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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 293 Documents
Analysis Of Business Feasibility Study Of Msme Bakso Bakar Dang In Manna, South Bengkulu Qhumayira, Tharisa; Susanti, Neri; Putra, Iswidana Utama
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1004

Abstract

The purpose of this study is to determine the financial feasibility of the Bakso Bakar Dang MSME business in Manna, South Bengkulu based on the results of the Business Feasibility Study Analysis from the financial aspect. Using the Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Profitability Index (PI) methods. The type of research used in this study is descriptive research with a quantitative approach. The results show that the NPV value is Rp. 538.315.934 (positive), the IRR reaches 38,14%, the PP value in 2023 is 4,1 months and in 2024 increases to 4,4 months indicating that the investment capital of Rp. 138.652.000 can be returned in a short time and the PI value is 2,92. Based on these results, it can be concluded that the Bakso Bakar Dang MSME is feasible to run and has the potential for high financial profits.
The Influence Of Service Quality And Brand Image On Consumer Satisfaction At Mr. Diy Talang Jawa Lahat Wardana, Aditia; Yulanda, Delvina; Kesuma, Darwin
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1005

Abstract

The purpose of this study was to determine the effect of service quality and brand image on consumer satisfaction at Mr. DIY Talang Jawa Lahat. The variables in this study were service quality (X1), brand image (X2), and consumer satisfaction (Y). The data analysis methods used were instrument testing (reliability testing, validity testing), classical assumption testing (normality testing, heteroscedasticity testing, multicollinearity testing), multiple linear regression analysis, hypothesis testing (t-test and F-test), and coefficient of determination testing. The results of the study showed that (1) service quality has a significant partial effect on consumer satisfaction, as shown by the calculated t value > t table (5.205 > 2.005). (2) brand image has a significant partial effect on consumer satisfaction, as shown by the calculated t value > t table (2.177 > 2.005). (3) Service Quality and Brand Image have a significant simultaneous influence on Consumer Satisfaction, as seen from the calculated f-value > f-table (59.997 > 2.005), and the significance value is smaller than the significance level (a) of 0.05 (0.000 < 0.05).
The Influence Of Electronic Word Of Mouth (E-Wom) And Price On The Purchase Intention Of Generation Zconsumers In The Tiktok Shop Marketplace Lestari, Anggun Ayu; Abi , Yudi Irawan; Hanila, Siti
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1006

Abstract

The rapid development of technology and information today has changed the way consumers shop. The convenience of accessing information through the internet allows consumers to find the products they need more easily. In this regard, TikTok Shop has become a very popular marketplace among Generation Z in Bengkulu City. The purpose of this study is to determine the effect of electronic word of mouth (e-WOM) and price on the purchase intention of Generation Z consumers in the TikTok Shop marketplace. The sample in this study consisted of 120 TikTok Shop users in Bengkulu City. Data were collected through questionnaires and analyzed using a quantitative approach. The results of the regression analysis show that the regression equation is: Y = 6.224 + 0.283X1 + 0.885X2 + e. Electronic word of mouth has a significant effect on the purchase intention of Generation Z consumers in the TikTok Shop marketplace, with a significance value of 0.021 < 0.05. Price also has a significant effect, with a significance value of 0.000 < 0.05. Both electronic word of mouth and price simultaneously have a significant effect on the purchase intention of Generation Z consumers in the TikTok Shop marketplace, with a significance value of 0.000 < 0.05. Based on the results of the study, it was found that the price variable (X2) has the greatest influence on the purchase intention of Generation Z consumers in the TikTok Shop marketplace. This indicates that consumers tend to be more attracted to prices that are more affordable compared to those in physical stores or other marketplaces.
Analysis Of Efficiency And Effectiveness In The Management Of Village Fund Budget In Pagar Gunung Village, Kaur Regency 2022-2023 Astuty, Kamelia; Saputra, Wahyu Adi; Yulianti , Oni
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1008

Abstract

Village development is an essential part of national development aimed at improving community welfare. Based on Law Number 6 of 2014 concerning Villages, the Village Fund is allocated to every village through the State Budget (APBN) to finance government administration, development implementation, community development, and community empowerment. Pagar Gunung Village, located in Padang Guci Hulu District, Kaur Regency, is one of the villages that receives Village Fund allocations each year to support development and public service activities. This study aims to analyze the level of efficiency and effectiveness in managing the Village Fund in Pagar Gunung Village for the 2022 and 2023 fiscal years. The research method used is descriptive quantitative, employing efficiency and effectiveness ratio analysis based on budget and realization data obtained through observation and documentation. The results show that the management of the Village Fund in Pagar Gunung Village achieved an efficiency level of 100% and an effectiveness level of 100%, indicating that all planned activities were successfully implemented according to the established budget. This demonstrates that the financial management of the Village Fund in Pagar Gunung Village has been carried out optimally and has had a positive impact on community welfare and village development.
The Effect Of Product Quality And Price On The Purchase Decision Of A Toyota Raize Brand Car At The Toyota Auto 2000 Lahat Dealer Kharisma, Yovi; Amaludin, Amaludin; Kasisariah, Tri Rusilawati
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1009

Abstract

This study aims to determine how the influence of Product Quality and Price partially and simultaneously influence the purchasing decision of Toyota Raize brand cars at Toyota Auto 2000 Lahat Dealer. The sample in this study was 39 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 . The results of this study are: there is a significant influence between Product Quality on the purchasing decision of Toyota Raize brand cars at Toyota Auto 2000 Lahat Dealer, there is a significant influence between Price on the purchasing decision of Honda brand motorbikes at Bintang Motor Lahat dealer. The F test shows that Product Quality and Price have a simultaneous influence on the purchasing decision of Toyota Raize brand cars at Toyota Auto 2000 Lahat Dealer.
Business Development Strategy For Sale Pisang Mak Mixsyen In Suka Jaya Village, South Bengkulu Rahmadania, Emilda; Kresnawati , Kresnawati; Yanti , Rina Trisna
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1011

Abstract

Micro, small and medium enterprises (MSMEs) contribute more than 61% to the national Gross Domestic Product (GDP) and employ more than 97% of the workforce in Indonesia. The MSME sector has a high adaptability, especially in commodity-based businesses that utilise the potential of local natural resources. The purpose of this study is to determine strategies that encourage the development of the Sale Pisang Mak Mixsyen business in Suka Jaya Village, South Bengkulu, and to formulate appropriate development strategies through SWOT analysis and the determination of strategic priorities using the Analytical Hierarchy Process (AHP) method. This research method uses a descriptive qualitative-quantitative research type. This research was conducted at the Sale Pisang Mak Miksen MSME. The data collection techniques were interviews and SWOT questionnaires. The data analysis techniques used in this study were SWOT matrix calculations and strategy weighting using the Analytical Hierarchy Process (AHP). The results of the study showed that the factors in the development of the ‘Mak Mixsyen’ banana sale business were that the product had a distinctive taste and was durable (strength) with a score of 1.74, limited capital, few product variants, and unstructured business management (weaknesses) with a score of 1.05, the use of digital technology and government support for MSMEs (opportunities) with a score of 1.92, and unstable raw material prices (threats) with a score of 0.64. Based on the SWOT analysis results, the appropriate strategic alternative for developing the ‘Mak Mixsyen’ banana sale business is in Quadrant I with coordinates 0.68:1.28, namely the S-O strategic alternative, which includes improving quality and adding variants, utilising social media for promotion, and utilising government support for MSMEs. The AHP results prioritise the strategic alternatives for developing the ‘Mak Mixsyen’ banana sale business as improving quality and adding variants, utilising social media for promotion, and utilising government support for MSMEs, as well as improving business management
The Effect Of Dividend Announcements On Stock Price Movements At Pt. Aneka Tambang Persero TBK (ANTM) Oktafiani, Lisa; Fitriano, Yun; Astuty, Kamelia
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1013

Abstract

This study aims to analyze the effect of dividend announcements on stock price movements of PT Aneka Tambang (Persero) Tbk (ANTM). The research adopts a quantitative approach using an event study method to examine the market reaction before and after the dividend announcement. The data used in this study are secondary data in the form of daily closing stock prices and the Indonesia Composite Index (IHSG) during the observation period, which covers 15 days before and 15 days after the dividend announcement. Data analysis was conducted using the paired sample t-test with the help of SPSS Statistics 27 to determine whether there are significant differences in abnormal returns before and after the dividend announcement. The results indicate that the dividend announcement of PT Aneka Tambang (Persero) Tbk in 2023 and 2024 did not have a significant impact on stock price movements. The paired sample t-test results show a significance value greater than 0.05, implying no significant difference in abnormal returns before and after the announcement. This finding supports the semi-strong form of the Efficient Market Hypothesis, suggesting that the market has efficiently absorbed public information regarding the dividend announcement. Therefore, it can be concluded that the dividend announcement did not trigger a significant reaction from investors in the Indonesian capital market.
The Influence Of Price And Physical Evidence On Purchase Decisions On Shopee E-Commerce In The City Of Bengkulu Nugroho, Husnul; Febliansa, M Rahman; Rydarto, Dennis
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1020

Abstract

This research is important to understand how much influence Price and Physical Evidence together in forming online consumer Purchasing Decisions in Bengkulu City This research aims to examine the influence of price and physical evidence on purchasing decisions on Shopee e-commerce in Bengkulu City. The focus of this research is to find out whether price and physical evidence influence purchasing decisions on Shopee e-commerce in Bengkulu City. The approach used is a quantitative approach with primary data. The sample in this study was the people of Bengkulu City, namely 130 people. The results of the linear regression analysis are Equation Y = 1.909 + 0.470 X1 + 0.459 X2 + e, this describes a positive regression direction, meaning that the price variable, physical evidence, has a positive influence on purchasing decisions on Shopee e-commerce in Bengkulu City. From the results of calculations using SPSS 25, it can be seen that the coefficient of determination R square is 0.758. This means that the value of Price (X1) and physical evidence (X2) influences the purchasing decision (Y) by 75.8% while the remaining 24.2% is influenced by other variables not examined in this study. The results of the t-test at a significance level <0.05 explain that partially Price (X1) and physical evidence (X2) have a significant influence on purchasing decisions on Shopee e-commerce in Bengkulu city. If the f test result is less than 0.000, then the variables Price (X1) and physical evidence (X2) have a significant influence on purchasing decisions (Y) on Shopee e-commerce in Bengkulu city.
Financial Independence Ratio Analysis Of The Regional Government Apbd Of Seluma Regency Martika, Rengga; Susanti, Neri; Harwini, Dewi
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1037

Abstract

The purpose of this study is to determine the Financial Independence Ratio, Efficiency Ratio, and Effectiveness Ratio of the Seluma Regency Regional Government's Regional Budget (APBD). The method used in this study is quantitative, by looking at the financial independence ratio, efficiency ratio, and effectiveness ratio of the Seluma Regency Government's Regional Budget (APBD) for the 2020-2024 period. The results show that the financial independence ratio related to Local Own-Source Revenue (PAD) for the years 2020–2024 has an average value of 71.99%, which is considered less effective. Meanwhile, transfers from the central government show an average value of 97.99%, which is considered effective. The results of the efficiency ratio calculation for the average total regional expenditure of the Seluma Regency Government from 2020 to 2024 amount to 93.40%, which is considered less efficient. Likewise, the average regional revenue of the Seluma Regency Government during the same period is 96.61%, also categorized as less efficient. Furthermore, the effectiveness ratio, based on the average calculation of the achievement of PAD goals and objectives from 2020 to 2024, is 62.45%, which is considered less effective. In contrast, the calculation of total regional expenditure shows an average of 96.61%, which is categorized as effective.
The Influence of FOMO on Impulse Buying In Bali Prawira, Suryani Livia; Anggreni , Ni Wayan Yuli
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1052

Abstract

This study aims to determine the influence of Fear of Missing Out (FOMO) on impulse buying behavior among the people of Bali. The research uses a quantitative approach with purposive sampling, where respondents were selected based on the criteria of residing in Bali, being at least 17 years old, and having engaged in impulsive purchasing. Data were collected through an online questionnaire using a Likert scale and analyzed with SPSS 27 through validity tests, reliability tests, classical assumption tests, and simple linear regression analysis. The results show that FOMO has a positive and significant effect on impulse buying, indicating that the higher the level of FOMO experienced by individuals, the greater their tendency to make unplanned spontaneous purchases. These findings align with the Theory of Planned Behavior (TPB), which explains that subjective norms and social pressure can influence intentions and consumer behavior. This study is expected to contribute to businesses, consumers, and future researchers in understanding psychological factors that affect impulsive buying behavior in the digital era.