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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 43 Documents
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Search results for , issue "Vol. 5 No. 3 (2026): July" : 43 Documents clear
Analysis Of The Influence Of Leadership Style, Work Environment, And Motivation On Employee Performance In The Marketing Division At PT Ingco Teknika Indonesia Maramis, Bella Cyintia; Insan, Muhammad Yalzamul; Kholik , Kholilul
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1521

Abstract

This study aims to analyze the influence of Leadership Style, Work Environment, and Motivation on Employee Performance in the Marketing Sector at PT. Ingco Teknika Indonesia. This study uses a quantitative method involving 40 employees as 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 leadership style has a positive and significant influence partially on performance.This can be seen from the t-value of 4.947 which is greater than the t-table of 2.02 with a significance level of 0.000, thus, H1 is accepted and H0 is rejected. The work environment has a positive and partially significant influence on performance. This can be seen from the t-value of 3.523 which is greater than the t-table of 2.02 with a significance level of 0.001, thus, H2 is accepted and H0 is rejected. Motivation has a positive and partially insignificant influence on performance. This can be seen from the t-value of 0,283 which is smaller than the t-table of 2.02 with a significance level of 0.779, thus, H3 is rejected and H0 is accepted. Leadership style, work environment and motivation have a significant influence simultaneously on performance. This can be seen from the F-value of 100.530 with a significance level of 0.000, thus, H4 is accepted and H0 is rejected.
Analysis of the Influence of Work Culture, Work Experience and Work Ethics on Employee Work Discipline in Dinas Ketenagakerjaan Provinsi Sumatera Utara Anugrah, Anggun; Yanti, Eli Delvi; Sebayang, Saimara A.M
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1525

Abstract

This study aims to analyze the influence of work culture, work experience, and work ethics on employee work discipline at the Manpower Office of North Sumatra Province. The research approach used is quantitative with an associative method. The sample in this study amounted to 43 honorary employees who were determined using a saturated sampling technique. This study was conducted from 2025. Data collection was carried out using a questionnaire to produce primary-quantitative data which was then processed with SPSS version 24 with a multiple linear regression method. The results of the study indicate that work culture partially has a positive and significant effect on employee work discipline at the Manpower Office of North Sumatra Province. Work experience partially has a positive and significant effect on employee work discipline at the Manpower Office of North Sumatra Province. Work ethics partially has a positive and significant effect on employee work discipline at the Manpower Office of North Sumatra Province. Work culture, work experience and work ethics simultaneously have a positive and significant effect on employee work discipline at the Manpower Office of North Sumatra Province. The results of the coefficient of determination test (Adjusted R Square) of 0.783 indicate that 78.3% of the variation in work discipline can be explained by work culture, work experience, and work ethics, while the remaining 21.7% is influenced by other factors outside the research model.
Tax Management Analysis At PT Sumber Usaha Nusantara Sari, Anggi Tiara; Irawan, Irawan; Sari, Pipit Buana
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1526

Abstract

This study aims to analyze the implementation of tax management at PT. Sumber Usaha Nusantara, a company engaged in supplying and exporting fishery products, particularly seafood such as soft shell crab, mud crab, and shrimp. This study used a qualitative descriptive approach with data collection techniques through interviews, observations, and documentation studies. The results indicate that the company has implemented effective tax management, encompassing tax planning, implementation, and control, thus maintaining tax compliance through timely tax reporting, calculation, and payment. The implementation of tax management also enables the company to manage its tax burden efficiently and legally by utilizing available tax facilities. This study recommends that the company improve the competence of its tax staff, strengthen internal controls, and optimize tax facilities. Further research is recommended to examine the effect of tax management on the company's financial performance.
The Effect Of Local Taxes And Local Levies On The Original Revenue Of South Nias Regency In 2022–2024 Laia, Andalkris Yuliasih; Junawan, Junawan; Irawan, Irawan
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1527

Abstract

This study aims to analyze the effect of regional taxes and levies on local revenue (PAD) in South Nias Regency in the 2022–2024 fiscal year. Regional taxes and levies are two main components that contribute directly to increasing PAD, which ultimately serves as an indicator of the fiscal independence of local governments. This study uses a quantitative approach with multiple linear regression analysis to determine the relationship between the independent variables (regional taxes and levies) and the dependent variable (local revenue). The data used are secondary data obtained from the Regional Financial Management Agency (BPKD) of South Nias Regency, APBD realization reports, and other relevant official documents during the study period. The results show that regional taxes have a positive and significant effect on local revenue. Similarly, regional levies have a positive but not always significant effect on increasing PAD. Simultaneously, regional taxes and levies together contribute significantly to the PAD of South Nias Regency. These findings indicate that optimizing local tax collection and improving the quality of public services related to levies need to be a focus of local governments to increase financial independence and budget management efficiency.
The Influence Of Work Stress, Work-Life Balance, And Work Facilities On Employee Performance At PT Astra Internasional Tbk-Tso Binjai Ananta, Amelia Nadin; Darmilisani, Darmilisani; Yanti, Eli Delvi
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1528

Abstract

This study aimed to analyze the effect of work stress, work–life balance, and work facilities on employee performance at PT Astra Internasional Tbk – TSO Binjai. The study employed a quantitative approach with an associative method. The research population consisted of 80 employees, with all 80 respondents included as the sample using a saturated sampling technique. Primary data were collected through questionnaire distribution and processed using SPSS version 24. Data analysis was conducted using multiple linear regression to examine the relationship between independent variables and the dependent variable. The results showed that work stress, work–life balance, and work facilities had a positive and significant effect on employee performance, both partially and simultaneously. The t-test results indicated significant values for work stress (t = 3.585; sig. = 0.001), work–life balance (t = 5.987; sig. = 0.000), and work facilities (t = 6.528; sig. = 0.000). The F-test results showed an F value of 357.730 with a significance value of 0.000. All proposed hypotheses were proven and accepted. Work facilities were identified as the most dominant variable influencing employee performance, with the highest regression coefficient and beta value of 0.436. The coefficient of determination (adjusted R²) was 0.931, indicating that 93.1% of the variation in employee performance could be explained by the three independent variables, while the remaining 6.9% was influenced by other variables not included in this research model. In addition, the strength of the relationship between the independent variables and the dependent variable was categorized as very strong, with a correlation coefficient (R) value of 0.966.
Analysis Of Work Motivation, Work Discipline And Organizational Culture On Employee Perfomance Of Satuan Polisi Pamong Praja Kabupate Karo Tarigan, Aditya Secchal Suranta; Setiawan , Abdi; Sebayang, Saimara AM
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1530

Abstract

This study aims to analyze the extent to which work motivation, work discipline and organizational culture impact the perfomance of employees of Satuan Polisi Pamong Praja Kabupaten Karo. The population in this study all 219 employees of Satuan Polisi Pamong Praja Kabupaten Karo with the Slovin formula used to determine the sample size, which was 69 respondents. This study was conducted 2025 with a quantitative-based primary data approach through the distribution of questionnaries. The data obtained were the analyzed using SPSS 25 with a multiper linier regression method. Based on the result of the study, work motivation, work discipline and organizational culture have a positive and significant effect employee perfomance, both partially and simultaneously. Of the three variabels, in the multiple linier regression test, work motivation has the most dominant impact with the highest Standadized Coeffucients Beta value of 0,336. The four pruposed hypotheses (H1, H2, H3, H4) were successfully proven true and accepted because the results  of the study support the initial assumptions. The Adjusted R Square figure for employee perfomance is 64,5%, of which can be explained by  work motivation, work discipline and organizational culture, while the reamining 35,5% is explained by other factors or variables outside the model. The relationship between employee perfomance and work motivation, work discipline and organizational culture shows a very strong and significant correlation.
The Effect Of Financial Literacy and Financial Inclusion On The Intensity Of E-wallet Usage Among Cusstomers at Manakala Coffee Shop Medan Rahmadani, Adinda Tantri; Hernawaty, Hernawaty; Aulia, Aulia
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1531

Abstract

The development of financial technology has encouraged the use of e-wallets as a digital payment method, including in culinary businesses such as coffe shops. Although the adoption of e-wallets in Indonesia continues to increase, their intensity of use at the consumer level is not yet optimal and is influenced by behavioral and structural factors. This study aims to analyze the effect of financial literacy and financial inclusion on the intensity of e-wallet usage among consumers at Coffe shop Manakala Medan. This study uses a quantitative approach with a causal associative design. Data were collected through a Likert scale questionnaire distributed to 77 e-wallet users using purposive and convenience sampling techniques. Data analysis was performed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis, which included t-tests, F-tests, and the coefficient of determination (R²). The results of the study indicate that financial literacy has a positive and significant effect on the intensity of e-wallet usage. Financial inclusion also has a positive and significant effect and has a more dominant influence than financial literacy. Simultaneously, both variables have a significant effect on the intensity of e-wallet usage. These findings confirm that the intensity of e-wallet usage is not only determined by the availability of technology, but also by the level of consumer understanding and ease of access to digital financial services. This study provides empirical evidence by emphasizing the importance of financial literacy and financial inclusion in promoting the sustainable use of e-wallets in the culinary business.
Analysis Of Factors Determining The Welfare Scores Of Families Receiving Pkh: A Case Study Of Simpang Dolok Village, Datuk Lima Puluh District, Batu Bara Regency Sitorus, Ade Maharani; Faried, Annisa Ilmi; Hasanah, Uswatun
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1532

Abstract

This study aims to analyze the factors that influence the welfare score of Family Hope Program (PKH) recipient families in Simpang Dolok Village, Datuk Lima Puluh District, Batu Bara Regency. Despite PKH implementation to reduce poverty, variations in welfare levels among recipient families persist. This research utilizes Data Tunggal Sosial Ekonomi Nasional (DTSEN) from January 2025 period with a census approach covering all 94 PKH recipient families. Variables analyzed include household head demographic characteristics, family characteristics, household economic conditions, housing conditions, and access to basic services. Multiple linear regression with Ordinary Least Squares (OLS) method was employed for data analysis. The results show that education level of household head, land area controlled, livestock ownership, house floor area, building material quality, and road access conditions have positive and significant effects on DTSEN welfare score. Conversely, number of family members, dependency ratio, and distance to health facilities have negative and significant effects. These findings indicate that improving the welfare of PKH recipient families depends not only on cash transfers but also on enhancing human capital, productive asset ownership, housing quality improvement, and access to basic services.
The Influence Of Work Facilities And Work Motivation On Employee Performance In The Manpower Office Of North Sumatra Province Nasution, Ade Ariska; Darmilisani, Darmilisani; Arifin , Daud
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1533

Abstract

The research analysis aims to determine the influence of work facilities and work motivation on employee performance at the North Sumatra Provincial Manpower Office. The research approach used is associative and quantitative. This study employed multiple linear regression analysis. The sample in this study consisted of 47 respondents. Primary data collection used a questionnaire. The results of the study showed that the t count value was 3.475 and the t table was 2.015368, so the t count > t table (3.475 > 2.015368) with sig. 0.001 < 0.05 so that the results of the study accepted H1. It can be explained that the work facilities variable (X1) has an effect on the employee performance variable (Y). The test results showed a t count value of 6.364 and the t table of 2.015368, so the t count > t table (6.364 > 2.015368) with sig. 0.000 < 0.05 so that the results of the study accepted H2. It can be explained that the work motivation variable (X2) has an effect on employee performance (Y). The test results showed the ft table value at a significant confidence level of 0.05 was 3.20, thus the results of the SPSS calculation obtained f count = 31.911 > ft table 3.20 with sig. 0.000 < 0.05. Therefore, it can be concluded that H3 is accepted. Where the variables of work facilities (X1) and work motivation (X2) simultaneously have a positive and significant effect on the performance of employees of the North Sumatra Provincial Manpower Office.
Analysis Of Product Quality And Promotion On Purchasing Decisions For Nias Specialty Foods At Wery Bakery Harefa, Eldaa Yuannda; Rossanty, Yossie
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1540

Abstract

This study aims to determine the effect of product quality and promotion on the decision to purchase Nias souvenirs at Wery Bakery. This study was conducted from December 2024 to April 2025. The population and sample of this study consisted of 86 respondents. Data processing was performed using SPSS Version 26. Data testing was conducted using classical assumption tests and multiple linear regression. The calculated t-value for product quality was 3.565 > t-table 1.66 and significance 0.001 < 0.05, indicating that product quality partially has a positive and significant effect on purchasing decisions. The t-value for promotion was 15.667 > t-table 1.66 and significance 0.000 < 0.05, so promotion partially had a positive and significant effect on purchasing decisions. The F test results show that the calculated F value is 561.965 > the table F value of 2.48 with a significance value of 0.000 < 0.005, meaning that product quality and promotion simultaneously have a significant effect on purchasing decisions. The R² test result is 0.931, meaning that 93.1% of purchasing decisions can be obtained and explained by the variables of product quality and promotion.

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