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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 Work Discipline And Leadership Style On Teacher Performance At Sma Negeri 1 Tanjng Tebat Nabela, Ina; Markus, Markus; Sholiha, Mila
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.v4i2.977

Abstract

consisting of 62 teachers, 20 (twenty) teachers, and 6 (eight) teachers. The sample in this study consisted of 42 teachers at SMA Negeri 1 Tanjung Tebat. The t-test value for the variable "Discipline, Work" (X) is 2.645, with a significance value of 0.001. Since the significance value is less than 0.05, the correlation between Discipline, Work, and Leadership Style on Teacher Performance at SMA Negeri 1 Tanjung Tebat is significant. This means that the first hypotheses is proven. The t-value for the Leadership Style variable (X) is 1.145 with a ignificance value of 0.004. Since the significance value is less than 0.05, this means that Leadership Style influences Teacher Performance at SMA Negeri 1 Tanjung Tebat. Therefore, the second hypotheses is proven. The F-value is 15.380, with a significance value of 0.000. Since the significance value is <0.05, the third hypotheses is accepted. This means that Work Discipline and Leadership Style influence Teacher Performance at SMA Negeri 1 Tanjung Tebat. This third hypothesis is proven.
Analisys Of Product Quality, Price, And Promotion On Customer Satification In Micro, Small, And Medium Enterprises (Msmes) At The Aai Cen Batang Serangan Nirmala, Patwa; Surya, Elfitra Dessy; Amelia, Ocdy
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.v4i2.986

Abstract

This study examines the impact of product quality, price, and promotion variables on customer satisfaction levels at the AAI Cen Batang Serangan MSME. The population consisted of 430 MSME customers, with a sample of 81 respondents selected through a simple random sampling technique. The study was conducted in 2025, using a questionnaire to obtain quantitative primary data, which were then analyzed with SPSS 24 through multiple linear regression. The analysis shows that product quality, price, and promotion individually and together have a significant positive effect on customer satisfaction. The partial test (t-test) revealed: product quality (regression 0.398, t-count 4.388, sig. 0.000); price (regression 0.331, t-count 3.858, sig. 0.000); promotion (regression 0.267, t-count 3.112, sig. 0.003). The simultaneous test (F test) produced an F-count of 222.143 (sig. 0.000), with a t-table of 1.991 and an F-table of 2.723, so all hypotheses (H1-H4) were accepted. Product quality was the dominant factor with the highest beta (0.351), explaining 89.2% of the variation in customer satisfaction, with a strong correlation (R = 0.947).
Analysis Of The Influence Of Liquidity, Leverage, And Profitability On Stock Returns Of Manufacturing Companies In The Basic And Chemical Industry Sector Listed On The Indonesia Stock Exchange Ananda, Geby Citra; Lubis , Zuhrianda Qois
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.v4i2.1033

Abstract

This study aims to analyze the effect of liquidity, leverage, and profitability on stock returns of manufacturing companies in the basic and chemical industry sector listed on the Indonesia Stock Exchange. The research is motivated by the importance of fundamental financial indicators as a basis for investors in assessing the potential returns of their investments. The study uses secondary data obtained from annual financial reports for the period 2020–2024 and employs panel data analysis techniques. A total of 18 companies were selected as samples using a purposive sampling method. Model testing was conducted using the Chow Test, Hausman Test, and Lagrange Multiplier Test, which ultimately indicated that the Fixed Effect Model (FEM) is the most appropriate model for the analysis. The results show that liquidity has no significant effect on stock returns. In contrast, leverage has a significant negative effect on stock returns, while profitability has a significant positive effect on stock returns. The adjusted coefficient of determination (Adjusted R²) of 0.551 indicates that 55.1% of the variation in stock returns can be explained by the three independent variables in the model. These findings emphasize that capital structure and the company’s ability to generate profits are crucial factors influencing investors’ expected returns, whereas short-term liquidity ability is not a primary consideration in determining stock return performance.
The Effect of Socioeconomic Factors and Financial Knowledge on The Financial Literacy of Generation Z at SMK PAB 2 Helvetia Ahmad Fadlan; Suhendi, Suhendi; Widya, Atika
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.v4i2.1084

Abstract

This study aims to analyze the impact of socioeconomic factors and financial knowledge on the financial literacy of Generation Z at SMK PAB 2 Helvetia. This research uses a quantitative method with a descriptive and explanatory approach to measure and analyze the influence of two independent variables on the dependent variable. The population in this study consists of all Generation Z students at SMK PAB 2 Helvetia, ranging from grade X to grade XII. The sample consists of 100 respondents selected randomly and meeting the research criteria. Data collection was conducted through a survey method with a questionnaire distributed to the selected students. The results of the study indicate that socioeconomic factors have a significant effect on financial literacy, while financial knowledge does not show a significant impact on financial literacy among Generation Z at SMK PAB 2 Helvetia. These findings highlight the importance of socioeconomic factors in improving financial literacy among students, while financial knowledge requires a more in-depth approach in its teaching.
Productive Waqf and Innovation of Sharia Social Instruments: Strategies for Strengthening the Ummah's Economy Pane, Sanusi Gazali
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.v4i2.1085

Abstract

This study aims to analyze the role of productive waqf and the innovation of Islamic social finance instruments as strategic tools for strengthening the economic empowerment of the Muslim community. Productive waqf is increasingly recognized as a long-term mechanism capable of generating sustainable socio-economic benefits through the professional and transparent management of waqf assets. However, its implementation still faces several challenges, including limited public literacy on waqf, inadequate institutional capacity of nazhir, and the suboptimal development of innovative Islamic social finance instruments that support productive waqf initiatives. Using a descriptive qualitative approach, this research examines relevant literature, regulatory frameworks, and empirical findings related to waqf management and Islamic social finance. The results indicate that digital innovations such as waqf-based crowdfunding, technology-enabled cash waqf, and the integration of Islamic finance with productive sectors have significant potential to enhance the effectiveness and impact of productive waqf. The study emphasizes the importance of collaboration among government bodies, waqf institutions, Islamic financial institutions, and the wider community to build a more professional, accountable, and impactful productive waqf ecosystem. These findings are expected to contribute to policy development, nazhir capacity building, and future innovation models in Islamic social finance.
The Effect of Work Discipline on Employee Performance: A Study of Motivation Mediation as a Connecting Factor in The Medan City Revenue Office 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.v4i2.1092

Abstract

This study aims to determine and analyze the effect of discipline on employee performance, the influence of motivation on employee performance, and whether motivation mediates the relationship between discipline and employee performance at the North Medan City Regional Revenue Office. Using a quantitative approach, this study involved 87 permanent employees selected using purposive sampling. Data were collected through questionnaires and analyzed using path analysis with data processing using SPSS software. The results indicate that discipline has a positive and significant effect on employee performance, motivation has a positive and significant effect on employee performance, and motivation is a mediating variable between discipline and employee performance at the North Medan City Regional Revenue Office. These findings confirm that improved discipline impacts employee performance if accompanied by improvements in employee motivation.
SIPD User Satisfaction in the North Sumatra Regional Government Using the DeLone and McLean Model Approach Nasution, Anggi Pratama; Irawan, Irawan
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.v4i2.1095

Abstract

The purpose of this study is to examine the satisfaction of SIPD users using the DeLone and McLean Model Approach. The DeLone and McLean Model is used to analyze how information systems contribute to increasing SIPD user satisfaction. Data were collected through a survey using a questionnaire instrument aimed at local government employees in North Sumatra. The data analysis technique applied was the PLS structural equation model (SEM-PLS). The findings of this study indicate that the quality of the information system has a statistically significant influence on SIPD user satisfaction. Perceived usefulness influences SIPD user satisfaction. Perceived usefulness influences SIPD user satisfaction. The implications of the results of this study indicate that the Quality of the Information System and Perceived Usefulness have a significant impact on SIPD User Satisfaction, so there are several important implications both in the context of theory and practice.
Productive Waqf Performance Audit Model: The Perspective of Maqāṣid Sharia and MSME Empowerment Chrisna, Heriyati; Suryani, Yani; Siregar, Lukman Hakim
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.v4i2.1096

Abstract

Wakaf produktif has a significant potential for improving the overall economy through the development of productive and synergistic wakaf aset with UMKM; nevertheless, systematic work audits with syariah kerangka maqāṣid are still very rare. The goal of this study is to develop a kinerja audit model for productive wakaf instruments with the perspective of maqāṣid syarīʿah and UMKM. This audit model integrates the following three maqāṣid goals: ad-dīn, an-nafs, al-ʿaql, an-nasl, and al-māl, as well as UMKM indicators (modal, akses pasar, pelatihan, jaringan, keberlanjutan), as well as quantitative and qualitative pengukuran mechanisms, pelaporan, and akuntabilitas. The primary contribution of the study is to provide a comprehensive, syariah-based kinerja audit for the production organization in order to promote social-economic cooperation.
The Role of Employee Engagement & Digital Leadership in Enhancing Service Quality of Public Service in Rural Goverment Wakhyuni, Emi; Setiawan, Abdi
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.v4i2.1114

Abstract

This study aims to analyze the influence of Employee Engagement and Digital Leadership on the quality of public services in rural local governments. The research is grounded in the persistent challenges faced by rural public service institutions, including limited resources, suboptimal utilization of digital technology, and low levels of employee involvement in service delivery. A quantitative approach was employed using a survey method with 150 respondents consisting of local government employees in rural areas. Data were analyzed using multiple linear regression, supported by classical assumption tests including normality, multicollinearity, and heteroscedasticity tests. The findings indicate that Employee Engagement has a positive and significant effect on public service quality. Employees with higher engagement levels tend to demonstrate stronger motivation, commitment, and responsiveness in delivering public services. Digital Leadership also shows a significant positive influence on service quality, particularly through leaders’ ability to utilize digital technologies, provide data-driven direction, and encourage collaborative work through digital platforms. Simultaneously, both variables significantly contribute to improving the quality of public services. The classical assumption tests confirm that the regression model used in this study meets the required statistical assumptions. These results highlight that improving public service quality in rural local governments requires strengthening employee engagement and enhancing digital leadership capacity. The study provides valuable insights for local governments in designing human resource development strategies and supporting digital transformation in rural public service delivery.
Empowering Women-Led MSMEs: A Mediation Analysis of Entrepreneurial Self-Efficacy in the Relationship Between Market Orientation, Digital Capability, and Business Performance (A Case Study of Women Entrepreneurs in HIPPI Medan) Erwansyah, Erwansyah; Sari, Maya Macia
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.v4i2.1115

Abstract

This study aims to analyze the influence of Market Orientation and Digital Capability on Business Performance among women-led MSMEs, with Entrepreneurial Self-Efficacy (ESE) examined as a mediating construct. Using a quantitative approach, data were collected from female entrepreneurs and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both direct and indirect relationships. The findings reveal that Market Orientation and Digital Capability significantly and positively affect ESE, indicating that market-driven strategic behavior and the ability to utilize digital tools enhance entrepreneurial confidence. Moreover, Digital Capability shows the strongest direct effect on Business Performance, while the effect of Market Orientation is positive but relatively smaller. Mediation analysis demonstrates that ESE significantly transmits the effects of both Market Orientation and Digital Capability on Business Performance, highlighting the critical psychological mechanism through which cognitive and strategic capabilities translate into improved business outcomes. The study contributes to the literature by reinforcing the role of self-efficacy as a central pathway in women’s entrepreneurship performance models. Practically, the results underscore the importance of capacity-building initiatives focused on digital skills, market literacy, and psychological empowerment to strengthen the competitiveness of women-led MSMEs in an increasingly digital economy.