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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 Self-Efficacy Dan Lingkugan Kerja Terhadap Kinerja Karyawan Gen Z Bagian Produksi PT Jembo Cable Company Tbk Rahmanti, Dyah Arsy; Herayati; Windasari, Vicky
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.v2i3.405

Abstract

PT Jembo Cable Company Tbk is a company engaged in the production of electrical and telecommunication cables. This research aims to analyze the influence of Self-Efficacy and Work Environment on the Performance of Generation Z Employees in the production section at PT Jembo Cable Company Tbk. This study uses a quantitative statistical approach with a survey method through the distribution of questionnaires. The population in this study is the Gen Z employees in the production division of the low-voltage section at PT Jembo Cable Company Tbk, with a sample size of 50 respondents. Data analysis was conducted using SPSS version 25.0. The results of this study indicate that the variables of self-efficacy and work environment have a significant effect on the performance of Gen Z employees at PT Jembo Cable Company Tbk, where the significance value is 0.000 < 0.05. The t-test (partial) shows that the calculated t value is 3.988 > the table t value of 1.678 for variable (X1) and the calculated t value is 4.018 > the table t value of 1.678 for variable (X2). For the simultaneous f-test, a significance value of 0.000 was obtained, which is less than 0.05, and the calculated f-value of 63.011 is greater than the table f-value of 3.20, indicating that both independent variables significantly affect employee performance simultaneously. The coefficient of determination (R2) is 0.728, which means that 72.8% of the variation in employee performance can be explained by these two independent variables. Therefore, self-efficacy and work environment have a positive and significant impact on the performance of Generation Z employees in the production section of the low voltage division at PT Jembo Cable Company Tbk, both partially and simultaneously.
Pengaruh Motivasi Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT. Masterina Adyatama Sentosa Nuraini, Oktavia Lutfi; Asmadi, Iwan
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.v2i3.406

Abstract

Motivation and Work Environment are factors that affect Employee Performance. This research was conducted at PT Masterina Adyatama Sentosa. The company has a total of 36 employees, and the sample size used for this study consists of all 36. The purpose of this study is to analyze the influence of Motivation and Work Environment on Employee Performance at PT Masterina Adyatama Sentosa.This study uses a quantitative approach with survey techniques. Data was collected through the distribution of questionnaires to all employees of PT Masterina Adyatama Sentosa. The independent variables studied are Motivation and Work Environment, while the dependent variable is Employee Performance. Data analysis was performed using multiple linear regression tests to determine the effect of each variable on employee performance. The research results partially indicate that Motivation (X1) has a positive and significant effect on Employee Performance (Y) at PT Masterina Adyatama Sentosa, with a t-value of 3.472. Likewise, Work Environment (X2) also has a positive and significant effect on Employee Performance (Y) at PT Masterina Adyatama Sentosa, with a t-value of 3.418. Simultaneously, Motivation (X1) and Work Environment (X2) have a positive and significant effect on Employee Performance (Y) at PT Masterina Adyatama Sentosa, with an F-value of 7.2.
Pengaruh Kemudahan Penggunaan Aplikasi Dan Kepercayaan Pelanggan Terhadap Kepuasan Pelanggan Pada Layanan Gojek Di Jakarta Timur Zarwani, Fadly Ahmad; 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 Sistem Raward dan Lingkungan Kerja Terhadap Kinerja Karyawan di PT Pertamina (PERSERO) Jakarta Pusat Cahyaningsih, Amalia Nur; Indriyani, Furi; Napitupulu, Rohani Lestari
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.v2i3.444

Abstract

PT Pertamina (Persero) is one of the largest state-owned enterprises (BUMN) in Indonesia and plays an important role in supporting national energy security. The aim of this study is to determine the influence of the reward system and work environment on employee performance at PT Pertamina (Persero) in Central Jakarta. A quantitative method with a statistical approach was used. A sample of 100 permanent employees was selected using purposive sampling based on the following criteria: age between 22 and 55 years, minimum education level of high school or equivalent, and minimum work period of one year. The independent variables in this study are the reward system and the work environment, and the dependent variable is employee performance. The results showed that the reward system has a positive and significant partial effect on employee performance, with a calculated t-value greater than the t-table value (2.988 > 1.984) and a significance level of 0.004 < 0.05. The work environment also positively and significantly affects employee performance, with a calculated t-value greater than the critical value (5.291 > 1.984) and a significance level of 0.000 < 0.05. Additionally, both independent variables had a positive and significant effect on employee performance, with a calculated F-value of 73.801 > F-table of 3.090 and a sig-level of 0.000 < 0.05.
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

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