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Contact Name
Karona Cahya Susena
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karona.cs@unived.ac.id
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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 436 Documents
The Influence Of Work Attitude And Labor Efficiency On Employee Work Productivity At Pt Bank Rakyat Indonesia, Stabat Branch Divana, Abellia; Waruwu, Ahmad Aswan; Yanti, Eli Delvi
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.v5i3.1541

Abstract

The research analysis aims to determine whether work attitude and labor efficiency have an effect on employee productivity at PT Bank Rakyat Indonesia, Stabat Branch. The data analysis technique used is the associative research method with the help of the SPSS version 25 program. This study uses multiple linear regression analysis. The sample in this study was 45 respondents. Primary data collection used a questionnaire. The results of the study indicate that work attitude partially has a positive and significant effect on employee work productivity at PT Bank Rakyat Indonesia, Stabat Branch. Labor efficiency partially has a positive and significant effect on employee work productivity at PT Bank Rakyat Indonesia, Stabat Branch. Work attitude and labor efficiency simultaneously have a positive and significant effect on employee work productivity at PT Bank Rakyat Indonesia, Stabat Branch.
Analysis Of Organizational Culture And Work Environment On Employee Performance At The Medan Perjuangan District Office Lbs, Aisyah Nurul Fasah; Rahayu , Sri; Rizky , M. Chaerul
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.v5i2.1542

Abstract

The research analysis aims to analyze the organizational culture and work environment on employee performance at the Medan Perjuangan District Office. 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 100 respondents. Primary data collection used a questionnaire. The results of the study indicate that the organizational culture variable has a t count of 3.651 and a t table of 1.984723, so t count > t table (3.651 > 1.984723) with sig. 0.000 < 0.05 so that the results of the study accept H1. It can be explained that the organizational culture variable (X1) influences the employee performance variable of the Medan Perjuangan Sub-district Office. The work environment variable has a t count of 2.345 and a t table of 1.984723, so t count > t table (2.345 > 1.984723) with sig. 0.021 < 0.05 so that the results of the study accept H1. It can be explained that the work environment variable (X2) influences the employee performance of the Medan Perjuangan Sub-district Office. The value obtained is f count = 92.290 > f table 3.09 with sig. 0.000 < 0.05. So it can be concluded that H1 is accepted. Where the variables of organizational culture (X1) and work environment (X2) simultaneously have a positive and significant effect on the performance of employees at the Medan Perjuangan District Office.
Analysis of Work Experience, Competence and Job Satisfaction on Employee Performance at Bank Sumut Head Office Alkhairi, Ikhsan; Malikhah, Ikhah
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.v5i3.1543

Abstract

This study aims to analyze the effect of work experience, competence, and job satisfaction on employee performance at the Head Office of Bank Sumut. The research employed a quantitative approach with a causal research design. The population consisted of all employees in the Human Resources Division of Bank Sumut Head Office, with a saturated sampling technique applied. Primary data were collected through questionnaires, while secondary data were obtained from literature reviews. Data analysis methods included validity and reliability tests, classical assumption tests, and multiple linear regression analysis, with hypothesis testing conducted using t-test and F-test. The results indicate that, partially, work experience and competence do not have a significant effect on employee performance, whereas job satisfaction has a significant effect. However, simultaneously, work experience, competence, and job satisfaction have a significant influence on employee performance. These findings suggest that job satisfaction plays a dominant role in improving employee performance, while work experience and competence contribute when considered jointly.
Analysis Of Work Motivation, Work Discipline And The Environment Work On Employee Performance At Cv. Mal Agri Medan Lailatul Anjani; Malikhah , Ikhah; Arifin , Daud
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.v5i3.1544

Abstract

This study aims to analyze Work Motivation, Work Discipline and Physical Work Environment on Employee Performance at CV. Mal Agri Medan. 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 56 respondents. Primary data collection used a questionnaire. The results of the study indicate that work motivation has a positive and significant partial effect on employee performance at CV. Mal Agri Medan. Work discipline has a positive and significant partial effect on employee performance at CV. Mal Agri Medan. The work environment does not have a significant partial effect on employee performance at CV. Mal Agri Medan. Work motivation, work discipline and work environment do not have a significant partial effect on employee performance at CV. Mal Agri Medan.
The Effectiveness Of The Family Hope Program (PKH) In Reducing Poverty Rates In Tanjung Selamat Village, Medan Tuntungan District Saripah, Saripah; Sembiring, Rahmad; Hasanah, Uswatun
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.v5i3.1548

Abstract

The purpose of this study is to analyze the effectiveness of the Family Hope Program (PKH) in reducing poverty rates in Tanjung Selamat Village, Medan Tuntungan District, where structural poverty remains a major challenge despite a downward trend from 9.41% (2015) to 7.94% (2024). This study uses a quantitative approach applied to time-series data from 2016 - 2025 with secondary data from BPS and PKH officers in Tanjung Selamat Village which are analyzed using Multiple Linear Regression techniques after fulfilling classical assumption tests such as normality, multicollinearity and heteroscedasticity. The results of this study's analysis indicate that the Number of PKH Assistance Recipients (X1) has a positive and significant partial effect on reducing the Percentage of Poor Population (Y) with a calculated t-value of 1.95 > t-table of 1.89 (sig. 0.04 < 0.05). The value of PKH Assistance (X2) also has a positive and significant partial effect with a t-count of 1.929 > t-table of 1.89 (sig. 0.02 < 0.05). Simultaneously, both variables show an F-count of 4.855 > F-table of 4.74 (sig. 0.04 < 0.05) with a coefficient of determination of 89.5% which explains variations in poverty, the rest is influenced by external factors of 10.5%
The Influence Of Training, Work Environment, And Job Satisfaction On Employee Work Productivity At PT. Pelindo Multiterminal Ramadhan, Rizki; Robain , Wilchan
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.v5i3.1549

Abstract

This research was conducted at PT. Pelindo Multiterminal, a government-owned company, with the aim of determining the effect of job training, work environment, and job satisfaction on employee productivity. The research population was 43 employees working in the company's HR performance learning division, and the sampling was carried out using saturated sampling, resulting in 43 respondents. The type of data used was primary data, while the data sources were secondary data. Data collection techniques used were literature studies, surveys, and observations. Data analysis techniques used were multiple linear regression, classical assumption tests, and hypothesis tests. The results showed that job training, work environment, and job satisfaction partially and simultaneously had a positive and significant effect on employee productivity. There was a strong correlation between job training, work environment, and job satisfaction with employee productivity, with a percentage of 56.10%, and the remaining 43.9% could be explained by other variables not studied.
The Impact of Financial Literacy and Financial Behavior on the Financial Management of Oil Palm Farmers in Sipispis Subdistrict Sinaga, Eben Ezer; Harahap, Ramadhan; Ardian, Noni
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.v5i3.1552

Abstract

This study aims to empirically examine the influence of financial literacy and financial behavior on the financial management of oil palm farmers in Sipispis Subdistrict. The background of this study is based on the phenomenon of farmers’ still-low understanding of basic financial concepts and the existence of financial behaviors that are not yet fully rational, such as the habit of mixing business finances with personal finances. The research method employed is a quantitative approach using primary data collected through the distribution of questionnaires to 97 oil palm farmer respondents in Sipispis Subdistrict. The data analysis techniques applied include classical assumption tests, multiple linear regression analysis, and hypothesis testing via the t-test (partial) and F-test (simultaneous) using SPSS software. The results of the study indicate that: (1) Financial literacy has a partial, positive, and significant effect on business financial management, meaning that increased financial knowledge will improve farmers’ ability to manage their businesses. (2) Financial behavior has a partial, positive, and significant effect on business financial management. (3) Simultaneously, financial literacy and financial behavior have a significant effect on the financial management of oil palm farmers in Sipispis Subdistrict, with a contribution (R-Square) of 61.1%. The remaining 38.9% is influenced by other variables outside the scope of this study. These results underscore the importance of enhancing financial literacy and fostering disciplined financial behavior to ensure the sustainability of farming businesses.
Analysis of Leadership Style, Motivation, and Work Facilities on Employee Job Satisfaction at the Binjai City Environmental Agency Husin, Beni; Rahayu, Sri; 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.v5i2.1553

Abstract

This study aims to analyze the influence of leadership style, employee motivation, and the condition of work facilities on employee job satisfaction. The research was conducted at the Environmental Agency of Binjai City using a quantitative research approach. The sampling technique applied was saturated sampling, in which all 53 employees of the agency were included as respondents. Data were analyzed using multiple linear regression.The findings indicate that leadership style, work motivation, and work facilities have a significant and positive effect on employee job satisfaction at the Environmental Agency of Binjai City. Specifically, better leadership practices are associated with higher levels of employee satisfaction. In addition, higher work motivation is positively correlated with increased job satisfaction. Likewise, the availability and quality of work facilities make a meaningful contribution to employee job satisfaction in this institution.
The Influence of Product Variation, Price, and Marketing Communication Strategy on Purchase Decisions for Used Clothing at Medan's Melati Market Trianto, Agita; B, Mesra; 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.v5i2.1554

Abstract

This study aimed to analyze the effect of product variety, price, and marketing communication strategy on purchasing decisions for secondhand clothing at Pasar Melati Medan. The study employed a quantitative approach with an associative method. The population of this study consisted of all customers of secondhand clothing at Pasar Melati Medan, whose exact number was unknown, with a sample of 96 respondents determined using the Zikmund formula and accidental sampling technique. Primary data were obtained through questionnaire distribution and processed using SPSS version 24 software. Data analysis was conducted using multiple linear regression to examine the relationships between independent and dependent variables. The results showed that product variety, price, and marketing communication strategy, both partially and simultaneously, had a positive and significant effect on purchasing decisions for secondhand clothing at Pasar Melati Medan. Price became the most dominant variable influencing purchasing decisions, as indicated by the highest regression coefficient value. All hypotheses H1, H2, H3, and H4 were proven and accepted, as the research findings were consistent with the proposed hypotheses. The resulting regression equation was Y = 3.339 + 0.273X1 + 0.440X2 + 0.242X3 + e, with all independent variables having t-count values greater than t-table values and significance levels below 0.05. The coefficient of determination (adjusted R²) of 0.866 indicated that 86.6% of the variation in purchasing decisions was explained by the three independent variables, while the remaining 13.4% 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) value of 0.933.
Profitability Reviewed from Capital Structure, Revenue Growth and Asset Management in Manufacturing Companies in the Cosmetics and Household Needs Sub-Sector on the Indonesia Stock Exchange Wahyuni, Ade Retno; Sari , Pipit Buana; Pramono , Cahyo
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.v5i3.1556

Abstract

This study aimed to analyze the effect of capital structure, revenue growth, and asset management on profitability in manufacturing companies in the cosmetics and household goods sub-sector listed on the Indonesia Stock Exchange. Capital structure was measured using the debt to equity ratio, asset management was measured using the total assets turnover ratio, and profitability was measured using the return on assets ratio. This study was conducted in 2026 and employed a quantitative approach with an associative method. The research population consisted of 9 companies, with a sample of 7 companies selected for analysis. The observation data covered the period from 2020 to 2024. Secondary data in the form of companies’ financial statements were obtained from www.idx.co.id. Panel data regression analysis was applied using EViews 9.0 software. The results of the analysis indicated that the Random Effect Model was selected as the appropriate regression model. The findings revealed that capital structure, revenue growth, and asset management, both partially and simultaneously, had a significant effect on corporate profitability. Capital structure had a negative effect, while revenue growth and asset management had positive effects on profitability. Asset management was identified as the most dominant variable influencing profitability. All proposed hypotheses (H1, H2, H3, and H4) were proven and accepted, as the research findings were consistent with the hypotheses. The coefficient of determination (adjusted R²) of 0.527 indicated that 52.7% of the variation in profitability was explained by capital structure, revenue growth, and asset management, while the remaining variation was explained by other factors not examined in this study. In addition, the strength of the relationship between the independent variables and the dependent variable was considered strong, with a correlation coefficient (R) of 0.754.