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Contact Name
Karona Cahya Susena
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karona.cs@unived.ac.id
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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 365 Documents
The Influence Of Brand, Facilities, And Service Quality On Customer Satisfaction At Primadona Service Station Anggraini, Lili; Amelia , Ocdy; Ritonga , Husni Muharram
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.v5i2.1265

Abstract

This study aims to analyze brand, facilities, and service quality on customer satisfaction at Primadona Service Station. This study used a quantitative method involving 89 consumers as respondents. Data collection was conducted using a questionnaire. The data obtained were analyzed using statistical formulas, including normality tests, multicollinearity tests, heteroscedasticity tests, and multiple linear regression analysis using SPSS Version 23.0. The results of this study indicate that brand has a positive and significant effect on customer satisfaction with a t-value of 4.380 and a significance of 0.000 <0.05. Facilities have a positive and significant effect on customer satisfaction with a t-value of 2.508 and a significance of 0.014 <0.05. Service quality has a positive and significant effect on customer satisfaction with a t-value of 2.173 and a significance of 0.033 <0.05. Brand, facilities, and service quality simultaneously influence customer satisfaction, with an F-value of 72.698 with a significance level of 0.000 < 0.05.
The Effectiveness Of Green Macroprudential Policies In Encouraging Sustainable Financing In Indonesia Septiawan, Iqbal; Sari, Wahyu Indah; Efendi, Bakhtiar
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.v5i2.1266

Abstract

This study examines the effectiveness of Green Macroprudential Policy (GMP) in encouraging sustainable financing in Indonesia. Using panel data from three state-owned banks (Bank Mandiri, BRI, and BNI) over the period 2015–2024, this study employs a Fixed Effect Model (FEM) to analyze the impact of internal banking factors (Non-Performing Loans and Return on Assets), macroeconomic variables (BI7DRR, GDP growth, and inflation), and a GMP dummy variable on green financing. The empirical results indicate that the GMP dummy variable has a positive and statistically significant effect on sustainable financing, confirming the effectiveness of green macroprudential incentives introduced by Bank Indonesia since 2021. Furthermore, GDP growth positively influences green financing, while inflation and policy interest rates exert a negative effect. These findings highlight the critical role of macroprudential green policies in supporting sustainable finance while maintaining financial stability. The study provides empirical evidence to support policy coordination between central banks and financial regulators in promoting green economic transformation.
The Influence of Supportive Coworkers, Appropriate Rewards, and Supportive Work Environment Conditions on Job Satisfaction at the Head Office of PT Pelindo Multi Terminal Belawan Niel, Ela Diovera; Wakhyuni, Emi; Samrin, Samrin
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.v5i2.1268

Abstract

This study aimed to analyze the influence of supportive coworkers, appropriate rewards, and supportive work environment conditions on employee job satisfaction at the Head Office of PT Pelindo Multi Terminal Belawan. The research employed an associative-quantitative approach with a multiple linear regression method. The population consisted of all 209 employees, while the sample included 68 permanent employees who were selected using the Slovin formula and determined through purposive sampling techniques. Data collection was carried out through the distribution of questionnaires in 2025, and the entire analytical process was processed using SPSS 24.0 software. The results showed that supportive coworkers, appropriate rewards, and supportive work environment conditions had a positive and significant influence both partially and simultaneously on employee job satisfaction. The findings also indicated that the appropriate rewards variable was the most dominant factor affecting job satisfaction compared with the other variables. Approximately 85.7% of job satisfaction was explained by the three variables, namely coworkers, rewards, and work environment, with a very strong relationship. These results suggested that perceptions of reward fairness, clarity of reward processes, and recognition of individual contributions had the greatest influence on employees’ evaluations of their work. This study provided empirical contributions to human resource management studies, particularly those related to job satisfaction in the port service industry.
The Effect Of Motivation And Job Satisfaction On Performance With Commitment As An Intervening Variable Of Ptpn Ii Sei Semayang Employees Pratama, Deny; Anwar, Yohny; Darmilisani, Darmilisani
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.v5i2.1270

Abstract

This study aims to analyze brand, facilities and service quality on customer satisfaction at Primadona Service Station. This study uses a quantitative method involving 65 employees as respondents. Data collection was carried out using questionnaires. The data obtained were analyzed using multiple PLS-SEM analysis with the Smart PLS 4 program. The results of this study indicate that Motivation has a positive and significant effect on commitment at PTPN II Sei Semayang. Job satisfaction has a positive and insignificant effect on commitment at PTPN II Sei Semayang. Motivation has a positive and significant effect on employee performance at PTPN II Sei Semayang. Satisfaction has a negative and insignificant effect on employee performance at PTPN II Sei Semayang. Commitment has a positive and insignificant effect on employee performance at PTPN II Sei Semayang. Motivation has a positive and insignificant effect on employee performance through commitment at PTPN II Sei Semayang. Satisfaction has a positive and insignificant effect on employee performance through commitment at PTPN II Sei Semayang.
The Effect of Service Quality and Rental Prices on Customer Satisfaction at PT. Sinar Sakti Sampoerna Hastuti , Rindi May; Habbiburrahman, Habbiburrahman
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.v5i2.1298

Abstract

This study aims to analyze the influence of service quality and rental price on customer satisfaction at PT. Sinar Sakti Sampoerna. The main problems identified include indications of suboptimal staff service and customer perceptions regarding vehicle rental prices, which are considered relatively high. The research method employed is a quantitative approach with a causality design. The population in this study consists of all customers of PT. Sinar Sakti Sampoerna who rented vehicles during the period from January to December 2024, totaling 146 customers. Using the Slovin formula with a 10% error tolerance, a sample of 59 respondents was obtained through simple random sampling. Data were collected using questionnaires with a Likert scale and analyzed through classical assumption tests, multiple linear regression analysis, t-tests, and F-tests using SPSS 26 software.
The Effect Of Workload, Task Complexity, And Competence On Auditor Performance With Professional Skepticism As A Moderating Variable Putri, Deany Rahmanita; Chairina , Septi Wulandari
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.v5i2.1308

Abstract

Auditor performance continues to evolve in line with increasing demands for the quality and accountability of financial reports. Increasing demands for accountability and audit quality require auditors to maintain optimal performance amidst high work pressure. This research is crucial for providing a more comprehensive understanding and identifying factors influencing auditor performance. Using a quantitative research approach, the study population consisted of auditors working at South Jakarta Public Accounting Firms (KAP) listed in the 2025 directory. The sampling technique used was non-probability sampling, with a sample size of 97 auditor respondents. Data were obtained through questionnaires and analyzed using the Statistical Package for the Social Sciences (SPSS) software. The analysis included descriptive analysis, classical assumption tests (normality, multicollinearity, and heteroscedasticity), model structure tests, model feasibility tests, and hypothesis testing. The results indicate that workload, task complexity, and competence have a positive and significant effect on auditor performance, and professional skepticism has been shown to moderate the relationship between task complexity and auditor performance.
The Influence Of Social Media, Influencers, And Distribution On Purchase Decisions At Absolute Digital Afridila, Ayu; Harianto , Harianto; Amelia , Ocdy
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.v5i2.1319

Abstract

This study aims to analyze the influence of social media, influencers, and distribution on purchasing decisions at Absolute Digital. This study employed a quantitative method involving 97 consumers as respondents. Data collection was conducted using a questionnaire. The data obtained were analyzed using statistical formulas, including normality tests, multicollinearity tests, heteroscedasticity tests, and multiple linear regression analysis using SPSS Version 23.0. The results of this study indicate that social media has a positive and significant effect on purchasing decisions with a t-value of 4.101 and a significance level of 0.000 < 0.05. Influencers have a positive and significant effect on purchasing decisions with a t-value of 2.644 and a significance level of 0.010 < 0.05. Distribution has a positive and significant effect on purchasing decisions with a t-value of 2.873 and a significance level of 0.005 < 0.05. Social media, influencers, and distribution simultaneously influence purchasing decisions, with an F-value of 36.628, with a significance level of 0.000 < 0.05.
The Role Of Personal Branding In Mediating Digital Literacy, Entrepreneurial Orientation, And Community Support For Entrepreneurial Marketing Among Gig Workers In Bali Dewi, I Gusti Ayu Dinda Kusuma; Korry, Putu Dyah Permatha
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.v5i2.1339

Abstract

The development of digital technology has transformed traditional work patterns into more flexible ones through the emergence of the gig economy, where individuals work independently on a project-based basis with the support of digital platforms. This study aims to analyze the influence of digital literacy, entrepreneurial orientation, and community support on entrepreneurial marketing, with personal branding as a mediating variable among gig workers in Bali. This research approach is quantitative, with a conceptual population consisting of all gig workers in Bali who work based on digital platforms. The sampling technique used non-probability purposive sampling. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results are expected to show that digital literacy, entrepreneurial orientation, and community support have a positive effect on personal branding and entrepreneurial marketing, both directly and indirectly. Personal branding is predicted to play a significant mediating role in strengthening the relationship between these variables and entrepreneurial marketing. This study provides a theoretical contribution in broadening the understanding of entrepreneurship-based marketing strategies in the digital era and provides practical implications for gig workers in Bali to build a professional image, expand networks, and increase competitiveness through strengthening digital literacy and work communities.
The Masstige Strategy For Boosting Property Sales: Performance Analysis And Recommendations For Product Differentiation At PT. Neo Pudji Jaya Tripriyono , Setiyo Budi; Fatimah, Feti
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.v5i2.1340

Abstract

Purpose: This study aims to analyze the potential of adding a variant of masstige-concept housing (2-storey houses) to increase sales for developer PT. Neo Pudji Jaya at Shaistanaya City Sidoarjo Housing, both for the masstige variant and the 1-storey house variant. Research methodology: The study uses a descriptive quantitative approach with secondary data in the form of annual sales data for the 2022–2025 period (realizations and sales targets), gap achievement analysis, and integration of Indonesian property market context data. Results: Sales realizations for 2022–2025 amounted to 145 units out of a cumulative target of 405 units (achievement 35.8%); the trend shows a peak in 2023 (64.4%) but declined sharply in 2024–2025 (30.8%–24.0%) despite continuously increasing targets, with a cumulative deficit gap of 260 units. Limitations: Data are not yet available by house type and do not yet include specific price variables, measurable promotion intensity, or prospect (leads) data, so causal proof is limited to theoretical and empirical argumentation. Contribution: The article provides managerial recommendations based on masstige literature evidence, Indonesian market segmentation, and property consumer behavior for product differentiation that can enhance area image and cross-variant sales.
The Influence Of Digital Marketing On Consumer Purchasing Decisions On Precast Concrete Products At Pt. Super Beton Prima Januarsih, Ayu; Handayani, Sri; Hidayah, Nenden Restu
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.v5i2.1344

Abstract

The purpose of this study is to determine the influence of social media on consumer purchasing decisions on precast concrete products at PT. Super Beton Prima to determine the effect of search engine optimization on consumer purchasing decisions on precast concrete products at PT. Super Beton Prima. The results showed that the regression equation obtained from the type of research used in this study is a quantitative method. The results showed that the regression equation obtained from the research results is as follows: From the calculation with SPSS, the regression equation is obtained: Y = 7.205 + 0.914X1 + 0.630 X2 + 0.563 X3 + 0.528 X4. There is an influence of social media (X1) on purchasing decisions (Y) at PT Super Beton Prima with a significance value of 0.000 <0.05 and t count>t table (5.320> 1.665) thus Ho is rejected and Ha is accepted. There is an influence of Search Engine Optimization (X2) on purchasing decisions (Y) at PT. Super Beton Prima with a significance value of 0.001 < 0.05 and t count> t table (8,780>1,665) thus Ho is accepted and Ha is rejected. There is an influence of marketing content (X3) on purchasing decisions (Y) at PT Super Beton Prima with a significance value of 0.000<0.05 and tcount>ttable (7,714> 1,665). Thus Ho is rejected and ha is accepted. There is an effect of paid advertising (X4) on the purchasing decision (Y) of on PT. Super Beton Prima with a significance value of 0.001 <0.05 and t count> t table (5.571>1.665). Thus Ho is rejected and ha is accepted. The value of Fsig is 0.000<0.05 and and F count>F tabel (351,219>2.72), so it can be concluded that together social media, search engine optimization, content marketing and paid advertising have an effect on purchasing decisions at PT. Super Beton Prima.