cover
Contact Name
Karona Cahya Susena
Contact Email
karona.cs@unived.ac.id
Phone
+6281374350305
Journal Mail Official
karona.cs@unived.ac.id
Editorial Address
Jl. Meranti Raya No 32, Sawah Lebar Kota Bengkulu, Indonesia
Location
Kota bengkulu,
Bengkulu
INDONESIA
Journal of Management, Economic, and Accounting
ISSN : -     EISSN : 29624134     DOI : -
Core Subject : Economy, Science,
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
Articles 224 Documents
The Influence of Workload and Career Development on Work Performance at the Central Statistics Agency of Palembang City Putri Wulandari; Harahap, Lily Rahmawati; Ermeila, Sri
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.v4i2.882

Abstract

This study aims to evaluate the effect of workload and career development on employee performance at BPS Palembang city, both together and separately. The approach used is quantitative, with primary data obtained through distributing questionnaires to 41 respondents who are employees of BPS Palembang city. The data collected were then analyzed using multiple linear regression methods to identify the relationship between the independent variables (workload and career developmet) and the dependent variable (work performance). The results of the study indicate that workload has a positive and significant effect on employee performance, while career development does not show a significant effect. This finding is supported by the regression coefficient value for workload of 0,295 with a significance level below 0.05. in contrast, career development has a regression coefficient of 0.033 with a significance value of 0.821, which exceeds the threshold of 0.05. the resulting regression equation is Y = 26.960 + 0.295X1 + 0.033X2, where X1 refers to workload and X2 to career development.
The Effect of Work Motivation on Improving the Performance of Employees in the Water Hyacinth Craft Business in Aer Village, Palembang City Anggraini, Puspita; Harahap, Lily Rahmawati; Effendi, RY.; Yani, Ria Astri
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.v4i2.883

Abstract

The purpose of this study is to analyze the relationship between work motivation (X) and employee performance (Y) in the eceng gondok business. A simple linear regression analysis was used to determine the extent to which work motivation affects employee performance. The results show that work motivation significantly influences employee performance, with a regression coefficient of 1.379, a t-value of 4.527, and a significance value of 0.000, indicating a strong and significant relationship. The correlation coefficient (R) of 0.564 indicates a positive relationship between the two variables, while the R-squared value of 0.318 shows that work motivation accounts for 31.8% of the variation in employee performance. This study also found no signs of heteroscedasticity and meets the classical assumptions, making the regression model suitable and valid for explaining the relationship between work motivation and employee performance.
The Effect of Work Environment and Career Development on Employee Job Satisfaction at PT. Sinar Musi Jaya Palembang Utami, Novi; Effendi, RY.; Aryanti, Rahmi; Hermanto, Hermanto
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.v4i2.884

Abstract

The purpose of this study was to determine how employee job satisfaction at PT. Sinar Musi Jaya Palembang is influenced by career development and the work environment. This study used a descriptive quantitative approach for all 65 employees. After questionnaires were collected, multiple linear regression was used to analyze the data. The results showed that, both partially and simultaneously, the work environment and career development programs increase employee job satisfaction. A comfortable, safe, and supportive work environment has been shown to increase employee job satisfaction. Furthermore, a clear, organized, and sustainable career development program also increases employee motivation and loyalty. Therefore, companies must continue to create a pleasant workplace and offer real career opportunities for their employees. This is crucial for increasing job satisfaction, which can positively impact company performance and productivity.
Analysis of the Effects of Paylater Activities on Millennials' Financial Performance in E-Commerce Companies (Case Study of Tokopedia) Wijaya, M Khadri; Harahap, Lily Rahmawati; Aryanti, Rahmi
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.v4i2.885

Abstract

This study aims to analyze the effect of paylater activities on the financial performance of PT GoTo, especially for Gen Z in Palembang City. This research uses quantitative and qualitative approaches. Quantitative data obtained from the company's financial statements and historical data from many paylater users, analyzed using financial ratios and also using the VAR test. Qualitative data was obtained from a questionnaire distributed to 100 Gen Milenial respondents who were interested in investing in stocks. Statistical analysis using the VAR test was conducted to see if there was a difference between the two companies. The results showed that the effect of paylater activity had an effect on the financial performance of PT GoTo. The financial performance of the two companies did not show a significant difference in the profit ratio, solvalbility ratio, and activity ratio, but in the liquidity ratio showed a significant difference. Gen-Milenial Palembang city has a high interest in the use of paylater, most of them are not actively using it due to financial constraints and limited knowledge of using paylater.
The Influence of Word of Mouth and Price on the Decision to Purchase a Used Car at the Giat Motor Palembang Showroom Wulandary, Ayu; Naruliza, Esty; Aryanti, Rahmi
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.v4i2.886

Abstract

Car sales in Indonesia continue to increase, including at the Giat Motor Palembang Showroom. One of the factors influencing consumer purchasing decisions is word of mouth and price. Word of mouth is a form of indirect promotion through consumer recommendations, while price is the value paid to obtain a product or service. This study aims to analyze the simultaneous and partial effects of word of mouth and price on car purchasing decisions. This study uses a quantitative method with multiple linear regression analysis. The population in this study consists of consumers who have purchased cars at the Giat Motor Palembang Showroom, with a sample of 88 respondents obtained through the distribution of questionnaires. The testing was conducted through validity and reliability tests, classical assumption tests, and hypothesis testing. The results of the study indicate that word of mouth and price simultaneously have a significant influence on the decision to purchase a used car. The coefficient of determination shows that 48.9% of purchasing decisions can be explained by these two variables, while the remainder is influenced by other factors. Partially, both also have a positive and significant influence on purchasing decisions. Thus, the hypotheses in this study are accepted.
The Effect of Job Specifications and Training on the Performance of Employees at the Education Office of Palembang City Napa Urbach; Naruliza, Esty; Mario, Asma; Yani, Ria Astri
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.v4i2.887

Abstract

This study aims to determine the influence of job and training specifications on the Palembang City Education Office both simultaneously and partially. This study uses quantitative data. The sample method was used for 97 respondents with an error level of 10% or 0.1. The object of the research is all employees. The data used is primary data by distributing questionnaires directly to employees of the Palembang City Education Office. The test was carried out with SPSS version 26 through validity and reliability tests, classical assumption tests and hypothesis tests. The results showed that the value of the determination coefficient (R2) was 0.557 which means that the independent variable (X) affected 55.7% of the variable while the remaining 44.3% was influenced by other variables. Therefore, it can be concluded that silently and partially the specification of work and training has a significant effect on.
The Influence Of Financial Digitalization On The Operational Efficiency Of Culinary Sector Msmes With Financial Literacy As A Mediating Variable Meidy , Rozie; Khasanah , Siti Fatimatul
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.v4i2.889

Abstract

The purpose of this study is to examine the influence of financial digitalization on the operational efficiency of culinary sector MSMEs with financial literacy as a mediating variable. Several key issues addressed in this research include limited access to relevant training programs, low levels of financial understanding or literacy, limited financial resources, and inadequate technological infrastructure. The sample in this study consists of 82 culinary MSMEs located in Musi Rawas Regency. Data collection was conducted using questionnaires, and the analytical method employed is Structural Equation Modeling (SEM) using Smart PLS 3.0 software. The results of the study indicate that the first hypothesi financial digitalization affects the operational efficiency of MSMEs is supported. The second hypothesis financial digitalization affects financial literacy is also supported. Furthermore, the third hypothesis financial digitalization through financial literacy affects the operational efficiency of MSMEs is accepted.
The Influence Of Educational Background, Accounting Knowledge, Work Experience, And Business Size On The Implementation Of The Accounting Cycle With External Support As A Moderating Variable In Msmes In Kandis Village, Siak Regency Siburian, Winda Utami Br; Chrisna, Heriyati; Dwilita, Handriyani
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.v4i2.890

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. This study aims to analyze the influence of educational background on the implementation of the accounting cycle in Micro, Small, and Medium Enterprises (MSMEs) in Kandis Village, Siak Regency, and to examine the role of external support as a moderating variable. This research employs a quantitative approach, with data collected through questionnaires distributed to MSME actors. Regression analysis results show that educational background has a positive and significant effect on the accounting cycle of MSMEs, as indicated by a t-value of 3.320 > t-table of 2.060 and a significance level of 0.003 < 0.05. However, the interaction test results reveal that external support does not moderate the relationship between educational background and the accounting cycle, with a significance value of 0.811 > 0.05. These findings are consistent with the Theory of Planned Behavior, which states that perceived behavioral control affected in this context by the level of education plays an essential role in shaping individual intention and behavior. Therefore, education is a key factor in enhancing the ability of MSME actors to effectively implement the accounting cycle, regardless of the presence of external support.
The Effect Of Person Organization Fit And Job Satisfaction On Organizational Citizenship Behavior (OCB) In Uptd Bengkulu Job Training Employees Jumadi, Muhammad; Ekowati, Sri
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.v4i2.891

Abstract

This study aims to determine the influence of person organization fit and job satisfaction on organizational citizenship behavior (OCB) in employees of UPTD Job Training Bengkulu, both partially and simultaneously. The object of this study is 49 employees of the Bengkulu Labor UPTD. In this study, the author used a data collection method by observation and distributing questionnaires. The data analysis techniques used in this study used instrument tests, respondent response analysis, classical assumption tests, multiple linear regression analysis, determination coefficients (R2) and hypothesis tests. The results of this study show that person organization fit has a positive and significant effect on organizational citizenship behavior (OCB) in employees of UPTD Job Training Bengkulu. Then the job satisfaction variable showed a positive and significant influence on organizational citizenship behavior (OCB) in employees of UPTD Job Training Bengkulu. So, from the results of the research that has been carried out, it can be concluded that person organization fit and job satisfaction have a partial and simultaneous effect on organizational citizenship behavior (OCB) in employees of UPTD Job Training Bengkulu.
Design And Development Of A Web-Based Disaster Incident Reporting Information System For BPBD Binjai Aminmahrup, Ridwan Setiawan; Simatupang, Andri Josua Ruhut; Nasution, Muhammad Fariyandi; Kurniawan, Fahmi
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.v4i2.892

Abstract

This study aims to design and develop a web-based information system for recording disaster incident reports at BPBD Binjai. The system is developed to assist officers in managing disaster report data more efficiently. Currently, the data collection process is still conducted manually, such as writing on paper or using basic applications like Microsoft Excel. This condition results in difficulties when retrieving old data, a high risk of data loss, and slower data entry processes. The system development follows the waterfall method, which includes the stages of requirement analysis, system design, implementation, testing, and maintenance. The final result of this study is expected to improve the efficiency of disaster incident report management, accelerate decision-making processes, and serve as a digital solution that supports the duties of BPBD Binjai in disaster response and management.