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
89 Documents
<![CDATA[Digital Competence, Knowledge Sharing, and Innovative Work Behavior: The Role of Absorptive Capacity ]]>
<![CDATA[Wachyu Hari Haji]]>
<![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[Digitalization has changed the way employees perform, communicate, and develop new work practices, particularly in higher education institutions and service organizations that increasingly rely on digital systems. However, digital competence and knowledge sharing may not automatically lead to innovative work behavior unless employees are able to absorb, process, and apply new knowledge. This study aims to analyze the effects of digital competence and knowledge sharing on innovative work behavior, both directly and through absorptive capacity as a mediating variable. This study employed a quantitative explanatory approach. Data were collected through a structured questionnaire using a five-point Likert scale from 254 employees working in higher education institutions and digitalized service organizations. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The measurement model met the required validity and reliability criteria, with all outer loadings above 0.70, AVE values above 0.50, and composite reliability and Cronbach’s alpha values above 0.70. The structural model showed that digital competence and knowledge sharing had positive effects on absorptive capacity, while absorptive capacity had a positive effect on innovative work behavior. However, the direct effects of digital competence and knowledge sharing on innovative work behavior were not significant. The specific indirect effects confirmed that absorptive capacity fully mediated both relationships. These findings indicate that innovative work behavior is not formed merely through digital skills or knowledge exchange, but through employees’ ability to absorb and apply knowledge in their work.]]>
<![CDATA[Analysis of Factors Affecting Financial Performance and Managerial Ownership with Governance Moderation of Dividend Policy ]]>
<![CDATA[Farhan Ady Pratama]]>;
<![CDATA[Arry Eksandy]]>;
<![CDATA[Lutfi Zulfa Mazida]]>;
<![CDATA[Nia Anjani Syarafina]]>
<![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[Financial performance and dividend policy are important factors that influence a company’s sustainability and investor confidence, particularly in the manufacturing sector during periods of economic uncertainty. The COVID-19 pandemic created operational disruptions, reduced purchasing power, and pressured corporate profitability, which consequently affected dividend distribution decisions. This study aims to analyze the relationship between financial performance, managerial ownership, and dividend policy in manufacturing companies. The research employed a quantitative approach using secondary data obtained from company financial statements. Financial performance was measured through profitability, liquidity, solvency, and efficiency ratios, including Return on Equity, Return on Assets, Net Profit Margin, Current Ratio, Quick Ratio, Debt-to-Equity Ratio, and Debt Service Coverage Ratio. The analysis was conducted to evaluate the company’s financial condition and its implications for dividend policy decisions. The findings indicate that strong financial performance encourages more consistent dividend distribution and strengthens shareholder confidence, while managerial ownership contributes to managerial decision-making related to dividend policy. The study concludes that companies need to maintain balanced financial strategies to achieve sustainable growth, preserve financial flexibility, and fulfill shareholder expectations in dynamic economic conditions.]]>
<![CDATA[Analysis of the Influence of Digital Marketing and Consumer Trust on Shopee Purchase Decisions in Medan City ]]>
<![CDATA[Irvan Rolyesh Situmorang]]>;
<![CDATA[Steven Andrean]]>;
<![CDATA[Jessy Jessy]]>;
<![CDATA[Edbert Tanoto]]>;
<![CDATA[Winsen Winsen]]>;
<![CDATA[Jimmy Jimmy]]>;
<![CDATA[Marco Tianov]]>
<![CDATA[ MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026 ]]>
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<![CDATA[This study aims to analyze the influence of Digital Marketing and Consumer Trust on Purchase Decisions of Shopee users in Medan City. The development of information technology has shifted public consumption patterns to digital-based, requiring e-commerce platforms to optimize marketing strategies and build credibility. The research method used is causal associative quantitative with a sample of 100 respondents selected through non-probability sampling techniques in the Medan City area. The data analysis technique used multiple linear regression with the help of statistical software. The results showed that partially, Digital Marketing has a positive and significant effect on Purchase Decisions. Likewise, Consumer Trust is proven to have a positive and significant influence on Purchase Decisions. Simultaneously, both independent variables significantly influence Purchase Decisions with a coefficient of determination (R²) value of 68%. These results indicate that the integration between interactive digital marketing strategies and a secure platform reputation is a key factor in driving consumer transactions in the Medan digital market.]]>
<![CDATA[Analysis of Factors Influencing QRIS Usage Decisions among Generation Z in Sekadau Regency ]]>
<![CDATA[Riska Juliarsih]]>
<![CDATA[ MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[Study This aim For analyze factors that influence decision QRIS usage among Generation Z in the Regency Sekadau . Research motivated by the increasing use digital payments in Indonesia, especially QRIS, but Still there is difference level use and acceptance technology in society area. Research This use approach quantitative with design study associative . Data collected through distribution questionnaire to 150 respondents Generation Z who ever using QRIS in the Regency Sekadau . Technique of taking sample use purposive sampling . Variables study covering perception benefits , perceptions convenience use , influence social and security transaction to decision QRIS usage . Data analysis was carried out use method Structural Equation Modeling – Partial Least Square (SEM-PLS) with SmartPLS 4 software assistance . Research results show that perception benefits , perceptions convenience use , influence social and security transaction influential positive and significant to decision QRIS usage in Generation Z. Perception benefit become the most dominant variable in influence decision QRIS usage . Findings This show that Generation Z tends to using QRIS because considered practical , efficient , easy used , as well as own system secure transactions . In addition , the influence environment social also participates push use of QRIS as part from style digital life of modern society . Research This give contribution theoretical in development of acceptance models technology based on TAM and UTAUT in context digital payments in the region developing . In practical , results study can become material consideration for government , banking , and providers service digital payments in increase literacy digital finance , quality services and security QRIS transactions in the community , especially Generation Z.]]>
<![CDATA[The Influence of Work Motivation, Work Discipline, and Work Environment on Employee Performance at Bank Mandiri Taspen ]]>
<![CDATA[Sasthiya Ardania Girsang]]>;
<![CDATA[Melkyory Andronicus]]>;
<![CDATA[Desmin Christmas Zalukhu]]>;
<![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 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[This study aims to analyze the effect of Work Motivation, Work Discipline, and Work Environment on Employee Performance at Bank Mandiri Taspen Medan, both partially and simultaneously. This study used a quantitative approach with a causal associative research design. The population as well as the sample consisted of all 30 employees of Bank Mandiri Taspen Medan, using a saturated sampling technique (census). Data were collected through questionnaires and analyzed using multiple linear regression analysis with the assistance of SPSS version 26. The partial test results showed that Work Motivation had a positive and significant effect on Employee Performance (t-count = 2.522; sig. = 0.018), Work Discipline had a positive and significant effect on Employee Performance as the most dominant variable (t-count = 3.293; sig. = 0.003), and Work Environment had a positive and significant effect on Employee Performance (t-count = 2.361; sig. = 0.026). Simultaneously, these three variables had a significant effect on Employee Performance (F-count = 102.393; sig. = 0.000) with an Adjusted R² value of 0.913, indicating that the three variables were able to explain 91.3% of the variation in Employee Performance. The regression equation obtained was: Y = -0.776 + 0.361X₁ + 0.426X₂ + 0.238X₃. This study concludes that improving motivation, strengthening discipline, and creating a conducive work environment are strategic keys to improving employee performance at Bank Mandiri Taspen Medan.]]>
<![CDATA[Analysis of the Work Environment in Efforts to Improve the Quality and Effectiveness of Human Resources at PT ATI Talenta Sembilan South Jakarta ]]>
<![CDATA[Indra Januar Rukmana]]>;
<![CDATA[Shela Indah Savitri]]>;
<![CDATA[Syawaludin Syawaludin]]>
<![CDATA[ MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[This study aims to analyze the role of the work environment in improving the quality and effectiveness of human resources at . The study employed a qualitative descriptive approach to understand workplace conditions, employee perceptions, and organizational efforts in creating a conducive work environment. Data were collected through observations, interviews, and documentation involving company management and employees. The findings indicate that both physical and non-physical work environments significantly influence employee comfort, productivity, communication, and organizational effectiveness. Supportive workplace facilities, positive interpersonal relationships, and continuous employee development programs contribute positively to improving human resource quality within the organization. However, several challenges were identified, particularly related to technological infrastructure limitations, workload management, and communication effectiveness. The SWOT analysis further revealed that the company is positioned in a favorable strategic condition, indicating strong organizational potential for growth and development through the optimization of workplace quality and employee competency enhancement. The study concludes that organizations operating in technology-based industries must continuously improve workplace conditions, strengthen organizational communication, and invest in employee development programs in order to maintain long-term organizational effectiveness and competitiveness]]>
<![CDATA[The Influence of Product Quality, Price, and Promotion on Repurchase Intention on Tiktok Shop Among Students of Universitas Prima Indonesia ]]>
<![CDATA[Richard Albert]]>;
<![CDATA[Michael Novtriandy Sidabutar]]>;
<![CDATA[Melfrianti Romauli Purba]]>;
<![CDATA[Nasib Nasib]]>
<![CDATA[ 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 : <![CDATA[SEAN Institute ]]>
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<![CDATA[This study aims to determine the effect of product quality, price, and promotion on repurchase intention on TikTok Shop among students of Universitas Prima Indonesia. The background of this research is based on the rapid growth of social commerce, especially TikTok Shop, which has influenced changes in consumer purchasing behavior. However, repurchase intention is still influenced by several factors such as product quality, price, and promotional effectiveness. This research uses a quantitative method with a survey approach. The population in this study consists of 17,289 students of Universitas Prima Indonesia, with a sample size of 100 respondents determined using the Slovin formula. The sampling technique used is purposive sampling, with criteria of students who have made repurchases on TikTok Shop. Data collection was conducted through questionnaires, and data analysis was performed using multiple linear regression. This study aims to determine the effect of product quality, price, and promotion on repurchase intention on TikTok Shop among students of Universitas Prima Indonesia. The background of this research is based on the rapid growth of social commerce, especially TikTok Shop, which has influenced changes in consumer purchasing behavior. However, repurchase intention is still influenced by several factors such as product quality, price, and promotional effectiveness. This research uses a quantitative method with a survey approach. The population in this study consists of 17,289 students of Universitas Prima Indonesia, with a sample size of 100 respondents determined using the Slovin formula. The sampling technique used is purposive sampling, with criteria of students who have made repurchases on TikTok Shop. Data collection was conducted through questionnaires, and data analysis was performed using multiple linear regression.]]>
<![CDATA[Analysis of the Influence of Influencer Marketing and Content Quality on Purchasing Decisions for Skintific Skincare Products (A Case Study of Gen Z TikTok Shop Users in Pamekasan) ]]>
<![CDATA[Sitti Afiyatun Najeh]]>;
<![CDATA[Siti Masruroh]]>
<![CDATA[ MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026 ]]>
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<![CDATA[This study aims to examine and analyze the influence of influencer marketing and content quality on the purchasing decisions of Skintific skincare products among Generation Z TikTok Shop users in Pamekasan. The increasing use of TikTok as a dominant social media platform among Generation Z, along with the widespread promotion of skincare products through TikTok Shop, has created significant opportunities for interactive marketing. The researchers observed that the interactive marketing strategies implemented by Skintific through TikTok Shop features have a substantial impact on brand awareness and consumers' purchasing decisions in Pamekasan. Therefore, this study seeks to determine the effect of Skintific’s interactive marketing through TikTok Shop features on brand awareness and its impact on consumers’ purchasing decisions. This research employed a quantitative approach, with data collected through questionnaires distributed to Generation Z TikTok Shop users in Pamekasan. The sampling technique used was purposive sampling, involving 100 respondents. Data processing and analysis were conducted using IBM SPSS software. The results indicate that influencer marketing and content quality partially have a positive and significant effect on purchasing decisions. Furthermore, both variables simultaneously exert a significant influence on the purchasing decisions of Skintific skincare products. These findings suggest that the higher the credibility of influencers and the more attractive and informative the content presented, the greater the likelihood that consumers will make a purchase.]]>
<![CDATA[The Influence of Inflation, Interest Rates, and Exchange Rates on Stock Prices of Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange During 2020–2024 ]]>
<![CDATA[Natalia Putri Simamora]]>;
<![CDATA[Dhinvel Harzialby]]>;
<![CDATA[Marista Halimah Saragih]]>;
<![CDATA[Ribka Sari Butar– Butar]]>;
<![CDATA[Dita Eka Pratiwa]]>
<![CDATA[ MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026 ]]>
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<![CDATA[This study examines how inflation, interest rates, and exchange rates affect the stock prices of consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This research is important because macroeconomic factors can have a significant impact on stock price fluctuations, especially in the consumer goods industry, which is relatively stable but still vulnerable to economic changes. This study uses a descriptive-associative research design with a quantitative approach. Secondary data were obtained from the official websites of Statistics Indonesia, Bank Indonesia, and the Indonesia Stock Exchange (IDX). The data used in this study are time series data covering five years. The sample consists of five companies selected using a purposive sampling technique. The data were analyzed using multiple linear regression with SPSS software. The analysis includes classical assumption tests, t-test, F-test, and coefficient of determination. The results show that inflation, interest rates, and exchange rates have a positive and significant effect on stock prices. Simultaneously, these three variables also have a significant effect on stock prices. The adjusted R-Square value is 0.187, which means that inflation, interest rates, and exchange rates explain 18.7% of the variation in stock prices, while the remaining percentage is influenced by other factors outside this study.]]>
