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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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The Influence Of Farmers, Middlemen, Social And Economic Factors On The Agricultural Sector In Adiankoting Sub-District Simatupang, Rut Anatasya; Faried, Annisa Ilmi; Sembiring, Rahmad
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.v5i2.1467

Abstract

The agricultural sector is the main foundation of livelihood for the community in Adiankoting District, where the majority of residents depend on farming activities. However, efforts to improve agricultural productivity face various challenges related to social and economic factors, as well as the unequal relationship between farmers and middlemen.Farmers often experience limitations in capital, technology, and market access, which force them to rely on middlemen who frequently offer low selling prices and place farmers in a disadvantaged position. Economically, the agricultural sector in Adiankoting is also affected by price fluctuations, dependence on unpredictable seasons, and the lack of supporting facilities such as irrigation and access to agricultural credit.Despite these challenges, agriculture remains the backbone of the local economy, influencing farmers’ income, household welfare, and overall village development. With a land area of 502.90 km² and comprising 16 villages, Adiankoting District holds significant agricultural potential, particularly in larger areas such as Dolok Nauli Village. Understanding the influence of social and economic factors, as well as the roles of farmers and middlemen, is essential for identifying appropriate solutions to improve farmers’ welfare and promote sustainable agricultural development in Adiankoting District.
The Impact Of The QRIS Payment System On Increasing The Income Of MSMEs In The Restaurant Sector In Medan Sunggal Bukit, Rizky Pramudita; Fadlan, Ahmad; Hasanah, Uswatun
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.v5i2.1468

Abstract

The purpose of this study is to analyze the effect of the implementation of the QRIS payment system on increasing the income of MSMEs in the restaurant sector in Medan Sunggal District, Medan City, where MSMEs play a crucial role in the national economy with a contribution of 60.5% of GDP and absorption of 96.9% of the workforce, but face challenges in access to financing, tight competition and limitations of digital technology. A quantitative approach was applied to 20 samples of MSME restaurants from a population of 21 units that have used QRIS for at least 6 months with data collection through closed questionnaires analyzed using Confirmatory Factor Analysis (CFA) with a KMO value of 0.562> 0.5 and Bartlett's test sig. 0.003 and Multiple Linear Regression after fulfilling classical assumption tests such as normality (Kolmogorov-Smirnov sig. 0.200), multicollinearity (VIF <10) and autocorrelation (Runs Test sig. 0.108). The CFA results identified four main factors from ten independent variables, namely the use of e-commerce applications (X1), online presence on social media (X2), QRIS implementation (X3) and integration with delivery platforms (X4) which explained the total variance of 77.673%. The multiple linear regression model produced the equation Y = 6.066 + 0.253X1 + 0.293X2 + 0.324X3 + 0.249X4, where the use of e-commerce applications (X1) had a positive and significant effect partially (t = 1.892 > t-table 1.753, sig = 0.03 < 0.05). Then the online presence on social media (X2) had a positive and significant effect partially (t = 1.845 > t- table 1.753, sig = 0.01 < 0.05). Then the implementation of QRIS (X3) has a positive and significant effect partially (t = 2.617 > t-table 1.753, sig = 0.01 < 0.05). Then integration with the delivery platform (X4) has a positive and significant effect partially (t = 1.871 > t-table 1.753, sig = 0.02 < 0.05). Meanwhile, the simultaneous test shows F = 4.273 (sig = 0.02) with R² = 0.848 which explains 84.8% of the variation in income. The rest is influenced by external factors in the region. QRIS is proven to be a major catalyst through transaction efficiency without MDR fees for nominal ≤Rp500,000, reduced cash risk and increased customer turnover in busy culinary areas such as Medan Sunggal which has the 20 highest MSME restaurants in Medan.
The Effect Of Work Supervision, Organizational Commitment, And Job Satisfaction On Employee Performance At Pt Bank Rakyat Indonesia (Persero) Tbk Iskandar Muda Medan Branch Ridha Safira; Juniarti, Juniarti; Wahyono, Teguh
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.v5i2.1471

Abstract

This study aims to analyze the influence of work supervision, organizational commitment, and job satisfaction on employee performance at PT Bank Rakyat Indonesia (Persero) Tbk Iskandar Muda Medan Branch. A quantitative descriptive approach was employed, utilizing SPSS version 26 for statistical analysis. The population comprised 79 permanent employees, sampled via census (non-probability saturated sampling) due to size under 100. Partial t-test results indicate significant positive effects: work supervision (t = 4.390 > 1.992), organizational commitment (t = 4.955 > 1.992), and job satisfaction (t = 2.238 > 1.992). Simultaneous F-test shows F = 69.885 > 2.73; thus, H1 accepted, H0 rejected. The coefficient of determination (R²) is 72.6%, with 27.4% explained by other unexamined variables.
The Influence Of Leadership And Communication On Employee Work Discipline At The Department Of Cooperatives, Small And Medium Enterprises, Industry And Trade In Medan City Syahri, Resti Alvi; Insan , Muhammad Yalzamul; 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.v5i2.1474

Abstract

The research analysis aims to analyze the Influence of Leadership and Communication on Employee Work Discipline at the Cooperatives, Small and Medium Enterprises, Industry and Trade Office of Medan City. The data analysis technique used is the associative research method with the help of the SPSS version 23 program. This study uses multiple linear regression analysis. The sample in this study was 69 respondents. Primary data collection used a questionnaire. The results showed that the t-value of 4.041> t-table of 1.99 with a significant value of 0.000 <0.05, so the hypothesis H1 is accepted and H0 is rejected, meaning that leadership has a positive and significant effect partially on employee work discipline. The test results show a calculated t value of 2.711> t table of 1.99 with a significant value of 0.009 <0.05, so the hypothesis H2 is accepted and H0 is rejected, meaning that communication has a positive and significant partial effect on employee work discipline. The results of the simultaneous test with a calculated F value of 18,817 which is greater than 3,14 and a significant value of 0.000 which is smaller than 0.05 so it can be concluded that leadership and communication have a significant effect simultaneously on employee work discipline.
The Effect Of Understanding Government Accounting Standards And The Utilization Of Accounting Information Systems On The Quality Of Financial Statements With Human Resource Competence As A Moderation Variable In The Asahan Regency Government Buaya, Register Launli; Siregar, Oktarini Khamilah; Tripriyono, Agus
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.v5i2.1475

Abstract

This study aims to analyze the influence of understanding Government Accounting Standards and the utilization of accounting information systems on the quality of financial statements in the Asahan Regency Government, with human resource competence as a moderating variable. The study is motivated by the need of local governments to produce financial reports that are reliable, relevant, and compliant with accrual-based accounting principles. However, challenges persist regarding the consistency of standard implementation, the effectiveness of information system utilization, and the adequacy of competencies among financial management personnel. This research employs a quantitative approach using a survey distributed to government officials involved in financial statement preparation. A questionnaire was used to collect data on respondents’ comprehension of SAP, the intensity and effectiveness of accounting information system usage, and their perceptions of financial report quality. The analysis was conducted using Moderated Regression Analysis (MRA) to examine the role of human resource competence as a strengthening or weakening factor in the relationships among variables. The results indicate that understanding SAP has a significant positive effect on the quality of financial statements. The use of accounting information systems also contributes significantly to improving financial information quality, particularly in aspects of timeliness, accuracy, and completeness. Furthermore, human resource competence was found to moderate the relationship between SAP understanding and information system utilization with financial report quality, where higher competence strengthens the effect of both variables. These findings emphasize the importance of capacity building through continuous training and optimization of information systems to support financial transparency and accountability in regional governments.
The Influence of Product Quality and Price on Consumer Purchasing Decisions at Amalia Bakery Putri Ramadhani; Sanny, Annisa; Surya, Elfitra Desy
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.v5i2.1477

Abstract

This study aims to analyze product quality and price on consumer purchasing decisions at Amalia Bakery. The data used are primary data by collecting questionnaire data and analyzing it with the SPSS version 27 application. The research population was obtained by taking consumers who purchased the product and the sample was determined using the Slovin technique of 95 people. This study used multiple linear regression analysis. The results of the study partially show that product quality has a positive and significant effect on purchasing decisions, while price has a negative and significant effect on purchasing decisions. Furthermore, the results of the study simultaneously show that product quality and price have a positive and significant effect on purchasing decisions.
The Influence of Supervision, Work Environment, and Job Satisfaction on the Performance of Equipment Employees at the Water Resources, Highways, and Construction Services of Medan City Ridwan, Putri Kurnia; Anwar, Yohny; Daulay, Muhammad Toyib
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.v5i2.1478

Abstract

This study aimed to analyze the influence of supervision, work environment, and job satisfaction on the performance of ASN employees in the Equipment Division of the Department of Water Resources, Highways, and Construction of Medan City. The research employed an associative-quantitative approach with a population consisting of all ASN employees and a sample of 96 respondents selected through a saturated sampling technique. Data were collected using questionnaires and analyzed through multiple linear regression, t-test, F-test, and determination test. The results showed that supervision, work environment, and job satisfaction had a positive and significant effect on employee performance both partially and simultaneously, with a contribution of 77.3% and a relationship strength of 0.879 (very strong). Supervision was the most influential variable compared to the others. These findings confirmed that improving the quality of supervision, non-physical work environment conditions, and job satisfaction played an important role in enhancing the performance of ASN employees.
Inflation Stability and Economic Recovery Through Monetary Policy Instruments in Indonesia Yuspira, Pipit; Sari, Wahyu Indah; 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.v5i2.1482

Abstract

This study aims to analyze the role of monetary policy in maintaining inflation stability and supporting economic recovery in Indonesia. Specifically, this study examines the simultaneous relationship between interest rates, money supply, and Gross Domestic Product (GDP) on inflation, as well as the effects of the exchange rate, unemployment rate, and inflation on GDP. The research approach used is quantitative with the simultaneous equation system analysis method. The data used are secondary time series data from Indonesia for the period 2010–2024. Model estimation was performed using the Two-Stage Least Squares (2SLS) method to address potential endogeneity between variables. The results show that interest rates partially have a negative and significant effect on inflation, while money supply and GDP have an effect but are not significant on inflation. In the second equation, the exchange rate and unemployment have a negative effect on GDP, while inflation has a positive effect, but all are statistically insignificant. The results of normality and autocorrelation tests indicate that the model meets classical assumptions and is suitable for use. Overall, the findings of this study indicate that monetary policy instruments, particularly interest rates, have an important role in controlling inflation, but their impact on economic growth is still limited during the study period. Therefore, coordination between monetary and other policies is necessary to maintain economic stability while promoting sustainable economic growth.
Analysis Of Tourism Attractions, Tourism Image, And Promotion On Visit Decisions At The Bukit Lawang Water Tourism Destination Napitupulu, Olim Hanafiah; Diana , Yana; Rossanty, Yossie
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.v5i2.1483

Abstract

This study aims to analyze the influence of tourist attractions, destination image, and promotion on tourists’ visiting decisions at the Bukit Lawang water tourism destination. The study employs a quantitative approach using a survey method. The research instrument is a Likert-scale questionnaire. The sampling technique uses purposive sampling involving tourists who have visited Bukit Lawang. Data analysis methods include descriptive statistics, validity testing, reliability testing, classical assumption tests, and multiple linear regression analysis. Data processing is conducted using the SPSS application. The results indicate that tourist attractions and destination image have a positive and significant partial effect on visiting decisions. Promotion has a positive but not significant effect on visiting decisions. Simultaneously, tourist attractions, destination image, and promotion have a significant effect on visiting decisions. Destination image is the most dominant variable influencing tourists’ visiting decisions.
The Influence Of Financial Literacy, Financial Planning And The Use Of Fintech Applications On The Financial Independence Of Management Students At Panca Budi Development University Fatimah, Nur Hafizah; Hasanuddin, Syahrial; Harahap, Ramadhan
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.v5i2.1484

Abstract

This study aims to analyze the effect of financial literacy, financial planning, and the use of fintech applications on the financial independence of management students at Universitas Pembangunan Panca Budi, Medan. The research employs a quantitative approach. Data were collected using purposive sampling by distributing questionnaires through Google Forms, which were shared via WhatsApp chats and Instagram direct messages to obtain respondents. The measurement scale used was a Likert scale ranging from 1 to 5.The population and sample of this study consist of management students at Universitas Pembangunan Panca Budi, Medan. Data analysis was conducted using SPSS to examine the simultaneous effects of financial literacy, financial planning, and fintech application usage on students’ financial independence. The analysis included data quality tests, classical assumption tests, multiple linear regression analysis, hypothesis testing, and the coefficient of determination (R²). The results indicate that the independent variables have a significant effect on the dependent variable, supporting the hypotheses proposed in this study.

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