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Karona Cahya Susena
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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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The Effect Of Rice Processing Optimization On Improving Production Management In Farmer Groups In Lauru Fadoro Village, Afulu District, North Nias Regency Lase, Ranto Riston; Zai, Kurniawan Sarototonafo; Bate'e, Maria Magdalena; 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.v4i2.919

Abstract

This study uses quantitative research which aims to determine the effect of rice processing optimization on increasing production management in farmer groups in Lauru Fadoro Village, Afulu District, North Nias Regency. The method in this study uses a quantitative method, with the data analysis technique used is simple linear regression, the population in this study were members of farmer groups totaling 40 heads of families and a sample of 40 respondents. The test results show that for the results of the hypothesis test, the t-count value is 20,595 with a significant value of 0.000. Where the significance limit is 0.05 with a t table value of 2,024 which indicates that the calculated t value> t table (20,595> 2,024) which means that Ha is accepted and Ho is rejected. So it can be concluded that there is an effect of rice processing optimization on improving production management in farmer groups in Lauru Fadoro Village, Afulu District, North Nias Regency. And for the R Square determination coefficient test (R2), a value of 0.918 was obtained which was then entered into the formula KD = r2 x 100% or KD = 0.918 x 100% = 91.8%. So that the effect of rice processing optimization on improving production management is 91.8% and the remaining 8.2% are variables that are not examined or have no effect in this study.
The Effect Of Return On Equity, Debt To Equity Ratio, And Current Ratio On Profit Growth At Pt Tower Bersama Infrastructure Tbk Period 2015-2024 Wulandari, Syifa Tri; Fadli, Achmad Agus Yasin
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.v4i2.920

Abstract

This study aims to determine the effect of Return On Equity, Debt to Equity Ratio, and Current Ratio on profit growth at PT Tower Bersama Infrastructure Tbk during the period 2015 to 2024. The analysis results show that the Adjusted R square value is 56.9% while the remaining 43.1% is influenced by other factors outside this research model. Partially, Return On Equity has no significant effect on earnings growth with a Tcount value of 2.207 < Ttable 2.447 and a significance of 0.069> 0.05. Debt to equity Ratio has a negative and significant effect on earnings growth with Tcount -3.464 > Ttable 2.447 and a significance value of 0.013 < 0.05. Current Ratio (CR) has no significant effect on earnings growth with Tcount 0.228 < Ttable 2.447 and significance 0.827 > 0.05. Together, the three independent variables have a significant effect on earnings growth, with an Fcount of 4.953> Ftable 4.76 and a significance value of 0.046 <0.05.
Teacher Performance Is Influenced By Leadership Style, Compensation And Organisational Commitment: A Case Study At Sinar Timur Junior High School, Batam Dabur, Feliks; Leto , Fransiska
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.v4i2.921

Abstract

This research aims to determine the impact of the Leadrship Style, Compensation and the Organisational Commitment on Teacher Performance in Sinar Timur's junior high school Batam. Data collection techniques in this study the form of library studies, interview and disseminating questionnaires. Research conducted using samples as much as 10 respondents. The results of the study with a significant level of 5% showed that: (1) The leadership style variable a have effect on teacher performance, this is seen from the significant value of 0.000 smaller than 0.05 and the value of Tcount 12,695 > Ttable 2,306. (2) The compensation have effect on teacher performance, this is seen from the significant value of 0.002 smaller than 0.05 and Tcount 5,157 > Ttable 2,306. (3) The organizational commitment have effect on teacher performance, this is seen from the significant value of 0.000 smaller than 0.05 and Tcount 2,496 > Ttable 2,306. (4) The leadership style variable, compensational and organizational commitment together affect the teacher performance by 89,1% and the remaining 10,9% in influenced by other factors beyond the research variable used, this is evident from the value of Fcount 100,668 > Fteble 3.862 with significant 0.000 < 0,05.
The Influence Of Supply Chain Management On Consumer Loyalty At CV Jaya Plafon, Gunungsitoli City Hulu, Juli Herdiman; Kakisina, Sophia Molinda; Harefa, Idarni; Zebua, Serniati
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.v4i2.922

Abstract

This study aims to analyze the effect of supply chain management on consumer loyalty at CV Jaya Plafon, Gunungsitoli City. The background of the study indicates a decline in consumer loyalty, indicated by a consistent downward trend in the number of customers purchasing cement and iron products from March to June 2025. This decline is strongly suspected to be related to suboptimal supply chain management, such as stockouts, late deliveries, and unclear product information.The research method used was quantitative. Data were collected through questionnaires distributed to 88 respondents, who were CV Jaya Plafon consumers who met the purposive sampling criteria. The independent variable in this study was Supply Chain Management (X), with indicators of inventory availability, product variety, low cost, and product quality. The dependent variable was Consumer Loyalty (Y), with indicators of repeat purchases, customer retention, and recommendations. Data were analyzed using simple linear regression with SPSS version 27 software, preceded by validity, reliability, normality, and heteroscedasticity tests.  The results indicate that supply chain management has a positive and significant effect on customer loyalty at CV Jaya Plafon in Gunungsitoli City. This is evidenced by the calculated t-value of 7.771, which is greater than the t-table of 1.98793, and the significance value of 0.000, which is less than 0.05. The coefficient of determination (R²) of 0.412 (41.2%) indicates that 41.2% of the variation in customer loyalty can be explained by supply chain management, while the remaining 58.8% is influenced by factors outside the research model. These findings underscore the importance of effective supply chain management in building and maintaining customer loyalty in the building materials retail sector.
Analysis Of The Accounting Information System For Cash Receipts And Disbursements At PT Pos Indonesia (Persero) Gunungsitoli Branch Zebua, Jul Alvandi Samolala; Zai, Kurniawan Sarototonafo; Zebua, Dedi Irawan; Waruwu, Noviza Asni
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.v4i2.923

Abstract

This study aims to analyze the accounting information system used in the process of cash receipts and disbursements at PT Pos Indonesia (Persero) Gunungsitoli Branch Office. The accounting information system functions as a tool to record, manage, and convey financial information systematically in order to support the smooth operation of the company. In practice, the company has implemented a Standard Operating Procedure (SOP) as a guideline for financial activities. However, it has not yet been supported by a flowchart, which plays an important role in visually describing the process flow and facilitating task comprehension and execution. This research uses a descriptive qualitative method with data collected through observation, interviews, and documentation. The results show that the cash receipt system is carried out through several service units such as Oranger Counter, Oranger Mobile, Post Agents, and Sub-Branch Offices, with recordings based on the Point of Sales (POS) system. Cash disbursements are made for essential operational needs and are submitted through a fund request form by each division, approved by the branch head, and processed through the Entry Pra-NPP system by the head office. Based on these findings, it can be concluded that the implemented accounting information system has not fully met the criteria of an ideal system. This is due to the absence of a visualized workflow in the form of a flowchart that could clarify work procedures, accelerate understanding, and reduce the potential for procedural errors. Therefore, the preparation and implementation of a flowchart are strongly recommended as a complement to the existing SOP.
Evaluation Of The Accounts Receivable Collection System For Goods Deliveries At PT. Pos Indonesia (Persero) Gunungsitoli Branch Telaumbanua, Rinaldi Emmanuel; Waruwu, Noviza Asni; Serniati Zebua; Kurniawan Sarototonafo Zai
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.v4i2.924

Abstract

This research, entitled “Evaluation of the Accounts Receivable Collection System for Goods Delivery at PT Pos Indonesia (Persero) KC Gunungsitoli”, aims to evaluate the effectiveness of the receivables collection system, identify the obstacles encountered, and provide recommendations for improvement to enhance receivables collectibility and maintain the company’s cash flow stability. The research method used is descriptive qualitative, with data collected through interviews, documentation, and literature studies. The results show that the collection procedure has a clear workflow, starting from transaction recording, monthly recapitulation, preparation of billing documents, and invoice delivery to partners at the beginning of each month. However, the implementation still faces several challenges, including late payments from partners due to internal administrative issues, the absence of late payment penalties or incentives for early payment, and the suboptimal use of technology such as the automatic reminder feature in SAP. Based on these findings, this study recommends implementing an integrated digital collection system, improving collection policies, increasing the intensity of communication with partners, strengthening real-time receivables monitoring, and enhancing staff competencies in collection management. By applying these measures, the company is expected to improve the effectiveness of its receivables collection system, accelerate cash turnover, and reduce the risk of uncollectible accounts.
Task Masking Among Generation Z Employees: A Conceptual Framework For Understanding Performative Productivity In Contemporary Workplaces Supriadi, Supriadi
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.v3i2.925

Abstract

This conceptual paper introduces and theoretically examines the emerging phenomenon of task masking among Generation Z employees. Task masking refers to performative productivity behaviors, where young workers appear busy and productive while actually concealing a lack of meaningful output. This study develops a comprehensive theoretical framework to understand how such behaviors emerge as responses to organizational control mechanisms, such as return-to-office (RTO) mandates and presence-based evaluations. By synthesizing insights from workplace observations, media reports, and preliminary organizational studies, the paper conceptualizes task masking as a three-dimensional construct: performative visibility, productivity simulation, and output avoidance. The proposed theoretical model links organizational antecedents—including micromanagement and attendance-based assessment—to task masking behaviors and their consequences at both individual and organizational levels. Five theoretical propositions are offered for future empirical testing. In terms of practical implications, organizations are encouraged to reassess productivity measurement systems that reward appearances over actual contributions. Management practices should align with contemporary workforce expectations, emphasizing autonomy and outcome-based evaluation. This paper contributes original value by introducing task masking as a novel theoretical construct in organizational behavior literature. It offers the first systematic conceptual framework to understand this growing phenomenon among Generation Z employees, calling for further empirical validation across diverse work settings.
The Influence Of Product Quality, Service Quality, And Promotion On Purchasing Decisions At PT. KOI Cafe Indonesia At Palembang Icon Mall Ariani, Elsa Septi; Andriyani, Ima; Mayasari, Veny
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.v4i2.926

Abstract

This study aims to determine the influence of Product Quality, Service Quality, and Promotion on Purchasing Decisions at PT. KOI Cafe Indonesia. The sample in this study was 99 consumers of PT. KOI Cafe Indonesia. The analysis technique used was multiple linear regression analysis, processed using the computer program Statistical Product and Service Solution (SPSS) version 26. The results of the study indicate that Product Quality, Service Quality, and Promotion simultaneously influence Purchasing Decisions. This is proven through statistical testing, which indicates that the null hypothesis is rejected, thus accepting the alternative hypothesis. Partially, each of the independent variables—Product Quality, Service Quality, and Promotion—also proved to influence Purchasing Decisions. This conclusion is based on a significance value smaller than the predetermined probability limit, indicating that the influence is statistically acceptable.
The Impact Of Inflation And Bank Indonesia Exchange Rate On Stock Prices Of PT Goodyear Indonesia Tbk For The Period 2015-2024 Anggriana, Dina; Sutiman, Sutiman
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.v4i2.927

Abstract

This research aims to analyze the influence of inflation and Bank Indonesia's exchange rate on the stock price of PT Goodyear Indonesia Tbk during the period 2015-2024. The research methodology employed is descriptive quantitative. Secondary data were obtained from the company's annual reports, Bank Indonesia, the Central Statistics Agency (BPS), and the Indonesia Stock Exchange. Data analysis techniques utilized descriptive statistics, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination analysis using SPSS version 27. The research findings indicate that partially, inflation has a positive and significant effect on stock prices with a calculated t-value of 4.348 > t-table 2.44691 and significance of 0.003 < 0.05. Bank Indonesia's exchange rate has a negative and significant effect with a calculated t-value of -3.549 > t-table 2.44691 and significance of 0.009 < 0.05, where every 1 rupiah/dollar weakening of the rupiah causes a decrease in stock price of 0.270 rupiah. Simultaneously, both variables have a significant effect with a calculated F-value of 19.310 > F-table 4.74 and significance of 0.001 < 0.05, and an R-square value of 0.847, explaining 84.7%. This means that the inflation and Bank Indonesia's exchange rate variables are able to explain 84.7% of the variability in PT Goodyear Indonesia Tbk's stock price, while the remaining 12.3% is explained by other factors not examined in this study. This research provides valuable contributions for investors in making investment decisions and for company management in developing macroeconomic risk mitigation strategies.
Land And Building Tax (PBB) In Efforts To Increase Local Revenue In Lubuklinggau City Ayub, Ayub; Sudarmiyati, Sudarmiyati; Zabad, Imam Alfairus
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.v4i2.928

Abstract

This study is purposed to determine the optimization of land and building tax (PBB) collection in increasing regional revenue in terms of expanding the revenue base, strengthening the collection process, and improving supervision in the city of Lubuklinggau. This study employs a qualitative method, with the types and sources of data consisting of primary and secondary data. Primary data was obtained through observation and interviews, while secondary data was sourced from documentation related to the study. The data analysis techniques used in this study include data reduction, data display, and conclusion drawing/verification. The research results indicate that the optimization of Land and Building Tax (PBB) collection in Lubuklinggau City is not yet optimal. This is due to ineffective collection implementation and weak oversight. In terms of expanding the revenue base, efforts have been made optimally, as evidenced by the initiative of the Regional Revenue Agency (Bapenda) to collaborate with the Population and Civil Registration Office (Disdukcapil) for data synchronization, as well as collaboration with Bank Sumsel Babel and various other payment channels to facilitate the public in fulfilling their tax obligations. However, in terms of strengthening the collection process, implementation has not been maximized due to low taxpayer awareness and the lack of strict oversight and penalties for violators. Meanwhile, oversight aspects have also not been optimal due to the lack of routine monitoring and limited available oversight resources. These conditions have led to low taxpayer compliance rates, ultimately resulting in sub-optimal PBB revenue collection.

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