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Heskyel Pranata Tarigan
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Journal of Management, Economic, and Accounting
Published by Utami Publisher
ISSN : -     EISSN : 30643929     DOI : https://doi.org/10.70963/jmea
Core Subject : Economy,
Economics, Econometrics & Finance
Management: Strategic management, human resource management, organizational behavior, leadership, and operations management. Economics: Microeconomics, macroeconomics, international economics, development economics, and behavioral economics. Accounting: Financial accounting, managerial accounting, auditing, taxation, and accounting information systems. Finance: Corporate finance, investment analysis, financial markets, and risk management. Business Strategy: Competitive analysis, innovation management, entrepreneurship, and business ethics. Sustainability and Corporate Governance: Sustainable business practices, corporate social responsibility (CSR), and governance frameworks.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2025): November" : 5 Documents clear
The Effect Of Selling Expenses On Business Profit Of California Papaya Farm Owned By Mr. Iswan Hadi Winarto In Penanjung Panjang Atas Kabupaten Kepahiang Regency Sumantri, David Ajun; Afriani, Sulisti; Febliansa, Muhammad Rahman
Journal of Management, Economic, and Accounting Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i1.403

Abstract

This study aims to determine the effect of selling expenses on business profit in the California papaya enterprise owned by Mr. Iswan Hadi Winarto in Penanjung Panjang Atas Kabupaten Kepahiang Regency. The research uses a quantitative approach with a simple linear regression analysis method. Data were obtained from primary sources through direct observation and secondary data from sales notes and financial records covering the period 2022–2024. The variables used consist of selling expenses (X) and business profit (Y), with selling expenses including capital expenditure, packaging, harvesting wages, and distribution costs. The analysis was conducted using SPSS software to test normality, regression, coefficient of determination (R²), and partial significance (t-test). The results showed that selling expenses have a positive and significant effect on business profit with the simple linear regression, the result is Y = -65.519 + 1.268X + 125. The simple linear regression test indicated a significance value of 0.000 < 0.05 and a correlation coefficient (R) of 0.868, showing a very strong relationship between the two variables. The determination coefficient (R²) value of 0.746 means that 74.6% of business profit variation can be explained by selling expenses, while the remaining 25.4% is influenced by other factors not included in the model. This finding implies that efficient management of selling expenses—particularly in distribution and packaging—can substantially increase business profitability.
The Effect Of Training, Leadership And Achievement Motivation On The Self-Confidence Of Members Of The Tiger Bengkulu Taekwondo Club Sari, Dwi Mafika; Anggriani, Ida; Putra, Iswidana Utama
Journal of Management, Economic, and Accounting Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i1.408

Abstract

This study aims to determine the effect of training, leadership and motivation to achieve on the self-confidence of members of The Tiger Bengkulu Taekwondo, both partially and simultaneously. The analysis methods used were validity testing, reliability testing, multiple linear regression, coefficient of determination, F-test, and t-test. Data collection was conducted using questionnaires. The sample in this study consisted of 73 members of Taekwondo The Tiger BengkuluTraining partially had a significant effect on the self-confidence of members of Taekwondo The Tiger Bengkulu because the significance value was 0.000 < 0.05. Leadership partially had a significant effect on the self-confidence of members of Taekwondo The Tiger Bengkulu because the significance value was 0.002 < 0.05. Achievement motivation partially had a significant effect on the self-confidence of members of Taekwondo The Tiger Bengkulu because the significance value was 0.000 < 0.05. Training, leadership, and achievement motivation simultaneously had a significant effect on the self-confidence of members of Taekwondo The Tiger Bengkulu because the significance value was 0.000 < 0.05.
The Effect Of Price, Promotion And Ease Of Access On The Decision To Use The Maxim Application Service In The City Of Bengkulu Anggara, Yogi; Abi, Yudi Irawan; Effendi, Yanto
Journal of Management, Economic, and Accounting Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i1.409

Abstract

This study aims to determine the effect of price, promotion, and ease of access on the decision to use Maxim services in Bengkulu City, both partially and simultaneously. Data collection was conducted using a questionnaire. The sample consisted of 114 Maxim app service users in Bengkulu City. 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 research and discussion, it was found that price did not have a significant effect on the decision to use Maxim services in Bengkulu City because the significance value was 0.386 > 0.05. Promotions had a significant effect on the decision to use Maxim services in Bengkulu City because the significance value was 0.000 < 0.05. Ease of access has a significant effect on the decision to use Maxim application services in Bengkulu City because the significance value is 0.000 < 0.05. Meanwhile, simultaneously, price, promotion and ease of access have a significant effect on the decision to use Maxim application services in Bengkulu City because the significance value is 0.000 < 0.05.
Analysis Of The Determination Of Production Costi In The Sumedang Hybrid Tofu Factory Business In Bengkulu City Juniar, Intan; Herlin, Herlin; Putra , Iswidana Utama
Journal of Management, Economic, and Accounting Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i1.411

Abstract

Cost of Goods Sold (COGS) is the total cost incurred by a company to acquire and process raw materials into finished products. These costs include raw material costs, labor costs, and factory overhead costs, all of which are listed in the report. The purpose of this study is to determine and analyze the process of determining the cost of goods produced at Tofu Sumedang Hybrid in Bengkulu City using full costing and its accuracy in reflecting actual costs. The methods used in this study are observation, interviews, and documentation based on the calculation of the cost of goods sold (COGS) conducted by the Sumedang Hibrida Tofu business in Bengkulu City using the simple method, the COGS was Rp 125,000,000 for the period May to August 2025, with 1,250 orders. This calculation does not include all overhead cost components in detail. Using the full costing method, which comprehensively calculates all production cost components, including direct materials, direct labor, and fixed and variable factory overhead, the COGS was Rp 167,600,000 for the same period.
Analysis Of The Implementation Of Village Financial Accounting In The Government Of Kunduran Village, Seluma Timur District, Seluma Regency Saputra, Sandi; Fitriano, Yun; Subhi, Ramadan
Journal of Management, Economic, and Accounting Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i1.412

Abstract

This study aims to analyze the implementation of village financial accounting in the Government of Kunduran Village, Seluma Timur District, Seluma Regency, and to evaluate its compliance with Generally Accepted Accounting Principles (GAAP) and the provisions of Law Number 6 of 2014 concerning Villages. This research employs a qualitative method with a descriptive approach. Data were collected through interviews, observations, and documentation related to the processes of recording, managing, and reporting village finances. The analysis was carried out by comparing the accounting practices applied in Kunduran Village with the relevant national accounting standards and regulations. The results of the study show that the Government of Kunduran Village has implemented a cash basis accounting system and utilizes the Village Financial System (SISKEUDES) application in its recording and reporting processes. In general, financial transactions are recorded through the General Cash Book, Village Bank Book, and Activity Subsidiary Cash Book, which are in accordance with generally accepted accounting principles. However, several weaknesses were identified, including the absence of fixed asset depreciation, lack of adjusting journal entries, and incomplete presentation of fixed asset values from previous periods. Overall, the implementation of financial accounting in Kunduran Village has been running quite well, although improvements are still needed in technical aspects and the financial literacy of village officials to achieve more accountable and transparent financial management.

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