Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)
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.
Articles
79 Documents
<![CDATA[The Effect of Corporate Social Responsibility, Good Corporate Governance, Free Cash Flow, Leverage, and Profitability on Earnings Management in Industrial Sector Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Sinulingga, Wike Sabina]]>;
<![CDATA[Saragih, Milka Arfina]]>;
<![CDATA[Sinaga, Annisa Nauli]]>;
<![CDATA[Ginting, Mitha Christina]]>
<![CDATA[ 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 : <![CDATA[SEAN Institute ]]>
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<![CDATA[This study aims to analyze whether Corporate Social Responsibility, Good Corporate Governance, Free Cash Flow, Leverage, and Profitability have an influence on earnings management. This study was conducted on industrial companies listed on the Indonesia Stock Exchange for the 2022-2024 period, with a research population of ninety four (94) companies listed on the Indonesia Stock Exchange. The sampling technique used a purposive sampling technique, resulting in a sample of sixty one (61) companies. The data used were the financial reports of each sample company published on www.idx.co.id. The research method used was a descriptive method, classical assumption tests, and multiple linear regression analysis using the SPSS program. The results of the study indicate that partially, Free Cash Flow and Leverage have a significant effect on earnings management. Meanwhile, CSR, GCG, and Profitability have no significant effect on earnings management. This study is expected to serve as a reference for investors and further researchers in understanding the factors that influence earnings management.]]>
<![CDATA[The Influence of Work Motivation, Job Insecurity, and Organizational Culture on Turnover Intention at PT Bima Golden Powerindo ]]>
<![CDATA[Michelle Tayli]]>;
<![CDATA[Melkyory Andronicus]]>;
<![CDATA[Bintang Sebastian Limbong]]>;
<![CDATA[Munawarah, Munawarah]]>
<![CDATA[ MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 03 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026 ]]>
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<![CDATA[Turnover intention is one of the critical issues in human resource management as it can lead to increased operational costs and decreased organizational productivity. The rising turnover rate at PT Bima Golden Powerindo indicates problems related to work motivation, job insecurity, and organizational culture as perceived by employees. This study aims to analyze the effect of work motivation, job insecurity, and organizational culture on employees’ turnover intention. This study employs a quantitative approach with an explanatory survey design. The sampling technique used is total sampling, with a total of 31 employees as respondents. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that partially, work motivation does not have a significant effect on turnover intention (Sig. 0.317 > 0.05). Job insecurity has a positive and significant effect on turnover intention (Sig. 0.023 < 0.05), while organizational culture has a negative and significant effect on turnover intention (Sig. 0.046 < 0.05). Simultaneously, the three variables have a significant effect on turnover intention (Sig. 0.000 < 0.05) with a coefficient of determination (R²) of 0.572. It can be concluded that job insecurity and organizational culture are significant factors influencing turnover intention, while work motivation does not have a significant effect. Therefore, the company is recommended to enhance job security and strengthen organizational culture in order to reduce employees’ turnover intention.]]>
<![CDATA[The Influence of Price, Product Quality, and Discounts on Purchase Intention of Kopi Kenangan among Psychology Students at Universitas Prima Indonesia ]]>
<![CDATA[Mhd Farhan Rizki Lubis]]>;
<![CDATA[Fenny Krisna Marpaung]]>;
<![CDATA[Wahida Nur Humairoh]]>;
<![CDATA[Angel Margaretha Hutasoit]]>;
<![CDATA[Christin Imelda Girsang]]>
<![CDATA[ MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 03 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026 ]]>
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<![CDATA[This study examines the influence of price, product quality, and discounts on purchase intention of Kopi Kenangan among Psychology students at Universitas Prima Indonesia. This research applied a quantitative approach with an associative and explanatory research design. The population consisted of Psychology students at Universitas Prima Indonesia who had purchased Kopi Kenangan products, while the sample included 100 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed with IBM SPSS through validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that price has a positive and significant influence on purchase intention, with a t-value of 2.744 and a significance value of 0.007. Product quality also has a positive and significant influence on purchase intention, with a t-value of 4.769 and a significance value of 0.000. Discounts have a positive and significant influence on purchase intention, with a t-value of 3.604 and a significance value of 0.000. Simultaneously, price, product quality, and discounts significantly influence purchase intention, as indicated by an F-value of 80.490 and a significance value of 0.000. The Adjusted R Square value of 0.707 indicates that 70.7% of the variation in purchase intention can be explained by price, product quality, and discounts, while the remaining 29.3% is influenced by other factors outside the research model. These findings suggest that Kopi Kenangan should strengthen price suitability, maintain product quality consistency, and develop attractive discount programs to increase students’ purchase intention.]]>
<![CDATA[The Influence of Job Satisfaction, Work Motivation, and Work Environment on Employee Morale at the Medan City Market Regional Public Company ]]>
<![CDATA[John Kerli]]>;
<![CDATA[Muhammad Nabil Arya]]>;
<![CDATA[Salman Faris]]>;
<![CDATA[Nasib, Nasib]]>
<![CDATA[ MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 03 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026 ]]>
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<![CDATA[This study examines the effect of job satisfaction, work motivation, and work environment on employee morale at Medan City Market Regional Public Company. The population consisted of 418 employees, and a sample of 82 respondents. A quantitative approach was employed, with data collected through Likert-scale questionnaires. Data analysis was conducted using validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The findings reveal that job satisfaction, work motivation, and work environment have a positive and significant effect on employee morale, both partially and simultaneously. The coefficient of determination (Adjusted R²) is 0.863, indicating that 86.3% of the variance in employee morale is explained by these variables, while the remaining 13.7% is influenced by other factors not examined in this study. These results highlight the importance of improving job satisfaction, strengthening work motivation, and creating a supportive work environment to enhance employee morale.]]>
<![CDATA[Qualitative Analysis of Determinants of MSME Financial Performance through the NVivo Approach: A Study of Business Actors in Indonesia ]]>
<![CDATA[Muhammad Resky]]>;
<![CDATA[Irawati, Irawati]]>;
<![CDATA[Abdul Rahman Mus]]>;
<![CDATA[Hajering, Hajering]]>
<![CDATA[ MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 03 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026 ]]>
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<![CDATA[This study aims to analyze the determinants of the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a qualitative approach based on NVivo software. This study used in-depth interviews with MSMEs from various business sectors, which were then analyzed through coding, categorization, and theme development using NVivo. The results indicate that MSME financial performance is influenced by several key factors: financial literacy, access to financing sources, utilization of digital technology, managerial skills, and cash flow management strategies. The analysis also reveals the interrelationships between factors that shape adaptive financial decision-making patterns in the face of market dynamics. Data visualization through features such as word frequency, cluster analysis, and relationship models between themes provides a more comprehensive understanding of the complexity of MSME financial management. This study provides theoretical contributions to the development of qualitative-based financial management studies and practical implications for business actors and policymakers in designing strategies to sustainably improve MSME financial performance. This study aims to analyze the determinants of the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a qualitative approach based on NVivo software. This study used in-depth interviews with MSMEs from various business sectors, which were then analyzed through coding, categorization, and theme development using NVivo. The results indicate that MSME financial performance is influenced by several key factors: financial literacy, access to financing sources, utilization of digital technology, managerial skills, and cash flow management strategies. The analysis also reveals the interrelationships between factors that shape adaptive financial decision-making patterns in the face of market dynamics. Data visualization through features such as word frequency, cluster analysis, and relationship models between themes provides a more comprehensive understanding of the complexity of MSME financial management. This study provides theoretical contributions to the development of qualitative-based financial management studies and practical implications for business actors and policymakers in designing strategies to sustainably improve MSME financial performance.]]>
<![CDATA[Evaluating the Antecedents of Digital Financial Utilization Among MSMEs in the Era of Technological Transformation ]]>
<![CDATA[Anjarwati, Sri]]>;
<![CDATA[Apriani, Ari]]>;
<![CDATA[Magita, Magita]]>;
<![CDATA[Kamil, Islamiah]]>;
<![CDATA[Khaled, Januar]]>;
<![CDATA[Yolifiandri, Yolifiandri]]>;
<![CDATA[Madini, Fauzan Taufiq]]>
<![CDATA[ MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 01 (2025): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), october 202 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[This study aims to evaluate the antecedent factors influencing digital financial utilization among Micro, Small, and Medium Enterprises (MSMEs) in the era of technological transformation. The study examines the influence of system quality, information quality, perceived usefulness, and perceived ease of use on the actual use of the Financial Information Recording Application System (SIAPIK). A quantitative research approach was employed using Structural Equation Modeling (SEM) with WarpPLS software. Data were collected through questionnaires distributed to MSME owners utilizing SIAPIK applications. The findings indicate that system quality and information quality positively and significantly influence perceived ease of use and perceived usefulness. Furthermore, perceived ease of use and perceived usefulness positively affect the actual use of SIAPIK applications. These results demonstrate that reliable systems, accurate information, and user-friendly digital financial applications encourage MSMEs to adopt digital financial technology more effectively. The implementation of SIAPIK contributes to improving financial management efficiency, operational effectiveness, and MSME sustainability in the digital transformation era.]]>
<![CDATA[The Influence of Work Motivation, Work Facilities, and Job Satisfaction on Employee Work Productivity at Dinas Ketenagakerjaan Provinsi Sumatera Utara ]]>
<![CDATA[Veronika Bangun]]>;
<![CDATA[Ina Namora Putri Siregar]]>;
<![CDATA[Eka Koesharni]]>;
<![CDATA[Citra Lo Penita]]>;
<![CDATA[Dita Eka Pertiwi Sirait]]>
<![CDATA[ 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 : <![CDATA[SEAN Institute ]]>
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<![CDATA[This study examines the influence of work motivation, work facilities, and job satisfaction on employee work productivity at the Manpower Office of North Sumatra Province. This research employed a quantitative approach. The population consisted of all employees of the Manpower Office of North Sumatra Province, totaling 139 employees, while the sample comprised 103 respondents determined using the Slovin formula. The data used in this study were primary data collected through questionnaires. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 26. The results indicate that work motivation has a significant effect on employee work productivity, work facilities have a significant effect on employee work productivity, and job satisfaction has a significant effect on employee work productivity. Simultaneously, work motivation, work facilities, and job satisfaction have a significant effect on employee work productivity at the Manpower Office of North Sumatra Province. These findings imply that improving employee productivity requires continuous efforts to enhance motivation, provide adequate work facilities, and strengthen job satisfaction within the organization.]]>
<![CDATA[Inclusiveness and Local Culinary Business Innovation Model on the Business Performance of Micro, Small, and Medium Enterprises in Serdang Bedagai Regency ]]>
<![CDATA[Zulia Rifda Daulay]]>;
<![CDATA[Dwi Kartika Sari]]>
<![CDATA[ MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 03 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026 ]]>
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<![CDATA[This study aims to analyze the influence of inclusiveness, innovation, and market orientation on the performance of Micro, Small, and Medium Enterprises (MSMEs) through competitive advantage in the local culinary sector in Serdang Bedagai Regency. The study employed a quantitative approach using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The research sample consisted of 282 respondents who were culinary MSME owners, selected through purposive sampling techniques. Data collection was conducted using questionnaires with a Likert scale.The results of the study indicate that inclusiveness, innovation, and market orientation have a positive and significant effect on competitive advantage. Innovation was found to be the most dominant variable influencing competitive advantage. Furthermore, competitive advantage and market orientation were also proven to have a positive and significant effect on MSME performance. The research model demonstrated a fairly strong explanatory power, with an R-square value of 0.286 for the MSME performance variable.This study implies that improving MSME performance can be achieved through strengthening inclusive access, fostering innovation development, and enhancing understanding of market needs in order to create sustainable competitive advantage.]]>
<![CDATA[The Influence of Brand Image, Customer Satisfaction and Advertising on Purchase Decisions of Lion Air Tickets (A Case Study on Medical Students at Universitas Prima Indonesia) ]]>
<![CDATA[Melissa Edwina Pangeran]]>;
<![CDATA[Yeni Rafita Sihombing]]>;
<![CDATA[Alvi, Alvi]]>
<![CDATA[ MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 03 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026 ]]>
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<![CDATA[In the increasingly competitive business of air transportation services, consumer purchase decisions have become a vital indicator influenced by various factors such as brand image, satisfaction, and advertising effectiveness. Studies on Lion Air indicate that despite having an extensive network and competitive pricing, consumer interest has remained relatively low and unstable in recent years. This is influenced by a less-than-positive brand image, suboptimal customer satisfaction levels due to various service complaints, and advertising that is perceived as less engaging and informative. These three factors collectively contribute to weakening purchase decisions, making it essential to conduct research to understand and enhance competitiveness and consumer trust, particularly among critical demographics such as students. The population of this study consists of students from the Faculty of Economics at Universitas Prima Indonesia who have used Lion Air at least twice. Since the exact population size is unknown, the Lemeshow formula was utilized to determine the sample size for an uncertain population. The sampling technique employed was accidental sampling, based on the availability and willingness of respondents. Calculations used a 95% confidence level ($Z = 1.96$), maximum estimation ($p = 0.5$), and a 10% margin of error ($d = 0.1$), resulting in a total sample of 96 respondents. The conclusion of this study demonstrates that brand image, customer satisfaction, and advertising individually influence the decision to repurchase Lion Air tickets. Furthermore, these three variables simultaneously have a significant effect on repurchase decisions.]]>
