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MEILATY FINTHARIASARI
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INDONESIA
Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS)
ISSN : 26556359     EISSN : 2656436X     DOI : https://doi.org/10.36085/jam-ekis
Focus and Scope JAM-EKIS is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and accounting, dan Islamic economic including but not limited to: Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting Economic Of Islamic Economic Of Islamic Teory
Articles 95 Documents
PENGARUH PROSES POLITIK, SEBELUM SELAMA DAN SESUDAH PILPRES 2019 TERHADAP HARGA SAHAM arum arupi kusnindar; Aditia Yudis Puspitasari
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 2 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.469 KB) | DOI: 10.36085/jam-ekis.v3i2.741

Abstract

. Pasar modal merupakan pintu gerbang investasi masuk ke dalam sebuah negara, semakin besar investasi yang masuk menjadi indikator makin baiknya perekonomian suatu negara. Terdapat banyak hal yang bisa mempengaruhi pergerakan harga saham pada pasar bursa. Bukan saja kinerja finansial perusahaan dan faktor internal lain di dalam perusahaan namun faktor di luar perusahaan atau faktor eksternal. diantaranya kondisi politik suatu Negara. Penelitian ini bertujuan untuk mengetahui pergerakan nilai saham sebelum pemilu April 2019, selama proses pemilu sampai dengan setelah proses pemilu.Penelitian ini merupakan penelitian kuantitatif dengan pendekatan studi peristiwa sebelum, selama dan sesudah peristiwa / event day. Analisa dilakukan dengan menghitung dan membandingkan abnormat return dan normal return serta melakukan beda mean dari return saham selama peristiwa.Hasil penelitian ini menunjukan tidak terjadi Abnormal Return yang signifikan selama periode pengamatan yaitu 10 hari sebelum peristiwa, pada saat peristiwa dan 10 hari setelah peristiwa serta tidak terdapat perbedaan abnormal return antara ketiga periode pengamatan Peritiwa politik di Indonesia yaitu pemilu yang pada 17 April 2019, tidak memberikan dampak yang signifikan pada harga saham. Pasar memiliki kepercayaan bahwa pemilu akan berjalan dengan baik dan lancar serta tidak akan terjadi gejolak ekonomi dan politik sehingga investor tidak melakukan aksi jual yang berlebihan. Investor cenderung menahan diri/wait and see terhadap kondisi ekonomi dan politik hal ini di tunjukan dengan indeks yang tetap stabil, kalaupun terjadi trend negative dalam beberapa hari akan kembali terkoreksi positif. 
PENGARUH PERUBAHAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA ARGAMAKMUR Yun Fitriano; Febri Dwi Rimbawati
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 2 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (587.719 KB) | DOI: 10.36085/jam-ekis.v3i2.769

Abstract

The purpose of this study is to determine the influence of Non-Taxable Income (PTKP) on Personal Income Tax Acceptance at Kantor Pelayanan Pajak Pratama Argamakmur. PTKP is a certain amount of income that is not taxable which can reduce the amount of personal income tax revenue. The method used in this research is to use data collection method of documentation and analysis method used is descriptive quantitative. The analysis in this study uses a simple linear regression formula and coefficient of determination with the help of SPSS application. And to prove the effect of Non-Taxable Income (PTKP) on Personal Income Tax Acceptance then used hypothesis test (t test).The results of the simple linear regression data data of Y = 9461924484.969 - 1054.200 (X) and data analysis using the determination coefficient is 0.106 with the contribution of the variable non-taxable income (X) to the receipt of personal income tax is 10.6%, while the rest is influenced by other variables not examined in this study. From the results of the data processing, the value of t-count is -2,010 and the value of t-table is 1.305. if the two values are compared, then the t count is -2.010 ≤ t table 1.305 which means that the Non-Taxable Income has a significant negative effect on the Personal Income Tax Revenue.
HUBUNGAN MOTIVASI DAN MORAL KERJA DENGAN PRESTASI KERJA PEGAWAI PADA SEKRETARIAT PEMERINTAH DAERAH KOTA BENGKULU Sri Handayani; Redo Yuhanda
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 2 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.976 KB) | DOI: 10.36085/jam-ekis.v3i2.789

Abstract

Sri Handayani, Densi Redo Yuhanda ; Tujuan penelitian ini adalah Berdasarkan analisis korelasi rank spearman terhadap hubungan motivasi dengan prestasi kerja pegawai pada Sekretariat Pemerintah Daerah Kota Bengkulu diperoleh nilai 0,56 kriteria sedang karena hasil korelasinya terletak pada interval koefisien antara 0,400 – 0,559. Dari hasil uji hipotesis  hubungan antara motivasi dengan prestasi kerja pegawai pada Sekretariat Pemerintah Daerah Kota Bengkulu adalah 5,233 dan dapat disimpulkan bahwa motivasi (X1) mempunyai hubungan signifikan dengan prestasi kerja pegawai pada Sekretariat Pemerintah Daerah Kota Bengkulu karena nilai t hitung lebih besar dari t tabel (1,67065). Sedangkan analisis korelasi rank spearman terhadap hubungan moral kerja dengan prestasi kerja pada Sekretariat Pemerintah Daerah Kota Bengkulu diperoleh nilai 0,61 kriteria kuat karena hasil korelasinya terletak pada interval koefisien antara 0,600 – 0,799. Dari hasil uji hipotesis hubungan antara moral kerja dengan prestasi kerja pegawai pada Sekretariat Pemerintah Daerah Kota Bengkulu adalah 5,959 dan dapat disimpulkan bahwa moral kerja (X2) mempunyai hubungan signifikan dengan  prestasi kerja pegawai pada Sekretariat Pemerintah Daerah Kota Bengkulu karena nilai t hitung lebih besar dari t tabel (1,67065). Kata kunci : Motivasi, Moral Kerja, Prestasi Kerja
ANALISIS PENGARUH EXPERIENTIAL MARKETING DAN HARGA TERHADAP CUSTOMER LOYALTY SMARTPHONE BERSISTEM OPERASI ANDROID DI KOTA BENGKULU Meiffa Herfianti; Rika Dwi Yulihartika
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 2 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (642.455 KB) | DOI: 10.36085/jam-ekis.v3i2.790

Abstract

The purpose of this study was to investigate the effect of experiential marketing and price on customer loyalty through customer satisfaction as intermediate variable. Explanatory research was conducted by using questionnaires. The quistionnaires were distributed to the 250 respondent who had utilized smartphone OS Android more than 1 years. In the data analisys, the researcher used Structural Equation Model (SEM) with AMOS. The results show that the models were appropriate with the Goodness and Index Criteria Chisquare total = 469.122; and significance probability = 0,000; RMSEA = 0,071; CMN/DF = 1,938; TLI = 0,957; CFI = 0,896; GFI = 0,893 and AGFI = 0,947. According to the results, it can be concluded that the model was accepted. There are some implication from this study. Android. Inc., must create a point of differentiation to better involve consumers. Another implications is using WOM (word of Mouth), because that strategy are very useful to targetting adolescent consumers. Otherwise, Android. Inc,. should hold more events and sponsorship in order to close to their consumers. Keywords: Experiential Marketing, Price Customer Satisfaction And Customer Loyalty
ANALISIS SWOT DALAM MENENTUKAN STRATEGI PEMASARAN KOSMETIK WARDAH DI KOTA BENGKULU Herlin Herlin; Yesi Noti Anggraini; Rina Trisna Yanti
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 2 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.437 KB) | DOI: 10.36085/jam-ekis.v3i2.799

Abstract

ABSTRACT The purpose of this research is to find out Wardah cosmetic product marketing strategy in Eljhon 2 Bengkulu. The analytical method used in this study is SWOT analysis (Strength, Weaknesses, Opportunities and Threats), with a total sample of 33 respondents Based on the results of the SWOT analysis using IFAS and EFAS analysis, it is located in the coordinates of the score (20.31: 1.16) and is in quadrant 1 with greater strength and opportunity than weaknesses and threats which support aggressive strategies, where strengths (strengths) worth 28.62 weaknesses worth 18.31 opportunities worth 17.27 and threats valued at 16.11. Quadrant 1, this is a very profitable position so that it can take full advantage of the company's strengths and opportunities.
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, ASIMETRI INFORMASI, DAN MORALITAS MANAJEMEN TERHADAP PERILAKU TIDAK ETIS DAN KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Pada Perusahaan Perbankan Di Kota Bengkulu) Mirra Sri Wahyuni; Helmarini Helmarini
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 2 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.969 KB) | DOI: 10.36085/jam-ekis.v3i2.800

Abstract

ABSTRACTThe study aims to determine the effect of effectiveness of internal control, compensation compatibility, information asymmetry, and morality of management to unethical behavior and tendency of fraud accounting (study on banking companies in Bengkulu city). The data used in this research is primary data, obtained by distributing questionnaires to the respondents. Total sampel used for this study are 50 sampels. The data was analyzed by using SmartPLS 2.0 M3.The results prove that effectiveness of internal control, compensation compatibility, and morality of management have negative effect on unethical behavior. Effectiveness of internal control, compensation compatibility, and morality of management have negative effect on tendency of fraud accounting, but information asymmetry has no effect on unethical behavior and tendency of fraud accounting. Unethical behavior has positive effect on tendency of fraud accounting. Keywords: Effectiveness of Internal Control, Compensation Compatibility, Information Asymmetry, Morality of Management, Unethical Behavior, Tendency of Fraud Accounting 
PENGARUH SOLVABILITAS, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Otes Suriana; Fraternesi Fraternesi; Erwin Febriansyah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 2 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.873 KB) | DOI: 10.36085/jam-ekis.v3i2.804

Abstract

Company value is the price that prospective buyers are willing to pay if the company is sold. Company value is defined as market value. Because the value of the company can provide maximum prosperity for shareholders if the company's stock price increases. The higher the stock price, the higher the shareholder prosperity. This study aims to find out how much influence solvency, profitability, and liquidity have on firm value. The data used in this study are secondary data obtained from the financial statements of manufacturing companies listed on the Stock Exchange in the 2016-2018 period. The sampling technique used was purposive sampling. The number of companies sampled in this study were 35 companies so that the total sample of the study was 105 observations. The data analysis method used is multiple linear regression analysis. The results of this study are still many variables outside the study that can explain the value of the company. The coefficient of determination is 0.495, which means 49.5% of the company's value is influenced by these variables, while the rest is explained by other variables. Based on the results it can be concluded that solvency, profitability, and liquidity have a significant effect on firm valueKeywords: Solvency, Profitability, Liquidity, and Firm Value 
HUBUNGAN KUALITAS JASA DAN HARGA DENGAN KEPUASAN KONSUMEN PANASONIC SERVICE CENTER BENGKULU Andriyani Prawitasari; Rahmad Dhoni Kaypani
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 2 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.17 KB) | DOI: 10.36085/jam-ekis.v3i2.820

Abstract

RINGKASAN Kualitas jasa dan harga merupakan hal yang paling pokok dalam sebuah perusahaan dalam mencapai keuntungan. Dengan kualitas jasa yang baik dan penentuan harga yang tepat akan membuat perusahaan dapat bertahan dalam jangka panjang, karena dengan kualitas jasa dan harga yang sesuai dengan apa yang dipersepsikan oleh masyarakat selaku calon pelanggan maka masyarakat akan bersedia untuk menggunakan jasa tersebut. Tujuan penelitian ini adalah : (1) untuk mengetahui hubungan kualitas jasa  dengan kepuasan konsumen pada Panasonic Service Center Bengkulu, (2) Untuk mengetahui hubungan harga dengan kepuasan konsumen pada Panasonic Service Center Bengkulu. Sampel penelitian ini adalah konsumen yang menggunakan jasa Panasonic Service Center Bengkulu yang berjumlah 60 orang diambil dengan metode sensus. Metode analisis data yang digunakan adalah analisis korelasi rank spearman. Berdasarkan hasil penelitian diketahui bahwa : (1) Variabel kualitas jasa berhubungan signifikan dengan kepuasan konsumen di Panasonic Service Center Bengkulu, dengan nilai koefisien korelasi sebesar 0,790 dan nilai t-hitung 9,816 > t-tabel 1,672. Hasil ini bermakna bahwa jika kualitas jasa baik, maka kepuasaan konsumen akan meningkat. (2) Variabel harga berhubungan signifikan dengan kepuasan konsumen di Panasonic Service Center Bengkulu, dengan nilai koefisien korelasi sebesar 0,630 dan nilai t-hitung 6,178 > t-tabel 1,672. Hasil ini bermakna bahwa jika harga terjangkau maka kepuasan konsumen akan meningkat. Kata kunci : Kualitas Jasa, Harga, Kepuasan Konsumen
PENGARUH CUSTOMER EXPERIENCE DAN TRUST TERHADAP LOYALITAS PELANGGAN KFC DI KOTA BENGKULU Ade Tiara Yulinda; Furqonti Ranidiah; Wahyu Rizqiya Ratna Jauhari
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 2 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (742.235 KB) | DOI: 10.36085/jam-ekis.v3i2.966

Abstract

This study aims to determine the effect of the customers’ experiences and Trust on KFC customer loyalty in the city of Bengkulu. This research is a quantitative study with a sample of 100 respondents, and used accidental sampling techniques. The data was collected through observation and questionnaires. The data was analyzed through descriptive analysis, the classic assumption test, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination (R2), and hypothesis testing. The results of this study showed that from the multiple linear regression test using SPSS it was obtained Y = 2,244 + 0,292X1 + 0,675 X2. The results of hypothesis testing showed that Customer Experience (X1) has a positive effect on KFC customer loyalty in Bengkulu City, with the T-test results of significance value 0.000 <0.05, Trust (X2) has a positive effect on KFC customer loyalty in Bengkulu City, with T-test results of significance value 0,000 <0.05. The testing of the T-test hypothesis and the F-test showed that customers’ experience and Trust significantly affect customers’ loyalty with a significance level <0.05. This means that Ho was rejected and Ha was accepted. In other words, customers’ experiences and Trust have a significant effect both partially and simultaneously on KFC customers’ loyalty. This is proven by the f test that showed a significance value of 0.000 <0.05. Keywords: Customers’ Experiences and Trust, and Customers’ Loyalty
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Untuk Berinvestasi Di Pasar Modal (Studi Empiris Pada Mahasiswa Akuntansi Di Universitas Swasta Di Kota Bengkulu) Heldi Sahputra; Ahmad Junaidi; Meido Ade Putra
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 2 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.729 KB) | DOI: 10.36085/jam-ekis.v3i2.973

Abstract

ABSTRACT The background in this research is the lack of interest of students to invest in the capital market. The number of students who invest in the Investment Gallery has not reached 10% of the total number of students at the Private University in Bengkulu City. The problem in this research is to discuss whether the variables of knowledge, motivation, minimal capital, return, risk and benefits affect the interest of students in investing in the capital market. The purpose of this study is to determine whether the variables have effect on knowledge, motivation, minimal capital, return, risk, and benefits of students' interest in investing in the capital market. The research was a type of quantitative research, using the sample of 265 students. The sampling technique was done by using the sample size table developed by Isaac and Michael. The data collection techniques used was a questionnaire. The data was analyzed using classical assumptions, t- test, f-test, and multiple linear regression. Based on the results of multiple linear regression obtained by the regression equation Y = 0.682 + 0.178 X1 + 0.083 X2 + 0.133 X3 + 0.271 X4 + 0.078 X5 + 0.134 X6 + e. The results of the hypothesis test simultaneously showed the variables of knowledge, motivation, minimal capital, return, risk and benefits have a positive and significant effect (sig α = 0,000) on the interest of students investing in the capital market. Partially, knowledge variables (sig α = 0, 001), motivation (sig α = 0, 049), minimal capital (sig α = 0.003), return (sig α = 0, 000), risk (sig α = 0, 005), and the benefits (sig α = 0, 001) have a positive and significant effect on the interests of students investing in the capital market. From the results of the t- test carried out, it can be concluded that the variable of knowledge, motivation, minimal capital, return, risk and benefits partially affect the interest of students to invest in the capital market. F-test results show variable knowledge, motivation, minimal capital, return, risk and benefits simultaneously affect the interest of students to invest in the capital market.Keywords: Knowledge, Motivation, Minimal Capital, Return, Risk, Benefits, Investment Interest.

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