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Karona Cahya Susena
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Journal of Management, Economic, and Accounting
Published by Universitas Dehasen Bengkulu
ISSN : -     EISSN : 29624134     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 66 Documents
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Search results for , issue "Vol. 5 No. 1 (2026): January" : 66 Documents clear
Evaluation Of The Internal Control System Of The Balance Sheet At The Pelmas Cooperative, Faomasi Lahewa Group Zebua, Noniar Juni Artati; Waruwu, Noviza Asni; Zai, Kurniawan Sarototonafo; Zebua, Dedi Irawan
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.v5i1.960

Abstract

This study is motivated by the fact that the internal control system in cooperatives still faces several challenges. The problems identified include the absence of a written Standard Operating Procedure (SOP) as a work guideline, financial reports that remain difficult for some members to understand, and the use of a relatively simple risk analysis method. These conditions potentially reduce the effectiveness of control, the reliability of financial reporting, and the transparency of the cooperative. The purpose of this study is to evaluate the implementation of the internal control system in the preparation of the balance sheet of PELMAS Cooperative, Faomasi Lahewa Group, based on the COSO 2013 framework.This research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation. The study involved six informants consisting of cooperative managers, supervisors, and members. Data analysis was conducted using source triangulation to obtain valid and comprehensive results.The findings indicate that, in general, the implementation of internal control has been carried out fairly well, as evidenced by a clear division of tasks, routine financial audits, transparent reporting, and the regular implementation of the Annual Members’ Meeting (RAT). However, some weaknesses remain, such as the absence of written SOPs, limited member understanding of financial reports, and the suboptimal application of risk analysis.The conclusion of this study is that the cooperative has applied the COSO 2013 components in a simple yet not fully optimal manner. Therefore, it is recommended that the management immediately develop written SOPs, enhance the capacity of managers and members through training, and present financial reports in a simpler and more comprehensible comprehensibleformatforallmembers.
Financial Performance Analysis Of PT Garudafood Putra Putri Jaya Tbk Using The Du Pont System Method The Period Of 2021-2023: Illiyil , Illiyil; Herlindawati , Dwi
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.v5i1.967

Abstract

After the COVID-19 pandemic, the food and beverage sector experienced significant changes in financial structure and profitability. This study aims to analyze the financial performance of PT Garudafood Putra Putri Jaya Tbk during the 2021–2023 period using the Du Pont System method. The study employs secondary data in the form of financial statements obtained from the company’s official website and the Indonesia Stock Exchange (IDX). The analysis was conducted by calculating and assessing the Return on Investment (ROI) and Return on Equity (ROE) to determine the level of profitability, operational efficiency, and capital effectiveness. The results show that the company’s financial performance is categorized as less satisfactory, with an average ROI of 7.50% and ROE of 15.72%, both of which are below the industry standards of 30% and 40%, respectively. This indicates that the company has not yet been able to optimize asset utilization and capital management efficiently. The findings are expected to serve as a strategic reference for management in improving operational efficiency and as additional information for investors in making investment decisions.
The Influence Of Transactional Leadership, Job Skills, And Career Development On Employee Work Performance At The Central Statistics Agency Of Lahat Regency Veronica, Rara; Hasanah , Titi; Ilpiyanto , Marko
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.v5i1.969

Abstract

The purpose of this study was to determine the influence of transactional leadership, work skills, and career development on employee performance at the Lahat Regency Central Statistics Agency. The variables in this study were transactional leadership (X1), work skills (X2), career development (X3), and work performance (Y). The data analysis methods used were instrument testing (reliability testing, validity testing), classical assumption testing (normality testing, heteroscedasticity testing, multicollinearity testing), multiple linear regression analysis, hypothesis testing (t-test and F-test), and coefficient of determination testing. The results of the study showed that (1) transactional leadership had a significant partial effect on work performance, as evidenced by the calculated t value > t-table (2.440 > 2.040). (2) work skills had a significant partial effect on work performance, as evidenced by the calculated t value > t-table (2.177 > 2.040). (3) Career Development has a significant partial effect on Job Performance, as evidenced by the calculated t-value > t-table (3.176 > 2.040). (4) Transactional Leadership, Job Skills, and Career Development have a significant simultaneous effect on Job Performance, as evidenced by the calculated f-value > f-table (7.809> 4.160), with a significance value lower than the (a) level of 0.05 (0.000 < 0.05).
The Effect of Product Quality and Product Packaging on Purchasing Decisions of Caca Cassava Chips in Lahat City Anggraini, Rini Asti; Kesuma, Darwin; Mujari, Mujari
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.v5i1.970

Abstract

The objectives of this research include: to determine the effect of product quality on purchasing decisions of Caca cassava chips in Lahat City, to determine the effect of product packaging on purchasing decisions of Caca cassava chips in Lahat City and to determine the effect of product quality and product packaging together on purchasing decisions of Caca cassava chips in Lahat City. The sample of this research is consumers of Caca cassava chips in Lahat City, totaling 250 people. This research uses quantitative research, using data sources including: primary data, secondary data, population and samples. Data collection methods used are: observation, interviews and distribution of questionnaires to a number of respondents. As well as using validity and reliability measuring tools, analysis prerequisite tests, then using data analysis methods using multiple regression analysis, hypothesis testing in the form of t-tests and F-tests. As well as correlation coefficients and determination coefficients. Data analysis in this study uses SPSS 23.0. From the research results, a partial t-test showed that the product quality variable had a calculated t-value > t-table value, or 3.812 > 2.661. Therefore, Ho was rejected and Ha was accepted. This indicates a significant influence between the product quality variable and the purchasing decision variable. The product packaging variable had a calculated t-value > t-table value, or 4.049 > 2.661. Therefore, Ho was rejected and Ha was accepted. This indicates a significant influence between the product packaging variable and the purchasing decision variable. The F-test results, with a significance level of 5% and a numerator df of 3 and a denominator df of 250, were 2.64. Based on the results of this hypothesis test, the decision was made to reject Ho and accept Ha. This means that the product quality and packaging variables collectively have a significant influence on the purchasing decision variable.
The Effect Of Work Quality And Supervision On The Performance Of Employees In The Ministry Of Communication And Information Service Of Lahat Regency Sukma, Bella Septiana; Eduar , Rudi; Hestin, Hestin
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.v5i1.971

Abstract

The purpose of this study was to determine the effect of work quality and supervision on employee performance at the Lahat Regency Communication and Information Service. The results showed that (1) work quality has a significant partial effect on employee performance, as evidenced by a significance value of 0.000 <0.05. Therefore, Ha is rejected and Ho is accepted. It can be concluded that work quality significantly influences employee performance. (2) supervision significantly influences employee performance, as evidenced by a significance value of 0.004 <0.05. Therefore, Ha is accepted and Ho is rejected. It can be concluded that supervision significantly influences employee performance. (3) work quality and supervision significantly influence employee performance at the Lahat Regency Communication and Information Service, as evidenced by a significance value of 0.000 <0.05. This means that the variables work quality and supervision simultaneously significantly influence employee performance at the Lahat Regency Communication and Information Service.
The Effect Of Competency, Job Satisfaction, And Work Motivation On Teacher Work Productivity At State High School (Man) 02 Merapi Timur Lahat Regency Kinanti, Dita Dwi; Hasanah , Titi; Ilpiyanto , Marko
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.v5i1.972

Abstract

The purpose of this study was to determine the influence of competence, job satisfaction, and work motivation on teacher work productivity at State Islamic Senior High School (MAN) 02 Merapi Timur, Lahat Regency. The results of the study showed that (1) competence has a significant partial effect on work productivity, as evidenced by the calculated t value > t-table (2.192 > 2.005). (2) Job Satisfaction has a significant partial effect on Work Productivity, as shown by the calculated t value > t table (3.577 > 2.005). (3) Work Motivation has a significant partial effect on Work Productivity, as shown by the calculated t value > t table (4.399 > 2.005). (4) Competence, Job Satisfaction, and Work Motivation have a significant simultaneous effect on Work Productivity, as shown by the calculated f value > f table (18.124 > 4.020), with a significance value lower than the significance level (a) of 0.05 (0.000 < 0.05).
The Influence Of Work Discipline And Work Motivation On Employee Performance In The Police Civil Servants (Satpol-Pp) Of Empat Lawang Regency Febrian, Donny; Pahlan , M.; Kasinem, Kasinem
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.v5i1.973

Abstract

The purpose of this study was to determine the influence of work discipline and work motivation on employee performance in the Civil Service Police Unit (Satpol-PP). The results showed that (1) work discipline has a significant partial effect on performance, as evidenced by the calculated t value > t table (4.370 > 2.042). (2) work motivation has a significant partial effect on performance, as evidenced by the calculated t value > t table (3.558 > 2.042). (3) work discipline and work motivation have a significant simultaneous effect on performance, as evidenced by the calculated f value > f table (24.531 > 4.171), with a significance value lower than the significance level (a) of 0.05 (0.000 < 0.05).
The Effect Of Work Discipline And Work Motivation On Employee Work Productivity At The Mulak Ulu District Office Lahat Regency Hasanah, Yunita Nurul; Hestin, Hestin; Eduar , Rudi
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.v5i1.974

Abstract

The purpose of this study was to determine the effect of work discipline and work motivation on employee work productivity at the Mulak Ulu Sub-district Office, Lahat Regency.The results of the study showed that (1) work discipline has a significant partial effect on work productivity, as evidenced by the calculated t value > t-table (5.205 > 2.005). (2) work motivation has a significant partial effect on work productivity, as evidenced by the calculated t value > t-table (2.177 > 2.005). (3) Work Discipline and Work Motivation have a significant simultaneous influence on Employee Work Productivity at the Mulak Ulu Sub-district Office, Lahat Regency. This can be seen from the calculated f value > f table (59.997 > 2.005) and the significance value is smaller than the significance level (a) of 0.05 (0.000 < 0.05).
The Influence Of Brand Image And Trust On The Purchase Decision Of Honda Genio Motorcycle At PT. Astra International TBk. Honda Branch All Sari, Tiara Puspita; Fitriadi , Heri; Yulanda, Delvina
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.v5i1.975

Abstract

This study aims to determine the Influence of Brand Image and Trust on the Decision to Buy Honda Genio Motorcycles at PT. Astra International T.bk Honda Lahat Branch either partially or simultaneously. This study is a quantitative associative research using the slovin formula method in determining samples. The sample used in this study amounted to 70 people who were used as research respondents. Based on the results of the study, the regression equation Y = 2.942 + 0.438 X1 + 0.476 X2 + e, means that without the variables Brand Image (X1) and Trust (X2), the Purchase Decision (Y) is 2.942. The value of the determination coefficient (R2) is 0.754, meaning that the independent variables have a contribution with the dependent variable of 75.4% and the remaining 24.6% is influenced by other factors that were not studied by the author. Based on the results of SPSS version 25.0 processing, the Fcal value was obtained of 102.499 while the Ftable value was 3.134 thus 102.499 > 3.134, Ho was rejected and Ha was accepted, meaning that the variables of Brand Image (X1) and Trust (X2) together had a significant effect on the Purchase Decision (Y). The Ttable value is 1.668. By comparing the values of Thitung and Ttabul, it can be concluded: the Brand Image variable (X1) with the value of Tcal > Ttable or 3.534 > 1.668 , then Ho is rejected and Ha is accepted. Trust (X2) with a Thcal value of > Ttable or 3.943 > 1.668, then the Brand Image (X1) and Trust (X2) variables have a partial effect on the Purchase Decision (Y) of Honda Genio Motorcycle at PT. Astra International T.bk Honda Branch All.
Analysis Of Working Capital On Financial Performance At The Cooperative Of SMP Negeri 1 Kikim Timur, Lahat Regency Sohalia, Herni; Pahlan, M.; Kasinem, Kasinem
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.v5i1.978

Abstract

The purpose of this study is to determine the effect of working capital on the financial performance of the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency. This study aims to determine the relationship between working capital and financial performance at the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency. The liquidity ratio calculation yields a Current Ratio > 1 (greater than one). This indicates that the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency, has current assets greater than its current liabilities from 2020 to 2024. This indicates a good liquidity position, and the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency, is able to meet its short-term obligations. The profitability ratio calculation indicates that the gross margin or contribution of the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency, from 2020 to 2024 is quite good. (Profitability ratio with good criteria generally with a ratio value above 10% - 15% is considered good enough), with this ratio value indicating that the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency is able to generate good profits from each sale, indicating efficiency in managing production costs and appropriate selling prices. The results of the solvency ratio calculation explain that the debt ratio value owned by the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency is quite high, where the debt ratio value is <1, where in this case a low solvency ratio (below 1) indicates that the assets owned by the Cooperative are mostly funded by debt. This could be an indication that the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency has a higher financial risk and may have difficulty paying its debt obligations, especially if there is a decline in financial performance or worsening economic conditions. The activity ratio calculation results indicate that the asset turnover ratio of the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency, for 2021-2023 was >1. This indicates the low efficiency and capability of the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency, in generating sales from its assets.

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