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Karona Cahya Susena
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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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Asset Management Planning To Optimize Fixed Assets In The Printing Business Cv. Nusantara Kreasi Fajarhya, Bagus; Ikraam, Ikraam; Dini, Maya
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.v4i1.749

Abstract

Effective fixed asset management is an important element in supporting operational efficiency and sustainability, especially for small businesses such as printing. This study aims to analyze how asset management planning can optimize the utilization of fixed assets at CV. Nusantara Kreasi, a printing business in Palembang City. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of the company's operational processes and asset conditions. The results of the study indicate that fixed asset management at CV. Nusantara Kreasi has been carried out simply and has not been systematically documented, machine maintenance is carried out periodically by the production team but not based on a structured schedule. However, there is awareness from the owner of the importance of maintaining asset conditions to support business productivity, this study also adapts the principles of ISO 55000 on a small business scale, such as value realization, assurance of capability, and lifecycle approach as a basis for compiling more focused and efficient planning steps.
Factors Influencing The Intention To Implement Accounting Software In The Preparation Of Financial Statements At Umkm In The Sub-District Of Sukarami Palembang Addellia, Addellia; Vegirawati, Titin; Pandriadi, Pandriadi
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.v4i1.750

Abstract

This study aims to analyze the factors that influence the intention of MSME actors in implementing accounting software for preparing financial reports. The factors analyzed are perceived usefulness, perceived ease of use, and trust. Accounting software includes Zahir, MS Excel, MokaPos, and others. helps MSMEs in recording and processing financial transactions and preparing financial reports practically, financial reports are important because they can be used as a basis for assessing business feasibility, this is one of the requirements for obtaining support for capital, and can develop business. This research uses a quantitative approach to analyze primary data obtained through distributing questionnaires to 323 MSME actors in Sukarami District, Palembang. Data analysis was conducted using Partial Least Square. The results showed that perceived ease of use and trust had a significant effect on the intention to implement accounting software, while perceived usefulness did not show a significant effect on the intention to implement accounting software in preparing financial statements.
Factors That Influence The Intention To Implement Sak Indonesia For Emkm In Presenting Financial Statements (Case Study On Umkm In Sematang Borang Sub-District) Sari, Annisa Julia; Vegirawati, Titin; Ningsih, Endang Kusdiah
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.v4i1.751

Abstract

This study aims to identify and analyze the factors that influence the intention of Micro, Small, and Medium Enterprises (MSMEs) to implement Indonesian Financial Accounting Standards (SAK) for Micro, Small, and Medium Entities (EMKMs). This study uses a quantitative approach with data analysis based on Structural Equation Modeling–Partial Least Square (SEM-PLS). The sample size was determined based on the Isaac and Michael table, and respondents were selected according to the established criteria. Data was collected through the distribution of questionnaires to business owners who were the subjects of the study. The analysis results indicate that the variables of performance expectations, social influence, and supportive conditions have a positive and significant effect on the intention to implement EMKM FAS. Conversely, the variable of business expectations does not show a significant effect on this intention. These findings imply that in encouraging the implementation of SAK EMKM among MSMEs, it is important to improve perceptions of the benefits of implementation, strengthen social support, and create a supportive environment, rather than just emphasizing the effort or workload required.
The Effect Of Profitability, Company Size, Funding Decisions And Investment Decisions On Firm Value (Study Of Property And Real Estate Sector Companies Listed On The Indonesia Stock Exchange For The Period 2021-2023) Amantra, Muhammad Vemas; Hadli, Hadli; Ikraam, Ikraam
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.v4i1.753

Abstract

This study aims to analyze the influence of Profitability, Firm Size, Financing Decisions, and Investment Decisions on Firm Value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The approach used is a quantitative method with secondary data obtained from the annual financial reports of 93 companies selected through purposive sampling based on specific criteria. The analysis technique used is panel data regression with the assistance of SPSS 25 software to test the relationship between variables. The results of the study indicate that Profitability and Investment Decisions have a positive and significant influence on Firm Value. Conversely, the variables of Company Size and Financing Decisions did not show a significant effect on Company Value. These findings imply that increasing profitability and making appropriate investment decisions can be key strategies in increasing company value in the property and real estate sector.
The Influence Of Company Characteristics And The Quality Of Sustainability Reports On Firm Value (Case Study Of Property Companies Listed On The Stock Exchange In 2021 - 2023) Hakim, Mauliza Vestya; Kusdiah, Endang; Amah, Mas
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.v4i1.754

Abstract

The purpose of this research was to identify, for the years 2021–2023, the property sector businesses listed on the Indonesia Stock Exchange and the amount to which internal company variables and sustainability report quality impacted their worth. The internal determinants that were examined include the following: firm size, profitability, leverage, and management's ownership stake in the business. At the same time, ESG (environmental, social, and governance) factors are used to evaluate the sustainability report's quality. A quantitative methodology based on multiple linear regression analysis approaches is used in this investigation. Using saturation sampling methods, data was acquired from fifteen real estate businesses. Aiming to test hypotheses based on the data to be gathered, the research approach is quantitative in character. Data analysis might be done in stages or all at once. The dependent variable on company value (Y) in the multiple linear regression test is firm size (X1), profitability (X2), leverage (X3), and managerial ownership (X4).
Investment Of Stock In Increasing The Financial Performance Of Pt Goto Gojek Toko Pedia, Tbk And Pt Bukalapak, Tk (Comparative Study And Perspective Of Generation Z Investors In The City Of Palembang) Pangaribuan, Andhini Aprilia; Harahap, Lily Rahmawati; Aryanti, Rahmi; Kusnan, Kusnan
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.755

Abstract

This study investigates the impact of stock investment activities on the financial performance of PT GoTo Gojek Tokopedia Tbk and PT Bukalapak.com Tbk, with a specific focus on Generation Z investors in Palembang City. Employing a mixed-methods research design, the study utilizes both quantitative and qualitative data. Quantitative data, derived from the companies' financial statements and historical stock prices, were analyzed using relevant financial ratios. Qualitative data were gathered through questionnaires administered to 100 Generation Z respondents in Palembang City who express an interest in stock investment. An Independent Samples t-test was conducted to determine statistically significant differences in financial ratios between the two companies. The findings indicate a significant relationship between stock activity and the financial performance of both PT GoTo Tbk and PT Bukalapak.com Tbk. While the profit, solvency, and activity ratios did not reveal statistically significant differences between the two entities, the liquidity ratio demonstrated a significant variation. Furthermore, the study reveals a high level of interest in stock investment among Generation Z in Palembang City; however, a considerable portion of this demographic has not actively invested due to perceived financial constraints and limited knowledge regarding investment practices.
The Influence Of Work Ethic And Motivation On The Income Of Female Traders In Plered Cake Market, Cirebon Regency Astuti, Evy Oktaviani Fauzi; Tawqa, Bagas
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.811

Abstract

Penduduk Indonesia berasal dari berbagai etnis dan suku yang memengaruhi keragaman aktivitas ekonomi, sosial, dan budaya. Penelitian ini bertujuan mengetahui pengaruh etos kerja dan motivasi terhadap pendapatan pedagang perempuan di Pasar Kue Plered, Kabupaten Cirebon. Metode yang digunakan adalah kuantitatif dengan 70 responden menggunakan teknik sampling jenuh. Data diperoleh melalui kuesioner dan dianalisis dengan uji validitas, reliabilitas, asumsi klasik, regresi linier berganda, serta uji T, F, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa etos kerja dan motivasi secara parsial maupun simultan berpengaruh positif dan signifikan terhadap pendapatan. Koefisien determinasi menunjukkan bahwa pengaruh kedua variabel tersebut terhadap pendapatan mencapai 68,6%, sementara 31,4% dipengaruhi faktor lain di luar penelitian.
Conceptual Model Of Hybrid Employee Productivity Through Motivation, Discipline, Work Environment, And E-HRM: An Integrated Literature Review Supriyanto, Ari; Saluy, Ahmad Badawy; Perkasa, Didin Hikmah
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.707

Abstract

The advancement of technology and changes in work patterns following the COVID-19 pandemic have led to the widespread adoption of hybrid work systems. This study aims to identify the factors that influence the productivity of hybrid employees and to develop an integrative conceptual model that can serve as a foundation for future research. Using a narrative literature review method based on 20 articles from SINTA and Scopus-indexed academic databases (2019–2025), the study found that hybrid employee productivity is influenced by motivation, work discipline, the physical work environment, and e-HRM systems that enhance impersonal trust in the organization. This research offers a theoretical contribution to the development of hybrid HR frameworks in developing countries and provides practical implications for human resource management in the flexible work era. It also recommends empirical testing of the model within industrial sectors in Indonesia.
The Influence of Influencer Marketing, Fomo and Service Quality on Purchasing Decisions at Cafe Renjana Bengkulu City Octarani, Elviana Dwi; Hidayati , Arifah; Noor Army, Muhammad
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.733

Abstract

This study aims to determine the effect of variable X (Influencer Marketing, FOMO, and Service Quality) on variable Y (Purchase Decision) at Cafe Renjana, Bengkulu City. This study uses a quantitative method that is explanatory research to determine the effect between independent variables and dependent variables. The population in this study is not known for sure. Determination of the number of samples using the theory of Hair et al (2010) depends on the number of indicators multiplied by ten. The sample in the study was one hundred and fifty people. The data source in this study was taken from the results of the research questionnaire. The analysis used in this study to see whether or not there is an effect using the Hypothesis test and to see the magnitude of the effect using the correlation test. The results of this study are: a) there is an effect between Influencer Marketing (X1) on Purchase Decision (Y) with a very strong degree of relationship. b) there is an effect between FOMO (X1) on Purchase Decision (Y) with a very strong degree of relationship. c) there is an effect between Service Quality (X2) on Purchase Decision (Y) with a very strong degree of relationship. d) there is an influence of the Influencer Marketing Variables (X1), FOMO (X2) and Service Quality (X3) on Y (Purchase Decision) with a very strong degree of relationship.
Corporate Social Responsibility Programs In Industrial Companies Construction (Case Study of PT Brantas Abipraya Bener Purworejo Dam Construction) Faulta, Vein Sendy
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.791

Abstract

This research evaluates the implementation of Corporate Social Responsibility (CSR) by PT Brantas Abipraya (Persero) in the Bener Dam project, especially in Packages 1 and 4. CSR is implemented through the Social and Environmental Responsibility (CSR) program to support the Sustainable Development Goals (SDGs) and build relationships with surrounding communities. The research method uses a descriptive qualitative approach based on field observations and analysis of company documents. The results show that CSR is active in the fields of education, social, and environment, and is in accordance with regulations. Despite the positive impact, there is a need to increase data transparency, community involvement, and expand the scope of the program so that the benefits are more sustainable.

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