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Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Published by SEKOLAH TINGGI ILMU EKONOMI MUHAMMADIYAH BANDUNG
ISSN : 25415255     EISSN : 26215306     DOI : https://doi.org/10.31955/mea.v6i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Manajemen, Ekonomi dan Akuntansi (MEA) Diterbitkan oleh Lembaga Penelitian & Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (STIE) Muhammadiyah Bandung dimaksudkan sebagai media informasi dan forum pengkajian bidang ilmu Akuntansi, Manajemen, Bisnis dan Ekonomi. Jurnal ini berisikan tentang perkembangan teoritik, artikel ilmiah, dan hasil penelitian, yang akan diterbitkan berkala 3 kali dalam 1 tahun.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2,784 Documents
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MANAJEMEN KEUANGAN USAHA TEH DESA DALAM MENDUKUNG KEBERLANJUTAN USAHA Rosmida Giawa; Enik Rahayu
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7277

Abstract

Village tea enterprises are micro-scale businesses based on local potential that play an important role in supporting rural economic development. However, the sustainability of village tea enterprises still faces various challenges, particularly in financial management aspects. This study aims to describe and analyze financial management practices of village tea enterprises and their role in supporting business sustainability in Pringapus District, Semarang Regency. This research employs a qualitative approach with a case study design. The research subjects consist of village tea business owners who are directly involved in managing business finances. Data were collected through in-depth interviews, direct observation, and documentation, and analyzed using an interactive analysis model involving data reduction, data display, and conclusion drawing. The findings reveal that financial management practices of village tea enterprises remain simple and informal, characterized by basic cash-in and cash-out records, inconsistent separation between personal and business finances, and the absence of systematic financial planning. These conditions limit the ability of business owners to control cash flow and objectively evaluate financial performance. Nevertheless, the study finds that financial management plays a strategic role in supporting business sustainability, particularly in maintaining financial stability and guiding business decision-making. This study concludes that strengthening simple and contextual financial management practices is essential to support the long-term sustainability of village tea enterprises.
PENGARUH MOTIVASI, DISIPLIN DAN PELATIHAN KERJA TERHADAP KINERJA KARYAWAN DI PT. CSK INSULATION ENGINEERING KOTA BATAM Prince Hartawan; Mauli Siagian
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7289

Abstract

In today's business field, many companies have experienced significant changes in progress and development. This is what the company has been waiting for to achieve in its business. The development of the company's progress occured because of an increase in the potential of the company's human resources, so that it can be seen that human resources are a determinant of success or failure in a company. The research here aims to determine the influence of discipline, motivation and job training on employee performance. Researchers conducted research at PT. CSK Insulation Engineering Batam City with a quantitative-based research method in multiple linear analysis taken by sampling technique using Quota Sampling. In this study also took samples with non-probability sampling with a total sample of 120 people and resulted that can be implied that discipline, motivation and work training provide significant and positive results on employee performance at PT. CSK Insulation Engineering Batam City.
PENGARUH KUALITAS LAYANAN M-BANKING, E-SERVQUAL DAN CRM TERHADAP KEPUASAN NASABAH SERTA IMPLIKASINYA PADA LOYALITAS Teguh Iman Basuki; Jaja Suteja; Popo Suryana
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7296

Abstract

Transformasi digital di sektor perbankan menjadi keniscayaan karena tuntutan akselerasi digital semakin meningkat. Sebagai upaya peningkatan kualitas layanan terhadap nasabah dengan menggunakan sistem teknologi terutama dalam melakukan transaksi lebih cepat, aman, dan akurat, seluruh perbankan memberikan fasilitas Mobile banking. Dari data yang dihimpun menunjukkan bahwa masih terdapat beberapa komplain terhadap mobile banking, yang seharusnya bertujuan untuk memberikan kemudahan pelayanan bagi nasabah. Komplain yang terjadi dapat disebabkan oleh beberapa faktor diantaranya, seperti fitur yang disediakan belum memenuhi harapan nasabah untuk mendapatkan kemudahan dan kenyamanan dalam penggunaan, akses lambat, transfer tidak terkirim. Selain itu, adanya informasi yang tidak akurat yang disajikan juga dapat menjadi faktor penyebab komplain terhadap mobile banking. Penelitian ini merupakan kategori cross sectional, yaitu informasi dari sebagian populasi (sampel responden) dikumpulkan langsung dari lokasi secara empirik. Simpulan disertasi ini antar lain kualitas pelayanan mobile banking, E-SERVQUAL dan manajemen kerelasian memiliki pengaruh positif dan signifikan secara simultan terhadap behavioural intention, kualitas pelayanan mobile banking, E-SERVQUAL dan manajemen kerelasian memiliki pengaruh positif dan signifikan secara parsial terhadap behavioural intention, Kualitas pelayanan mobile banking, E-SERVQUAL dan manajemen kerelasian memiliki pengaruh positif dan signifikan secara simultan terhadap kepuasan pelanggan, behavioural Intention dan Kepuasan Pelanggan memiliki pengaruh positif dan signifikan secara simultan terhadap loyalitas pelanggan.
THE EFFECT OF OWNERSHIP STRUCTURE ON EARNINGS MANAGEMENT : MODERATION AND MEDIATION MODELS Nur Afifah; Suwarno Suwarno
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7299

Abstract

This study examines the influence of ownership structures on earnings management practices among manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2021–2024. It further investigates whether board composition heterogeneity moderates this relationship and whether firm performance mediates it. A quantitative design was employed, utilizing audited financial statements and annual corporate reports as secondary data. From purposive sampling, 100 firm-level observations were analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM) with SmartPLS. The findings indicate that concentrated ownership, managerial shareholding, foreign equity participation, and institutional investment do not significantly affect earnings management behaviour. Likewise, diversity in board membership does not alter the ownership–earnings management nexus. In contrast, firm performance shows a significant positive association with earnings management, though it does not operate as a mediating mechanism. Interpreted through agency theory, the results suggest that prevailing ownership configurations and board oversight remain insufficient to mitigate opportunistic managerial conduct, particularly under performance pressures. These insights contribute to ongoing debates on corporate governance and reporting credibility, offering implications for investors, regulators, and decision-makers. However, the conclusions are constrained by the study’s sectoral focus and limited temporal scope, which restricts broader generalization.
PENGETAHUAN INVESTASI, MINIMAL MODAL : PERAN INFLUENCER PADA MAHASISWA PENDIDIKAN EKONOMI UNNES 2023 Eva Nur Aisah; Iva Sofi Gunawati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7304

Abstract

Perkembangan pesat investor pasar modal Indonesia mencapai 14,8 juta Single Investor Identification (SID) pada 2024 didorong Gen Z dan milenial berdasarkan data Otoritas Jasa Keuangan (OJK), namun partisipasi mahasiswa masih rendah akibat keterbatasan pengetahuan investasi, hambatan modal awal, serta pengaruh influencer media sosial yang inkonsisten. Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan investasi (X1), modal minimal (X2), dan peran influencer (X3) terhadap minat investasi (Y) mahasiswa Pendidikan Ekonomi Universitas Negeri Semarang (UNNES) angkatan 2023 berdasarkan Theory of Planned Behavior (TPB). Pendekatan kuantitatif digunakan dengan sampel 80 responden yang dipilih melalui purposive sampling dari populasi mahasiswa aktif yang telah mendapat materi investasi dan aktif di media sosial, instrumen skala Likert 1-5, serta analisis data melalui SPSS mencakup uji validitas, reliabilitas, asumsi klasik (normalitas, multikolinearitas, heteroskedastisitas), regresi linier berganda, uji t parsial, uji F simultan, dan koefisien determinasi. Hasil menunjukkan pengetahuan investasi berpengaruh positif signifikan, modal minimal berpengaruh positif signifikan terkuat, sementara peran influencer tidak signifikan secara parsial, meskipun ketiganya berpengaruh simultan dengan Adjusted R-square 47,3%, menyiratkan keterbatasan modal bukan penghalang utama jika didukung pengetahuan dan aksesibilitas.
PENGARUH MEDIA SOSIAL TIKTOK DAN FOMO TERHADAP KEPUTUSAN PEMBELIAN MIE GACOAN YANG DIMEDIASI OLEH E-WOM PADA GENERASI Z DI KOTA PALANGKA RAYA Listiawati Listiawati; Noorjaya Nahan; Peridawaty Peridawaty; Aston Pakpahan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7310

Abstract

The development of social media has transformed consumer behavior, particularly among Generation Z, in the purchase decision-making process. TikTok social media and Fear of Missing Out (FOMO) have become influential factors driving purchase decisions through exposure to digital content and interactions among users. This study aims to analyze the influence of TikTok social media and FOMO on purchase decisions of Mie Gacoan among Generation Z in Palangka Raya City, with Electronic Word-of-Mouth (E-WOM) as a mediating variable. This research employs a quantitative approach using a survey method with 100 respondents selected through purposive sampling. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). The results indicate that TikTok social media has a positive and significant effect on purchase decisions, both directly and indirectly through E-WOM. FOMO does not have a significant direct effect on purchase decisions but has a significant indirect effect through E-WOM. Furthermore, E-WOM is proven to have a positive and significant effect on purchase decisions. Mediation testing reveals that E-WOM acts as a partial mediator in the relationship between TikTok social media and purchase decisions, and as a full mediator in the relationship between FOMO and purchase decisions. This study concludes that E-WOM plays a crucial role in shaping purchase decisions among Generation Z.
MEMBANGUN KINERJA MELALUI KEPUASAN KERJA : ANALISIS PENGARUH PELATIHAN DASAR, SUPERVISOR SUPPORT DAN LEARNING ORGANIZATION PADA CPNS BADAN PUSAT STATISTIK TAHUN 2025 Geminda Prihatma Prasetya; Subur Karyatun
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7314

Abstract

This study aims to analyze the influence of Basic Training, Supervisor Support, and Learning Organization on Employee Performance, both directly and indirectly through Job Satisfaction as a mediating variable. The study used a quantitative approach with stratified random sampling as the sampling method and a survey of 249 Civil Servant Candidates (CPNS) from the Central Statistics Agency (BPS) across 34 provinces. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used for data analysis. The results indicate that Basic Training, Supervisor Support, and Learning Organization have a positive and significant effect on CPNS Job Satisfaction. Basic Training also has a positive and significant effect on Employee Performance, while Learning Organization has a significant effect but with a small practical contribution. Supervisor Support does not have a significant direct effect on Employee Performance. Job Satisfaction has a positive and significant effect on Employee Performance and mediates the effect of Basic Training and Learning Organization on Employee Performance, but does not mediate the effect of Supervisor Support. The strong model explained 55.7% of the variation in Employee Performance and the moderate model explained 38.1% of the variation in Job Satisfaction. These findings indicate basic training as a key strategy in improving CPNS performance and emphasize the importance of strengthening the Learning Organization to boost CPNS job satisfaction. Practical implications emphasize the importance of strengthening Learning Organization practices and integrating supervisor support into the team leader performance appraisal system, as well as strengthening team leader competencies
DETERMINANTS OF STUDENT SAVING BEHAVIOR : THE INFLUENCE OF FINANCIAL LITERACY, FAMILY FINANCIAL SOCIALIZATION, SELF-CONTROL AND PEER INFLUENCE Muhammad Luthfi Abdul Maajid; Lela Hindasah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7316

Abstract

This study examines the influence of financial literacy, family financial socialization, self-control, and peer influence on saving behavior among university students at the Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta. Using survey data from 200 students collected during the 2022–2024 period, saving behavior is operationalized through saving frequency, motivation, objectives, and consistency. The data are analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings indicate that financial literacy exhibits a positive but statistically insignificant relationship with saving behavior, whereas family financial socialization, self-control, and peer influence demonstrate significant positive effects. The structural model accounts for 37.9% of the variance in saving behavior. Overall, the results suggest that behavioral and social factors play a more prominent role than financial knowledge alone in shaping students’ saving behavior, underscoring the importance of incorporating psychological and social dimensions into financial education initiatives
GOOD CORPORATE GOVERNANCE MEMODERASI PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PERUSAHAAN PERTAMBANGAN Ketut Satria Winangun; Putu Pande R. Aprilyani Dewi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7319

Abstract

Penelitian ini dilatarbelakangi oleh terjadinya ketidakcapaian target pajak yang ingin dicapai oleh Kementrian Keuangan Republik Indonesia pada tahun 2024 dan apakah faktor faktor dari keuangan perusahaan memiliki pengaruh signifikan terhadap penghindaran pajak pada periode tersebut sehingga berkontribusi terhadap ketidaktercapaian target pajak tersebut. Pada penelitian ini memiliki tujuan dalam mengetahui apakah Good Corporate Governance dapat memoderasi pengaruh struktur modal dan profitabilitas terhadap penghindaran pajak. Teori keagenan digpergunakan dalam penelitian ini. Data yang digunakan pada penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan. Penelitian ini menggunakan populasi yaitu perusahaan yang terdapat di Bursa Efek Indonesia pada tahun 2022 sampai 2024 dengam menggunakan sektor pertambangan sebagai sampel pada penelitian ini. Jumlah sampel yang digunakan pada penelitian ini berjumlah 105 sampel. Model penelitian ini dianalisis dengan menggunakan regresi linear berganda dan uji MRA. Hasil Penelitian ini menunjukan bahwa Struktur Modal dan Profitabilitas memiliki pengaruh negatif terhadap penghindaran pajak, dan Good Corporate Governance dinyatakan tidak mampu dalam memoderasi pengaruh struktur modal dan profitabilitas terhadap penghindaran pajak.
THE IMPACT OF FINANCIAL TECHNOLOGY (FINTECH) ADOPTION ON THE INCOME OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSMEs) IN TUGUMULYO DISTRICT Nene Diana; Taufik Taufik; Agung Putra Reneo; Cean Maria Bella
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7328

Abstract

The development of financial technology (fintech) has changed the way MSMEs conduct transactions while opening up wider access to financing. This study aims to analyze the effect of fintech on the income of MSMEs in Tugumulyo District, with fintech proxied by the use of peer-to-peer (P2P) lending services and the Indonesian Standard Quick Response Code (QRIS). This study uses a quantitative approach with a causal design. Primary data were collected through questionnaires distributed to 70 MSME owners who have adopted at least one fintech service. Data analysis techniques were performed using multiple linear regression, accompanied by classical assumption tests, simultaneous tests (F-tests), partial tests (t-tests), and determination coefficients. The results of the study indicate that P2P lending and QRIS together have a significant effect on MSME income. Meanwhile, in part, P2P lending has been proven to have a positive and significant effect on MSME income, suggesting that digital-based financing access enhances capital capacity and business activities. QRIS also shows a positive and significant effect on MSME income, reflecting improved transaction efficiency and payment convenience for consumers. These findings confirm the strategic role of fintech adoption in increasing MSME income through operational efficiency and inclusive financial access. These findings contribute empirical evidence to the literature by highlighting the role of fintech in improving MSME income within a semi-rural context, which remains underexplored in prior studies.

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