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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 183 Documents
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Pengaruh Motivasi Kerja Dan Lingkungan Kerja Terhadap Disiplin Pegawai Hayat Rachman, Pipit Shofiatul; Rastryana, Ulta
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 2 (2025): Maret 2025 - Mei 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i2.38

Abstract

Employee discipline serves as an indicator of adherence to the regulations implemented within acompany. This aspect encompasses compliance with working hours, punctuality in task completion, and adherence to procedures and policies that support organizational effectiveness and productivity. This study aims to analyze the influence of work motivation and work environment on employee discipline at the Regional Disaster Management Agency (Badan Penanggulangan Bencana Daerah) Office of Tangerang Regency. The population in this study includes all employees of the office, with a sample size determined using the Slovin formula, resulting in a total of 133 respondents. This research employs a quantitative approach, with data collected through questionnaires. Data analysis was conducted using IBM SPSS software version 26. The analytical techniques applied include descriptive analysis, validity and reliability testing, classical assumption tests (normality test, heteroscedasticity test, and multicollinearity test), multiple linear regression analysis, and hypothesis testing (ttest, F-test, and coefficient of determination test). The findings indicate that work motivation positively influencesemployee discipline, with a significance value of 0.000 < 0.05. Similarly, the work environment has a positive impact on employee discipline, with a significance value of 0.006 < 0.05. The adjusted R Square value obtained is 82.6%, indicating that the influence of work motivation and work environment on employee discipline falls within the low category.
Analisis Kinerja Mekanik Bengkel Zicspeed Menggunakan Metode 360 Degree Feedback Pratama, Kurniawan Adi; Hastasari, Ratih
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 2 (2025): Maret 2025 - Mei 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i2.39

Abstract

The automotive industry has grown rapidly as a key economic pillar, with workshops serving as vital components in the vehicle service ecosystem. ZicSpeed Workshop, as an automotive service provider, faces challenges in maintaining service quality standards amid increasing competition. This research aims to analyze mechanic performance at ZicSpeed Workshop using the 360 Degree Feedback method, focusing on comprehensive evaluation from various stakeholder perspectives. The research methodology adopts a descriptive quantitative approach, involving a sample of 10 mechanics consisting of 5 motorcycle mechanics and 5 car mechanics, with a research period from October to December 2024. Data collection was conducted through surveys, interviews, and literature studies, with assessment criteria including work quality, work speed, teamwork, customer satisfaction, and technical competence. The results show that car mechanics demonstrate higher performance in work quality (86%) compared to motorcycle mechanics (81.6%), while work speed for both divisions remains consistent at an average of 2.9 hours per job. Customer satisfaction and teamwork levels in the car division reached a score of 8.0, while the motorcycle division achieved 7.65. Technical competence in both divisions showed high standards with scores above 8.5. In conclusion, the implementation of the 360 Degree Feedback method proved effective in identifying workshop strengths and development areas, with recommendations for improving motorcycle division performance, work time optimization, evaluation system development, continuous professional development programs, and implementation of structured reward systems.
Pengaruh Pelatihan Kerja Dan Penilaian Kinerja Terhadap Produktivitas Kerja Pegawai PT Airkon Pratama Saepul Hidayat, Asep; Hastasari, Ratih
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 2 (2025): Maret 2025 - Mei 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i2.40

Abstract

- In the era of globalization, business competition is becoming increasingly intense, and companies must enhance the work productivity of their employees to stay competitive. This research aims to examine the effect of job training and performance appraisal on the work productivity of PT Airkon Pratama employees. The study utilizes an associative descriptive quantitative method. The respondents included 131 employees working at the PT Airkon Pratama office in Bekasi City. The data sources consisted of primary data obtained through observation and questionnaire distribution, while secondary data was collected through literature studies. The data were analyzed using SPSS version 25. The results revealed a positive and significant impact of job training on work productivity. Similarly, performance appraisal was found to have a positive and significant effect on work productivity. The F test also demonstrated that job training and performance appraisal together have a significant influence on work productivity.
Analisis Penerapan Withholding Tax System Pada Pajak Penghasilan Final Pasal 4 Ayat 2 Atas Usaha Jasa Konstruksi di PT. Aditata Bersama Aplikator Andriyani, Desi; Riftiasari, Dinar
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 2 (2025): Maret 2025 - Mei 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i2.42

Abstract

This research is motivated by the importance of implementing Final Income Tax Article 4 Paragraph 2 for companies operating in Indonesia, specifically PT. Aditata Bersama Aplikator. The aim of this study is to analyze the implementation of tax withholding and payment at the company and identify the errors that occurred. The research method used is a qualitative approach with a case study, where data was collected through interviews with relevant parties and analysis of the company's tax documents. The results show that although the company has made efforts to implement the withholding tax system in accordance with the regulations, there are discrepancies in transaction classification, leading to errors in applying the tax rates and delays in reporting. These inaccuracies may result in fines and issues with tax authorities. The study suggests that the company improve its tax administration system, provide training to the tax team, and strengthen internal supervision to minimize errors in tax reporting and payment.
Pengaruh Work-Life Balance dan Lingkungan Kerja terhadap Kinerja Pegawai Dinas Kependudukan dan Pencatatan Sipil Kota Bekasi Annisa, Euis; Hastasari, Ratih
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 2 (2025): Maret 2025 - Mei 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i2.43

Abstract

This study aims to analyze the influence of work-life balance and work environment on employee performance at the Bekasi City Population and Civil Registration Office. The type of data used in this study is quantitative research data and the data is processed using SPSS version 27. The sampling technique that will be used is a saturated sample with a census of 99 people. The data sources used in this study are primary data such as observation and questionnaire distribution. Meanwhile, secondary data used in this study is literature study. The results of this study used several testing methods, namely, Data Quality Test, Classical Assumption Test, Hypothesis Test, and Determination Coefficient Test. Based on the test results of this study indicate that there is a positive and significant influence between work-life balance and employee performance as indicated by the results of the t-test of 6.380> 1.984 with a significance value of 0.000 1.984 and a significance of 0.030> 0.05. Based on the F test, work-life balance and work environment together have a significant influence on employee performance at the Bekasi City Population and Civil Registration Office with a value of 44.280 > 3.09 and a sig value of 0.000 < 0.05.
Gaya Kepemimpinan, Beban Kerja dan Kompensasi terhadap Kinerja Karyawan Amelia, Arikah; Yusuf, Faif
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 3 (2025): Juni 2025 - Agustus 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i3.44

Abstract

This study aims to analyze the influence of leadership style, workload, and compensation on the performance of employees of PT. Rempah Aroma Kuningan Jakarta. The research method used is quantitative with a descriptive and causal approach. Data collection was carried out through a questionnaire distributed to 40 employees of the company. Data analysis uses multiple linear regression with the help of SPSS version 26. The results showed that leadership style and workload did not have a significant effect on employee performance, while compensation had a positive and significant effect on employee performance. Simultaneously, these three independent variables have a significant influence on employee performance. These results indicate that adequate compensation can improve employee performance more effectively than other factors. Keywords: Leadership Style, Workload, Compensation, Employee Performance
Pengaruh Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Guru SD Negeri Gugus 5 Kecamatan Palmerah Jakarta Barat Saputri, Frizka Leoni; Karlina, Eulin
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 2 (2025): Maret 2025 - Mei 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i2.46

Abstract

The purpose of this research was to analyze the effect of Work Motivation and Work Dicipline on Teacher’s Performance at the Teacher of SD Negeri Gugus 5 Kecamatan Palmerah Jakarta Barat. In the process of implementing this research, the researcher used a type of quantitative research. The technique used in this study uses jenuh sampling. The number of respondents sampled in this study was 85 respondents. In addition, the data collection used by the researcher is by using observation, questionnaires, interviews and documentation. To be able to test the instrument using validity and reliability tests. The data analysis technique uses multiple regression. The results of this research are (1) Work motivation has positive effect on teacher’s performance (2) Work dicipline has positive effect on teacher’s performance (3) Work motivation and work dicipline together have a positive effect on teacher’s performance.
Pengaruh Lingkungan Kerja dan Manajemen Konflik Terhadap Kinerja Karyawan PT KB Finansia Multi Finance Kreditplus Cabang Tambun Rahman, Dany; Syarif, Mahmud
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 2 (2025): Maret 2025 - Mei 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i2.47

Abstract

Performance is the result of work achieved by a person in their efforts to achieve organizational or corporate goals. The performance of employees in a company does not always increase and sometimes even decreases, this is due to various conflicts and stress in the workplace environment that must be faced by employees. The purpose of this study was to determine the effect of work environment and conflict management on the performance of employees of PT KB Financial Multi Finance Kreditplus Tambun Branch, where work environment variables affect employee performance, however, conflict management variables do not affect employee performance. The population is all employees of PT KB Finansia Multi Finance Kreditplus Tambun Branch, totaling 44 people. The data obtained from the questionnaire was tested with validity and reliability tests and hypothesis testing using multiple linear regression, determination test (R2), F test, and T-test. The results showed that employee performance was significantly influenced partially by work environment factors. With a Thitung value of 6.731> from Table 2.019. The compensation management variable has no significant effect partially on employee performance sig 0.996> from 0.05. With a Thitung value of 0.005 < from Ttabel 2.019. From the results of the f-test calculation, it can be seen that the work environment variables and conflict management together affect employee performance.
Pengaruh Komitmen Organisasi dan Organizational Citizenship Behavior Terhadap Kinerja Karyawan PT Adis Dimension Footwear Ferdiyanto , Agung; Rastryana, Ulta
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 3 (2025): Juni 2025 - Agustus 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i3.48

Abstract

PT Adis Dimension Footwear is a labor-intensive company engaged in the field of sports shoes, where the products produced are exported abroad. The problem that occurs is a decrease in employee performance caused by the variables of organizational commitment and organizational citizenship behavior (OCB). The purpose of this study was to determine how much influence organizational commitment and organizational citizenship behavior (OCB) have on employee performance at PT Adis Dimension Footwear. The method in this study uses the causal associative method. For data collection, researchers used questionnaires to 100 respondents. Based on partial research, it shows that the variables of organizational commitment and organizational citizenship behavior (OCB) have a positive and significant effect on employee performance at PT Adis Dimension Footwear. While simultaneously also shows that there is a significant influence of organizational commitment variables and organizational citizenship behavior (OCB) on employee performance at PT Adis Dimension Footwear which is indicated by the sig value where the resulting sig value is 0.000 <0.05 and the F-count value is 185.348> F-table 3.09. And the coefficient of determination value shows that the organizational commitment and organizational citizenship behavior variables are able to explain employee performance variables by 78.8%, while the remaining 21.2% is explained by other variables outside the variables used in this study.
Analisis Pengaruh Upah Dan Insentif Terhadap Produktivitas Kerja Karyawan PT Artamas Kurnia Bekasi Hendy, Hendy; Syarif, Mahmud
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 3 (2025): Juni 2025 - Agustus 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i3.51

Abstract

- Technological developments cause competition. An organization is expected to have high productivity with good and quality (HR) in carrying out all its operations as a workforce. The wage level which is still very low will affect employee efforts to increase their productivity, but it is difficult to guarantee a wage increase if productivity is very low, so the author is interested in raising the problem with the title "Analysis of the Influence of Wages and Incentives on Employee Work Productivity of PT. Artamas Kurnia Bekasi" in this study was conducted with a quantitative approach and the method used was the distribution of questionnaires and what was obtained was 46 employees. The value of this r table was obtained from a significant value of 5% with a total data of 46 respondents with a result of 0.290 if r count r table then the statement is declared valid. The wage system variable is known to be t count 4.537 t table 2.011 and a significant value of 0.05 then H1 is accepted. and It is known that sig for the influence of X2 on Y is 0.05 then H2 is accepted. H3 There is an assumption that the variables of Wage Influence (X1) and Incentives (X2) have a significant influence on Work Productivity (Y). Based on this research and the discussion carried out, the analysis of the influence of wages and incentives on employee work productivity at PT Artmas Kurnia Bekasi. The conclusion of this scientific work Wages and Incentives have an important influence on the Work Productivity of Employees of PT. Artamas Kurnia Bekasi. And significant

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