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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 224 Documents
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Factors Affecting Taxpayer Compliance In Paying Motor Vehicle Tax (Pkb) At Samsat Bengkulu City Aprila, Izra Putri; Nasution, Suswati; Hidayah, Nenden Restu
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.v4i1.620

Abstract

The type of research used in this research is explanatory research. The aim of this research is to determine the effect of taxpayer income on taxpayer compliance in paying motor vehicle tax (PKB) in the Bengkulu City Samsat. The results of the research show that there is an influence of income (X1) on taxpayer compliance (Y) based on the results of the tcount test for the awareness variable (X2) which is 2.455, the tcount value when compared with ttable of 1.653 and tcount>ttable (2.455>1.653) with significant level is 0.001<0.05 then Ho is rejected and Ha is accepted. There is an influence of awareness (X2) on taxpayer compliance (Y) based on the results The tcount test for the awareness variable (X2) is 2.589. If the tcount value is compared with ttable of 1.653 and tcount>ttable (2.589>1.653) with a significant level of 0.003<0.05 then Ha is rejected and Ho is accepted. There is an influence on service quality (X3 ) towards taxpayer compliance (Y) based on the results of the t-count test for the awareness variable (X2) is 3.763, the t-count value If compared with ttable of 1.653 and tcount>ttable (3.763>1.653) with a significance level of 0.002<0.05 then Ha is rejected and Ho is accepted. The Ftable result is 2.95 because Fcount>Ftable (7.894>2.65) then Ha is accepted and Ho is rejected, meaning that the variables income (X1), awareness (X2) and service quality (X3) have a significant effect simultaneously or simultaneously on taxpayer compliance ( Y) The termination coefficient value of Adjusted R Square R2= 0.780. This value means that the independent variables together contribute 78% in influencing the dependent variable with medium criteria.
The Effect of Perceptions of Ease, Benefits, Risk, Trust and Convenience on Customer Interest in Using Internet Banking Antoni, Antoni; Fitriano, Yun; Prawitasari , Andriyani
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.v4i1.622

Abstract

The aim of this research is to determine the influence of perceived ease, benefits, risks, trust and comfort on customers' interest in using internet banking. This type of research uses quantitative. The data collection method in this research used a questionnaire technique, with a sample of 100 respondents.The research results show that multiple linear regression Y = 2.694 + 0.155 X1 + 0.335 X2 + 0.074 X3 + 0.382 Where the coefficient is positive, meaning that there is a positive or unidirectional relationship between the variables perception of convenience (X1), benefits (X2) risk (X3), trust (X4), comfort (X5) the value is 0 (zero), customer interest (Y) in using the internet Banking. The research results show that the perception of convenience test (XI) shows tcount 3.285 > ttable 1.659 and significance 0.001 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that perception of convenience has a positive and significant effect on customers' interest in using internet banking. The results of the benefits test (X2) show tcount 2,650 > ttable 1,659 and significance 0.009 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning benefits have a positive and significant effect on customers' interest in using internet banking. The results of the risk test (X3) show tcount 2.575 > ttable 1.659 and significance 0.019 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning risk has a positive and significant effect on customers' interest in using internet banking. The results of the trust test (X4) show tcount 3,119 > ttable 1,659 and significance 0.002 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that trust has a positive and significant effect on customers' interest in using internet banking. The results of the comfort test (X5) show tcount 1,260 > ttable 1,659 and significance 0.211 > 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that comfort has no positive and significant effect on customers' interest in using internet banking. Based on the comparison of the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 11,859 > 2.19, so it is concluded that accepting the hypothesis, meaning that there is a simultaneous influence between perceived convenience (X1), benefits (X2), risks (X3), trust (X4) , convenience (X5) on customer interest (Y) in using internet banking. This can be seen at the significance level of 0.000 <0.05
Analysis of Multi-Business Cooperative Financial Reports at the Dharma Shanti Cooperative in Rama Agung Village, North Bengkulu Regency Handayani, Dewa Ayu Made Dewi; Susena, Karona Cahya; Fitriano, Yun
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.v4i1.623

Abstract

The purpose of this study was to determine the Multipurpose Financial Statements at Dharma Shanti Cooperative to evaluate the financial health of cooperatives in the balance sheet, income statement, cash flow statement, statement of financial position and notes to financial statements.This type of research is descriptive and comparative method. The data analysis technique used is a qualitative method, namely the theoretical concept and description of the research object of the Multipurpose Cooperative (KSU) from the research results by collecting financial data made by the dharma shanti cooperative.This study analyzes financial reports related to loan and business activities for the period 2023 at the Dharma Shanti Cooperative located in Rama Agung Village, North Bengkulu Regency. By examining the balance sheet, income statement, cash flow statement, statement of financial position, and notes to the financial statements, and this research identified key trends, potential risks, and areas for improvement.
The Influence Of Leadership Style, Organizational Culture And Organizational Commitment On Employee Performance In Regional Government Offices Of Bengkulu Province Gagasadewa, Putra; Gayatri, Ida Ayu Made Er Meytha; Nurzam, Nurzam
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.v4i1.624

Abstract

The purpose of this study is to determine the effect of Leadership Style, Organizational Culture, and Organizational Commitment on the performance of employees of the Bengkulu Provincial Government Office. The type of research is quantitative, the sample in this study was 50 Bengkulu Provincial Government Office Employees. Data collection using Questionnaires and the analysis methods used are multiple linear regression, determination test and hypothesis test.The results of the study indicate that the Leadership Style variable (X1) shows a t count of 2.942> t table 1.677 and significant 0.005 <0.05, then the results of the Ha hypothesis are accepted and Ho is rejected, meaning that Leadership Style (X1) has a positive and significant effect on Performance (Y). The Organizational Culture variable (X2) shows a t count of 3.656> t table 1.677 and significant 0.001> 0.05, then the results of the Ha hypothesis are accepted and Ho is rejected, meaning that Organizational Culture (X2) has a positive and significant effect on Performance (Y). The Organizational Commitment variable (X3) shows a t count of 3.079> t table 1.677 and significant 0.003 <0.05, then the results of the Ha hypothesis are accepted and Ho is rejected, meaning that Organizational Commitment (X3) has a positive and significant effect on Performance (Y). Based on the results of simultaneous hypothesis calculations, it shows a significant value of 0.000 < 0.05, meaning that together the variables X1 Leadership Style, X2 Organizational Culture, X3 Organizational Commitment have a positive and significant influence on Performance (Y).
The Effect Of Live Streaming, Price And Promotion Of Tiktok Shop On Buying Interest In Preloved Consumers In Generation Z In Bengkulu City Habibullah, Wahyu; Yulianti, Oni; Hanila, Siti
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.v4i1.625

Abstract

The aim of this research is to find out whether live streaming, prices and promotions have an effect on buying interest of preloved consumers in generation Z in Bengkulu City. This type of research is quantitative. The data collection method in this research used a questionnaire technique, with a sample of 170 respondents. The research results show that multiple linear regression Y = 0.276 + 0.377 X1 + 0.311 X2 + 0.489 X3 + 0.994. Where the coefficient is positive, meaning that there is a positive or unidirectional relationship between the variables Live Streaming (X1), Price (X2) Promotion (X3), the value is 0 (zero), on the Purchase Interest (Y) of Preloved Consumers in Generation Z in Bengkulu City. The results of the research show that the live streaming test (XI) shows tcount 2,782 > ttable 1,672 and significance 0.023 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that live streaming has a positive and significant effect on buying interest in preloved consumers in generation Z in Bengkulu City. The price test results (X2) show tcount 2.357 > ttable 1.672 and significance 0.021 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that price has a positive and significant effect on buying interest of preloved consumers in generation Z in Bengkulu City. The results of the promotion test (X3) show tcount 3.700 > ttable 1,672 and significance 0.000 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning promotion has a positive and significant effect on buying interest of preloved consumers in generation Z in Bengkulu City. Based on the comparison of the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 36.690> 2.53, so it is concluded that accepting the hypothesis, meaning that there is a simultaneous influence between Live Streaming (X1), Price (X2) Promotion (X3) the value is 0 (zero), on Purchase Interest (Y) of Preloved Consumers in Generation Z in Bengkulu City.  This can be seen at the significance level of 0.000 <0.05.
The Influence Of Entrepreneurial Knowledge, Entrepreneurial Characteristics And Entrepreneurial Competencies On The Success Of MSMES Taba Jambu Village In Central Bengkulu Fadhilah, Nurul Tri; Tawakal, Anzori; Yanti, Rina Trisna
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.v4i1.626

Abstract

This study aims to determine the effect of entrepreneurial knowledge, entrepreneurial characteristics and entrepreneurial competence on business success in MSMEs in Taba Jambu Village in Central Bengkulu. This type of research is a type of quantitative research. The data collection method in this study used a questionnaire technique, with a sample of 40 respondents. The results showed that multiple linear regression Y = 4,092 + 0.251 X1 + 0.472 X2 + 0.367 X3 + 1,455. Where the coefficient is positive, it means that there is a positive or unidirectional correlation between the variables of Entrepreneurial Knowledge (XI), Entrepreneurial Characteristics (X2), Entrepreneurial Competence (X3), the value is 0 (zero), then the success (Y) of MSMEs in Taba Jambu Village, Central Bengkulu. The results showed that the entrepreneurial knowledge test (XI) showed tcount 3.441> ttable 1.683 and sigfinication 0.001 <0.05, then the results of the hypothesis Ha is accepted and Ho is rejected, meaning that entrepreneurial knowledge has a positive and significant effect on the success (Y) MSMEs Taba Jambu Village in Central Bengkulu. The results showed that the entrepreneurial characteristics test (X2) showed tcount 3.614> t table 1.683 and sigfinication 0.001 <0.05, then the results of the hypothesis Ha is accepted and Ho is rejected, meaning that entrepreneurial knowledge has a positive and significant effect on the success (Y) of MSMEs Taba Jambu Village in Central Bengkulu. The results showed that the entrepreneurial competency test (X3) showed tcount 2.761> ttable 1.683 and sigfinication 0.009 <0.05, then the results of the hypothesis Ha is accepted and Ho is rejected, meaning that entrepreneurial knowledge has a positive and significant effect on the success (Y) of MSMEs Taba Jambu Village in Central Bengkulu. Based on the comparison of the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 41.089> 2.61, it is concluded that Accepting the Hypothesis, meaning that there is a simultaneous influence between Entrepreneurial Knowledge (XI), Entrepreneurial Characteristics (X2), Entrepreneurial Competence (X3) on the Success (Y) of MSMEs Taba Jambu Village in Central Bengkulu. This can be seen at a significance level of 0.000 <0.05
Marketing Strategy Analysis of Lemea Ibu Melli's Traditional Food in Lebong Sakti District Irawati, Gustina; Anggriani, Ida; Febliansa, M Rahman
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.v4i1.627

Abstract

The purpose of the study was to determine how the marketing strategy analysis of traditional food lemea Ibu Melli in Lebong Sakti District. The sample in this study was 35 people consisting of 5 internal factor respondents and 30 external samples, namely customers of lemea Ibu Melli. Data collection using a questionnaire and the analysis method used was SWOT analysis consisting of the Internal Strategy Factor Matrix (IFAS) and the External Strategy Factor Matrix (EFAS). The results of the study on the marketing strategy of traditional lemea food at the Lemea Ibuk Melli Business can be seen from internal and external factors. Based on the results of the total score obtained, it can be seen that the total value of the strength score owned is 21.75 while the weakness is 11.48 so the internal factor quadrant is 21.75-11.48 = 10.27. The Opportunity Score owned from the strategy is 20.50 and the threat is 10.22. So the external factor quadrant is 20.50 - 10.22 = 10.28. If the two weighted values ​​are combined in the IE matrix, then both will meet in cell I, which supports an aggressive strategy. The marketing strategy that can be carried out by the Lemea Ibuk Melli Business is to carry out the S-O (Strength-Opportunity) strategy or the strength-opportunity strategy is a strategy that uses internal strengths to take advantage of external opportunities. Alternative S-O strategies that can be formulated are maximizing production and promoting on social media.
Raw Material Inventory Analysis Using The Eoq (Economy Order Quantity) Method In Lebong Coffee Business In Lebong Utara District Midas, Faisal; Susanti, Neri; Fitriano, Yun
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.v4i1.628

Abstract

The purpose of this study is to analyze raw material inventory using the EOQ (economy order quantity) method at Lebong Coffee Business in Lebong Utara District. This study focuses more on the analysis of raw material inventory of coffee beans for making ground coffee used at Lebong Coffee Business in Lebong Utara District from January 2023 to December 2023. The analysis methods used are Economic Order Quantity (EOQ), Reorder Point (ROP) and safety stock (SS). To meet the raw material needs of 13,250 kg during January 2023 to December 2023, the amount of coffee bean raw material purchases that must be made by Lebong Coffee Business in Lebong Utara District so that storage costs can be minimized is 944 kg each time a purchase is made with a purchase frequency of 14 times during one period (year). The safety stock that must be provided is 141 kg which is maintained in the warehouse to anticipate shortages of raw materials and can be used if there is a delay in orders so that the production process can continue. Reorders should be made when the inventory in the warehouse is 394 kg, with a lead time of 7 days so as not to hamper the company's production process.
Strategy For Developing Palm Sugar Business In Lebong Regency Mursana; Susanti, Neri; Irwanto, Tito
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.v4i1.629

Abstract

The purpose of the study was to determine the strategy for developing the palm sugar business in Lebong Regency. The sample in this study was 45 people consisting of 5 employees of the Tebo Lai Palm Sugar Business, Lebong Regency for internal factors and 40 people for external factors, namely customers of the Tebo Lai Palm Sugar Business, Lebong Regency. The analysis method used was a SWOT analysis consisting of the Internal Strategy Factor Matrix (IFAS) and the External Strategy Factor Matrix (EFAS). The results showed that the strategy of the Tebo Lai Palm Sugar Business, Lebong Regency supports an aggressive strategy, or SO strategy in the SWOT matrix. The result of the addition of the strengths owned is 18.75 while the weaknesses are 11.73, so the internal factor quadrant is 18.75 - 11.73 = 7.02, meaning the ability of the Tebo Lai Palm Sugar Business, Lebong Regency to utilize strengths and minimize weaknesses that exist internally. The opportunities owned from this strategy are 17.59 and threats are 11.03. So the external factor quadrant is 17.59 - 11.03 = 6.55, meaning the high ability of the Tebo Lai Palm Sugar Business, Lebong Regency, in utilizing opportunities and overcoming threats faced by the company in marketing the ground coffee business. If the two weighted values ​​are combined in the IE matrix, then both will meet in cell I, which supports an aggressive strategy.
Break-Even Point Analysis Of A Simple Tofu Factory Business In Cahaya Negeri, Seluma Regency Nigita, Wayan; Wagini, Wagini; Febliansa , M. Rahman
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.v4i1.630

Abstract

The purpose of this study is, , to determine the Break Even Point Analysis as a tool in profit planning at the Simple Tofu Factory Business in Cahaya Negeri Seluma Regency in the period June to August 2024. The method used in this research is quantitative descriptive method.The research results indicate that, based on BEP calculations, the small-scale tofu factory business reaches its monthly break-even point with a sales volume of 4,429 tofu units or revenue of Rp199,330,735. For a three-month period, the break-even point is achieved at 13,288 units or Rp597,992,211. Over three months, actual sales reached 18,000 units, generating a net profit of Rp49,004,000 with a profit margin of 6.05%. Furthermore, with a 20% profit plan, this business shows potential to increase net profit by up to 20%, with a target monthly sales of 6,073 units or revenue of Rp273,266,933. Recommendations for the business include setting sales targets based on the BEP and expanding distribution to increase sales volume and market reach.

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