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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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Kota bengkulu,
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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 224 Documents
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Analysis Of Factors Affecting Bond Ratings Of Manufacturing Herlyaminda, Evi; Sadewo, Panji; Sulistiani, Sulistiani; Andestar, Tomi
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

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Abstract

In this study, factors that influence bond rankings in manufacturing companies have been analyzed.The results of this study show that other variables such as bond liquidity, company size, exchange rates, interest rates, and solvency can also affect bond ratings. The study aims to analyze thefactors that influence the rating of bonds in manufacturing companies. Using a factor analysis approach, the study explores the relationship between various factors such as financial performance, corporate stability, and other factors that can influence bond ratings. Data from a number of manufacturing companies is used to identify key factors that contribute to the rating of bonds given by rating agencies. The results of this analysis are expected to provide valuable insights for manufacturing companies in raising their bond ratings and strengthening their financial position in the bond market.
HCM Farma As An Innovative Pharmacy Model: Digitalization Strategy To Increase Local Competitiveness Wijaya, Raindra Saptono; Soleh , Ahmad; Effendi , Bahman
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

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Abstract

Digitalization has become a key element in the transformation of the pharmaceutical sector, providing opportunities to improve operational efficiency, expand service access, and introduce new innovations. HCM Farma, a local pharmacy in Indonesia, has adopted a digitalization strategy by leveraging technologies such as cloud computing, mobile applications for telepharmacy services, and digital health education systems. This study aims to analyze the implementation of digitalization at HCM Farma as an innovative pharmacy model to enhance local competitiveness. Through a literature review approach, the study found that the application of cloud computing enables real-time drug inventory management, thereby improving operational efficiency and accuracy. The telepharmacy service available through the mobile app expands healthcare accessibility, especially for patients in remote areas. Additionally, the digital health education feature helps patients better understand medication use, increasing their involvement in health management. However, the implementation of this digitalization strategy faces challenges such as high investment costs and patient data security issues. To address these challenges, it is recommended to strengthen collaboration with technology providers, provide continuous staff training, and enhance data security systems. The results of this study show that digitalization in the pharmaceutical sector, when applied correctly, can provide a competitive advantage for local pharmacies like HCM Farma. Furthermore, digitalization also contributes to improving healthcare access and quality in Indonesia, particularly in hard-to-reach areas.
Digital Platform (Instagram & Tiktok) In Business Development For Msme Customers In Bengkulu City Case Study: Lupinut ( Bengkulu Msme) Putri, Widia Dwi Okta; Soleh , Ahmad; Putri, Annisa Rahma
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

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Abstract

This research aims to analyze the role of digital platforms, particularly Instagram and TikTok, in supporting the development of micro, small, and medium enterprises (MSMEs) in Bengkulu City. The case study is Lupinut, a local MSME engaged in the production and marketing of products made from Bengkulu specialty nuts. The focus of the research is to understand how the use of both platforms can improve marketing strategies, brand awareness, and product sales growth. This research uses a qualitative-descriptive method with data collection techniques in the form of in- depth interviews, direct observation, and analysis of Lupinut's social media content. Instagram and TikTok were chosen for their interactive features, such as short videos, product photos, and live features, which support creative and engaging product promotion. The data shows that through consistent digital campaigns, Lupinut was able to reach a wider market, increase customer interaction, and build a strong brand image. Within a six-month period, this digital marketing strategy increased sales by 25% and attracted customers from various regions outside Bengkulu City.
The Influence Of Training And Work Motivation On Employee Performance In The Dinas Lingkungan Hidup Kabupaten Pesisir Barat Wati, Shinta Puspita; Parela, Epi
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

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Abstract

Based on observations at the Dinas Lingkungan Hidup Kabupaten Pesisir Barat, employee performance has not been optimal, as can be seen from the achievement of performance indicator targets which have not been maximized. This is thought to be caused by the visible phenomenon that the training given to employees is still not good enough in terms of quantity and quality.  Apart from that, another problem is low employee motivation in terms of enthusiasm for doing work so that work often cannot be completed as planned.The purpose of this research is to determine the influence of work motivation training on employee performance. The hypothesis in this research is that there is an influence of work motivation training, both partially and simultaneously, on employee performance. The sample in this study consisted of 30 employees. Data collection techniques include observation, documentation and questionnaires. The data analysis method uses a quantitative approach with the help of SPSS version21.0 statistical tools including calculation of validity tests, reliability tests, simple and   multiple   linear   regression   tests,   t   tests,   F   tests   and   coefficient   of determination tests.The results of hypothesis testing show that training partially has a positive influence on performance with a contribution of 50.1%.  Work motivation has a positive influence on performance with a contribution of 45.6%. Simultaneous hypothesis testing shows that work motivation training together has a positive influence on  performance with  a  contribution  of  56.5%,  while the remaining43.5% is a variation of other variables outside this research. The implication conveyed in this research is that independent internal training activities need to be pursued by management, the leadership element should be more intensive in providing direct direction to employees in carrying out their duties and work, the leadership element can be more intensive in carrying out the supervision function to their subordinates, especially regarding the utilization of work time as influenceively as possible.
Analysis Of Rewards And Punishments For Improvement Public Sector Employment Ethics Policy In Medan Arifin, Daud; Ardian, Noni; Triana, Hesti
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.v3i2.678

Abstract

This study aims to analyze the impact of reward and punishment policies on employee work discipline at the State Civil Service Agency (BKN) Medan. This research uses a quantitative approach with a descriptive correlational survey method. The research population consists of all employees at BKN Medan, with a sample of 150 employees selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using multiple regression analysis. Validity and reliability tests were conducted to ensure that the instruments used were valid and reliable. The results show that reward policies have a significant positive effect on employee work discipline (β = 0.45, p < 0.01), meaning that the better the reward policies implemented, the higher the level of employee work discipline. Punishment policies also have a significant positive effect on employee work discipline (β = 0.35, p < 0.01), indicating that the implementation of firm and fair punishments can improve work discipline. The interaction between reward and punishment policies is not significant (β = 0.10, p > 0.05), suggesting that the combined effect of these policies is not significantly different from the effect of each policy individually. These findings support the motivation and reinforcement theory, which states that positive rewards and negative consequences can influence individual behavior. The practical implications of this research are the importance of designing fair and relevant reward policies and consistently applying punishments to enhance employee work discipline. This study also recommends further research with a qualitative approach and broader scope to deepen the understanding of factors affecting work discipline.
The Role Of Using Hris (Human Resource Information System) Technology In Human Resource Management At Pt Pegadaian Medan North Sumatera Setiawan, Nashrudin; Wakhyuni, Emi; Azianda, M. Sultan
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.v3i2.679

Abstract

This study aims to find how the influence of compensation, discipline, and HRIS Development on HR Management at PT Pegadaian Medan Branch, the research method used is quantitative with a Multiple Regression Analysis approach. The number of samples taken was 52 respondents calculated using the Slovin formula. The problem to be studied is to find the right model of application of Compensation, Discipline, and development of HRIS applications that will affect HR management in general and specifically increase the business productivity of Medan branch pawnshop employees to provide the best, both for internal companies and in the wider community to help the process of pawning goods or gold. The results of this study indicate that a) The results obtained from research conducted on HRIS variables (X1), namely there is an influence between HRIS on HR Management at PT Pegadaian Medan Petisah. This means that one of the factors of HR management is influenced by the use of HRIS by employees. Employees who can operate IT properly will get optimal performance results, b) The results obtained from the Work Discipline variable influence HR Management. Where the greater the discipline received by employees both internal and external, the greater the management of HR at PT. Pegadaian, c) The results obtained prove that compensation influences HR Management. This means that the amount of compensation obtained for their work provides enthusiasm that gives birth to maximum HR management.
The Role Of Accounting Standards And Transparent Budget Management In Supporting The Public Sector: A Systematic Literature Review: Yusuf, Muh. Silmi Kaffa; Haliah , Haliah; Nirwana, Nirwana
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

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Abstract

Effective public financial management is essential for the efficient allocation of public resources, enhanced accountability, and strengthened public trust. Within this framework, the implementation of International Public Sector Accounting Standards (IPSAS) and the promotion of budget transparency are two strategic components that contribute significantly to achieving good governance. This study systematically reviews the existing literature on the roles of accounting standards and budget transparency in supporting accountability and performance in the public sector. A Systematic Literature Review (SLR) methodology was employed, focusing on articles indexed in the Scopus database from 2015 to 2025. An initial pool of 125 articles was screened using defined inclusion criteria, resulting in 38 primary studies for in-depth analysis. The findings indicate that IPSAS adoption enhances the quality of financial reporting, fosters standard harmonization across countries, and builds stakeholder trust, particularly among international donors. Concurrently, budget transparency facilitates public participation, curbs corruption, and improves fiscal policy effectiveness and human development outcomes. Despite these benefits, several challenges persist, including limited human resource capacity, inadequate technological infrastructure, and socio-political resistance, especially in developing countries. Moreover, the relationship between budget transparency and governance quality is characterized by simultaneous causality. Therefore, public financial reform initiatives should integrate both elements in a synergistic and context-sensitive manner. This study provides valuable insights for policymakers, academics, and practitioners seeking to strengthen transparent, accountable, and welfare-oriented public financial management systems.
Implementation And Challenges Of IFRS Convergence To PSAK In Writing Financial Statements Of Micro, Small, And Medium Enterprises (Msmes) In Indonesia Taufiq, Maf’ul
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.v4i1.682

Abstract

Financial statements serve as a crucial communication and informational tool, summarizing a company’s entire range of activities. Their existence plays a vital role for stakeholders in assessing potential business opportunities and allocating capital effectively. Although recognized internationally, Indonesia and most developing countries have gradually adopted the International Financial Reporting Standards (IFRS) into their national accounting standards. However, this adoption has not been fully embraced by business practitioners in Indonesia, particularly among Micro, Small, and Medium Enterprises (MSMEs). This study aims to examine the implementation of IFRS-based PSAK (Indonesian Financial Accounting Standards) by MSMEs in Indonesia, as well as the challenges and obstacles they encounter throughout the process. Using a sample of three MSME actors, the study finds that the primary challenges stem from limited knowledge and qualifications of human resources, the complexity of IFRS, and regulatory inconsistencies that lead to confusion.
Population And Unemployment On Poverty In North Sumatra Province Hasanah, Uswatun
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.v4i1.683

Abstract

North Sumatra Province is one of the largest provinces in Indonesia, as a province that has a large population density with a small level of employment opportunities is feared to trigger an increase in poverty in the region.  This study was taken from 33 city districts in North Sumatra within 11 years so that the total data used was 1089. This research uses ARDL Panel analysis method and Paired Sample t-tests. The results of ARDL panel analysis show that Nias, Batubara, Tanjung Balai, Tebingtinggi and Padangsidempuan are districts / cities that become leading indicators of poverty eradication efforts in North Sumatra, the leading indicator of poverty eradication control in North Sumatra is through the variable open unemployment rate, but the variable open unemployment rate and population growth still does not provide a stable influence, which is influential in the long term and short term.
The Influence Of Accessibility, Online Promotion, And Product Reviews On Purchasing Decision With The Intervening Variable Of Purchase Intention On Shopee Application Sari, Desti Rupita; Ariska , Yesi Indian; Abi, Yudi Irawan
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.v3i2.691

Abstract

This study aims to examine the factors that influence purchasing decisions in the Shopee application. The focus of this study is to determine whether accessibility, online promotions and product reviews on purchasing decisions with the intervening variable of purchase intention on shopee application. The results of this study that accessibility variable has no effect on purchasing decisions on shopee application, the online promotion variable affects purchasing decisions on shopee application, the product review variable affects purchasing decisions on shopee application, accessibility affects buying interest as an intervening variable, online promotion has no effect on purchase intention as an intervening variable, product review affects purchase intention as an intervening variable, accessibility affects purchasing decisions through purchase intention as an intervening variable, online promotion has no effect on purchasing decisions through purchase intention as an intervening variable, product reviews have no effect on purchasing decisions through purchase intention as an intervening variable, and purchase intention variables have no effect on purchasing decision variables.

Page 12 of 23 | Total Record : 224

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