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Contact Name
Tri Lestari
Contact Email
tridamhudi@gmail.com
Phone
+6281286506268
Journal Mail Official
admin.ojs@ejournal.cakrawarti.id
Editorial Address
Graha Raya Bintaro Jaya, Cluster Venice Blok L T1: No. 1, Paku Jaya, Serpong Utara, Tangerang Selatan, Banten 15324
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Banten
INDONESIA
JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
ISSN : -     EISSN : 30898196     DOI : 10.63921
Core Subject : Economy, Humanities,
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.
Articles 316 Documents
Pengaruh Kedisiplinan Kerja Dan Lingkungan Kerja Terhadap Kepuasan Kerja Pegawai Di Badan Pangan Nasional Oktaviana, Safna; Rosmita
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.382

Abstract

This study aims to analyze the influence of work discipline & work environment on employee job satisfaction at the National Food Agency. A quantitative approach was used, with data collected through questionnaires distributed to 35 employees. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 31 to determine both partial and simultaneous effects. The results show that work discipline has a significant effect on job satisfaction, with a t-value of 5.098 > t- table 2.03. The regression coefficient of 0.487 indicates that an increase in work discipline improves job satisfaction by 48.7%. The work environment also significantly affects job satisfaction, with a t-value of 4.237, with a regression coefficient of 0.174. Simultaneously, work discipline & work environment significantly influence job satisfaction, as indicated by an F-value of 17.823 > F-table 3.29 and significance level < 0.001. The R Square value of 0.527 shows that these two variables explain 52.7% of the variation in employee job satisfaction.
Pengaruh Gaya Kepemimpinan Dan Motivasi Kerja Terhadap Kinerja Pegawai Direktorat Jendral Mineral Dan Batu Bara Juliana, Rini; Murniyati, Murniyati
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.383

Abstract

Abstracts - This research is motivated by the importance of employee performance in achieving organizational goals, which are influenced by various internal factors, especially leadership style and work motivation. This study aims to analyze the influence of leadership style and work motivation on employee performance at the Directorate General of Minerals and Coal. The research method used is a quantitative method with a descriptive approach. The population in this study were all 40 employees of the Directorate General of Minerals and Coal, with a saturated sampling method. Data collection was carried out through questionnaires, observations, interviews. There were several tests carried out, namely data quality tests, classical assumption tests, hypothesis tests, determinant coefficient tests, T tests (partial), and F tests (simultaneous). The results of the study showed that partially the Leadership Style (X1) was known to have a calculated t value of 1.147 with a level of 0.05 smaller than 5%. This calculated t value was greater than the t table, which was 2.026 and Work Motivation (X2) had a positive and significant effect on employee performance. Simultaneously, these two variables also significantly influence employee performance. The F-test results obtained a calculated F-value of 198.299, contributing 91.4%, while the remainder was influenced by other variables outside this study. This finding indicates that improving good leadership style and high work motivation can optimally improve employee performance. In conclusion, the variables of the Influence of Leadership Style (X1) and Work Motivation (X2) simultaneously have an effect on Employee Performance (Y). Keywords: Leadership Style, Motivation, Employee Performance Abstracts - This research is motivated by the importance of employee performance in achieving organizational goals, which are influenced by various internal factors, especially leadership style and work motivation. This study aims to analyze the influence of leadership style and work motivation on employee performance at the Directorate General of Minerals and Coal. The research method used is a quantitative method with a descriptive approach. The population in this study were all 40 employees of the Directorate General of Minerals and Coal, with a saturated sampling method. Data collection was carried out through questionnaires, observations, interviews. There were several tests carried out, namely data quality tests, classical assumption tests, hypothesis tests, determinant coefficient tests, T tests (partial), and F tests (simultaneous). The results of the study showed that partially the Leadership Style (X1) was known to have a calculated t value of 1.147 with a level of 0.05 smaller than 5%. This calculated t value was greater than the t table, which was 2.026 and Work Motivation (X2) had a positive and significant effect on employee performance. Simultaneously, these two variables also significantly influence employee performance. The F-test results obtained a calculated F-value of 198.299, contributing 91.4%, while the remainder was influenced by other variables outside this study. This finding indicates that improving good leadership style and high work motivation can optimally improve employee performance. In conclusion, the variables of the Influence of Leadership Style (X1) and Work Motivation (X2) simultaneously have an effect on Employee Performance (Y). Keywords: Leadership Style, Motivation, Employee Performance
Pengaruh Kemudahan Penggunaan Aplikasi Dan Kepercayaan Pelanggan Terhadap Kepuasan Pelanggan Pada Layanan Gojek Di Jakarta Timur Ahmad Zarwani, Fadly; Armaniah, Henny
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.410

Abstract

Abstracts - In the era of digital services such as Gojek, ease of access and user trust are important factors in creating customer satisfaction, but what customers often experience includes application disruptions such as slow loading or errors, tariff discrepancies due to dynamic pricing systems, and difficulties in using certain features. This study aims to analyze the effect of Application Ease of Use and Trust on Gojek Customer Satisfaction in the East Jakarta area. The study uses a quantitative approach with an associative research type. Data collection was carried out through questionnaires distributed to 150 respondents with a purposive sampling technique. The data obtained were analyzed using SPSS version 30 software through various tests, such as validity, reliability, classical assumptions (normality, multicollinearity, heteroscedasticity), and hypothesis testing including t-test, F-test, multiple linear regression, and coefficient of determination. The partial test results show that Application Ease of Use has no significant effect on Customer Satisfaction (1.330 <1.976), while Trust has a significant effect (15.400 >1.976). Meanwhile, the results of the simultaneous test show that both variables together have a significant effect on Customer Satisfaction (Fcount > Ftable, (339.386 > 3.06). This finding confirms that trust has a greater role in determining the level of Gojek customer satisfaction.
Pengaruh Kompetensi Dan Disiplin Kerja Terhadap Kinerja Pegawai Ditjen Kuathan Kemhan RI Sutiyawati; Murniyati
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.416

Abstract

Human Resource Management (HR) plays a strategic role in achieving organizational goals through the management, development, and maintenance of a quality workforce. Employee competence, which is reflected in knowledge, skills, and professionalism, directly influences individual performance, while work discipline through compliance with rules and responsibilities is an important factor in achieving organizational targets. This study was compiled with the aim of analyzing the influence of competence and work discipline on employee performance of the Directorate General of Defense Forces, Ministry of Defense of the Republic of Indonesia. This study uses a quantitative method with a statistical test approach. Data were collected through observation, interviews, literature studies, and questionnaires distributed to 40 respondents of HR Directorate employees of the Directorate General of Defense Forces, Ministry of Defense. Data analysis techniques include t-test, f-test, multiple linear regression, and coefficient of determination using SPSS version 26. The results of the study indicate that partially, the variables of competence and work discipline have a positive and significant effect on employee performance, evidenced by the calculated t-value being greater than the t-table. Simultaneously, competence and work discipline also significantly influence performance, as indicated by the calculated f-value being greater than the table f-value. The coefficient of determination test indicates that both variables play a significant role in improving employee performance
Pengaruh Kualitas Pelayanan Dan Kualitas Produk Terhadap Kepuasan Pelanggan Coffee Shop PT Jagat Pramudita Aksata Hafiz, Abdul; Hastasari, Ratih; Saputra, Wawan
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.418

Abstract

Abstracts - The Coffeee shop industry in Indonesia has seen rapid growth in recent years, driven by changing urban lifestyles, especially among millennials and Gen Z. Coffeee shops are no longer just places to enjoy beverages but have become social and productive spaces. PT. Jagat Pramudita Aksata, originally operating in earphone distribution, has expanded into the F&B sector by launching the Coffeee shop “JOY Listening Space”. In an increasingly competitive market, the company must pay close attention to product and service quality as key drivers of customer satisfaction. This study aims to examine the effect of Service Quality and Product Quality on Customer Satisfaction. A quantitative approach was employed using a non-probability sampling technique with 100 respondents. Data were analyzed using validity and reliability tests, multiple linear regression, t-test, and F-test. The results show that Service Quality does not have a significant partial effect on Customer Satisfaction (t-value 0.754 < t-tabel 1.661), while Product Quality does (t-value 3.174 > t-tabel 1.661). Simultaneously, both variables significantly influence Customer Satisfaction (F-value 9.157 > F-tabel 2.70, sig. 0.001 < 0.005). These findings emphasize the importance of enhancing both product and service quality to retain customer loyalty.
Pengaruh Kompensasi dan Disiplin Kerja Terhadap Kinerja Karyawan pada Ditjen Bina Pembangunan Daerah Kementerian Dalam Negeri Rifai, Raihan; Apriliafrida., Frida; Siboro, Sonny Fransisco
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.423

Abstract

This study aims to analyze the effect of compensation and work discipline on employee performance at the Directorate General of Regional Development (Ditjen Bina Bangda) of the Ministry of Home Affairs. The background of this research is based on the importance of human resources as the main factor determining the success of government organizations. Providing fair compensation and implementing consistent work discipline are believed to improve employee performance significantly. This research employs a quantitative method with an associative approach, where data were collected through questionnaires distributed to 50 respondents who are employees of Ditjen Bina Bangda. The analytical techniques used include validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²), processed using SPSS software. The results show that compensation has a positive and significant effect on employee performance, and work discipline also has a positive and significant influence. Simultaneously, both variables contribute strongly to performance improvement, with an R² value of 0.72, meaning that 72% of the variation in employee performance can be explained by compensation and work discipline. These findings indicate that higher compensation and better work discipline lead to higher employee performance. Therefore, it is recommended that the organization continue to strengthen performance-based compensation policies and cultivate a consistent culture of discipline to achieve optimal organizational effectiveness.
Analisis Kinerja Keuangan Dengan Metode Rasio Profitabilitas (ROA dan ROE) Pada Perusahaan Sektor Manufaktur di BEI Periode 2021-2024 Pratiwi, Suci Aulia; Armaniah, Henny
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.428

Abstract

This research is based on the importance of evaluating financial performance to assess the effectiveness of resource management, particularly in the manufacturing sector, which plays a significant role in Indonesia’s national economy. Many manufacturing companies face profit fluctuations and low efficiency in utilizing assets and equity; therefore, a comprehensive profitability analysis is required. This study aims to analyze the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period using profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE). The research employs a descriptive quantitative method with a purposive sampling technique applied to 15 manufacturing companies. The data used are secondary data obtained from annual financial reports published by the IDX. The results show that ROA values range between 0.1%–30%, with an average of 8.9%, while ROE values range between 0.1%–152%, with an average of 18.7%. PT Unilever Indonesia Tbk (UNVR) recorded the highest ratios, while PT Chandra Asri Petrochemical Tbk (TPIA) and PT Barito Pacific Tbk (BRPT) had the lowest. These findings indicate the need for companies to enhance operational efficiency and optimize asset utilization to improve profitability.
Pengaruh Struktur Modal, Profitabilitas, dan Biaya Operasional Terhadap Pajak Penghasilan Badan Terutang Pada Perusahaan Sub Sektor Pertambangan Periode 2023 - 2024 Lestari, Anggita Riski Dwi; Riesmiyantiningtias, Ninuk; Dwi Hartanty, Woro
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.430

Abstract

The financial statements of the mining sector show fluctuations in corporate income tax payable, with a decrease of 6.72% in 2023 and an increase of 4.89% in 2024. This study aims to analyze the effect of capital structure, profitability, and operating expenses on corporate income tax payable in mining companies listed on the Indonesia Stock Exchange for the 2023–2024 period. The approach used is descriptive quantitative, focusing on numerical data analysis using statistical methods. According to (Salsabila, 2024) the quantitative method upholds the validity and reliability of data and is able to limit phenomena into objectively measurable variables. Hypothesis testing was conducted using SPSS version 25. The results of the study show that Ha is accepted and Ho is rejected, indicating that the three independent variables have a significant effect on corporate income tax payable. In conclusion, capital structure, profitability, and operating expenses collectively influence the amount of tax that must be paid by mining companies.
Pengaruh Rebranding Dan Brand Image Terhadap Keputusan Pembelian Produk Kosmetik Dan Skincare Hanasui Di Jakarta Barat Hasanah, Nurul; Rini, Ratih Setyo
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.445

Abstract

ABSTRACT Abstract - This study aims to determine the effect of rebranding and brand image on purchasing decisions for Hanasui cosmetics and skincare products in West Jakarta, both partially and simultaneously. The research method used a quantitative approach with a survey technique. A sample of 100 respondents was selected using purposive sampling and analyzed using multiple linear regression with the help of SPSS version 27. The t-test results indicate that rebranding (t = 5.482; sig. < 0.001) and brand image (t = 7.166; sig. < 0.001) have a significant partial effect on purchasing decisions. The F test produced a calculated f value of 178.016 > f table 3.09 with sig. < 0.05, indicating that both variables have a significant simultaneous effect. The Adjusted R² value of 0.781 shows that 78.1% of the variation in purchasing decisions is influenced by Rebranding and brand image. This study confirms that brand image has a dominant influence on purchase decisions compared to Rebranding. These results reinforce the importance of visual identity consistency and positive brand perception in shaping consumer behavior. Keywords: Rebranding, Brand image, Purchase Decision
Pengaruh Kompensasi Dan Motivasi Kerja Terhadap kinerja Karyawan pada CV Andriel Textile Tanah abang Jakarta Pusat Zebua, Iman Citra; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.378

Abstract

Abstracts – This study aims to investigate the impact of compensation and job motivation on employee performance at CV Andriel Tekstil in Tanah Abang, Central Jakarta. The background to the issue shows that in the competitive textile industry, efficient human resource management (HRM), including compensation and motivation, is crucial for achieving company goals and maintaining employee productivity. Preliminary observations indicate employee dissatisfaction with the compensation provided, as well as low work discipline, which could potentially reduce performance. The research method used a quantitative approach with an associative method to identify the relationship between the variables. The sample comprised 61 respondents, selected using a saturation sampling technique. Data were analysed using multiple regression analysis to determine the influence of compensation and job motivation on employee performance. The results of the study show that compensation and work motivation together have a positive and significant influence on employee performance. However, in isolation, only job motivation was found to have a significant impact on performance, while compensation did not. These findings emphasise the importance of work motivation as a key factor in improving employee performance at CV Andriel Tekstil. Keywords: Compensation, Work Motivation, Employee Performance