Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis <p>Jurnal Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) is a fully refereed (double-blind peer review) and an open-access online journal for academics, researchers, graduate students, early-career researchers and undergraduate students, published by <a href="http://unived.ac.id/">Universitas Muhammadiyah Bengkulu</a>, Indonesia. Jurnal Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) is a periodical publication (three times a year in <strong>January, Mey, and Sept</strong>) with the primary objective to disseminate scientific articles in the fields of economics, accounting, management, and islamic economic. Jurnal Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS) is indexed by <a href="https://scholar.google.co.id/citations?hl=id&amp;user=_ShC9EoAAAAJ">Google Scholar,</a> and several others including <a href="https://search.crossref.org/?q=ekombis">Crossref</a>, <a href="https://portal.issn.org/resource/ISSN/2716-4411">Road</a>, <a href="http://garuda.ristekdikti.go.id/journal/view/8174">Garuda</a>, <a href="http://index.pkp.sfu.ca/index.php/browse/index/3029">PKP Index,</a> and <a href="https://www.base-search.net/Search/Results?lookfor=EKOMBIS+REVIEW&amp;name=&amp;oaboost=1&amp;newsearch=1&amp;refid=dcbasen">BASE .</a></p> en-US jamekisfe@umb.ac.id (MEILATY FINTHARIASARI) jamekisfe@umb.ac.id (MEILATY FINTHARIASARI) Thu, 16 Jan 2025 04:18:46 +0000 OJS 3.3.0.8 http://blogs.law.harvard.edu/tech/rss 60 PENGARUH PENGALAMAN MEREK, KEPERCAYAAN, DAN KEPUASAN DALAM MEMBANGUN LOYALITAS MEREK PADA PRODUK HALAL https://jurnal.umb.ac.id/index.php/jamekis/article/view/7696 <p><em>This study aims to analyze the influence of brand experience, trust, and satisfaction in building brand loyalty for halal products, using the Skintific brand as a case study. The research employs a quantitative approach, utilizing primary data collected through questionnaires distributed to 160 respondents who are Skintific product users in Surakarta. The findings reveal that brand experience has a positive and significant influence on brand trust and satisfaction. Both brand satisfaction and trust also significantly contribute to enhancing brand loyalty. However, brand experience directly does not have a significant influence on brand loyalty. Mediation through brand trust and satisfaction strengthens the relationship between brand experience and brand loyalty. This study provides theoretical contributions to understanding the dynamics of the relationships between experience, trust, satisfaction, and brand loyalty while offering practical implications for companies to enhance user experience and strengthen trust in halal products to foster customer loyalty</em></p> Dwi Septi Ariyani, Anton Agus Setyawan Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7696 Fri, 31 Jan 2025 00:00:00 +0000 PERENCANAAN OPERASIONAL BRITISH PETROLEUM ACTIVE MOBILE FUEL STATION PT WHEZ ENERGI SEJAHTERA https://jurnal.umb.ac.id/index.php/jamekis/article/view/7398 <p><em>The research objective is to provide a comprehensive understanding of the operational planning of PT Whez Energi Sejahtera (PT WES) in running the British Petroleum Active Mobile Fuel Station (BP Active MFS) service. Starting from the company establishment stage, the regulations and permits required, to the operational design of the company once it is running. This business plan uses a detailed methodological approach, PT WES operational planning is presented using a framework to ensure the British Petroleum Active Mobile Fuel Station (BP Active MFS) can operate effectively and efficiently. The BP Active MFS selection method uses a systematic and objective weighted product method. The findings reveal that well-structured and comprehensive operational planning for the British Petroleum Active Mobile Fuel Station (BP Active MFS) that complies with existing regulations, and can meet customer needs, and can achieve financial viability will be very important for the success of BP Active MFS.</em></p> Zatmiko Setiawan, Rhian Indradewa, Dimas Angga Negoro, Edi Hamdi Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7398 Fri, 10 Jan 2025 00:00:00 +0000 PERSPEKTIF EKONOMI ISLAM TERHADAP FAKTOR PENDUKUNG EKSISTENSI PASAR TRADISIONAL PANORAMA KOTA BENGKULU https://jurnal.umb.ac.id/index.php/jamekis/article/view/7128 <p><em>The objective of this research is to understand the supporting factors for the existence of Panorama Market and the Islamic Economic perspective on these factors concerning the existence of Panorama Market in Bengkulu City. This type of research is field research using a qualitative descriptive method. The data collection techniques employed are observation, interviews, and documentation. The results of the research can be summarized as follows: (1) Panorama Traditional Market has several supporting factors for its current existence. These factors include having lower prices, offering a variety of products, and having a strategic location. With these factors, Panorama Traditional Market has successfully maintained its presence among the community. (2) Panorama Market has implemented Islamic economic principles, as there is no dishonesty, particularly in transactions. All three factors supporting the existence of Panorama Market adhere to Islamic economic principles.</em></p> Pajri Abdul Ajis, Idwal, Padlim Hanif Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7128 Fri, 10 Jan 2025 00:00:00 +0000 PEMASARAN PRODUK UMKM PADA KELOMPOK TANI KECAMATAN ENGGANO (Program Guidance For Marketing Of Umkm Products In Farmers' Groups In Enggano District) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7103 <p><em>The purpose of the UMKM product marketing program is to educate members of the Aksa Tani farmer group to improve their understanding and knowledge in understanding the marketing of UMKM products in the Aksa Tani farmer group in Kaana village, Enggano sub-district, North Bengkulu district, Bengkulu province. Before the implementation, many members of the farmer group still did not understand the marketing of UMKM products. This study is a qualitative study that explores the product marketing model in the UMKM Farmer Group in Enggano District.</em></p> Arbit Khopangsang, Eka sri Wahyuni, Yenti Sumarni Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7103 Tue, 16 Jan 2024 00:00:00 +0000 PENGARUH CUSTOMER SATISFACTIONT DAN CORPORATE REPUTATIONT TERHADAP LOYALITAS PELANGGAN (Studi Pada Pelanggan PT. JNE Kota Bengkulu) https://jurnal.umb.ac.id/index.php/jamekis/article/view/6834 <p>This study aims to determine the effect of customer satisfaction and corporate reputation on customer loyalty (study on customers of PT. JNE Bengkulu City). The population used in this study is all customers who use the services of PT. JNE Bengkulu City with a total sample of 120 respondents. Data collected through online questionnaires were then processed using the SPSS test tool version 26. The results of this study indicate that partially and simultaneously the Customer Satisfaction and Corporate Reputation variables have a significant positive effect on Customer Loyalty.</p> <p> </p> Meilaty Finthariasari, Zicco Fernandez, Subandrio, Dedi Wahyudi Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/6834 Sat, 18 Jan 2025 00:00:00 +0000 ADOPSI QRIS OLEH PEDAGANG TERAS MALIOBORO 1: ANALISIS KUALITAS LAYANAN DAN KEMUDAHAN PENGGUNAAN https://jurnal.umb.ac.id/index.php/jamekis/article/view/7408 <p><em>This study aims to study how service quality and ease of use impact the behavior of Teras Malioboro 1 merchants who switch from cash payments to QRIS. The increasing adoption of digital payment systems in Indonesia has made QRIS the main choice for street vendors to facilitate non-cash transactions. The quantitative method used in this study through a survey involving 275 merchants as respondents. The Structural Equation Modeling Partial Least Squares (SEM-PLS) method was used to analyze the data after being collected through a questionnaire. The results showed that the tendency of merchants to switch to QRIS was significantly influenced by ease of use, while service quality had an effect, but not directly. This indicates that the ease of using QRIS is more encouraging for merchants to switch from cash to digital payments than service quality. Thus, to increase QRIS adoption, primary attention should be paid to simplifying the interface and accessibility for merchants. This study contributes to the development of technology adoption strategies in the MSME sector and can assist policy makers in encouraging financial inclusion through the use of digital payment systems</em></p> Avilla Nadhif Firjatullah, Wahyu Hidayat Riyanto, Dimas Bagus Wiranatakusuma Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7408 Sat, 18 Jan 2025 00:00:00 +0000 PELANGGARAN ETIKA DAN KEBIJAKAN STUDI MENGENAI PERDAGANGAN ILEGAL PAKAIAN BEKAS IMPOR DI LINGKUP PENGUSAHA THRIFTING https://jurnal.umb.ac.id/index.php/jamekis/article/view/7424 <p>This study examines ethical and policy violations in Indonesia's burgeoning illegal secondhand clothing (Thrifting) trade. Using a qualitative descriptive approach and literature review, it analyzes the issue through utilitarian, deontological, and virtue ethics frameworks. Utilitarian analysis weighs the economic benefits (increased entrepreneur income, affordable clothing, job creation) against significant drawbacks: harm to the domestic textile industry, lost tax revenue, health risks from unsanitary clothing, and environmental damage. The study finds that the negative consequences far outweigh the benefits, rendering the practice unethical from a utilitarian standpoint. A deontological perspective reveals clear violations of international and Indonesian trade laws (Customs Law No. 17/2006, Consumer Protection Law No. 8/1999, intellectual property rights), alongside breaches of honesty, justice, and responsibility. This inherently unethical practice is further analyzed through virtue ethics, highlighting the lack of honesty, social responsibility, and environmental concern among some Thrifting entrepreneurs. While economic pressures and resource limitations are mitigating factors, they do not justify illegality. The study concludes that this illegal trade is unethical and unsustainable. Recommendations include stronger law enforcement, training programs for entrepreneurs, improved resource access, public awareness campaigns, and domestic textile industry development. Further research is crucial to develop comprehensive and sustainable solutions.</p> Belva Sharafina, Dinar Asriningpuri, Khalila Zalema Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7424 Tue, 21 Jan 2025 00:00:00 +0000 PERAN KUALITAS PRODUK DAN INFLUENCER DALAM MEMBANGUN KEPERCAYAAN NASABAH SERTA IMPLIKASINYA PADA KEPUTUSAN PEMBIAYAAN KPR DI BANK XYZ SYARIAH https://jurnal.umb.ac.id/index.php/jamekis/article/view/7396 <p><em>This study examines the role of product quality and influencer influence in building customer Trust and its implications for home ownership loan (KPR) financing decisions at Bank XYZ Syariah. In the growing Islamic banking industry, customer Trust is the key to driving loyalty and financing decisions. Through a quantitative approach, this study involved 340 respondents from Bank XYZ Syariah customers, with data collection using a Likert scale questionnaire and analysis using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results of the analysis show that product quality has a significant effect on customer confidence, while its influence on financing decisions is not significant. On the contrary, influencers have been shown to have a strong influence on both Trust and financing decisions. Customer Trust acts as an important mediator between influencers and financing decisions,</em> <em>as well as between product quality and decision</em></p> elisa purnawati Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7396 Mon, 20 Jan 2025 00:00:00 +0000 APLIKASI METODE ANALYTICAL HIERARCHY PROCES (AHP) DALAM UPAYA MENINGKATKAN WISATA HALAL (DI WISATA RINDU HATI KABUPATEN BENGKULU TENGAH) https://jurnal.umb.ac.id/index.php/jamekis/article/view/6479 <p><em>The purpose of this study is to determine the criteria and alternatives that are prioritized in determining efforts to increase halal longing liver tourism. To test this, researchers use a quantitatf approach with primary data collection techniques in the form of questionnaires that are distributed to 50 respondents. The data analysis technique used is the Anlitical Hierarcy Process method using the Expert Choice 11 program. From the results of the study and discussion it is known that the service criteria become the priorotas criteria with the highest weight value of 0.380. And alternative road infrastructure in accessibility criteria with a value of 0.821</em></p> Andre Noprendi, Andang Sunarto, Nonie Afrianty Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/6479 Sat, 25 Jan 2025 00:00:00 +0000 PENGARUH PERFORMANCE EXPECTANCY, EFFORT EXPECTANCY, DAN SOCIAL INFLUENCE TERHADAP ADOPSI E-COMMERCE DI KALANGAN GENERASI MILENIAL https://jurnal.umb.ac.id/index.php/jamekis/article/view/7431 <p><em>The rapid development of digital technology has driven the rapid growth of e-commerce. Millennials, as a generation that is very familiar with technology, have become the primary target for e-commerce businesses. This research aims to determine the factors that influence users in using e-commerce for transactions. The research model used is the Unified Theory of Acceptance and Use of Technology (UTAUT2) with independent variables: performance expectations, effort expectancy, and social influence. This research method is a quantitative method using a questionnaire distributed via social media. This research sample consisted of 108 respondents. The data analysis used is Smart PLS. The results of this study show that effort expectancy has no positive effect on behavioral intentions, whereas performance expectancy and social influence have a positive effect on the behavioral intentions of the millennial generation in using e-commerce services. The contribution in this research provides a significant contribution in understanding the factors that influence the use of e-commerce among the millennial generation. It is hoped that the results of this research can help e-commerce developers, marketers, and policymakers in designing more effective strategies to increase the adoption and use of e-commerce among millennials.</em></p> Fitri Syakinah, Irfan Rizki Gumilar; Reny Dany Merliyana Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7431 Thu, 23 Jan 2025 00:00:00 +0000 ANALISIS PELAKSANAAN KONTRAK EMAS SYARIAH (Studi Bank Jatim Syariah Cabang Pembantu Sampang) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7442 <p>This document discusses sharia compliance in Islamic banking in Indonesia, focusing on the practice of gold pawning as one of the popular financial products. Gold pawns, which serve as a quick alternative to obtaining cash, must meet the sharia principles set by the National Sharia Council (DSN). This study identifies the procedure for implementing gold pawn contracts, which involves the use of multiple contracts, including Qardh, Rahn, and Ijarah contracts, to ensure that transactions do not contain elements of riba and are in accordance with Islamic law. In addition, the document highlights the challenges faced by Islamic banking, such as inadequate regulation and a lack of transparency in operational practices. Thus, the importance of supervision by the Sharia Supervisory Board (DPS) and education for customers is the key to increasing public trust in Islamic financial services. The results of the study show that the application of sharia principles in gold pawn not only provides financial solutions for the community, but also contributes to the development of a fairer and more sustainable financial system.</p> imam syafie, Muhtadi Ridwan, Irmayanti Hasan Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7442 Sat, 25 Jan 2025 00:00:00 +0000 FINANCIAL LITERACY DAN FINANCIAL SECURITY: PERAN MEDIASI FINACIAL BEHAVIOR https://jurnal.umb.ac.id/index.php/jamekis/article/view/7461 <p><em>Financial literacy is closely related to the achievement of future financial security and financial behavior. The role of financial literacy is very important to achieve financial security for individuals. Financial literacy can also improve financial behavior as well as financial security. The research aims to find out how financial behavior is able to m ediate the influence of financial literacy on financial security. This study uses a type of quantitative research. The data sources in the study are primary data and questionnaires as data collection techniques. The sampling technique used purposive sampling with a total of 61 student respondents in several universities in the special region of Yogyakarta. The analysis of the research data using Smart PLS version 4.0. The results of this study show that financial literacy has a positive effect on financial security, financial literacy has a positive effect on financial behavior, financial behavior has a positive effect on financial security and financial behavior mediates the positive effect of financial literacy on financial security.</em></p> Lauren Prastika Marfia Putri, Muhammad Alifikri Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7461 Sun, 26 Jan 2025 00:00:00 +0000 PERCEPTIONS AND PURCHASE INTENTIONS OF MUSLIM AND NON-MUSLIM CONSUMERS FOR ISLAMIC RETAILING https://jurnal.umb.ac.id/index.php/jamekis/article/view/7475 <p><em>This study aimed to measure the level of consumer buying interest in buying products at Muslim retailers TokoMu and Suryamart. There are a lot of retail establishments in Indonesia, however some of them contain Islamic characteristics that Islamic institutions or organizations have contributed. The emphasis on Islamic retailing is particularly relevant in today's diverse marketplace, highlighting the growth of businesses catering to Islamic principles and consumer needs. This study employs a qualitative methodology that is concerned with investigating a phenomenon, attempting to create reality, and comprehending the significance of a phenomenon. Ten informants consisting of non-Muslims and Muslims purposively were selected. The study reveals that consumer buying interest in Muslim retail outlets, such as TokoMu and Suryamart, is influenced by various attributes that resonate with both Muslim and non-Muslim consumers, include perceptions of halal products, store atmosphere, service quality, halal certification awareness, price competitiveness, product variety, promotion and visibility.</em></p> Asyidatur Rosmaniar, Ali Imaduddin Futuwwah, Awanis Ku Ishak, Alvia Poppy Nurjayanti Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7475 Sun, 26 Jan 2025 00:00:00 +0000 PENGARUH LABA BERSIH, ARUS KAS OPERASI, KESEMPATAN INVESTASI, KEBIJAKAN HUTANG DAN PERTUMBUHAN ASET TERHADAP KEBIJAKAN DEVIDEN (Studi Pada Perusahaan Food And Beverage 2019-2021) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7469 <p>This study aims to determine the influence of net income, operating cash flow, investment opportunities, debt policy, and asset growth on the dividend policy of Food and Beverage companies listed on the Indonesia Stock Exchange 2019-2021.</p> <p>The population in this study consists of Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) for the period of 2019-2021. The sampling technique used was purposive sampling. Based on the established criteria, 17 companies were selected, with a sample size of 51 out of 72 populations. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method employed is multiple linear regression analysis.<br />The results of the study indicate that the Net Income variable has a significant influence on dividend policy, while Operating Cash Flow, Investment Opportunities, Debt Policy, and Asset Growth do not have a significant influence on dividend policy. Additionally, the five variables together do not have a significant influence on dividend policy</p> Desi Fitria, yazi hamzah yazi Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7469 Mon, 27 Jan 2025 00:00:00 +0000 PENGARUH PERCEIVED ORGANIZATIONAL SUPPORT, PENGEMBANGAN KARIR, DAN KOMPENSASI TERHADAP KOMITMEN ORGANISASI PERAWAT PADA RSU PKU MUHAMMADIYAH BANTUL https://jurnal.umb.ac.id/index.php/jamekis/article/view/7520 <p><em>This study aims to determine the effect of perceived organizational support, career development, and compensation on nurses' organizational commitment at PKU Muhammadiyah Bantul Hospital. This research is quantitative in nature with the sampling method is probability sampling and sampling technique using simple random sampling because the population of nurses at PKU Muhammadiyah Bantul Hospital is 206, so the sample used is 68 respondents. This research data was collected using a questionnaire, which was analyzed using computer assistance and IBM SPSS version 27 applications. The results of this study indicate that perceived organizational support (X1) has a positive and significant effect on organizational commitment (Y) with a t value of 3.149 and sig. 0.002, career development (X2) has a positive and significant effect on organizational commitment (Y) with a t value of 2.787 and sig. 0.007, and compensation (X3) has a positive and significant effect on organizational commitment (Y) with a t value of 2.052 and sig. 0.044. In addition, the results also show that perceived organizational support, career development, and compensation are proven to have a positive and simultaneous effect on organizational commitment</em></p> Sekar Dwi Hidayati, Epsilandri Septyarini, Tri Ratna Purnamarini Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7520 Mon, 27 Jan 2025 00:00:00 +0000 PENGARUH SISTEM INFORMASI TERHADAP PROFITABILITAS SOO KYO CAFÉ DENGAN MENGGUNAKAN METODE GPM DAN NPM https://jurnal.umb.ac.id/index.php/jamekis/article/view/7524 <p><em>This study addresses the issue of inconsistent calculations of gross and net profits at Soo Kyo Café. The primary objective is to design and develop an information system for profitability analysis using the Gross Profit Margin and Net Profit Margin methods. To achieve this, data collection was conducted through interviews, providing firsthand insights into the café's financial processes. The system was tested using the Black Box Testing method to ensure its functionality and reliability. The resulting program serves as a dedicated tool for analyzing gross and net profits, offering accurate and consistent financial evaluations. By implementing this system, Soo Kyo Café can streamline its profit analysis process, improve decision-making, and enhance financial management practices</em></p> Daning Kusumawardani, Muhammad Hassan Massaty Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7524 Mon, 27 Jan 2025 00:00:00 +0000 PERSPEKTIF EKONOMI ISLAM TERHADAP STRATEGI PEMASARAN DI TOKO AL MUAWANAH MART UIN FATMAWATI SUKARNO BENGKULU DALAM MENARIT MINAT BELANJA KONSUMEN https://jurnal.umb.ac.id/index.php/jamekis/article/view/7529 <p>This research aims to find out how the Islamic Economic perspective on marketing strategies at the Al Muawanah Mart Shop UIN Fatmawati Bengkulu is in attracting consumer shopping interest and to find out the role of marketing strategies in attracting shopping interest at the Al Muawanah Mart Shop UIN Fatmawati Bengkulu. The research method used in this research is field research using a qualitative descriptive approach. The data used in this research are primary data and secondary data. The results of this research show that 1) the marketing strategy at Al Muawanah Mart Store is in accordance with the Islamic economic perspective, where the focus is not only on profit aspects, but also on justice, ethics and consumer welfare. This strategy has the potential to increase consumer shopping interest, especially for those who prioritize sharia values ​​in their daily lives. 2) the role of the marketing strategy implemented by the Al Muawanah Mart Store has proven to be significant in attracting consumer shopping interest, especially UIN Fatmawati students. The most effective strategy is price promotions, where consumers show a positive response to discount offers.</p> Robin Syahputra, Idwal, Citra Liza Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7529 Tue, 28 Jan 2025 00:00:00 +0000 POVERTY STUDY IN BENGKULU PROVINCE (INCLUSIVE DEVELOPMENT INDEX REVIEW) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7672 <p><em>The percentage of poor people in Bengkulu Province during 2011 – 2023 is still above the national level. The problem of poverty in Bengkulu Province remains the focus of development, especially in efforts to alleviate poverty. This study aims to analyze the influence of 3 pillars of inclusive economic growth, per capita income, length of schooling, and unemployment on poverty in Bengkulu Province. The results of the research conducted showed that simultaneously, per capita income, education, and unemployment, the three pillars of the inclusive development index, had an effect on poverty in Bengkulu Province. Partially, the variables that are able to reduce poverty in Bengkulu Province are Per Capita Income, education, and the inclusive development index pillar 1. The Pillar 3 inclusive development index has a positive influence on poverty in Bengkulu Province</em></p> Barika Barika, Aan Zulyanto Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7672 Tue, 28 Jan 2025 00:00:00 +0000 PENGARUH KUALITAS PELAYANAN, KOMUNIKASI INTERPERSONAL, DAN DISIPLIN KERJA TERHADAP KEPUASAN MASYARAKAT PADA KANTOR DP3AKB KABUPATEN JEMBER https://jurnal.umb.ac.id/index.php/jamekis/article/view/7528 <p><em>Public satisfaction as an indicator of success is one of the main benchmarks in assessing the success of public services. The level of public satisfaction can reflect how well the DP3AKB office is carrying out its duties and functions. The factors that are taken into consideration in this research are that researchers want to know about the quality of service, interpersonal communication, and work discipline of officers in helping the people of Jember Regency to overcome their problems and increase their independence. This research uses quantitative research with the research objectives to test the significant influence of service quality on community satisfaction, test the significant influence of interpersonal communication on community satisfaction, and test the significant influence of work discipline on community satisfaction. Testing the effect uses multiple linear regression analysis and classical assumption testing to determine whether the data is normal. The results of this research show that: the service quality variable has a significant positive effect on community satisfaction, the interpersonal communication variable has a positive and significant influence on community satisfaction, and the work discipline variable has a positive and significant influence on community satisfaction. It can be concluded that the independent variable is proven to have a positive and significant influence on community satisfaction. dependent variable</em></p> Rizqi Ahmad, Retno Endah Supeni , Ahmad Izzuddin Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7528 Tue, 28 Jan 2025 00:00:00 +0000 PEMETAAN SISTEMATIS TOPIK KINERJA EKONOMI TAHUN 2015-2024 BERDASARKAN ANALISIS BIBLIOMETRIK https://jurnal.umb.ac.id/index.php/jamekis/article/view/7521 <p><em>This study uses bibliometric analysis to produce a comprehensive economic performance research mapping. This study examines changes in citations, publication trends, author collaborations, trend titles, trend author keywords, trend abstracts, nations, dominance factors, research development, and future research in economic performance papers from the Scopus index with the range of 2015-2024. This study uses a bibliometric analysis method. The research sample used was 1,845 articles with the keyword "Economic Performance." The year with the most citations, according to statistics, is 2023, with 6,312 citations. Mohamed e. Zayed, Abd Elnaby Kabeel, Amrit Kumar Thakur, A. E. Kabeel, Swellam W. Sharshir and M. M. Younes are the authors with the most networks/collaborations, as many as 46 of the term "growth" is the most commonly used keyword in the Economic Performance article. Ten countries linked Economic Performance to the study: Pakistan, Indonesia, Russia, Turkey, Japan, Norway, Vietna, Romania, Bangladesh and Iraq. Co-occurrence network visualization describes networks or relationships from one term to another in research in the field of Economic Performance for the 2015-2024 period. While the visual overlay represents keywords indicating the year of publication, the density visualization signifies research on a topic that is still very broad to be studied</em></p> Fhirlyadi Aji, Dirvi Surya Abbas Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7521 Tue, 28 Jan 2025 00:00:00 +0000 PENGARUH FINANCIAL DISTRESS, LEVERAGE, OPINI AUDIT, AUDIT DELAY TERHADAP NILAI PERUSAHAAN https://jurnal.umb.ac.id/index.php/jamekis/article/view/7543 <p><em>This study aims to determine the influence of financial distress, leverage, audit opinions, and audit delay on firm value (an empirical study on consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the period 2017 to 2022). The population comprises 118 consumer non-cyclical companies, and the sample used in this research includes 16 companies. The sample selection method applied is purposive sampling, yielding a total of 96 samples used in this study. The data analysis technique involves panel data regression analysis. The results of this study indicate that financial distress does not affect firm value, leverage affects firm value, audit opinion affects firm value, and audit delay does not affect firm value</em></p> Sigit Budi Santoso, Dirvi Surya Abbas, Ismi Ramadhani, Indriyani, Syifa Nurkamilah Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7543 Tue, 28 Jan 2025 00:00:00 +0000 PROMOSI ONLINE, HARGA, DAN CITA RASA TERHADAP KEPUTUSAN PEMBELIAN PAPA COOKIES https://jurnal.umb.ac.id/index.php/jamekis/article/view/7558 <p><em>This research aims to analyze the influence of online promotions, price, and taste on consumer purchasing decisions for Papa Cookies bakery products in Lamongan Regency. Data was collected through a questionnaire, which was filled in by 100 Papa Cookies Lamongan consumer respondents. The data was analyzed using multiple linear regression. The research results show that online promotions have a positive and significant influence on purchasing decisions. Meanwhile, price has a negative and significant influence on purchasing decisions. Meanwhile, the influence of taste has a positive influence on purchasing decisions. Online promotions, price, and taste simultaneously influence Papa Cookies Lamongan consumer purchasing decisions. These findings show that online promotions, price, and taste have an important role in Papa Cookies Lamongan consumer purchasing decisions. The managerial implication of this research is that it is hoped that this research can be used as material for consideration by Papa Cookies Lamongan and bakery business actors in making decisions in their business</em></p> Dina Novita Sari Poniman, Ika Purwanti Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7558 Tue, 28 Jan 2025 00:00:00 +0000 PENGEMBANGAN IDE INOVASI KRIPIK TAHU KHAS BANGKA DENGAN MENGGUNAKAN PROSES DESIGN THINKING https://jurnal.umb.ac.id/index.php/jamekis/article/view/7564 <p><em>The culinary industry in Indonesia continues to grow rapidly, driven by changes in lifestyle and technological advances which open up opportunities for new innovations in the market. Snacks are a favorite product of Indonesian people because they are considered practical to consume. However, not all snacks have good benefits for the body and not all healthy snacks taste delicious. Therefore, this business presents a delicious and nutritious product, namely tofu chips as a unique and nutritionally valuable tofu-based snack. This research aims to understand in depth the needs and problems of users in order to find innovative and relevant solutions. The method used in this research is design thinking, which includes five stages, namely empathize, define, ideate, prototype, and test. The research results show that applying design thinking can be an effective method in designing and developing products because it helps find solutions, solve problems and understand market dynamics</em></p> Feby Febriyani, Heru Wijayanto Aripradono2 Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7564 Tue, 28 Jan 2025 00:00:00 +0000 UJI PERBANDINGAN KARAKTERISTIK PENELITIAN PADA VARIABEL KOMUNIKASI PEMASARAN, DAYA TARIK DAN KEPUTUSAN PEMBELIAN https://jurnal.umb.ac.id/index.php/jamekis/article/view/7740 <p>The marketing strategy has a very important role for business success in general and in the field of marketing in particular. Another factor that influences the decision to visit is attractiveness. The purpose of this study was to determine the effect of marketing communications on visiting decisions at the Kabawetan tea garden, Kepahiang Regency. To find out the influence of tourist attraction on the influence of Marketing Communication on the decision to visit the Kabawetan tea garden, Kepahiang Regency. To determine the effect of marketing communications and tourist attraction on the decision to visit the Kabawetan tea garden, Kepahiang Regency. This type of research is a quantitative approach. The method used in this research is descriptive method. The data analysis technique used is descriptive analysis, multiple regression analysis, coefficient of determination (R2) and hypothesis testing. The results of the study, the following conclusions can be drawn: Marketing communication (X1) has a positive and significant effect on the decision to visit (Y) in the Kabawetan tea garden, Kepahiang Regency. Tourist attraction (X2) influences the decision to visit (Y) in the Kabawetan tea garden, Kepahiang Regency. Marketing communication (X1) and tourist attraction (X2) influence the decision to visit (Y) in the Kabawetan tea garden, Kepahiang Regency</p> Meilaty Finthariasari, Zhenyuan Wang, Ari Yunita Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7740 Wed, 29 Jan 2025 00:00:00 +0000 DAMPAK IMPLEMENTASI PSAK 71/115 TERHADAP PRAKTIK MANAJEMEN LABA DAN PENGHINDARAN PAJAK https://jurnal.umb.ac.id/index.php/jamekis/article/view/7579 <p><em>This research explores the impact of the implementation of PSAK 72/115 on earnings management practices and tax avoidance in 86 property and real estate companies listed on the Indonesia Stock Exchange during the period 2017-2022. The analytical method employed is Multiple Regression linear regression. The results indicate that the implementation of PSAK 72/115 has a significant negative impact on earnings management practices. This suggests that companies tend to reduce manipulative practices in financial reporting in response to changes in accounting standards. However, the impact of PSAK 72/115 on tax avoidance is not found to be significant. The implications of these findings are that changes in accounting standards can enhance transparency and integrity in financial reporting, as well as reduce unethical practices within companies</em></p> Cinthya Oktaviana Nugroho, Eko Budi Santoso Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7579 Wed, 29 Jan 2025 00:00:00 +0000 KEPUASAN DAN LOYALITAS PENGGUNA DALAM DIGITALISASI USAHA JASA BERBASIS PLATFORM DI INDONESIA https://jurnal.umb.ac.id/index.php/jamekis/article/view/7600 <p><em>The emergence of digital technology has driven disruptive innovations across various business sectors, including the service industry. These disruptive innovations replace traditional business models with platform-based approaches, such as Traveloka, Tiketcom, and Airbnb. Their presence provides a new experience for consumers while also changing competition patterns, operational efficiency, and asset utilization. This study aims to analyze the impact of factors such as ease of use, competitive advantage, service quality, and platform value-added features on user satisfaction and loyalty in the context of digital-based service businesses in Indonesia. The research approach uses a quantitative method with 183 respondents. The regression analysis results show that ease of use, competitive advantage, and service quality significantly affect user satisfaction. On the other hand, user loyalty is influenced by ease of use, competitive advantage, and platform value-added features. These findings highlight the importance of focusing on user experience and the competitiveness of core services rather than solely relying on additional incentives. This research provides strategic recommendations for traditional businesses to adapt to the digital model and optimize the factors affecting user satisfaction and loyalty</em></p> Jodi Septiadi Akbar, Aulia Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7600 Wed, 29 Jan 2025 00:00:00 +0000 PENGARUH KUALITAS PELAYANAN DAN KERAGAMAN PRODUK TERHADAP KEPUASAN KONSUMEN, MELALUI KEPUTUSAN PEMBELIAN SEBAGAI VARIABLE INTERVENING PADA MINIMARKET SUPERIO SITUBONDO https://jurnal.umb.ac.id/index.php/jamekis/article/view/7606 <p><em>The intense competition among retail businesses in Situbondo City forces business actors to improve service quality and product diversity to provide customer satisfaction and drive purchasing decisions. This study aims to analyze the influence of service quality and product diversity on customer satisfaction and purchasing decisions as an intervening variable at Superio Supermarket Situbondo. The data used in this study are primary data obtained from questionnaire distribution. The study uses a direct sample of 100 respondents, as the number of product buyers at Superio Supermarket Situbondo cannot be precisely defined. The population includes consumers who have purchased at Superio Supermarket at least twice a month (in November) and are adults (18 years and older). The sampling technique used is non-probability sampling with a purposive sampling technique. The research data were analyzed quantitatively using path analysis and the Sobel test using SPSS 26.0. The research findings indicate that (1) service quality has a positive and significant effect on purchasing decisions, (2) product diversity has a positive and significant effect on purchasing decisions, (3) service quality has a positive and significant effect on customer satisfaction, (4) product diversity has a positive and significant effect on customer satisfaction, (5) purchasing decisions have a positive and significant effect on customer satisfaction, (6) service quality indirectly affects customer satisfaction through purchasing decisions, (7) product diversity indirectly affects customer satisfaction through purchasing decisions</em></p> Devi Tri Wulandari, Theresia Pradiani, Fathorrahman Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7606 Wed, 29 Jan 2025 00:00:00 +0000 PERAN STRATEGIS PEMERINTAH DALAM PERTUMBUHAN EKONOMI ISLAM DI INDONESIA BERDASARKAN PERSPEKTIF AL-QUR’AN DAN HADIST: KAJIAN INVESTASI SYARIAH https://jurnal.umb.ac.id/index.php/jamekis/article/view/7597 <p><em>The purpose of this article is to explain the importance of the government's role in advancing the economy based on Islamic principles in Indonesia. Especially regarding the aspect of sharia investment based on the teachings of the Qur'an and Hadith. The research conducted is a library research. This study shows that the role of the state in the economy depends on the type of economic system and the economic management system run by the state. Therefore, Islamic economics as a scientific field requires a scientific basis, philosophical basis, methodology, and theory to form its system. knowledge. One of the positive aspects of the development of Islamic economics is sharia investment. This is as previously mentioned, by considering the provisions that may and may not be implemented in the world of investment for the benefit of the world and worldly life. Create your afterlife with the Qur'an, Hadith, Ijmaq and Qiyas. Specifically, the role of government in Islamic investment is to provide profitable regulations, facilitate the development of sharia investment instruments, provide tax incentives and economic infrastructure, ensure supervision by sharia institutions, and improve public relations and enhance international cooperation.</em></p> Fadlia Galib, M. Zaidi Abdad, Nikmatullah Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7597 Wed, 29 Jan 2025 00:00:00 +0000 ETIKA DISTRIBUSI KEKAYAAN DALAM PANDANGAN AL-QUR`AN https://jurnal.umb.ac.id/index.php/jamekis/article/view/7598 <p><em>This research aims to analyze the concept of wealth distribution in Islam based on the perspective of the Koran. By using descriptive qualitative methods and a literature study approach, this research highlights the importance of economic justice in reducing social inequality. Islam offers various wealth distribution instruments, such as zakat, infaq, alms, inheritance, waqf, ghanimah, and fa'i, which aim to create economic and social balance. The prohibition against usury is also an important part of preventing economic exploitation and monopoly of wealth. The verses of the Koran emphasize that the distribution of wealth must be carried out fairly to achieve overall welfare of society. The research results show that fair distribution not only has an impact on poverty alleviation but also creates economic stability and social solidarity. By applying these principles, Islam provides relevant solutions to modern economic challenges</em></p> Yeni Helmalia Putri Irwan, M. Zaidi Abdad, Nikmatullah Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7598 Wed, 29 Jan 2025 00:00:00 +0000 UPAYA MENSTABILKAN PEREKONOMIAN AKIBAT KRISIS EKONOMI MELALUI ISNTRUMEN ZAKAT https://jurnal.umb.ac.id/index.php/jamekis/article/view/7611 <p><em>This article will examine how zakat can be an effective solution in dealing with the economic crisis from an Islamic perspective accompanied by the arguments of the Qur'an and Hadith and how its application can reduce the impact of the economic crisis and improve socio-economic conditions. In this study, a theoretical study was conducted using the literature review method, analyzing and comparing relevant previous studies. The findings in the study are that zakat has great potential to increase aggregate consumption, encourage investment, and reduce economic disparities. The results of the study indicate that effective and efficient zakat management can contribute significantly to economic growth through several mechanisms, namely increasing aggregate consumption, redistribution of wealth, and increasing foreign and domestic investment. In addition, zakat can also play a role in maintaining economic stability through the mechanism of equalizing income distribution, reducing economic disparities, and encouraging productive economic activities. Efforts to maximize the potential of zakat in encouraging economic growth and maintaining economic stability can be done by increasing the accountability and transparency of zakat management institutions, strengthening zakat collection through a digital system, and distributing zakat funds appropriately to groups in need</em><em>.</em></p> saan awaludin, M. Zaidi Abdad , Nikmatullah Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7611 Wed, 29 Jan 2025 00:00:00 +0000 PERAN EKONOMI ISLAM DALAM UPAYA MENCAPAI KEADILAN PADA ETIKA BISNIS PERSPEKTIF STUDI QUR’AN DAN HADIST EKONOMI https://jurnal.umb.ac.id/index.php/jamekis/article/view/7612 <p><em>Islam, ethics are often referred to as morals, so they become an important foundation in human behavior. Ethics themselves hold the most important position for humans. While business ethics in Islamic economics are present to provide solutions amidst issues that occur for development in the business world so that actions that violate business ethics can be adjusted to norms, religious values ​​&amp; principles of justice in transactions. The research used is library research with data collection techniques such as tracking journals, books, and articles that discuss the principles of justice and business ethics in Islamic economics. The purpose of this study is to explore more deeply how big the business opportunities are while still prioritizing ethics and morals. This study explains about Islamic economic business ethics in facing future economic challenges by following technological developments, always innovating and utilizing media platforms to develop abilities so that they can express themselves with the developing technological conditions. In business challenges, of course, the aim is to produce much better economic growth while still prioritizing ethics and morals as an increasingly solsid economic defense</em></p> Sandriani, M. Zaidi Abdad , Nikmatullah Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7612 Wed, 29 Jan 2025 00:00:00 +0000 PENGARUH LINGKUNGAN KERJA, BEBAN KERJA, DAN KERJASAMA TIM TERHADAP KINERJA KARYAWAN PADA PT. CITRA INSAN ANUGERAH DI PALEMBANG https://jurnal.umb.ac.id/index.php/jamekis/article/view/7662 <p><em>This study aims to determine the effect of work environment, workload, and teamwork on employee performance at PT. Citra Insan Anugerah Palembang. This study uses a quantitative approach where the sample population is 75 employees using a saturated sample technique. Data processing is done using SPSS Version 22. The results of this study show the effect of work environment, workload and teamwork on employee performance at PT. Citra Insan Anugerah Palembang. Work environment, workload and teamwork affect employee performance at PT. Citra Insan Anugerah Palembang. Work environment affects employee performance at PT. Citra Insan Anugerah Palembang. Workload affects employee performance at PT. Citra Insan Anugerah Palembang. Teamwork affects employee performance at PT. Citra Insan Anugerah Palembang. It is known that the value of the determination coefficient or Adjusted R square (R2) provides information that employee performance variables are influenced by the work environment, workload and teamwork by 81.7% while the remaining 18.3% is explained by other factors that are not studied. The implications in this study are PT. Citra Insan Anugerah Palembang can pay attention to employee needs including the right work environment, workload and teamwork in order to motivate employees to do their work effectively and efficiently, so that the company can grow rapidly</em></p> Putri Marsela Wijaya , Ima Andriyani , Ulil Amri, Hisbullah Basri Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7662 Fri, 31 Jan 2025 00:00:00 +0000 ANTESEDEN DARI POSITIVE WORD OF MOUTH PADA DESTINASI WISATA DI INDONESIA https://jurnal.umb.ac.id/index.php/jamekis/article/view/7666 <p><em>This study aims to analyze the influence of tourist expectations, tour quality, tourist motivation, and tourist satisfaction on positive word of mouth in tourist destinations in Indonesia, with a minimum of three visits in the last six months. The data were collected from 330 respondents using the purposive sampling technique. The primary data were gathered through an online questionnaire distributed via Google Forms. The data analysis model used in this study is Jeffrey’s Amazing Statistics Program (JASP). The results of this study indicate that tourist expectations significantly and positively affect tour quality, while tourist motivation does not have a positive effect on tour quality. Furthermore, tour quality positively influences tourist satisfaction, and tourist satisfaction positively affects positive word of mouth. The managerial implications of this study suggest that tourist destinations can increase the number of visits by enhancing their attractions and visitor numbers. Additionally, tourism managers should focus more on improving tourist satisfaction to provide a consistent and high-quality experience, ultimately encouraging tourists to recommend the destination to others. </em></p> Ahmat Mutawali Putra, Aekram Faisal Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7666 Fri, 31 Jan 2025 00:00:00 +0000 STUDI TENTANG DAMPAK DISIPLIN KERJA, PENGALAMAN PROFESIONAL, DAN KOMPENSASI TERHADAP OPTIMALISASI KINERJA KARYAWAN DOESOEN KAKAO https://jurnal.umb.ac.id/index.php/jamekis/article/view/7688 <p><em>The era of globalization presents intense competition, requiring companies to survive and develop their business. Success in maintaining a company's existence depends on its ability to build a solid competitive advantage and win market competition. This research uses an explanatory research design, namely an approach that aims to explain the causal relationship between the variables involved, with the support of a hypothesis that allows the formulation of directed conclusions. The place of this research is Doesoen Kakao; the population in this study is 20 employees, with a saturated sample. The data techniques in this research are interviews, observation, literature study, and questionnaires. Data analysis techniques use multiple linear regression, the coefficient of determination, and hypothesis testing. Based on the research results, it was found that the variables Work Discipline (X1), Professional Experience (X2), and Compensation (X3) influence Employee Performance (Y), either partially or simultaneously</em></p> Ahmad Yusron, Moh. Usman Kurniawan, Neviyani Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7688 Fri, 31 Jan 2025 00:00:00 +0000 A COMPREHENSIVE ANALYSIS OF THE DETERMINANTS OF INCOME INEQUALITY OVER THE PAST DECADE IN INDONESIA “PANEL DATA APPROACH” https://jurnal.umb.ac.id/index.php/jamekis/article/view/7686 <p><em>Income inequality is a serious challenge facing the world, including Indonesia. This study aims to analyze the factors affecting income inequality in Indonesia from 2014 to 2023, using panel data from 34 provinces. The random effect model (REM) regression method assesses the impact of economic, social, and geographic variables on income distribution. The results show that economic growth significantly impacts inequality, while GRDP per capita and domestic investment have a significant negative impact. Factors such as population and education also have a positive effect on inequality, while poverty has no significant effect. The results support the Kuznets Curve hypothesis, which states that inequality increases in the early stages of development, increased equitable investment, and access to education as efforts to reduce income inequality. By promoting inclusive growth this study contributes to a deeper understanding of the dynamics of inequality in Indonesia.</em></p> Suntra Yanti, M. Fikry Hadi, Muhammad Hidayat Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7686 Fri, 31 Jan 2025 00:00:00 +0000 SYSTEMATIC LITERATURE REVIEW (SLR) PERAN LAYANAN PERBANKAN DIGITAL SYARIAH TERHADAP KEPUASAN NASABAH https://jurnal.umb.ac.id/index.php/jamekis/article/view/7711 <p><em>This study aims to analyze the effect of digital banking services on customer satisfaction through the Systematic Literature Review (SLR) approach. Digital banking services have become an important component in the financial industry, providing convenience, efficiency, and accessibility for customers. However, the success of implementing these services is greatly influenced by the level of customer satisfaction. This study collects and analyzes relevant scientific articles from various databases to identify factors that influence the relationship between digital banking services and customer satisfaction, such as service quality, security, trust, and user experience. The results of the study indicate that reliable, secure, and easy-to-use digital banking services significantly increase customer satisfaction. These findings provide insights for banking institutions in designing digital service development strategies that focus on customer needs and expectations</em></p> Alifta Luluk Nur Fu'aidah Alifta, Gita Damayanti, Qulud Dwitika Kusuma, Rochmat Aldy Purnomo Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7711 Fri, 31 Jan 2025 00:00:00 +0000 PENGARUH EFIKASI KREATIF DAN KAPABILITAS TERHADAP PERILAKU INOVATIF IMPLIKASINYA PADA KINERJA PEGAWAI DI KECAMATAN CITANGKIL KOTA CILEGON https://jurnal.umb.ac.id/index.php/jamekis/article/view/7750 <p><em>As a public service, employees at the Citangkil District Office must be guided by the principles of transparency and accountability and clearly regulate the rights and obligations of service providers and those served. In order to determine the performance of employees at the Citangkil District Office related to public services, a performance evaluation is needed. The implementation of the performance evaluation aims to determine the performance of employees at the Citangkil District Office, Cilegon City through the variables of efficacy, capability and innovative behavior. The data used are primary data obtained from distributing questionnaires to residents who use services at the Citangkil District Office. The method used in this study is the method of influence analysis through hypothesis testing and path analysis. This method is carried out by analyzing the influence of the variables of creative efficacy (X1) and Employee Capability (X2) through Innovative Behavior (Y) on Employee Performance (Z). Results of this study showed that there was a significant positive influence of creative efficacy (X1) through Innovative Behavior (Y) on Employee Performance (Z) with a coefficient value of 0.229. And there is a significant positive influence of Employee Capability (X2) through Innovative Behavior (Y) on Employee Performance (Z) with a coefficient value of 0.344.</em></p> Inayah Tutolibiyah, Tata Rustandi, Udin Suadma Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7750 Fri, 31 Jan 2025 00:00:00 +0000 PENGARUH PARENTAL SUPPORT DALAM MEMEDIASI KECERDASAN INTELEKTUAL, EMOSIONAL, DAN SPIRITUAL TERHADAP PRESTASI BELAJAR SISWA SMP NEGERI 4 DI KOTA CILEGON https://jurnal.umb.ac.id/index.php/jamekis/article/view/7748 <p><em>Family is the initial environment for children in shaping their education. Therefore, the role of parents becomes crucial in forming a high-achieving child. Level of a child's academic achievement is influenced by their intelligence level. In addition, academic achievement is moderately influenced by parental support in appropriate parenting styles. SMP N 4 Kota Cilegon is one of the schools experiencing a phenomenon where number of high-achieving students is lower than those who are not. Therefore, the purpose of this study is to determine the influence of intellectual, emotional, and spiritual intelligence through mediation of parental support on student academic achievement at SMP N 4 Kota Cilegon. Based on the research conducted, it was found that intellectual and spiritual intelligence did not affect academic achievement, while emotional intelligence had a significant influence. However, on parental support, intellectual and spiritual intelligence had a significant influence, whereas emotional intelligence did not. Therefore, the effect of intelligence on parental support and academic achievement is inversely related. Moreover, based on the research, the mediation of parental support had an impact on children's academic achievement, with an effect level of 52%.</em></p> Tata Rustandi, Muafah Muafah, Udin Suadma Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7748 Fri, 31 Jan 2025 00:00:00 +0000 PENGARUH KOMPENSASI DAN IKLIM KERJA TERHADAP KINERJA SERTA IMPLIKASINYA PADA KEUNGGULAN KOMPETITIF https://jurnal.umb.ac.id/index.php/jamekis/article/view/7751 <p><em>Human Resources (HR) is one of the most important factors that cannot be separated from an organization. Humans in an organization act as movers, thinkers and planners to achieve organizational goals. The purpose of this study is to determine the influence of compensation and work climate and their implications on competitive advantage (Empirical Study on Junior High School Teachers in Cilegon City). The quantitative research method used is Descriptive. The quantitative descriptive research method is a method that aims to create a picture or description of a situation objectively using numbers, starting from data collection, interpretation of data and appearance and results. The test results show that Compensation (X1) is proven to have a positive and significant influence on Competitive Advantage (Y), The test results show that Work Climate (X2) is proven to have a significant positive influence on Competitive Advantage (Y), The test results show that </em><em>Compensation (X1) is proven to have a positive and significant influence on Performance (Z), The test results show that Work Climate (X2) is proven to have a positive and significant influence on Performance (Z), The test results show that Performance (Z) is proven to have a significant influence on Competitive Advantage (Y)</em><em>.</em></p> Siti Mutmainah, Tata Rustandi, Udin Suadma Copyright (c) 2025 Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) https://jurnal.umb.ac.id/index.php/jamekis/article/view/7751 Fri, 31 Jan 2025 00:00:00 +0000