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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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The Influence Of Market Digitalization, Information Technology Training, And Access To Capital On Income Of Msmes In The Marine Fisheries Firm In Sibolga City Sitorus, Mega Lusiana; Sembiring , Rahmad; Suhendi, Suhendi
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.v5i3.1592

Abstract

This study aims to determine the effect of market digitalization, information technology training, and access to capital on the income of marine fisheries MSMEs in Sibolga City. This study uses a quantitative method involving 161 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 the market digitalization variable shows a t-count value of 3.950 > t-table of 1.975 with a significant value of 0.000 <0.05, so the hypothesis H1 is accepted and H0 is rejected, meaning that market digitalization has a positive and significant partial effect on the income of Marine Fisheries MSMEs in Sibolga City. The information technology training variable shows a t-count value of 0.463 < t-table of 1.975 with a significant value of 0.644 > 0.05, so the hypothesis H2 is rejected and H0 is accepted, meaning that information technology training does not have a significant partial effect on the income of Marine Fisheries MSMEs in Sibolga City. The market digitalization variable shows a t-value of 3.128> t-table of 1.975 with a significant value of 0.000 <0.05, so the hypothesis H3 is accepted and H0 is rejected, meaning that access to capital has a positive and significant effect partially on the income of Marine Fisheries MSMEs in Sibolga City. The F-value of 96.246> F-table of 2.66 and a significant value of 0.000 <0.05, so the hypothesis H4 is accepted and H0 is rejected, so it can be concluded that market digitalization, information technology training and access to capital have a positive and significant effect simultaneously on the income of Marine Fisheries MSMEs in Sibolga City.
Analysis of Determinants of Inflation Dynamics in Several ASEAN Countries Humairah, Alifah; Sakuntala, Dwita; Sari, Wahyu Indah
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.v5i2.1595

Abstract

This study aims to analyze the determinants of inflation dynamics in several ASEAN countries, namely Indonesia, Malaysia, Thailand, and Brunei Darussalam during the period 2005-2024. The independent variables used include Gross Domestic Product (GDP), lending interest rates, money supply, and West Texas Intermediate (WTI) world oil prices. This study uses a quantitative approach with panel data regression methods. The results of the model testing indicate that the Common Effect Model (CEM) is the most appropriate model following the Chow test and the LM test. Partially, the results show that GDP, lending rates, and WTI world oil prices have a positive and significant effect on inflation. Simultaneously, all independent variables have a significant effect on inflation. This finding indicates that inflation dynamics in the ASEAN countries studied are influenced by a combination of domestic and global factors.
Analysis Of Personality, Achievement Motivation, And Work Spirit On Employee Work Discipline At PT Sapta Sentosa Jaya Abadi Olivia, Cut Dina; Yanti, Eli Delvi; Arifin, Daud
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.v5i2.1596

Abstract

This study aimed to analyze the effect of personality, achievement motivation, and work enthusiasm on employee work discipline at PT Sapta Sentosa Jaya Abadi. The study used a quantitative approach with an associative method. The research population consisted of 47 employees, and the sample also comprised 47 respondents selected using a saturated 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 relationship between the independent variables and the dependent variable. The results showed that personality, achievement motivation, and work enthusiasm, both partially and simultaneously, had a positive and significant effect on employee work discipline. Personality had a regression coefficient of 0.282, a t-value of 2.919, and a significance value of 0.006. Achievement motivation had a regression coefficient of 0.207, a t-value of 2.540, and a significance value of 0.015. Work enthusiasm had a regression coefficient of 0.292, a t-value of 3.263, and a significance value of 0.002. Simultaneously, the F-value obtained was 73.224 with a significance value of 0.000. Work enthusiasm became the most dominant variable influencing work discipline, as it had the highest regression coefficient. The coefficient of determination (adjusted R²) of 0.825 indicated that 82.5% of the variation in work discipline was explained by personality, achievement motivation, and work enthusiasm. 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) of 0.914.
The Effect Of Employee Engagement, Career Development, And Compensation On Employee Job Satisfaction At The National Narcotics Agency Of Binjai City Ardana, Dedek Mulya; Insan, Muhammad Yalzamul; Robain , Wilchan
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.v5i2.1598

Abstract

This research seeks to examine the effects of employee engagement, career development, and compensation on job satisfaction among employees at the National Narcotics Agency (BNN) of Binjai City. A quantitative approach with an associative design was employed. The population consisted of all 42 employees of BNN Binjai City, and a saturated sampling technique was applied, meaning the entire population served as the research sample. Data were collected using a Likert-scale questionnaire. The data were analyzed through validity and reliability testing, classical assumption testing, multiple linear regression, partial tests (t-test), simultaneous testing (F-test), and the coefficient of determination (R²). The findings from the multiple linear regression reveal that, individually, employee engagement, career development, and compensation each exert a positive and statistically significant influence on job satisfaction, as indicated by significance levels below 0.05. The simultaneous test further demonstrates that these three variables collectively have a positive and significant impact on job satisfaction, with a significance value lower than 0.05. In addition, the coefficient of determination (R²) shows that employee engagement, career development, and compensation account for a substantial proportion of the variance in employee job satisfaction, while the remaining variance is explained by other factors not included in this study. These results suggest that strengthening employee engagement, implementing well-structured career development programs, and providing fair and proportional compensation systems are key factors in enhancing employee job satisfaction at the National Narcotics Agency of Binjai City.
The Effect Of Physical Work Environment And Work Discipline On Employee Performance At The Youth And Sports Agency Of North Sumatera Province Fatmasari, Fatmasari; Hasibuan, Hasrul Azwar; Insan, Muhammad Yalzamul
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.v5i2.1600

Abstract

This study was carried out to investigate how physical work environment variable along with work discipline variable impact civil servant achievement at Youth and Sports Agency of North Sumatra Province. Quantitative methodology featuring causal associative pattern was applied. A total of 83 Civil Servants were designated as both population and sample using the saturated sample method. Data collection was conducted using a five-point Likert-scaled questionnaires, then processed using multiple linear regression analysis with IBM SPSS application version 25. Research findings show that physical work environment variable have a positive and significant impact on civil servant performance, shown by t-value 3.168 with significance 0.002 (< 0.05). the work discipline variable also showed a positive and significant impact with t-value 6.433 and significance 0.000 (< 0.05). Simultaneously, both variables have a positive and significant on civil servant performance with F-value 103.858 and significance 0.000 (< 0.05). Determination coefficient (R²) figure of 0.722 demonstrates that 72.2% of civil servant performance variation can be explained by physical work environment variable and work discipline variable, while remaining portion is influenced by factors outside research framework.
Analysis of the Influence of Corporate Social Responsibility and Good Corporate Governance on Financial Performance in Food & Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) Surbakti, Ari Saputra; Ardian, Noni; Sari, Pipit Buana
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.v5i2.1601

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) proxied through the Board of Commissioners, Managerial Ownership, Institutional Ownership, and Audit Committee on financial performance as measured using Return on Assets (ROA) in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This study uses a causal associative quantitative approach with purposive sampling techniques, so that 14 companies were obtained as a sample with a total of 70 observations. The data analysis technique used was panel data regression with the help of EViews 12 software, where based on the Chow Test and Hausman Test, the best model selected was the Fixed Effect Model (FEM). The results of the study showed that simultaneously all independent variables had a significant effect on ROA. Partially, CSR, Board of Commissioners, and Institutional Ownership have a positive and significant effect on ROA, while Managerial Ownership and Audit Committee have no significant effect on ROA. The Adjusted R-squared value of 64.69% indicates that the model is able to adequately explain the variation in financial performance. The long-term success of a company is largely determined by its ability to manage relationships with all stakeholders in a balanced and sustainable manner.
The Influence Of Work-Life Balance, Communication, And Leadership On Employee Performance At PT. Multi Artha Semesta Ismailani, Fira; Hasibuan, Hasrul Azwar; Yanti, Eli Delvi
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.v5i2.1603

Abstract

This study aims to analyze the effect of work life balance, communication, and leadership on employee performance at PT. Multi Artha Semesta. The research employs a quantitative approach using a causal method to examine the cause-and-effect relationships among variables. The population of this study consists of all front office employees of PT. Multi Artha Semesta, totaling 53 employees, who were all selected as the sample using a saturated sampling technique. Data were collected through questionnaires measured using a Likert scale and analyzed with the assistance of SPSS software. Data analysis techniques included validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that work life balance, communication, and leadership partially have a positive and significant effect on employee performance. Furthermore, the simultaneous test results show that all independent variables collectively have a significant influence on employee performance. These findings suggest that a balanced work and personal life, effective communication, and good leadership play an important role in improving employee performance in the hospitality industry. Therefore, it is recommended that the company enhance work life balance policies, improve internal communication quality, and apply supportive leadership practices to improve employee performance and service quality.
City The Influence of Financial Literacy, Lifestyle, and Self-Control on the Consumer Behavior of Students at Panca Budi Development University Siagian, Asminar Br; Aulia, Aulia; Pramono, Cahyo
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.v5i2.1605

Abstract

The study aims to analyze the influence of financial literacy, lifestyle, and self-control on the consumer behavior of students at Panca Budi Development University. This study used a quantitative approach with a causal associative approach. The population in this study were 71 Fintech Management students at Panca Budi Development University, using a saturated sampling technique, so that the entire population was included as respondents. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression, using classical assumption testing, t-tests, F-tests, and coefficients of determination using SPSS version 23.The results showed that financial literacy partially had no significant effect on consumer behavior. Meanwhile, lifestyle and self-control had a positive and significant effect on consumer behavior. Simultaneously, financial literacy, lifestyle, and self-control significantly influenced consumer behavior with an Adjusted R² value of 0.476. This means that 47.6% of the variation in consumer behavior can be explained by these three variables, while the remainder is influenced by factors outside the research model. These findings indicate that, in the context of college students, lifestyle is the dominant factor influencing consumer behavior, while financial literacy has not been able to significantly reduce the tendency to overconsume. Therefore, efforts are needed to improve financial education, along with strengthening self-control and developing more rational lifestyles to address the dynamics of consumption in the digital age.
Analysis of Capital, Labor, Education Level, and Access to Finance on UMKM Turnover Growth in Plaju Darat Tobing, Batara Reinhard Partogi L; Ramadhan, Anggia; Fadlan, Ahmad
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.v5i2.1606

Abstract

This study aims to examine the effects of business capital, labour size, the educational attainment of entrepreneurs, and access to finance on the growth of UMKM turnover in Plaju Darat Subdistrict, Palembang City. The study adopts a quantitative approach using secondary data for the period 2013-2024 obtained from Statistics Indonesia and the Palembang City Office of Cooperatives and UMKM. Multiple linear regression is employed as the analytical method. The findings indicate that business capital and labour size have a positive and statistically significant effect on UMKM turnover growth, while the educational attainment of entrepreneurs has no significant effect. Meanwhile, access to finance has a negative and statistically significant effect, indicating that the short-term burden of formal financing constrains UMKM turnover performance. Simultaneously, all four independent variables significantly affect UMKM turnover growth, with the model demonstrating a very high level of explanatory power. These results underscore the importance of strengthening internal production factors and adopting more adaptive financing policies to promote sustainable UMKM growth.
The Effect Of Financial Literacy On The Performance Of Smes Through Financial Behaviour As A Mediating Variable In Sianjur Mulamula Sub-District, Samosir Regency Sihombing, Ebit Joy Daniel; Sari, Pipit Buana; Hasibuan, Aulia Rahman Hakim
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.v5i2.1607

Abstract

This study aims to examine and determine the relationship between financial literacy and MSME performance through financial behavior as a mediating variable in Sianjur Mulamula District, Samosir Regency. This study uses primary data sources and collects information through questionnaire observations and quantitative models using a Likert scale and sampling 75 MSME actors as respondents The results of the study explain that: 1) financial literacy variable on MSME performance. Thus that financial literacy partially has a significant effect on MSME performance proving that financial literacy plays an important role in improving MSME performance, the results of this research hypothesis are accepted. 2) financial literacy variable on financial behavior as a mediating. Thus that financial literacy has a significant effect on financial behavior and is able to be a mediating variable, the results of this research hypothesis are accepted/supported. 3) financial behavior variable is able to mediate the performance of MSMEs. Thus, financial behavior is able to mediate and have a significant positive influence on the performance of MSMEs, the results of this research hypothesis are accepted. 4) Financial literacy variables on MSME performance through financial behavior as a mediating variable. Financial behavior is very good at mediating and has a significant influence on financial behavior on MSME performance. The results of this research hypothesis are accepted/supported.

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