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Karona Cahya Susena
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Jurnal Ekonomi, Manajemen, Akuntansi
Published by Universitas Dehasen Bengkulu
ISSN : -     EISSN : 30484243     DOI : https://doi.org/10.37676/jema
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Ekonomi, Manajemen, Akuntansi is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, Business and accounting, including but not limited to: Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship 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 10 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2025): Desember" : 10 Documents clear
Organizational Behavior: The Harmony Between People, Systems, and Leadership Carolina, Sisi Yulisia; Silalahi , Ricky Daud Nelson; Rahayu , Angelia Tri; Bimantoro , Satrio
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v2i2.996

Abstract

Organizational behavior is a crucial field in modern management that examines how individuals, systems, and leadership dynamically interact to achieve collective goals. This article integrates findings from various international sources discussing the three key elements of organizational behavior: human motivation and attitudes, organizational systems of structure and control, and leadership as the bridge between both. The findings indicate that organizational effectiveness depends on maintaining harmony between structural control and humanistic approaches emphasizing motivation, communication, trust, and participative leadership. In the digital era, balancing system efficiency and human well-being becomes essential for sustainable organizational growth.
Analysis Of Factors Influencing Students’ Intention To Use E-Wallets In Payment Transactions Juliana, Pinti; Soleh, Ahmad; Abi, Yudi Irawan
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v2i2.1019

Abstract

This study aims to analyze and explain the influence of usefulness, ease of use, security, and trust factors on students’ interest in using e-wallets as a digital financial transaction tool. E-wallets represent an innovation in modern payment systems that provide convenience and efficiency for users, particularly among young generations who are familiar with technology. This research employed a quantitative approach with a survey method by distributing questionnaires to 129 respondents, consisting of students from the Faculty of Economics and Business, Universitas Dehasen Bengkulu, class of 2022. The collected data were processed and analyzed using multiple linear regression analysis with the assistance of SPSS version 31.0 (2025). The analysis was conducted to examine both the partial and simultaneous effects of the independent variables on the dependent variable, namely students’ interest in using e-wallets. The results of the study show that the factors of usefulness, ease of use, and trust have a positive and significant effect on students’ interest in using e-wallets. This means that the higher the level of perceived usefulness, convenience, and trust, the greater the students’ interest in utilizing e-wallets for their daily transactions. Conversely, the security factor does not have a significant effect, indicating that students have not placed security as a primary consideration in using e-wallets. Overall, the four factors simultaneously influence students’ interest, with trust being the most dominant variable. These findings illustrate that students of Universitas Dehasen Bengkulu, class of 2022, place greater emphasis on the aspects of usefulness, ease of use, and trust rather than security when deciding to use e-wallets as a modern digital payment method.
The Influence Of Self-Confidence And Courage To Take Risks On The Performance Of Micro, Small, And Medium Culinary Businesses In Bengkulu City Hijeria, Putri; Anzori, Anzori; Tambunan, Dennis Rydarto
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v2i2.1029

Abstract

This study is motivated by the low level of self-confidence and the lack of courage to take risks among culinary MSME (Micro, Small, and Medium Enterprises) entrepreneurs in Bengkulu City, which has resulted in suboptimal business performance. The purpose of this study is to determine the effect of self-confidence and risk-taking courage on the performance of culinary MSMEs, both partially and simultaneously. This research uses a quantitative approach with an associative type of study. Data were collected from 99 respondents through a Google Form–based questionnaire. The research instrument was designed using a five-point Likert scale, while data analysis was carried out using multiple linear regression with the assistance of SPSS version 27.The results show that self-confidence (X1) has a positive and significant effect on MSME performance (Y), with a t-value of 2.640 > t-table 1.985 and a significance value of 0.010 < 0.05. Risk-taking courage (X2) also has a positive and significant effect, with a t-value of 3.503 > 1.985 and a significance value of 0.001 < 0.05. Simultaneously, both variables significantly affect performance, as indicated by an F-value of 22.414 > F-table 3.09 with a significance level of 0.000. The coefficient of determination (R2) value of 0.318 indicates that 31.8% of the variation in MSME performance is influenced by these two variables, while the remaining 68.2% is explained by other factors.
The Effect Of Work Environment And Leadership On Employee Job Satisfaction At Al-Kahfi Super Kitchen Bengkulu Alfaruq, Abdullah Azam; Anggriani, Ida; E G, Ida Ayu Made
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v2i2.1030

Abstract

This study aims to determine the effect of work environment and leadership on employee job satisfaction at Al-Kahfi Super Kitchen Bengkulu, both partially and simultaneously. Data collection methods used questionnaires with a sample size of 35 people. The analysis methods used were validity testing, reliability testing, multiple linear regression, coefficient of determination, F-test, and t-test. Based on the results of the study and discussion, it was found that the work environment had a significant effect on employee job satisfaction at Al-Kahfi Super Kitchen Bengkulu because the significance value was 0.000 < 0.05, and leadership had a significant effect on employee job satisfaction at Al-Kahfi Super Kitchen Bengkulu because the significance value was 0.001 < 0.05. The work environment and leadership simultaneously have a significant effect on employee job satisfaction at Al-Kahfi Super Kitchen Bengkulu because the significance value is 0.000 < 0.05.
The Effect Of Service Quality And Academic Information System Quality On Student Satisfaction At The Faculty Of Economics And Business, Dehasen University Bengkulu Irwandi, Abdurrahman; Anggriani, Ida; E G, Ida Ayu Made
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v2i2.1031

Abstract

This study aims to determine the effect of service quality and academic information system quality, both partially and simultaneously, on student satisfaction at the Faculty of Economics and Business, University of Dehasen Bengkulu. This research uses a quantitative descriptive-associative approach with a survey method. The sample consisted of 97 student respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using SPSS version 25, through validity testing, reliability testing, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R2). The results show that service quality (X1) has a regression coefficient of 0.060, with a t-value of 1.302 and a significance value of 0.196 (> 0.05), indicating a positive but not significant effect on student satisfaction. Meanwhile, academic information system quality (X2) has a regression coefficient of 0.535, with a t-value of 12.256 and a significance value of 0.000 (< 0.05), indicating a positive and significant effect on student satisfaction. Simultaneously, the F-test result shows an F-value of 308.669 with a significance value of 0.000 (< 0.05), meaning that both variables together have a significant effect on student satisfaction. The coefficient of determination (R2) of 0.868 indicates that 86.8% of the variation in student satisfaction is explained by service quality and academic information system quality, while 13.2% is influenced by other factors outside this study.
The Effect Of Social Media Use, Entrepreneurial Knowledge, And Self-Efficacy On Students' Interest In Entrepreneurship In The City Of Bengkulu Danofi, Alwin; Susanti, Neri; Yustanti, Nirta Vera
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v2i2.1032

Abstract

The purpose of this study is to examine whether there is an influence of social media use, entrepreneurial knowledge and self-efficacy on entrepreneurial interest in students in Bengkulu City. The method used in this study is a quantitative method where data is obtained through distributing questionnaires to respondents. This study focuses on management students of class 22 of the Faculty of Economics and Business, Dehasen University, Bengkulu. Based on the characteristics of the study, a sample of 61 people was obtained. The results of this study show the results of multiple regression Y = 3.863 + 0.417 X1 + 0.341 X2 + 0.243 X3, the results of the t-test X1 0.001, X2 0.005 and X3 0.032 the results of the three variables are below 0.05, the results of the F test 0.000 <0.05 the results state that the variables of social media use, entrepreneurial knowledge and self-efficacy have a positive and significant effect on entrepreneurial interest in students in Bengkulu City. And the results of the determination coefficient test in this study were 0.527, which means that the independent variable had an influence of 52.7% on the Y variable.
An Analysis Of The Community Satisfaction Index (IKM) Toward Public Service Delivery At The Department Of Population And Civil Registration Lebong Regency Dian, Dian; Soleh, Ahmad; Made E.G, Ida Ayu
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v2i2.1038

Abstract

This study aims to determine the Community Satisfaction Index (IKM) regarding public services at the Department of Population and Civil Registration of Lebong Regency. This research employs a quantitative approach referring to nine elements of public service, namely: service requirements; system, mechanism, and procedure; completion time; cost/tariff; service products according to specifications; implementer competence; implementer behavior; facilities and infrastructure; as well as handling of complaints, suggestions, and feedback. The results of the study indicate that, overall, the quality of services at the Department of Population and Civil Registration of Lebong Regency falls into the very good category, with a Community Satisfaction Index score of 3.78 and a converted index quality score of 94.63. These findings show that the public is satisfied with the services provided, and that public service implementation has been effective and in accordance with established standards.
The Influence Of Entrepreneurial Knowledge, Entrepreneurial Motivation, And Family Environment On Students Entrepreneurial Interest Wulandari, Melsa; Soleh, Ahmad; Hidayah, Nenden Restu
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v2i2.1056

Abstract

Entrepreneurship is one of the important factors in increasing economic growth and reducing unemployment rates. Although entrepreneurship education has been implemented in universities, students' interest in entrepreneurship is still relatively low. This is due to a lack of knowledge about entrepreneurship, low motivation to start a business, and minimal support from the family environment. Therefore, research is needed to determine the extent to which these three factors can influence students' interest in entrepreneurship, particularly at Dehasen University Bengkulu. The purpose of this study is to determine whether Entrepreneurship Knowledge, Motivation for Entrepreneurship, and Family Environment have a significant impact on the Interest in Entrepreneurship among Management Program Students at Dehasen University Bengkulu. This study uses a quantitative method. The population of this study is students of Management Study Program at Dehasen University Bengkulu, Class of 2022 and 2023, with a total of 339 students and a sample size of 77 respondents. The sampling technique used in this study is Non-Probability Sampling using purposive sampling. The data collection technique used in this study was a questionnaire. The data obtained was then processed using SPSS (Statistical Products and Services Solutions). The results of the multiple linear regression analysis were the equation Y = 21.110 + 0.665 X1 + 0.273 X2 + 0.661 X3 + 3.223, which describes a positive regression direction, meaning that the variables of Entrepreneurship Knowledge (X1), Entrepreneurial Motivation (X2), and Family Environment (X3) have a positive effect on the Entrepreneurial Interest (Y) of students. The results of the calculation with SPSS 25 show that the coefficient of determination from R Square is 0.686. This means that Entrepreneurship Knowledge (X1), Entrepreneurial Motivation (X2), and Family Environment (X3) influence Entrepreneurial Interest (Y) by 68.6%, while the remaining 31.4% is influenced by other variables not examined in this study. The t-test results at a significance level of 0.05 explain that partially, X1 significantly affects Y with a value of 0.002 < 0.05, X2 significantly affects Y with a value of 0.001 < 0.05, and X3 also significantly affects Y with a value of 0.000 < 0.05. Based on the F test, X1, X2, and X3 simultaneously affect Y with a result of 0.000 < 0.05
Pengaruh Perencanaan Sdm, Iklim Kerja, Punishment Dan Reward Terhadap Semangat Kerja Pegawai Badan Kepegawaian Dan Pengembangan Sumber Daya Manusia Kabupaten Empat Lawang Tias, Iilva; Nisma Aprini; Marko Ilpiyanto
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v2i2.1105

Abstract

The purpose of this study was to determine and analyze the influence of HR planning, work climate, Punishment and Reward individually and together on the work spirit of employees of the Human Resources Development and Personnel Agency of Empat Lawang Regency. The research method used in this study is a quantitative method using a questionnaire distributed to respondents. Data quality testing using validity tests, reliability tests and normality tests. The analysis used is descriptive analysis and inferential analysis using statistical calculations with multiple regression formulas, partial tests, simultaneous tests and coefficients of determination. The results of the analysis obtained HR planning, work climate, Punishment and Reward have a significant effect individually and together on the work spirit of employees of the Human Resources Development and Personnel Agency of Empat Lawang Regency.
Penentuan Harga Transfer: Harmoni antara Regulasi Pajak, Sistem Manajemen Biaya, dan Kepentingan Pemangku Kepentingan Butarbutar, Melati
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v2i2.1116

Abstract

Transfer pricing represents a strategic element within multinational enterprises as it lies at the intersection of tax compliance, cost management systems, and the interests of multiple stakeholders. This study synthesizes findings from ten selected journals that examine the determinants of transfer pricing, the methods used to establish transfer prices, and the implications for taxation and corporate governance. The synthesis reveals that firm size, foreign ownership, leverage, and tunneling incentives are the most consistent factors influencing transfer pricing practices. From a managerial perspective, the Activity-Based Costing (ABC) method enhances the accuracy of transfer price determination compared to traditional costing approaches. Meanwhile, from a taxation standpoint, the application of the arm’s length principle through the Comparable Uncontrolled Price (CUP), Cost Plus, and Profit Split methods remains the most relevant approach to minimizing the risk of cross-border tax disputes. This study concludes that achieving balance among tax regulations, appropriate cost management systems, and effective corporate governance mechanisms is crucial for ensuring that transfer pricing practices are conducted fairly, transparently, and accountably.

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