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. Journal of Economics, Management and Accounting (JEMA) is published 2 times a year (December and June)
The Effect of Work Environment and Work Motivation on Employee Work Discipline at the Library and Archives Office of Central Tapanuli Regency
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 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.
Copyright (c) 2026 Journal of Economics, Management and Accounting (JEMA)
The Effect of Supervision and Incentives on Employees’ Work Morale at the Regional Secretariat of Central Tapanuli Regency
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 Influence of Work Motivation and Communication on Employee Performance at the Inspectorate of Central Tapanuli Regency
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 Influence of Communication and Work Environment on Employee Performance at the Regional Revenue Agency UPTD of Pandan Revenue Management
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.
The Influence of Service Quality and Customer Satisfaction on Customer Loyalty at Mak Lin Sibolga Cassava Chili Chips Business
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.
The Effect of Competence and Job Placement on Employee Performance at the Regional Revenue and Asset Management Agency of Sibolga City
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.
The Influence of Leadership and Human Resource Management on Employee Performance at the Housing, Settlement Areas, and Environmental Office of Sibolga City
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.
The Effect of Work Motivation and Work Orientation on Employee Performance at the Education Office of Central Tapanuli Regency
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.
Copyright (c) 2025 Journal of Economics, Management and Accounting (JEMA)
The Effect of Operational Costs on Sales at Mujur Jaya Photocopy Business in Pandan, Central Tapanuli Regency
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.
The Influence of Intellectual Ability and Integrity on Employee Job Performance at the National Land Agency Office of Central Tapanuli Regency
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.
The Influence of Product Packaging and Product Conformity on Consumer Purchase Intention: Evidence from PT. Alam Jaya Wirasentosa Sibolga Branch
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.
The Effect of Participative Leadership Style and Work Discipline on Employee Performance in Sosorgadong Subdistrict, Central Tapanuli Regency
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.
The Influence of Work Ability and Work Ethic on Employee Performance at the Regional Disaster Management Agency of Sibolga City
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.
The Influence of Service Quality and Brand Image on Increasing Mobile Phone Sales at Mitracell Store, Sibolga
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).
Analysis of Leadership Style and Work Motivation on Employee Work Morale at the Social Affairs Office of Sibolga City
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.
The Influence of Work Orientation and Work Motivation on Employee Performance at the Education Office of Central Tapanuli Regency
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.
The Influence of Career Development and Job Satisfaction on Employee Performance at the Government Office of Tukka Subdistrict, Central Tapanuli Regency
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.
The Influence of Service Quality and Price on Customer Loyalty at PT. Tri Sapta Jaya Sibolga
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.
The Influence of Competence and Delegation of Authority on Employee Work Effectiveness at the Government Office of Sitahuis District, Central Tapanuli Regency
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
The Influence of User Interface, Perceived Ease of Use, and E-Service Quality on User Satisfaction in Using the BRImo Application among Surabaya Residents
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.
The Use of Kledo Application in Job Order Costing Calculations at the Mahadi Konveksi
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.
The Influence of Discipline and Teamwork on Employee Work Motivation at the Rasanae Barat District Office
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.
The Effect of Liquidity and Solvency Ratios on Financial Performance at PT. Pegadaian (Persero)
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.
The Effect of Sales Growth, Profit Growth, and Firm Size on Stock Prices at PT Indofood (CBP) Sukses Makmur Tbk
This study aims to analyze the influence of sales growth, profit growth, and company size on stock prices at PT Indofood (CBP) Sukses Makmur Tbk. The research is motivated by the importance of financial performance indicators in determining stock price movements, as investors often use these variables to evaluate company value. The study employs a quantitative approach using secondary data from the company’s financial reports and stock market performance. Multiple linear regression is applied to test the effect of the independent variables on the dependent variable. The findings show that sales growth and profit growth have a significant positive effect on stock prices, while company size does not show a significant influence. These results indicate that investors pay more attention to financial performance related to growth factors rather than company size in making investment decisions.
The Influence of Barbershop Interior Design Elements on Visitor Comfort (Case Study at Chaptain Barbershop)
This study aims to analyze the influence of interior design elements on visitor comfort at Chaptain Barbershop. The design elements examined include lighting, color, spatial layout, air circulation, and furniture. The research employed a quantitative approach using a questionnaire distributed to 100 respondents who are customers of Chaptain Barbershop. The collected data were analyzed using validity and reliability tests, multiple linear regression, as well as F-test and t-test to examine the hypotheses. The results indicate that lighting, spatial layout, and furniture have a significant effect on visitor comfort, while color and air circulation also have an impact but are less dominant. Simultaneously, all five interior design elements positively contribute to visitor comfort. These findings highlight the importance of proper interior design arrangements in enhancing the quality of customer experience in service spaces.
An Analysis of the Control Environment and Whistleblowing Mechanisms on Fraudulent Practices by Village Government Officials in Bangka La’o, Manggarai Regency
This study was conducted at the Bangka La’o Village Office, Manggarai Regency, using primary and secondary qualitative data obtained through observation, interviews, and documentation. Data analysis followed the stages of collection, reduction, presentation, and conclusion drawing. The findings reveal that the control environment in Bangka La’o Village is highly unconducive, which has facilitated fraudulent practices by village officials. The seven indicators of the control environment are interrelated and contribute to the weakness of the oversight system. Furthermore, the presence of whistleblowers has proven effective in uncovering fraud cases, encouraging follow-up actions, and raising awareness among both village officials and the community in monitoring the village governance system. Based on these results, it is recommended that the village government strengthen internal control in accordance with the Ministry of Home Affairs Regulation No. 20 of 2018, enhance public awareness of whistleblowing, and establish a reporting system that ensures whistleblower protection in order to prevent future fraudulent practices.
Digitalization of the Sharia Economy: A Literature Review on the Role of Information Technology in Driving Economic Growth
The digitalization of the sharia economy has become an important driver in strengthening the halal industry, Islamic banking, and sharia-based financial services globally. Information technology plays a strategic role in improving efficiency, expanding access, and fostering innovation within sharia-compliant economic activities. This study employs a literature review method to analyze the contribution of information technology to the growth of the sharia economy, particularly in the context of fintech, e-commerce, digital payment systems, and blockchain-based contracts. Findings from the reviewed literature indicate that the integration of technology into the sharia economy enhances financial inclusion, promotes transparency, and increases transaction security. Nevertheless, digital transformation also poses challenges such as regulatory adaptation, cybersecurity risks, and the need for digital literacy. This study contributes to the body of knowledge by offering an up-to-date synthesis of the role of information technology in driving the growth of the sharia economy, while highlighting opportunities and challenges in its implementation.
The Effect of Debt to Equity Ratio (DER) on Return on Equity at PT Astra Agro Lestari Tbk
This study investigates the effect of the Debt to Equity Ratio (DER) on Return on Equity (ROE) at PT Astra Agro Lestari Tbk. DER represents the proportion of debt to equity in a company's capital structure, whereas ROE reflects the company’s ability to generate profits from its shareholders’ equity. The research employs a quantitative approach using secondary data derived from the company’s annual financial statements for the period 2012–2023. A simple linear regression analysis is conducted to assess the relationship between the variables. The findings reveal that DER does not have a statistically significant effect on ROE. This indicates that changes in the company’s capital structure, particularly in terms of debt utilization, do not substantially impact the returns earned by shareholders. The study suggests that other factors—such as operational efficiency, asset utilization, and strategic financial management—may play a more prominent role in influencing ROE. These results provide valuable insights for investors and corporate decision-makers regarding the relative importance of capital structure in shaping financial performance.
Financial Accountability of Non-Profit Organizations under PSAK No. 45: A Case Study of Masjid Raya Taqwa Muhammadiyah, Medan
This study aims to analyze the financial management accountability of a non-profit organization, particularly Masjid Raya Taqwa Muhammadiyah in Medan, based on the standards outlined in PSAK No. 45. As a non-profit entity, a mosque is obligated to prepare financial statements that are transparent and accountable to maintain public trust, especially from donors. However, the financial reporting practices observed at the mosque remain relatively simple and do not yet comply with PSAK No. 45, which includes the statement of financial position, statement of activities, statement of cash flows, and notes to the financial statements. This research employs a qualitative method with a case study approach. Data were collected through direct observation, interviews with mosque administrators, and documentation of financial records. The study found that the mosque management has shown an effort toward transparency by publicly announcing financial updates to the congregation on a weekly basis. Despite this, financial management practices still fall short of fulfilling both vertical and horizontal accountability as prescribed by PSAK No. 45. The results indicate a need for improved understanding and implementation of non-profit financial reporting standards. Enhancing the capacity of mosque administrators in applying PSAK No. 45 is essential to ensure more systematic, informative, and accountable financial reporting.
Management Development for Improving Service Quality in Mba Fhera's Grilled Chicken MSME
This study aims to analyze the influence of management development on improving service quality in Mba Fhera's Grilled Chicken MSME. A descriptive qualitative approach with a case study method was used. Data were obtained through observation, in-depth interviews with the business owner, and field documentation. The findings indicate that management development encompassing resource management, operational systems, and service strategies significantly impacts service quality enhancement. Key success factors for this MSME include adaptability to technology, consistent product quality, and commitment to customer service. This study provides practical contributions for MSME actors to enhance competitiveness through adaptive and sustainable managerial strategies.
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