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 436 Documents
Supply Chain Integration, Accounting Information System Quality, and MSME Operational Performance: A Supply Chain Risk Mediation Approach Dwilita, Handriyani; Muda, Iskandar
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.v4i2.1225

Abstract

This study aims to analyze the effect of Supply Chain Integration and the Quality of Accounting Information Systems on Operational Performance with Supply Chain Risk as a mediating variable. The study uses a quantitative approach with an explanatory design. The study population is MSMEs in the food & beverage sector in one of the districts in Medan City. Sampling using purposive sampling technique and obtained 42 respondents with questionnaires eligible to be tested. The research data is primary data collected through questionnaire distribution and analyzed using multiple linear regression techniques based on a mediation model or MRA, with direct and indirect effects testing using the Sobel test. The results revealed that simultaneously the variables Supply Chain Integration and the Quality of Accounting Information Systems affect Operational Performance, but partially only the Supply Chain Integration variable affects Operational Performance. The mediation test showed that Supply Chain Integration and the Quality of Accounting Information Systems have a negative effect on Supply Chain Risk. This indicates that increasing Supply Chain Integration and the Quality of Accounting Information Systems can reduce exposure to Supply Chain Risk. However, Supply Chain Risk cannot mediate the relationship between Supply Chain Integration and the Quality of Accounting Information Systems on Operational Performance. These findings demonstrate that operational performance in MSMEs is improved more through the influence of supply chain integration and the quality of accounting information systems than through supply chain risk mitigation mechanisms.
The Role of Internal Audit in Influencing the Accounting Information System on the Quality of Village Government Financial Reports in Medan Selayang District Sucipto, Tia Novira
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.v4i2.1234

Abstract

The purpose of this study is to examine and to analyze the influence of accountancy system utilization and the auditing internal role to the village government’s finance report quality of Medan Selayang District. This kind of this research is quantitative research. The population in this research is the villages’device which located in 6 (six) villages in Medan Selayang District, which the technique of sample taking use saturated sample, so the amount of sample in this research is 48 persons. The data which used in this research are primary data and secondary data which used the questionnaire as the data collection method. The data processing in this uses the SPSS software program. The result in this research shows that the auditing internal role (X1) and the accountancy system utilization (X2) take the partially effect of the finance report (Y) and the auditing internal role (X1) and the accountancy system utilization (X2) take the simultaneously effect to the finance report quality.
The Role of Interpersonal Communication and Work Motivation in Improving Employee Work Performance at PT PLN (PERSERO) UIP3BS UPT MEDAN Damanik, Evo Marisi Tumpal; Girsang , Tonggo Sangap Timbul; Sitanggang, Mery Suliyanti H.; Simatupang, Melky F.
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.v4i2.1235

Abstract

This study, titled "The Role of Interpersonal Communication and Work Motivation in Improving Employee Work Performance at PT PLN (Persero) UIP3BS UPT Medan," aims to determine the role of interpersonal communication and motivation on employee work performance. The research method used in this study is quantitative research with primary data sources. The results of this study indicate an F-calculated value of 55.564 at a significance level of α = 0.05. The F-table value obtained is 3.200, thus F-calculated > F-table (55.564 > 3.200) with a significance level (α) of 0.001 < 0.05. This means that it can be concluded that the variables of Interpersonal Communication (X1) and Motivation (X2) both have a simultaneous effect on Employee Work Performance at PT PLN (Persero) UIP3BS UPT Medan. Based on the coefficient of determination test, the combined influence of Interpersonal Communication (X1) and Motivation (X2) on Work Performance (Y) is 70.3%, while the remaining 29.7% is influenced by variables not detected in this research model. The conclusion of this study is that both interpersonal communication and work motivation simultaneously influence employee work performance at PT PLN (Persero) UIP3BS UPT Medan.
The Influence of Brand Image and Perceived Quality on Customer Loyalty at Merlin Gold Shop in Bandar Lampung Dewi, Devi Mala; Sari, Wenny Permata
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1284

Abstract

Competition in the jewelry industry requires business actors to build and maintain consumer loyalty through strengthening brand image and quality perception. Merlin Gold Shop Bandar Lampung as a relatively new business still faces challenges in maintaining consumer loyalty amid competition with established gold stores. This study aims to evaluate the impact of quality perception and brand image on consumer loyalty at Merlin Gold Store in Bandar Lampung. This study uses a causal associative approach with a quantitative methodology. Questionnaires were distributed to 100 respondents, and data were collected through multiple linear regression analysis with IBM SPSS Statistics version 27. Research shows that consumer loyalty is strongly influenced positively by the perception of quality and brand image. Simultaneously, consumer loyalty has been shown to be significantly influenced by the perception of quality and brand image. These results show that consumer trust and satisfaction can be improved with a strong brand image and perceived high-quality products. The study's conclusions reinforce the idea that local gold stores should implement important strategies to grow and maintain consumer loyalty, including consistently improving product quality and strengthening brand image.
The Effect of QRIS Use on the Safety of Cashless Transactions in UMKM in Bengkulu City Kresnawati, Kresnawati; Triana, Jeanifah; Wulandari, Depiana; Amanda, Dea; Firtasuli, Silvana; Fateha, Yumi Adelia; Natasya, Cindy Apriyani
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1205

Abstract

Along with the development of digitalization in the banking sector, Bank Indonesia and the Indonesian Payment System Association (ASPI) have created a non-cash payment innovation in the form of QRIS (Quick Response Code Indonesian Standard). QRIS makes it easy for users to make fast and secure digital transactions, especially for Micro, Small and Medium Enterprises (MSMEs). This study aims to analyze the effect of QRIS usage on the safety of cashless transactions among MSMEs in Bengkulu City. The method used is a descriptive quantitative approach, with data collected through interviews and Google Forms. The data obtained from the questionnaire was analyzed using a descriptive statistical approach and simple linear regression testing with the help of IBM SPSS Statistics 27 software.
The Effectiveness of Fintech in Supporting the Performance of Bengkulu's Kalamansi Syrup SMEs Wagini, Wagini; Kresnawati, Kresnawati; Almagribi, Muhamad Sholahudin; Mutiarani, Nyimas Asti; Oktapiani, Rahma; Ikshaliana, Tiara; Sari, Urba Tian; Lesmana, Rendy
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1206

Abstract

This study evaluates the extent to which Financial Technology (Fintech), particularly mobile banking from Bank Bengkulu, contributes to the ease of conducting digital transactions and the performance of “Sahabat Kita” MSMEs that produce Bengkulu's signature kalamangsi syrup. Using a descriptive qualitative approach, data was collected through interviews, direct observation, and document collection. The findings of this study indicate that mobile banking makes an important contribution to simplifying the transaction process, promoting efficiency, and expanding the market reach for MSMEs, despite challenges related to digital literacy and information security. It can be concluded that Fintech successfully supports MSME performance through a payment system that is easy and accessible to many parties.
The Impact of Digital Wallet Use (Fintech Payment) on Students’ Personal Financial Management DANA Application Users Susanti, Neri; Kresnawati, Kresnawati; Sakina, Nabilla Dwi; Rahma, Gita Rafika; Astiana, Cemas; Minarti, Suiska; Riana, Meta; Febriani, Evi
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1207

Abstract

This study aims to analyze the impact of digital wallet usage, specifically the DANA application, on the personal financial management of university students. Using a quantitative survey approach, data was collected from students who actively use DANA in their daily financial transactions. The findings indicate that the intensity of digital wallet usage significantly influences students' financial management, particularly in monitoring expenditures and accessing transaction histories. Promotional features such as cashback and discounts have also been proven to increase students' consumption behavior. The study further shows that digital financial literacy plays a crucial role in ensuring responsible use of digital payment tools. These results imply the need for enhanced financial literacy education in higher education institutions to support healthy financial behavior among young digital users.
The Effectiveness of Monetary Policy in Driving Economic Growth Bangun, Agika Ayla Sari Dewi; Pane, Sanusi Gazali; Dakhi, Teresia; Nehe, Dermawan Syah Putra; Zai, Regina Roswita
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1223

Abstract

This study aims to analyze the effectiveness of monetary policy in stimulating economic growth. Monetary policy, through instruments such as interest rates, money supply, and banking credit, plays a strategic role in influencing real economic activities. The research method employs a conceptual approach and a literature review, examining monetary economic theories and relevant previous research findings from both national and international literature. The analysis is conducted by tracing the transmission mechanisms of monetary policy on economic growth through interest rate channels, investment, consumption, and exchange rate stability. The expected results of this study indicate that monetary policy managed credibly and responsively to macroeconomic conditions is capable of fostering sustainable economic growth. A reduction in interest rates is expected to increase investment and consumption, while the control of the money supply can maintain inflation stability, thereby creating a conducive economic climate for growth. This research is expected to provide a theoretical contribution to enriching the study of monetary economics and serve as a reference for formulating effective monetary policies to support economic growth.
The Impact of Interest Rate Changes on Economic Activities in Indonesia Milala, Franata; Pane, Sanusi Gazali; Crysti, Agita; Zai, Enjel Kristian
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1224

Abstract

Changes in interest rates are one way the government manages state finances which greatly influences economic conditions, including in Indonesia. This research wants to see how changes in interest rates affect various aspects of the economy, such as economic growth, investment, public spending, and the inflation rate. To analyze this, researchers used quantitative methods with data from various official sources such as Bank Indonesia, the Central Statistics Agency, and other institutions over a certain period of time. The techniques used include descriptive analysis and regression to see the relationship between interest rates and macroeconomic variables. Research results show that when interest rates rise, it usually reduces the amount of investment and public spending, thereby slowing the rate of economic growth. On the other hand, if interest rates fall, it can encourage economic growth because it increases investment and people's purchasing power, but it can also increase inflation. Therefore, in determining interest rates, the government must be careful and balanced so that the economy remains stable. It is hoped that this research can help in realizing a better and more sustainable monetary policy in Indonesia.
Transformational Leadership and Work Motivation as Determinants of Employee Performance: A Study of Manufacturing Companies in Medan Purba, Mardaus
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1226

Abstract

In the highly competitive manufacturing industry, employee performance is clearly the primary foundation for achieving excellence. Transformational leadership, along with work motivation, have been shown to play a crucial role in enhancing this performance. This study specifically analyzes the influence of transformational leadership and work motivation, both separately and simultaneously, on employee performance at manufacturing companies in Medan. This study employed a quantitative approach through a survey method. Data were obtained by distributing questionnaires to 120 employees from various manufacturing companies in Medan, selected using purposive sampling. Data analysis involved multiple linear regression with the help of SPSS software version 25. The results of the analysis showed that transformational leadership had a positive and significant influence on employee performance (β = 0.305, p-value < 0.01). Meanwhile, work motivation had an even stronger and more significant influence (β = 0.498, p-value < 0.01). When tested simultaneously, both variables had a significant effect on performance (F-hit = 72.345, p-value < 0.01) with a coefficient of determination of 0.610, which means that 61% of the variation in employee performance can be explained by these two factors. It should be noted that work motivation emerged as the most dominant factor in its contribution. Based on these findings, it can be concluded that manufacturing companies in Medan should prioritize the development of transformational leadership within their management ranks, while simultaneously designing programs to increase work motivation, both intrinsic and extrinsic. Particular focus should be directed at the motivational aspect, given its significant influence on improving employee performance.