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INDONESIA
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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Pengaruh Struktur Modal Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024 Aliah, Ida Istania; Rastryana, Ulta; Irawan, Rini Larasati
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.241

Abstract

This study aims to analyze the effect of capital structure and liquidity on profitability in mining sub-sector companies listed on the Indonesia Stock Exchange during the 2020– 2024 period. The background of this research is based on the importance of financial management in mining companies, which require large capital and face high risks due to fluctuations in global commodity prices. The variables used in this study are capital structure measured by Debt to Equity Ratio (DER), liquidity measured by Current Ratio (CR), and profitability proxied by Return on Assets (ROA). This research applies a quantitative approach with a purposive sampling technique, resulting in 21 companies as the sample. Data were analyzed using multiple linear regression with SPSS version 26. The results show that, partially, capital structure has a negative and significant effect on profitability, while liquidity has a positive and significant effect on profitability. Simultaneously, capital structure and liquidity significantly affect profitability with a significance value of 0.000 < 0.05. The coefficient of determination (R²) is 20.8%, indicating that capital structure and liquidity explain 20.8% of profitability variation, while 79.2% is explained by other factors. In conclusion, mining companies should maintain a balanced capital structure and liquidity in order to enhance sustainable profitability
Pengaruh Interaksi Live Streaming Dan Potongan Harga Terhadap Minat Beli Pada Konsumen E-Commerce Tiktok Shop Wilayah Jakarta Barat Azzahra, Chindy Zaliva; Lestari, Tri
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.v2i2.242

Abstract

Changing consumer behavior in the digital era is driving a shift from traditional shopping to interactive online platforms. TikTok Shop is growing rapidly through live streaming commerce innovations that enable direct interaction between sellers and buyers, creating a personalized shopping experience while increasing trust and the urge to buy. The purpose of this study is to determine how live streaming (X1) and discounts (X2) affect purchase interest (Y) customers of TikTok Shops in Jakarta Barat. The methodology used in this study is quantitative and employs the purposive sample technique, conducting a survey with 150 participants who are selected based on specific criteria, namely those who live in Jakarta Barat, have previously participated in live streaming, and have visited or expressed interest in working at the TikTok Shop in the final month. Data analysis is carried out using the SPSS version 24 application and linear regression analysis. The results of this study indicate that live streaming (X1) has a positive and significant impact on purchase interest, with a thitung value of 2,912 that is greater than the ttabel of 1,976 and a significance level of 0.005. discounts (X2) also indicates a positive and significant impact with a thitung of 7,581, which is higher than the ttabel of 1,976 and has a significance level of zero thousand. Together, these two variables have a significant impact on purchase interest, as indicated by the Fhitung value of 76,655, which is higher than that of Ftabel 3.06, and the R2 value of 0.511. Based on the aforementioned results, it can be concluded that a communication-based live streaming strategy and a price-based pricing strategy are effective in increasing customer purchase intent at TikTok Shops.
Pengaruh Harga Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Di Pusat Atribut Bagugu Law School (BLS) Jakarta Barat Duha, Lilis Santri; Wijaya, Darma; Ilyas, Fadli
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.244

Abstract

This research aims to ainalyze thei influence of price and service quality on customer satisfaction at Bagugu Law School (BLS) Attribute Center, West Jakarta. This research uses a quantitative method with an associative approach. The population in ths study includes all consumers who use legal attribute services at Bagugu Law School (BLS) Attribute Center, with ai sample of 40 respondents selected using random sampling technique. Data collecton techniques include interviews, observations, and questionnaires. Data analysis uses validity test, reliability test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results show that: (1) Price has a positive and significant effect on customer satisfaction with t count 1.765 > t table 1.686; (2) Service quality does not significantly affect customer satisfaction with t count 1.254 < t table 1.686; (3) Simultaneously, price and service quality have a positive and significant effect on customer satisfaction with f count 245.559 > f table 3.245 and significance value 0.000 < 0.05. Thei coefficient of determination value (Adjusted R Square) of 0.926 indicates that 92.6% of customer satisfaction is influenced by price and service quality, while the remaining 7.4% is influenced by other factors outside this research.
Pengaruh Kualitas Produk dan Promosi terhadap Keputusan Pembelian Susu UHT Ultramilk dikalangan Gen Z Kabupaten Bekasi Zahari , Ari; Karlina, Eulin
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.245

Abstract

Generation Z is a group of young consumers with dynamic consumption patterns and high responsiveness to product quality and promotional activities. This study aims to analyze the influence of product quality and promotion on the purchase decision of UHT Ultramilk among Generation Z in Bekasi Regency. The research uses a quantitative method with data collected through questionnaires. The population consists of Generation Z individuals (ages 13–28) residing in Bekasi. A sample of 97 respondents was determined using the Slovin formula and selected randomly. Data analysis includes validity and reliability tests, t-test, F-test, coefficient of determination (R²), and multiple linear regression analysis. The t-test results show that product quality (X1) has a significant effect on purchase decision (Y), with a t-value of 4.918 > t-table 1.661. Promotion (X2) also has a significant effect, with a t-value of 3.988 > t-table. The F-test shows a simultaneous influence of X1 and X2 on Y, with an F-value of 13.531 > F-table 3.093. In conclusion, both product quality and promotion have a positive and significant influence—both partially and simultaneously—on the purchase decision of UHT Ultramilk among Generation Z in Bekasi Regency
Pengaruh Sosial Media Tiktok dan Word Of Mouth Terhadap Keputusan Pembelian Produk Skincare G2glow Noviana, Anisa; Marwansyah, Sofyan
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.247

Abstract

This study aims to determine the influence of TikTok media social and Word of Mouth (WOM) on purchasing decisions for G2Glow Skincare products. The research background is based on the increasing use of TikTok as an interactive promotional medium capable of reaching a wide audience, as well as the importance of WOM, which is considered more credible by consumers than traditional advertising. This study employs a quantitative method with a population consisting of G2Glow consumers who are active on TikTok and have previously made a purchase. The sample consisted of 100 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression, including validity and reliability tests, classical assumption tests, t-tests, F-tests, and the coefficient of determination. The results show that TikTok social media has a positive and significant effect on purchasing decisions, with a t-value of 6.498 > t-table 1.984. WOM also has a positive and significant effect, with a t-value of 3.864 > t-table 1.984. Simultaneously, both variables significantly influence purchasing decisions, with a determination coefficient of 39.7%. These findings confirm that marketing strategies through creative, relevant, and consistent TikTok content, supported by positive WOM, can enhance consumer interest and purchasing decisions
Pengaruh Kepuasan Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan PT Kereta Api Indonesia (PERSERO) Januar, Muhammad Rizki; Murniyati
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.248

Abstract

Employee performance is a key factor in determining the effectiveness and success of an organization. This study aims to analyze the influence of job satisfaction and work motivation on employee performance, both partially and simultaneously. A quantitative approach was employed, with data collected through closed-ended questionnaires using a Likert scale distributed to employees. The sampling technique used was purposive sampling. The collected data were analyzed using SPSS statistical software. The results showed that job satisfaction had a significant effect on performance with a significance value of 0.007, but with a negative regression coefficient of -0.532. In contrast, work motivation had a significant positive effect on performance with a regression coefficient of 0.765 and a significance value of 0.009. Simultaneously, both variables had a significant effect on employee performance with an F-value of 4.619 and a significance level of 0.000, and an Adjusted R² value of 0.129. These findings highlight the importance of managing work motivation to improve employee performance.
Pengaruh Flexible Working Time Dan Motivasi Kerja Terhadap Kinerja Pegawai Badan Pangan Nasional Lazuardi, Regan Bintang; Murniyati
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.249

Abstract

Abstract - In the modern era, work time flexibility and motivation have become crucial factors in improving employee performance. Flexible Working Time is considered a solution to achieving work-life balance, while work motivation remains a key driver of productivity. This study aims to examine the influence of Flexible Working Time and Work Motivation on Employee Performance, both partially and simultaneously. A quantitative method with multiple linear regression analysis was used. Data were collected through questionnaires distributed to employees. The results show that Flexible Working Time has a significant negative effect on performance, with a regression coefficient of -0.283 (p < 0.05), while Work Motivation has a significant positive effect with a coefficient of 0.266 (p < 0.05). Simultaneously, both variables significantly affect employee performance, with an F-value of 7.875 and an R² of 0.651. This indicates that 65.1% of the variation in performance can be explained by the model, while the remaining 34.9% is influenced by other factors.
Mengukur Tingkat Pemahaman Karyawan Terhadap Penanganan Limbah B3 Menggunakan Metode Deskriptif Di PT Fajar Budi Lestari Arifin, Mohamad; Hastasari, Ratih; Saputra, Wawan
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.251

Abstract

This study measures the level of understanding of PT. Fajar Budi Lestari employees regarding Hazardous and Toxic Waste (B3) handling procedures using a non-statistical quantitative descriptive method with a questionnaire survey. The sample for this research consists of all operational employees directly involved in B3 waste management. The results show that the majority of employees have a high level of understanding, especially in identifying important parts of SOPs (average score 4.48), differentiating between mandatory and additional procedures (average score 4.30), applying SOPs (average score 4.30), and reporting awareness (average score 4.48). However, some areas, such as understanding the location of Temporary Storage Sites (TPS), waste storage time limits, and emergency coordination procedures, still need improvement. Overall, employee understanding positively contributes to company compliance, although retraining, socialization, and routine simulations are still needed to maintain consistency.
Pengaruh Pelatihan dan Kompensasi Terhadap Pengembangan Karir Kepegawaian Badan Pendapatan Daerah Jakarta Pusat Rahman, Rahul Sulistio; Lahat, Mohammad Amas; Utama, Dani Chandra
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.v2i2.252

Abstract

This research was conducted at the Central Jakarta Regional Revenue Agency, the purpose of this research is to find out training and compensation for career development. The research method uses software, namely SPSS Version 20 with a population and sample of 45 employees of the Central Jakarta Regional Revenue Agency. The data used were primary data by distributing a questionnaire through google form to the respondents and data analysis using multiple linear regression analysis, the results of the research for the training variable had  a partial significant effect on career development with a tcal value of 4,567 > 1,681 and a significant of 0.000 < 0.05, then H0 was rejected and H1 was accepted, the compensation variable had a partial significant effect on career development with a value of tcount 2,962 > 1,681 and significant of 0.000 < 0.05, then H0 is rejected and H2 is accepted, while the variables of training and compensation have a significant effect simultaneously on career development with a value of fcal value of 23,516 > from ftable 3.21 and a significant value of 0.000 < 0.05. Based on the results  of the R-Square (R2) determination coefficient test, it is known that 52.8% of the bound variables, namely career development, can be influenced by independent variables, namely training and compensation. While the remaining 47.2% were influenced by other variables that were not studied in this study.
Pengaruh Lingkungan Kerja dan Kompensasi Terhadap Kinerja Karyawan di PT Bando Indonesia Shakila, Firosa; Hastasari, Ratih; Saputra, Wawan
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.254

Abstract

This study examines the variables of work environment and compensation as independent variables, and employee performance as the dependent variable. The purpose of this research is to determine the influence of the work environment and compensation on employee performance at PT. Bando Indonesia, both partially and simultaneously. This research uses a quantitative method. The sample consisted of 90 respondents selected using a non-probability sampling method with purposive sampling technique. Data collection was carried out through the distribution of questionnaires. The data analysis design includes validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. Based on the results of the study, it was found that the work environment variable has a significant partial influence of 0.354 with a significance value of 0.000 on employee performance. The compensation variable also has a significant partial influence of 0.410 with a significance value of 0.000 on employee performance. Simultaneously, the work environment and compensation together have a positive and significant influence on employee performance with a significance value of 0.000 and an F value of 98.066.

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