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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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Analysis of Leadership and Organizational Culture on Employee Performance with Work Motivation as a Mediating Variable in the Revenue Agency of Batu Bara Regency Susilawati Susilawati; Elfitra Desy Surya; Mesra B
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.v5i3.1642

Abstract

Employee performance is a key factor in supporting the success of public sector organizations, especially local government agencies that play a direct role in serving the community. The Batu Bara Regency Revenue Agency is required to have employees with optimal performance to support the effectiveness of regional tax management and collection. This study aims to analyze the influence of leadership and organizational culture on employee performance with work motivation as a mediating variable at the Batu Bara Regency Revenue Agency. This study uses a quantitative approach with a survey method. The research population consists of all 100 civil servants (PNS) at the Batu Bara Regency Regional Revenue Agency, all of whom were included in the sample (population study). Data were collected through questionnaires and analyzed using the Partial Least Squares (PLS) method with the help of SmartPLS software. The results show that leadership and organizational culture have a positive and significant effect on employee performance and work motivation. Work motivation also has a positive and significant effect on employee performance. The mediation effect test shows that work motivation is not able to mediate the effect of leadership on employee performance, but it is able to mediate the effect of organizational culture on employee performance significantly. These findings indicate that a strong organizational culture can increase employee work motivation, which ultimately has an impact on improving performance. This study is expected to be taken into consideration by leaders in formulating human resource management policies that focus on strengthening organizational culture and increasing work motivation in order to encourage sustainable employee performance.
Analysis of Transformational Leadership and Organizational Communication on Employee Performance Employees with Organizational Commitment as a Mediating Variable in Medan Sunggal District Office Surya Budi; Muhammad Isa Indrawan; Elfitra Desy Surya
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.v5i3.1643

Abstract

Employee performance is an important factor in determining the quality of public services, especially in sub-district level government agencies. This study aims to analyze the effect of transformational leadership and organizational communication on employee performance with organizational commitment as a mediating variable at the Medan Sunggal Sub-District Office. This study uses a quantitative approach with a census method of all 90 civil servants. Data were collected through questionnaires and analyzed using the Partial Least Squares (PLS) method with the help of the SmartPLS application. The results showed that transformational leadership had a positive but insignificant effect on employee performance. However, transformational leadership had a positive and significant effect on organizational commitment. Organizational communication was found to have a positive and significant effect on employee performance and organizational commitment. Furthermore, organizational commitment has a positive and significant effect on employee performance. Indirect effect testing shows that organizational commitment is able to significantly mediate the effect of transformational leadership and organizational communication on employee performance. These findings indicate that improving employee performance at the Medan Sunggal Sub-District Office is more effectively achieved by strengthening organizational commitment built by transformational leadership and effective organizational communication. This study is expected to contribute theoretically to the development of public management studies and serve as practical consideration for leaders in improving employee performance through improvements in leadership, communication, and organizational commitment.
Analysis Of Leadership And Organizational Commitment On Employee Performance With Satisfaction As A Mediating Variable In Medan Tuntungan District Office Nesron Yanta; Sri Rahayu; Husni Muharram Ritonga
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.v5i3.1644

Abstract

Employee performance is a key factor in determining the quality of public services in government agencies, including the Medan Tuntungan Sub-District Office. Differences in work quality, timeliness of task completion, and employee initiative levels indicate that employee performance is not yet fully optimal. This study aims to analyze the influence of leadership and organizational commitment on employee performance with job satisfaction as a mediating variable at the Medan Tuntungan Sub-District Office. This study uses a quantitative approach with a survey method. The population in this study was all 67 civil servants (PNS) at the Medan Tuntungan Sub-District Office, with a sampling technique using the census method. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method with the help of SmartPLS software. The results showed that leadership and organizational commitment had a positive and significant effect on employee performance and job satisfaction. Job satisfaction also has a positive and significant effect on employee performance. In addition, job satisfaction has been proven to play a significant mediating role in the relationship between leadership and organizational commitment to employee performance. These findings indicate that improved employee performance can be achieved through strengthening effective leadership, increasing organizational commitment, and creating better job satisfaction to support improved quality of public services
Analysis of Competency and Emotional Intelligence on Employee Performance with Satisfaction As an Intervening Variable at the SEI Suka District Office Batu Bara Regency Sri Wahyuni Nasution; Muhammad Isa Indrawan; Mesra B
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.v5i3.1645

Abstract

Employee performance is an important factor in determining the success of public service delivery, especially at the sub-district level of government. The Sei Suka Sub-district Office in Batu Bara Regency, as a public service unit, still faces various performance issues, such as delays in completing work and suboptimal service quality. These conditions are thought to be influenced by factors such as competence, emotional intelligence, and employee job satisfaction. This study aims to analyze the influence of competence and emotional intelligence on employee performance with job satisfaction as an intervening variable at the Sei Suka Subdistrict Office in Batu Bara Regency. This study uses a quantitative approach with a survey method. The research population consisted of all 55 permanent employees of the Sei Suka Subdistrict Office in Batu Bara Regency, who were also used as the research sample (total sampling). Data were collected through questionnaires and analyzed using the Partial Least Squares (PLS) method with the help of SmartPLS software. The results show that competence and emotional intelligence have a positive and significant effect on employee performance. In addition, competence and emotional intelligence also have a positive and significant effect on job satisfaction. Job satisfaction has been proven to have a positive and significant effect on employee performance and acts as an intervening variable in the relationship between competence and employee performance, as well as between emotional intelligence and employee performance. Based on these findings, it can be concluded that improving employee performance at the Sei Suka Subdistrict Office in Batu Bara Regency can be achieved through the development of employee competence and emotional intelligence, supported by efforts to increase job satisfaction. The results of this study are expected to be taken into consideration by leaders in formulating human resource management policies to improve the quality of public services in a sustainable manner.
Analysis of Transformational Leadership and Work Environment on Employee Performance with Work Motivation as a Mediating Variable at the National Narcotics Agency of North Sumatra Province Roy Fadly Hasibuan; Kiki Farida Ferine; Sri Rahayu
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.v5i3.1646

Abstract

Employee performance is a strategic factor in supporting the success of government agencies, particularly the North Sumatra Provincial National Narcotics Agency (BNN), which faces complex and high-risk challenges. This study aims to analyze the influence of transformational leadership and work environment on employee performance with work motivation as a mediating variable. This study uses a quantitative approach with a census method of all 84 employees of the North Sumatra Provincial BNN. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method with the help of SmartPLS. The results show that transformational leadership and work environment have a positive and significant effect on employee performance and work motivation. Work motivation was also found to have a positive and significant effect on employee performance. In addition, work motivation acted as a significant mediating variable in the relationship between transformational leadership and work environment on employee performance. These findings indicate that improving the performance of North Sumatra Provincial BNN employees can be achieved through the implementation of effective transformational leadership and the creation of a conducive work environment by strengthening employee work motivation. This study is expected to serve as a basis for policy recommendations in efforts to improve performance and the quality of public services within the North Sumatra Provincial Narcotics Agency.
Analysis of Organizational Culture and Human Resource Development on Organizational Commitment with Public Motivation as a Mediating Variable at the Medan Sunggal District Office Rudi Asmara; Erwansyah Erwansyah; Hernawaty Hernawaty
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.v5i3.1647

Abstract

This study aims to analyze the influence of organizational culture and human resource development on organizational commitment with Public Service Motivation (PSM) as a mediating variable at the Medan Sunggal Sub-District Office. The study used a quantitative approach with a survey method. The research population consisted of all 90 civil servants at the Medan Sunggal Subdistrict Office, all of whom were included in the sample. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the help of SmartPLS. The results of the study indicate that organizational culture has a positive and significant effect on organizational commitment, but does not have a significant effect on Public Service Motivation. Human resource development does not have a significant direct effect on organizational commitment, but has a positive and significant effect on Public Service Motivation. Furthermore, Public Service Motivation has a positive and significant effect on organizational commitment. Mediation effect testing shows that Public Service Motivation does not mediate the effect of organizational culture on organizational commitment, but acts as a significant mediating variable in the relationship between human resource development and organizational commitment. These findings indicate that increasing organizational commitment in the Medan Sunggal Subdistrict Office environment is more effectively achieved through direct strengthening of organizational culture and through human resource development that can increase employees' public service motivation. This study provides practical implications for public sector human resource management in designing human resource development policies and strengthening public service values to increase organizational commitment.
Analysis of Individual Competence, Motivation, and Team Effectiveness in Human Resource Development to Support the Regeneration of Medan Theater Members Gilang Ramadani; Emi Wakhyuni; Soulthan Saladin Batubara
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.v5i3.1611

Abstract

The sustainability of arts organizations is largely determined by the success of their member regeneration processes. In the context of Medan Teater, regeneration depends not only on the recruitment of new members but also on the quality of human resource development, which is influenced by individual competence (X1), motivation (X2), and team effectiveness (X3). This study aims to analyze the effects of individual competence, motivation, and team effectiveness on human resource development (Y) in supporting the regeneration of Medan Teater members. This research employs a quantitative approach with a causal associative design. The respondents consisted of 54 members of Medan Teater, selected using the sampling technique applied in this study. Data were collected through Likert-scale questionnaires. The data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis, including t-tests, F-tests, and the coefficient of determination (R²), with the assistance of the SPSS program. The results indicate that, partially, individual competence, motivation, and team effectiveness have a positive and significant effect on human resource development. Simultaneously, these three independent variables also exert a significant influence on human resource development in supporting member regeneration. Accordingly, the null hypothesis (H0) is rejected and the alternative hypothesis (Ha) is accepted. These findings suggest that successful regeneration at Medan Teater requires the enhancement of individual competencies, the strengthening of motivation, and effective teamwork as the primary foundations of the member development process.
The Impact Of Asset Structure, Liquidity, And Profitability On The Capital Structure Of Manufacturing Companies Listed On The Indonesia Stock Exchange Erwin Febriansyah; Hilfa Mora Marito Nasution; Muliawati Muliawati; Calista Agnesia Ester
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.v5i3.1536

Abstract

This study aims to analyze the effect of asset structure, liquidity, and profitability on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. Capital structure is measured using the Debt to Equity Ratio (DER), asset structure using the Fixed Asset Ratio (FAR), liquidity using the Current Ratio (CR), and profitability using Return on Assets (ROA). This research employs a quantitative approach using panel data from 20 manufacturing companies over four years (80 observations). The sampling technique used was random sampling. Panel data regression analysis was conducted using EViews 13. Based on the Chow and Hausman tests, the most appropriate model was the Fixed Effect Model. The results show that asset structure and liquidity have a positive and significant effect on capital structure, while profitability has a negative and significant effect. Simultaneously, asset structure, liquidity, and profitability significantly influence capital structure. The Adjusted R² value of 0.986 indicates that 98.6% of the variation in capital structure is explained by the three independent variables. These findings suggest that manufacturing firms with a high proportion of fixed assets and strong liquidity tend to use more debt, whereas highly profitable firms rely more on internal financing. This study provides insights for corporate management in determining optimal capital structure policies.
The Effectiveness of Receivables Management and Efforts to Minimize Uncollectible Receivables in Indonesian Banking Hilfa Mora Marito Nasution; Erwin Febriansyah; Muliawati Muliawati; Leni Cinda Winata
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.v5i3.1537

Abstract

This study aims to analyze the effectiveness of receivables management in minimizing bad debts in Indonesian banking institutions. Bank receivables in the form of loans represent a major asset but also carry the risk of non-performing loans (NPL). The research uses a quantitative approach with panel data regression analysis. The population consists of banks registered with the Financial Services Authority and the Indonesia Stock Exchange during the 2021–2024 period. Using purposive sampling, 10 banks were selected, resulting in 40 observations. Model selection tests, including the Chow test and Hausman test, indicate that the fixed effect model is the most appropriate. The results show that receivables management has a significant negative effect on bad debts. The coefficient of determination of 0.87 indicates that receivables management strongly explains variations in bad debts. Both simultaneous and partial tests are statistically significant. These findings confirm that more effective receivables management leads to lower levels of bad debts, highlighting the importance for banks to strengthen credit policies, monitoring, and collection systems.
The Effect of Transfer Pricing on Financial Distress in the Financial Statements of Mining Companies Listed on the Indonesia Stock Exchange Muliawati Muliawati; Hilfa Mora Marito Nasution; Erwin Febriansyah; Angelina Nadya Cindy Prasetyo
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.v5i3.1538

Abstract

The purpose of this study is to analyze the effect of transfer pricing on financial distress and its implications for the quality of financial reports of mining companies listed on the Indonesia Stock Exchange (IDX). The background of this study is based on the importance of financial reports as a source of information for stakeholders, as well as the existence of transfer pricing practices that have the potential to affect the transparency and quality of financial reports, especially in companies experiencing financial distress. This study uses a quantitative approach with a panel data regression analysis method that combines cross-sectional and time series data for the period 2020–2024. The research sample consisted of 10 mining companies selected using a random sampling method. Model testing was carried out using the Chow and Hausman tests, which showed that the best model used was the Fixed Effect Model. The results of the study indicate that transfer pricing and financial distress simultaneously have a significant effect on the quality of financial reports, as evidenced by the F test probability value of 0.000 <0.05. However, partially, the transfer pricing variable does not have a significant effect on financial distress or the quality of financial reports, with a probability value of 0.7482 >0.05. The coefficient of determination (R²) of 0.7367 indicates that the model is able to explain 73.67% of the variation in the dependent variable. Therefore, it can be concluded that although transfer pricing and financial distress jointly influence financial reporting quality, the individual effect of transfer pricing has not yet shown significance. This research is expected to contribute to academics and practitioners in understanding the factors that influence financial reporting quality, particularly in the mining sector.

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