Journal of Economics, Management and Accounting (JEMA)
Journal of Economics, Management and Accounting (JEMA) is a journal in the fields of Economics, Management and Accounting with the scope of Development Economics, Accounting, Sharia Economics, Banking, Taxation, Commercial Insurance (Loss), Economic Education, Accounting Education, Cooperative Economic Education, Management, Sharia Management, Financial Administration (Office, Tax, Hotel, Logistics, etc.), Marketing, Transportation Management, Industrial Management, Information Management, Secretariat, Business Economics, E-business, Consumer Behavior, Entrepreneurship, Finance, Public Policy, Human Resource Management, Organizational Behavior, Management Marketing, Service Quality, Banking Accounting, Accounting Information Systems, Accounting Education, Taxation, Capital Market and Investment, SME Accounting, Rural Credit Institution Accounting, and other economic science families.
Articles
73 Documents
<![CDATA[Management Development for Improving Service Quality in Mba Fhera's Grilled Chicken MSME ]]>
<![CDATA[Purnama, Ita]]>;
<![CDATA[Shainalli, Ashabili]]>;
<![CDATA[Damayanti , Risma]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 2 No. 01 (2024): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
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<![CDATA[This study aims to analyze the influence of management development on improving service quality in Mba Fhera's Grilled Chicken MSME. A descriptive qualitative approach with a case study method was used. Data were obtained through observation, in-depth interviews with the business owner, and field documentation. The findings indicate that management development encompassing resource management, operational systems, and service strategies significantly impacts service quality enhancement. Key success factors for this MSME include adaptability to technology, consistent product quality, and commitment to customer service. This study provides practical contributions for MSME actors to enhance competitiveness through adaptive and sustainable managerial strategies.]]>
<![CDATA[Financial Accountability of Non-Profit Organizations under PSAK No. 45: A Case Study of Masjid Raya Taqwa Muhammadiyah, Medan ]]>
<![CDATA[Putri Gami, Emelia Rahmadany]]>;
<![CDATA[Harahap, Nur’ain]]>;
<![CDATA[Marpaung, Ade Putra]]>;
<![CDATA[Siregar, Hot Berlian]]>;
<![CDATA[Susanto, Agus]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 2 No. 02 (2025): Journal of Economics, Management and Accounting (JEMA) ]]>
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<![CDATA[This study aims to analyze the financial management accountability of a non-profit organization, particularly Masjid Raya Taqwa Muhammadiyah in Medan, based on the standards outlined in PSAK No. 45. As a non-profit entity, a mosque is obligated to prepare financial statements that are transparent and accountable to maintain public trust, especially from donors. However, the financial reporting practices observed at the mosque remain relatively simple and do not yet comply with PSAK No. 45, which includes the statement of financial position, statement of activities, statement of cash flows, and notes to the financial statements. This research employs a qualitative method with a case study approach. Data were collected through direct observation, interviews with mosque administrators, and documentation of financial records. The study found that the mosque management has shown an effort toward transparency by publicly announcing financial updates to the congregation on a weekly basis. Despite this, financial management practices still fall short of fulfilling both vertical and horizontal accountability as prescribed by PSAK No. 45. The results indicate a need for improved understanding and implementation of non-profit financial reporting standards. Enhancing the capacity of mosque administrators in applying PSAK No. 45 is essential to ensure more systematic, informative, and accountable financial reporting.]]>
<![CDATA[The Effect of Debt to Equity Ratio (DER) on Return on Equity at PT Astra Agro Lestari Tbk ]]>
<![CDATA[Saradillah, Linda]]>;
<![CDATA[Alwi, Alwi]]>;
<![CDATA[Huda, Nurul]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 2 No. 02 (2025): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
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<![CDATA[This study investigates the effect of the Debt to Equity Ratio (DER) on Return on Equity (ROE) at PT Astra Agro Lestari Tbk. DER represents the proportion of debt to equity in a company's capital structure, whereas ROE reflects the company’s ability to generate profits from its shareholders’ equity. The research employs a quantitative approach using secondary data derived from the company’s annual financial statements for the period 2012–2023. A simple linear regression analysis is conducted to assess the relationship between the variables. The findings reveal that DER does not have a statistically significant effect on ROE. This indicates that changes in the company’s capital structure, particularly in terms of debt utilization, do not substantially impact the returns earned by shareholders. The study suggests that other factors—such as operational efficiency, asset utilization, and strategic financial management—may play a more prominent role in influencing ROE. These results provide valuable insights for investors and corporate decision-makers regarding the relative importance of capital structure in shaping financial performance.]]>
<![CDATA[The Influence of User Interface, Perceived Ease of Use, and E-Service Quality on User Satisfaction in Using the BRImo Application among Surabaya Residents ]]>
<![CDATA[Rochim, Abdul]]>;
<![CDATA[Aini, Saqofa Nabilah]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 01 (2025): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
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<![CDATA[This study aims to analyze the influence of User Interface, Perceived Ease of Use, and E-Service Quality on user satisfaction in using the BRImo application. The research employed a quantitative approach by distributing questionnaires to active BRImo users, and the data were processed using Partial Least Square (PLS) with a total of 120 respondents. The results indicate that all three variables have a positive and significant effect on user satisfaction. These findings suggest that an easily understandable interface, ease of use, and reliable digital service quality can enhance the user experience and satisfaction. This study recommends that BRImo continue to strengthen service stability, improve transaction processing speed, and maintain an intuitive interface design to ensure sustained user satisfaction.]]>
<![CDATA[The Influence of Competence and Delegation of Authority on Employee Work Effectiveness at the Government Office of Sitahuis District, Central Tapanuli Regency ]]>
<![CDATA[Tarihoran, Natan Hesekel]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 01 (2025): Journal of Economics, Management and Accounting (JEMA) ]]>
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<![CDATA[In the era of modern bureaucracy, employee work effectiveness is a crucial factor in supporting fast, accurate, and efficient public services. Sitahuis District, as the frontline of public service in Central Tapanuli Regency, faces challenges of low work effectiveness, marked by delays in task completion, suboptimal service delivery, and lack of employee initiative. The main factors contributing to this condition are insufficient employee competence and a centralized delegation of authority that remains heavily dependent on the leadership. This study employs a quantitative approach using survey methods through questionnaires distributed to employees of the Sitahuis District Government Office. Data were analyzed using regression tests to examine the influence of competence and delegation of authority on employee work effectiveness. The results reveal that both competence and delegation of authority significantly affect work effectiveness, either partially or simultaneously. Descriptive analysis further indicates that both variables fall into the “good” category, although their implementation in daily practice has not yet reached optimal levels. The findings highlight that improving employee competence—such as technical and administrative skills—alongside implementing a clear, proportional, and accountable delegation of authority, can enhance productivity and service quality. This study is expected to provide theoretical contributions to the development of human resource management and practical recommendations for district-level leaders to improve employee effectiveness through targeted competence development programs and proper authority delegation mechanisms]]>
<![CDATA[The Influence of Service Quality and Price on Customer Loyalty at PT. Tri Sapta Jaya Sibolga ]]>
<![CDATA[Anjela, Rina]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 01 (2025): Journal of Economics, Management and Accounting (JEMA) ]]>
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<![CDATA[This study aims to examine the influence of Service Quality and Price on Customer Loyalty at PT. Tri Sapta Jaya Sibolga. The research sample consisted of 41 customers in May 2025 at PT. Tri Sapta Jaya Sibolga. The research method used was quantitative with a descriptive approach. Data collection was conducted using a questionnaire with a Likert scale, while the data analysis employed Classical Assumption Tests and other statistical tests. The results of the study indicate a perfect correlation of the variables Service Quality (X1) and Price (X2) simultaneously on Customer Loyalty (Y) at PT. Tri Sapta Jaya Sibolga, with a significance value of F-change = 0.000 < 0.05 and an R value of 0.856. The effect of Service Quality (X1) on Customer Loyalty (Y) was shown by t-count > t-table, namely 3.860 > 2.028. This means that the initial hypothesis (Ha) is accepted, and it can be concluded that Service Quality (X1) partially has a positive and significant effect on Customer Loyalty (Y). The effect of Price (X2) on Customer Loyalty (Y) was shown by t-count > t-table, namely 7.056 > 2.028, indicating that the initial hypothesis (Ha) is accepted, and it can be concluded that Price (X2) partially has a positive and significant effect on Customer Loyalty (Y). The regression equation obtained is: Y = 2.697 + 0.354X1 + 0.584X2. From the F-test, the value of F-count > F-table, namely 52.111 > 3.24, so H0 is rejected. This indicates that there is a positive simultaneous effect of Service Quality (X1) and Price (X2) on Customer Loyalty (Y) at PT. Tri Sapta Jaya Sibolga. The coefficient of determination (R²) is 0.733, which practically means that Service Quality (X1) and Price (X2) together contribute 73.3% to Customer Loyalty (Y), while the remaining 26.7% is influenced by other variables not examined in this study.]]>
<![CDATA[The Influence of Career Development and Job Satisfaction on Employee Performance at the Government Office of Tukka Subdistrict, Central Tapanuli Regency ]]>
<![CDATA[Panjaitan, Renita Tiurmaida]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 01 (2025): Journal of Economics, Management and Accounting (JEMA) ]]>
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<![CDATA[Human resources are the most important assets of an organization, therefore their management must be carried out professionally through human resource management functions. One of the key aspects of HR management is career development and job satisfaction, which directly affect employee performance. At the Government Office of Tukka Subdistrict, Central Tapanuli Regency, there are still problems such as low motivation, suboptimal career development programs, and less than maximum job satisfaction. These conditions have an impact on employee performance, indicated by low discipline, improper division of tasks, and substandard quality of public services. This study aims to analyze the effect of career development and job satisfaction on employee performance, both partially and simultaneously. The research method used is a quantitative approach with questionnaires distributed to employees of Tukka Subdistrict. Data analysis was carried out using multiple linear regression, t-test, and F-test to determine the significance of the influence of independent variables on the dependent variable. The results show that career development and job satisfaction significantly influence employee performance, with a contribution of 65%. Partially, job satisfaction is proven to be more dominant in influencing employee performance compared to career development. Employees who feel satisfied with the work environment, reward system, and leadership support tend to have higher motivation and loyalty in their work. This finding is consistent with human resource management theory which emphasizes the importance of balancing career development and job satisfaction as efforts to improve employee performance. Thus, this research provides theoretical contributions to the development of management science as well as practical recommendations for the Tukka Subdistrict Government in improving public service effectiveness through more optimal career development and job satisfaction strategies.]]>
<![CDATA[The Influence of Work Orientation and Work Motivation on Employee Performance at the Education Office of Central Tapanuli Regency ]]>
<![CDATA[Tanjung, Deby Seftiani]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 01 (2025): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
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<![CDATA[This study aims to examine the influence of Work Orientation and Work Motivation on Employee Performance at the Department of Education, Tapanuli Tengah Regency. The research uses a quantitative method with a descriptive approach. The sample consisted of 56 employees of the Department of Education who were respondents through questionnaires. The results show a strong correlation between Work Orientation and Employee Performance (r = 0.776) and between Work Motivation and Employee Performance (r = 0.698). The coefficient of determination analysis indicates a value of 0.659, meaning that 65.9% of the variation in Employee Performance is simultaneously influenced by Work Orientation and Work Motivation, while the remaining 34.1% is affected by other factors not discussed in this study. Based on the t-test, Work Orientation (t_calculated = 5.164 > t_table = 1.674) and Work Motivation (t_calculated = 2.966 > t_table = 1.674) have a significant partial effect on Employee Performance. Furthermore, the F-test shows F_calculated = 51.246 > F_table = 3.17 with a significance of 0.000 < 0.05, indicating a significant simultaneous effect. Therefore, Work Orientation and Work Motivation positively affect Employee Performance at the Department of Education, Tapanuli Tengah Regency.]]>
<![CDATA[Analysis of Leadership Style and Work Motivation on Employee Work Morale at the Social Affairs Office of Sibolga City ]]>
<![CDATA[Hutagalung, Tika Irawana]]>;
<![CDATA[Sinaga, Nelly Azwarni]]>;
<![CDATA[Batubara, Muhammad Iqbal]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 01 (2025): Journal of Economics, Management and Accounting (JEMA) ]]>
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<![CDATA[This study aims to analyze the influence of leadership style and work motivation on employees’ work morale at the Social Service Office of Sibolga City. The research employed a quantitative approach using multiple linear regression analysis. The population consisted of 42 employees, all of whom were selected as the research sample (total sampling). Data were collected through the distribution of questionnaires and analyzed using SPSS software. The results indicate that leadership style has a positive and significant effect on employees’ work morale, with a significance value of 0.013 (< 0.05). Work motivation also has a positive and significant effect on work morale, with a significance value of 0.026 (< 0.05). Simultaneously, leadership style and work motivation have a positive and significant effect on employees’ work morale, with a coefficient of determination (R²) of 0.471, indicating that 47.1% of the variation in work morale can be explained by these two variables, while the remaining percentage is influenced by other factors outside the scope of this study.]]>
<![CDATA[The Influence of Service Quality and Brand Image on Increasing Mobile Phone Sales at Mitracell Store, Sibolga ]]>
<![CDATA[Pandiangan, Tiorida]]>;
<![CDATA[Pohan, Safriadi]]>;
<![CDATA[Panggabean, Yusi Tri Utari]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 01 (2025): Journal of Economics, Management and Accounting (JEMA) ]]>
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<![CDATA[This study aims to analyze the effect of Service Quality and Brand Image on mobile phone sales at Mitracell Store in Sibolga. The research employed a quantitative approach with a descriptive associative design. The population consisted of 300 consumers, with 45 respondents selected as the research sample. Data analysis was conducted through classical assumption tests (normality, heteroscedasticity, and multicollinearity tests), as well as correlation coefficient analysis, coefficient of determination (R²), multiple linear regression analysis, partial tests (t-test), and simultaneous testing (F-test/ANOVA). The findings indicate that Service Quality has a moderate positive correlation with Sales (r = 0.448), while Brand Image shows a low positive correlation with Sales (r = 0.357). The multiple regression equation obtained is Y = 18.325 + 0.483X₁ + 0.016X₂. Partially, Service Quality (t = 1.963 < 2.016; p = 0.056 > 0.05) and Brand Image (t = 0.073 < 2.016; p = 0.942 > 0.05) do not have a statistically significant effect on Sales. The coefficient of determination (R²) of 0.201 indicates that 20.1% of the variation in Sales can be explained by Service Quality and Brand Image, while the remaining 79.9% is influenced by other factors outside the research model. However, simultaneously, Service Quality and Brand Image have a significant effect on Sales (F = 5.277 > 3.21; p = 0.009 < 0.05).]]>
