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 Influence of Price and Promotion on Purchasing Decisions at the Helmi Elektronik Store in Tanjung Raja, Ogan Ilir Putri, Tessa Anggela; Fitriadi, Heri; Nidyawati, Nidyawati
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.v5i1.1139

Abstract

Against the backdrop of intense competition in local electronics retailing, this study evaluates the extent to which price and promotion influence consumers’ purchase decisions at Helmi Electronics Store, Tanjung Raja (Ogan Ilir). Adopting an associative quantitative approach, we derived a 62-respondent sample using Slovin’s formula and incidental sampling. Data were gathered via questionnaire, subjected to reliability–validity checks and classical assumption testing, and subsequently estimated through multiple linear regression with SPSS v30. Findings are consistent and robust: both price and promotion exhibit positive, statistically significant effects on purchase decisions, and their simultaneous influence remains significant. The coefficient of determination (R²) of 0.875—high for a retail context—suggests that the bulk of variation in purchasing decisions is accounted for by these two variables, with the residual 12.5% attributable to unmodeled factors. While the use of incidental sampling warrants cautious generalization, the evidence provides a strong signal that customers in this setting are highly responsive to competitive pricing policies and targeted promotional activities.
Analysis Of Raw Material Inventory Forecasting Using The Time Series Method At UD. Tunas Baru, Gunungsitoli City Waruwu, Perubahan; Kakisina, Sophia Molinda
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.v5i1.1142

Abstract

This study aims to analyze the application of the time series method using the Moving Average approach to forecast raw material requirements at UD. Tunas Baru, Gunungsitoli City. The company has traditionally managed its inventory without a systematic calculation basis, resulting in fluctuating purchases and usage that cause overstock and shortages. This research employed a descriptive quantitative method using data on wood board purchases and usage from January to December 2024.The results show that the Moving Average (3-period) method provides a general overview of raw material demand trends, although it remains less accurate in capturing sharp fluctuations. The Mean Squared Error (MSE) value was 27,338 (sheets²), indicating a relatively high deviation between actual and forecasted values.These findings suggest that time series-based forecasting can serve as a preliminary foundation for raw material planning at UD. Tunas Baru. Applying an appropriate forecasting method can help the company minimize inventory imbalance risks and improve production efficiency. It is recommended that the company implement a data-based inventory management system and consider more adaptive forecasting methods such as Weighted Moving Average or Exponential Smoothing.
The Effect of Workload and Competence on Employee Performance at the Regional Secretariat of Lahat Regency Alhuda, Fitri; Saparudin, Saparudin; Andayani, Melia
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.v5i1.1144

Abstract

This study aims to determine how workload and competence partially and simultaneously influence employee performance at the Lahat Regency Regional Secretariat. The sample size for this study was 57 respondents. The sampling method used was incidental sampling. This quantitative study employed multiple linear regression analysis, processed using SPSS software, to produce a regression equation . The results of this study indicate a significant effect between workload and employee performance at the Lahat Regency Regional Secretariat, and a significant effect between competence and employee performance at the Lahat Regency Regional Secretariat. The F-test indicates that workload and competence simultaneously influence employee performance at the Lahat Regency Regional Secretariat.
Analysis Of The Influence Of Digital Marketing Using Facebook Social Media On Increasing Sales At Omah Kelinci Farm In Lubuklinggau City Lingga , Riswandha Imawan; Oktavianie , Rian; Syafitri , Anggia; Yanti , Fitri; Marliza , Yayuk; Nellysa , Dina
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.v5i1.1150

Abstract

The purpose of this study is to analyze the influence of Facebook usage on increasing sales in rabbit farms. The development of digital technology provides significant opportunities for livestock businesses to expand their markets. Social media, particularly Facebook, can be utilized as a means of promotion and communication between sellers and buyers. This research method used a descriptive qualitative approach with observation and interview techniques. Observations were conducted on rabbit farm marketing activities on Facebook, while in-depth interviews were conducted with farmers and several buyers. The results showed that Facebook usage had a positive impact on increasing sales, both in terms of the number of new customers, expanding market reach, and increasing interaction with consumers. Facebook has proven to be an effective, affordable, and easily accessible digital marketing medium for small businesses in the rabbit farming sector.
The Role Of Marketing Strategy In Improving Consumer Purchase Decisions On Employee Performance At Labbaik Chicken Kampung Bali Herlyaminda, Evi; Putri, Annisa Rahma
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.v5i1.1156

Abstract

This study aims to analyze the role of marketing strategies in increasing consumer purchasing decisions and their impact on employee performance at Labbaik Chicken Kampung Bali. Effective marketing strategies are believed not only to attract consumer interest but also to contribute to increased sales volume, ultimately influencing employee motivation and performance. This research employs a quantitative approach using surveys targeting consumers and observations of employee performance at Labbaik Chicken Kampung Bali. Data were collected through questionnaires distributed to 200 active consumer respondents, as well as in-depth interviews with employees and relevant management. Data analysis techniques used multiple linear regression and hypothesis testing to examine the influence of marketing strategy variabels (including product, price, promotion, and place) on employee performance, as well as the relationship between purchasing decisions and employee performance. The research findings indicate that marketing strategies have a significant negative effect on employee performance. However, conversely, an increase in purchasing decisions positively impacts employee performance, particularly regarding productivity, job satisfaction, and loyalty toward the company. This study provides managerial implications for Labbaik Chicken Kampung Bali to continuously optimize its marketing strategies as an integral part of human resorce development and business sutainability.
The Influence Of Work Stress And Skills On Employee Work Performance At The Lahat Regency Education Office Hasanah, Titi; Herliansyah, Herliansyah
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.v5i1.1166

Abstract

This study aims to determine how the influence of work stress and skills partially and simultaneously affect the work performance of employees at the Regional Secretariat of Lahat Regency. The sample in this study was 57 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 work stress on the work performance of employees at the Regional Secretariat of Lahat Regency, there is a significant influence between work skills on the work performance of employees at the Regional Secretariat of Lahat Regency. The F test shows that work stress and skills have a simultaneous effect on the work performance of employees at the Lahat Regency Education Office.
The Influence Of Work Stress And Skills On Employee Work Performance At The Lahat Regency Education Office : Maulana , Akbar; Andrian , Muhammad Ghifari; Leon , Farah Margaretha
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.v5i1.1167

Abstract

This study was aims to examined the effect of specific internal factors of banks, namely bank size, capital adequacy ratio, non-performing loan ratio, liquidity ratio, dividend payout ratio, and loan ratio, on the profitability of Indonesian banks listed on the Indonesia Stock Exchange (IDX) during the period of 2012-2024. The sample consists of 8 banks with a total of 102 annual observations. The analysis method used is panel data regression with a Random Effect Model approach using Eviews 9.0 software. The results of the study show that bank size and capital adequacy ratio have a significant positive effect on profitability, while the non-performing loan ratio has a significant negative effect on profitability. Meanwhile, the liquidity ratio and dividend payout ratio are expected to have a significant effect on banking profitability. These findings have important implications for bank management in optimizing capital structure, controlling asset quality, and determining dividend policy to achieve sustainable financial performance.
Forms Of Development Planning In India To Reduce Development Inequality: Elpisa, Mike Juni; Elfindri, Elfindri
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.v5i1.1168

Abstract

Regional development inequality remains a major challenge in India, given the country’s high level of social, economic, and geographical diversity. Despite sustained national economic growth, the benefits of development have not been evenly distributed across regions, particularly between urban and rural areas. This study aims to analyze the role of development planning strategies in reducing regional development disparities in India. The research employs a descriptive qualitative approach using thematic content analysis of policy documents and relevant scholarly literature. The data analyzed are secondary data derived from official government documents, including the Twelfth Five Year Plan and Strategy for New India @75, sectoral ministry reports, academic publications, and reports from international institutions. The findings indicate that the reduction of regional development inequality in India is strongly influenced by an integrated combination of centralized planning and decentralized governance. Centralized planning provides a national strategic framework that prioritizes inclusive growth and equitable resource allocation, ensuring greater attention to underdeveloped regions. At the same time, decentralization through the Panchayati Raj system enhances policy effectiveness by aligning national objectives with local needs and improving community participation in development planning. Furthermore, targeted programs for backward regions, infrastructure development, and the expansion of social services have significantly contributed to improving rural livelihoods, reducing unemployment, and narrowing regional disparities. Infrastructure development, in particular, plays a critical role in enhancing connectivity, lowering transaction costs, and expanding access to economic opportunities. However, the study also finds that disparities persist due to variations in institutional capacity, governance quality, and administrative efficiency across regions. The study concludes that reducing regional development inequality requires not only well-designed planning policies but also effective implementation, strong local institutions, and sustained community engagement.
The Influence Of Financial Literacy And Digital Literacy On The Income Of Boueqet Msme Actors In Pajus Market, Medan Syahfitri, Najwa; Sari, Maya Macia; Ardian, Noni
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.v5i1.1170

Abstract

This study aims to analyze the effect of financial literacy and digital literacy on the income of MSME bouquet entrepreneurs in Pajus Market, Medan. The study uses a quantitative associative approach with a sample of 30 MSME entrepreneurs determined through saturated sampling technique. Primary data were obtained through questionnaires and tested using multiple linear regression analysis with the help of SPSS. The results showed that financial literacy had a significant effect on MSME income, as evidenced by a partial test with a significance value of 0.031. Digital literacy was also found to have a significant effect with a significance value of 0.001. Simultaneously, both independent variables had a significant effect on income, with a coefficient of determination of 0.603, meaning that 59.3% of income variation could be explained by financial literacy and digital literacy. These findings confirm that increasing the financial literacy and digital literacy capacity of MSME actors is a crucial factor in improving competitiveness and increasing business income in the digital era.
The Influence Of Work Ethic, Employee Competence, And Communication Quality On Employee Performance At The LPD Of Padang Sambian Village Kadu, Natalia; Suardana , Ida Bagus Raka
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.v5i1.1175

Abstract

The primary objective of this study is to examine how work ethic, employee competence, along with communication quality collectively impact employee performance within LPD Desa Pakraman Padang Sambian. In conducting this research, a quantitative methodology was applied through survey techniques that encompassed 35 employee members as participants. Given the limited scale of the population, the entire group of employees was utilized as the study sample, commonly referred to as census sampling technique. Information was systematically gathered via structured survey instruments, and subsequently processed through multiple linear regression analysis. This analytical approach was specifically designed to assess how predictor variables influence workforce outcomes, both when examined collectively (simultaneous effect) and when analyzed separately (partial effect). The findings obtained from this research reveal that when assessed collectively (simultaneous testing), work ethic, employee competence, along with communication quality demonstrate a significant influence on employee performance outcomes. This particular discovery suggests the capability of these three factors to jointly contribute toward describing the variations observed in employee performance among employees working at LPD Desa Pakraman Padang Sambian. However, when individual assessment (partial testing) was conducted, the results indicated that only employee competence together with communication quality exhibited significant influence on employee performance. Meanwhile, work ethic did not demonstrate any significant influence in this partial examination.