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JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Published by CV Warnak Johanna Nusantara
ISSN : -     EISSN : 30898196     DOI : 10.63921
Core Subject : Economy, Humanities,
Humanities Economics, Econometrics & Finance
Jurnal MAEKA (Manajemen, Ekonomi, dan Akuntansi) cakrawarti didedikasikan untuk mempublikasikan penelitian di bidang Manajemen, Ekonomi, dan Akuntansi. Jurnal ini memiliki cakupan yang luas dengan topik-topik yang relevan di bidang Manajemen, Ekonomi, dan Akuntansi diantaranya; Manajemen Sumber Daya Manusia, Manajemen Pemasaran, Manajemen Keuangan, Manajemen Strategik, Manajemen Risiko, Manajemen Pajak, Administrasi Bisnis, Kewirausahaan, Ekonomi Pembangunan, Ekonomi Keuangan Internasional, Akuntansi, dan cakupan relevan lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 316 Documents
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Sari, Irine Rizkyta Pengaruh Digital Payment Dan Self-Control Terhadap Perilaku Konsumtif Menggunakan Aplikasi Belanja Online (PT NCS Kemanggisan) Sari, Irine Rizkyta; Rani
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.346

Abstract

This research was conducted at PT Nusantara Card Semesta Kemanggisan which aims to analyze the influence of digital payment (X1) and self-control (X2) on consumptive behavior (Y) in using online shopping applications. Data was collected through a survey of 72 card division employees using a questionnaire with a non-probability sampling technique using saturated samples. The method used in this study is a quantitative approach, data analysis is carried out using IBM SPSS Statistics ver software. 26.0. The results of the study concluded that: 1) Partially digital payment (X1) had a positive and significant effect on consumptive behavior (Y), as evidenced by a t-count value of 5,659 > t-table of 1.994 and a significance level of 0.000 < 0.05. 2) Self-control (X2) had a positive and partially significant effect on consumptive behavior (Y), with a t-count value of 6,920 > t-table of 1.994 and a significance of 0.000 < 0.05. 3) Digital payment (X1) and self-control (X2) together had a significant effect on consumptive behavior (Y), with an F-calculated value of 68,900 > F-table 3.13 and a significance level of 0.000 < 0.05.
Pengaruh Disiplin Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Kantor Kementerian Desa dan Pembangunan Daerah Tertinggal Hasanah, Maulida; Aprillia , Frida; Siboro, Sonny Fransisco
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.348

Abstract

In the era of globalization, organizations are required to maintain optimal employee performance to remain competitive. However, problems persist, such as low discipline in the form of late attendance and untimely work, as well as low motivation due to a lack of training and recognition. This study aims to analyze the influence of work discipline and work motivation on employee performance at the Ministry of Villages and Development of Disadvantaged Regions.The study used quantitative methods, with a population of 92 employees in the Bureau of Organization, Human Resources, and Bureaucratic Reform, and a sample of 48 respondents. Data were collected through observation and questionnaires and analyzed using multiple linear regression with SPSS version 27. The results show that work discipline significantly influences employee performance, with a calculated t-value of 5.162 > t-table 2.014 and a significance level of 0.000 < 0.05. Work motivation also significantly influences employee performance, with a calculated t-value of 3.773 > t-table 2.014 and a significance level of 0.000 < 0.05. Simultaneously, work discipline and work motivation significantly influence employee performance, with a calculated f value of 16.911 > f table 2.42 and a significance level of 0.000 < 0.05. The coefficient of determination indicates that work discipline and work motivation simultaneously influence employee performance by 42.9%, while other factors outside this study influence the remaining 57.1%. Thus, work discipline and work motivation have a positive and significant influence on employee performance.
Pengaruh Profitabilitas Dan Solvabilitas Terhadap Kebijakan Dividen Pada Sektor Consumer Non Cylicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2024 Muharani, Dwi Intan; Rani
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.349

Abstract

This study was conducted to investigate the impact of profitability and solvency on dividend policy in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This sector was chosen because of its important role in the national economy, particularly given its relatively stable characteristics in the face of global economic dynamics, as seen in the production of staple goods. The independent variables in this study are profitability, proxied by Return on Assets (ROA), and solvency, proxied by the Debt to Asset Ratio (DAR). The dependent variable is dividend policy, measured by the Dividend Payout Ratio (DPR). The research method used is a quantitative approach with a causal associative design. The study population includes all non-cyclical consumer companies listed on the IDX, while the sample was obtained through a purposive sampling method with certain criteria. The data used are secondary data sourced from the companies' annual financial reports. Data analysis was performed using multiple linear regression with the help of SPSS version 27 software, and tested with the classical assumption test, partial test (t-test), simultaneous test (F-test), and coefficient of determination. The research results show that profitability has no significant effect on dividend policy. Similarly, solvency has no significant effect on dividend policy. Simultaneous testing also showed that both variables together had no significant effect on dividend policy. This finding indicates that dividend distribution decisions are more influenced by other factors, such as investment needs, cash flow, and internal company policies. Theoretically, this study supports the concept of residual dividend policy and pecking order theory, which emphasize the importance of using profits to fund investments and maintain financial stability before distributing dividends. Therefore, it can be concluded that profitability and solvency are not dominant factors in determining dividend policy in the non-cyclical consumer sector.
Pengaruh Work From Anywhere Dan Mental Health Terhadap Kinerja Karyawan Pada Puskobankum BKN Naufal, Ahmad
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.355

Abstract

This research aims to analyze the influence of Work From Anywhere (WFA) and Mental Health on employee performance at the Central Bureau of Personnel Legal Consultation and Assistance, National Civil Service Agency Headquarters. The research uses a quantitative approach with data collection through questionnaires distributed to the entire population of 40 employees, using a saturated sampling technique. The independent variables in this study are Work From Anywhere (WFA) and Mental Health, while the dependent variable is Employee Performance. The results of the t-test show that Work From Anywhere has a significant effect on employee performance, with a t-value of 6.471, greater than the t-table value of 2.02619, and a significance value of 0.000, which is less than 0.05. Thus, it can be concluded that Work From Anywhere significantly influences employee performance. Meanwhile, Mental Health does not have a significant effect, with a t-value of -1.389, less than the t-table value of 2.02619, and a significance value of 0.173, which is greater than 0.05. Therefore, it can be concluded that Mental Health does not significantly influence employee performance. The F-test results show that Work From Anywhere and Mental Health simultaneously have a significant effect on employee performance, with an F-value of 35.840, greater than the F-table value of 3.25. Based on the test criteria, with F-count > F-table at a significance level of 0.05, the null hypothesis (H03) is rejected, and the alternative hypothesis (Ha3) is accepted. Therefore, it can be concluded that Work From Anywhere (X1) and Mental Health (X2) simultaneously have a significant effect on employee performance (Y) at the National Civil Service Agency in Kramat Jati District, East Jakarta City. Keywords: Work From Anywhere (WFA), Mental Health, Employee Performance
Pengaruh Lingkungan Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan pada PERUM BULOG Kantor Wilayah Sumatera Selatan dan Bangka Belitung Kharisma, Bela; Aprilia, Frida; Siboro, Sonny Fransisco
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.356

Abstract

In the era of globalization and increasing business competition, improving employee performance is essential for organizational success. The Regional Office of PERUM BULOG in South Sumatra and Bangka Belitung faces challenges related to work discipline, delays in task completion, and an uncomfortable work environment. This study aims to analyze the influence of the work environment and work discipline on employee performance. The research employed a quantitative method with a descriptive-verificative approach. The population consisted of 40 employees, all of whom were included as samples using a saturated sampling technique. Data were collected through observation, Likert-scale questionnaires, and literature review, and analyzed using SPSS version 25 through validity, reliability, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results indicate that the work environment (t = 2.397 > t-table = 2.026; sig. = 0.022 < 0.05) and work discipline (t = 3.026 > t-table = 2.026; sig. = 0.004 < 0.05) have positive and significant effects on employee performance. Simultaneously, both variables contribute 38.8% to performance variation. Therefore, a conducive work environment and strong discipline can enhance employee productivity at the PERUM BULOG Regional Office of South Sumatra and Bangka Belitung.
Pengaruh Kualitas Produk Dan Harga Terhadap Kepuasan Pelanggan Jago Coffee Di Wilayah Jakarta Utara Maharani, Selvi; Setyaningsih, Eka Dyah; Islami, Vina
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.360

Abstract

There is an intriguing link between product quality and pricing to investigate because of the reciprocal effect they have on consumer satisfaction. This study's overarching goal is to dissect Jago Coffee in North Jakarta to determine how pricing and product quality interact to maximize consumer happiness. Clients of Jago Coffee in North Jakarta provided the main data. Using questionnaires as a data collecting tool, the researcher picked a sample size of 100 people to interview. The analytical techniques used included tests for reliability and validity as well as tests for multiple linear regression and coefficient of determination. For the purpose of evaluating hypotheses, the t-test and the f-test were used. Collaboratively, the study's independent variables—product quality (9.712>1.660) and price (2.020>1, 660)—had t-values that were higher than the t-table value. Ultimately, consumer satisfaction is a dependent variable, and product quality and price are two independent factors that partly affect it.
Pengaruh Profitabilitas Dan Likuiditas Terhadap Nilai Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Riong, Maria Susanti; Erica, Denny; Budiastuti , Dewi Retno
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.361

Abstract

Abstracts - effect of profitability and liquidity on firm value in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2024. Profitability is measured using Return on Assets (ROA), while liquidity is measured using the Current Ratio. Firm value is assessed using the Price to Book Value (PBV) ratio. This research employs a quantitative approach with purposive sampling on 36 companies that meet the criteria. The data were analyzed using classical assumption tests, multiple linear regression, t-test (partial), and F-test (simultaneous), processed with SPSS version 25. The results show that partially, profitability has a positive but not significant effect on firm value, while liquidity has a negative and significant effect on firm value. Simultaneously, profitability and liquidity have a non-significant effect on firm value. These findings indicate that although both independent variables contribute to explaining variations in firm value, their influence is not strong enough to significantly shape positive investor perceptions. Therefore, companies need to strategically and comprehensively manage their financial performance to enhance their firm value in the eyes of investors.
Pengaruh Brand Image dan Kualitas Produk terhadap Keputusan Pembelian Fore Coffee Wulandari, Listya; Hastasari, Ratih; Setiawan, Wawan
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.365

Abstract

The growth of local coffee shops like Fore Coffee reflects the rapid development of the coffee industry in Indonesia. Fore Coffee has successfully built an image as a premium coffee brand through the use of digital technology, contemporary concepts, and effective branding strategies. This study aims to determine and analyze the influence of brand image and product quality on the purchasing decisions of Fore Coffee consumers, both partially and simultaneously. The research uses a quantitative approach with a questionnaire method, where data is collected through the distribution of questionnaires to 96 respondents who are Fore Coffee consumers. The research results show that partially, brand image has a significant effect on purchasing decisions with a t-value of 6.846 ≥ t-table 1.986 and significance 0.000 ≤ 0.05. Similarly, product quality also has a significant effect with a t-value of 10.226 ≥ t-table 1.986 and significance 0.000 ≤ 0.05. Simultaneously, brand image and product quality have a significant effect on purchasing decisions with an f-value of 58.191 ≥ f-table 3.093 and significance 0.000 ≤ 0.05. These findings affirm that a strong brand perception and maintained product quality play a crucial role in shaping consumer purchasing decisions.
Pengaruh Beban Kerja dan Lingkungan Kerja Terhadap Stres Kerja Karyawan PT Plasindo Elok Febrianti, Dita; Rini, Ratih Setyo
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.375

Abstract

Workload is one of the most frequently complained causes of stress and is the main reason for employees in an organization. While the work environment is everything around workers that can affect them when carrying out and completing the tasks given. This study consists of three variables, namely workload (X1), work environment (X2) and work stress (Y). This study used a sample of 50 employees of PT Plasindo Elok and used data collection methods through observation, questionnaires with a 5-1 scale and documentation studies. The data analysis method used was SPSS version 25, namely data quality testing, classical assumption testing, multiple linear regression analysis, hypothesis testing and determination coefficient testing (R2). The findings of the study stated that partially workload and work environment have a significant effect on work stress and the resulting regression analysis means that workload and work environment simultaneously have a significant effect on work stress.
Implementasi Metode Index Time Series Untuk Menilai Kinerja Keuangan PT Aneka Tambang Tbk Yang Terdapat Di BEI Tahun 2020-2024 Zannuba, Eka Ulviana; Indriyani, Furi; Napitupulu, Rohani Lestari
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.396

Abstract

Abstracts - This study aims to analyze the financial performance of PT Aneka Tambang Tbk (ANTAM) during the 2020–2024 period using the Index Time Series (ITS) method. The analysis focuses on liquidity, solvency, and profitability ratios based on the company’s annual financial statements. The results indicate significant fluctuations in net income, total assets, and other financial components. These changes were influenced by internal factors, such as operational strategies and cost efficiency, as well as external factors, including the impact of the COVID-19 pandemic and a corruption case that temporarily affected the company. Overall, the solvency ratio showed an increasing trend, reflecting the company’s improved ability to meet long-term obligations. In contrast, profitability ratios tended to decline in the later years, signaling pressure on the company’s ability to generate consistent profits. This study provides a comprehensive overview of ANTAM’s financial performance dynamics over the past five years. The findings are expected to serve as a reference for management in formulating more effective strategic policies and as a useful consideration for investors in making informed investment decisions.

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