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Karona Cahya Susena
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Journal of Management, Economic, and Accounting
Published by Universitas Dehasen Bengkulu
ISSN : -     EISSN : 29624134     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 365 Documents
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An Analysis Of The Role Of Interest Rates On The Money Supply, Credit, And Their Implications For The Macroeconomy Meilani, Sindy; Pane, Sanusi Gazali; Ramadhani , Dinia Putri; Amran, Tasya Melinda
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.v5i2.1227

Abstract

This study aims to analyze the role of interest rates as a monetary policy instrument in influencing the money supply and credit disbursement, as well as its implications for macroeconomic conditions. Conceptually, interest rates function as a monetary policy transmission mechanism that affects public behavior regarding consumption, investment, and savings. Fluctuations in interest rates impact borrowing costs, which subsequently influence credit demand and the volume of money circulating within the economy. The interaction between interest rates, money supply, and credit is believed to play a pivotal role in determining price stability, economic growth, and inflation rates. This research adopts a macroeconomic and monetary theoretical approach to explain the causal relationship between these variables, providing a comprehensive overview of the effectiveness of interest rate policies in maintaining economic stability and growth. The findings are expected to demonstrate that interest rates exert a significant influence on the money supply and credit allocation. A reduction in interest rates is anticipated to stimulate an increase in credit and money supply, thereby having a positive impact on economic activity and output growth. Conversely, an increase in interest rates is expected to curb inflation through the regulation of credit and liquidity. Furthermore, this study is intended to provide a clearer understanding of the role of monetary policy in preserving macroeconomic stability and to serve as a reference for policymakers in formulating inflation control strategies and promoting sustainable economic growth.
How Economic Growth Indicators Can Adapt to Weakening Money Growth Lestari, Zalwah Ashiffah; Pane, Sanusi Gazali; Lestari, Dinda Dwi; Situmorang, Boy Sandi
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.v5i2.1228

Abstract

Economic growth is generally measured using conventional indicators such as Gross Domestic Product (GDP). However, when money supply growth weakens, these indicators are considered less able to represent the overall economic condition. This study aims to examine how economic growth indicators can adapt to conditions of weakening money supply growth. This study used a literature review method by analyzing national and international journals published after 2015 and accessed through Google Scholar. The results of the study indicate that weakening money supply growth affects economic growth slowdown and reduces the effectiveness of conventional economic growth indicators. Therefore, the use of alternative indicators and a multidimensional approach that integrates monetary and financial variables is necessary.
The Effect of Company Size and Leverage on Tax Avoidance (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period) Sahputra, Ago; Hernadianto, Hernadianto; Sumarlan, Ahmad; Khairiyah, Diah
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.v5i2.1244

Abstract

Tax avoidance or commonly called tax avoidance is an effort to avoid tax legally that does not violate tax regulations by taxpayers by trying to reduce the amount of tax by looking for regulatory weaknesses (loopholes). The formulation of the problem in this study is whether company size and leverage affect tax avoidance. This study aims to see the effect of firm size and leverage on tax avoidance.Quantitative research method, The object of this research is a manufacturing company listed on the Indonesian stock exchange during the 2017-2019 period, with a purposive sampling method. The number of observations in this study amounted to 144 observations. By using multiple regression analysis technique, it can be concluded that firm size has a positive effect on tax avoidance with a sig value of 0.000 <0.05 and a t-count value of 3.941. Leverage has a positive effect on Tax Avoidance with a sig value of 0.012 <0.05 and a t-count value of 2.577. Company Size and Leverage have an effect on Tax Avoidance with a sig value of 0.000 <0.05 and an F value of 11,377.
The Effect of Cash Flow and Receivables Turnover on Liquidity with Profitability as an Intervening Variable in Basic Material Companies Listed on the IDX in 2022–2024 Arasta, M. Diaz; Purba, Rahima Br; Nasution, M. Irsan
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.v5i2.1247

Abstract

The results show that cash flow significantly affects liquidity, while receivable turnover has a significant/insignificant effect (to be finalized once statistical results are inserted). Simultaneously, both variables affect liquidity. Profitability is found to either mediate or not mediate the relationship depending on the final test results. These findings highlight the importance of effective cash flow management and receivable collection in maintaining corporate liquidity.
The Influence of Tax Knowledge, Tax Services, and Tax Sanctions on MSME Taxpayer Compliance in Bandung City: Muslim, Anna Putri; Putri, Chintya Wijaya; Ikhwan, Dani; Nursanti, Eka; Putri, Faradilla; Mudhiah, Asywaq; Ramadhani, Nazwa Putri
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.v5i2.1250

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia remains relatively low, despite various government efforts such as improving tax knowledge, enhancing the quality of tax services, and enforcing tax sanctions. This condition indicates the need for empirical research to identify the factors influencing MSME taxpayer compliance. This study aims to analyze the effects of tax knowledge, tax services, and tax sanctions on MSME taxpayer compliance in Bandung City. The research employs a quantitative method with a survey approach. The sampling technique used is accidental sampling, and data were collected through the distribution of questionnaires both online and offline using Google Forms. The collected data were analyzed using multiple linear regression analysis to examine the influence of more than one independent variable on a single dependent variable. The results show that simultaneously, tax knowledge, tax services, and tax sanctions have a significant effect on MSME taxpayer compliance, explaining approximately ±64.5% of the variation in compliance, while the remaining variance is influenced by other factors outside this study. Partially, tax sanctions as an external factor have a significant effect on MSME taxpayer compliance with a significance value of <0.001. Meanwhile, tax knowledge and tax services as internal factors do not have a significant effect, with significance values of 0.210 and 0.995, respectively. These findings indicate that although MSME taxpayers possess tax knowledge and receive tax services, these factors alone are insufficient to encourage voluntary compliance. Therefore, this study emphasizes the importance of balancing educational approaches with the enforcement of tax sanctions to sustainably improve MSME taxpayer compliance.
The Influence of Intellectual Intelligence and Spiritual Intelligence on Employee Performance at Bank Syariah Indonesia KCP Cirebon Sisingamangaraja: Sari, Nidia Wulan
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.v5i2.1253

Abstract

This study aims to analyze the influence of intellectual intelligence and spiritual intelligence on employee performance at Bank Syariah Indonesia (BSI) KCP Cirebon Sisingamangaraja. This research uses a quantitative approach with an explanatory design, and data were collected using a Likert scale questionnaire (1–5). The study sample consisted of BSI KCP Cirebon Sisingamangaraja employees selected through purposive sampling. Data analysis was conducted using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) to examine the relationships between variables. The results indicate that intellectual intelligence has a positive and significant effect on employee performance, with an Original Sample (O) value of 0.632, T-statistics of 16.579, and P-value of 0.000. Additionally, spiritual intelligence also has a positive and significant effect on employee performance, with an Original Sample (O) value of 0.440, T-statistics of 10.734, and P-value of 0.000. These findings suggest that enhancing employees’ intellectual and spiritual intelligence can effectively improve their performance. Based on the results, it is recommended that BSI management implement programs to develop employees’ intellectual and spiritual intelligence to support better work quality, motivation, and work ethic.
The Effect Of Ratio To Asset And Debt To Equity Ratio On The Phenomenon Of Underpricing With The Inflation Rate As An Intervening Variable In Companies Conducting Initial Public Offerings On The Indonesian Stock Exchange Aryasta, Muhammad Irza; Purba, Rahima Br; Nasution, M. Irsan
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.v5i2.1254

Abstract

The analysis technique used is path analysis with the help of SPSS 23 software. The results of the study indicate that (1) ROA has a significant negative effect on underpricing; (2) DER has a significant positive effect on underpricing; (3) inflation acts as an intervening variable that strengthens the effect of DER on underpricing; but does not mediate the effect of ROA on underpricing. These findings indicate that the company's fundamental factors and macroeconomic conditions simultaneously influence the initial stock price level in the Indonesian capital market.
The Role Of Leaders In Implementing The Company's Code Of Ethics Ginting, Widya; Rizky, M Chaerul; Rahmawati, Yesi; Lubis, Arfana Fanditia; Ginting, Herdika Fauzan
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.v5i2.1261

Abstract

This study aims to examine the role of leaders in implementing a corporate code of ethics and its impact on organizational culture and sustainable corporate governance. A code of ethics is a moral and professional guideline that directs individual and organizational behavior in conducting business activities. However, the effectiveness of a code of ethics is largely determined by the role of leaders as directors, role models, and controllers of ethical behavior within the organization. The research method used is a literature study with a descriptive qualitative approach to scientific journals, books, and relevant academic publications. The results of the study indicate that leaders have a strategic role in formulating, socializing, enforcing, and evaluating a corporate code of ethics. Ethical leaders are able to build a strong tone at the top, increase employee compliance, and shape an organizational culture of integrity. This study also integrates the thoughts and findings of Muhammad Chaerul Rizky regarding leadership, human resources, and organizational ethics as a basis for analysis.
The Influence of Career Development, Work Motivation and Discipline on Employee Performance BKAD PROVSU Harefa, Reza Ananda; Anwar, Yohny; Insan, Muhammad Yalzamul
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.v5i2.1262

Abstract

This study aims to determine the effect of career development, work motivation, and work discipline on employee performance at the Regional Finance and Asset Agency of North Sumatra Province. This study was a quantitative associative study with a sample size of 95 civil servants using a saturated sampling technique. Data were collected through questionnaires and analyzed using SPSS version 25.0, using validity and reliability tests, classical assumptions, multiple linear regression, hypothesis testing, and the coefficient of determination. The results indicate that career development, work motivation, and work discipline have a positive and significant effect on employee performance, both partially and simultaneously. The simultaneous test (F-test) indicates that all three variables together have a significant effect on employee performance, with an F-value of 310.020 > F-table = 3.03 and a sig. = 0.000 < 0.05. The Adjusted R² value of 0.908 indicates that 90.8% of the variation in employee performance is explained by career development, work motivation, and work discipline, while the remaining 9.2% is influenced by factors outside this study.
Factors Influencing Perceptions of Pay Fairness Among Millennial Employees in Technology Startups Harahap, Oktarina; Rizky , M Chaerul; Nasution, M Zaidan Thalhah; Rozy, Mochamad Fachrul; Sangkong, Rezqy Agusta; Siagian, Roy Batoran
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.v5i2.1264

Abstract

Perceived pay fairness is a strategic aspect of human resource management, particularly in technology startups dominated by millennial employees. Millennials tend to value transparency, fairness, and alignment between their work contributions and compensation. This study aims to analyze the factors influencing perceptions of pay fairness among millennial employees in technology startups. A quantitative research approach was employed using a survey method through questionnaires. The variables examined include payroll system transparency, salary suitability to workload, career developsment opportunities, and salary comparison with coworkers. The findings indicate that payroll transparency and salary-workload suitability have the most significant influence on perceived pay fairness. Meanwhile, career development and salary comparison also affect perceptions of fairness, although to a lesser extent. This study is expected to provide valuable insights for startup management in designing fair, transparent, and sustainable compensation systems.

Page 31 of 37 | Total Record : 365

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