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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 436 Documents
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Analysis of Motivation, Work Discipline, and Skills on Employee Performance at the Medan Agricultural Development Polytechnic Adifka, M. Satya; Malikhah, Ikhah; Waruwu, Ahmad Aswan
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.v5i3.1559

Abstract

This study aims to analyze the influence of motivation, work discipline, and skills on employee performance at the Medan Agricultural Development Polytechnic. The research method used is a quantitative approach with a correlational study design. The population in this study consisted of 111 employees, with a sample of 53 respondents determined using the Slovin formula. Data collection was conducted through the distribution of questionnaires, while data analysis utilized multiple linear regression with the assistance of SPSS 25. The results indicate that, partially, motivation has a positive and significant effect on employee performance with a t-value of 3.572 and a significance level of 0.001 < 0.05. Work discipline also has a positive and significant effect on employee performance, with a t-value of 4.147 and a significance level of 0.000 < 0.05. Skills have a positive and significant effect on employee performance, with a t-value of 6.802 and a significance level of 0.000 < 0.05, and are the most dominant variable. Simultaneously, motivation, work discipline, and skills have a positive and significant effect on employee performance, with an F-calculated value of 26.646 and a significance level of 0.000 < 0.05. The adjusted R-squared value of 0.597 indicates that 59.7% of the variation in employee performance can be explained by these three variables, while the remainder is influenced by other factors outside the scope of this study. Thus, continuous improvement in motivation, work discipline, and skills is essential to enhance employee performance at the Medan Agricultural Development Polytechnic.
The Role Of Village-Owned Enterprises (Bumdes) In Empowering Women's Economy In Simpang Dolok Village, Batu Bara Regency Sitorus, Yusriadi; Fadlan, Ahmad; Faried, Annisa Ilmi
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.v5i2.1572

Abstract

Women's economic empowerment in rural areas continues to face complex structural and cultural barriers, including patriarchal norms, domestic double burden, and limited access to economic resources. Village-Owned Enterprises (BUMDes) have been promoted as strategic instruments for rural community economic empowerment; however, the concrete mechanisms of their role in substantively empowering women remain insufficiently studied, particularly in the coastal regions of North Sumatra. This study aims to understand the role of BUMDes in women's economic empowerment in Simpang Dolok Village, Batu Bara Regency, through three key dimensions: access to resources, agency or participation, and control over economic achievements, drawing on Kabeer's (1999; 2005) women's empowerment framework. This study employs a qualitative approach with an intrinsic single-case study design. Data were collected through in-depth interviews, focus group discussions (FGDs), participatory observation, and documentary analysis involving 22 purposively selected informants, comprising BUMDes member and non-member women, BUMDes administrators, village officials, and husbands of key informants. The findings reveal that BUMDes "Sejahtera Bersama" has opened women's access to collateral-free business capital, skills training, and productive employment opportunities, driving an average income increase from IDR 680,000 to IDR 1,604,000 per month, representing a 135.9 percent improvement. In the participation dimension, this study identifies four forms of women's participation existing on a continuum: passive, operational, collective, and administrative-formal, with only collective participation demonstrating substantive agency transformation. In the control dimension, 62.5 percent of women hold full or partial control over their income, while 37.5 percent continue to face husbands' control over their earnings. This study also identifies a backlash phenomenon from husbands as a risk accompanying women's economic empowerment that has largely been overlooked in Indonesian BUMDes literature. Overall, BUMDes functions as an institutional arena that simultaneously transforms and reproduces gender relations, resulting in empowerment that is partial and unequal. Genuine empowerment requires interventions that not only expand economic access but also transform gender norms within households and BUMDes governance structures toward greater gender responsiveness.
Analysis of Work Culture, Compensation, and Work Discipline on Job Satisfaction of PT Arya Anantara Cargo Medan Asri, Walulas Karina; Sebayang, Saimara; Malikhah, Ikhah
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.v5i2.1573

Abstract

This study aims to analyze the effect of work culture, compensation, and work discipline on employee job satisfaction at PT Arya Anantara Cargo Medan, both partially and simultaneously. The population in this study was all employees serving as staff (non-managerial) at PT Arya Anantara Cargo Medan, totaling 45 people. Given the relatively small population size, all members of the population were used as research respondents using the census method. Data were collected through questionnaires using a five-point Likert scale. The data analysis method used was multiple linear regression analysis with the assistance of SPSS software, encompassing the t-test (partial), F-test (simultaneous), and coefficient of determination (R²) test. The results showed that partially, work culture had a positive and significant effect on job satisfaction with a t-count of 3.848 > t-table of 2.019 and a significance of 0.000 < 0.05. Work discipline also had a positive and significant effect on job satisfaction with a t-count of 3.437 > t-table of 2.019 and a significance of 0.001 < 0.05. Meanwhile, compensation did not have a significant effect on job satisfaction with a t-count of 1.742 < t-table of 2.019 and a significance of 0.089 > 0.05. Simultaneously, work culture, compensation, and work discipline had a positive and significant effect on job satisfaction with an F-count of 55.404 > F-table of 2.83 and a significance of 0.000 < 0.05. The Adjusted R Square value of 0.788 indicates that the three independent variables were able to explain 78.8% of the variation in employee job satisfaction, while the remaining 21.2% was explained by other factors outside the research model.
The Influence Of Lifestyle And Financial Literacy On The Consumptive Behavior Of UNPAB Students Ginting, Triska Devi; Pramono , Cahyo; Sari , Maya Macia
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.v5i2.1575

Abstract

The rapid development of digitalization and the increasing use of e-commerce platforms have influenced students’ consumption patterns, leading to more consumptive behavior. This study aims to analyze the effect of lifestyle and financial literacy on online shopping consumptive behavior among Fintech Management students at Universitas Pembangunan Panca Budi (UNPAB). A quantitative approach was applied using a survey method through questionnaires distributed to 71 respondents selected through saturated sampling. Data analysis was conducted using SPSS software, including data quality tests, classical assumption tests, and multiple linear regression analysis. The results indicate that lifestyle has a positive and significant effect on consumptive behavior, while financial literacy has a negative but statistically insignificant effect. Simultaneously, lifestyle and financial literacy significantly influence consumptive behavior with a coefficient of determination of 0.667, indicating that 66.7% of the variation in consumptive behavior can be explained by the model. These findings suggest that lifestyle plays a more dominant role than financial literacy in shaping students’ consumption behavior in the digital era, highlighting the need for more practical financial literacy education.
Analysis Of The Effects Of Job Satisfaction, Work Discipline And Work Motivation On Employee Performance At Ptpn Ii Sei Semayang Ayu, Tria Friska; Insan , Muhammad Yalzamul; 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.v5i2.1576

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.
The Effect of Regional Original Revenue and Capital Expenditure on the Financial Performance of Local Governments in North Sumatra Province Hajar, Siti; Tripriyono , Agus; Sari, Ayu Kurnia
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.v5i3.1581

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD) and Capital Expenditure on the financial performance of the regional government in North Sumatra Province. The research employs a quantitative approach using secondary data obtained from regional government financial reports and related statistical publications for the 2019–2023 period. Multiple linear regression is applied, supported by classical assumption tests, partial significance testing (t-test), simultaneous significance testing (F-test), and the coefficient of determination. The results show that, partially, PAD has no significant effect on financial performance (Sig. 0.411 > 0.05), while Capital Expenditure has a positive and significant effect (Sig. 0.031 < 0.05). Simultaneously, PAD and Capital Expenditure significantly affect financial performance (Sig. 0.002 < 0.05). The Adjusted R Square of 0.453 indicates that approximately 45.3% of the variation in financial performance can be explained by PAD and Capital Expenditure, while the remaining portion is influenced by other factors outside the model. These findings suggest that improvements in regional financial performance are more consistently driven by productive spending—particularly capital expenditure—than by increases in PAD alone. Therefore, the regional government should strengthen PAD management and allocate capital expenditure effectively and efficiently to enhance financial performance.
Analysis Of The Determinants Of Small And Medium Industry (SMI) Development On Labor Absorption In Medan City Husein, Rizky Muhammad; Sembiring, Rahmad; Nasution, Lia Nazliana
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.v5i2.1584

Abstract

The purpose of this study is analyze the determinants of Small and Medium Industry (SMI) development on labor absorption in Medan City. The dependent variable in this study is labor, while the independent variables include economic growth, wages, investment, production, productivity, the open unemployment rate, and the Human Development Index (HDI). This study uses secondary data obtained from the official website of the Central Statistics Agency (BPS). The data analysis methods employed in this study are Confirmatory Factor Analysis (CFA) and multiple linear regression. The results indicate that economic growth, investment, and the Human Development Index (HDI) have a significant effect on labor absorption in Medan City.
The Influence of Work Environment, Organizational Culture, and Work Discipline on Employee Performance at PUD Pasar Kota Medan Enelis, Olivia Umma; Anwar, Yohny; Malikhah, Ikhah
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.v5i2.1586

Abstract

This study aimed to examine the effect of the work environment, human resource development, and work discipline on employee performance at PUD Pasar Kota Medan. The population in this study consisted of 760 employees, with a sample of 89 employees determined using the Slovin formula. The sampling technique used was purposive sampling. This study was conducted in 2026. The research used quantitative primary data collected through the distribution of questionnaires and then processed using SPSS 24.0 with a multiple linear regression analysis model. The results showed that the work environment, organizational culture, and work discipline, both partially and simultaneously, had a positive and significant effect on employee performance at PUD Pasar Kota Medan. Work discipline became the most dominant variable affecting employee performance, with a regression value of 0.595 and a t-value of 5.566. Approximately 91.8% of employee performance could be explained by the work environment, organizational culture, and work discipline, while the remaining portion was influenced by other factors. Employee performance had a very strong relationship with the work environment, organizational culture, and work discipline, as indicated by an R value of 0.960.
Analysis of Personality, Leadership, and Organizational Culture on Work Discipline of Honorary Employees of the Binjai City Transportation Service Nabila, Nabila; Daulay, Muhamad Toyib; 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.v5i3.1588

Abstract

This study aimed to examine the effects of personality, leadership, and organizational culture on the work discipline of honorary employees at the Binjai City Transportation Office. The population of this study consisted of 185 employees, and a total of 65 employees were selected as respondents based on the Slovin formula. The sampling technique used was purposive sampling. The research was conducted in 2025. This study employed primary quantitative data collected through questionnaires and processed using SPSS version 24.0. The data analysis technique used was multiple linear regression analysis. The results showed that personality, leadership, and organizational culture partially and simultaneously had positive and significant effects on the work discipline of honorary employees at the Binjai City Transportation Office. The partial test (t-test) indicated that personality had a regression coefficient of 0.277, a t-value of 4.344, and a significance value of 0.000. Leadership had a regression coefficient of 0.327, a t-value of 4.179, and a significance value of 0.000. Organizational culture had a regression coefficient of 0.351, a t-value of 4.365, and a significance value of 0.000. The simultaneous test (F-test) showed an F-value of 316.524 with a significance value of 0.000. The t-table value was 2.000 and the F-table value was 2.755, indicating that t-count was greater than t-table and F-count was greater than F-table, with a significance value less than 0.05. Therefore, Ha was accepted and Ho was rejected, meaning that hypotheses H1, H2, H3, and H4 were proven and accepted as the results were consistent with the proposed hypotheses. The most dominant variable influencing work discipline was organizational culture, with the largest Beta value of 0.373. Approximately 93.7% of work discipline was explained by personality, leadership, and organizational culture, while the remaining percentage was influenced by other factors. Personality, leadership, and organizational culture had a very strong relationship with work discipline, as indicated by an R value of 0.969.
Analysis of Work Facilities, Work Discipline, and Work Communication on the Performance of ASN Employees at the Ministry of Religion Office of North Sumatra Province Azhari, Nabila; Setiawan, Abdi; Wahyono, Teguh
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.v5i3.1589

Abstract

This study aimed to analyze the effects of work facilities, work discipline, and work communication on the performance of civil servant employees at the Regional Office of the Ministry of Religious Affairs of North Sumatra Province. The study used a quantitative approach with an associative method. The research population consisted of 247 civil servant employees, with a sample of 71 respondents selected using the Slovin formula and a purposive sampling technique. Primary data were obtained through the distribution of questionnaires, and the results were processed using SPSS software version 24. Data analysis was conducted using multiple linear regression to examine the relationships between the independent variables and the dependent variable. The results showed that work facilities, work discipline, and work communication, both partially and simultaneously, had positive and significant effects on employee performance. Work discipline became the most dominant variable influencing employee performance, as indicated by the highest regression coefficient. The coefficient of determination (adjusted R²) of 0.950 indicated that 95.0% of the variation in employee performance could be explained by the three independent variables, while the remaining 5.0% 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 categorized as very strong, with a correlation coefficient (R) value of 0.976.

Page 40 of 44 | Total Record : 436

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