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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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Analisis cash rasio pada koperas simpan pinjam serawai mandiri di bengkulu selatan Saputri, Rahma; Susanti , Neri; Rahman , Abdul
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.v4i2.810

Abstract

Cooperatives are an essential pillar of Indonesia's economy and play a revolutionary role in improving public welfare. The history of cooperatives in Indonesia began in 1896 with Raden Ngabei Aria Wiriatmadja in Purwokerto. This study aims to analyze the cash ratio of the Serawai Mandiri Cooperative to understand the patterns of cash inflows and outflows and to assess the cooperative's financial condition.The analysis shows that the operating cash flow ratio of 1.04 reflects the cooperative's ability to cover short-term liabilities, although the figure is close to the safe threshold. Conversely, the cash flow coverage ratio of 0.0606 indicates potential difficulty in meeting debt obligations, which could affect liquidity if not addressed promptly.The cooperative has a cash-to-interest coverage ratio of 5.23, indicating a good capacity to pay interest on its debt. Similarly, the cash coverage ratio for current liabilities of 1.04 shows a relatively stable financial position, though still vulnerable to changes in income and obligations.Investment in fixed assets is evident from the high capital expenditure ratio (14.81), reflecting a long-term strategy but one that carries risks if cash flow is insufficient. The total debt ratio of 0.232 indicates a conservative funding structure with low dependence on debt. However, the cooperative could still optimize debt financing for growth.Interestingly, the ratio of operating cash flow to net income is very high at 192.86, suggesting that operational cash flow is significantly higher than net income—an indication of high-quality earnings and sound financial health.Overall, the cooperative is in fairly good financial condition but still requires careful cash and liability management to remain stable and continue to grow.
The Role Of LPS Socialization Strategy Through Deposit Surveys In Increasing Confidence In The Deposits Guarantee Program Nasution, Suswati; MD , Eska Prima; Wagini, Wagini; Nasution, Siti Wardah Pratidina
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.v4i2.812

Abstract

This study aims to examine the role of the public outreach strategy implemented by the Indonesia Deposit Insurance Corporation (LPS) through depositor surveys, and its impact on public trust in the deposit insurance program. Although surveys are typically positioned as research instruments, in this context they also serve as tools for public education and information dissemination. This research employs a qualitative descriptive approach using thematic analysis, based on the model proposed by Miles and Huberman (1994), which includes data reduction, data display, and conclusion drawing. The data were obtained from surveys involving 30 depositors with diverse demographic backgrounds and levels of financial literacy. The findings indicate that participation in the survey indirectly enhanced respondents' awareness and understanding of the existence and functions of LPS. Several respondents admitted that they became aware of the deposit insurance program only after taking part in the survey, suggesting that surveys can be an effective outreach tool when designed to be communicative and interactive. In addition, most respondents expressed high levels of trust in financial institutions, including LPS, despite their initially limited understanding of the program. This study concludes that survey-based outreach strategies hold significant potential as non-traditional methods to build public trust in financial institutions. Therefore, surveys should not be viewed merely as data collection tools, but also as strategic communication media within the broader framework of institutional public engagement. LPS is encouraged to further develop survey formats that promote active participation, simultaneous education, and sustainable improvements in public financial literacy.
The Influence of Human Resource Planning on Teacher Performance at Harapan Sejahtera Private Christian Vocational School Waruwu, Novtriman; Waruwu, Suka'aro; Hulu, Fatolosa; Waruwu, Meiman Hidayat
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.v4i2.815

Abstract

Human Resource Planning (HRP) is a systematic process for identifying, developing, and allocating human resources within an organization toachieve its goals and objectives. This study aims to investigate the influence of human resource planning (HRP) on teacher performance at SMKSwasta Kristen Harapan Sejahtera.This research employs a quantitative method with data collection techniques through questionnaires. The study was conducted at SMK SwastaKristen Harapan Sejahtera with a sample size of 30 respondents. The findings indicate that human resource planning has a significant influenceon teacher performance, both directly and indirectly. Based on the Coefficient of Determination test, the obtained Adjusted R Square value is0.311 or 31.1%. This result shows that the Human Resource Planning variable affects Teacher Performance by 31.1%, while the remaining 68.9%is influenced by other variables outside this study. Overall, the results suggest that Human Resource Planning (X) significantly influences TeacherPerformance (Y), as evidenced by the t-test result of 4.789 > 0.05.This study highlights the importance of human resource planning in improving teacher performance and achieving effective educational goals.
Swot Analysis In Increasing The Sales Of Wood Products At The Wood Depot Tiga Mandala Putra In Kaur Regency Setiawan, Riduan; Anggriani, Ida; Febliansa, M Rahman
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.v4i2.817

Abstract

This study aims to analyze the strengths, weaknesses, opportunities, and threats (SWOT) faced by Depot Kayu Tiga Mandala Putra in Kaur Regency, as well as to formulate appropriate marketing strategies to increase the sales of wood products. The method used is a combination of quantitative and qualitative approaches. Data collection techniques included direct observation, in-depth interviews, questionnaire distribution, and document analysis. Data analysis utilized the IFE (Internal Factor Evaluation) matrix, EFE (External Factor Evaluation) matrix, and SWOT quadrant mapping to determine relevant strategies.The research results indicate that the strategic position of Tiga Mandala Putra Wood Depot is in Quadrant I (aggressive strategy) with an IFE score of 2,39 and an EFE score of 2,22. This indicates that the depot has sufficient internal strengths and significant external opportunities. The recommended strategies include optimizing digital promotions, enhancing service capacity, and developing partnerships with local businesses. The implementation of SWOT-based strategies is expected to significantly increase sales volume and business competitiveness.
The Influence Of Auditor Competence, Independence, And Professionalism On Audit Quality At Public Accounting Firms In Medan Simarsoit, Fany Anatasya; Sucipto, Tia Novira
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.v4i2.822

Abstract

This study aims to examine the influence of auditor competence, independence, and professionalism on audit quality in Public Accounting Firms (PAF) in Medan. Data were collected through questionnaires distributed to auditors working in various PAFs in the city. The analytical method used is multiple linear regression with the assistance of SPSS software. The results indicate that competence, independence, and professionalism have a positive and significant effect on audit quality, both partially and simultaneously. These findings suggest that auditors with high competence, strong independence, and a high level of professionalism tend to produce higher-quality audits. This study contributes to strengthening audit practices in public accounting firms and serves as a consideration in developing training programs and internal policies. Furthermore, it can be a useful reference for future academic research in the field of auditing and accounting.
The Influence of Leadership Style on Employee Performance at PT Astra International ISUZU, Tbk Medan Branch Damanik, Evo Marisi Tumpal; Simarmata , Bangettua; Sitanggang , Mery Suliyanti H.; Simbolon , Riani
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.v4i2.823

Abstract

This research is entitled The Influence of Leadership Style on Employee Performance at PT Astra International Tbk - Isuzu Medan Branch. This study aims to determine the influence of leadership style on employee performance at PT Astra International Tbk – Isuzu Medan Branch The type of research data used is quantitative data. With data sources using primary and secondary data. The data collection technique used is a questionnaire with the number of samples in this study is 35 employees. The data analysis techniques used are Descriptive Statistical Analysis, namely validity tests, reliability tests, simple linear regression tests and hypothesis tests. Data testing using SPSS program tools. Based on the results of the validity test conducted by the author because R calculates > from the R value of the table, which is above 0.338. So that the questionnaire can be declared valid and can be used as research material. Based on the results of the regression analysis, the data shows the following equation: Y = 15.007 + 0.420. The results show that leadership style (X) has an influence of 0.420 on employee performance (Y). Based on the hypothesis, the partial test (t-test) shows that the leadership style variable (X) has a significant effect on employee performance where the t-value of the > calculation from the t-table is 3.469 > 2.036 with a significant level of 0.001 < 0.05 on employee performance (Y) so that the hypothesis that there is an influence of leadership style on employee performance at PT Astra International Tbk – Isuzu Medan Branch is partially accepted and proven to be true.
The Influence of Service Quality and Product Quality on Customer Satisfaction in Shopee Cosmetic E-Commerce Online Sales Januardi Sidauruk; Rossanty , Yossie
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.v4i2.824

Abstract

This study aims to analyse the effect of service quality and product quality on customer satisfaction in online sales of Shopee e-commerce cosmetics. The method used in this research is a quantitative method with a survey approach through a questionnaire to 100 respondents. The data analysis technique uses multiple linear regression with the help of SPSS. The results showed that service quality and product quality have a positive and significant influence on customer satisfaction. Product quality has a more dominant influence than service quality. The implications of this research provide insight to sellers in e-commerce to improve product quality and service to increase customer satisfaction.
Analysis Of Budget Preparation Methods In The Population And Civil Registration Service Of Nias Regency Zai, Kurniawan Sarototonafo; Hulu, Tri Hartati Sukartini; Waruwu, Noviza Asni; Bu'ulolo, Nanny Artatina
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.v4i2.839

Abstract

Recognizing the importance of the budget in determining the activities to be implemented within the agency, it is crucial to prepare a detailed budget to avoid underfunding or overspending in carrying out these activities. With a budget, each function within the agency, particularly the Nias Regency Population and Civil Registration Office, has the necessary work services to carry out activities as outlined in the budget for a specific period. The purpose of this study is to determine the budget preparation process implemented by the Nias Regency Population and Civil Registration Office. The title of this study is "Budget Preparation Methods at the Nias Regency Population and Civil Registration Office." Based on the results of the analysis and evaluation conducted by the researcher, it can be concluded that a well-designed and detailed budget will yield positive results in activity implementation. Therefore, the researcher recommends that budget preparation at the Nias Regency Population and Civil Registration Office continue to adhere to the budget preparation process established by the government.
Exploring The Potential Of Digital Marketing For Msmes (Case Study: Young Coconut Traders In Ya'ahowu Park, Gunungsitoli) Yuterlin Zalukhu
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.v4i2.840

Abstract

Taman Ya’ahowu is a culinary and entertainment center that has existed around ten years in Gunungsitoli City. At one end of the area, 30 micro-business actors sell fresh young coconuts, offering a unique coastal experience. However, most of these entrepreneurs still rely on conventional marketing methods. This study aims to analyze potential digital marketing strategies to enhance the competitiveness of young coconut micro-businesses. Data were collected through direct interviews with five business informants and Head of Trade Division, Department of Trade and Manpower at the Gunungsitoli City. The results show that only one of the five informants has utilized social media for marketing. This study provides recommendations for digital marketing strategies and empowerment steps for local micro-enterprises to expand market reach, foster customer loyalty, and strengthen business sustainability in the digital era.
Analysis Of Work Stress, Work Conflict And Organizational Commitment To Employee Performance At The Office Of The Baerah Revenue Agency (Bapenda) Of North Sumatra Province Lubis, Ira Handayani; Juniarti, Juniarti; Waruwu , Ahmad Aswan
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.v4i2.841

Abstract

This study was conducted to determine the effect of work stress, work conflict, and organizational commitment on employee performance at the Regional Revenue Agency (Bapenda) of North Sumatra Province. The research approach used was quantitative with a descriptive quantitative research design involving numerical data and statistical analysis using SPSS Version 26. The study population consisted of all civil servants working at the Regional Revenue Agency (Bapenda) of North Sumatra Province, totaling 181 employees. The sampling technique employed was probability sampling using random sampling with the Slovin formula, with a margin of error of 10%, resulting in a sample size of 64 employees. The results of this study indicate that work stress has a positive and significant partial effect on employee performance with a tvalue > ttable (31.613 > 2.00030) and work conflict has a positive and significant partial effect on employee performance with a tvalue > ttable (19.004 > 2.00030), and organizational commitment has a positive and significant partial effect on employee performance with a tvalue > ttable (12.048 > 2.00030). Simultaneously, work stress, work conflict, and organizational commitment have a positive and significant effect on employee performance at the Regional Revenue Agency (Bapenda) of North Sumatra Province, with the calculated Fvalue > Ftable (1224.415 > 2.76). The results of this study indicate that H1 is accepted and H0 is rejected, both partially and simultaneously. The coefficient of determination obtained is 98.3%, with the remaining 1.7% explained by other independent variables not examined in this study.

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