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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 The Influence Of Personality And Organizational Climate On Leadership In The Department Of Industry, Trade, Energy And Mineral Resources Of North Sumatera Province Amelia Putri; Eli Delvi Yanti; Abdi Setiawan
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.v5i3.1597

Abstract

This study aims to influence personality and organizational climate on leadership in the Department of Industry, Trade, Energy and Mineral Resources of North Sumatra Province. The research method used is quantitative, the data analysis technique is multiple linear regression with data processing using the SPSS version 25 program. The sample in this study was 68 employees. Primary data collection used a questionnaire. The results of the study indicate that personality has a positive and significant partial effect on leadership in the Department of Industry, Trade, Energy and Mineral Resources of North Sumatra Province seen from the results of t count (2.948> 1.997138) t table with sig. 0.004 <0.05 so that the results of the study accept H1. Organizational Climate has a positive and significant partial effect on leadership in the Department of Industry, Trade, Energy and Mineral Resources of North Sumatra Province seen from the results of t count (3.203> 1.997138) t table with sig. 0.002 <0.05 so that the results accept H2. Personality and Organizational Climate have a significant simultaneous influence on leadership in the Department of Industry, Trade, Energy and Mineral Resources of North Sumatra Province as seen from the results of F count 12.014 > F table 3.14 and sig. 0.000 < 0.05, so it can be concluded that H3 is accepted.
The Influence Of Leadership, Work Environment And Work Motivation On Employee Performance At The Manpower Office Of North Sumatra Province Devi Santika; Kholilul Kholik; Kiki Farida Ferine
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.v5i3.1599

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh kepemimpinan, lingkungan kerja, dan motivasi kerja terhadap kinerja karyawan di Dinas Tenaga Kerja Provinsi Sumatera Utara. Penelitian ini mengkaji atribut kinerja karyawan (Y), lingkungan kerja (X2), motivasi kerja (X3), dan kepemimpinan (X1). Penelitian ini menggunakan metodologi asosiatif kuantitatif. Penelitian dilakukan di Dinas Tenaga Kerja Provinsi Sumatera Utara di Medan, dengan sampel 72 karyawan. Regresi linear berganda digunakan untuk menganalisis data yang diperoleh menggunakan kuesioner skala Likert. Analisis meliputi uji parsial (uji-t), uji simultan (uji-F), dan koefisien determinasi. Hasil penelitian menunjukkan bahwa: Lingkungan kerja Dinas Tenaga Kerja Provinsi Sumatera Utara memiliki pengaruh yang signifikan dan positif terhadap kinerja karyawan, yang ditunjukkan oleh nilai regresi 0,331, t-hitung 3,147, t-tabel 1,995, dan nilai signifikansi 0,002. 2) Kinerja staf di Dinas Tenaga Kerja Provinsi Sumatera Utara sebagian dan secara substansial dipengaruhi secara positif oleh kepemimpinan, sebagaimana ditunjukkan oleh koefisien regresi sebesar 0,380, nilai t sebesar 2,853, nilai t-tabel sebesar 1,995, dan tingkat signifikansi sebesar 0,006. 3) Kinerja karyawan di Dinas Tenaga Kerja Provinsi Sumatera Utara sebagian dan secara signifikan dipengaruhi secara positif oleh motivasi kerja, sebagaimana ditunjukkan oleh koefisien regresi sebesar 0,222, statistik t sebesar 2,067, nilai t-kritis sebesar 1,995, dan tingkat signifikansi sebesar 0,016. 4) Kinerja karyawan di Dinas Tenaga Kerja Provinsi Sumatera Utara secara signifikan dan menguntungkan dipengaruhi oleh kepemimpinan, lingkungan kerja, dan motivasi kerja, dengan persentase sebesar 55,6%.
Analysis Of Work Motivation, Work Discipline, And Work Ability On Employee Performance At PT Perkebunan Nusantara IV Medan Dina Nopita Muliawati; Wilchan Robain; Teguh 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.v5i3.1602

Abstract

This study was conducted to examine the influence of work motivation, work discipline, and work ability on employee performance at PT Perkebunan Nusantara IV in Medan. The research object consists of employees working at the company. The study was carried out during the period of 2025–2026. The population as well as the research sample consisted of 76 respondents. Data processing was performed using IBM SPSS Statistics 24. The analytical techniques applied in this study included classical assumption testing and multiple linear regression analysis. The findings indicate that the t-test for the work motivation variable (X1) produced a t-value of 2.072, which is greater than the t-table value of 1.993, with a significance level of 0.042 (< 0.05). This result shows that work motivation has a positive and significant partial effect on employee performance. Furthermore, the t-test for the work discipline variable (X2) yielded a t-value of 5.537, which exceeds the t-table value of 1.993, with a significance value of 0.000 (< 0.05). This indicates that work discipline also has a positive and significant partial influence on employee performance. Similarly, the t-test for the work ability variable (X3) resulted in a t-value of 2.084, which is higher than the t-table value of 1.993, with a significance value of 0.041 (< 0.05). This demonstrates that work ability partially has a positive and significant effect on employee performance. In addition, the F-test results show an F-value of 35.741, which is greater than the F-table value of 3.12, with a significance level of 0.000 (< 0.05). This finding indicates that work motivation, work discipline, and work ability simultaneously have a significant effect on employee performance. The coefficient of determination (R²) obtained is 0.582 or 58.2%, which means that the variables of work motivation, work discipline, and work ability are able to explain 58.2% of the variation in employee performance, while the remaining 41.8% is influenced by other variables outside this study.
The Influence Of Competence And Communication On Work Productivity In The Interior Division Of PT Raya Azura Persada Agustina Mogi; Muchlis Catio; Yayan Sudaryana
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.v5i3.1637

Abstract

PT Raya Azura Persada as a construction company with an Interior Division faces productivity challenges in the form of project time deviations, high levels of rework, and ineffective cross-functional communication. These conditions encouraged the conduct of this study to analyze the influence of competence and communication on the work productivity of employees in the Interior Division of PT Raya Azura Persada. The research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to all employees of the Interior Division, totaling 50 respondents. Data analysis was conducted using the Partial Least Square (PLS) method with the assistance of the SmartPLS application. The results of the study indicate that, partially, competence has a positive and significant effect on work productivity. Likewise, communication also has a positive and significant effect on work productivity. Simultaneously, competence and communication were proven to have a significant effect on work productivity, with the ability to explain 67.7% of the variation in employee work productivity. These findings indicate that employee productivity in the Interior Division is determined not only by individual abilities and skills but also by the effectiveness of communication in work implementation. This study is expected to provide practical contributions for the management of PT Raya Azura Persada in formulating human resource development policies, particularly through improving employee competence and enhancing work communication systems to sustainably increase employee productivity.
The Influence Of Work–Life Balance On Employee Performance Among Working Mothers Pursuing Postgraduate Education: The Moderating Role Of Organizational Support And Social Support Evadya Khairunnisa; Rayi Dwipanilih; Osly Usman
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.v5i3.1648

Abstract

The participation of women in the workforce, combined with their roles as mothers and postgraduate students, gives rise to a triple-burden phenomenon that depletes personal resources. This study examines the effect of work-life balance on employee performance, as well as the moderating roles of organizational support and social support, among full-time working women pursuing postgraduate education in the Greater Jakarta area. A quantitative approach was employed through a survey of 100 respondents selected using purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results indicate that work-life balance has a positive and significant effect on employee performance. Both organizational support and social support strengthen this effect as moderating variables. These findings reinforce the proposition of Conservation of Resources Theory that the availability and accumulation of resources contribute to the performance of individuals facing multiple role demands. This study offers practical implications for organizations to develop family-friendly and education-friendly policies.
The Effect of ERM Disclosure on Firm Performance and Firm Value in the Energy Sector Listed on the Indonesia Stock Exchange Mulyadi Mulyadi; Dewi Hanggraeni
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.v5i3.1660

Abstract

This study investigates the relationship between Enterprise Risk Management (ERM) disclosure, firm performance, and firm value in energy sector companies listed on the Indonesia Stock Exchange. The energy sector provides a relevant context because firms in this industry are exposed to operational, commodity price, regulatory, environmental, financing, and energy transition risks. Firm performance is measured by Return on Assets (ROA), while firm value is measured by Tobin’s Q. The study employs panel data from 31 energy sector companies during the 2021–2025 period, resulting in 155 firm-year observations. ERM disclosure is measured using a disclosure index based on 20 items derived from the COSO ERM Framework 2017. The empirical analysis applies panel data regression using a Fixed Effects Model with standard errors clustered by firm. The findings reveal that ERM disclosure has a negative and significant effect on ROA. This result suggests that broader ERM disclosure in the energy sector does not necessarily indicate higher profitability, but may reflect greater risk complexity and higher risk management costs borne by firms. In contrast, ERM disclosure has a positive but insignificant effect on Tobin’s Q, indicating that market valuation is not primarily driven by the extent of ERM disclosure. Investors appear to place greater emphasis on actual profitability, capital structure, cash flow prospects, commodity price dynamics, and energy transition risks. These findings imply that ERM disclosure should focus on the quality and effectiveness of risk management practices rather than merely increasing the volume of information disclosed in annual reports.
Public Service Innovation Strategy In Maintaining The Integrity Zone Predicate At The Banten Regional Office Of The Directorate General Of Customs And Excise Agustina Mogi; Hadi Supratikta; Nurhadi Nurhadi
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.v5i3.1669

Abstract

The purpose of this study is to analyze the efforts or strategies undertaken by the Banten Regional Office of the Directorate General of Customs and Excise to sustain the development of the Integrity Zone, which has been awarded the titles of Corruption-Free Zone (WBK) and Clean and Service-Oriented Bureaucracy Zone (WBBM). The strategies analyzed include what has been done and what should be done in the management of human resources and public service innovation. The method used in this study was a descriptive qualitative approach, data collection was carried out through focus group discussion, interviews and a review of documentation. The focus group discussion was attended by members of the Integrity Zone Development Team at the Banten Regional Office, while the interviews were conducted with competent officials at Integrity Zone Development Team at Banten Regional Office of the Directorate General of Customs and Excise. The results of the study indicate that the internal conditions of the Banten Regional Office of the Directorate General of Customs and Excise are relatively strong, where strengths are more dominant than weaknesses. In addition, external conditions indicate that the Banten Regional Office of the Directorate General of Customs and Excise has greater opportunities than threats so that it is able to respond well to external opportunities. This condition reflects the commitment and efforts of all levels of the Banten Regional Office of the Directorate General of Customs and Excise to eradicate corruption and improve the quality of public services in order to maintain the WBK and WBBM Integrity Zone.
The Effect of Reward System, Job Satisfaction, Career Development, Work Culture and Work Motivation on Employee Work Discipline at Karunia Indah Medika Hospital Muara Enim Nadia Dwi Karisna; Abdul Basyith; Nisma Aprini
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.v5i3.1699

Abstract

This study aims to analyze the influence of the reward system, job satisfaction, career development, work culture, and work motivation on employees’ work discipline at Karunia Indah Medika Hospital, Muara Enim. This research employed a quantitative approach with a survey method. The population consisted of 160 employees, and all members of the population were selected as respondents using a total sampling technique. Data were analyzed using multiple linear regression analysis. The results indicate that simultaneously the reward system, job satisfaction, career development, work culture, and work motivation have a significant effect on employees’ work discipline (F = 57.447; sig. = 0.000; Adjusted R² = 0.640). Partially, work culture and work motivation have a significant effect on work discipline, whereas the reward system, job satisfaction, and career development do not have a significant effect on employees’ work discipline.
Comparison of Economic Growth, Agricultural Sector, and Household Consumption Before and After The Free Nutritious Meal Program (MBG) in Districts With The Highest And Lowest Hdi in South Sumatra Megry Fatra Humbara; Abdul Basyith; Delvina Yulanda
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.v5i3.1700

Abstract

The Free Nutritious Meal Program (MBG) is a national priority policy of the Indonesian Government for the 2024–2029 period aimed at improving children's nutrition while simultaneously stimulating the local economy. This study analyzes the comparative impact of MBG on economic growth, the agricultural sector, and household consumption before and after program implementation in South Sumatra, as well as comparing its effectiveness between high and low Human Development Index (HDI) regions. The research employed a comparative quantitative approach with a before-after design across 17 districts/cities, focusing on three highest HDI regions (Palembang City, Prabumulih, Lubuklinggau) and three lowest HDI regions (Empat Lawang, South OKU, PALI). Data were analyzed using descriptive statistics, paired sample t-tests, and simple linear regression with SPSS version 25. The results indicate that MBG has a significant positive effect on economic growth (β=0.348; p<0.001) and the agricultural sector (β=1.945; p<0.001), but a negative impact on household consumption (β=-0.514; p<0.001). The economic impact was greater in low HDI areas, with an economic growth increase of 0.40 percentage points compared to only 0.14 percentage points in high HDI areas. These findings support prioritizing MBG implementation in disadvantaged regions for more inclusive development.
The Influence Of Work Ethics And Work-Life Balance On Teacher Productivity At Athalia Junior High School Silvia Anne Tioma M. Silaban; Fransiscus Amonio Halawa
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.v5i3.1701

Abstract

This study aims to analyze the influence of work ethics and work-life balance on teacher productivity at Athalia Junior High School, South Tangerang. Employing a quantitative causal-associative approach with survey method, data were collected from 33 teachers as a saturated sample. A Likert scale (1–5) questionnaire was used to measure three variables: work ethics (X1), work-life balance (X2), and work productivity (Y). Data were analyzed using multiple linear regression via SPSS 27. Partial t-test results indicate that work ethics did not significantly influence productivity independently (t=1.680; p=0.103), whereas work-life balance had a positive and significant effect (t=4.519; p<0.001). Simultaneous F-test confirmed that both variables jointly exert a significant positive effect on teacher productivity (F=18.143; p<0.001). The coefficient of determination (Adjusted R²) of 51.7% demonstrates a substantial contribution. These findings suggest that school management policies should prioritize structured work-life balance programs to sustain long-term teaching effectiveness.

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