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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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Pengaruh Motivasi dan Kompensasi terhadap Kinerja Karyawan Di PT Almanova Jaya Persada Noviani, Nurul; 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.v2i2.344

Abstract

In facing increasingly intense business competition, companies are required to have high-quality and competitive human resources. Employee performance is a key factor in achieving organizational goals, therefore an effective human resource management strategy is essential, including enhancing motivation and providing adequate compensation. Based on this, the purpose of this study is to determine the effect of motivation and compensation on employee performance at PT Almanova Jaya Persada. The population in this study consists of all employees of PT Almanova Jaya Persada, totaling 82 individuals. Since the number is relatively small, the entire population was used as the sample using a saturated sampling technique. This research employs a quantitative approach. Data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests (normality, heteroscedasticity, multicollinearity), multiple linear regression analysis, t-test, F-test, and coefficient of determination test, with the help of IBM SPSS version 27 software. The results of the study show that motivation has a positive and significant effect on employee performance with a t-value of 8.883, and compensation also has a positive and significant effect with a t-value of 2.046. Simultaneously, motivation and compensation have a significant effect on employee performance with an F-value of 85.334. The resulting regression equation is: Y = 1.022 + 0.807X1 + 0.180X2
Pengaruh Lingkungan Kerja dan Disiplin Kerja Terhadap Produktivitas Karyawan Pengadilan Agama Jakarta Barat Nopianti, Sari; 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.v2i2.345

Abstract

This study aims to analyze the influence of the work environment and discipline on employe productivity at the West Jakarta Religious Court. A total of 50 respondents were involved in this study, using a saturated sampling technique, meaning the entire population was used as the sample. Data were obtained thru the distribution of questionnaires and analyzed using multiple linear regression with the help of SPSS version 25 software. The results of the partial test (t-test) indicate that the work environment variable has a significant influence on productivity, with a significance value of 0.000 (< 0.05) and a calculated t-value of 4.850 (> t-table 2.010). Similarly, the work discipline variable also shows a significant influence with a significance value of 0.046 and a calculated t-value of 2.046. Furthermore, the results of the simultaneous test (F-test) indicate that both independent variables together have a significant effect on productivity, with an F-value of 61.932 (> F-table 4.46) and a significance value of 0.000. Thus, it can be concluded that the work environment and work discipline, both individually and simultaneously, positively and significantly contribute to the improvement of employe productivity at the West Jakarta Religious Court.
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 Kepuasan Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT Wahana Ciptasinatria (WCS Absyena) Afriana, Harum; 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.v2i2.351

Abstract

Employee performance is a crucial factor in determining organizational success. Job satisfaction and work motivation are believed to play significant roles in influencing performance. This study aims to analyze the effect of job satisfaction and work motivation on employee performance, both partially and simultaneously. A quantitative approach was employed using multiple linear regression analysis. Data were collected through questionnaires and analyzed using t-test and F-test. The results indicate that job satisfaction does not have a significant partial effect on employee performance (t = 1.210; sig. = 0.232), while work motivation has a significant partial effect (t = 8.991; sig. = 0.000). Simultaneously, both variables have a significant effect on employee performance (F = 49.258; sig. = 0.000). These findings emphasize the importance of managing work motivation to enhance employee performance within the organization.
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 Retensi dan Konflik Kerja Terhadap Kinerja Karyawan di PT Lintang Mega Pertama Aulia, Nayla Fariza; Armaniah, Henny
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.v2i2.357

Abstract

PT Lintang Mega Pertama is a company engaged in construction services and relies heavily on employee performance in completing various projects. However, the company faces problems related to employee retention and work conflicts that can affect performance. This study aims to determine the effect of retention and work conflicts on employee performance. The study uses a quantitative approach with analytical methods that include validity tests, reliability tests, normality tests, heteroscedasticity tests, multicollinearity tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination. Data were collected through interviews, distributing questionnaires to 47 respondents, and supplemented by documentation and literature studies. The results of the study indicate that retention has a positive and significant effect on employee performance of 2,322> t table of 1,680, so Ho is rejected and Ha is accepted. Work conflicts also have a significant effect on employee performance from the calculated t value of 2,622> t table of 1,680, so Ho is rejected and Ha is accepted. Simultaneously, retention and work conflict have a significant effect on employee performance at PT Lintang Mega Pertama, so Ho is rejected and Ha is accepted. The value of 12.123 > F table is 3.209. This study provides practical contributions for companies in formulating better retention and conflict management strategies to improve employee performance
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.

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