cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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 224 Documents
 8   9   10   11   12 
The Influence Of Financial Distress, Due Professional Care And Locus Of Control On Audit Quality In Accounting Firms In Bengkulu City In 2019-2022 Riswandi, Pedi; Arnova , Iwin; Masdewa , Pheti
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.497

Abstract

In the accounting business in Bengkulu City, the aim of this research is to determine what aspects influence audit quality, specifically looking at financial difficulties, professional care required, and locus of control. This study uses a quantitative research strategy based on questionnaires to collect primary data. All auditors employed by Bengkulu public accounting firms form the research population. A total of three KAPs from the city of Bengkulu will be registered in the Public Accounting Information System (SIKAP) in 2023. In this study, financial difficulties, locus of control, and appropriate professional care are the dependent variables. Fifteen auditors composed the sample for this study. According to the Findings, the following variables do not influence Following are some recommendations drawn from the research findings: audit quality: Financial Distress (p>0.05), Required Professional Care (p<0.026), and Locus of Control (p >0.277). This study found that audit quality was influenced simultaneously by Financial Distress, Due Professional Care, and Locus of Control, with a total effect size of 0.034<0.05.
The Influence Of The Work Environment And Work Discipline On The Work Productivity Of Althaf Kawalu Tasikmalaya Convection Employees: Pirena, Demas; Karmila, Mila; Wibawa, Gian Riksa
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.499

Abstract

This research aims to determine the influence of the work environment and work discipline on employee work productivity at the Althaf Kawalu Tasikmalaya convection. The method used in this research is a quantitative approach with an assessment sample of 40 respondents from Althaf Kawalu Tasikmalaya employees. The data used in this research is primary data. The analytical tool used in this research is multiple linear regression analysis using SPSS version 25. Based on the research results, it can be concluded that simultaneously the work environment and work discipline have a significant effect on employee work productivity at the Althaff Kawalu Tasikmalaya convection. Likewise, the work environment partially has a significant effect on employee work productivity. partially, work discipline has a significant effect on the work productivity of Althaf Kawalu Tasikmalaya convection employees.
The Influence Of Hotel Tax, Restaurant Tax, Entertainment Tax And Advertising Tax On Local Revenue Of Sukabumi City Government In 2018-2022 (Case Study On The Sukabumi City Financial And Revenue Management Agency): Nuraisah, Risa; Tanjung, Hendra; Indrawan, Andri
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.527

Abstract

This study aims to determine the influence of hotel tax, restaurant tax, entertainment tax and advertising tax on local revenue. The variables used in this study are Hotel Tax (X1), Restaurant Tax (X2), Entertainment Tax (X3), Advertising Tax (X4) and Local Revenue (Y). Hotel Tax, Restaurant Tax, Entertainment Tax, and Advertising Tax are four important sources of income for local governments in increasing Local Revenue. The research method used is a quantitative method with an associative approach. The data used is secondary data obtained from the Sukabumi City Financial and Revenue Management Agency. The results of the study using SPSS 26, show that the effect of Hotel Tax on Local Original Income is tcount -0.036 <ttable 2.0067 with a sig value of 0.971> 0.05, which means that Hotel Tax partially has no effect and is not significant on Local Original Income. The effect of Restaurant Tax on Local Original Income is tcount -0.492 <ttable 2.0067 with a sig value of 0.624> 0.05, which means that Restaurant Tax partially has no effect and is not significant on Local Original Income. The effect of Entertainment Tax on Local Original Income is tcount 0.771 <ttable 2.0067 with a sig value of 0.444> 0.05, which means that Entertainment Tax has no effect and is not significant on Local Original Income. And the influence of Advertising Tax on Regional Original Income is tcount -0.343 <ttable 2.0067 with a sig value of 0.733> 0.05, which means that Advertising Tax has no effect and is not significant on Regional Original Income. The influence of Hotel Tax, Restaurant Tax, Entertainment Tax and Advertising Tax simultaneously is Fcount 0.214 <Ftable 2.55 with a sig value of 0.930> 0.05 and the coefficient of determination test shows that the contribution of Hotel Tax, Restaurant Tax, Entertainment Tax and Advertising Tax to Regional Original Income is 12.7% which means that Hotel Tax, Restaurant Tax, Entertainment Tax and Advertising Tax simultaneously have no effect and are not significant on Regional Original Income of Sukabumi City for the period 2018-2022.
Analysis Of Working Capital Credit Provision System And Handling Of Bad Credit (Case Study At PT. BPR Supra Artapersada Pelabuhan Ratu Branch): Wijaya, Arip Prilian; Kartini, Tina; Nurodin, Idang
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.528

Abstract

This study aims to analyze the working capital credit provision system and the handling of bad credit at PT. BPR Supra Artapersada Pelabuhan Ratu Branch. The data used includes qualitative data in the form of credit applications, credit guidelines, credit analysis, credit agreements, warning letters, and the organizational structure of PT. BPR Supra Artapersada Pelabuhan Ratu along with its job descriptions. Data collection techniques involve observation, interviews, and documentation, which are then analyzed using qualitative descriptive analysis. The results of this study indicate that the working capital credit provision system implemented at PT. BPR Supra Artapersada is generally good, with a structured procedure from credit application, credit analysis, approval, to disbursement. However, some aspects still require improvement to prevent bad credit. The handling of bad credit at PT. BPR Supra Artapersada is also quite comprehensive, including initial notifications, direct communication, field visits, issuing warning letters, and applying the 3R methods (Restructuring, Rescheduling, Reconditioning). However, there is a need to improve the mechanism for seizing collateral and to adjust the legal procedures applied.
Effectiveness Of Distribution Of Social Assistance For The Family Hope Program In An Effort To Maintain Accountability Of Reports (Case Study Of Social Service Of Sukabumi Regency): Qudus, Dawam Harits Ruhul; Nurodin, Idang; Nugroho, Gatot Wahyu
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.532

Abstract

The distribution of social assistance for the Family Hope Program (PKH) by the Sukabumi Regency Social Service has generally been effective in increasing access for beneficiary families (KPM) to education and health and easing the economic burden of poor families. Although there are some challenges in reaching all families who meet the criteria, most beneficiaries are satisfied with the program. Overall, The Family Hope Program in Sukabumi Regency has successfully supported poverty alleviation efforts and improved community welfare, although improvement efforts are still needed to improve the effectiveness and efficiency of the program. The type of research used by the author is a qualitative descriptive method, the data processed is data obtained from the results of interviews and unstructured observations that will be analyzed qualitatively and described in descriptive form. The Social Service needs to continue to improve the verification and validation process of recipient data to ensure that assistance really reaches families in need. This process must involve the use of more sophisticated technology and applications, which can help minimize data errors and increase accuracy in determining beneficiaries. It is hoped that the distribution of PKH social assistance in Sukabumi Regency can run more effectively and efficiently and provide maximum positive impact on the welfare of people in need.
The Influence Of Competence And Physical Work Environment On Employee Work Productivity (Survey of BPR Artha Galunggung Tasikmalaya Employees) Zaky, Dhiya Fauzan; Arga Sutrisna; Ai Kusmiati Asyiah
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.535

Abstract

This research aims to determine and analyze the influence of competence and the physical work environment, both simultaneously and partially, on employee work productivity at BPR Artha Galunggung Tasikmalaya. The method used in this research is a survey. With a research sample of 35 employees as respondents. The data used is primary and secondary data. The data analysis tool used in this research is multiple linear regression using the SPSS support application version.25. The test results show that simultaneously the variables used in the research, namely competency and the physical work environment, have a significant effect on employee work productivity at BPR Artha Galunggung Tasikmalaya. Likewise, partially there is a significant influence of competence on employee work productivity, and there is a significant influence of the physical work environment on employee work productivity at BPR Artha Galunggung Tasikmalaya.
The Influence Of Advertising And Brand Image On Purchasing Decisions (Survey On Marjan Syrup Consumers In Tasikmalaya City) Nursafitri, Lulu; Fitriadi, Budhi Wahyu; Risana, Dudu
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.549

Abstract

This study aims to determine the effect of Advertising and Brand Image simultaneously on Purchasing Decisions for Marjan syrup consumers in Tasikmalaya City. The effect of Advertising and Brand Image partially on Purchasing Decisions for Marjan syrup consumers in Tasikmalaya City. The method used in this research is quantitative method. With a research sample of 100 people as respondents. Sample withdrawal using non-probability precisely using purposive sampling. And the analysis method used is multiple linear regression analysis. Based on the results of the study, it shows that the classification of advertising is very good, Brand Image is included in the classification of very good and Purchasing Decisions are included in the classification of very good. The test results show that simultaneously advertising and Brand Image have a significant effect on purchasing decisions. Partially, advertising has no significant effect on purchasing decisions and Brand Image has a significant effect on purchasing decisions.
Public Service Innovation In The Digital Era (Study On The Implementation Of E-Government In Government Durian Demang Village, Karang Tinggi District, Central Bengkulu Regency) Lesmana, Arif; Soleh, Ahmad; Kresnawati, Kresnawati
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.615

Abstract

The purpose of this study is to determine the innovation of E-government-based public services in Durian Demang Village government, Karang Tinggi Sub-district, Central Bengkulu Regency. This research uses a qualitative method with a case study research type to obtain an in-depth understanding of the implementation of E-government at the village level. The results showed that Durian Demang Village has made a significant digital transformation in three main aspects, namely administrative processes, workflows, and operational procedures. The implementation of SIAK version 7.0, digital biometric verification system, as well as queue and service automation has improved service efficiency and accuracy. The development of e-government platform based on Durian Demang Digital application has also improved the accessibility and transparency of public services. Village governance and conceptual innovation also support increased public participation and collaboration with the private sector in service development.
Analysis Of Determining The Cost Of Goods Produced Based On Job Order Costing At Eleven Sport Printing Business In Bengkulu City Hutabarat, Kristia Elsa Yohana; Anggriani, Ida; Astuty, Kamelia
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.616

Abstract

This study discusses the use of the Job Order Costing method to calculate the cost of goods produced and determine the selling price of products at the Eleven Sport printing business in Bengkulu City. Job Order Costing records production costs specifically for each product, allowing for more accurate calculations. This research uses a quantitative descriptive method with primary data collected through interviews and documentation. The analysis was conducted for the period January-June 2024, with the results showing the total production cost of Rp 724,181,003 and the cost of production per jersey stel is Rp 66,469. Currently, Eleven Sport determines the selling price of Rp 120,000 per suit without a specific calculation method, only based on estimates. However, with the Job Order Costing method, a more accurate selling price is suggested at Rp 86,410 per suit. This difference of Rp 33,590 shows that the application of this method not only helps in setting a more precise cost of goods produced, but also in determining a selling price that is in line with the company's profit target. The results show the importance of Job Order Costing to improve the
The Effect Of Brand Image, Digital Marketing, Product Quality And Price On Purchasing Decisions Of Indomie Products Stiawan, Erix; Ariska, Yesi Indian; Zoniarti, Zoniarti
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.619

Abstract

Indomie continues to adapt trends and consumer preferences by launching product variants that suit local tastes or follow certain food trends to help Indomie remain relevant in the market. The purpose of this study is to determine the effect of brand image, digital marketing, product quality and price on purchasing decisions of Indomie products. This type of research is quantitative. The data collection method in this study used a questionnaire technique, with a sample of 125 respondents. The results showed that multiple linear regression Y = 0.246 + 0.351 X1 + 0.114 X2 + 0.457 X3 + 0.072 X4 + 0.193. Where the coefficient is positive, it means that there is a positive or unidirectional relationship between the brand image variable (X1), digital marketing (X2) product quality (X3), price (X4), the value is 0 (zero), on purchasing decisions (Y) indomie products. The results showed that the brand image test (XI) showed a t count of 8,248> t table 1,657 and a sigfinication of 0.000<0.05, so the results of Ha are accepted and Ho is rejected, meaning that brand image has a positive and significant effect on purchasing decisions of indomie products. The digital marketing test results (X2) show t count 3.652> t table 1.657 and sigfinication 0.000 <0.05, then the results of Ha are accepted and Ho is rejected, meaning that digital marketing has a positive and significant effect on purchasing decisions of indomie products. The results of the product quality test (X3) show t count 10.060> t table 1.657 and sigfinication 0.000 <0.05, then the results of Ha are accepted and Ho is rejected, meaning that product quality has a positive and significant effect on purchasing decisions of indomie products. The price test results (X4) show t count 2.550> t table 1.657 and sigfinication 0.012<0.05, then the results of Ha are accepted and Ho is rejected, meaning that price has a positive and significant effect on purchasing decisions of indomie products. Based on the comparison of Fcount with Ftable, the value of Fcount is greater than Ftable, namely 13,136>2.29, it is concluded that it accepts the hypothesis, meaning that there is a simultaneous influence between brand image (X1), digital marketing (X2) product quality (X3), price (X4) on purchasing decisions (Y) indomie products. This can be seen at a significance level of 0.000 <0.05

Page 10 of 23 | Total Record : 224

 8   9   10   11   12 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2025): Juli-Desember Vol. 4 No. 1 (2025): Januari- Juni Vol. 3 No. 2 (2024): Juli-Desember Vol. 3 No. 1 (2024): Januari- Juni Vol. 2 No. 2 (2023): Juli-Desember Vol. 2 No. 1 (2023): Januari- Juni Vol. 1 No. 2 (2022): Juli-Desember Vol. 1 No. 1 (2022): Januari-Juni