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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Management, Economic, and Accounting Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis
Oktarina Harahap
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Factors Influencing Perceptions of Pay Fairness Among Millennial Employees in Technology Startups Oktarina Harahap; M Chaerul Rizky; M Zaidan Thalhah Nasution; Mochamad Fachrul Rozy; Rezqy Agusta Sangkong; Roy Batoran Siagian
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.v5i2.1264

Abstract

Perceived pay fairness is a strategic aspect of human resource management, particularly in technology startups dominated by millennial employees. Millennials tend to value transparency, fairness, and alignment between their work contributions and compensation. This study aims to analyze the factors influencing perceptions of pay fairness among millennial employees in technology startups. A quantitative research approach was employed using a survey method through questionnaires. The variables examined include payroll system transparency, salary suitability to workload, career developsment opportunities, and salary comparison with coworkers. The findings indicate that payroll transparency and salary-workload suitability have the most significant influence on perceived pay fairness. Meanwhile, career development and salary comparison also affect perceptions of fairness, although to a lesser extent. This study is expected to provide valuable insights for startup management in designing fair, transparent, and sustainable compensation systems.
Penerapan Akuntansi Manajemen Berbasis Aktivitas Pada Perusahaan Manufaktur Oktarina Harahap; Maya Macia Sari; Saria Yiska Panggabean; Luthvia Aulia; Atika Atika
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v2i2.787

Abstract

This research was conducted to analyze the application of Activity Based Management to improve cost efficiency in manufacturing companies. The method used in this research is qualitative method. Based on the analysis that has been done by applying Activity Based Management has a positive impact on the company in order to obtain the expected cost efficiency so as to increase the profits generated by the company. To achieve this goal, the company must carry out several stages, besides that by applying Activity Based Management the company can save costs incurred by the company. Activity Based Management emphasizes activity management, or activity analysis, in its application.
The Influence of Digital Marketing, Social Media, and Digital Payment on Business Development Among J&T Express Agents in Medan City Oktarina Harahap; Hendra Utama; Roro Rian Agustin
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 4 (2026): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i4.12681

Abstract

This study aims to examine the influence of digital marketing, social media, and digital payment on business development among J&T Express agents in Medan City. The research adopts a quantitative approach with a causal associative design to analyze the relationships between variables. The entire population, consisting of 95 agents, was involved as research respondents. Data were collected through questionnaires and analyzed using multiple linear regression techniques. The results show that: (1) digital marketing (X1) has a positive and significant effect on business development (Y); (2) social media (X2) also has a positive and significant effect on business development (Y); (3) digital payment (X3) has a positive and significant effect on business development (Y); and (4) simultaneously, digital marketing, social media, and digital payment influence business development, contributing 75,2% of the variance, while the remaining 24,8% is influenced by other factors beyond the scope of this study. These findings indicate that the effective use of digital marketing, social media, and digital payment can contribute to business development.
Co-Authors Atika Atika Hendra Utama Luthvia Aulia M Chaerul Rizky M Zaidan Thalhah Nasution Maya Macia Sari Mochamad Fachrul Rozy Rezqy Agusta Sangkong Roro Rian Agustin Roy Batoran Siagian Saria Yiska Panggabean