cover
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 365 Documents
Analysis of Factors That Encourage Entrepreneurial Interest of Students of the Faculty of Economics, Universitas Nahdlatul Ulama, North Sumatra on Digital Transformation Nasution, Ahmad Syukur; Pohan, Fatimah; Ramadani, Ramadani
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.v5i2.1485

Abstract

Digital transformation has changed the economic landscape and opened up huge opportunities for student entrepreneurship. This study aims to analyze the influence of entrepreneurial knowledge, achievement motivation, self-efficacy, family environment, and digital literacy on the entrepreneurial interest of students of the Faculty of Economics, Nahdlatul Ulama University of North Sumatra (UNUSU) in the digital era. This research is a quantitative research with active student subjects of the Faculty of Economics UNUSU. Primary data was collected through the distribution of questionnaires and analyzed to see the influence of these variables both partially and simultaneously on entrepreneurial interest. The results of this research are expected to make a theoretical contribution to the development of entrepreneurial management science as well as practical benefits for universities in designing entrepreneurship coaching programs that are adaptive to digital technology. The limitations of this study are focused on measuring entrepreneurial interest and do not analyze real business performance.
The Influence Of Perception, Knowledge, And Skills On Employee Performance In The Population Control And Family Planning Service Of Binjai City (A Case Study Of The Use Of Digital Transformation) Aliska, Nayla Putri; Sebayang, Saimara A.M; 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.v5i2.1487

Abstract

This study examines the influence of Perception, Knowledge, and Skills on Employee Performance at the Population Control and Family Planning Agency (DPPKB) of Binjai City. Using an associative quantitative approach with 35 permanent employees, data were collected through Likert-scale questionnaires, observations, and interviews, and analyzed using multiple linear regression in SPSS 23. The results indicate that Perception, Knowledge, and Skills each have a positive and significant effect on employee performance, and together explain 78.8% of the performance variation (R² = 0.788). The findings highlight the importance of enhancing perception, knowledge, and skills through training and competency development to optimize employee performance.
The Influence Of Financial Performance On Audit Delay In Pharmaceutical Companies Listed On The Indonesia Stock Exchange Lubis, Naomi Br; Chrisna , Heriyati; Purba , Rahima Br
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.v5i2.1488

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 profitability has a negative and significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. Liquidity has a positive and significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. Leverage does not have a significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. Profitability, liquidity, and leverage have a significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange.
An Analysis Of Work Motivation, Supervision, And Work Commitment On Employee Work Discipline At The Office Of The Confederation Of All Indonesian Workers Fajar, Muhammad Halim; Yanti, Eli Delvi; Sebayang, Saimara A.M.
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.v5i2.1490

Abstract

This study aims to examine the influence of work motivation, supervision, and employee commitment on work discipline at the Confederation of Indonesian Trade Unions (Konfederasi Serikat Pekerja Seluruh Indonesia). The research adopts a quantitative approach with a causal asositif design to analyze the relationships among variables. The entire population, consisting of 48 employees, was included as research respondents. Data were collected through questionnaires and analyzed using multiple linear regression techniques. The results indicate that: (1) work motivation (X1) has a significant and positive effect on employee discipline (Y); (2) supervision (X2) also significantly enhances employee discipline (Y); (3) employee work commitment (X3) exerts a significant positive influence on work discipline (Y); and (4) simultaneously, work motivation, supervision, and employee commitment affect employee discipline, contributing 85.1% to the explained varianc e, while the remaining 14.9% is influenced by other factors beyond the scope of this study. These findings suggest that higher levels of motivation, effective supervision, and stronger commitment contribute to improved employee discipline within the organization.
Analysis of Customer Experience and Electronic Service Quality on Purchasing Decisions of Products on Tokopedia (A Case Study of Residents in Medan Kota District) Akbar, Muhammad Fauzan; Erwansyah, Erwansyah; Saragih , Megasari Gusandra
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.v5i2.1491

Abstract

This study aims to determine the influence of customer experience and e-service quality on purchasing decisions for products on Tokopedia. The object of this research is the community of Medan Kota District. The population and sample of this study consisted of 96 respondents. Data processing was carried out using SPSS version 24. The data were tested using classical assumption tests and multiple linear regression analysis. The results show that the t-test for the pengalaman pelanggan variable (X1) obtained a t-value of 2.099 > t-table 1.985 with a significance value of 0.039 < 0.05, which means that the customer experience variable has a positive and significant partial effect on purchasing decisions. The t-test for the e-service quality variable (X2) obtained a t-value of 2.173 > t-table 1.985 with a significance value of 0.032 < 0.05, indicating that the e-service quality variable also has a positive and significant partial effect on purchasing decisions. The F-test results show that the F-value is 17.839 > F-table 2.704 with a significance value of 0.000 < 0.05. The R² value of 0.262 or 26.2% indicates that the independent variables — customer experience (X1) and and e-service quality (X2) — are able to explain 26.2% of the variation in the purchasing decision variable (Y).
Analysis Of Discipline And Work Environment On The Work Productivity Of Employees At The Auto2000 Workshop In Medan-Binjai Sitepu, Muhammad Arkan; Samrin, Samrin; Setiawan, Abdi
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.v5i2.1497

Abstract

The purpose of this study to analyse the effect of work discipline and work environment on the work productivity of employees at the AUTO2000 Workshop in Medan–Binjai. This study uses a quantitative approach with an associative research design. The population and sample of this study are all 35 employees of the AUTO2000 Workshop in Medan–Binjai, using a saturated sampling technique. Data were collected through questionnaires using a Likert scale and analysed using multiple linear regression with the SPSS program. The results showed that, partially, work discipline did not have a significant effect on employee productivity, while the work environment had a positive and significant effect on productivity. Simultaneously, work discipline and work environment have a significant effect on employee productivity. The results of this study are eXpected to be taken into consideration by management in improving productivity through the creation of a more conducive work environment.
The Influence of Content Quality and Influencer Credibility on Consumer Trust in Shopping on Shopee Eda Javier, Mohamad Rizki; Sanny, Annisa; Lubis, Hidayati Purnama
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.v5i2.1500

Abstract

The purpose of this study is to analyze the influence of content quality and influencer credibility on consumer trust in shopping on the Shopee e-commerce platform. This research employs a quantitative approach using a survey method. Primary data were collected through an online questionnaire distributed to 100 active Shopee users. Data analysis was conducted using multiple linear regression with SPSS version 25. The results indicate that content quality has a positive and significant effect on consumer trust, influencer credibility has a positive and significant effect on consumer trust, and both content quality and influencer credibility simultaneously have a significant effect on consumer trust. These findings highlight the importance of influencers in building consumer trust through high-quality content and strong credibility in e-commerce platforms.
An Analysis of the Effects of Work Ability, Work Supervision, and Personality on Employee Performance at PT Pelindo Multi Terminal, Belawan Branch Maya Widiyanti; Juniarti, Juniarti; Hasibuan, Hasrul Azwar
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.v5i2.1501

Abstract

This study aims to analyze the effect of work ability, work supervision, and personality on employee performance at PT Pelindo Multi Terminal Branch Belawan. A quantitative approach with a descriptive method was employed, and statistical analysis was conducted using SPSS version 26. The population consisted of all permanent employees totaling 98 individuals, and a saturated sampling technique was applied, in which the entire population was used as the research sample. The results indicate that work ability, work supervision, and personality each have a positive and significant effect on employee performance partially. Simultaneously, these variables also have a positive and significant effect on employee performance. The coefficient of determination of 82.5% suggests that employee performance is explained by work ability, work supervision, and personality, while the remaining 17.5% is influenced by other variables not examined in this study.
Analysis the Effectiveness of the Public Accounting Information System in the Sei Sikambing D Sub-District, Medan Marsaulina Sirait; Supraja, Galih; Rizkina, Miftha
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.v5i2.1502

Abstract

The purpose of this study is to analyze the effectiveness of the Public Accounting Information System (PAIS) in Sei Sikambing D Sub-District, Medan using the DeLone & McLean Model. This research employs a descriptive qualitative method with data collection techniques through in-depth interviews, observations, and documentation involving three key informants consisting of the Sub-District Head as Budget User Authority (KPA), Assistant Expenditure Treasurer, and Financial Data Management Staff. The analysis was conducted based on six dimensions of information system effectiveness: system quality, information quality, service quality, intensity of use, user satisfaction, and net benefits. The research findings indicate that PAIS through the SIPD application has been effective in producing accurate and timely financial information with near-perfect accuracy rates and 100% reporting timeliness. However, system effectiveness is hampered by server infrastructure instability experiencing disruptions averaging twice per month with durations up to a full day, as well as limited training frequency conducted only once annually. Nevertheless, PAIS provides significant benefits in enhancing transparency through real-time access by central government, strengthening accountability with audit trail features, and improving operational efficiency through reporting process automation. Research implications suggest the need for increased server capacity, training intensification at least twice annually, and development of backup procedures to ensure operational continuity during system disruptions.
The Effect Of Content Marketing, Product Quality, And Service Quality On Purchase Decisions At Richeese Factory Manalu, Kesia; Setiawan, Rifky Budi; Sanny, Annisa
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.v5i2.1503

Abstract

This study aims to analyze the influence of Content Marketing, Product Quality, and Service Quality on consumer purchasing decisions at Richeese Factory Adam Malik Branch, Medan. This study uses a quantitative approach with a causal research type. The research sample consisted of 96 respondents determined using the Cochran formula with a purposive sampling technique. Data collection was carried out through a questionnaire, while data analysis used multiple linear regression assisted by the SPSS 22 program. These findings show that partially Content Marketing has a positive and significant impact on purchasing decisions through a regression coefficient of 0.270 and a significance value of 0.006 (<0.05). Product Quality has a regression coefficient of 0.056 with a significance value of 0.530 (>0.05), which indicates that this variable does not have a significant impact on purchasing decisions. Meanwhile, Service Quality is proven to have a positive and significant impact as the dominant variable through a regression coefficient reaching 0.599 and a significance value of 0.000 (below 0.05). Simultaneously, Content Marketing, Product Quality, and Service Quality have a significant impact on Purchasing Decisions through the calculated F value reaching 45.502 and a significance of 0.000 below .05). The Adjusted R Square value of 0.584 indicates that 58.4% of the variation in Purchasing Decisions can be explained by these three variables, while the remaining 41.6% is influenced by other factors outside the research model. This finding confirms that strengthening content marketing strategies and improving service quality are key factors in driving consumer Purchasing Decisions.