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Karona Cahya Susena
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Jl. Meranti Raya No 32, Sawah Lebar Kota Bengkulu, Indonesia
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INDONESIA
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 100 Documents
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Search results for , issue "Vol. 5 No. 2 (2026): April" : 100 Documents clear
The Effect of Cash Flow and Receivables Turnover on Liquidity with Profitability as an Intervening Variable in Basic Material Companies Listed on the IDX in 2022–2024 Arasta, M. Diaz; Purba, Rahima Br; Nasution, M. Irsan
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.v5i2.1247

Abstract

The results show that cash flow significantly affects liquidity, while receivable turnover has a significant/insignificant effect (to be finalized once statistical results are inserted). Simultaneously, both variables affect liquidity. Profitability is found to either mediate or not mediate the relationship depending on the final test results. These findings highlight the importance of effective cash flow management and receivable collection in maintaining corporate liquidity.
The Influence of Tax Knowledge, Tax Services, and Tax Sanctions on MSME Taxpayer Compliance in Bandung City: Muslim, Anna Putri; Putri, Chintya Wijaya; Ikhwan, Dani; Nursanti, Eka; Putri, Faradilla; Mudhiah, Asywaq; Ramadhani, Nazwa Putri
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.v5i2.1250

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia remains relatively low, despite various government efforts such as improving tax knowledge, enhancing the quality of tax services, and enforcing tax sanctions. This condition indicates the need for empirical research to identify the factors influencing MSME taxpayer compliance. This study aims to analyze the effects of tax knowledge, tax services, and tax sanctions on MSME taxpayer compliance in Bandung City. The research employs a quantitative method with a survey approach. The sampling technique used is accidental sampling, and data were collected through the distribution of questionnaires both online and offline using Google Forms. The collected data were analyzed using multiple linear regression analysis to examine the influence of more than one independent variable on a single dependent variable. The results show that simultaneously, tax knowledge, tax services, and tax sanctions have a significant effect on MSME taxpayer compliance, explaining approximately ±64.5% of the variation in compliance, while the remaining variance is influenced by other factors outside this study. Partially, tax sanctions as an external factor have a significant effect on MSME taxpayer compliance with a significance value of <0.001. Meanwhile, tax knowledge and tax services as internal factors do not have a significant effect, with significance values of 0.210 and 0.995, respectively. These findings indicate that although MSME taxpayers possess tax knowledge and receive tax services, these factors alone are insufficient to encourage voluntary compliance. Therefore, this study emphasizes the importance of balancing educational approaches with the enforcement of tax sanctions to sustainably improve MSME taxpayer compliance.
The Influence of Intellectual Intelligence and Spiritual Intelligence on Employee Performance at Bank Syariah Indonesia KCP Cirebon Sisingamangaraja: Sari, Nidia Wulan
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.v5i2.1253

Abstract

This study aims to analyze the influence of intellectual intelligence and spiritual intelligence on employee performance at Bank Syariah Indonesia (BSI) KCP Cirebon Sisingamangaraja. This research uses a quantitative approach with an explanatory design, and data were collected using a Likert scale questionnaire (1–5). The study sample consisted of BSI KCP Cirebon Sisingamangaraja employees selected through purposive sampling. Data analysis was conducted using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) to examine the relationships between variables. The results indicate that intellectual intelligence has a positive and significant effect on employee performance, with an Original Sample (O) value of 0.632, T-statistics of 16.579, and P-value of 0.000. Additionally, spiritual intelligence also has a positive and significant effect on employee performance, with an Original Sample (O) value of 0.440, T-statistics of 10.734, and P-value of 0.000. These findings suggest that enhancing employees’ intellectual and spiritual intelligence can effectively improve their performance. Based on the results, it is recommended that BSI management implement programs to develop employees’ intellectual and spiritual intelligence to support better work quality, motivation, and work ethic.
The Effect Of Ratio To Asset And Debt To Equity Ratio On The Phenomenon Of Underpricing With The Inflation Rate As An Intervening Variable In Companies Conducting Initial Public Offerings On The Indonesian Stock Exchange Aryasta, Muhammad Irza; Purba, Rahima Br; Nasution, M. Irsan
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.v5i2.1254

Abstract

The analysis technique used is path analysis with the help of SPSS 23 software. The results of the study indicate that (1) ROA has a significant negative effect on underpricing; (2) DER has a significant positive effect on underpricing; (3) inflation acts as an intervening variable that strengthens the effect of DER on underpricing; but does not mediate the effect of ROA on underpricing. These findings indicate that the company's fundamental factors and macroeconomic conditions simultaneously influence the initial stock price level in the Indonesian capital market.
The Role Of Leaders In Implementing The Company's Code Of Ethics Ginting, Widya; Rizky, M Chaerul; Rahmawati, Yesi; Lubis, Arfana Fanditia; Ginting, Herdika Fauzan
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.v5i2.1261

Abstract

This study aims to examine the role of leaders in implementing a corporate code of ethics and its impact on organizational culture and sustainable corporate governance. A code of ethics is a moral and professional guideline that directs individual and organizational behavior in conducting business activities. However, the effectiveness of a code of ethics is largely determined by the role of leaders as directors, role models, and controllers of ethical behavior within the organization. The research method used is a literature study with a descriptive qualitative approach to scientific journals, books, and relevant academic publications. The results of the study indicate that leaders have a strategic role in formulating, socializing, enforcing, and evaluating a corporate code of ethics. Ethical leaders are able to build a strong tone at the top, increase employee compliance, and shape an organizational culture of integrity. This study also integrates the thoughts and findings of Muhammad Chaerul Rizky regarding leadership, human resources, and organizational ethics as a basis for analysis.
The Influence of Career Development, Work Motivation and Discipline on Employee Performance BKAD PROVSU Harefa, Reza Ananda; Anwar, Yohny; Insan, Muhammad Yalzamul
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.v5i2.1262

Abstract

This study aims to determine the effect of career development, work motivation, and work discipline on employee performance at the Regional Finance and Asset Agency of North Sumatra Province. This study was a quantitative associative study with a sample size of 95 civil servants using a saturated sampling technique. Data were collected through questionnaires and analyzed using SPSS version 25.0, using validity and reliability tests, classical assumptions, multiple linear regression, hypothesis testing, and the coefficient of determination. The results indicate that career development, work motivation, and work discipline have a positive and significant effect on employee performance, both partially and simultaneously. The simultaneous test (F-test) indicates that all three variables together have a significant effect on employee performance, with an F-value of 310.020 > F-table = 3.03 and a sig. = 0.000 < 0.05. The Adjusted R² value of 0.908 indicates that 90.8% of the variation in employee performance is explained by career development, work motivation, and work discipline, while the remaining 9.2% is influenced by factors outside this study.
Factors Influencing Perceptions of Pay Fairness Among Millennial Employees in Technology Startups Harahap, Oktarina; Rizky , M Chaerul; Nasution, M Zaidan Thalhah; Rozy, Mochamad Fachrul; Sangkong, Rezqy Agusta; Siagian, Roy Batoran
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.
The Influence Of Brand, Facilities, And Service Quality On Customer Satisfaction At Primadona Service Station Anggraini, Lili; Amelia , Ocdy; Ritonga , Husni Muharram
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.v5i2.1265

Abstract

This study aims to analyze brand, facilities, and service quality on customer satisfaction at Primadona Service Station. This study used a quantitative method involving 89 consumers as respondents. Data collection was conducted using a questionnaire. The data obtained were analyzed using statistical formulas, including normality tests, multicollinearity tests, heteroscedasticity tests, and multiple linear regression analysis using SPSS Version 23.0. The results of this study indicate that brand has a positive and significant effect on customer satisfaction with a t-value of 4.380 and a significance of 0.000 <0.05. Facilities have a positive and significant effect on customer satisfaction with a t-value of 2.508 and a significance of 0.014 <0.05. Service quality has a positive and significant effect on customer satisfaction with a t-value of 2.173 and a significance of 0.033 <0.05. Brand, facilities, and service quality simultaneously influence customer satisfaction, with an F-value of 72.698 with a significance level of 0.000 < 0.05.
The Effectiveness Of Green Macroprudential Policies In Encouraging Sustainable Financing In Indonesia Septiawan, Iqbal; Sari, Wahyu Indah; Efendi, Bakhtiar
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.v5i2.1266

Abstract

This study examines the effectiveness of Green Macroprudential Policy (GMP) in encouraging sustainable financing in Indonesia. Using panel data from three state-owned banks (Bank Mandiri, BRI, and BNI) over the period 2015–2024, this study employs a Fixed Effect Model (FEM) to analyze the impact of internal banking factors (Non-Performing Loans and Return on Assets), macroeconomic variables (BI7DRR, GDP growth, and inflation), and a GMP dummy variable on green financing. The empirical results indicate that the GMP dummy variable has a positive and statistically significant effect on sustainable financing, confirming the effectiveness of green macroprudential incentives introduced by Bank Indonesia since 2021. Furthermore, GDP growth positively influences green financing, while inflation and policy interest rates exert a negative effect. These findings highlight the critical role of macroprudential green policies in supporting sustainable finance while maintaining financial stability. The study provides empirical evidence to support policy coordination between central banks and financial regulators in promoting green economic transformation.
The Influence Of Market Digitalization, Information Technology Training, And Access To Capital On Income Of Msmes In The Marine Fisheries Firm In Sibolga City Sitorus , Mega Lusiana; Sembiring , Rahmad; Suhendi , Suhendi
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.v5i2.1268

Abstract

This study aims to determine the effect of market digitalization, information technology training, and access to capital on the income of marine fisheries MSMEs in Sibolga City. This study uses a quantitative method involving 161 respondents. Data collection was carried out using questionnaires. The data obtained were analyzed using statistical formulas, namely by using the normality test, multicollinearity test, heteroscedasticity test and multiple linear regression analysis with the SPSS Version 23.0 program. The results of this study indicate that the market digitalization variable shows a t-count value of 3.950 > t-table of 1.975 with a significant value of 0.000 <0.05, so the hypothesis H1 is accepted and H0 is rejected, meaning that market digitalization has a positive and significant partial effect on the income of Marine Fisheries MSMEs in Sibolga City. The information technology training variable shows a t-count value of 0.463 < t-table of 1.975 with a significant value of 0.644 > 0.05, so the hypothesis H2 is rejected and H0 is accepted, meaning that information technology training does not have a significant partial effect on the income of Marine Fisheries MSMEs in Sibolga City. The market digitalization variable shows a t-value of 3.128> t-table of 1.975 with a significant value of 0.000 <0.05, so the hypothesis H3 is accepted and H0 is rejected, meaning that access to capital has a positive and significant effect partially on the income of Marine Fisheries MSMEs in Sibolga City. The F-value of 96.246> F-table of 2.66 and a significant value of 0.000 <0.05, so the hypothesis H4 is accepted and H0 is rejected, so it can be concluded that market digitalization, information technology training and access to capital have a positive and significant effect simultaneously on the income of Marine Fisheries MSMEs in Sibolga City.

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