN THE EFFECT OF TRAINING AND JOB PLACEMENT ON EMPLOYEE PERFORMANCE AT THE REGIONAL DEVELOPMENT PLANNING AGENCY (BAPPEDA LITBANG)

Indri Mayasari, Mikial, Ima Andriyani, Agustina Marzuki — Sat, 31 Jan 2026 00:00:00 +0700

This study aims to examine the effect of training and job placement on employee performance with work discipline as a moderating variable at the Regional Development Planning, Research, and Development Agency of Banyuasin Regency. The research employs a quantitative approach using a census method, involving all 77 employees of Bappeda Litbang Banyuasin Regency as respondents. Research data were collected through Likert-scale questionnaires and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with the assistance of SmartPLS version 3.0 software. The results indicate that training and job placement have a positive and significant effect on employee performance. Work discipline is also proven to have a positive and significant effect on employee performance. However, the moderation effect testing shows that work discipline does not moderate the relationship between training and employee performance, nor between job placement and employee performance. These findings suggest that improvements in employee performance are primarily influenced by the direct effects of training, job placement, and work discipline itself, without the role of work discipline as a moderating variable in the relationship among these variables.