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Contact Name
Karona Cahya Susena
Contact Email
karona.cs@unived.ac.id
Phone
+6281374350305
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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 365 Documents
The Effect of Earnings Per Share (EPS), Earnings Before Interest Taxes Depreciation and Amortization (EBITDA) and Debt to Assets Ratio (DAR) on Stock Prices of PT Sarana Menara Nusantara Tbk for the Period 2010–2024 Gea, Nita Cahyani; Fadli, Achmad Agus Yasin
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.v5i2.1345

Abstract

The purpose of this research is to examine the effect of Earnings Per Share (EPS), Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA), and Debt to Assets Ratio (DAR) on stock prices of PT Sarana Menara Nusantara Tbk, located in Kudus, Central Java. This study employs a quantitative research approach. The sampling technique used is saturated sampling, consisting of financial statements of the company over a period of fifteen years, from 2010 to 2024. The data analysis using linear regression analysis. The results indicate that Earnings Per Share (EPS) has a significant effect on stock prices, with a significance value of 0,037 < 0.05 and a t-value of 2,370 > t-table value of 2.201. Meanwhile, Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA) has no significant effect on stock prices, with a significance value of 0,341 > 0.05 and a t-value of -0,995 < 2.201. Likewise, Debt to Assets Ratio (DAR) has significant effect on stock prices, with a significance value of 0,049 > 0.05 and a t-value of 2,638 < 2.201. However, the variables Earnings Per Share, Earnings Before Interest Taxes Depreciation and Amortization , and Debt to Assets Ratio simultaneously have a significant effect on stock prices, as evidenced by a significance value of 0.044 < 0.05 and a calculated F-value of 3,776> F-table value of 3.59.
The Influence of Visual Content and Brand Awareness on Enhancing Brand Image on PT Adidaya Multikreasi nstagram Account Zakian, Zakian; Erwansyah, Erwansyah; 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.v5i2.1450

Abstract

The development of social media, particularly Instagram, has transformed it into a strategic platform for visual-based digital marketing. High-quality and consistent visual content plays a crucial role in increasing audience engagement, building Brand Awareness, and forming a positive Brand Image. PT Adidaya Multikreasi, a local retail brand, has shifted its market segmentation from individual consumers (B2C) to the HORECA (Hotel, Restaurant, and Café) industry, which requires adjustments in digital marketing communication strategies. However, pre-survey results indicate that the levels of Brand Awareness and Brand Image of PT Adidaya Multikreasi remain relatively low, especially in terms of visual quality, brand identity consistency, and clarity of product information on the company’s Instagram account. Therefore, this study aims to analyze the influence of visual content and Brand Awareness on Brand Image on PT Adidaya Multikreasi’s Instagram account. The findings of this study are expected to contribute to the development of more effective, relevant, and audience-oriented visual content and digital marketing communication strategies for the HORECA sector.
The Effect Of Work Discipline, Work Motivation And Teacher Competence On The Performance Of Elementary School Teachers At Sdn 252 Huta Toras Pakantan Rizaldi, Wisnu; Astuti, Desi; Anwar, Yohny
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.v5i2.1451

Abstract

This study aims to analyze the influence of work discipline, work motivation, and teacher competence on teacher performance at SD 252 Huta Toras Pakantan. This study uses a quantitative approach with a survey method. The population in this study is all teachers of SD 252 Huta Toras Pakantan totaling 40 people, with a sampling technique using total sampling (census). Data was collected through a questionnaire deployment that was compiled based on the indicators of each variable and measured using the Likert scale. The data analysis techniques used include validity test, reliability test, classical assumption test, multiple linear regression analysis, hypothesis test (t test and F test), and determination coefficient (R²) test with the help of SPSS version 22 program. The results of the study showed that partially work discipline, work motivation, and teacher competence had a positive but not significant effect on teacher performance. Work discipline has a significance value of 0.285, work motivation of 0.331, and teacher competence of 0.103, all of which are greater than the significance level of 0.05. However, simultaneously, work discipline, work motivation, and teacher competence had a significant effect on teacher performance with an F-count value of 12.530 and a significance level of 0.000. The Adjusted R Square value of 0.470 indicates that 47.0% of the variation in teacher performance can be explained by the three independent variables, while the rest is influenced by other factors outside of this study.
Development Strategy Of Cv Zahra's Mononitrate Oil Umkm Through Digital Marketing In Sumbu Berastagi Village, Karo Regency Ginting, Widia Br; Sari, Dian Septiana; Lubis, Eadi
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.v5i2.1452

Abstract

CV Zahra, a producer of traditional Karo herbal oil, has significant potential for growth and market expansion. The monitor lizard oil produced is of superior quality due to its natural ingredients, traditional processing, and legality from the Health Department. This factor is a key strength that differentiates CV Zahra from its competitors, especially amidst the growing trend of a healthy lifestyle returning to natural products. A SWOT analysis shows that CV Zahra is in Quadrant I (Aggressive Strategy), indicating that the business has sufficient internal strength to capitalize on available external opportunities. This demonstrates that CV Zahra is in a relatively advantageous position, where the most appropriate strategy is an aggressive strategy of market expansion, product innovation, and branding strengthening. However, internal weaknesses such as limited capital, production equipment, and digital marketing skills need to be addressed immediately, as do external threats such as competition from other popular herbal products and the rise of adulterated products that risk reducing consumer trust. By maximizing strengths and opportunities, while simultaneously improving weaknesses and anticipating threats, CV Zahra has the potential to not only maintain its presence in the local market, but also penetrate national and even international markets.
The Influence of People's Business Credit, Financial Literacy, and QRIS Use on the Income of Thrifting Traders at Medan's Melati Market Hulu, Weli Yusliani; Faried, Annisa Ilmi; Suhendi , Suhendi
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.v5i2.1453

Abstract

This study aimed to examine the effects of the People’s Business Credit (Kredit Usaha Rakyat), financial literacy, and QRIS financial technology on business income among thrifting traders at Pasar Melati Medan. The population of this study consisted of 163 thrifting traders at Pasar Melati Medan, with a sample of 62 respondents selected using the Slovin formula and purposive sampling technique. This research was conducted in 2025. Data were collected through the distribution of questionnaires. The study employed primary quantitative data, which were processed using SPSS version 24.0 with an associative approach based on a multiple linear regression model. The results showed that the People’s Business Credit, financial literacy, and QRIS financial technology had positive and significant effects on business income, both partially and simultaneously, among thrifting traders at Pasar Melati Medan. The t-test results indicated that the People’s Business Credit had a regression coefficient of 0.426, a t-value of 5.221, and a significance level of 0.000. Financial literacy had a regression coefficient of 0.217, a t-value of 2.895, and a significance level of 0.005. QRIS financial technology had a regression coefficient of 0.234, a t-value of 3.184, and a significance level of 0.002. The F-test results showed an F-value of 216.329 with a significance level of 0.000. The People’s Business Credit was identified as the most dominant variable influencing business income, as it had the largest regression coefficient and t-value. Approximately 91.4% of the variation in business income could be explained by the People’s Business Credit, financial literacy, and QRIS financial technology, while the remaining percentage was influenced by other factors. Business income had a very strong relationship with the People’s Business Credit, financial literacy, and QRIS financial technology, as indicated by an R value of 0.958.
The Influence Of Entrepreneurship Education, Motivation, And Social Media On Entrepreneurship Interests Of Management Students At Panca Budi Development University Medan Rapenia, Virna; Agustin, Roro Rian; Sari, Dian Septiana
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.v5i2.1454

Abstract

This study aims to examine the influence of entrepreneurship education, motivation, and social media on entrepreneurial interest in management students at the Panca Budi University, Medan. The population in this study consisted of 50 3rd and 5th semester students of the Management study program with a concentration in digital business from 357 active management students with all concentrations in management, with a sample of 50 respondents, the sampling technique used was a saturated sample. This study was conducted in 2025-2026, using a questionnaire to collect quantitative primary data, which were then analyzed by multiple linear regression through SPSS. The results of the analysis showed that the variables of entrepreneurship education 0.002 <0.05, motivation 0.000 <0.05, and social media 0.009 <0.05 individually had a positive and significant influence on entrepreneurial interest. The F test showed a value of 95.655 (sig. 0.000), which supports that simultaneously, the three variables influence the entrepreneurial interest of management students at the Panca Budi University, Medan. The Adjusted R Square value is 0.853, this shows that the third variable contributes 85.3% to entrepreneurial interest.
Elaboration of Pelaruga Ecotourism on Economic Empowerment of the Community of Rumah Galuh Village, Langkat Regency Sagala, Theresia Bela Mutiara Uli; Hasanah, Uswatun; Suhendi, Suhendi
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.v5i2.1455

Abstract

The development of Pelaruga ecotourism in Rumah Galuh Village, Langkat Regency, has great potential to improve the welfare of the community. This study examines the impact of Pelaruga Ecotourism on the Economic Empowerment of the Community in Rumah Galuh Village, Langkat Regency, with independent variables including Infrastructure, Accommodation, Visitors, Local Tourism Businesses, and Promotion, and dependent variables such as Community Participation and Community Empowerment. Data was obtained through questionnaires distributed to the community and local tourism businesses using data analysis techniques in the form of Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), also known as SEM-PLS, through Smart PLS 4 management. A sample of 133 respondents was taken from the population living in Rumah Galuh Village and around the Pelaruga Ecotourism Area. The analysis of this study shows that the outer model value of the validity and reliability test has been measured as valid in the relationship between latent variables and manifest indicators. Then, the inner model value in the hypothesis testing states the relationship between variables that are relative to the variable assessor that has an effect on the related variables.
The Effect Of Liquidity, Profitability, And Company Size On Audit Delay In Pharmaceutical Companies Listed On The Indonesia Stock Exchange Malau, Sridevi Maharani; Fachrudin, Wan; Franita, Riska
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.v5i2.1456

Abstract

The research analysis aims to examine the effect of financial performance on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. The research method used is quantitative by analyzing 11 companies in the pharmaceutical sub-sector. The data processing tool used is SPSS version 23. The results of the study indicate that liquidity has a positive and significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. Profitability has a negative and significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. Company size does not have a significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. Liquidity, profitability, and company size have a significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange.
The Effect Of Price And Product Quality On Repurchase Interest In Ud Kunyahan Medan Potato Chips Azura, Siti; Sari , Dian Septiana; Agustin , Roro Rian
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.v5i2.1465

Abstract

This study aims to examine the effect of price and product quality on repurchase intention on UD Kunyahan Medan potato chips. The number of respondents is 40 customers from UD Kunyahan Medan who buy directly through the owner. Quantitative research method with multiple linear regression data analysis techniques, The data collection tools are observation, documentation and interviews. The data processing tool is SPSS Version 23.0. The results show that Price has a significance value of 0.010 <0.05 and a calculated value of 2.728> t table 2.026192, then H₀ is rejected and H₁ is accepted. Thus, it can be concluded that Price has a positive and significant effect partially on Repurchase Intention. Product Quality has a significance value of 0.001 <0.05 and a calculated t value of 3.522> t table 2.026192, then H₀ is rejected and H₂ is accepted. Thus, it can be concluded that Product Quality has a positive and significant partial effect on Repurchase Intention. The calculated F value is 28.060 > F table 2.85 with a significance value of 0.000 < 0.05. Thus, H₀ is rejected and H₃ is accepted. This shows that simultaneously, the variables Price and Product Quality have a significant effect on Repurchase Intention.
Trade Openness Index: Analysis Model of Indonesia, China, and the United States in Global Economic Dynamics Pasaribu, Sari Febrianti O; Rangkuty, Dewi Mahrani; Rusiadi, Rusiadi
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.v5i2.1466

Abstract

This study aims to determine the simultaneous effect of trade openness, exports, imports, and inflation on gross domestic product and the simultaneous effect of trade openness, exchange rates, and gross domestic product on inflation in Indonesia, China, and the United States. This study uses a quantitative approach with secondary data (time series) sourced from the World Bank for the period 2014 to 2023. The data analysis technique used is the Two-Stage Least Squares (TSLS) method. The results obtained explain that in equation I, it was found that the variables of trade openness and imports have a significant effect on gross domestic product (GDP) in Indonesia, China, and the United States. Meanwhile, the export and inflation variables did not have a significant effect on gross domestic product (GDP) in Indonesia, China, and the United States. Equation II found that the variables of trade openness, exchange rate, and gross domestic product (GDP) had a significant effect on inflation in Indonesia, China, and the United States.