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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 100 Documents
Search results for , issue "Vol. 5 No. 2 (2026): April" : 100 Documents clear
The Influence of Brand Image and Perceived Quality on Customer Loyalty at Merlin Gold Shop in Bandar Lampung Dewi, Devi Mala; Sari, Wenny Permata
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.v5i2.1284

Abstract

Competition in the jewelry industry requires business actors to build and maintain consumer loyalty through strengthening brand image and quality perception. Merlin Gold Shop Bandar Lampung as a relatively new business still faces challenges in maintaining consumer loyalty amid competition with established gold stores. This study aims to evaluate the impact of quality perception and brand image on consumer loyalty at Merlin Gold Store in Bandar Lampung. This study uses a causal associative approach with a quantitative methodology. Questionnaires were distributed to 100 respondents, and data were collected through multiple linear regression analysis with IBM SPSS Statistics version 27. Research shows that consumer loyalty is strongly influenced positively by the perception of quality and brand image. Simultaneously, consumer loyalty has been shown to be significantly influenced by the perception of quality and brand image. These results show that consumer trust and satisfaction can be improved with a strong brand image and perceived high-quality products. The study's conclusions reinforce the idea that local gold stores should implement important strategies to grow and maintain consumer loyalty, including consistently improving product quality and strengthening brand image.
The Effect of QRIS Use on the Safety of Cashless Transactions in UMKM in Bengkulu City Kresnawati, Kresnawati; Triana, Jeanifah; Wulandari, Depiana; Amanda, Dea; Firtasuli, Silvana; Fateha, Yumi Adelia; Natasya, Cindy Apriyani
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.v5i2.1205

Abstract

Along with the development of digitalization in the banking sector, Bank Indonesia and the Indonesian Payment System Association (ASPI) have created a non-cash payment innovation in the form of QRIS (Quick Response Code Indonesian Standard). QRIS makes it easy for users to make fast and secure digital transactions, especially for Micro, Small and Medium Enterprises (MSMEs). This study aims to analyze the effect of QRIS usage on the safety of cashless transactions among MSMEs in Bengkulu City. The method used is a descriptive quantitative approach, with data collected through interviews and Google Forms. The data obtained from the questionnaire was analyzed using a descriptive statistical approach and simple linear regression testing with the help of IBM SPSS Statistics 27 software.
The Effectiveness of Fintech in Supporting the Performance of Bengkulu's Kalamansi Syrup SMEs Wagini, Wagini; Kresnawati, Kresnawati; Almagribi, Muhamad Sholahudin; Mutiarani, Nyimas Asti; Oktapiani, Rahma; Ikshaliana, Tiara; Sari, Urba Tian; Lesmana, Rendy
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.v5i2.1206

Abstract

This study evaluates the extent to which Financial Technology (Fintech), particularly mobile banking from Bank Bengkulu, contributes to the ease of conducting digital transactions and the performance of “Sahabat Kita” MSMEs that produce Bengkulu's signature kalamangsi syrup. Using a descriptive qualitative approach, data was collected through interviews, direct observation, and document collection. The findings of this study indicate that mobile banking makes an important contribution to simplifying the transaction process, promoting efficiency, and expanding the market reach for MSMEs, despite challenges related to digital literacy and information security. It can be concluded that Fintech successfully supports MSME performance through a payment system that is easy and accessible to many parties.
The Impact of Digital Wallet Use (Fintech Payment) on Students’ Personal Financial Management DANA Application Users Susanti, Neri; Kresnawati, Kresnawati; Sakina, Nabilla Dwi; Rahma, Gita Rafika; Astiana, Cemas; Minarti, Suiska; Riana, Meta; Febriani, Evi
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.v5i2.1207

Abstract

This study aims to analyze the impact of digital wallet usage, specifically the DANA application, on the personal financial management of university students. Using a quantitative survey approach, data was collected from students who actively use DANA in their daily financial transactions. The findings indicate that the intensity of digital wallet usage significantly influences students' financial management, particularly in monitoring expenditures and accessing transaction histories. Promotional features such as cashback and discounts have also been proven to increase students' consumption behavior. The study further shows that digital financial literacy plays a crucial role in ensuring responsible use of digital payment tools. These results imply the need for enhanced financial literacy education in higher education institutions to support healthy financial behavior among young digital users.
The Effectiveness of Monetary Policy in Driving Economic Growth Bangun, Agika Ayla Sari Dewi; Pane, Sanusi Gazali; Dakhi, Teresia; Nehe, Dermawan Syah Putra; Zai, Regina Roswita
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.v5i2.1223

Abstract

This study aims to analyze the effectiveness of monetary policy in stimulating economic growth. Monetary policy, through instruments such as interest rates, money supply, and banking credit, plays a strategic role in influencing real economic activities. The research method employs a conceptual approach and a literature review, examining monetary economic theories and relevant previous research findings from both national and international literature. The analysis is conducted by tracing the transmission mechanisms of monetary policy on economic growth through interest rate channels, investment, consumption, and exchange rate stability. The expected results of this study indicate that monetary policy managed credibly and responsively to macroeconomic conditions is capable of fostering sustainable economic growth. A reduction in interest rates is expected to increase investment and consumption, while the control of the money supply can maintain inflation stability, thereby creating a conducive economic climate for growth. This research is expected to provide a theoretical contribution to enriching the study of monetary economics and serve as a reference for formulating effective monetary policies to support economic growth.
The Impact of Interest Rate Changes on Economic Activities in Indonesia Milala, Franata; Pane, Sanusi Gazali; Crysti, Agita; Zai, Enjel Kristian
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.v5i2.1224

Abstract

Changes in interest rates are one way the government manages state finances which greatly influences economic conditions, including in Indonesia. This research wants to see how changes in interest rates affect various aspects of the economy, such as economic growth, investment, public spending, and the inflation rate. To analyze this, researchers used quantitative methods with data from various official sources such as Bank Indonesia, the Central Statistics Agency, and other institutions over a certain period of time. The techniques used include descriptive analysis and regression to see the relationship between interest rates and macroeconomic variables. Research results show that when interest rates rise, it usually reduces the amount of investment and public spending, thereby slowing the rate of economic growth. On the other hand, if interest rates fall, it can encourage economic growth because it increases investment and people's purchasing power, but it can also increase inflation. Therefore, in determining interest rates, the government must be careful and balanced so that the economy remains stable. It is hoped that this research can help in realizing a better and more sustainable monetary policy in Indonesia.
Transformational Leadership and Work Motivation as Determinants of Employee Performance: A Study of Manufacturing Companies in Medan Purba, Mardaus
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.v5i2.1226

Abstract

In the highly competitive manufacturing industry, employee performance is clearly the primary foundation for achieving excellence. Transformational leadership, along with work motivation, have been shown to play a crucial role in enhancing this performance. This study specifically analyzes the influence of transformational leadership and work motivation, both separately and simultaneously, on employee performance at manufacturing companies in Medan. This study employed a quantitative approach through a survey method. Data were obtained by distributing questionnaires to 120 employees from various manufacturing companies in Medan, selected using purposive sampling. Data analysis involved multiple linear regression with the help of SPSS software version 25. The results of the analysis showed that transformational leadership had a positive and significant influence on employee performance (β = 0.305, p-value < 0.01). Meanwhile, work motivation had an even stronger and more significant influence (β = 0.498, p-value < 0.01). When tested simultaneously, both variables had a significant effect on performance (F-hit = 72.345, p-value < 0.01) with a coefficient of determination of 0.610, which means that 61% of the variation in employee performance can be explained by these two factors. It should be noted that work motivation emerged as the most dominant factor in its contribution. Based on these findings, it can be concluded that manufacturing companies in Medan should prioritize the development of transformational leadership within their management ranks, while simultaneously designing programs to increase work motivation, both intrinsic and extrinsic. Particular focus should be directed at the motivational aspect, given its significant influence on improving employee performance.
An Analysis Of The Role Of Interest Rates On The Money Supply, Credit, And Their Implications For The Macroeconomy Meilani, Sindy; Pane, Sanusi Gazali; Ramadhani , Dinia Putri; Amran, Tasya Melinda
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.v5i2.1227

Abstract

This study aims to analyze the role of interest rates as a monetary policy instrument in influencing the money supply and credit disbursement, as well as its implications for macroeconomic conditions. Conceptually, interest rates function as a monetary policy transmission mechanism that affects public behavior regarding consumption, investment, and savings. Fluctuations in interest rates impact borrowing costs, which subsequently influence credit demand and the volume of money circulating within the economy. The interaction between interest rates, money supply, and credit is believed to play a pivotal role in determining price stability, economic growth, and inflation rates. This research adopts a macroeconomic and monetary theoretical approach to explain the causal relationship between these variables, providing a comprehensive overview of the effectiveness of interest rate policies in maintaining economic stability and growth. The findings are expected to demonstrate that interest rates exert a significant influence on the money supply and credit allocation. A reduction in interest rates is anticipated to stimulate an increase in credit and money supply, thereby having a positive impact on economic activity and output growth. Conversely, an increase in interest rates is expected to curb inflation through the regulation of credit and liquidity. Furthermore, this study is intended to provide a clearer understanding of the role of monetary policy in preserving macroeconomic stability and to serve as a reference for policymakers in formulating inflation control strategies and promoting sustainable economic growth.
How Economic Growth Indicators Can Adapt to Weakening Money Growth Lestari, Zalwah Ashiffah; Pane, Sanusi Gazali; Lestari, Dinda Dwi; Situmorang, Boy Sandi
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.v5i2.1228

Abstract

Economic growth is generally measured using conventional indicators such as Gross Domestic Product (GDP). However, when money supply growth weakens, these indicators are considered less able to represent the overall economic condition. This study aims to examine how economic growth indicators can adapt to conditions of weakening money supply growth. This study used a literature review method by analyzing national and international journals published after 2015 and accessed through Google Scholar. The results of the study indicate that weakening money supply growth affects economic growth slowdown and reduces the effectiveness of conventional economic growth indicators. Therefore, the use of alternative indicators and a multidimensional approach that integrates monetary and financial variables is necessary.
The Effect of Company Size and Leverage on Tax Avoidance (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period) Sahputra, Ago; Hernadianto, Hernadianto; Sumarlan, Ahmad; Khairiyah, Diah
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.v5i2.1244

Abstract

Tax avoidance or commonly called tax avoidance is an effort to avoid tax legally that does not violate tax regulations by taxpayers by trying to reduce the amount of tax by looking for regulatory weaknesses (loopholes). The formulation of the problem in this study is whether company size and leverage affect tax avoidance. This study aims to see the effect of firm size and leverage on tax avoidance.Quantitative research method, The object of this research is a manufacturing company listed on the Indonesian stock exchange during the 2017-2019 period, with a purposive sampling method. The number of observations in this study amounted to 144 observations. By using multiple regression analysis technique, it can be concluded that firm size has a positive effect on tax avoidance with a sig value of 0.000 <0.05 and a t-count value of 3.941. Leverage has a positive effect on Tax Avoidance with a sig value of 0.012 <0.05 and a t-count value of 2.577. Company Size and Leverage have an effect on Tax Avoidance with a sig value of 0.000 <0.05 and an F value of 11,377.

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