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 Motivation and Communication on Employee Performance at the Inspectorate of Central Tapanuli Regency ]]>
<![CDATA[Panggabean, Pipi Ferida]]>;
<![CDATA[Kaharuddin, Kaharuddin]]>;
<![CDATA[Koto, Mhd. Shafwan]]>
<![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 examine the effect of work motivation and communication on employee performance at the Inspectorate of Central Tapanuli Regency. This research uses a quantitative research method with a descriptive approach. The sample in this study consisted of 37 employees of the Inspectorate of Central Tapanuli Regency who were selected through questionnaire distribution. The results show that work motivation and communication have a positive and significant effect on employee performance. The coefficient of determination (R²) is 0.739, indicating that 73.9% of the variation in employee performance is explained by work motivation and communication, while the remaining 26.1% is influenced by other factors not examined in this study. The partial test (t-test) shows that work motivation has a significant effect on employee performance (t = 3.105; p < 0.05), and communication also has a significant effect on employee performance (t = 6.306; p < 0.05). Furthermore, the simultaneous test (F-test) indicates that work motivation and communication together have a positive and significant effect on employee performance (F = 48.077; p < 0.05). These findings suggest that improving employee motivation and strengthening organizational communication can enhance employee performance within the institution.]]>
<![CDATA[The Effect of Supervision and Incentives on Employees’ Work Morale at the Regional Secretariat of Central Tapanuli Regency ]]>
<![CDATA[Siahaan, Iramayasari]]>;
<![CDATA[Kaharuddin, Kaharuddin]]>;
<![CDATA[Koto, Mhd. Shafwan]]>
<![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 the effect of supervision and incentives on employees’ work morale at the Regional Secretariat of Central Tapanuli Regency. The research method used in this study is a quantitative method with a descriptive approach. The population in this study consisted of employees at the Regional Secretariat of Central Tapanuli Regency, with a total sample of 91 respondents obtained through questionnaire distribution. The data analysis techniques used include validity test, reliability test, classical assumption test, multiple linear regression analysis, coefficient of determination, and hypothesis testing using the t-test and F-test. The results of the study show that the coefficient of determination (R²) value is 0.502, which means that 50.2% of the variation in employees’ work morale is jointly influenced by the supervision and incentive variables, while the remaining 49.8% is influenced by other factors not examined in this study, such as leadership, work environment, competence, facilities, coordination, and other factors. The results of the t-test indicate that supervision has a positive and significant effect on employees’ work morale with a t-count value of 2.489 greater than the t-table value of 1.98729 and a significance value of 0.015 less than 0.05. In addition, incentives also have a positive and significant effect on employees’ work morale with a t-count value of 5.775 greater than the t-table value of 1.98729 and a significance value of 0.000 less than 0.05. Furthermore, the results of the F-test show that the F-count value is 44.441 greater than the F-table value of 3.10 with a significance value of 0.000 less than 0.05. Thus, it can be concluded that supervision and incentives simultaneously have a positive and significant effect on employees’ work morale at the Regional Secretariat of Central Tapanuli Regency.]]>
<![CDATA[The Effect of Work Environment and Work Motivation on Employee Work Discipline at the Library and Archives Office of Central Tapanuli Regency ]]>
<![CDATA[Tanjung, Rendy Putra Efendi]]>;
<![CDATA[Panggabean, Sri Ayu Arta]]>
<![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 the effect of the work environment and work motivation on employee work discipline at the Library and Archives Office of Central Tapanuli Regency. The research method used is a quantitative method with a survey approach through the distribution of questionnaires to employees as respondents. Data analysis was carried out through validity tests, reliability tests, and classical assumption tests including normality, heteroscedasticity, and multicollinearity tests, as well as multiple linear regression analysis, correlation coefficient, coefficient of determination, t-test, and F-test. The results showed that all research instruments were valid and reliable and met the classical assumption requirements. The regression analysis produced the equation , indicating that the work environment has a negative effect on work discipline, while work motivation has a positive effect. However, based on the t-test results, both the work environment and work motivation partially have no significant effect on employee work discipline. Furthermore, the F-test results indicate that simultaneously the two independent variables also do not have a significant effect on work discipline. The coefficient of determination value of 16.2% indicates that work discipline can be explained by the work environment and work motivation variables by 16.2%, while the remaining 83.8% is influenced by other variables outside the research model.]]>
