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Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)
Published by SEAN INSTITUTE
ISSN : -     EISSN : 29865689     DOI : https://doi.org/10.54209
Core Subject : Economy, Science,
Economics, Econometrics & Finance Library & Information Science
Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) is a journal in the field of Management, Accounting and the Cluster of Economic Sciences with the scope of Development Economics, Accounting, Sharia Economics, Banking, Taxation, Commercial Insurance (Loss), Economic Education, Accounting Education, Cooperative Economics Education, Management, Sharia Management, Financial Administration (Office, Tax, Hotel, Logistics, and others), Marketing, Transportation Management, Industrial Management, Informatics Management, Secretariat, Business Economics, E-business, Consumer Behavior, Entrepreneurship, Finance, Public Policy, Human Resource Management, Organizational Behavior, Management Marketing, Quality of Service, Banking Accounting, Accounting Information Systems, Accounting Education, Taxation, Capital and Investment Markets, SME Accounting, Rural Credit Institution Accounting, And other related fields of science.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 79 Documents
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The Effect of Work Motivation, Work Discipline, and Work Environment on Employee Performance at the Medan District Court Devina Giovanny; Selvina Zai; Kristi Endah Ndilosa Ginting; Mella Yunita
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 02 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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Abstract

This study aims to analyze the influence of work motivation, work discipline, and work environment on employee performance at the Medan District Court. Employee performance is an important aspect in public institutions because it determines the effectiveness of administrative services, work completion, and institutional accountability. This research uses a quantitative approach with an associative research design. Data were collected through questionnaires distributed to employees of the Medan District Court. The data were analyzed using SPSS through validity and reliability tests, classical assumption tests, multiple linear regression analysis, partial tests, simultaneous tests, and coefficient of determination analysis. The results show that work motivation has a positive and significant effect on employee performance. Work discipline also has a positive and significant effect on employee performance, indicating that employee compliance with rules and work procedures contributes to better performance. In addition, the work environment has a positive and significant effect on employee performance and becomes the most dominant factor in this study. Simultaneously, work motivation, work discipline, and work environment have a significant effect on employee performance. These findings indicate that improving employee performance at the Medan District Court requires stronger motivation, consistent work discipline, and a more supportive work environment.
The Effect of Good Corporate Governance, Sustainability Reporting, and Profitability on Firm Value in the Energy Sector Listed on the Indonesia Stock Exchange for the 2020–2024 Period Sarbinny, Neni; Setiadi, Iwan
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 02 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
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This study aims to analyze the effect of Good Corporate Governance, Sustainability Reporting, and Profitability on Firm Value in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Good Corporate Governance is proxied by Independent Commissioners, Audit Committee, and Institutional Ownership, while Profitability is proxied by Return on Assets (ROA), and Firm Value is measured using Price to Book Value (PBV). This study employs a quantitative approach using secondary data in the form of annual reports and sustainability reports. The analytical method used is panel data regression with the assistance of EViews software. The results show that partially, Independent Commissioners have a significant effect on Firm Value, whereas the Audit Committee, Institutional Ownership, Profitability (ROA), and Sustainability Reporting do not have a significant effect on Firm Value. Simultaneous testing results indicate that Good Corporate Governance, Sustainability Reporting, and Profitability collectively have a significant effect on Firm Value. The coefficient of determination (R-Square) is 0.657480, indicating that the research model explains 65.75% of the variation in Firm Value, while the remaining 34.25% is influenced by other factors outside the model. These findings indicate that in energy sector companies, corporate governance mechanisms particularly the role of independent commissioners are the most important factors considered by investors in assessing firm value. Meanwhile, profitability and sustainability reporting aspects have not been fully responded to by the market as determinants of firm value in the short term.
Analysis of the Factors of Word of Mouth, Consumer Experience, and Consumer Satisfaction Influencing Generation Z's Decision in Choosing a Cellular Provider Felix Tanoto; Faisal Akbar; Stacey Tanori
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 02 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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Abstract

Generation Z, as digital natives, heavily relies on the internet and tends to choose cellular providers based on network quality, speed, and user experience. Although XL Axiata offers competitive package prices, various complaints regarding signal stability, internet speed, and customer service have led to a decrease in interest from Generation Z. Additionally, the negative influence of word of mouth on social media, unsatisfactory consumer experiences, and low customer satisfaction have contributed to users switching to other providers, such as Telkomsel, which is perceived as more stable. This indicates that service quality and consumer satisfaction are key factors in determining Generation Z's purchasing decisions regarding cellular providers. This study was conducted at Universitas Prima Indonesia using a quantitative causal approach to analyze the impact of word of mouth, consumer experience, and consumer satisfaction on purchasing decisions. A sample of 96 respondents was determined using the Lemeshow formula with accidental sampling technique. The data used consisted of primary and secondary data, which were analyzed using multiple linear regression. Based on the research findings, it can be concluded that word of mouth, consumer experience, and consumer satisfaction each have an impact on Generation Z's decision-making in choosing a cellular provider, and simultaneously, these three variables also significantly influence purchasing decisions.
Public Challenges and Employee Performance: An Analysis of the Roles of Organizational Adaptation and Human Resource Management Innovation at the Medan City Regional Financial and Asset Management Agency (BKAD) Chatrin Amelia Gurusinga; Jhon Sehatdo Natanael Saragih; Muhammad Permana Yoga; Luter Girsang
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 02 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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This study seeks to examine the impact of public problems, organisational adaptation, and innovations in HR management on employee performance within the BKAD of the Medan Mayor's Office. This research employs a quantitative methodology including a sample of 94 employees. The sampling technique employs saturated samples, utilising the entire population as the sample. Data acquisition was conducted by interviews, surveys, and documentation. The employed analytical approaches comprised validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, coefficient of determination, t-test, and F-test. The findings indicated that societal challenges positively and significantly influenced employee performance, with a significance value of 0.029. Additionally, organisational adaptation positively and significantly affected performance, with a significance value of 0.000, while HR management innovation also had a positive and significant effect, with a significance value of 0.000. Concurrently, public issues, organisational adaptation, and innovations in HR management exert a positive and strong influence on employee performance, evidenced by an Fcal value of 62.033, surpassing the Ftable of 2.710. The adjusted R-squared value of 0.663 signifies that 66.3% of the variance in employee performance is attributable to the three independent variables, and the remaining 33.7% is accounted for by external factors not included in the study. The research findings indicate that public problems, organisational adaptation, and innovation in human resource management positively and significantly impact employee performance at the BKAD of the Medan Mayor's Office.
Determinant Audit Quality Moderated by Audit Committee Rukmana Aryawiraraja Danatungga; Setiawan, Temy; Kurniawati, Kurniawati
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 02 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
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This study aims to analyze the effect of audit delay, audit rotation, and audit tenure on audit quality, with the audit committee as a moderating variable and firm size and leverage as control variables. This research employs a quantitative approach using secondary data in the form of annual reports of energy sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The sample was determined using purposive sampling, while data analysis was conducted using multiple linear regression and moderation testing with SPSS software. The results indicate that audit delay has a negative and significant effect on audit quality, suggesting that delays in auditing reduce audit quality. In contrast, audit rotation and audit tenure do not have a significant effect on audit quality. Furthermore, the audit committee was not found to moderate the relationship between the independent variables and audit quality. However, all variables in the model simultaneously have a significant effect on audit quality. These findings emphasize the importance of timeliness in the audit process and indicate that formal governance mechanisms are not necessarily effective in improving audit quality. This study has implications for companies, auditors, and regulators in enhancing the quality of financial reporting and the effectiveness of audit oversight
The Effect of Work-Life Balance, Work Motivation, and Work Environment on Employee Performance in Medan Petisah Ini Rahura Harahap; Christi Zepanya Elisabeth Limbong; Friscila Septriyani Hutabarat; Luter Girsang
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 02 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
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Finding out how factors like work-life balance, intrinsic motivation, and the physical workplace affect productivity in Medan Petisah is the primary goal of this research. Research of this kind relies on quantitative methods. Roughly ninety-seven people participated in the study. Multiple linear regression analysis was the technique utilized to analyze the data. According to the t-test results, work-life balance significantly impacts workforce performance (t = 4.959> t table = 1.985, p < 0.05), work motivation significantly impacts workforce performance (t = 5.461> t table = 1.985, p < 0.05), and the work environment significantly impacts workforce performance (t = 6.418> t table = 1.985, p < 0.05). The findings of the F hypothesis test indicate that work motivation, work life balance, and work environment all impact workforce performance. This is supported by a significance value of 0.000<0.05 and a F count value of 61.542> F table 2.703. Coefficient of determination analysis shows that work-life balance, motivation, and work environment all have an impact on workforce performance (with an adjusted R-squared value of 0.654), accounting for 65.4% of the total. Other variables not included in this study accounted for 34.6% of the total influence.
Exploring the Effects of Price, Service Quality, and Promotion on Customer Satisfaction among TikTok Shop Student Users in Medan City Kevin Putra Leonardo Nababan; Sinta Amanda br bangun; Risca Atania Br Gurusinga; Ricky Rafii Ritonga; Zenni Riana
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 02 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
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The rapid growth of social commerce has transformed consumer shopping behavior, particularly among university students who actively use digital platforms such as TikTok Shop. This study aims to examine the effects of price, service quality, and promotion on customer satisfaction among active TikTok Shop student users in Medan City. A quantitative approach was employed, with data collected from 100 respondents selected through purposive sampling. The data were analyzed using multiple linear regression to determine both partial and simultaneous effects among the variables. The findings reveal that price has a positive and significant effect on customer satisfaction, as indicated by a t-value of 3.285 and a significance value of 0.009. Service quality also has a positive and significant effect on customer satisfaction, with a t-value of 3.697 and a significance value of 0.000, making it the most dominant variable in this study. Furthermore, promotion has a positive and significant effect on customer satisfaction, with a t-value of 3.027 and a significance value of 0.003. These results indicate that affordable and appropriate pricing, responsive service, and attractive promotional offers play important roles in shaping students’ satisfaction with TikTok Shop. Simultaneously, price, service quality, and promotion have a positive and significant effect on customer satisfaction, as shown by an F-value of 29.674 and a significance value of 0.000. The coefficient of determination shows that the three independent variables explain 48.1% of the variation in customer satisfaction, while the remaining 51.9% is influenced by other factors not examined in this study. The descriptive analysis further indicates that students’ perceptions of price, service quality, promotion, and customer satisfaction are generally in the high category.
The Influence of Brand Image, Price and E-Service Quality on the Purchase Decision of Glad2Glow Products among Students of the Faculty of Psychology, Universitas Prima Indonesia Hana Syahrani Kaban; Jarungjung Hutagaol; Clarysa Wayn; Lili, Lili; Nirwana Br Bangun
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 02 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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This study aims to analyze the influence of brand image, price, and e-service quality on the purchasing decision of Glad2Glow products among students of the Faculty of Psychology, Universitas Prima Indonesia. The method used is quantitative and descriptive and explanatory in nature, with a sample of 63 respondents determined using the Slovin formula. Data analysis techniques include classical assumption tests, multiple linear regression, t-tests, and F-tests. The results of the study indicate that, partially, brand image has a positive and significant effect on purchasing decisions with a significance value of 0.027 (< 0.05), while price and e-service quality do not have a significant effect, partially, with significance values ​​​​of 0.165 and 0.517 (> 0.05). Simultaneously, the three variables have a significant effect on purchasing decisions, with a calculated F value of 17.088 and a significance level of 0.000 < 0.05. This study concludes that brand image is a dominant factor that influences the purchasing decision of Glad2Glow products. The managerial implication of this study is that companies should focus on strengthening brand image through marketing campaigns that emphasize product excellence. Although the price and quality of e-services do not have a direct significant impact, companies still need to pay attention to these aspects to improve customer experience and create long-term loyalty.
Analysis of the Influence of Competence, Loyalty, Motivation, and Work-Life Balance on Employee Performance at the Regional Revenue Agency of North Sumatra Province Yuliana, Yuliana; Syalina Eka Saputri; Amisha Puja; Milka Rositi Sianipar; Emma Novirsari
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 02 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
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Human resources play a crucial role in determining the success of government organizations, where employee performance is a key factor in achieving goals and improving public service quality, including at the Regional Revenue Agency of North Sumatra Province. However, observations show that the performance of some employees is still not optimal, both in terms of quantity, quality, and timeliness. This condition is influenced by several factors such as competence, loyalty, motivation, and work-life balance. Limitations in technical skills, digital proficiency, low levels of loyalty and motivation, and a lack of balance between work and personal life have been found, which ultimately affect employee work productivity. This research aims to complement previous studies by simultaneously examining the impact of these four variables on employee performance through a more comprehensive approach, relevant to the demands of digitalization in government agencies. The population in this study includes all employees of the Regional Revenue Agency of North Sumatra Province, totaling 139 individuals. Since the population is relatively small, the sampling technique used is a saturated sample, where all members of the population are treated as respondents. The research findings show that competence, loyalty, motivation, and work-life balance each have a positive and significant impact on employee performance. Among these four variables, competence is the most dominant factor in improving performance. Employees with sufficient knowledge, skills, and abilities tend to work more effectively and efficiently. High loyalty also encourages a sense of commitment and responsibility toward the organization, while strong work motivation increases enthusiasm in achieving established targets. Additionally, the balance between work and personal life plays an important role in helping employees work more focused and productively. Simultaneously, these four variables have proven to significantly contribute to improving employee performance.
The Effect of Work Motivation, Work Discipline and Work Environment on the Performance of ASN Employees at the North Sumatra Provincial Education Office David Christian Tambun; Prem Raaj; Dita Ibrena Luluina Br Tarigan; Melfrianti Romauli Purba; Nasib, Nasib
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 02 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
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This study aims to determine the influence of work motivation, work discipline, and the work environment on the performance of civil servant employees at the North Sumatra Provincial Education Office. Employee performance is a crucial factor in improving the quality of public services and achieving organizational goals. Therefore, supporting factors such as high work motivation, good work discipline, and a conducive work environment are needed to improve employee performance. The research method used was a quantitative survey approach. Data collection was conducted by distributing questionnaires to 88 respondents, who were civil servant employees at the North Sumatra Provincial Education Office. The data obtained were analyzed using multiple linear regression analysis with the assistance of statistical software. The results of this study indicate that motivation has a negative and insignificant effect on employee performance, work discipline has a positive and significant effect on employee performance, and the work environment has a positive and significant effect on employee performance. Simultaneously, motivation, discipline, and the work environment have a significant effect on civil servant employee performance at the North Sumatra Provincial Education Office.

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