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Journal of Economics, Management and Accounting (JEMA)
Published by Cv. Devi Tara Innovations
ISSN : -     EISSN : 3032534X     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 84 Documents
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The Influence of Work Motivation and Communication on Employee Performance at the Inspectorate of Central Tapanuli Regency Pipi Ferida Panggabean; Kaharuddin Kaharuddin; Mhd. Shafwan Koto
Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 02 (2026): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.
The Effect of Supervision and Incentives on Employees’ Work Morale at the Regional Secretariat of Central Tapanuli Regency Iramayasari Siahaan; Kaharuddin Kaharuddin; Mhd. Shafwan Koto
Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 02 (2026): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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Abstract

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.
The Effect of Work Environment and Work Motivation on Employee Work Discipline at the Library and Archives Office of Central Tapanuli Regency Rendy Putra Efendi Tanjung; Sri Ayu Arta Panggabean
Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 02 (2026): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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Abstract

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.
The Effect of Raw Material Quality on Donut Texture and Taste: A Case Study of a Donut Micro, Small, and Medium Enterprise (MSME) in Naga Timbul Village Ikwan Lubis; A M Hatuaon Sihite; Nurin Natiqoh Lubis; Maringan Sianturi
Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 02 (2026): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65990/02jtn820

Abstract

Raw material quality is one of the key factors determining the quality of food products, particularly in the bakery industry. The donut-producing Micro, Small, and Medium Enterprise (MSME) in Naga Timbul Village faces several challenges in maintaining product consistency due to variations in the quality of raw materials used during the production process. This study aims to analyze the influence of raw material quality on the texture and taste of donuts produced by the MSME in Naga Timbul Village, Tanjung Morawa District, Deli Serdang Regency. This research employed a qualitative approach using a descriptive method. Data were collected through direct observations, semi-structured interviews with the business owner and employees, and documentation of the production process. Data were analyzed using the interactive model of data analysis, including data reduction, data display, and conclusion drawing. The findings indicate that the quality of raw materials, particularly wheat flour, yeast, sugar, eggs, margarine, and cooking oil, significantly influences the texture and taste of the donuts. The use of high-quality raw materials produces donuts with a softer texture, better elasticity, more appealing aroma, and superior flavor preferred by consumers. In addition, appropriate fermentation and frying processes contribute to maintaining consistent product quality. The study concludes that effective raw material quality control and proper production practices are essential for improving product quality, increasing customer satisfaction, and enhancing the competitiveness of MSMEs. The findings are expected to provide practical recommendations for MSME owners in implementing sustainable quality control practices to improve product performance and business competitiveness.
Empowering Local Wisdom-Based Food Micro, Small, and Medium Enterprises (MSMEs) to Enhance Business Competitiveness in Ladang Bambu Village, Medan Tuntungan District, Indonesia A M Hatuaon Sihite; Ikwan Lubis; Nurin Natiqoh Lubis; Maringan Sianturi
Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 02 (2026): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65990/vawvbe97

Abstract

Local wisdom-based Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in promoting local economic growth while preserving cultural heritage. This study aims to analyze the current condition of local food-based MSMEs, identify the challenges faced by business actors, and formulate empowerment strategies to improve their competitiveness in Ladang Bambu Village, Medan Tuntungan District. This research employed a qualitative approach using a case study method. Data were collected through observations, in-depth interviews, and documentation involving MSME owners, village officials, and related stakeholders. Data were analyzed descriptively through data reduction, data presentation, and conclusion drawing. The findings indicate that local wisdom-based food MSMEs possess significant development potential through the utilization of local raw materials and the preservation of traditional culinary products. However, several obstacles remain, including limited managerial capabilities, low product innovation, inadequate digital marketing skills, and restricted access to business financing. Recommended empowerment strategies include entrepreneurship training, business management mentoring, product and packaging innovation, utilization of digital technology for marketing, and strengthening collaboration among local governments, higher education institutions, and MSME actors. The implementation of these strategies is expected to enhance MSME competitiveness, expand market access, increase community income, and preserve local wisdom as a valuable cultural identity.
The Influence of Motivation and Work Discipline on Employee Performance at the Sorkam Barat Subdistrict Office, Central Tapanuli Regency David Pransisco Sianturi; Nelly Sinaga; Rahmadiah Hanum
Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 02 (2026): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65990/t4zy9v28

Abstract

This study aims to analyze the influence of motivation and work discipline on employee performance at the Sorkam Barat Subdistrict Office, Central Tapanuli Regency. Employee performance is one of the key factors in achieving effective and high-quality public services. Low levels of motivation and work discipline are suspected to be contributing factors to the suboptimal performance of employees in carrying out their duties and responsibilities. This research employs a quantitative approach with an associative research method. The population consists of 74 individuals, including civil servants (ASN), honorary staff, and village officials. The sampling technique used is a saturated sampling method, in which the entire population is selected as respondents. Data were collected through the distribution of questionnaires using a Likert scale, while data analysis was conducted using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination with the assistance of SPSS software. The results indicate that motivation and work discipline have a positive and significant effect on employee performance. Both partially and simultaneously, these independent variables are able to improve employee performance at the Sorkam Barat Subdistrict Office, Central Tapanuli Regency. Therefore, enhancing motivation through rewards, leadership support, and consistent enforcement of work discipline is an important strategy for improving the quality of public services.
The Influence of Personal Selling and Sales Promotion on Consumer Purchasing Decisions at Jafar Plaza Bangunan Tukka Store, Central Tapanuli Regency Wina Adhela Panggabean; Mansur Tanjung; Dicky Syahputra Lubis
Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 02 (2026): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65990/7vvns451

Abstract

Increasing competition in the building materials retail sector requires businesses to implement effective marketing strategies to enhance consumers' purchasing decisions. This study aims to analyze the effects of personal selling and sales promotion on consumer purchasing decisions at Jafar Plaza Bangunan Tukka Store, Central Tapanuli Regency, both partially and simultaneously. This study employed a quantitative approach with an associative research design. The sample consisted of 40 respondents selected using an accidental sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with IBM SPSS Statistics version 27. The results showed that the regression equation was Y = 4.319 + 0.427X₁ + 0.447X₂. Partially, personal selling had a positive and significant effect on purchasing decisions (t = 2.679; p = 0.011), while sales promotion also had a positive and significant effect on purchasing decisions (t = 3.824; p < 0.001). Simultaneously, personal selling and sales promotion had a positive and significant effect on consumer purchasing decisions (F = 20.532; p < 0.001). These findings indicate that improving salespersons' interaction quality and implementing well-designed sales promotion programs can significantly increase consumer purchasing decisions at Jafar Plaza Bangunan Tukka Store, Central Tapanuli Regency.
The Influence of Intrinsic Motivation and Democratic Leadership Style on Employees' Work Ethic: Evidence from the Civil Service Police Unit of Central Tapanuli Regency, Indonesia Juita Meliana Sitompul; Mansur Tanjung; Mhd. Shafwan Koto
Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 02 (2026): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65990/gzthmd13

Abstract

This study aims to analyze the influence of intrinsic motivation and democratic leadership style on employees' work ethic at the Civil Service Police Unit (SATPOL PP) of Central Tapanuli Regency. The study employed a quantitative approach with an associative research design. The population consisted of 302 employees, while 76 respondents were selected as the research sample using a sampling technique. Data were collected through Likert-scale questionnaires, interviews, documentation, and literature review. Data analysis was conducted using multiple linear regression with IBM SPSS Statistics version 21, including validity testing, reliability testing, classical assumption testing, partial (t-test), simultaneous (F-test), and coefficient of determination (R²). The results indicate that intrinsic motivation has a positive and significant effect on employees' work ethic, with a t-value of 4.950 and a significance value of 0.000. Democratic leadership style also has a positive and significant effect on employees' work ethic, with a t-value of 3.479 and a significance value of 0.001. Simultaneously, intrinsic motivation and democratic leadership style significantly influence employees' work ethic, with an F-value of 45.039 and a significance value of 0.000. The coefficient of determination (R²) of 0.552 indicates that intrinsic motivation and democratic leadership style explain 55.2% of the variance in employees' work ethic, while the remaining 44.8% is influenced by other variables outside the research model. These findings imply that strengthening employees' intrinsic motivation and implementing a democratic leadership style are important strategies for improving employees' work ethic within public sector organizations.
The Effect of Supervision and Incentives on Employee Work Morale at the Class IV Sibolga Harbormaster and Port Authority Office Jordi Bastian Hutagalung; Mhd. Shafwan Koto; Heriyawan Hutagalung
Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 02 (2026): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65990/y8cnbx20

Abstract

This study aims to examine the effect of supervision and incentives on employee work morale at the Class IV Sibolga Harbormaster and Port Authority Office (KSOP). The research employed a quantitative approach using a descriptive method. The population consisted of 57 employees, all of whom were selected as respondents using a saturated sampling technique. Data were collected through questionnaires, observations, interviews, and documentation. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination with IBM SPSS Statistics version 27. The results indicate that supervision has a positive and significant effect on employee work morale, with a calculated t-value of 3.591 and a significance value of 0.001. Incentives also have a positive and significant effect on employee work morale, with a calculated t-value of 4.652 and a significance value of 0.001. Simultaneously, supervision and incentives significantly influence employee work morale, as indicated by an F-value of 47.590 and a coefficient of determination (R²) of 63.8%. These findings suggest that improving the effectiveness of supervision and implementing a fair incentive system can enhance employee work morale, thereby supporting better organizational performance and public service quality at the Class IV Sibolga Harbormaster and Port Authority Office.
The Influence of Work Climate and Job Satisfaction on Employee Performance at the Population Control and Family Planning Office of Sibolga City Edogo Wahyu Laoli; Sinta Veronika Hutabarat
Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 02 (2026): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65990/vjqfqq60

Abstract

This study aims to analyze the effect of work climate and job satisfaction on employee performance at the Population Control and Family Planning Office of Sibolga City. The research employed a quantitative approach using a descriptive correlational method. The study population consisted of 35 employees, all of whom were selected as respondents using a total sampling technique. Data were collected through a Likert-scale questionnaire that had passed validity and reliability testing. Data analysis was conducted using multiple linear regression preceded by classical assumption tests, including normality, heteroscedasticity, and multicollinearity tests. The findings revealed that the work climate had a very weak negative relationship with employee performance, with a regression coefficient of −0.187 and a t-value of −1.104 (p > 0.05), while job satisfaction showed a regression coefficient of 0.259 with a t-value of 1.598 (p > 0.05). Simultaneously, work climate and job satisfaction did not have a significant effect on employee performance, as indicated by an F-value of 1.427 (p > 0.05). The coefficient of determination (R² = 0.080) indicates that both independent variables explain only 8.0% of the variation in employee performance, whereas the remaining 92.0% is influenced by other variables not included in the research model. These findings suggest that improving employee performance in public sector organizations requires not only a conducive work climate and higher job satisfaction but also attention to other determinants such as leadership, work motivation, discipline, organizational culture, competence, and organizational commitment. The findings are expected to provide practical implications for public organizations in developing more effective human resource management strategies to improve public service performance.

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