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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
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.