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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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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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Sustainable Linked Loans And The Blue Economy Wanta, Derry; Mardianti , Ismi; Noviantoro , Rinto
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.v4i2.842

Abstract

A Sustainable Linked Loan (SLL) is a loan that encourages the borrower to achieve ambitious sustainability performance targets. It specifically sets the link between sustainability goals and sustainability performance targets, measures the level of sustainability improvement, and ensures transparency through post-loan reporting. This research aims to see how SLL can improve companies in achieving sustainability performance targets and supporting the blue economy. This research uses a skinative method with the results showing that SLL provides the potential for lower borrowing costs for borrowers who succeed in sustainability espescily in blue sector . SLL can be one of the funding instruments in the development of a blue economy for the aqua culture sector.
Analysis Of The Business Development Strategy Of The "Lamhot" Staple Food Stalls In Facing Operational Obstacles And Market Competition In Sunggal District, Deli Serdang Regency Sitorus, Indra Benny; Sari , Dian Septiana
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.v4i2.849

Abstract

This study analyzes the development strategy of Lamhot Grocery Stores in facing operational constraints and competition in Sunggal District. Staple food stalls face challenges from modern minimarkets, limited capital, stock management, and transaction recording. This qualitative research uses interviews, observations, and documentation, analyzed with the Miles and Huberman model. Results show strengths in location, customer relationships, and pricing; weaknesses in financial recording and product variations. Opportunities come from stable demand, while threats come from modern retail and changing consumption. Suggested strategies include improving recordkeeping, diversifying products, improving services, digital promotion, and managing working capital to improve business competitiveness.
The Influence Of Work Environment And Work Motivation On Employee Work Productivity At The North Sumatra Province DPRD Office Tampubolon , Sinta Romarito; Insan , Yalzamul; Robain , Wilchan
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.v4i2.852

Abstract

This study aims to analyze the influence of the work environment and work motivation on employee productivity at the Secretariat of the Regional House of Representatives (DPRD) of North Sumatra Province. Specifically, the study examines the effects of the work environment and work motivation both partially and simultaneously on work productivity. The approach used is quantitative with a survey method, involving the distribution of questionnaires to 71 respondents. Collected data were analyzed using multiple linear regression with the help of SPSS version 26. The results show that partially, the work environment does not have a significant effect on employee productivity (significance value 0.457 > 0.05), while work motivation has a significant partial effect on employee productivity (significance value 0.022 < 0.05). Simultaneously, both independent variables have a significant effect on employee productivity with a significance value of 0.031 and a coefficient of determination (R²) of 0.096. This indicates that 9.6% of the variation in employee productivity can be explained by these two variables.
The Effect Of Cash Ratio (CR) And Debt To Equity Ratio (DER) On Return On Equity (ROE) At Pt Ace Hardware Tbk 2012-2024 Fadli , Achmad Agus Yasin; Purwantina , Finka
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.v4i2.858

Abstract

This study aims to analyze the effect of Cash Ratio (CR) and Debt to Equity Ratio (DER) on Return on Equity (ROE) at PT Ace Hardware Tbk during the period 2012–2024. The method used is a quantitative approach. The data used are secondary data in the form of the company's annual financial reports, and are processed using SPSS. The results of the partial test (t test) show that Cash Ratio (CR) has an effect on Return On Equity (ROE) (t count -7.033; sig. 0.001), while Debt to Equity Ratio has no effect (t count -1.434; sig. 0.182). The simultaneous test (F test) shows that Cash Ratio (CR) and Debt to equity ratio (DER) together have an effect on Return On Equity (ROE), with a calculated F value of 27.596 and a significance of 0.01. This study indicates that liquidity, as measured by the Cash Ratio (CR), plays a significant role in improving a company's financial performance, while capital structure, as measured by the Debt to Equity Ratio (DER), shows no effect. Therefore, liquidity management is a crucial factor in efforts to improve Return on Equity (ROE) at PT Ace Hardware Tbk.
Analysis Of The Preparation Of Financial Reports For Micro, Small And Medium Enterprises In The Boiler Chicken Farming Business In Sampe Cita Village Based On The Emkm Sak Bukit, Kezia Evangglin; Chrisna, Heriyati; Franita, Riska
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.v4i2.862

Abstract

This study aims to provide an overview of the preparation of financial reports by broiler chicken farms based on their compliance with accounting principles and to explain their sources of capital and financial performance. The object of this study is Muhtar Keliat's broiler chicken farm, which operated from February to November 2024. This is a descriptive quantitative study using a case study approach. Data collection was conducted through documentation and analysis of financial reports. The results indicate that the financial reports have been prepared in a simple manner but do not fully comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The business capital is entirely sourced from the owner, with no loans or liabilities. Profit and asset information have been recorded, but cash flow statements and notes to the financial statements have not been included. Challenges encountered in preparing the reports include a lack of accounting understanding and the lack of ongoing guidance in preparing standard-compliant financial reports. This impacts business owners' limited ability to use financial reports as a basis for optimal decision-making.
Analysis Of Competencies, Work Discipline And Work Environment On Job Satisfaction At PT ISS Indonesia Medan Branch Telaumbanua, Darman; Hasibuan, Hasrul Azwar
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.v4i2.870

Abstract

This research was conducted with the aim of determining the influence of competence, work discipline and work environment on the job satisfaction of employees of PT. ISS Indonesia Medan Branch. The approach of this research uses quantitative and descriptive. Where seen from the type of data, this study uses a quantitative approach, but in terms of research explanation uses a descriptive approach. The population in this study is all employees of PT. ISS Indonesia Medan Branch which totals 46 people. The sample in this study uses a saturation or census technique where all members of the population are used as a sample of 46 employees. The author collected research data by distributing a questionnaire and then analyzed the data using multiple linear regression formulas, t-tests, f tests, and determination coefficients processed using the SPSS22 application. The results obtained from this study are (1) There is a significant influence between competence on employee satisfaction, (2) There is a significant influence between work discipline on employee satisfaction, (3) There is a significant influence between work environment on employee satisfaction, (4) There is a significant influence between competence, work discipline and work environment on employee satisfaction where the value of F-calculation (638,696) is greater than the F-table (2.59) with a probability of sig 0, 000 < 0.05. Meanwhile, based on the results of the determination coefficient, it shows (98.9%) which can be explained as the magnitude of the influence of the variables of competence, work discipline and work environment on employee satisfaction while the remaining 1.1% is found in variables outside the study.
Financial Ratio Analysis To Assess Financial Performance PT. Timah Tbk 2019–2023 Sibarani, Romida Br; Crisna , Heriyati; Maysara , Renny
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.v4i2.873

Abstract

This study aims to analyze financial ratios to assess the financial performance of PT. Timah Tbk for the 2019-2023 period. The research method used is descriptive quantitative. This study analyzes the profitability, liquidity, solvency, and activity ratios of PT. Timah Tbk for the 2019-2023 period as the research sample. The author used secondary data sources, namely data collected from the financial statements of PT. Timah Tbk listed on the Indonesia Stock Exchange through the website www.idx.co.id for the 2019-2023 period. The results indicate that in terms of profitability ratios, the company's ROE ratio can be considered unfavorable, while its NPM ratio can be considered quite good. Liquidity ratios indicate that the current ratio is good and the quick ratio is not good. Meanwhile, the company's solvency ratios, the DER and DAR ratios, are considered unfavorable because the resulting ratios are still below the applicable standards. In terms of activity ratios, the TATO ratio and inventory turnover ratio for the 2019-2023 period can be considered unfavorable.
Implementation Of Seabank Digital Banking Technology And Its Impact On Community Economic Empowerment In Dumai City Prabowo, Edy; Agnes, Agnes; Irawan, Metha Angelina; Wulandari, Putri; Sheltya, Sheltya; Laia, Yolanda Putri Anastashya
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.v4i2.804

Abstract

This study aims to analyze the implementation of SeaBank's digital banking technology and its impact on community economic empowerment in Dumai City using a descriptive qualitative approach. Research data were obtained through in-depth interviews with SeaBank customers, observation of application usage, and analysis of documentation from SeaBank's 2024 annual report and various related journals. The results of the study show that SeaBank has succeeded in increasing financial inclusion in Dumai City through innovative features such as digital account opening, daily savings interest, and transactions without administration fees, thus facilitating access to financial services for the community and MSMEs. The significant increase in the number of customers, transaction volume, and credit distribution during 2024 proves the effectiveness of SeaBank's digital transformation in driving local economic growth. However, challenges such as low financial literacy and limited digital infrastructure are still major obstacles that need to be overcome so that the benefits of digital banking can be felt evenly. This study recommends increasing financial literacy education, developing digital infrastructure, and strengthening collaboration between SeaBank, the government, and other stakeholders to support sustainable community economic empowerment in Dumai City.
The Influence Of Discipline And Work Environment On Employee Performance At PT Smarco Mandiri Sukses Juniarti, Juniarti; Pohan, Syahrial Hasanuddin; Bana, M. Haidir Alisyah
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.v4i2.880

Abstract

Work environment on employee performance at PT Smarco Mandiri Sukses. The approach method used is a quantitative approach with a quantitative descriptive research type in the form of numbers and statistical analysis using SPSS Version 26. The population of this study is all permanent and honorary employees who work at PT Smarco Mandiri Sukses, totaling 182 employees, while the sampling technique is Probability Sampling with the technique used is Random Sampling using the Slovin formula with an error rate of 10%, so the sample of this study is 65 employees. The results of this study indicate that discipline has a positive and significant partial effect on employee performance with a calculated t value > t table (7.559 > 1.99897) and the work environment has a positive and significant partial effect on employee performance with a calculated t value > t table (6.016 > 1.99897), and simultaneously discipline and work environment have a positive and significant effect on employee performance at PT Smarco Mandiri Sukses with a calculated f value > ft table (105.821 > 3.15). The results of this study indicate that H1 is partially and simultaneously accepted and H0 is rejected. The resulting coefficient of determination is 76.6%, with the remaining 23.4% explained by other independent variables not examined in this study.
The Influence Of Firm Size, Leverage, Profitability And Manajerial Ownership On Earnings Management In Consumer Goods Industry Companies Listed On The Indonesia Stock Exchange Widya Nizrina; 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.v4i2.881

Abstract

This study aims to determine the effect of firm size, leverage, profitability and manajerial ownership on earnings management in consumer goods industry companies listed on the Indonesia Stock Exchange. This research is a quantitative research. The sampling method was carried out using a purposive sampling technique. This study uses secondary data, namely from the financial reports of consumer goods industry companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sample used in this study was 102 company data, with 30 outlier company data, so that the total sample used was 72 company data. The data analysis used was multiple linear regression analysis using the SPSS Version 31 program. Based on the results of the data processing it can be concluded that firm size, leverage, profitability and manajerial ownership simultaneously doens’t have a significant effect on Earnings Management in consumer goods industry companies listed on the Indonesia Stock Exchange for the 2021-2013 period.

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