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Contact Name
Karona Cahya Susena
Contact Email
karona.cs@unived.ac.id
Phone
+6281374350305
Journal Mail Official
karona.cs@unived.ac.id
Editorial Address
Jl. Meranti Raya No 32, Sawah Lebar Kota Bengkulu, Indonesia
Location
Kota bengkulu,
Bengkulu
INDONESIA
Journal of Management, Economic, and Accounting
ISSN : -     EISSN : 29624134     DOI : -
Core Subject : Economy, Science,
Journal of Management, Economic, and Accounting is a peer-reviewed journal. JMEA invites academics and researchers who do original research in the fields of economics, management, and accounting, 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
Articles 91 Documents
Search results for , issue "Vol. 4 No. 2 (2025): Juli-Desember" : 91 Documents clear
Investment Of Stock In Increasing The Financial Performance Of Pt Goto Gojek Toko Pedia, Tbk And Pt Bukalapak, Tk (Comparative Study And Perspective Of Generation Z Investors In The City Of Palembang) Pangaribuan, Andhini Aprilia; Harahap, Lily Rahmawati; Aryanti, Rahmi; Kusnan, Kusnan
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.v4i2.755

Abstract

This study investigates the impact of stock investment activities on the financial performance of PT GoTo Gojek Tokopedia Tbk and PT Bukalapak.com Tbk, with a specific focus on Generation Z investors in Palembang City. Employing a mixed-methods research design, the study utilizes both quantitative and qualitative data. Quantitative data, derived from the companies' financial statements and historical stock prices, were analyzed using relevant financial ratios. Qualitative data were gathered through questionnaires administered to 100 Generation Z respondents in Palembang City who express an interest in stock investment. An Independent Samples t-test was conducted to determine statistically significant differences in financial ratios between the two companies. The findings indicate a significant relationship between stock activity and the financial performance of both PT GoTo Tbk and PT Bukalapak.com Tbk. While the profit, solvency, and activity ratios did not reveal statistically significant differences between the two entities, the liquidity ratio demonstrated a significant variation. Furthermore, the study reveals a high level of interest in stock investment among Generation Z in Palembang City; however, a considerable portion of this demographic has not actively invested due to perceived financial constraints and limited knowledge regarding investment practices.
The Influence Of Work Ethic And Motivation On The Income Of Female Traders In Plered Cake Market, Cirebon Regency Astuti, Evy Oktaviani Fauzi; Tawqa, Bagas
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.v4i2.811

Abstract

Penduduk Indonesia berasal dari berbagai etnis dan suku yang memengaruhi keragaman aktivitas ekonomi, sosial, dan budaya. Penelitian ini bertujuan mengetahui pengaruh etos kerja dan motivasi terhadap pendapatan pedagang perempuan di Pasar Kue Plered, Kabupaten Cirebon. Metode yang digunakan adalah kuantitatif dengan 70 responden menggunakan teknik sampling jenuh. Data diperoleh melalui kuesioner dan dianalisis dengan uji validitas, reliabilitas, asumsi klasik, regresi linier berganda, serta uji T, F, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa etos kerja dan motivasi secara parsial maupun simultan berpengaruh positif dan signifikan terhadap pendapatan. Koefisien determinasi menunjukkan bahwa pengaruh kedua variabel tersebut terhadap pendapatan mencapai 68,6%, sementara 31,4% dipengaruhi faktor lain di luar penelitian.
Conceptual Model Of Hybrid Employee Productivity Through Motivation, Discipline, Work Environment, And E-HRM: An Integrated Literature Review Supriyanto, Ari; Saluy, Ahmad Badawy; Perkasa, Didin Hikmah
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.v4i2.707

Abstract

The advancement of technology and changes in work patterns following the COVID-19 pandemic have led to the widespread adoption of hybrid work systems. This study aims to identify the factors that influence the productivity of hybrid employees and to develop an integrative conceptual model that can serve as a foundation for future research. Using a narrative literature review method based on 20 articles from SINTA and Scopus-indexed academic databases (2019–2025), the study found that hybrid employee productivity is influenced by motivation, work discipline, the physical work environment, and e-HRM systems that enhance impersonal trust in the organization. This research offers a theoretical contribution to the development of hybrid HR frameworks in developing countries and provides practical implications for human resource management in the flexible work era. It also recommends empirical testing of the model within industrial sectors in Indonesia.
The Influence of Influencer Marketing, Fomo and Service Quality on Purchasing Decisions at Cafe Renjana Bengkulu City Octarani, Elviana Dwi; Hidayati , Arifah; Noor Army, Muhammad
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.v4i2.733

Abstract

This study aims to determine the effect of variable X (Influencer Marketing, FOMO, and Service Quality) on variable Y (Purchase Decision) at Cafe Renjana, Bengkulu City. This study uses a quantitative method that is explanatory research to determine the effect between independent variables and dependent variables. The population in this study is not known for sure. Determination of the number of samples using the theory of Hair et al (2010) depends on the number of indicators multiplied by ten. The sample in the study was one hundred and fifty people. The data source in this study was taken from the results of the research questionnaire. The analysis used in this study to see whether or not there is an effect using the Hypothesis test and to see the magnitude of the effect using the correlation test. The results of this study are: a) there is an effect between Influencer Marketing (X1) on Purchase Decision (Y) with a very strong degree of relationship. b) there is an effect between FOMO (X1) on Purchase Decision (Y) with a very strong degree of relationship. c) there is an effect between Service Quality (X2) on Purchase Decision (Y) with a very strong degree of relationship. d) there is an influence of the Influencer Marketing Variables (X1), FOMO (X2) and Service Quality (X3) on Y (Purchase Decision) with a very strong degree of relationship.
Corporate Social Responsibility Programs In Industrial Companies Construction (Case Study of PT Brantas Abipraya Bener Purworejo Dam Construction) Faulta, Vein Sendy
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.v4i2.791

Abstract

This research evaluates the implementation of Corporate Social Responsibility (CSR) by PT Brantas Abipraya (Persero) in the Bener Dam project, especially in Packages 1 and 4. CSR is implemented through the Social and Environmental Responsibility (CSR) program to support the Sustainable Development Goals (SDGs) and build relationships with surrounding communities. The research method uses a descriptive qualitative approach based on field observations and analysis of company documents. The results show that CSR is active in the fields of education, social, and environment, and is in accordance with regulations. Despite the positive impact, there is a need to increase data transparency, community involvement, and expand the scope of the program so that the benefits are more sustainable.
Analisis cash rasio pada koperas simpan pinjam serawai mandiri di bengkulu selatan Saputri, Rahma; Susanti , Neri; Rahman , Abdul
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.v4i2.810

Abstract

Cooperatives are an essential pillar of Indonesia's economy and play a revolutionary role in improving public welfare. The history of cooperatives in Indonesia began in 1896 with Raden Ngabei Aria Wiriatmadja in Purwokerto. This study aims to analyze the cash ratio of the Serawai Mandiri Cooperative to understand the patterns of cash inflows and outflows and to assess the cooperative's financial condition.The analysis shows that the operating cash flow ratio of 1.04 reflects the cooperative's ability to cover short-term liabilities, although the figure is close to the safe threshold. Conversely, the cash flow coverage ratio of 0.0606 indicates potential difficulty in meeting debt obligations, which could affect liquidity if not addressed promptly.The cooperative has a cash-to-interest coverage ratio of 5.23, indicating a good capacity to pay interest on its debt. Similarly, the cash coverage ratio for current liabilities of 1.04 shows a relatively stable financial position, though still vulnerable to changes in income and obligations.Investment in fixed assets is evident from the high capital expenditure ratio (14.81), reflecting a long-term strategy but one that carries risks if cash flow is insufficient. The total debt ratio of 0.232 indicates a conservative funding structure with low dependence on debt. However, the cooperative could still optimize debt financing for growth.Interestingly, the ratio of operating cash flow to net income is very high at 192.86, suggesting that operational cash flow is significantly higher than net income—an indication of high-quality earnings and sound financial health.Overall, the cooperative is in fairly good financial condition but still requires careful cash and liability management to remain stable and continue to grow.
The Role Of LPS Socialization Strategy Through Deposit Surveys In Increasing Confidence In The Deposits Guarantee Program Nasution, Suswati; MD , Eska Prima; Wagini, Wagini; Nasution, Siti Wardah Pratidina
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.v4i2.812

Abstract

This study aims to examine the role of the public outreach strategy implemented by the Indonesia Deposit Insurance Corporation (LPS) through depositor surveys, and its impact on public trust in the deposit insurance program. Although surveys are typically positioned as research instruments, in this context they also serve as tools for public education and information dissemination. This research employs a qualitative descriptive approach using thematic analysis, based on the model proposed by Miles and Huberman (1994), which includes data reduction, data display, and conclusion drawing. The data were obtained from surveys involving 30 depositors with diverse demographic backgrounds and levels of financial literacy. The findings indicate that participation in the survey indirectly enhanced respondents' awareness and understanding of the existence and functions of LPS. Several respondents admitted that they became aware of the deposit insurance program only after taking part in the survey, suggesting that surveys can be an effective outreach tool when designed to be communicative and interactive. In addition, most respondents expressed high levels of trust in financial institutions, including LPS, despite their initially limited understanding of the program. This study concludes that survey-based outreach strategies hold significant potential as non-traditional methods to build public trust in financial institutions. Therefore, surveys should not be viewed merely as data collection tools, but also as strategic communication media within the broader framework of institutional public engagement. LPS is encouraged to further develop survey formats that promote active participation, simultaneous education, and sustainable improvements in public financial literacy.
The Influence of Human Resource Planning on Teacher Performance at Harapan Sejahtera Private Christian Vocational School Waruwu, Novtriman; Waruwu, Suka'aro; Hulu, Fatolosa; Waruwu, Meiman Hidayat
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.v4i2.815

Abstract

Human Resource Planning (HRP) is a systematic process for identifying, developing, and allocating human resources within an organization toachieve its goals and objectives. This study aims to investigate the influence of human resource planning (HRP) on teacher performance at SMKSwasta Kristen Harapan Sejahtera.This research employs a quantitative method with data collection techniques through questionnaires. The study was conducted at SMK SwastaKristen Harapan Sejahtera with a sample size of 30 respondents. The findings indicate that human resource planning has a significant influenceon teacher performance, both directly and indirectly. Based on the Coefficient of Determination test, the obtained Adjusted R Square value is0.311 or 31.1%. This result shows that the Human Resource Planning variable affects Teacher Performance by 31.1%, while the remaining 68.9%is influenced by other variables outside this study. Overall, the results suggest that Human Resource Planning (X) significantly influences TeacherPerformance (Y), as evidenced by the t-test result of 4.789 > 0.05.This study highlights the importance of human resource planning in improving teacher performance and achieving effective educational goals.
Swot Analysis In Increasing The Sales Of Wood Products At The Wood Depot Tiga Mandala Putra In Kaur Regency Setiawan, Riduan; Anggriani, Ida; Febliansa, M Rahman
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.v4i2.817

Abstract

This study aims to analyze the strengths, weaknesses, opportunities, and threats (SWOT) faced by Depot Kayu Tiga Mandala Putra in Kaur Regency, as well as to formulate appropriate marketing strategies to increase the sales of wood products. The method used is a combination of quantitative and qualitative approaches. Data collection techniques included direct observation, in-depth interviews, questionnaire distribution, and document analysis. Data analysis utilized the IFE (Internal Factor Evaluation) matrix, EFE (External Factor Evaluation) matrix, and SWOT quadrant mapping to determine relevant strategies.The research results indicate that the strategic position of Tiga Mandala Putra Wood Depot is in Quadrant I (aggressive strategy) with an IFE score of 2,39 and an EFE score of 2,22. This indicates that the depot has sufficient internal strengths and significant external opportunities. The recommended strategies include optimizing digital promotions, enhancing service capacity, and developing partnerships with local businesses. The implementation of SWOT-based strategies is expected to significantly increase sales volume and business competitiveness.
The Influence Of Auditor Competence, Independence, And Professionalism On Audit Quality At Public Accounting Firms In Medan Simarsoit, Fany Anatasya; Sucipto, Tia Novira
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.v4i2.822

Abstract

This study aims to examine the influence of auditor competence, independence, and professionalism on audit quality in Public Accounting Firms (PAF) in Medan. Data were collected through questionnaires distributed to auditors working in various PAFs in the city. The analytical method used is multiple linear regression with the assistance of SPSS software. The results indicate that competence, independence, and professionalism have a positive and significant effect on audit quality, both partially and simultaneously. These findings suggest that auditors with high competence, strong independence, and a high level of professionalism tend to produce higher-quality audits. This study contributes to strengthening audit practices in public accounting firms and serves as a consideration in developing training programs and internal policies. Furthermore, it can be a useful reference for future academic research in the field of auditing and accounting.

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