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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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Working Capital Analysis In Increasing Profitability At The Gunungsitoli BNKP PLKT Giawa, Doniusman; Telaumbanua, Aferiaman; Bate'e, Maria Magdalena; Zai, Kurniawan Sarototonafo
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.v4i2.929

Abstract

At PLKT BNKP Gunungsitoli, the researcher found that the lack of efficiency in working capital management—particularly in optimizing the use of current assets such as cash, receivables, inventory, and payables—has resulted in a long cash conversion cycle, thereby limiting the profitability achieved.The purpose of this study is to analyze working capital in improving profitability at PLKT BNKP Gunungsitoli. Data collection techniques include observation and analysis of the company’s financial statements. This research employs a descriptive quantitative method with a ratio analysis approach.The results show that the financial performance of PLKT BNKP Gunungsitoli for the period 2022–2024 experienced a downward trend in cash turnover, receivables turnover, and inventory turnover, as well as fluctuations in payables turnover, all of which remain below industry standards. This indicates low efficiency in working capital management, which can potentially disrupt cash flow and profitability. The ROA also declined from 6.96% to 3.32%, indicating inefficiency in asset utilization. The company needs to improve strategies for managing cash, receivables, inventory, and payables, as well as enhance operational efficiency to strengthen overall financial performance.
The Influence Of Job Satisfaction, Continued Commitment, And Work Environment On The Organisational Citizenship Behaviour Of Employees At The Special Region Of Yogyakarta Provincial Transportation Agency: Usada, Dinda Theresia; Kurniawan, Ignatius Soni; Kusuma, Nala Tri
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.v4i2.931

Abstract

The phenomenon of low employee voluntary behavior to go beyond their roles, or organizational citizenship behavior (OCB), remains a challenge in the government sector, including at the Department of Transportation of the Special Region of Yogyakarta. Low OCB can hinder the effectiveness of public services because employees only work according to their job descriptions without making extra contributions. Based on the differing findings of previous research regarding factors influencing OCB, this study was conducted to examine the influence of job satisfaction, continuous commitment, and work environment on OCB. This study employed a quantitative approach with a population of 50 employees, who were also used as the sample through a census technique. Data was collected using a five-point Likert scale questionnaire, then analyzed with multiple linear regression using SPSS. The research results show that job satisfaction, continuous commitment, and work environment have a positive and significant effect on OCB. These findings support the social exchange theory (SET) framework, which asserts that reciprocal interactions between employees and the organization encourage the emergence of extra-role behavior. The practical implications of this research emphasize the importance of increasing job satisfaction, strengthening employee commitment, and creating a conducive work environment to enhance OCB and support organizational performance.
The Effect Of Current Ratio (CR) And Debt To Asset Ratio (DAR) On Return On Equity (ROE) At Pt Telkom Indonesia (TELKOM) Persero Tbk For The Period 2006 – 2024 Fadli, Achmad Agus Yasin; Rahman, Fitria Annisa
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.v4i2.932

Abstract

This research aims to determine the effect of Current Ratio (CR) and Debt to Asset Ratio (DAR) on Return On Equity (ROE) both partially and simultaneously at PT Telkom Indonesia (Telkom) Persero Tbk. The research method used is a quantitative method. The population in this study is all annual financial reports of PT Telkom Indonesia (Telkom) Persero Tbk. The sample used in this study is the financial position report and income statement from 2006 to 2024. The data analysis techniques used are descriptive analysis, classical assumption test, determination coefficient test, multiple linear regression analysis, and hypothesis test. The results of this study indicate that partially the Current Ratio (CR) variable has no effect and is not significant on Return On Equity (ROE) at PT Telkom Indonesia Tbk. While partially the Debt to Asset Ratio (DAR) variable has an effect on Return On Equity (ROE). Current Ratio (CR) and Debt to Asset Ratio (DAR) together do not have a significant effect on Return On Equity (ROE) at PT Telkom Indonesia Tbk. for the period 2006 – 2024.
Implementation Of PSAP No. 11 In The Preparation Of Consolidated Financial Reports At The Secretariat Of The West Nias Regency DPRD Daeli, Mujur Kurniawati; Zai, Kurniawan Sarototonafo; Kakisina, Sophia Molinda; Zebua, Fakta Solala
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.v4i2.933

Abstract

This study aims to examine the extent to which Government Accounting Standards Statement (PSAP) No.11 has been implemented in the preparation of consolidated financial statements at the Secretariat of the DPRD of Nias Barat Regency. The research method used is a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. The results indicate that the implementation of PSAP No.11 has been fairly well executed, as evidenced by the preparation of consolidated reports such as the Budget Realization Report (LRA), Statement of Changes in Budget Surplus (LPSAL), Balance Sheet, Operational Report (LO), Cash Flow Statement (LAK), and Statement of Changes in Equity (LPE) in accordance with the standards. However, there are still obstacles, including limited human resources in understanding the technical aspects of eliminating inter-unit transactions and the suboptimal use of information systems. This shows that although the implementation of PSAP No.11 is aligned with the applicable standards, it requires capacity building for human resources and optimization of technology to support more accurate, transparent, and accountable financial reporting.
Analysis Of The Age Of Uncollectible Accounts Receivable At The Tirta Umbu Drinking Water Company Of Nias Regency Lase, Lely Kristiani; Zebua, Dedi Irawan; Zebua, Serniati; Zai, Kurniawan Sarototonafo
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.v4i2.934

Abstract

This study aims to analyze the Uncollectible Accounts Receivable at Perumda Air Minum Tirta Umbu, Nias Regency, and its impact on the company’s liquidity and financial sustainability. The research method employs a quantitative approach with receivables aging analysis (aging schedule) based on customer arrears reports and financial statements for the period 2022–2023. The results indicate weak effectiveness in managing receivables, influenced by customer payment delays, suboptimal collection systems, and limited internal supervision. The study recommends improvements in collection procedures, the implementation of strict sanctions for delinquent customers, strengthening of administrative systems, and training for collection staff to enhance the effectiveness of receivables management and maintain the financial health of Perumda Air Minum Tirta Umbu, Nias Regency.
The Effect Of Capital Structure, Profitability, And Liquidity On Company Value In Coal Subsector Mining Companies Listed On The Indonesia Stock Exchange 2019-2023 Period Irwan, Valenius; Diana Riyana Harjayanti
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.v4i2.936

Abstract

This study aims to determine the effect of capital structure, profitability, and liquidity on firm value. The object of this research is coal sub-sector mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research uses a quantitative approach with a descriptive-associative method. The sampling technique applied is purposive sampling, resulting in seven selected companies as the research sample. The secondary data collected were analyzed using panel data regression with the assistance of EViews 13 software. The results show that, partially, capital structure as measured by Debt to Equity Ratio (DER) and profitability as measured by Return on Assets (ROA) have a positive and significant effect on firm value. Conversely, liquidity as measured by CR does not have a significant effect on firm value (PBV). Simultaneously, the three independent variables have a significant effect on firm value as measured by PBV. The adjusted R-squared value of 0.3940 indicates that 39.40% of the variation in firm value can be explained by capital structure, profitability, and liquidity, while the remaining 60.60% is explained by other factors outside the model. These findings indicate that capital structure and profitability play an important role in explaining changes in firm value in the coal sub-sector examined in this study.
The Effect Of Net Profit Margin (NPM), Price Earning Ratio (PER), And Earning Per Share (EPS) On Stock Prices In The Property And Real Estate Sector Listed On The Indonesia Stock Exchange For The Period 2015-2024 Syawalia, Tasya; 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.v4i2.937

Abstract

This study aims to determine whether there is an influence between Net Profit Margin (NPM), Price Earning Ratio (PER), and Earning Per Share (EPS) partially and simultaneously on Stock Prices in the property and real estate sector in 2015-2024. This type of research is associative with quantitative methods using the SPSS version 25 application. Based on the results of the study, it was found that partially (t test), the Net Profit Margin (NPM) variable with Thitung -4.080 < 2.028 Ttable with a significance level of 0 < 0.05 indicates that Net Profit Margin (NPM) has a significant effect on Stock Prices. At the Price Earning Ratio (PER) with Thitung 2,143> 2,028 Ttable with a significance level of 0 < 0.05 indicates that the Price Earning Ratio (PER) has a significant effect on Stock Prices. Meanwhile, Earning Per Share (EPS) with Thitung 4,325> 2,028 Ttable with a significance level of 0 < 0.05 indicates that Earning Per Share (EPS) has a significant effect on Stock Price. Based on the results of the simultaneous significance test (F test), the results obtained Fcount 8.986> Ftable 2.87 with a significance level of 0 <0.05 that Net Profit Margin (NPM), Price Earning Ratio (PER), and Earning Per Share (EPS) together have a significant effect on stock prices in property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2015-2024.
The Influence Of The Tourism Sector On Labor Absorption In Bengkulu Province From 2014 To 2024 Maisarah, Ria; Hasan , As’ad; Siswanto , Ariel
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.v4i2.826

Abstract

This study aims to analyze the influence of the tourism sector on labor absorption in Bengkulu Province during the 2014–2024 period. The tourism sector is measured through three main indicators: the number of tourist attractions, the number of tourists, and the minimum wage level. The method used in this study is multiple linear regression analysis, accompanied by classical assumption tests, including normality, autocorrelation, multicollinearity, and heteroscedasticity tests. The classical assumption test results indicate that the data are normally distributed, free from autocorrelation, have no multicollinearity, and show no signs of heteroscedasticity. The regression results show that, partially, only the minimum wage has a significant effect on labor absorption (significance value 0.001 < 0.05). Meanwhile, the number of tourist attractions and the number of tourists do not have a significant partial effect. However, simultaneously, the three tourism sector indicators have a significant influence on labor absorption in Bengkulu Province, as indicated by the F-value of 55.192 > F-table value of 4.10, with a significance level of 0.000 < 0.05. The Adjusted R² value of 0.942 indicates that 94.2% of the variation in labor absorption can be explained by the tourism sector, while the remaining 5.8% is influenced by other factors outside the model. These findings highlight the importance of the tourism sector in job creation and in promoting regional economic growth.
The Influence Of Audit Committee, First Firm Reputation, Company Size, And Profitability On Audit Delay: Safutri , Ria Wulanda; Masyitah, Emi; Liswanty , Ina
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.v4i2.963

Abstract

The purpose of this study is to determine the influence of the Audit Committee, Public Accounting Firm Reputation, Company Size, and Profitability on Audit Delay. An empirical study of property and real estate sub-sector service companies listed on the Indonesia Stock Exchange in 2023-2024, both partially and simultaneously. This study uses a quantitative approach. The results of the study indicate that there is no influence between the Audit Committee on Audit Delay, no influence of Public Accounting Firm Reputation on Audit Delay, no influence of Company Size on Audit Delay, no influence of Profitability on Audit Delay. Based on the research conducted on property and real estate sub-sector service companies listed on the Indonesia Stock Exchange in 2023-2024, it can be concluded that there is a simultaneous influence of the Audit Committee, Public Accounting Firm Reputation, Company Size, and Profitability on Audit Delay. The R-Square value of 7.1% means that 7.1% of the variation in the Audit Delay value is determined by the role of the variation in the values of the Audit Committee, KAP Reputation, Company Size and Profitability, in other words the contribution of the Audit Committee, KAP Reputation, Company Size and Profitability in influencing Audit Delay is 7.1% while the remaining 92.9% is influenced by other variables not included in this study.
The Influence Of Direct Marketing And Personal Selling On Customer Retention Of L.300 FD Cars (Case Study At PT. Lautan Berlian Utama Motor Lahat) Oktaria, Isdwiyanti; Rusilawati , Tri; Amaludin, Amaludin
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.v4i2.976

Abstract

This study aims to determine how Direct Marketing and Personal Selling partially and simultaneously influence Customer Retention of the L.300 FD car (Case Study at PT. Lautan Berlian Utama Motor Lahat). The sample in this study was 60 respondents. The sampling method used by the researcher was Incidental Sampling. This type of research is quantitative research using multiple linear regression analysis techniques processed using the SPSS application and produces a regression equation Y = 4.546 + 0.634 X1 + 0.254 X2. The results of this study obtained Direct Marketing and Personal Selling have a significant partial effect on Customer Retention of the L.300 FD car (Case Study at PT. Lautan Berlian Utama Motor Lahat). Direct Marketing and Personal Selling have a significant simultaneous effect on Customer Retention of the L.300 FD car (Case Study at PT. Lautan Berlian Utama Motor Lahat).

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