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[The Influence of Work Ability and Work Ethic on Employee Performance at the Regional Disaster Management Agency of Sibolga City ]]>
<![CDATA[Situmeang, Alifia Chairunnisa]]>
<![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 work ability and work ethic on employee performance at Badan Penanggulangan Bencana Daerah Kota Sibolga. The research employed a quantitative approach with data collected through questionnaires distributed to 53 respondents. Data analysis included validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²) using SPSS. The results indicate that partially, work ability and work ethic have a positive and significant effect on employee performance. Simultaneously, both variables significantly affect performance with an F-value of 16.29 > 3.18. The coefficient of determination (R²) of 0.399 shows that work ability and work ethic contribute 39.9% to employee performance, while the remaining percentage is influenced by other factors outside this study. Work ability is identified as the most dominant variable affecting employee performance.]]>
<![CDATA[The Effect of Participative Leadership Style and Work Discipline on Employee Performance in Sosorgadong Subdistrict, Central Tapanuli Regency ]]>
<![CDATA[Simanjuntak, Rido Permana]]>
<![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 effect of Participative Leadership Style and Work Discipline on Employee Performance at the Government of Kecamatan Sosorgadong. This research employed a quantitative approach using a survey method. The population consisted of all employees at the Sosorgadong Subdistrict Office, with a total sample of 52 respondents determined using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 27. The results indicate that all research instruments are valid and reliable and have met the classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests. The regression equation obtained is Y = 39.880 – 0.269X1 + 0.209X2. Partially, Participative Leadership Style has a significance value of 0.061 (>0.05), and Work Discipline has a significance value of 0.108 (>0.05), indicating that both variables do not have a significant effect on Employee Performance. Simultaneously, the F-test shows a significance value of 0.106 (>0.05), meaning that both variables together do not significantly affect Employee Performance. The coefficient of determination (R²) is 0.087, which indicates that only 8.7% of Employee Performance variation can be explained by Participative Leadership Style and Work Discipline, while the remaining 91.3% is influenced by other factors outside the model.]]>
<![CDATA[The Influence of Product Packaging and Product Conformity on Consumer Purchase Intention: Evidence from PT. Alam Jaya Wirasentosa Sibolga Branch ]]>
<![CDATA[Marbun, Yuliana Susanti Adelina]]>
<![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 effect of product packaging and product conformity on consumer purchase intention at PT. Alam Jaya Wirasentosa Sibolga Branch. The research employed a quantitative approach with an explanatory research design. The population consisted of 398 consumers, with a sample of 100 respondents selected proportionally. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that simultaneously product packaging and product conformity have a positive and significant effect on purchase intention, with an F-value of 39.965 and a significance level of 0.000 < 0.05. Partially, product packaging has a significant effect (t-value 3.074; sig 0.003 < 0.05), while product conformity shows a more dominant influence (t-value 6.847; sig 0.000 < 0.05). The coefficient of determination (R²) of 0.452 indicates that 45.2% of the variation in purchase intention can be explained by the two independent variables. The regression model obtained is Y = 5.299 + 0.259X₁ + 0.560X₂. These findings suggest that improving packaging quality and aligning products with market needs can enhance consumer purchase intention.]]>
<![CDATA[The Influence of Intellectual Ability and Integrity on Employee Job Performance at the National Land Agency Office of Central Tapanuli Regency ]]>
<![CDATA[Hutauruk, Alvi Suraiyah]]>
<![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 intellectual ability and integrity on employee performance at the Badan Pertanahan Nasional Kabupaten Tapanuli Tengah. The research employed a quantitative approach using a survey method involving 40 employees selected through a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that intellectual ability has a positive and significant effect on employee performance (β = 0.486; t = 5.188; p < 0.001), as does integrity (β = 0.364; t = 3.892; p < 0.001). Simultaneously, both variables significantly influence employee performance (F = 73.724; p < 0.001). These findings suggest that employee performance is determined not only by cognitive intelligence and analytical skills but also by integrity, which reflects honesty, discipline, and responsibility. Therefore, enhancing intellectual competence and strengthening an integrity-based work culture are essential strategies for improving organizational performance.]]>
<![CDATA[The Effect of Operational Costs on Sales at Mujur Jaya Photocopy Business in Pandan, Central Tapanuli Regency ]]>
<![CDATA[Br Siburian, Berli Anni]]>;
<![CDATA[Lubis, Rifka Hadia]]>;
<![CDATA[Sipahutar, Hadijah]]>
<![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 operational costs on sales at the Mujur Jaya Photocopy Business in Pandan. This research employed a quantitative approach using simple linear regression analysis. The data used were secondary data obtained from the business financial reports during the 2020–2024 period, which included operational cost components such as paper costs, ink or toner expenses, electricity costs, machine maintenance, and employee salaries, as well as sales data. The results of the study indicate that operational costs have a positive and significant effect on sales. The coefficient of determination (R²) value of 0.845 indicates that 84.5% of the variation in sales can be explained by operational costs, while the remaining 15.5% is influenced by other factors outside the research model. The t-test results show a significance value of 0.000 (< 0.05), indicating that the hypothesis stating that operational costs significantly affect sales is accepted. In addition, the classical assumption tests confirm that the data are normally distributed and that the regression model is appropriate for analysis. The study concludes that effective and efficient management of operational costs plays an important role in increasing sales, maintaining business sustainability, and strengthening the competitiveness of the photocopy business.]]>
<![CDATA[The Effect of Work Motivation and Work Orientation on Employee Performance at the Education Office of Central Tapanuli Regency ]]>
<![CDATA[Lubis, Margaretha]]>;
<![CDATA[Tanjung, Mansur]]>;
<![CDATA[Lubis, Dicky Syahputra]]>
<![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 determine the effect of work motivation and work orientation on employee performance at the Education Office of Central Tapanuli Regency. This research used a quantitative method with a descriptive approach. The population in this study consisted of all employees at the Education Office of Central Tapanuli Regency, with a sample of 56 respondents obtained through a total sampling technique. Data were collected through questionnaires and analyzed using correlation analysis, coefficient of determination, and hypothesis testing with t-test and F-test. The results showed that there was a strong relationship between work motivation and employee performance with a correlation coefficient of 0.729, while the relationship between work orientation and employee performance was 0.682. The coefficient of determination analysis showed a value of 0.631, indicating that work motivation and work orientation simultaneously explain 63.1% of the variation in employee performance, while the remaining 36.9% is influenced by other factors not examined in this study. The t-test results indicate that work motivation (t-count 4.887 > t-table 1.67356) and work orientation (t-count 3.787 > t-table 1.67356) have a positive and significant effect on employee performance. Furthermore, the F-test results show that work motivation and work orientation simultaneously have a significant effect on employee performance with an F-count of 45.381 > F-table 3.17 and a significance level of 0.000 < 0.05.]]>
<![CDATA[The Influence of Leadership and Human Resource Management on Employee Performance at the Housing, Settlement Areas, and Environmental Office of Sibolga City ]]>
<![CDATA[Dharma Wangsa, Sheha Mutiah Syah]]>;
<![CDATA[Ambarita, Rosmita]]>;
<![CDATA[Sihite, Tiurlina Hasmawati]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 02 (2026): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
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<![CDATA[This study aims to determine whether there is an influence of leadership and human resource management on employee performance at the Housing, Settlement Areas, and Environmental Office of Sibolga City. This research uses an associative causal research design with quantitative data presentation. The population consisted of 439 employees, and the sample was determined as 15% of the total population, resulting in 66 respondents. The data were analyzed using the multiple linear regression analysis method with the assistance of the SPSS data processing application. The results of the study indicate that the correlation between the leadership variable and the human resource management variable with the employee performance variable obtained values of 0.753 and 0.699, which are categorized as very strong and strong correlations. The coefficient of determination shows that leadership and human resource management simultaneously influence employee performance by 64.7%. Furthermore, the t-test results show significant values of 5.588 for leadership and 4.089 for human resource management, where these values are greater than the t-table value of 1.998. Therefore, since t-count > t-table, it can be concluded that the variables of leadership and human resource management have a positive and significant partial effect on employee performance.]]>
<![CDATA[The Effect of Competence and Job Placement on Employee Performance at the Regional Revenue and Asset Management Agency of Sibolga City ]]>
<![CDATA[Hutagalung, Widya Putri Hasanah]]>;
<![CDATA[Kaharuddin, Kaharuddin]]>;
<![CDATA[Pohan, Khairil Safli]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 02 (2026): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
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<![CDATA[This study aims to analyze the influence of competence and job placement on employee performance at the Regional Revenue, Finance, and Asset Management Agency (BPKAD) of Sibolga City. The research sample consisted of 60 employees selected through purposive sampling. Data were collected using a questionnaire that had been tested for validity and reliability and were analyzed using multiple linear regression. The results indicate that competence has a strong correlation with performance (r = 0.740), while job placement has a correlation of 0.667. Simultaneously, competence and job placement contribute 63.9% to employee performance. The t-test and F-test results show that both variables significantly influence performance, either partially or simultaneously. These findings highlight the importance of employee competence development and appropriate job placement according to skills and job characteristics to enhance organizational performance.]]>
<![CDATA[The Influence of Service Quality and Customer Satisfaction on Customer Loyalty at Mak Lin Sibolga Cassava Chili Chips Business ]]>
<![CDATA[Telaumbanua, Martiani]]>;
<![CDATA[Koto, Mhd. Shafwan]]>;
<![CDATA[Irsyan, Andrian]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 02 (2026): Journal of Economics, Management and Accounting (JEMA) ]]>
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<![CDATA[This study aims to determine the effect of service quality and customer satisfaction on customer loyalty at the Mak Lin Sibolga Cassava Chili Chips Business. This research uses an explanatory research design with a quantitative approach. The population in this study consisted of customers of the Mak Lin Sibolga Cassava Chili Chips Business, with a sample of 48 respondents obtained through questionnaire distribution. The results of the study indicate that partially, service quality has a positive and significant effect on customer loyalty with a t-value of 3.957 > t-table of 2.014 and a significance value of 0.001 < 0.05. Customer satisfaction also has a positive and significant effect on customer loyalty with a t-value of 2.974 > t-table of 2.014 and a significance value of 0.005 < 0.05. Simultaneously, service quality and customer satisfaction have a positive and significant effect on customer loyalty with an F-value of 37.604 > F-table of 3.20 and a significance value of 0.001 < 0.05. Therefore, it can be concluded that improving service quality and customer satisfaction can increase customer loyalty at the Mak Lin Sibolga Cassava Chili Chips Business.]]>
<![CDATA[The Influence of Communication and Work Environment on Employee Performance at the Regional Revenue Agency UPTD of Pandan Revenue Management ]]>
<![CDATA[Napitupulu, Nelly Bahria]]>;
<![CDATA[Kaharuddin, Kaharuddin]]>;
<![CDATA[Ambarita, Rosmita]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 02 (2026): Journal of Economics, Management and Accounting (JEMA) ]]>
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<![CDATA[This study aims to examine the influence of communication and work environment on employee performance at the UPTD Regional Revenue Management of Pandan. This research employs a quantitative method with a descriptive approach. The research sample consists of 58 employees of UPTD Regional Revenue Management of Pandan, who were selected as respondents through a questionnaire survey. The results show that the coefficient of determination (R²) is 0.608, indicating that 60.8% of the variation in employee performance can be explained jointly by communication and work environment, while the remaining 39.2% is influenced by other factors outside the scope of this study, such as leadership, competence, motivational incentives, and supervision. The t-test results reveal that communication has a positive and significant effect on employee performance, with a t-value of 3.476 > t-table 2.00404 and a significance of 0.001 < 0.05. Likewise, the work environment positively and significantly affects employee performance, with a t-value of 3.709 > t-table 2.00404 and a significance of 0.000 < 0.05. Furthermore, the F-test shows an F-value of 42.682 > F-table 3.16 with a significance of 0.000 < 0.05, indicating that communication and work environment simultaneously have a positive and significant effect on employee performance. Based on these findings, it is recommended that UPTD Regional Revenue Management of Pandan continue to enhance effective communication and create a conducive work environment to support the improvement of employee performance.]]>
