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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 Influence of Online Shopping Experience, Consumer Reviews, and Social Factors on the Purchase Decisions of Psychology Students on Shopee Julianus Barus; 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 Shopee research included students from Prima Indonesia University's Faculty of Psychology. This study sets out to discover how psychological students use Shopee and what role social influences, online shopping experiences, and customer reviews play in their purchasing decisions. Quantitative methods were employed. One hundred and thirtyfive undergraduates from Prima Indonesia University's Faculty of Psychology made up the study population, with one hundred and ten serving as the sample. According to the study's findings, a partial t-test indicated that (1) online shopping experience (X1) did not significantly affect purchase decisions (Y). This is proven by the calculated t value of 1.915 <t table 2.035 and a significance value of 0.057> 0.05. (2) The t-test partially demonstrated that consumer reviews (X2) significantly influenced purchasing decisions (Y). A significant level of 0.008> 0.05 and a calculated t-value of 2.675>t-table 2.035 show this. (3) Social Factors (X3) were determined to have a substantial impact on Purchasing Decisions (Y) in a partial t-test. The t-value of 2.566, which is greater than the t-table value of 2.035, proves this. (4) The F-test showed that Y is affected by online buying experience (X1), customer reviews (X2), and social variables (X3) all at the same time. Reasons for this include a significance level of 0.009 > 0.05 and an F-value of 4.889 > F-table.
Consumer Purchase Intention toward Contemporary Coffee Products: the Effect of Price, Promotion, and Service Quality (Study at Kopi Kenangan Mantan) Fachru Sabrina Aulia Br. Ginting; Elysia, Elysia; Lenta Friska Purba; Yan Raja David Hamonangan Damanik
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 examines consumer purchase intention toward contemporary coffee products through the influence of price, promotion, and service quality, with a specific focus on the Kopi Kenangan Mantan menu. A quantitative approach with an explanatory research design was applied. The research was conducted at Kopi Kenangan Medan, involving 100 respondents who had purchased products from Kopi Kenangan. Data were collected through structured questionnaires and analyzed using multiple linear regression. The results show that price has a positive and significant effect on consumer purchase intention, indicating that consumers consider price suitability, affordability, and perceived value before making a purchase. Promotion also has a positive and significant effect, suggesting that digital promotions, discounts, vouchers, and attractive marketing campaigns can increase consumer interest in buying the product. In addition, service quality positively and significantly affects purchase intention, showing that fast service, employee friendliness, order accuracy, and transaction convenience contribute to a positive consumer experience. Simultaneously, price, promotion, and service quality significantly influence consumer purchase intention. These findings indicate that consumer interest in purchasing the Kopi Kenangan Mantan menu is shaped by the combination of perceived price fairness, effective promotional strategies, and satisfactory service quality.
The Effect of Corporate Social Responsibility, Inventory Intensity, and Capital Intensity on Tax Aggressiveness Putri, Wulandari Cahyani; Lindawati, Lindawati
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 03 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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Abstract

This study is motivated by the phenomenon of corporate efforts to minimize tax burdens through tax planning and tax aggressiveness strategies. Companies tend to reduce their tax obligations through both legal mechanisms, such as tax avoidance, and illegal practices, such as tax evasion. In this context, firms are often evaluated based on their ability to exploit gaps in tax regulations to reduce payable taxes. Therefore, this study aims to analyze the effect of Corporate Social Responsibility, Inventory Intensity, and Capital Intensity on tax aggressiveness in energy sector manufacturing companies listed on the Indonesia Stock Exchange. This research adopts a quantitative approach using secondary data derived from annual financial reports. The sample consists of eighteen companies observed over a five-year period, resulting in ninety observations selected through purposive sampling. The data are analyzed using panel data regression with the assistance of EViews software. The analysis includes descriptive statistics, classical assumption tests, and hypothesis testing through t-test and F-test. The findings indicate that Corporate Social Responsibility, Inventory Intensity, and Capital Intensity simultaneously influence tax aggressiveness. Partially, Corporate Social Responsibility has a significant effect on tax aggressiveness, while Inventory Intensity and Capital Intensity do not show significant effects. These results suggest that non-financial factors play a more prominent role in shaping corporate tax behavior.
The Effect of Work Culture, Work Motivation, and Work Stress on Employee Performance at Royal Prima Hospital Medan Indah Lestari Simanjuntak; Muhammad Agung Anggoro; Wansena Purba; Brigita Sinabang; Munawarah, Munawarah
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 03 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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Abstract

This study examines the effect of work culture, work motivation, and work stress on employee performance at Royal Prima Hospital Medan. The background of this study is based on the important role of human resources in supporting the quality of hospital services, particularly among non-medical employees who still face various challenges, such as lack of discipline, work delays, and relatively high work pressure. This study employed a quantitative approach, with data collected through questionnaire distribution. The research population consisted of 150 employees, and the sampling technique used was saturated sampling; therefore, the entire population was included as respondents. Data were analyzed using multiple linear regression with the assistance of statistical software. The results show that, partially, work culture has a positive and significant effect on employee performance, with a significance value of 0.034. Work motivation also has a positive and significant effect, with a significance value of 0.005. Meanwhile, work stress has a positive and significant effect, with a significance value of 0.000, and is identified as the most dominant variable. Simultaneously, the three independent variables have a significant effect on employee performance, as indicated by an F-count value of 84.627 and a significance level of 0.000. The coefficient of determination (R²) value of 0.635 indicates that 63.5% of the variation in employee performance can be explained by work culture, work motivation, and work stress, while the remaining percentage is influenced by other factors outside this study. Therefore, it can be concluded that these three variables play an important role in improving employee performance at Royal Prima Hospital Medan.
The Influence of Demographics, Financial Literacy, and Social Media on Online Loan Users (Fintech Lending) in Medan City Duhusokhi Laia; Afriza Amir; Nur Ahmadi Bi Rahmani
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 03 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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This study investigates the influence of demographics, financial literacy, and social media on online loan users or fintech lending users in Medan City. The growing use of online loan services indicates that digital financial platforms have become an alternative source of financing for the public due to their accessibility, fast process, and flexibility. This research applies a quantitative approach with a causal associative method. Data were collected through questionnaires distributed to 60 respondents who had used or were currently using online loan services in Medan City, including students, employees/professionals, and freelancers. The data were analyzed using multiple linear regression with SPSS. The findings reveal that, partially, demographic factors and social media have a positive and significant effect on the use of online loans, while financial literacy does not have a significant effect. Simultaneously, demographics, financial literacy, and social media significantly influence the use of online loans. These findings indicate a behavioral gap, in which the use of online loans is more strongly driven by individual characteristics and exposure to digital information than by financial understanding.
Financial Performance and Banking Profitability: A Study of Banking Companies Listed on the Indonesia Stock Exchange Selfiana Talunohi; Ike Rukmana Sari; Jernih Bestariani Waruwu; Munawarah, Munawarah
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 03 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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This study examines to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Operating Expenses to Operating Income (BOPO), and Loan to Deposit Ratio (LDR) on profitability as measured by Return on Assets (ROA) in banking companies listed on the Indonesia Stock Exchange during the 2022–2025 period. This research uses a quantitative approach with secondary data obtained from annual financial reports. The sampling technique used purposive sampling, resulting in 35 banking companies with a total of 140 observations. The analytical methods employed include descriptive statistics, classical assumption tests, multiple linear regression analysis, hypothesis testing (t-test and F-test), and coefficient of determination (R²) using SPSS. The CAR variable has a minimum value of -0.45 and a maximum value of 7.48 with a mean of 2.9843, and shows a standard deviation of 2.85325. The NPL variable has a minimum value of -12.38 and a maximum value of 10.94 with a mean of 0.4213 and shows a standard deviation of 7.66889. The BOPO variable has a minimum value of -4.34 and a maximum value of 10.33 with a mean of 3.5687, and shows a standard deviation of 3.89921. Meanwhile, LDR has a minimum value of -0.36 and a maximum value of 9.78 with a mean of 4.0120, and shows a standard deviation of 3.39202. The ROA variable has a minimum value of -3.15 and a maximum value of 2.67 with a mean of 0.2120 and shows a standard deviation of 1.12624.In conclusion, financial performance reflected by CAR, NPL, BOPO, and LDR plays an important role in improving banking profitability. This study is expected to provide insights for bank management, investors, and future researchers.
The Role of E-Trust and User Experience on Online Purchasing Decisions with Discounts as a Moderating Variable for Shopee Consumers of Erigo Fashion Products Masitoh, Masitoh; Irma Yunita; Muhamad Agung Dharmajaya
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 03 (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 user experience and e-trust on online purchasing decisions for Erigo fashion brand products on the Shopee platform in Pandeglang Regency, with discounts as a moderating variable. The study used an associative quantitative approach with the SEM-PLS method on 140 Shopee user respondents selected through random sampling techniques in five sub-districts in Pandeglang Regency. The results showed that user experience had no significant effect on online purchasing decisions, while e-trust had a positive and significant effect on purchasing decisions. In addition, the discount variable was unable to moderate the relationship between user experience and e-trust on purchasing decisions. The research findings confirm that digital trust is the main factor influencing consumer decisions in purchasing fashion products online compared to user experience or price promotion stimuli. This study contributes to the development of digital consumer behavior studies, especially in fashion marketplaces in developing regions, and serves as a strategic reference for e-commerce platforms in increasing consumer trust.
Financial Management Research Trends in Global Perspective: A Scopus-Based Bibliometric Analysis Using VOSviewer (2020–2025) Asriani, Asriani; Yulinda L. Ismail; Abdul Rahman Mus; Masdar Masud
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 03 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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This study aims to analyze global research trends in financial management during the period 2020–2025 using a bibliometric approach based on the Scopus database. The research employs quantitative bibliometric methods combined with network visualization analysis using VOSviewer to identify patterns of publication growth, leading authors, influential journals, countries' contributions, and emerging research themes. A total of selected documents were extracted using relevant keywords related to financial management and screened based on inclusion criteria such as document type, language, and publication year. The findings reveal a significant increase in financial management research, particularly after 2020, driven by global economic uncertainty, digital transformation, and financial technology innovation. The most dominant research themes include financial performance, corporate governance, sustainability, fintech, and risk management. Network visualization indicates strong collaboration among developed countries, while emerging economies show increasing contributions. Furthermore, keyword co-occurrence analysis highlights a shift toward digital finance, ESG (Environmental, Social, and Governance), and financial resilience. This study contributes to the literature by providing a comprehensive overview of the intellectual structure and development of financial management research, offering valuable insights for researchers, academics, and policymakers in identifying future research directions and strategic priorities.
The Effect of Job Training, Motivation, and Discipline on Employee Job Satisfaction at the Medan City Manpower Department Nichita, Nichita; Delvis Stevhen Sihombing; Miquel Carlos Silalahi; Anton Luvi Siahaan; Herlina Novita
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 03 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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The goal of this study is to look into how work motivation, the work environment, and training affect how well employees do their jobs at PT Medcomm Solution. In service organizations, human resources are regarded as a strategic element affecting performance, with other internal organizational factors contributing. This study utilized a quantitative methodology with a causal associative research design. The sample encompassed all 66 employees, employing a census sampling methodology. The data were analyzed using multiple linear regression. The findings suggest that job motivation and training positively and significantly influence employee performance, however the work environment does not. These three independent factors have a substantial effect on employee performance at the same time, as shown by the F-value of 20.085 and the significance level of 0.000 (<0.05). The coefficient of determination value of 51.8% shows that the variables of work motivation, work environment, and training can explain differences in employee performance. The other 48.2% is due to factors not included in this research model, such as rewards, pay, work discipline, organizational culture, job satisfaction, work stress, and individual employee characteristics.
The Influence of Commitment, Loyalty, and Work Environment on Employee Performance at the Election Supervisory Body of North Sumatra Province Rafles Alexander Simanjuntak; Felicya Tiopan; Nicky Haitmen; Lenta Friska Purba; Nasib, Nasib
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 03 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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This study examines the factors that influence employee performance at the Bawaslu of North Sumatra Province, an institution with high work pressure in maintaining election integrity. The main focus of this study is to see the extent to which commitment, loyalty, and work environment impact staff productivity. Using quantitative methods with multiple linear regression analysis, the results of the study revealed three important points Commitment & Loyalty: Employees who have a high sense of attachment and dedication are proven to work far beyond the established standards. Work Environment: Physical facilities and a supportive work atmosphere greatly help employees complete complex supervisory tasks. Simultaneous Impact: Together, these three factors contribute greatly to organizational effectiveness. To increase public trust and maintain election transparency, the North Sumatra Bawaslu (Elections Supervisory Agency) needs to strengthen its internal culture and improve work facilities. By maintaining staff commitment and comfort, the agency can remain professional and resilient in the face of challenging election oversight dynamics.

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