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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 402 Documents
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Analisis Pengaruh Literasi Keuangan, Pencatatan Keuangan, dan Pemanfaatan Teknologi Digital terhadap Perilaku Keuangan Individu: Analysis of the Influence of Financial Literacy, Financial Record-Keeping, and Utilization of Digital Technology on Individual Financial Behavior Oktaviansyah, Nabila; Salsabila, Amanda; Alaida, Saqilla Nur; Qilla, Zahra Marsya; Fatma, Kayla Aura; Rudianto, Rudianto
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.v2i3.482

Abstract

The development of digital technology and the rise of financial services have changed the way people, especially the younger generation manage their finances. However, this convenience is not commensurate with financial literacy and financial recording. The purpose of this study is to examine the extent to which financial literacy, financial record-keeping, and the use of digital technology affect individual financial behavior, especially in students who have incomes. In this study, the author used a quantitative approach by distributing questionnaires to respondents. Data were analyzed using a multiple linear regression approach through IBM SPSS Statistics 26 software, which included hypothesis testing (t-test and F-test), classical assumption testing, and data quality testing. That the significance value of financial literacy based on the t-test was obtained by tcal > ttable (2.063 > 1.985), thus Ho1 was rejected. The significance value of financial recording based on the t-test was obtained by tcal > ttable (2.108 > 1.985), thus Ha2 was accepted. The significance value of the use of digital technology based on the t-test was obtained by tcal > ttable (2.605 > 1.985), thus Ho3 was rejected. In addition, the results of the simultaneous analysis show that the combination of cognitive, behavioral, and technological aspects can strengthen an individual's ability to make financial decisions.
Pengaruh Aplikasi Catatan Keuangan, Motivasi Menabung, Dan Pengetahuan Dasar Akuntansi Terhadap Disiplin Keuangan Gen Z Depok: The Influence of Financial Record Applications, Saving Motivation, and Basic Accounting Knowledge on Financial Discipline of Gen Z Depok Meta, Magali Ilana; Aidella, Inaya; Safitri, Restu Novi; Akbar, Athiyyah Mutiara; Yanti, Safina Indi; Rudianto, Rudianto
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.v2i3.484

Abstract

Abstracts – Gen Z members between the ages of 18 and 25 who have used personal financial applications were given an online survey to complete in order to gather quantitative data. This study looked at how basic accounting knowledge, financial tracking applications, and encouragement to save affected Gen Z's financial discipline in Depok. Multiple linear regression analysis was applied to determine the partial and simultaneous effects of the independent variables on financial discipline. The findings indicate that the use of financial tracking applications assists users in understanding their spending patterns and managing budgets in a more systematic manner. Saving motivation was also found to have a positive and significant effect, suggesting that both intrinsic and extrinsic motivations play an important role in shaping consistent financial behavior. Moreover, basic accounting knowledge supports more rational financial decision-making through proper recording, evaluation, and monitoring of financial activities. Overall, the results demonstrate that financial tracking applications, saving motivation, and basic accounting knowledge simultaneously have a significant impact on improving the financial discipline of Generation Z in Depok City. These findings highlight the importance of digital literacy, financial education, and behavioral motivation in encouraging responsible financial management among young people.
Pengaruh Efisiensi, Ketepatan, dan Keefektifan Kerja terhadap Penggunaan Microsoft Excel di Depok dan Bogor Rayy: The Effect of Efficiency, Accuracy, and Work Effectiveness on the Use of Microsoft Excel in Depok and Bogor Audria, Rayyan; Ernisa, Lovny Safira; Zahra, Lutfia; Rachmani, Sarah Putri; Sihombing, Greace Jessica Valent; Rudianto, Rudianto
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.v2i3.485

Abstract

Abstracts - Microsoft Excel is a number and data processing software automatically to create information data for decision making in research. This investigation aims to analyze the influence of efficiency, accuracy, and effectiveness in the world of work on the use of Microsoft Excel applications. The approach used is quantitative statistics with observation and survey methods through the distribution of questionnaires to the entire population of 180 respondents, using area sampling techniques (cluster sampling). Data were analyzed with the help of IBM SPSS version 26. The findings of the research show that efficiency has a positive and significant impact on the use of Microsoft Excel, with the results of the calculated t value of 2.565> t table 1.97353 and a significance value of 0.011 <0.05. Accuracy has a positive and significant impact on the use of Microsoft Excel, with the results of the calculated t value of 3.326> t table 1.97353 and a significance value of 0.001 <0.05. Effectiveness has a positive and significant effect on the use of Microsoft Excel, with a calculated t value of 3.758 > t table 1.97353 and a significance value of 0.000 < 0.05. Keywords: Efficiency, Accuracy, Effectiveness, Microsoft Excel
Pengaruh Pola Asuh Otoriter, Demokratis, dan Permisif Terhadap Kualitas Interaksi Karyawan: The Influence of Authoritarian, Democratic, and Permissive Parenting on the Quality of Employee Interaction Tamba, Elma Magdalena; Ramadhanty, Daniela Putri; Khoirunnisa, Nashwa; Fitriani, Septi Gusti; Nurliana, Widya; Rudianto, Rudianto
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.v2i3.486

Abstract

Abstracts - Social skills of employees, such as their ability to work together, communicate, and form relationships with others, especially in the workplace, are greatly influenced by the parenting style applied by their parents. A quantitative approach with several research variables was used as the methodology by distributing questionnaires to research subjects aged 19-24 years, resulting in a sample size of 154. Data analysis in this study was carried out through several steps, such as validity and reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis, hypothesis testing using t-tests and F-tests, and determination coefficient assessments. The findings of this study indicate that parenting practices do have a significant influence on how children interact with their social environment, especially in their work environment.Keywords: parenting patterns, behavior, work environment
Analisis Penerapan SAK ETAP Pada Laporan Keuangan Koperasi Simpan Pinjam XYZ Di Cikarang: Analysis of the Implementation of SAK ETAP in the Financial Statements of XYZ Savings and Loan Cooperatives in Cikarang Alawi, Tassyah; Nuraliza, Della; Riska, Ai Nurul; Alimnaesti, Eka
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.v2i3.492

Abstract

Transparent and accountable financial statements are key to maintaining the trust of cooperative members. This study aims to analyze and evaluate the implementation of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the preparation of the financial statements of XYZ Savings and Loan Cooperative for the period ending December 31, 2023. The research method used is qualitative with a descriptive approach, by comparing the cooperative's financial reporting practices with the standards set in SAK ETAP. Data collection techniques include interviews with the financial department and documentation studies of financial statements. The results indicate that KSP XYZ has only prepared two main financial statement components, namely the Balance Sheet and Income Statement, out of the five components required by SAK ETAP. The cooperative has not yet prepared the Statement of Changes in Equity, Cash Flow Statement, and Notes to the Financial Statements. Although the presentation of the Balance Sheet and Income Statement substantially complies with SAK ETAP, this incompleteness indicates that the implementation of SAK ETAP at KSP XYZ is not yet fully realized. This study recommends that management complete the preparation of financial statement components, digitize the accounting information system, and enhance human resource competence to improve the quality of financial reporting.
Pengaruh Literasi Keuangan, Pengelolaan Uang Saku dan Motivasi Belajar terhadap Produktivitas Keuangan Siswa: The Influence of Financial Literacy, Pocket Money Management and Learning Motivation on Student Financial Productivity Anggraeni, Melani Teta; Putri, Melany Ade; Aulia, Nabila Dwi; Anandita, Shafira Renata; Putri, Sheva Nadinant; Rudianto, Rudianto
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.v2i3.493

Abstract

The role of financial productivity in students is crucial for developing good financial habits during their academic years. This research focuses on analyzing the role of financial literacy, pocket money management, and learning motivation impact students' financial productivity. Despite this, empirical evidence shows that students often struggle with managing their finances effectively, mainly due to inadequate financial literacy, poor pocket money management, and inconsistent learning motivation. Quantitive methods are employed in this study to involving 160 respondents as questionnaire participants, with data processed via IBM SPSS version 27. Quality assessment of the data confirms that each survey item meets the standarts of validity and reliability, as the correlation values for each indicator surpass the critical value of 0.155 and the internal consistency of each variable surpasses 0.600. T-test findings indicate that financial literacy exerts a notable affects students' financial productivity significant at the 0.05 level, with p = 0.024. Additionally, pocket money management and learning motivation significantly influence financial productivity, each having a yielding p = 0.001. While, the F-test demonstrates that financial literacy, pocket money management, and learning motivation collectively impact students’ financial productivity, with a significance level of 0.001. These results underscore the importance of robust financial skills, efficient pocket money management, and strong learning motivation as key factors in boosting students' financial productivity
Pengaruh Kepuasan Kerja dan Komitmen Organisasi Terhadap Turnover Intention Karyawan pada PT Gemilang Tunas OtomotifThe Effect of Job Satisfaction and Organizational Commitment on Employee Turnover Intention at PT Gemilang Tunas Otomotif: The Effect of Job Satisfaction and Organizational Commitment on Employee Turnover Intention at PT Gemilang Tunas Otomotif Mustopa, Hagna
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 1 (2024): Desember 2024 - Februari 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i1.5

Abstract

Job satisfaction is basically a person who carries out his work wants to feel secure and have great loyalty to the industry. Not only job satisfaction, there are other matters that are the attitude of employees who want to have a positive impact on the company is a commitment. Explaining that employees who have a large level of commitment tend to be more attached to the organization and less likely to move. This study aims to analyze the influence of job satisfaction and organizational commitment on employee Turnover Intention at PT Gemilang Tunas Otomotif. The research procedure used is quantitative with a method of collecting information through a questionnaire distributed to 50 employees of PT Gemilang Tunas Otomotif. The results of this research prove that job satisfaction partially does not affect employee Turnover Intention as seen from the value of t-calculating( 2. 047) t- table ( 2. 011) with a Sig value of 0. 046&lt; 0. 05. If the organization's commitment is partial, the organization's commitment has a positive and significant effect on employee Turnover Intention by displaying that the value of t- calculate( 3. 225) t- table ( 2. 011) with a value of Sig. 0. 002&lt; 0. 05. There is a significant and negative influence between job satisfaction and organizational commitment to employee Turnover Intention. That is, continuing to have a high level of job satisfaction and organizational commitment of employees, continuing to have a low level of employee Turnover Intention. This shows that job satisfaction and organizational commitment are significant aspects that can affect employee Turnover Intention.Job Satisfaction, Commitment, Turnover Intention
Analisis Motivasi Karyawan PT. Kimia Farma Tbk Plant Watudakon Jombang: An Analysis of the Motivation of PT. Kimia Farma Tbk Plant Watudakon Jombang Amrullah, Ahmad Musyrifin; Syahrir, Syahrir; Rani, Rani
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 1 (2024): Desember 2024 - Februari 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i1.7

Abstract

Employees are an important asset of a company to achieve the goals of the company's vision and mission. To retain employees, leaders are needed who are able to motivate their employees. Motivation is a good desire in a person to do something both consciously and unconsciously, done with enthusiasm so that the goal can be achieved. With strong motivation, a company can develop rapidly and vice versa, if there is no motivation for its employees, the company will not develop or advance. The success of a company really depends on how the activity and creativity of the human resources in the company. Therefore, researchers conducted research at the company PT Kimia Farma Tbk Plant Watudakon in Jombang with data collection methodology, namely observation, documentation and questionnaires and discussed what factors affect employee motivation with data qualitative data analysis methods with the data used is quantitative data. This study uses a closed interview technique by circulating several statements that are typed online via google form. From the research results, the results for physiological needs are 78.6% and 65.7%, the need for security is 81.5% and 70%, social needs are 91.4% and 64.3%, self-esteem or ego needs are 70% and 77.1%, and self-actualization needs are 81.5% and 32.8%. From the existing conclusions, it is found that the need for self-actualization is the lowest dimension of motivation. This indicates that many employees can do work outside of their job desk, so the author suggests that companies further explore employee abilities through job enlargemenet, job enrichment, job rotation and job empowerment programs.
Sistem Pengupahan dan Program Insentif Terhadap Produktivitas Karyawan Pada PT Wijaya Bangun Pertiwi: Wage System and Incentive Program for Employee Productivity at PT Wijaya Bangun Pertiwi Pratiwi, Niken
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 1 (2024): Desember 2024 - Februari 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i1.8

Abstract

PT Wijaya Bangun Pertiwi is a company engaged in subcontracting painting work. The wage system and incentive programs are factors that strengthen each other for the company's progress, because if the wage system and incentive programs in the company cannot meet the needs of employees, it will certainly affect employee productivity. The purpose of this study is to find out the Influence of the Wage System and Incentive Program on Employee Productivity at PT Wijaya Bangun Pertiwi. The type of data used is quantitative research using the multiple linear regression data analysis method processed using the SPSS version 20 program. The sampling technique used is Non-Probability Sampling using a purposive sampling sample of 30 respondents. The data sources used are primary data such as observation and distributing questionnaires. While the secondary data is a documentation study. The results of this study prove that the Wage System has a calculated value of 2.353 > a table of 1.701 with a significance value of 0.026 < 0.05, partially the wage system has a significant and positive effect on employee productivity, the Incentive Program has a calculated value of -2.630 > a table of 1.701 with a significance value of 0.014 < 0.05 partially, the incentive program has a significant and negative effect on employee productivity and the Wage System and Incentive Program Fcalung 3,469 > Ftable 3,350 with a significance value of 0.046 < 0.05 simultaneously have a significant and positive effect on employee productivity.
Pengaruh Lingkungan Kerja dan Kepuasan Kerja Terhadap Kinerja Karyawan PT Mustika Karya Sejati: The Influence of Work Environment and Job Satisfaction on Employee Performance of PT Mustika Karya Sejati Asih, Putri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 1 (2024): Desember 2024 - Februari 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i1.9

Abstract

PT Mustika Karya Sejati is a company engaged in the property and properti reale sector. The work environment and job satisfaction play a crucial role in enhancing employee performance. This study aims to analyze the influence of the work environment and job satisfaction, both individually and collectively, on employee performance. The research employs a quantitative approach, utilizing multiple linear regression for informasi analysis. The sampling method applied is Non-probabilitas Sampling with a saturated sample of 35 respondents. The study relies on primary informasi collected through observations and questionnaire distribution. The findings indicate that, individually, the work environment does not positively affect employee performance, as shown by a tcount value of -0.357 lebih kecil dari ttable 2.037 and a significance level of 0.724 > 0.05. Conversely, job satisfaction has a significant and positive effect on employee performance, evidenced by a tcount value of 4.254 > ttable 2.037 and a significance level of 0.000 lebih kecil dari 0.05. Serempakeously, the work environment and job satisfaction together have a positive and significant impact on employee performance, reflected by a tcount value of 4.254 > ttable 2.037 and a significance level of 0.000 lebih kecil dari 0.05.

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