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Jurnal Point Equilibrium Manajemen dan Akuntansi
Published by Universitas Sumatera Barat
ISSN : -     EISSN : 26861135     DOI : https://doi.org/10.59963/jpema
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Point Equilibrium Manajemen dan AKuntansi merupakan jurnal yang menerbitkan dua kali salam setahun, yaitu pada bulan maret dan oktober. Fokus pada jurnal ini yaitu bidang keilmuan manajemen dan akuntansi maupun semua yang terkait dengannya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 87 Documents
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Pengaruh Nilai Sosial, Dukungan Keluarga, dan Ekspektasi Imbalan Finansial terhadap Minat Karier Mahasiswa Akuntansi Publik: The Influence of Social Values, Family Support, and Financial Expectations on Accounting Students’ Career Interest in the Public Sector Ghea Fauziah; Ika Sebti Nurkumalasari
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 1 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i1.689

Abstract

This study aims to examine how accounting students’ interest in pursuing careers in the public sector is influenced by social values, family support, and expectations of financial rewards. In order to understand how one's interests in a certain field develop, this study takes a quantitative method by drawing on the Social Cognitive Career Theory and the Theory of Planned BehaviorThe population of this study consists of all students enrolled in the Public Sector Accounting Study Program at Politeknik Negeri Madiun. The modest sample size allowed all 165 students to participate as responders. A total of 146 valid answers were used for data analysis from an online questionnaire. The data were analyzed using the PLS-SEM approach. Results show that interest in working for the government is positively and significantly impacted by social ideals, familial support, and expectations of financial return. Besides financial considerations, these findings add credence to the idea that students' social values and the support they get from their communities play a role in shaping their professional achievements.
Building Customer Satisfaction through Product Quality and Trust: The Role of Customer Motivation Rizky Abdul Fattah; Rindika Pramadanti
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 1 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i1.650

Abstract

This study aims to examine the effect of product quality and trust on customer satisfaction, both directly and indirectly through customer motivation, among Kopi Tuku consumers. Primary data were collected from 210 respondents selected using purposive sampling and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 3.0. The results indicate that product quality positively influences both customer motivation and satisfaction, while trust also significantly enhances motivation and satisfaction. Customer motivation was found to mediate the relationship between product quality and trust on satisfaction, strengthening their impact. These findings highlight the importance of maintaining product quality and building customer trust to improve experience and loyalty. Practically, this study provides insights for Kopi Tuku management in developing strategies to enhance customer satisfaction. Future research is recommended to include additional factors such as price, promotions, and store atmosphere to gain a more comprehensive understanding of customer motivation and satisfaction.
Strategi Pemasaran Melalui Swot Analisys Dalam Meningkatkan Daya Saing Pada Rumah Sakit Permata Hati Lamongan : Marketing Strategy Through SWOT Analysis to Enhance Competitiveness at Permata Hati Hospital, Lamongan Nur Adinda Qurrotul Aini; Sukaris Sukaris
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 1 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i1.651

Abstract

This study aims to analyze the marketing strategy of Permata Hati Lamongan Hospital in enhancing competitiveness through a SWOT Analysis approach. The research employed a descriptive qualitative method with data collection techniques including interviews, observations, and documentation. The analysis was conducted by identifying internal factors (strengths and weaknesses) as well as external factors (opportunities and threats) influencing the hospital’s marketing performance. The results indicate that the hospital possesses several strengths, including strong local branding, humanistic services, partnerships with BPJS and private insurance providers, and the availability of healthcare service packages. However, several weaknesses were identified, such as suboptimal digital promotion, inconsistent updates of doctors’ schedules, and the absence of a dedicated marketing team. Opportunities that can be leveraged include the use of social media, collaboration with educational institutions and agencies, and support from government health programs. Meanwhile, threats include intense competition among healthcare facilities, changes in patient behavior relying on digital reviews, and increasingly strict health promotion regulations. Based on the SWOT analysis, SO, WO, ST, and WT strategies were formulated as recommendations to strengthen marketing and improve competitiveness. The study concludes that strengthening digital marketing, developing technology-based service innovations, and improving information management are strategic steps that need to be implemented to address the increasingly complex dynamics of competition in the healthcare industry.
Pengaruh Kinerja Lingkungan, Ukuran Perusahaan, Keberagaman Gender Dalam Dewan Direksi, Dan Usia Perusahaan Terhadap Kualitas Pengungkapan Lingkungan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia: The Effect of Environmental Performance, Firm Size, Board Gender Diversity, and Firm Age on Environmental Disclosure Quality in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Mariana Ratih Ratnani; Kuat Waluyo Jati; Fitrarena Widhi Rizkyana; Angellyna Spears Arzetty
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 1 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i1.656

Abstract

Environmental information disclosure quality is an important indicator for assessing the level of corporate transparency and accountability regarding the environmental impacts generated by operational activities. In Indonesia, the increasing cases of environmental degradation caused by industrial activities have intensified demands from stakeholders for companies to be more transparent in disclosing information related to their environmental responsibilities. Therefore, this study aims to analyze the influence of environmental performance, firm size, gender diversity on the board of directors, and firm age on the quality of environmental information disclosure among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employs a quantitative approach using panel data regression analysis. The research data were obtained from annual reports and sustainability reports published by companies during the observation period. The sampling technique used was purposive sampling, resulting in 61 manufacturing companies that met the research criteria, with a total of 166 observations. Data analysis was conducted using EViews 12 software to examine the relationship between the independent variables and the quality of environmental information disclosure as the dependent variable. The results show that partially, only firm age has a positive and significant effect on the quality of environmental information disclosure. This finding indicates that companies that have operated for a longer period tend to possess greater experience, more established reporting systems, and higher awareness in disclosing environmental-related information. Meanwhile, environmental performance, firm size, and gender diversity on the board of directors do not show significant effects, although they exhibit positive relationships with the quality of environmental information disclosure. These findings imply that corporate experience is one of the key determinants in improving the transparency of environmental information disclosure.
The Implementation of Government Regulation of the Republic of Indonesia Number 19 of 2017 on Teachers in Elementary Schools in the Mentawai Islands Regency: Analyzing the Management Implementation of Government Regulation No. 19 of 2017 in Elementary School Teacher Management in Mentawai Islands Regency Mega Rohaya; Desna Aromatica; Fatia Fatimah
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 1 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i1.662

Abstract

This research analyzes the implementation of Government Regulation of the Republic of Indonesia Number 19 of 2017 concerning Teachers in Elementary Schools in Mentawai Islands Regency. The background of this research is the need to improve teacher professionalism as a key determinant of educational success. Although PP No. 19 of 2017 sets professional teacher qualification standards, the implementation of this regulation in Mentawai Islands Regency has not been carried out well. Many elementary school teachers in the area, especially in isolated regions, still have high school qualifications and do not meet the required S1 (bachelor's degree) standards, due to limited access and minimal qualified human resources. This condition is linked to potentially low student achievement. This study employs a qualitative method with an evaluative-exploratory approach to understand the meaning and dimensions of the experience of implementing government regulations by the actors involved. The analytical framework is based on George C. Edwards III's policy implementation model, which highlights four key factors: communication, resources, disposition (attitude), and bureaucratic structure. Data was collected through semi-structured interviews with the Head of the Education Office and their staff, local elementary school teachers, 5th and 6th-grade students, and parents, supplemented with secondary data from Dapodik. The research findings indicate that the implementation of PP No. 19 of 2017 faces various challenges. In terms of communication, policy information has been delivered to school principals and distributed to all elementary schools, but the overall understanding of the regulation among teachers remains uneven18. Regarding resources, the availability of S1 qualified teachers is still minimal; many teachers teach with high school qualifications due to urgent human resource needs, even though the teaching and learning process must continue. The disposition aspect shows that although teachers have a strong desire to meet S1 qualifications, they face obstacles such as poor internet access and high education costs for continuing their studies. The local government, through the Regent, has adopted a policy of relaxing qualifications due to teacher shortages, but still encourages teachers to pursue S1 degrees. From the bureaucratic structure perspective, coordination with the West Sumatra Provincial Government and the Regional Personnel Agency has been carried out to address teacher position formations. The conclusion of this research confirms that policy implementation is still not optimal due to challenges in teacher educational qualifications, human resource limitations, and the geographical conditions of remote areas. To enhance educational quality, practical recommendations include more intensive socialization, recruitment of S1 qualified contract teachers, professional training and development for teachers, improvement of infrastructure (especially internet access and educational facilities), and strengthening inter-agency coordination.
Pengaruh Pemberdayaan Masyarakat dan Kompensasi terhadap Kinerja Aparatur dengan Kepuasan Kerja sebagai Variabel Intervening: The Impact of Community Empowerment and Compensation on Employee Performance with Job Satisfaction as a Mediating Variable Yetka Putri Yeni; Gus Andri; Hardinalis Kobal
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 1 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i1.680

Abstract

This study aims to determine the effect of community empowerment and compensation on performance with job satisfaction as a mediating variable. The research method is quantitative with a survey approach using a sample of 208 people. Data collection is a questionnaire and PLS-SEM data analysis using the SmartPLS 4 application. The results of the study directly show that community empowerment, compensation, and job satisfaction have a positive and significant effect on the performance of village government. Community empowerment and compensation have a positive and significant effect on job satisfaction of village government. Indirect effects are found that job satisfaction is able to provide mediation on community empowerment on the performance of village government, while job satisfaction is not able to provide mediation on compensation on employee performance. The results of the determination coefficient test found that 40.9% (Weak) of the variance in job satisfaction is explained by community empowerment and compensation. Furthermore, 49.1% (Weak) of the performance variance is explained by community empowerment and compensation.
Analisis Kepuasan Pasien Terhadap Kualitas Pelayanan Di Unit Rawat Jalan Semen Padang Hospital: Analysis of Patient Satisfaction with the Quality of Outpatient Services at Semen Padang Hospital Dendi Kurniawan; Heru Aulia Azman
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 1 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i1.684

Abstract

Patient satisfaction is an important indicator for evaluating the performance and effectiveness of healthcare services. The quality of healthcare services is not only determined by the competence of medical personnel and the availability of facilities, but also by the ability of healthcare institutions to deliver services that meet patients’ expectations and needs. This study aims to analyze patient satisfaction with service quality in the Outpatient Unit of Semen Padang Hospital. This research employed a quantitative descriptive approach. The study population consisted of outpatients at Semen Padang Hospital, and the sampling technique used was accidental sampling, resulting in a total of 138 respondents. Data were analyzed using the Importance–Performance Analysis (IPA) and Potential Gain in Customer Value (PGCV) methods. The data processing was conducted using SPSS version 25 and Microsoft Excel. The results of the conformity level analysis indicate that 10 attributes fall into the hold category, while 12 attributes are classified in the action category, which require further attention for improvement and quality enhancement. The IPA results identified six attributes that fall into the main priority quadrant and therefore require immediate improvement. Furthermore, based on the PGCV analysis, attribute 18 was identified as the highest priority for improvement, with an index value of 4.62.

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