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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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Analisis Pengaruh Literasi Keuangan, Pencatatan Keuangan, dan Pemanfaatan Teknologi Digital terhadap Perilaku Keuangan Individu 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

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 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 Audria, Rayyan; Ernisa, Lovny Safira; Zahra, Lutfia; Rachmani, Sarah Putri; Valent Sihombing, Greace Jessica; 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 Tamba, Elma Magdalena; Ramadhanty, Daniela Putri; Khoirunnisa, Nashwa; Fitriani, Septi Gusti; Nurliana, Widya; 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 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 Anggraeni, Melani Teta; Putri, Melany Ade; Aulia, Nabila Dwi; Anandita, Shafira Renata; Putri, Sheva Nadinant; 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

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