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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 294 Documents
The Effect Of Work Facilities And Compensation On Employee Performance At PT. Rentang Buana Niagamakmur Tasikmalaya Branch Rachmasari, Riva Tri; Karmila, Mila; Sutrisna, Arga
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.149

Abstract

The purpose of this study is to determine the effect of work facilities and compensation on employee performance at PT. Rentang Buana Niagamakmur, Tasikmalaya Branch. The research method used is a quantitative method of 80 respondents who are employees of PT. Rentang Buana Niagamakmur, Tasikmalaya Branch. The types of data used are primary data and secondary data. The data analysis technique used is multiple regression analysis. The results of this test prove that work facilities and compensation have a significant effect both partially and simultaneously on the work performance of employees of PT. Rentang Buana Niagamakmur, Tasikmalaya Branch.
The Effect Of Selebgram Endorsement And Brand Trust On Purchase Decisions (Survey on Feystyle.id Shop Consumers in Tasikmalaya City) Sriyulianti, Dina; Askolani, Askolani; Pauzy, Depy Muhamad
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.150

Abstract

The purpose of this study was to determine the effect of celebrity endorsement and brand trust on purchasing decisions in Feystyle, Tasikmalaya City. The research method used is a quantitative method with a survey approach to 100 respondents who are Feystyle consumers. The type of data used is primary data. The data analysis technique used is multiple regression analysis. The results of this test prove that celebrity endorsements and brand trust have a significant effect both partially and simultaneously on purchasing decisions of Feystyle consumers in Tasikmalaya City.
Analysis of Cash Receipts Accounting Information Systems in Improving The Internal Control System PT. Cipt Niaga Semesta Pelabuan Ratu Gunawan, Debi; Sofiani, Venita; Himawan, Irfan Sophan
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.152

Abstract

Every product sales transaction has something called cash receipts for the company. Company management must be able to manage every transaction to avoid fraud or mistakes that can be intentional or unintentional. The type of research used by the author is descriptive qualitative method, the data processed is data obtained from interviews and unstructured observations which will be analyzed qualitatively and described in descriptive form. The accounting information system for cash receipts at PT Cipta Niaga Semesta Pelabuhan Ratu has been satisfactory in improving the company's internal control. However, companies need to pay attention to internal controls related to the structure that separates the performance of duties and functions of employees, as well as adding human resources in several parts to avoid a decrease in employee performance which can harm the company.
The Influence of Budget Planning and Budget Evaluation on Performance Accountability in the Disporapar of Sukabumi City Ramdani, Ilham; Alamsyah , Sakti; Nugroho, Gatot Wahyu
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.153

Abstract

This thesis research was carried out at the Sukabumi City Disporapar. The purpose of this writing is to determine the effect of budget planning and budget evaluation on performance accountability in the Sukabumi City Disporapar. The variables used are Budget Planning and Budget Evaluation as Independent Variables and Performance Accountability as Dependent Variables. The research method used is Quantitative with associative type. The scale of measurement used is the ordinal scale. The population used is the employees associated with the planning and finance section of the Sukabumi City Disporapar, with a purposive sampling technique. the number of samples is 40 employees. the types of data used are primary and secondary data. The data collected was analyzed using validity and reliability tests, data quality tests, classic assumption tests, hypothesis testing, namely the t test, F test and the coefficient of determination test. The results showed that in the independent variable validity test, 14 statements were declared valid, and the dependent variable contained 6 valid statements. the results of the reliability test show that the independent and dependent variable instruments are reliable. the results of testing the hypothesis show that budget planning and budget evaluation have a significant positive effect on performance accountability. and the results of the test of the coefficient of determination of the budget planning and budget evaluation variables are able to explain the performance accountability variable. The results showed that of the budget planning and budget evaluation had a significant positive impact on performance accountability at the Sukabumi City Disporapar. based on the results of the calculation of the coefficient of determination, it is obtained that the magnitude of the impact of budget planning and budget evaluation on performance accountability is 72.2%. while the remaining 27.8% is influenced by other factors not examined.
The Influence Of Work Discipline And Work Motivation On Employee Performance (Census on employees of the Laa Tansa Convection and Embroidery Tasikmalaya) Saputra, Aditya Sendi; Rahwana, Kusuma Agdhi; Asyiah, Ai Kusmiati
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.156

Abstract

This study aims to determine the simultaneous and partial effect of work discipline and work motivation on the performance of the employees of Laa Tansa Convection and Embroidery Tasikmalaya. The research method used is a survey method with a quantitative approach. The sample used was 35 respondents. The data used are primary data and secondary data. The technique used in collecting data using a questionnaire. The analytical tool used in this study is multiple regression using SPSS 25. The results show that simultaneously work discipline and work motivation have a significant effect on employee performance. Partially work discipline has a significant effect on employee performance. Partially, work motivation influences has a significant effect on employee performance.
The Influence Of Price Perceptions and Promotional Strategies In Social Media On The Decision To Use Asa Photography Ser vices In The City Of Tasikmalaya (Survey On Consumers Of Asa Photography Photo Services In The City Of Tasikmalaya) Putri, Amelia; Pauzy, Depy Muhamad; Karmila, Mila
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.157

Abstract

The purpose of this study is to determine the effect of price perception and promotional strategies on social media on the decision to use ASA photography services in Tasikmalaya City. The research method used is a quantitative method with a survey approach to 100 respondents who are consumers of ASA Photography. The types of data used are primary data and secondary data. The data analysis technique used is multiple regression analysis. The results of this test prove that price perceptions and promotion strategies on social media have a significant effect both partially and simultaneously on the consumer's decision to use ASA photography in the city of Tasikmalaya.
Influence Of Organizational Climate And Work Discipline On Employee Performance (Survey Of Department Of Education And Culture Of Tasikmalaya Regency) Salsabila, Aulia Zahra; Yusnita, Rita Tri; Risana, Dudu
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.167

Abstract

The purpose of this study was to determine the effect of Organizational Climate and Work Discipline on the Performance of the Office of Education and Culture Office of Tasikmalaya Regency. The research method used is a quantitative method with a survey approach to 71 respondents who are employees of the Tasikmalaya district education and culture office. The types of data used are primary data and secondary data. The data analysis technique used is multiple regression analysis using SPSS version 25. Based on data that has fulfilled the validity test, reliability test and classic assumption test. Simultaneously organizational climate and work discipline have a significant effect on employee performance. The test results show that partially organizational climate variables have a significant effect on employee performance, as well as work discipline variables partially have a significant effect on employee performance.
The Effect Of Accountability And Transparency Of Financial Accountability Reporting On The Budget Management Of School Operational Assistance Funds (Bos) At Sds Al Washliyah 5 Belawan Medan City Teti Tri Astuti Jusasni; Saparuddin Siregar; Muhammad Lathief Ilhamy Nasution
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.168

Abstract

This study is a quantitative research that aims to examine the effect of accountability and transparency of financial reporting accountability on the management of the School Operational Assistance (BOS) budget. The location of this research is SDS Alwashliyah 5 Belawan Medan City. The data used are primary data and secondary data. Primary data was collected through the distribution of questionnaires to respondents. The secondary data in this study is in the form of documents, such as records of BOS fund distribution and BOS fund expenditure records. The sampling technique used is purposive sampling. The analysis method used is multiple linear regression analysis using SPSS 24 (Statistical Product and Service Solution) software. The results of this study show that (1) Accountability affects the management of BOS funds, meaning that with accountability schools can be said to be responsible for the management of BOS funds. So that schools can improve the quality of financial accountability reporting, and gain the trust of parents, the community, and also the government. (2) Transparency affects the management of the BOS fund budget. This means that if the management of BOS funds is managed by prioritizing the principle of transparency, it will increase the effectiveness of BOS fund management.
The Effect Of Workload And Job Stress On Turnover Intention at CV. Gudang Cell Tasikmalaya Priyanto, Arief Dwi; Karmila, Mila; Yusnita, Rita Tri
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.171

Abstract

This study aims to determine the effect of workload and work stress on turnover intention at CV. Gudang Cell Tasikmalaya. The research method used is quantitative, data obtained through questionnaires to employees of CV. Gudang Cell Tasikmalaya sales department as many as 45 respondents. Sample withdrawal using saturated samples and the analytical tool used is the path analysis method. The results showed that workload had a significant effect on work stress at CV. Gudang Cell Tasikmalaya. Workload does not have a significant effect on turnover intention at CV. Gudang Cell Tasikmalaya. Work stress has a significant effect on turnover intention at CV. Gudang Cell Tasikmalaya. Workload has a significant effect on turnover intention through job stress at CV. Gudang Cell Tasikmalaya.
The Effect Of Internal Audit And External Audit On Accounting Fraud In View From The Fraud Triangle Theory (Study Of Soe Companies In Medan City) Hasibuan, Muhammad Rezki Ripaldo; Siregar, Saparuddin; Harahap, Muhammad Ikhsan
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.178

Abstract

This study aims to determine the effect of internal audit and external audit on accounting fraud/fraud in terms of the fraud triangle theory (study of state-owned companies in Medan). This research uses quantitative methods, primary data collection techniques by distributing questionnaires. The population and sample are 45 respondents and use a saturated total sampling technique. This study uses the SPSS statistical tool. Data were analyzed using multiple regression analysis method. The results of this study indicate that Internal Audit has a positive and significant effect on Accounting Fraud. This is evidenced by because the tcount for the Internal Audit variable (3.088) is greater than the ttable (2.018) and the sig value is 0.004 <0.05. External Audit has a positive and significant effect on Accounting Fraud. This is evidenced by because the tcount for the External Audit variable (2.557) is greater than ttable (2.018) and the sig value is 0.014 <0.05. As well as the F test shows that Internal Audit and External Audit have a simultaneous and significant positive effect on Accounting Fraud. This is evidenced by the Fcount value of (7.765) greater than Ftable (3.22) and a sig value of 0.001 <0.05. Meanwhile, the Adjusted R Square value is 0.235. This shows that the independent variables, namely Internal Audit and External Audit, are able to explain the dependent variable, namely Accounting Fraud of 23.5%, the remaining 76.5% is explained by other variables outside the regression model.

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