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All Journal JUMAN Tools (Jurnal Manajemen Tools) Jurnal Pengabdian Masyarakat Indonesia Journal of Social Responsibility Projects by Higher Education Forum Journal of Research in Social Science and Humanities Jurnal Fokus Manajemen Jurnal Akuntansi, Manajemen dan Bisnis Digital International Journal of Economics and Management Research Jurnal Manajemen Dan Akuntansi Medan Jurnal Akuntansi dan Keuangan West Science Journal of Management, Economic, and Accounting Review of Management, Accounting, and Business Studies Multidisciplinary Indonesian Center Journal Jurnal Akuntansi International Journal of Management, Economic and Accounting Jurnal Ekonomi, Manajemen, Akuntansi
Maya Macia Sari
Universitas Pembangunan Panca Budi
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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Pengaruh Modal Kerja, Ukuran Perusahaan Terhadap Profitabilitas Pada Sektor Industri Dasar dan Kimia Yang Terdaftar di BEI Zailani Rio; Maya Macia Sari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3607

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Modal Kerja, Ukuran Perusahaan terhadap Profitabilitas. Objek penelitian dilakukan pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia. Alat ukur yang digunakan pada variabel Profitabilitas adalah Return on Asset, variabel Modal Kerja adalah Working Capital Turnover dan Variabel Ukuran Perusahaan adalah Ln. Jumlah sampel yang digunakan adalah 6 perusahaan dengan 5 periode tahun pengamatan, sehingga data laporan keuangan yang diteliti berjumlah 60. Metode analisis yang digunakan yaitu regresi data panel. Hasil peneltian menunjukkan secara parsial dan simultan Working Capital Turnover dan Ln berpengaruh positif dan signifikan terhadap Return on Asset.
Empowering Women-Led MSMEs: A Mediation Analysis of Entrepreneurial Self-Efficacy in the Relationship Between Market Orientation, Digital Capability, and Business Performance (A Case Study of Women Entrepreneurs in HIPPI Medan) Erwansyah Erwansyah; Maya Macia Sari
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.1115

Abstract

This study aims to analyze the influence of Market Orientation and Digital Capability on Business Performance among women-led MSMEs, with Entrepreneurial Self-Efficacy (ESE) examined as a mediating construct. Using a quantitative approach, data were collected from female entrepreneurs and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both direct and indirect relationships. The findings reveal that Market Orientation and Digital Capability significantly and positively affect ESE, indicating that market-driven strategic behavior and the ability to utilize digital tools enhance entrepreneurial confidence. Moreover, Digital Capability shows the strongest direct effect on Business Performance, while the effect of Market Orientation is positive but relatively smaller. Mediation analysis demonstrates that ESE significantly transmits the effects of both Market Orientation and Digital Capability on Business Performance, highlighting the critical psychological mechanism through which cognitive and strategic capabilities translate into improved business outcomes. The study contributes to the literature by reinforcing the role of self-efficacy as a central pathway in women’s entrepreneurship performance models. Practically, the results underscore the importance of capacity-building initiatives focused on digital skills, market literacy, and psychological empowerment to strengthen the competitiveness of women-led MSMEs in an increasingly digital economy.
Analysis of Financial Literacy on Interest in Saving in Students of Universitas Pembangunan Panca Budi Rizka Putri Rahmadhani; Maya Macia Sari
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.621

Abstract

This research was conducted to find out and analyze the influence of financial literacy on saving interest. The measurement of financial literacy used in this study is financial knowledge and financial attitudes. The location of this research was carried out in the employee class of the Management Study Program, Panca Budi Development University. This type of research is a descriptive research with a quantitative approach. The research method was multiple linear regression analysis with a sample of 100 employees. The results of the study showed that partially the variable of financial knowledge did not affect the interest in saving for employees. Financial attitude variables have a significant positive effect on employees' interest in saving. Meanwhile, simultaneously, the variables of financial knowledge and financial attitudes have a significant positive influence on the dependent variables of employees' interest in saving
HERITAGE EDUCATION-BASED SERVICE LEARNING MODEL: AN EXPERIENTIAL STUDY ON THE PORTUGUESE SHIP "FLOR DE LA MAR", MELAKA, MALAYSIA Satriadi Satriadi; Ditya Wardana; Satya Fauziah; Andreas Ronaldo; Maya Macia Sari; Muhammad Rendy Awali
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 3 (2026): Vol. 03 No. 3 Edisi Juli 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i3.2560

Abstract

Heritage education-based community engagement serves as an approach that integrates historical understanding, cultural values, and social responsibility through direct experiential learning at heritage sites. This Service Learning program was conducted at the Portuguese Ship “Flor De La Mar” in Melaka, Malaysia, with the aim of strengthening students' heritage literacy while supporting the museum in enriching its educational and interpretive materials. The activities included field observation, guided cultural learning, collaboration in developing basic informational content, and structured student reflections. The program enhanced students' understanding of Melaka's maritime history, multicultural exchanges, and the importance of cultural heritage preservation. Additionally, the museum benefited from improved educational communication strategies and increased use of digital media for public engagement. The program also encouraged greater involvement of local communities and young visitors in appreciating the historical significance of Flor De La Mar. Overall, this heritage education- based Service Learning initiative strengthened contextual learning, cultivated cultural awareness among students, and fostered sustainable collaboration between the university and the heritage management community.
Analysis of the Efficiency of State-Owned Assets Management Based on Performance Indicators in Supporting Economic Growth (SDG 8) Gloria Kartika Simbolon; Aulia Aulia; Maya Macia Sari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11075

Abstract

This study aims to analyze the influence of State-Owned Assets (BMN) management efficiency based on performance indicators on its contribution to supporting Sustainable Development Goal (SDG) 8, particularly the aspect of employment absorption. Using a quantitative approach with panel data from 13 Ministries/Agencies for the 2021–2024 period, this research examines the influence of four main performance indicators—productivity and accountability (X1), regulatory compliance (X2), supervision effectiveness (X3), and BMN administration (X4)—on employment absorption (Y) as a proxy for SDG 8. The results of panel data regression analysis with the Fixed Effect model show that only the productivity and accountability variable (X1) has a positive and significant partial effect. However, all four indicators simultaneously have a significant influence and can explain 68.98% of the variation in employment absorption. These findings confirm that a performance-based BMN management approach, especially one focused on optimizing the economic value of assets, makes a tangible contribution to driving inclusive economic growth and job creation, in line with the SDG 8 agenda.
Pengaruh Literasi Keuangan dan Penggunaan E-Wallet terhadap Manajemen Keuangan Pribadi Mahasiswa Universitas Pembangunan Panca Budi Medan Khaela Febrianti; Geby Citra Ananda; Maya Macia Sari
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 2 (2026): Jurnal Manajemen dan Akuntansi Medan
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i2.9389

Abstract

Latar belakang: Maraknya penggunaan e-wallet di kalangan mahasiswa tidak selalu diiringi kemampuan mengelola keuangan pribadi yang baik, sehingga literasi keuangan menjadi faktor penentu penting. Penelitian ini mengkaji pengaruh literasi keuangan dan penggunaan e-wallet terhadap manajemen keuangan pribadi mahasiswa. Metode penelitian: Menggunakan metode kuantitatif dengan pendekatan asosiatif. Populasi berjumlah 452 mahasiswa Program Studi Manajemen stambuk 2022; sampel 100 responden dipilih melalui simple random sampling. Data dikumpulkan melalui kuesioner berskala Likert dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS versi 27. Hasil penelitian: Literasi keuangan berpengaruh positif dan signifikan terhadap manajemen keuangan pribadi (koefisien regresi 0,285; sig.<0,001). Penggunaan e-wallet juga berpengaruh positif dan signifikan (koefisien regresi 0,260; sig. 0,008). Secara simultan, kedua variabel berpengaruh signifikan terhadap manajemen keuangan pribadi (F hitung 23,847; sig. <0,001), dengan kontribusi sebesar 37,2 persen. Kesimpulan: Literasi keuangan dan penggunaan e-wallet berperan penting dalam membentuk kemampuan manajemen keuangan pribadi mahasiswa, sehingga peningkatan kedua aspek tersebut perlu didorong melalui edukasi keuangan dan pemanfaatan teknologi finansial secara bijak.
The Effect of Capital Structure, Operational Efficiency, and Firm Size on Profitability: Evidence from Transportation and Logistics Companies Listed on the Indonesia Stock Exchange (2022-2024) Devi Dian Syahputri S; Syahrial Hasanuddin Pohan; Maya Macia Sari
Jurnal Fokus Manajemen Vol 6 No 2 (2026): Mei
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i2.11108

Abstract

This study aims to analyze the influence of capital structure, operational efficiency, and firm size on profitability in transportation and logistics companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative approach was employed using secondary data from audited annual financial reports. The sample was selected through purposive sampling from 30 companies that met the criteria of data completeness and continuous BEI listing, resulting in 90 observations over three years. Analysis was conducted using panel data regression and classical assumption tests with Eviews 12. The results indicate that capital structure (DER) and operational efficiency (TAT) do not significantly affect profitability (ROA), whereas firm size (Ln Total Assets) has a negative and significant effect on ROA. Collectively, all three variables significantly influence profitability, with the model’s explanatory power reaching 87.31%. The study is limited by its relatively short observation period and the use of a single proxy for operational efficiency. This research contributes to corporate finance literature in the transportation-logistics sector and can serve as a reference for management and investors in strategic decision-making and company performance assessment.
The Influence Of Financial Literacy And Digital Literacy On The Income Of Boueqet Msme Actors In Pajus Market, Medan Najwa Syahfitri; Maya Macia Sari; Noni Ardian
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1170

Abstract

This study aims to analyze the effect of financial literacy and digital literacy on the income of MSME bouquet entrepreneurs in Pajus Market, Medan. The study uses a quantitative associative approach with a sample of 30 MSME entrepreneurs determined through saturated sampling technique. Primary data were obtained through questionnaires and tested using multiple linear regression analysis with the help of SPSS. The results showed that financial literacy had a significant effect on MSME income, as evidenced by a partial test with a significance value of 0.031. Digital literacy was also found to have a significant effect with a significance value of 0.001. Simultaneously, both independent variables had a significant effect on income, with a coefficient of determination of 0.603, meaning that 59.3% of income variation could be explained by financial literacy and digital literacy. These findings confirm that increasing the financial literacy and digital literacy capacity of MSME actors is a crucial factor in improving competitiveness and increasing business income in the digital era.
The Influence Of Lifestyle And Financial Literacy On The Consumptive Behavior Of UNPAB Students Triska Devi Ginting; Cahyo Pramono; Maya Macia Sari
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1575

Abstract

The rapid development of digitalization and the increasing use of e-commerce platforms have influenced students’ consumption patterns, leading to more consumptive behavior. This study aims to analyze the effect of lifestyle and financial literacy on online shopping consumptive behavior among Fintech Management students at Universitas Pembangunan Panca Budi (UNPAB). A quantitative approach was applied using a survey method through questionnaires distributed to 71 respondents selected through saturated sampling. Data analysis was conducted using SPSS software, including data quality tests, classical assumption tests, and multiple linear regression analysis. The results indicate that lifestyle has a positive and significant effect on consumptive behavior, while financial literacy has a negative but statistically insignificant effect. Simultaneously, lifestyle and financial literacy significantly influence consumptive behavior with a coefficient of determination of 0.667, indicating that 66.7% of the variation in consumptive behavior can be explained by the model. These findings suggest that lifestyle plays a more dominant role than financial literacy in shaping students’ consumption behavior in the digital era, highlighting the need for more practical financial literacy education.
Profit management from a legal and accounting perspective Maya Macia Sari; Sakdiah Sakdiah; Novania Trifana; Julia Nuraisyah; Dwi Kumala Sari
Review of Management, Accounting, and Business Studies Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v4i1.4927

Abstract

This study aimed to understand and analyze Profit Management from legal and accounting perspectives. To obtain data related to these variables, researchers made indirect observations. The data used in this study were secondary data, collected through intermediary sources (obtained and recorded by other parties). Secondary data typically included evidence, records, or historical reports compiled in published and unpublished archives (documentary data). The research employed action research, with data collection conducted primarily through intermediary media. Based on the results of this study, the effectiveness of law and accounting was shown to have had a positive and significant impact on profit management within a company. In the case study of banking services, where conventional bank interest was considered usury, financial institutions were required to adhere to Sharia foundations. The values of Sharia law served as a fundamental framework in the societal and national life systems, with Islamic law governing as a rule of life. The pillars and legal conditions of contracts in Sharia were akin to the legal conditions in principle.
Co-Authors , Syahrial Hasanuddin Pohan Andreas Ronaldo Aulia Aulia Aulia Cahyo Pramono Devi Dian Syahputri S Dewi Nurmasari Pane Dwi Kumala Sari Eli Delvi Yanti Erwansyah Erwansyah Eva Nanda Wulandari Evi Ariani Fara Dhia Naaura Geby Citra Ananda Gloria Kartika Simbolon Hernawaty Hernawaty Ika Nurhaliza Intan Amandayu Julia Nuraisyah Khaela Febrianti Khania Br Tarigan Mesra B Muhammad Rendy Awali Najwa Syahfitri Noni Ardian Novania Trifana Nurianna Sihombing Pebrilia Amanda Hada Ridho Fiqriansyah Rizco Rama Doni Rizco Rama Doni Rizka Putri Rahmadhani Sakdiah Sakdiah Satriadi Satriadi Satya Fauziah Sri Wahyuni Sukma Widayanti Saragih Tahany Syade Triska Devi Ginting Wardana, Ditya Windy Orchidia Yogi Purwanto Zailani Rio