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 293 Documents
The Mediating Role of Customer Satisfaction in the Influence of Product Quality and Service Quality on Customer Loyalty at Saos Ratih MSME in Bekasi: Pranata, I Made Wahyu Surya; Wikantara, I Wayan Adi
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.v5i1.1063

Abstract

The purpose of this study is to examine how customer satisfaction influences the effect of product quality and service quality on customer loyalty at the Saos Ratih MSME in Bekasi. The research was conducted using a quantitative approach with 64 respondents and analyzed using SmartPLS. The findings indicate that product quality has a positive effect on both customer satisfaction and customer loyalty, while service quality only affects customer satisfaction but does not influence loyalty. Customer satisfaction positively affects loyalty; however, it does not effectively mediate the relationship between product quality, service quality, and customer loyalty. Overall, product quality plays a more decisive role in shaping customer loyalty, whereas service quality contributes more to enhancing customer satisfaction.
The Influence Of Financial Literacy, Fintech-Based Payment Gateways, And The Adoption Of Software As A Service Cloud Accounting Services On The Performance Of Msmes Pradesa, Endar; Putri , Metha Aditya; Nurfaiza , Salma Nadea; Saputra , Reza
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.v5i1.1079

Abstract

Penelitian ini bertujuan untuk menguji pengaruh literasi keuangan, inklusi keuangan dan fintech payment gateway terhadap kinerja UMKM di Kota Lubuklinggau. Penelitian ini menggunakan metode penelitian kuantitatif, responden dalam penelitian ini adalah pelaku usaha UMKM yang berjumlah 74 responden, penelitian ini menggunakan data primer atau data yang diperoleh secara langsung melalui penyebaran kuisioner kepada pelaku usaha UMKM di Kota Lubuklinggau, analisis data pada penelitian ini menggunakan regresi linear berganda dengan bantuan aplikasi SPSS (statistical package for social sciences 26) untuk melihat hubungan antara variabel independen dan dependen. Hasil penelitian menunjukkan bahwa (1) Literasi keuangan tidak berpengaruh terhadap kinerja (2) Fintech payment gateway berpengaruh positif terhadap kinerja UKM di Kota Lubuklinggau. (3) Adopsi Software as a Service Layanan Cloud Accounting  berpengaruh positif terhadapkinerja Hasil analisis koefisien determinasi menunjukkan nilai adjusted r square 15,3%, sedangkan sisanya sebesar 84,7% dipengaruhi atau disebabkan oleh faktor-faktor lain yang tidak dimasukkan dalam penelitian ini.
The Influence Of Customer Relationship Management (Crm) And Customer Satisfaction On Customer Loyalitas At My Lova Fashion Store In Bengkulu City Anjjely, Sellina Dwi; Monique D, Eska Prima; Handayani, Sri
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.v5i1.1087

Abstract

Business competition in the fashion industry, particularly in Bengkulu City, is becoming increasingly intense, so stores need to implement appropriate strategies to retain customers. My Lova Bengkulu store attempts to build good relationships with customers through the implementation of Customer Relationship Management (CRM) and improvements in Customer Satisfaction. This study aims to determine the extent to which the implementation of Customer Relationship Management (CRM) and customer satisfaction affect customer loyalty, both partially and simultaneously. This study uses a quantitative approach with a survey method. Based on the research characteristics, the obtained sample consisted of 100 respondents who are customers of My Lova store in Bengkulu City. Data were collected through questionnaires using a non-probability sampling method. The analysis used multiple linear regression to determine the influence between the independent and dependent variables in this study. The results of the multiple linear regression test produced the equation Y = -4.035 – 0.568X1 + 1.631X2 + 2.852. The t-test shows that the Customer Relationship Management (CRM) variable has a significant effect on customer loyalty with a significance value of 0.000 < 0.05. This indicates that the implementation of Customer Relationship Management (CRM) at My Lova Store has been optimally carried out in building strong relationships with customers. The Customer Satisfaction variable also has a significant effect on customer loyalty with a significance value of 0.000 < 0.05, meaning that the higher the customers’ satisfaction with the store’s products and services, the higher their loyalty. Simultaneously, both variables have a significant effect on customer loyalty with a coefficient of determination (R²) of 0.791, which means the implementation of Customer Relationship Management (CRM) and customer satisfaction can explain 79.1% of customer loyalty, while the remaining 20.9% is influenced by other variables not examined in this study.
Analysis Of The Potential Of Entertainment Tax And Restaurant Tax In Increasing Medan City's Original Regional Income (PAD): A Case Study Of The Medan City Regional Revenue Agency (BAPENDA) Simatupang, Sari; Rizkina, Mifha; Susilawaty, Tengku Eka
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.v5i1.1101

Abstract

This study aims to analyze the potential of Entertainment Tax and Restaurant Tax in increasing the Local Own-Source Revenue (PAD) of Medan City. The background of this research is the suboptimal realization of PAD from the entertainment and restaurant sectors, even though Medan City has experienced rapid growth in the culinary and entertainment industries. The research method used is descriptive quantitative with a macro approach, namely the calculation of tax potential based on sectoral Gross Regional Domestic Product (GRDP) data of Medan City for the 2020–2024 period. Data were obtained from the Medan City Revenue Agency (Bapenda) and official publications of the Central Statistics Agency (BPS). The results show that the potential of entertainment tax and restaurant tax fluctuates from year to year. In general, although the calculated potential shows an increasing trend, the actual realization has not yet reached its optimal capacity due to low taxpayer compliance, lack of supervision, and the limited implementation of local tax digitalization. The contribution of entertainment tax and restaurant tax to Medan City’s PAD is still in the moderate category. Therefore, more effective intensification and extensification strategies are needed. Optimizing these two types of taxes is expected to strengthen the region’s fiscal independence and enhance the capability of the Medan City Government in financing development.
Analysis of the Influence of Leadership, Motivation, and Work Environment on Employee Performance of PT. Zahara Jaya Mulia Zhuhrinanda, Shakila; Batubara, Soulthan Saladin
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.v5i1.1102

Abstract

This study aims to analyze the influence of leadership, motivation, and work environment on employee performance at PT. Zahara Jaya Mulia. The research employed a quantitative approach with a total sample of 40 employees. Data were collected using a questionnaire, and the analysis was carried out through multiple linear regression, t-test, F-test, and the coefficient of determination (R²). The results indicate that: (1) leadership has a positive and significant effect on employee performance; (2) motivation has a positive and significant effect; (3) the work environment also has a positive and significant effect; and (4) simultaneously, the three independent variables contribute significantly to employee performance. The contribution of the independent variables to the dependent variable is relatively strong, as reflected in the R² value of 0.388. The practical implication of this study is that the company needs to enhance leadership quality, improve work motivation through an effective reward system, and create a more conducive work environment in order to improve employee performance.
Analysis Of Factors Influencing Consumer Interest In Purchasing Napoleon Cake As A Typical Medan Souvenir Zuliyansah, Zuliyansah; Ramadhan, Anggia; Sembiring, Rahmad
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.v5i1.1118

Abstract

This study aims to examine the effect of product quality, price, and service on consumers’ purchase intention of Napoleon cake as a typical souvenir from Medan. The research adopts a quantitative approach with data analyzed using multiple linear regression analysis. The sampling technique employed was non-probability sampling, involving 100 respondents. The findings reveal that product quality has a positive and significant influence on consumers’ purchase intention. Similarly, price and service both show positive and significant effects on consumers’ purchase intention. Simultaneously, product quality, price, and service collectively have a positive and significant impact on consumers’ purchase intention toward Medan Napoleon cake. R Square value of 0.197 (19.7%) indicates that the variation in purchase intention can be explained by these three variables, while the remaining 80.3% is influenced by other factors not included in this study.
The Influence Of Promotion Strategies And Service Quality On Consumer Purchase Decisions At Bintang Mulia Jaya Dealer Lubuk Beringin Manggul Ramadhan, M. Agel Al Haffizh; Hayani, Hayani; Iskandar, Iskandar
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.v5i1.1120

Abstract

This study aims to analyze the influence of promotion strategy and service quality on consumer purchase decisions at Honda Dealer Bintang Mulia Jaya Lubuk Beringin Manggul, Lahat. The type of research is associative quantitative with a population of 157 consumers and a sample of 61 respondents determined using Slovin's formula with a 10% margin of error. Promotion strategy indicators include advertising, personal selling, sales promotion, and public relations. Service quality indicators include reliability, responsiveness, empathy, tangibles, and assurance. Purchase decision indicators include product stability, buying habits, recommendations, and repeat purchases. Data analysis methods used multiple linear regression, t-test, f-test, and coefficient of determination. The results showed that both promotion strategy and service quality have a significant positive influence, partially and simultaneously, on consumer purchase decisions.
The Effect Of Coaching And Supervision On Employee Performance At The Population And Civil Registration Office (DUKCAPIL) Of Lahat Regency Utami, Geby; Ilpiyanto, Marko; Hasanah, Titi
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.v5i1.1121

Abstract

The purpose of this study is to determine the effect of guidance and supervision on employee performance at the Population and Civil Registration Office (DUKCAPIL) of Lahat Regency. The variables in this study are guidance (X1), supervision (X2), and performance (Y). The data analysis methods used are Instrument Testing (Reliability Test, Validity Test), Classical Assumption Testing (Normality Test, Heteroscedasticity Test, Multicollinearity Test), Multiple Linear Regression Analysis, Hypothesis Testing (T Test and F Test), and Determination Coefficient Test. The results of the study show that (1) Coaching has a significant partial effect on Employee Performance, as can be seen from the t-value > t-table (6.208 > 2.010). (2) Supervision has a significant partial effect on Employee Performance, as seen from the t-value > t-table (2.944 > 2.010). (3) Coaching and supervision have a significant simultaneous effect on Employee Performance, as seen from the calculated f value > table f value (79.933 > 4.038) and the significance value is smaller than the significance level (a) 0.05 (0.000 < 0.05).
The Influence of Product Completeness and Goods Arrangement on Repurchase Interest at Indomaret Tanjung Jambu Muara Enim Setiati, Sri; Kesuma , Darwin; Mujari, Mujari
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.v5i1.1122

Abstract

This study aims to determine how product completeness and merchandise layout partially and simultaneously influence repurchase intention at Indomaret Tanjung Jambu Muara Enim. The sample size for this study was 84 respondents. The sampling method used was incidental sampling. This quantitative study employed multiple linear regression analysis, processed using SPSS, resulting in a regression equation. The results of this study indicate a significant partial effect of product completeness on repurchase intention at Indomaret Tanjung Jambu Muara Enim, and a significant partial effect of merchandise layout on repurchase intention at Indomaret Tanjung Jambu Muara Enim. The F-test indicates that product completeness and merchandise layout simultaneously influence repurchase intention at Indomaret Tanjung Jambu Muara Enim.
The Effect Of Human Resource Training And Development On Employee Performance In The Lahat Regency Environmental Service Agustian, Wendi; Handayani, Melia; Saparudin , Saparudin
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.v5i1.1123

Abstract

The purpose of this study was to determine the effect of training and human resource development on employee performance at the Lahat Regency Environmental Service.The results of the study showed that (1) training had a significant partial effect on performance, as evidenced by the calculated t value > t-table (5.205 > 2.005). (2) human resource development had a significant partial effect on performance, as evidenced by the calculated t value > t-table (2.177 > 2.005). (3) Human Resource Training and Development has a significant simultaneous effect on Employee Performance at the Lahat Regency Environmental Service. This can be 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).