Journal of Economics, Management and Accounting (JEMA)
type: channel
description: 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. Journal of Economics, Management and Accounting (JEMA) is published 2 times a year (December and June)
publisher: Devitara Innovations
language: en
publication name: Journal of Economics, Management and Accounting (JEMA)
issn: 3032-534X
items: The Influence of Work Climate and Job Satisfaction on Employee Performance at the Population Control and Family Planning Office of Sibolga City
items: The Effect of Supervision and Incentives on Employee Work Morale at the Class IV Sibolga Harbormaster and Port Authority Office
items: 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
items: The Influence of Personal Selling and Sales Promotion on Consumer Purchasing Decisions at Jafar Plaza Bangunan Tukka Store, Central Tapanuli Regency
items: The Influence of Motivation and Work Discipline on Employee Performance at the Sorkam Barat Subdistrict Office, Central Tapanuli Regency
items: Empowering Local Wisdom-Based Food Micro, Small, and Medium Enterprises (MSMEs) to Enhance Business Competitiveness in Ladang Bambu Village, Medan Tuntungan District, Indonesia
items: 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
items: The Effect of Work Environment and Work Motivation on Employee Work Discipline at the Library and Archives Office of Central Tapanuli Regency
items: The Effect of Supervision and Incentives on Employees’ Work Morale at the Regional Secretariat of Central Tapanuli Regency
items: The Influence of Work Motivation and Communication on Employee Performance at the Inspectorate of Central Tapanuli Regency
items: The Influence of Communication and Work Environment on Employee Performance at the Regional Revenue Agency UPTD of Pandan Revenue Management
items: The Influence of Service Quality and Customer Satisfaction on Customer Loyalty at Mak Lin Sibolga Cassava Chili Chips Business
items: The Effect of Competence and Job Placement on Employee Performance at the Regional Revenue and Asset Management Agency of Sibolga City
items: The Influence of Leadership and Human Resource Management on Employee Performance at the Housing, Settlement Areas, and Environmental Office of Sibolga City
items: The Effect of Work Motivation and Work Orientation on Employee Performance at the Education Office of Central Tapanuli Regency
items: The Effect of Operational Costs on Sales at Mujur Jaya Photocopy Business in Pandan, Central Tapanuli Regency
items: The Influence of Intellectual Ability and Integrity on Employee Job Performance at the National Land Agency Office of Central Tapanuli Regency
items: The Influence of Product Packaging and Product Conformity on Consumer Purchase Intention: Evidence from PT. Alam Jaya Wirasentosa Sibolga Branch
items: The Effect of Participative Leadership Style and Work Discipline on Employee Performance in Sosorgadong Subdistrict, Central Tapanuli Regency
items: The Influence of Work Ability and Work Ethic on Employee Performance at the Regional Disaster Management Agency of Sibolga City
items: The Influence of Service Quality and Brand Image on Increasing Mobile Phone Sales at Mitracell Store, Sibolga
items: Analysis of Leadership Style and Work Motivation on Employee Work Morale at the Social Affairs Office of Sibolga City
items: The Influence of Work Orientation and Work Motivation on Employee Performance at the Education Office of Central Tapanuli Regency
items: The Influence of Career Development and Job Satisfaction on Employee Performance at the Government Office of Tukka Subdistrict, Central Tapanuli Regency
items: The Influence of Service Quality and Price on Customer Loyalty at PT. Tri Sapta Jaya Sibolga
items: The Influence of Competence and Delegation of Authority on Employee Work Effectiveness at the Government Office of Sitahuis District, Central Tapanuli Regency
items: The Influence of User Interface, Perceived Ease of Use, and E-Service Quality on User Satisfaction in Using the BRImo Application among Surabaya Residents
items: The Use of Kledo Application in Job Order Costing Calculations at the Mahadi Konveksi
items: The Influence of Discipline and Teamwork on Employee Work Motivation at the Rasanae Barat District Office
items: The Effect of Liquidity and Solvency Ratios on Financial Performance at PT. Pegadaian (Persero)

The Influence of Work Climate and Job Satisfaction on Employee Performance at the Population Control and Family Planning Office of Sibolga City
type: item
description: 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.
subject: Articles
  topic: section
subject: work climate
  topic: keywords
subject: job satisfaction
  topic: keywords
subject: employee performance
  topic: keywords
subject: human resource management
  topic: keywords
subject: public sector organization
  topic: keywords
creator: Edogo Wahyu Laoli
creator: Sinta Veronika Hutabarat
rights: Copyright (c) 2026 Journal of Economics, Management and Accounting (JEMA)
date: 2026-07-12
publication date: 2026-07-12
starting page: 165
ending page: 174
doi: 10.65990/vjqfqq60

The Effect of Supervision and Incentives on Employee Work Morale at the Class IV Sibolga Harbormaster and Port Authority Office
type: item
description: 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.
subject: Articles
  topic: section
subject: supervision
  topic: keywords
subject: incentives
  topic: keywords
subject: work morale
  topic: keywords
subject: human resource management
  topic: keywords
subject: harbormaster office
  topic: keywords
creator: Jordi Bastian Hutagalung
creator: Mhd. Shafwan Koto
creator: Heriyawan Hutagalung
rights: Copyright (c) 2026 Journal of Economics, Management and Accounting (JEMA)
date: 2026-07-12
publication date: 2026-07-12
starting page: 159
ending page: 164
doi: 10.65990/y8cnbx20

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
type: item
description: 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.
subject: Articles
  topic: section
subject: intrinsic motivation
  topic: keywords
subject: democratic leadership style
  topic: keywords
subject: work ethic
  topic: keywords
subject: human resource management
  topic: keywords
subject: Civil Service Police Unit
  topic: keywords
creator: Juita Meliana Sitompul
creator: Mansur Tanjung
creator: Mhd. Shafwan Koto
rights: Copyright (c) 2026 Journal of Economics, Management and Accounting (JEMA)
date: 2026-07-12
publication date: 2026-07-12
starting page: 154
ending page: 158
doi: 10.65990/gzthmd13

The Influence of Personal Selling and Sales Promotion on Consumer Purchasing Decisions at Jafar Plaza Bangunan Tukka Store, Central Tapanuli Regency
type: item
description: 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.
subject: Articles
  topic: section
subject: Personal Selling
  topic: keywords
subject: Sales Promotion
  topic: keywords
subject: purchasing decision
  topic: keywords
subject: marketing
  topic: keywords
subject: consumer behavior
  topic: keywords
creator: Wina Adhela Panggabean
creator: Mansur Tanjung
creator: Dicky Syahputra Lubis
rights: Copyright (c) 2026 Journal of Economics, Management and Accounting (JEMA)
date: 2026-07-12
publication date: 2026-07-12
starting page: 148
ending page: 153
doi: 10.65990/7vvns451

The Influence of Motivation and Work Discipline on Employee Performance at the Sorkam Barat Subdistrict Office, Central Tapanuli Regency
type: item
description: 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.
subject: Articles
  topic: section
subject: motivation
  topic: keywords
subject: work discipline
  topic: keywords
subject: employee performance
  topic: keywords
subject: human resource management
  topic: keywords
subject: public service
  topic: keywords
creator: David Pransisco Sianturi
creator: Nelly Sinaga
creator: Rahmadiah Hanum
rights: Copyright (c) 2026 Journal of Economics, Management and Accounting (JEMA)
date: 2026-07-12
publication date: 2026-07-12
starting page: 143
ending page: 147
doi: 10.65990/t4zy9v28

Empowering Local Wisdom-Based Food Micro, Small, and Medium Enterprises (MSMEs) to Enhance Business Competitiveness in Ladang Bambu Village, Medan Tuntungan District, Indonesia
type: item
description: 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.
subject: Articles
  topic: section
subject: MSME empowerment
  topic: keywords
subject: local wisdom
  topic: keywords
subject: traditional food
  topic: keywords
subject: competitiveness
  topic: keywords
subject: digital marketing
  topic: keywords
creator: A M Hatuaon Sihite
creator: Ikwan Lubis
creator: Nurin Natiqoh Lubis
creator: Maringan Sianturi
rights: Copyright (c) 2026 Journal of Economics, Management and Accounting (JEMA)
date: 2026-07-11
publication date: 2026-07-11
starting page: 137
ending page: 142
doi: 10.65990/vawvbe97

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
type: item
description: 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.
subject: Articles
  topic: section
subject: raw material quality
  topic: keywords
subject: donut texture
  topic: keywords
subject: donut taste
  topic: keywords
subject: micro, small, and medium enterprises (MSMEs)
  topic: keywords
subject: product quality
  topic: keywords
creator: Ikwan Lubis
creator: A M Hatuaon Sihite
creator: Nurin Natiqoh Lubis
creator: Maringan Sianturi
rights: Copyright (c) 2026 Journal of Economics, Management and Accounting (JEMA)
date: 2026-07-14
publication date: 2026-07-14
starting page: 175
ending page: 179
doi: 10.65990/02jtn820

The Effect of Work Environment and Work Motivation on Employee Work Discipline at the Library and Archives Office of Central Tapanuli Regency
type: item
description: 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 <!-- [if gte msEquation 12]><m:oMath><m:r>Y</m:r><m:r>=39.105-0.337</m:r><m:sSub><m:sSubPr><m:ctrlPr></m:ctrlPr></m:sSubPr><m:e><m:r>X</m:r></m:e><m:sub><m:r>1</m:r></m:sub></m:sSub><m:r>+0.301</m:r><m:sSub><m:sSubPr><m:ctrlPr></m:ctrlPr></m:sSubPr><m:e><m:r>X</m:r></m:e><m:sub><m:r>2</m:r></m:sub></m:sSub></m:oMath><![endif]--> <span lang="EN-US" style="font-size: 11.0pt; line-height: 107%; font-family: 'Calibri',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; position: relative; top: 3.0pt; mso-text-raise: -3.0pt; mso-font-kerning: 0pt; mso-ligatures: none; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;"> , 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 si…
subject: Articles
  topic: section
subject: work environment
  topic: keywords
subject: work motivation
  topic: keywords
subject: work discipline
  topic: keywords
creator: Rendy Putra Efendi Tanjung
creator: Sri Ayu Arta Panggabean
rights: Copyright (c) 2026 Journal of Economics, Management and Accounting (JEMA)
date: 2026-03-11
publication date: 2026-03-11
starting page: 132
ending page: 136

The Effect of Supervision and Incentives on Employees’ Work Morale at the Regional Secretariat of Central Tapanuli Regency
type: item
description: 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.
subject: Articles
  topic: section
subject: Supervision
  topic: keywords
subject: Incentives
  topic: keywords
subject: Work Morale
  topic: keywords
creator: Iramayasari Siahaan
creator: Kaharuddin Kaharuddin
creator: Mhd. Shafwan Koto
rights: Copyright (c) 2026 Journal of Economics, Management and Accounting (JEMA)
date: 2026-03-11
publication date: 2026-03-11
starting page: 121
ending page: 126

The Influence of Work Motivation and Communication on Employee Performance at the Inspectorate of Central Tapanuli Regency
type: item
description: 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.
subject: Articles
  topic: section
subject: work motivation
  topic: keywords
subject: communication
  topic: keywords
subject: employee performance
  topic: keywords
creator: Pipi Ferida Panggabean
creator: Kaharuddin Kaharuddin
creator: Mhd. Shafwan Koto
rights: Copyright (c) 2026 Journal of Economics, Management and Accounting (JEMA)
date: 2026-03-11
publication date: 2026-03-11
starting page: 116
ending page: 120

The Influence of Communication and Work Environment on Employee Performance at the Regional Revenue Agency UPTD of Pandan Revenue Management
type: item
description: 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.
subject: Articles
  topic: section
subject: Communication
  topic: keywords
subject: Work Environment
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Nelly Bahria Napitupulu
creator: Kaharuddin Kaharuddin
creator: Rosmita Ambarita
rights: Copyright (c) 2026 Journal of Economics, Management and Accounting (JEMA)
date: 2026-03-11
publication date: 2026-03-11
starting page: 110
ending page: 115

The Influence of Service Quality and Customer Satisfaction on Customer Loyalty at Mak Lin Sibolga Cassava Chili Chips Business
type: item
description: 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.
subject: Articles
  topic: section
subject: service quality
  topic: keywords
subject: customer satisfaction
  topic: keywords
subject: customer loyalty
  topic: keywords
creator: Martiani Telaumbanua
creator: Mhd. Shafwan Koto
creator: Andrian Irsyan
rights: Copyright (c) 2026 Journal of Economics, Management and Accounting (JEMA)
date: 2026-03-11
publication date: 2026-03-11
starting page: 104
ending page: 109

The Effect of Competence and Job Placement on Employee Performance at the Regional Revenue and Asset Management Agency of Sibolga City
type: item
description: 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.
subject: Articles
  topic: section
subject: competence
  topic: keywords
subject: job placement
  topic: keywords
subject: employee performance
  topic: keywords
subject: BPKAD Sibolga
  topic: keywords
creator: Widya Putri Hasanah Hutagalung
creator: Kaharuddin Kaharuddin
creator: Khairil Safli Pohan
rights: Copyright (c) 2026 Journal of Economics, Management and Accounting (JEMA)
date: 2026-03-11
publication date: 2026-03-11
starting page: 127
ending page: 131

The Influence of Leadership and Human Resource Management on Employee Performance at the Housing, Settlement Areas, and Environmental Office of Sibolga City
type: item
description: 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.
subject: Articles
  topic: section
subject: Leadership
  topic: keywords
subject: Human Resource Management
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Sheha Mutiah Syah Dharma Wangsa
creator: Rosmita Ambarita
creator: Tiurlina Hasmawati Sihite
rights: Copyright (c) 2026 Journal of Economics, Management and Accounting (JEMA)
date: 2026-03-11
publication date: 2026-03-11
starting page: 98
ending page: 103

The Effect of Work Motivation and Work Orientation on Employee Performance at the Education Office of Central Tapanuli Regency
type: item
description: 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.
subject: Articles
  topic: section
subject: employee performance
  topic: keywords
subject: work motivation
  topic: keywords
subject: work orientation
  topic: keywords
creator: Margaretha Lubis
creator: Mansur Tanjung
creator: Dicky Syahputra Lubis
rights: Copyright (c) 2025 Journal of Economics, Management and Accounting (JEMA)
date: 2026-03-11
publication date: 2026-03-11
starting page: 92
ending page: 97

The Effect of Operational Costs on Sales at Mujur Jaya Photocopy Business in Pandan, Central Tapanuli Regency
type: item
description: 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.
subject: Articles
  topic: section
subject: operational costs
  topic: keywords
subject: sales
  topic: keywords
subject: photocopy business
  topic: keywords
creator: Berli Anni Br Siburian
creator: Rifka Hadia Lubis
creator: Hadijah Sipahutar
rights: Copyright (c) 2025 Journal of Economics, Management and Accounting (JEMA)
date: 2026-03-11
publication date: 2026-03-11
starting page: 87
ending page: 91

The Influence of Intellectual Ability and Integrity on Employee Job Performance at the National Land Agency Office of Central Tapanuli Regency
type: item
description: 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.
subject: Articles
  topic: section
subject: intellectual ability
  topic: keywords
subject: integrity
  topic: keywords
subject: employee performance
  topic: keywords
subject: work achievement
  topic: keywords
creator: Alvi Suraiyah Hutauruk
rights: Copyright (c) 2025 Journal of Economics, Management and Accounting (JEMA)
date: 2026-03-01
publication date: 2026-03-01
starting page: 82
ending page: 86

The Influence of Product Packaging and Product Conformity on Consumer Purchase Intention: Evidence from PT. Alam Jaya Wirasentosa Sibolga Branch
type: item
description: 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.
subject: Articles
  topic: section
subject: product packaging
  topic: keywords
subject: product conformity
  topic: keywords
subject: purchase intention
  topic: keywords
creator: Yuliana Susanti Adelina Marbun
rights: Copyright (c) 2025 Journal of Economics, Management and Accounting (JEMA)
date: 2026-03-01
publication date: 2026-03-01
starting page: 78
ending page: 81

The Effect of Participative Leadership Style and Work Discipline on Employee Performance in Sosorgadong Subdistrict, Central Tapanuli Regency
type: item
description: 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.
subject: Articles
  topic: section
subject: participative leadership style
  topic: keywords
subject: work discipline
  topic: keywords
subject: employee performance
  topic: keywords
subject: multiple linear regression
  topic: keywords
creator: Rido Permana Simanjuntak
rights: Copyright (c) 2025 Journal of Economics, Management and Accounting (JEMA)
date: 2026-03-01
publication date: 2026-03-01
starting page: 72
ending page: 77

The Influence of Work Ability and Work Ethic on Employee Performance at the Regional Disaster Management Agency of Sibolga City
type: item
description: 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.
subject: Articles
  topic: section
subject: Work Ability
  topic: keywords
subject: Work Ethic
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: Multiple Linear Regression
  topic: keywords
subject: Human Resource Management
  topic: keywords
subject: Public Organization
  topic: keywords
creator: Alifia Chairunnisa Situmeang
creator: Nelly Azwarni Sinaga
creator: Muhammad Iqbal Batubara
rights: Copyright (c) 2025 Journal of Economics, Management and Accounting (JEMA)
date: 2026-03-01
publication date: 2026-03-01
starting page: 64
ending page: 71

The Influence of Service Quality and Brand Image on Increasing Mobile Phone Sales at Mitracell Store, Sibolga
type: item
description: 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).
subject: Articles
  topic: section
subject: Service Quality
  topic: keywords
subject: Brand Image
  topic: keywords
subject: Sales
  topic: keywords
creator: Tiorida Pandiangan
creator: Safriadi Pohan
creator: Yusi Tri Utari Panggabean
rights: Copyright (c) 2025 Journal of Economics, Management and Accounting (JEMA)
date: 2026-02-22
publication date: 2026-02-22
starting page: 57
ending page: 63

Analysis of Leadership Style and Work Motivation on Employee Work Morale at the Social Affairs Office of Sibolga City
type: item
description: 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.
subject: Articles
  topic: section
subject: Leadership Style
  topic: keywords
subject: Work Motivation
  topic: keywords
subject: Work Morale
  topic: keywords
creator: Tika Irawana Hutagalung
creator: Nelly Azwarni Sinaga
creator: Muhammad Iqbal Batubara
rights: Copyright (c) 2025 Journal of Economics, Management and Accounting (JEMA)
date: 2026-02-22
publication date: 2026-02-22
starting page: 51
ending page: 56

The Influence of Work Orientation and Work Motivation on Employee Performance at the Education Office of Central Tapanuli Regency
type: item
description: 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.
subject: Articles
  topic: section
subject: Employee Performance
  topic: keywords
subject: Work Motivation
  topic: keywords
subject: Work Orientation
  topic: keywords
creator: Deby Seftiani Tanjung
creator: Azriadi Tanjung
rights: Copyright (c) 2025 Journal of Economics, Management and Accounting (JEMA)
date: 2026-02-14
publication date: 2026-02-14
starting page: 39
ending page: 50

The Influence of Career Development and Job Satisfaction on Employee Performance at the Government Office of Tukka Subdistrict, Central Tapanuli Regency
type: item
description: 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.
subject: Articles
  topic: section
subject: Career Development
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: Human Resource Management
  topic: keywords
subject: Tukka Subdistrict Government
  topic: keywords
creator: Renita Tiurmaida Panjaitan
creator: Nelly Azwarni Sinaga
creator: Muhammad Iqbal Batubara
rights: Copyright (c) 2025 Journal of Economics, Management and Accounting (JEMA)
date: 2026-02-13
publication date: 2026-02-13
starting page: 29
ending page: 38

The Influence of Service Quality and Price on Customer Loyalty at PT. Tri Sapta Jaya Sibolga
type: item
description: 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.
subject: Articles
  topic: section
subject: Service Quality
  topic: keywords
subject: Distribution
  topic: keywords
subject: Price
  topic: keywords
subject: Customer Loyalty
  topic: keywords
subject: PT. Tri Sapta Jaya Sibolga
  topic: keywords
subject: Coefficient of determination.
  topic: keywords
creator: Rina Anjela
rights: Copyright (c) 2025 Journal of Economics, Management and Accounting (JEMA)
date: 2026-02-12
publication date: 2026-02-12
starting page: 20
ending page: 28

The Influence of Competence and Delegation of Authority on Employee Work Effectiveness at the Government Office of Sitahuis District, Central Tapanuli Regency
type: item
description: 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
subject: Articles
  topic: section
subject: Competence
  topic: keywords
subject: Delegation of Authority
  topic: keywords
subject: Work Effectiveness
  topic: keywords
subject: Sitahuis District Government
  topic: keywords
creator: Natan Hesekel Tarihoran
creator: Nelly Azwarni Sinaga
creator: Muhammad Iqbal Batubara
rights: Copyright (c) 2025 Journal of Economics, Management and Accounting (JEMA)
date: 2026-02-12
publication date: 2026-02-12
starting page: 8
ending page: 19

The Influence of User Interface, Perceived Ease of Use, and E-Service Quality on User Satisfaction in Using the BRImo Application among Surabaya Residents
type: item
description: 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.
subject: Articles
  topic: section
subject: User Inteface
  topic: keywords
subject: Perceived Ease of Use
  topic: keywords
subject: E - Servise Quality,
  topic: keywords
subject: User Satisfaction
  topic: keywords
creator: Abdul Rochim
creator: Saqofa Nabilah Aini
rights: Copyright (c) 2025 Journal of Economics, Management and Accounting (JEMA)
date: 2026-02-11
publication date: 2026-02-11
starting page: 1
ending page: 7

The Use of Kledo Application in Job Order Costing Calculations at the Mahadi Konveksi
type: item
description: MSMEs are a vital pillar of the Indonesian economy, yet many still face challenges in financial management. One common challenge is manual record-keeping, which is prone to errors and takes a long time. This reserach aims to analyze the implementation of the cloud-based accounting application Kledo at the Mahadi Konveksi MSME in Blitar, specifically in calculating job order costing. The research method used was descriptive qualitative with a case reserach approach. Data were obtained through observation, interviews, and documentation of financial reports for the January–June 2023 period. The results show that implementing Kledo provides several tangible benefits for Mahadi Konveksi. The transaction recording process is faster and more organized, while the calculation of job order cost is more accurate than manual methods. Furthermore, the resulting financial reports are more transparent and easier to understand, allowing them to be used directly as a basis for business decision-making. However, challenges were still encountered in the initial stages, such as employee adaptation to the new system and dependence on the internet network. These challenges are temporary and can be overcome through training and infrastructure improvements. Overall, this reserach confirms that the Kledo application can be a practical solution to improve the efficiency, accuracy, and professionalism of MSME financial management.
subject: Articles
  topic: section
subject: MSMEs
  topic: keywords
subject: Digital Accounting
  topic: keywords
subject: Kledo
  topic: keywords
subject: Financial Reports
  topic: keywords
subject: Job Order Costing
  topic: keywords
creator: Sulik Sofinda
creator: Sugeng Santoso
rights: Copyright (c) 2025 Journal of Economics, Management and Accounting (JEMA)
date: 2025-10-25
publication date: 2025-10-25
starting page: 87
ending page: 91

The Influence of Discipline and Teamwork on Employee Work Motivation at the Rasanae Barat District Office
type: item
description: This study aims to analyze the influence of work discipline and teamwork on employee motivation at the Rasanae Barat District Office. The research employed a quantitative approach using questionnaires distributed to employees as respondents. Data were analyzed using multiple linear regression to determine the relationship and contribution of independent variables to the dependent variable. The results indicate that work discipline and teamwork significantly affect employee motivation, with a contribution rate of 90.4%. These findings highlight that enhancing discipline and team synergy can optimally improve employees’ work motivation. The study also recommends strengthening work regulations, continuous coaching, and developing effective communication and collaboration among employees to foster a professional work culture. Future research is suggested to include additional variables such as leadership, work environment, or compensation to obtain a more comprehensive understanding of factors influencing work motivation.
subject: Articles
  topic: section
subject: discipline
  topic: keywords
subject: teamwork
  topic: keywords
subject: work motivation
  topic: keywords
subject: employees
  topic: keywords
subject: public organization
  topic: keywords
creator: Gufran Zaelani
creator: Mawar Hidayanti
creator: Firmansyah Kusumayadin
rights: Copyright (c) 2025 Journal of Economics, Management and Accounting (JEMA)
date: 2025-09-04
publication date: 2025-09-04
starting page: 80
ending page: 86

The Effect of Liquidity and Solvency Ratios on Financial Performance at PT. Pegadaian (Persero)
type: item
description: This study examines the effect of liquidity and solvency ratios on the financial performance of PT Pegadaian (Persero), focusing on Return on Equity (ROE) as the profitability indicator. The independent variables analyzed are Quick Ratio (QR), Debt to Assets Ratio (DAR), and Debt to Equity Ratio (DER). Using a quantitative associative approach, the study employs secondary data from annual financial statements of PT Pegadaian (Persero) for the period 2014–2023. Data were analyzed using multiple linear regression, supported by classical assumption tests, correlation, and determination coefficient analysis. The results indicate that QR, DAR, and DER, both individually and simultaneously, do not significantly influence ROE. This suggests that liquidity and solvency are not the primary determinants of the company’s profitability, with operational efficiency, product innovation, and marketing strategies likely playing a more dominant role. These findings imply that management should maintain financial ratio stability while emphasizing business strategies that enhance profitability. Future research is recommended to expand the study period and sample, incorporate additional financial variables such as ROA, NPM, Current Ratio (CR), and Operating Cash Flow, and utilize more comprehensive analytical methods, including panel data regression or comparative analysis with similar financial service companies.
subject: Articles
  topic: section
subject: Quick Ratio
  topic: keywords
subject: Debt to Assets Ratio
  topic: keywords
subject: Debt to Equity Ratio
  topic: keywords
subject: Return on Equity
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: PT Pegadaian
  topic: keywords
creator: Anna Bella Thaliya
creator: Aliah Pratiwi
creator: Nurul Huda
rights: Copyright (c) 2025 Journal of Economics, Management and Accounting (JEMA)
date: 2025-09-01
publication date: 2025-09-01
starting page: 73
ending page: 79