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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 467 Documents
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The Influence of Workload, Work Facilities, and Supervision on the Performance of Outbound Unit Employees at PT JNE Medan Main Branch Dinda Aulia; Darmilisani Darmilisani; Daud Arifin
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.v5i2.1515

Abstract

The main objective of this research is to find out how PT JNE Cabang Utama Medan's leadership, working conditions, and physical plant affect the company's productivity. Analytical and quantitative approaches were utilized in this study. For the purpose of data collection, the study asked 55 randomly selected individuals to fill out surveys. To create primers, we turned to SPSS version 24's data extraction methodologies. We used multiple linear regression to look for correlations in the data between the dependent and independent variables. According to the results, workers are significantly more efficient when they have good leadership, a nice place to work, and enough tools. The regression analysis yielded a result of 0.203. A t-value of 2.307 was considered statistically significant at the 0.025 level. With t-statistic = 6.218 and regression = 0.000, operational facilities are defined as follows: 0.454. A regression value of 0.399 and a thitung value of 4.226 define the penalty at a significance level of 0.000. The Fhitung and Sig. values were 300.417 at the same time. Among the many factors influencing workers' output, supervision stands out with the highest regression value. The workplace, its facilities, and management account for 94.3% of the variation in employee output, according to a revised R² of 0.943. The correlation between the two variables is highly significant, with an R-value of 0.973.
The Effect Of Work Communication And Job Satisfaction On Teacher Performance At State Senior High School 1 Kutambaru, Langkat Regency Dian Oktavianti; Kiki Farida Ferine; Ahmad Aswan Waruwu
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.v5i2.1518

Abstract

The research analysis aims to determine the influence of work communication and job satisfaction on teacher performance at SMA Negeri 1 Kutambaru, Langkat Regency. The research approach used is a quantitative associative approach. This study employed multiple linear regression analysis with a sample of 30 respondents. Primary data collection used a questionnaire. The results of the study indicate that the work communication variable has a t count of 4.358 and a t table of 2.051831, so t count > t table (4.358 > 2.051831) with sig. 0.000 < 0.05 so that the results of the study accept H1. It can be explained that the work communication variable (X1) influences the teacher performance variable (Y). The job satisfaction variable has a t count of 4.274 and a t table of 2.051831, so t count > t table (4.274 > 2.051831) with sig. 0.000 < 0.05 so that the results of the study accept H2. It can be explained that the job satisfaction variable (X2) influences teacher performance (Y). The results of this study indicate that the f count value = 15.196 > f table 3.35 with sig. 0.000 < 0.05. So it can be concluded that H3 is accepted. Where the work communication variables (X1) and job satisfaction (X2) simultaneously have a positive influence.
Analysis Of Financial Knowledge, Financial Behavior, And Self-Control On Invesment Decision On Digital Platforms Among Generation Z Desy Ramadani; Maya Syaula; Noni Ardian
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.v5i2.1519

Abstract

The rapid development of digital investment platforms has increased the participation of Generation Z in investment activities; however, the quality of investment decisions remains a concern. This study aims to analyze the effect of financial knowledge, financial behavior, and self-control on investment decisions on digital platforms among Generation Z. This research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 67 Generation Z students of Universitas Pembangunan Panca Budi Medan using purposive sampling. Data analysis techniques include validity testing, reliability testing, classical assumption tests, and multiple linear regression analysis. The results indicate that partially, financial knowledge has no significant effect on investment decisions, while financial behavior and self-control have a positive and significant effect on investment decisions. Simultaneously, financial knowledge, financial behavior, and self-control significantly affect investment decisions. These findings suggest that behavioral and psychological factors play a more dominant role than financial knowledge in shaping investment decisions among Generation Z on digital investment platforms. Therefore, improving the quality of investment decisions requires not only financial literacy but also the strengthening of healthy financial behavior and self-control.
The Influence Of Customer Experience, Brand Image, And Social Media Influencer On Purchase Decision Of Staccato Products At Sunplaza Medan Cyndi Varelie; Dewi Nurmasari Pane; Muhammad Dharma Tuah Putra Nasution
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.v5i2.1520

Abstract

This research was conducted with the aim of determining the influence of customer experience, brand image, and social media influencer on the purchasing decision of Staccato products at Sunplaza Medan. The research method used in this study is descriptive quantitative. The population used in this study is consumers who buy Staccato products at SunPlaza. The sampling in this study was taken by selecting 10 (ten) consumers who have bought Staccato products every day for 10 days of research, so the sample size obtained is 100 consumers. The results of this study indicate that simultaneously customer experience, brand image, and social media influencer have a positive and significant effect on the purchasing decision of Staccato products at Sunplaza Medan.
The Influence Of Principals’ Charismatic Leadership And Teacher Motivation On Teacher Performance At SMP Panca Budi Medan Ahmad Syarif; Saimara AM Sebayang; Muhamad Toyib Daulay
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.v5i2.1529

Abstract

Teacher performance is a crucial factor in determining the quality of education, as high-performing teachers are able to create effective and innovative learning processes that support students’ competency development. This study aims to analyze the influence of the principal’s charismatic leadership (X₁) and teacher motivation (X₂) on teacher performance (Y) at SMP Panca Budi Medan, as well as to examine the role of motivation as a supporting factor in improving teacher performance. A quantitative approach with an associative explanatory method was employed, involving all 40 teachers of SMP Panca Budi Medan as the research sample. Data were collected through questionnaires, observations, and documentation, and analyzed using validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing through partial (t-test) and simultaneous (F-test) analyses. The results indicate that all research instruments are valid and highly reliable, with Cronbach’s Alpha values of 0.977 for X₁, 0.968 for X₂, and 0.962 for Y. The classical assumption tests were fulfilled, indicating that the regression model is appropriate for analysis. Multiple regression analysis reveals that charismatic leadership has a positive and significant effect on teacher performance (B = 0.965; Sig. = 0.000), while teacher motivation also shows a positive effect but is not statistically significant (B = 0.049; Sig. = 0.267). The F-test demonstrates that X₁ and X₂ simultaneously have a significant effect on Y (F = 174.318; Sig. = 0.000), with a coefficient of determination (R²) of 0.904. These findings confirm that charismatic leadership is the primary factor in enhancing teacher performance, while motivation functions as a supporting factor that strengthens the influence of leadership. Principals who demonstrate charismatic leadership while providing motivational support can foster greater teacher professionalism and improve the overall quality of learning.
The Influence Of Financial Literacy On The Financial Behavior Of Members Of The Osseda Faolala Women's Consumer Cooperative In Nias Irwan Kristian Waruwu; Idarni Harefa; Maria Magdalena Bate'e; Tiarni Duha
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.v5i2.1448

Abstract

The Osseda Faolala Women's Consumer Cooperative in Nias has problems in the financial behavior of its members, which is based on poor financial literacy of its members. One of the problems in the cooperative's financial behavior is in the repayment of loan credit or bad credit. Problematic loans are burdens that have not been collected or loans that are not paid, doubtful because of difficulties in payment due to certain aspects. The purpose of this study is to determine whether there is an influence and how much influence the financial literacy of the Osseda Faolala Women's Consumer Cooperative in Nias has on the financial behavior of its members. The type of research used is quantitative research. Where the population is 110 people and the sampling technique used is probability sampling with simple random using the Slovin formula, a sample of 52 people was obtained. The results of this study indicate the influence of Financial Literacy (X) on the Financial Behavior (Y) of Members of the Osseda Faolala Women's Cooperative in Nias. This is indicated by the results of the data test on the influence of the variable Financial Literacy (X) on the Financial Behavior of Members of the Osseda Faolala Female Cooperative in Nias, obtained results with a mean T-count of 2.806> T-table 2.009 and a significant value of 0.001 <0.05, meaning the hypothesis is accepted, the Financial Literacy variable (X) partially has a positive and significant influence on the Financial Behavior (Y) of Members of the Osseda Faolala Female Cooperative in Nias. Based on the research that has been conducted, it is known that Financial Literacy (X) has an influence of 0.369 or if expressed as a percentage of 36.9% on the decision of guests to choose a hotel in the city of Gunungsitoli. While the other 63.1% is influenced by other factors.
Analysis Of The Influence Of Leadership Style, Work Environment, And Motivation On Employee Performance In The Marketing Division At PT Ingco Teknika Indonesia Bella Cyintia Maramis; Muhammad Yalzamul Insan; Kholilul Kholik
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1521

Abstract

This study aims to analyze the influence of Leadership Style, Work Environment, and Motivation on Employee Performance in the Marketing Sector at PT. Ingco Teknika Indonesia. This study uses a quantitative method involving 40 employees as respondents. Data collection was carried out using questionnaires. The data obtained were analyzed using statistical formulas, namely by using the normality test, multicollinearity test, heteroscedasticity test and multiple linear regression analysis with the SPSS Version 23.0 program. The results of this study indicate that leadership style has a positive and significant influence partially on performance.This can be seen from the t-value of 4.947 which is greater than the t-table of 2.02 with a significance level of 0.000, thus, H1 is accepted and H0 is rejected. The work environment has a positive and partially significant influence on performance. This can be seen from the t-value of 3.523 which is greater than the t-table of 2.02 with a significance level of 0.001, thus, H2 is accepted and H0 is rejected. Motivation has a positive and partially insignificant influence on performance. This can be seen from the t-value of 0,283 which is smaller than the t-table of 2.02 with a significance level of 0.779, thus, H3 is rejected and H0 is accepted. Leadership style, work environment and motivation have a significant influence simultaneously on performance. This can be seen from the F-value of 100.530 with a significance level of 0.000, thus, H4 is accepted and H0 is rejected.
Analysis of the Influence of Loans, Capital Structure, and Company Size on Net Profit in Conventional Commercial Banks Listed on the Indonesia Stock Exchange Bagas Indrianto Prasetio; Aulia Aulia; Syahrial Hasanuddin Pohan
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.v5i2.1522

Abstract

This study aimed to analyze the effect of customer loans, capital structure, and firm size on net profit in Conventional Commercial Banks listed on the Indonesia Stock Exchange. Customer loans were measured using the loan to assets ratio, capital structure was measured using the debt to equity ratio, firm size was measured using the natural logarithm of total assets, and net profit was measured using the natural logarithm of net profit. The study was conducted in 2025 and employed a quantitative approach with an associative method. The population and sample consisted of 43 banking companies with observation data from 2020 to 2024, resulting in 215 data samples. Secondary data were obtained from the Indonesia Stock Exchange website at idx.co.id. The data were processed using SPSS version 24 software. Data analysis was conducted using multiple linear regression to examine the relationship between the independent variables and the dependent variable. The results showed that customer loans partially had no significant effect on net profit, capital structure partially had a negative and significant effect on net profit, and firm size partially had a positive and significant effect on net profit. Simultaneously, the three independent variables had a positive and significant effect on net profit. Firm size became the most dominant variable influencing net profit, indicated by the highest regression and beta values. The coefficient of determination (adjusted R²) of 0.730 indicated that 73.0% of net profit could be explained by the three independent variables, while the remaining 27.0% was explained by other variables not included in this research model. In addition, the strength of the relationship between the independent variables and the dependent variable was classified as very strong, with a correlation coefficient (R) of 0.857.
The Influence of Hedonistic Lifestyle and Financial Self-Efficacy on the Level of Financial Literacy in Students of SMA N 1 Sunggal Aulia Beywanda Idris; Ramadhan Harahap; Noni Ardian
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.v5i2.1523

Abstract

This study aims to analyze the influence of a hedonistic lifestyle and financial self-efficacy on the level of financial literacy among students of SMA N 1 Sunggal. The type of research used is quantitative research with a conclusive approach that aims to obtain conclusions based on the objectives and research problems. The population in this study were students of SMA N 1 Sunggal with a sample of 50 respondents found through a simple random sampling technique. Data were collected using an online questionnaire compiled with a Likert scale. The data analysis technique used was multiple linear regression analysis to determine the effect of independent variables on the dependent variable. The results showed that the instruments used met the requirements of validity and reliability. In addition, the classical assumption test showed that the data were normally distributed with a significance value of 0.200 in the Kolmogorov-Smirnov test. The research findings indicate that a hedonistic lifestyle and financial self-efficacy simultaneously influence students' financial literacy levels. Strong financial self-efficacy helps students manage their finances better, while a hedonistic lifestyle is a factor that needs to be watched out for because of the tendency to prioritize pleasure.
The Effect of Work Communication, Work Quality, and Career Development on Employee Job Satisfaction at PT Nasco (Indopine) in Deli Serdang Regency Arya Novanda; Emi Wakhyuni; Chaerul Rizky
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.v5i2.1524

Abstract

This study aims to examine the effect of work communication, work quality, and career development on employee job satisfaction at PT Nasco (Indopine) in Deli Serdang Regency. A quantitative approach with a descriptive research design was applied, and data analysis was performed using SPSS version 26. The population consisted of all 68 permanent and non-permanent employees, with the sample taken using a non-probability saturated sampling method, meaning the entire population was used as the sample. Partial test results indicate that work communication has a positive and significant effect on job satisfaction (t_calculated = 27.460 > t_table = 1.99773), work quality also has a positive and significant effect (t_calculated = 16.194 > t_table), and career development has a positive and significant effect as well (t_calculated = 10.587 > t_table). Simultaneously, all three independent variables positively and significantly influence job satisfaction, with F_calculated = 1,592.086 > F_table = 2.75 Hypothesis testing shows that the alternative hypothesis (H₁) is accepted and the null hypothesis (H₀) is rejected, both partially and simultaneously. The coefficient of determination (Adjusted R²) of 0.986 indicates that 98.6% of the variation in employee job satisfaction is explained by work communication, work quality, and career development, while the remaining 1.4% is influenced by other variables not examined in this study.

Page 37 of 47 | Total Record : 467

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