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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 436 Documents
The Effect Of Work–Life Balance And Work Stress On Employee Performance At PT Perusahaan Gas Negara – Medan Branch Office Swastika, Elsa; Waruwu , Ahmad Aswan
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.v5i2.1608

Abstract

This study aims to determine the effect of work–life balance and work stress on employee performance at PT Perusahaan Gas Negara – Medan Branch Office. The object of this research is the employees of PT Perusahaan Gas Negara - Kantor Cabang Medan. The population and sample of this study consisted of 52 respondents. Data were processed using SPSS version 24. The data analysis included classical assumption tests and multiple linear regression analysis. The results show that the t-test for the work–life balance variable (X1) obtained a t-value of 2.938 > t-table 2.008 with a significance value of 0.005 < 0.05, meaning that work–life balance partially has a positive and significant effect on employee performance. The t-test result for the work stress variable (X2) obtained a t-value of -2.109 < t-table 2.008 with a significance value of 0.040 < 0.05, indicating that work stress partially has a negative and significant effect on employee performance. The F-test result shows that F-count 4.685 > F-table 3.187 with a significance value of 0.014 < 0.05. The coefficient of determination (R²) is 0.126 or 12.6%, indicating that the independent variables, work–life balance (X1) and work stress (X2), are able to explain the employee performance variable (Y) by 12.6%.
The Influence of Product Quality, Service Quality, and Customer Trust on Customer Satisfaction in the Shopee Application Silaban, Lusi Winda; Diana, Yana; 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.v5i2.1609

Abstract

The purpose of this study is to determine whether product quality partially has a positive and significant effect on customer satisfaction in the Shopee application. Does service quality partially have a positive and significant effect on customer satisfaction in the Shopee application? Does customer trust partially have a positive and significant effect on customer satisfaction in the Shopee application? Do product quality, service quality, and customer trust simultaneously have a positive and significant effect on customer satisfaction in the Shopee application? The research method is quantitative associative research with the help of the SPSS program. This study uses multiple linear regression. The sample in this study was 96 respondents. The results show that product quality partially has a positive and significant effect on customer satisfaction in the Shopee application. Service quality partially has a positive and significant effect on customer satisfaction in the Shopee application. Customer trust partially has a positive and significant effect on customer satisfaction in the Shopee application. Product quality, service quality, and customer trust simultaneously have a positive and significant effect on customer satisfaction in the Shopee application.
The Effectiveness Of The Family Hope Program (PKH) In Reducing The Poverty Rate In Sei Bilah Village, Sei Lepan District, Langkat Regency Khairina, Khairina; Sembiring, Rahmad; Suhendi, Suhendi
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.v5i2.1610

Abstract

This qualitative study examines the effectiveness of Indonesia's Family Hope Program (Program Keluarga Harapan/PKH), a conditional cash transfer program, in reducing poverty in Sei Bilah Village, Sei Lepan District, Langkat Regency. The research is motivated by a paradoxical phenomenon: despite a 108.1% increase in PKH recipients (from 234 to 487 beneficiary families) and an 85.2% increase in benefit amounts (from IDR 1,890,000 to IDR 3,500,000 per year) during 2015-2024, the poverty rate only decreased by 1.4 percentage points (from 14.2% to 12.8%) and has stagnated at 12.8-12.9% since 2021. This study aims to explore and understand: (1) the processes, mechanisms, and obstacles in PKH implementation; (2) beneficiary families' experiences, perceptions, and utilization patterns of assistance; and (3) the strategies and effectiveness of PKH facilitation in promoting behavioral change and economic independence. The research employs an interpretive qualitative approach. Data were collected through in-depth interviews with 12 purposively selected informants comprising 8 beneficiary families, 2 PKH facilitators, and 2 village officials, complemented by field observations and documentation studies. Data were analyzed using Miles and Huberman's interactive analysis model involving data reduction, presentation, and conclusion drawing. Data validity was ensured through source and method triangulation. The findings reveal that: (1) PKH implementation faces six structural obstacles: significant targeting errors (25-30% inclusion error due to outdated DTKS data), limited geographic access to disbursement locations imposing high transportation costs (4-5% of benefit amount), disproportionate facilitator workload (1:243-244 ratio exceeding the ideal 1:200), suboptimal inter-agency coordination for conditionality verification, limited basic service infrastructure (minimal health facilities, no senior high school, poor road conditions), and constrained facilitator authority to address structural poverty causes. PKH facilitators as street-level bureaucrats employ substantial discretion to bridge gaps between formal policies and local realities; (2) While all beneficiaries acknowledge PKH provides short-term safety net benefits, most remain skeptical about transformative impacts. Benefit utilization is dominated by basic needs consumption (70-80%), with limited allocation to education (15-20%) and productive investments (<5%). Conditionalities are perceived as fair but impose high opportunity costs; (3) Facilitation effectively increases short-term compliance with conditionalities but proves less effective in transforming long-term mindsets and fails to promote economic independence due to capacity limitations, inadequate incentives, and absence of complementary programs. This study concludes that PKH remains ineffective in reducing poverty in Sei Bilah Village due to five interrelated factors: targeting errors misallocating resources, inadequacy of benefits insufficient to fundamentally change household economic behavior, supply-side limitations in service quality and accessibility, structural poverty traps characterized by absence of formal employment opportunities preventing educated youth from escaping poverty, and limited grassroots implementation capacity. PKH functions primarily as a safety net preventing further impoverishment rather than as a springboard promoting upward economic mobility. These findings confirm street-level bureaucracy theory (Lipsky, 1980; 2010) regarding the crucial role of discretion in policy implementation, policy implementation theory (Edwards III, 1980) on the importance of communication, resources, disposition, and bureaucratic structure, and multidimensional poverty theory (Alkire & Foster, 2011; Sen, 1999) on the limitations of monetary approaches in addressing structural, multidimensional poverty. Policy recommendations include: (1) targeting system reform employing hybrid approaches combining proxy means test with community verification and more responsive data updating mechanisms; (2) benefit amount differentiation based on poverty severity and regional cost of living to ensure adequacy; (3) improved facilitator-beneficiary ratios (maximum 1:200) and enhanced facilitator incentives (minimum IDR 2-2.5 million monthly plus operational allowances); (4) PKH integration with complementary programs including skills training matching local labor market demands, microenterprise capital access, and graduation approaches facilitating transition from dependency to economic independence; (5) basic service infrastructure improvements including road rehabilitation, health facility strengthening, and senior high school establishment; and (6) local economic development creating formal employment opportunities for educated graduates through investment incentives and sector development strategies.
An Analysis Of Influencer Endorsements, User Reviews, And App Features On Customer Purchasing Decisions In Online Shops Shopee Medan City Nababan, Kartika Novelia; Saragih, Megasari Gusandra; Diana, Yana
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.v5i2.1612

Abstract

The purpose of this study was to determine whether influencer endorsements, user reviews, and app features influence customer purchasing decisions at the Shopee online shop in Medan City. The research method was quantitative associative research with the help of SPSS. This study used multiple linear regression. The sample in this study consisted of 96 respondents. Primary data collection used a questionnaire. The results showed that influencer endorsements, user reviews, and app features had a positive and significant influence on customer purchasing decisions at the Shopee online shop in Medan City.
The Effect of Evaluation of the Implementation of the Award and Punishment System on Employee Work Productivity at PT PLN (Persero) Bintan Center Customer Service Unit Munthe, Juantommy Roichris; Sari, Dian Septiana; Dayu, Wulan
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.v5i2.1615

Abstract

This study aims to analyze the evaluation of the application of the reward and punishment system to employee work productivity. The location of the research was conducted at PT PLN (Persero) Bintan Center Customer Service Unit. This type of research is a descriptive research with a quantitative approach. The sample in this study is 105 permanent employees. The research method is multiple linear regression analysis with data calculation using the SPSS version 25 program. The results of the study show that partial awards have a positive and significant effect on employee productivity. Punishment has a positive and significant effect on employee productivity. Meanwhile, simultaneously awards and punishments have a positive and significant effect on employee productivity. The magnitude of the influence of awards and punishments (X2) on employee productivity (Y) at PT PLN ULP Bintan Center was 43.0%
The Influence Of Individual Characteristics, Job Characteristics, And Organizational Characteristics On Employee Job Satisfaction At Pt Telkom Regional 1 Sumatera Saputri, Adinda Desi; Waruwu , Ahmad Aswan; 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.v5i3.1621

Abstract

This study was designed to explore how personal attributes, job characteristics, and organizational features shape employee job satisfaction at PT Telkom Regional 1 Sumatera. It adopted a descriptive quantitative design rooted in the positivist perspective to clarify relationships among variables objectively. From a population of 227 employees, 69 respondents were selected through probability sampling using a simple random technique, giving all members equal chances. The research relied on quantitative information gathered from primary and secondary sources. Data were collected through field observation, questionnaires, and relevant literature review. The analysis employed multiple linear regression to test partial and simultaneous effects. Results indicate that individual, job, and organizational factors each have a positive and significant influence on job satisfaction. Taken together, they also show meaningful effects. These findings confirm that satisfaction is shaped by internal conditions, task design, and organizational support working together. This evidence offers practical guidance for improving workplace policies.
The Effect of Work Motivation, Leadership and Work Discipline on the Performance of Employees at the North Sumatra Provincial Transport Agency Asnita, Asnita; Sebayang, Saimara A.M; Rizky , M. Chaerul
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.v5i3.1622

Abstract

This study aims to examine the effect of work motivation, leadership, and work discipline on employee performance at the North Sumatra Provincial Department of Transportation. The study employs a quantitative approach using a survey method. This study employs a quantitative approach using a survey method. A total of 60 employees were selected as the research sample from a population of 145 employees through simple random sampling. Data were collected through the distribution of questionnaires and analyzed using IBM SPSS Statistics version 31.0.1.0 with multiple linear regression analysis techniques. The results indicate that work motivation and work discipline have a positive and significant effect on employee performance, while leadership does not have a significant partial effect. However, simultaneously, work motivation, leadership, and work discipline have a significant effect on employee performance. These findings suggest that improving work motivation and work discipline plays an important role in enhancing employee performance within government institutions.
The Influence of Product Quality and Brand Image on Generation Z Consumer Loyalty toward iPhone Smartphone Products Tuegeh, Eric Marfianda; Pane, Dewi Nurmasari; Harianto, Harianto
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.v5i3.1624

Abstract

This study aims to examine how product quality and brand image affect Generation Z consumer loyalty toward iPhone smartphone products amid increasingly intense competition in the smartphone industry. Companies are required to understand the key components responsible for building and maintaining consumer loyalty, particularly among the Gen Z demographic, which has unique characteristics as digital natives. This study employs a quantitative approach with a causal research design using a survey method. The research subjects consist of Generation Z consumers who use iPhones in Medan City, with a sample of 50 respondents selected through purposive sampling. Data were collected using a structured questionnaire with a five-point Likert scale and analyzed using multiple linear regression analysis. The results show that improvements in product quality and the strengthening of a positive brand image simultaneously have a positive and significant effect on Gen Z consumer loyalty. Product quality has the strongest influence on the formation of loyalty, followed by brand image, which plays a role in strengthening consumers’ emotional attachment to the brand.
Analysis of Work Motivation, Work Discipline and Organizational Culture on Employee Performance at the Secretariat of the DPRD of North Sumatera Utara Affny, Khailla Nazwa; Setiawan, Abdi
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.v5i3.1625

Abstract

This study aims to analyze the effect of work motivation, work discipline, and organizational culture on employee performance at the Secretariat of the Regional House of Representatives (DPRD) of North Sumatra Province. This research employs a quantitative approach using an associative method. The population as well as the sample consists of all employees totaling 55 respondents, selected using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results of the partial test (t-test) indicate that work motivation has a positive and significant effect on employee performance, with a t-value of 14.161 greater than the t-table value of 1.675 and a significance level of 0.000 < 0.05. Work discipline also has a positive and significant effect on employee performance, with a t-value of 16.525 > 1.675 and a significance value of 0.000 < 0.05. Furthermore, organizational culture has a positive and significant effect on employee performance, with a t-value of 2.091 > 1.675 and a significance value of 0.041 < 0.05. The simultaneous test (F-test) shows that the F-value of 225.831 is greater than the F-table value of 2.73 with a significance level of 0.000 < 0.05, indicating that the three independent variables jointly have a significant effect on employee performance. The Adjusted R Square value of 0.926 indicates that 92.6% of the variation in employee performance is explained by work motivation, work discipline, and organizational culture, while the remaining 7.4% is influenced by other factors outside the research model.
Analysis of The Influence of Increasing Micro, Small and Medium Enterprises (Msmes) Types of Restaurants on Msme Income in Medan City Medan Area District Marbun, Luwy Berto; Hasanah, Uswatun; Faried, Annisa Ilmi
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.v5i3.1626

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial and strategic role in increasing the income of MSMEs. Although MSMEs have been recognized for their role in the Medan city economy, they still face challenges and obstacles in their operations. These challenges include limited capital and competition. The purpose of this study was to examine the extent to which capital, profit, labor, and innovation influence the income of MSMEs in restaurants. This study aimed to provide recommendations for empowering MSMEs to support regional economic growth. This study used a sampling technique with the Slovin formula, with 20 samples, and data collection was conducted using a questionnaire distributed to respondents, namely MSME restaurant owners. The data analysis technique used Multiple Linear Regression analysis. The results showed that partially, MSME profit, labor, and business innovation significantly influenced MSME income. Meanwhile, business capital did not significantly influence MSME income. However, simultaneously, these four variables significantly influenced the income of MSMEs in restaurants in Medan City, Medan Area District. Profit, labor, and innovation factors drive revenue growth through operational efficiency and competitiveness, while capital fails to deliver significant impact due to limited access or suboptimal management.