International Journal Of Economics Social And Technology
nternational Journal of Economics Social and Technology (IJEST) is a manuscript publication media that contains the results of scientific research in the field of Economics, Social, and Technology that applies peer-reviewed research. Manuscripts published in the International Journal of Economics Social and Technology (IJEST) contain the results of scientific research, original articles of new scientific reviews, the International Journal of Economic Social and Technology (IJEST) accepts manuscripts in the field of research which include scientific fields: economics / Islamic Economics, Human Resources Management, Management Marketing / E-Marketing /Digital Marketing, Management Financial, Accounting / E-Accounting / Islamic accounting, Taxation / E-Taxation, Entrepreneurship, Marketing Information Systems, E-HRD, Financial Technology, Technology in economics, System Information Management, Banking / Islamic Banking, Agribusiness/Agricultural Economy, environmental, Public Administration, International Politics and Security, Media, Information and Literacy, Politics, Governance and Democracy, Information Technology Infrastructure, Knowledge Management Systems, Project Management Systems, Geographic Information System, Enterprise Architecture, Supply Chain Management, Customer Relationship Management, Intelligent Decision Support Systems, Business Intelligence, Business Process Modelling, IT Audit & Assessment, Software Engineering, Process Mining, Data Mining, Data Visualization. IJEST Published 4 times a year March, June, September, December
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The Influence of KPI (Key Performance Indicator), Workload and Career Development on Employee Performance at PT Pegadaian Pringgan Medan
Tampubolon, Nikita Stefani;
Putriani, Hafiza;
Sipahutar, Sri Putri Isabela;
Rostina, Cut Fitri;
Fauzi, Fauzi
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 3 (2025): Semptember 2025
Publisher : Lembaga Riset Ilmiah
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DOI: 10.59086/ijest.v4i3.674
The purpose of this research is to examine the influence of Key Performance Indicators (KPIs), workload, and career development on employee performance at PT. Pegadaian Pringgan Medan. The background of this research is based on the condition of employee performance that is not optimal and there are problems related to the implementation of KPIs, increased workload, and career development systems that are considered less than optimal. The research method used is a quantitative approach. The population in this research is around 40 employees and all of them are sampled through the saturated sampling technique. The data analysis technique used multiple linear regression with the help of the SPSS program. The results of the study explained that partially, KPIs and career development have a positive and significant effect on employee performance, while workload has no effect and is insignificant. Simultaneously, these three variables have a positive and significant effect on employee performance with a contribution of 88.1%. These findings indicate that the implementation of measurable KPIs and effective career development is critical in improving employee performance.
The Influence of Career Development, Rewards, and Work Discipline on Employee Performance at PT Rizky Agung Berkah
Br.Panggabean, Elyza Julia Indriani;
Purba, Putri Nadiarita;
Pasaribu, Lely Wahyuni;
Rostina , Cut Fitri;
Fauzi, Fauzi
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 3 (2025): Semptember 2025
Publisher : Lembaga Riset Ilmiah
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DOI: 10.59086/ijest.v4i3.794
This study aims to test and analyze the influence of the career development system, rewards, and work discipline on employee performance at PT Rizky Agung Berkah. The background of this research is the importance of the role of human resources in determining the success of the company, so that a management system that is able to improve employee performance optimally is needed. The method used in this study is a qualitative method. Data was collected through the distribution of questionnaires to a number of respondents who are permanent employees of PT Rizky Agung Berkah. The data analysis technique used is multiple linear regression to determine the influence of each independent variable on the dependent variable. These findings indicate that companies need to pay special attention to career development strategies, proper rewarding, and consistent implementation of work discipline to improve overall employee performance. These findings indicate that companies need to pay special attention to career development strategies, proper rewarding, and consistent implementation of work discipline to improve overall employee performance.
Beyond The Numbers: How Accounting Information Shapes The Information Content Of Prices – A Systematic Literature Review
Sandy, Khairum Nadila;
Fitriani, Fitriani;
Darmawati, Darmawati;
Syarifuddin, Syarifuddin
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 3 (2025): Semptember 2025
Publisher : Lembaga Riset Ilmiah
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DOI: 10.59086/ijest.v4i3.1170
This study aims to systematically review the relationship between accounting information and price informativeness in the capital market. Using a Systematic Literature Review (SLR) approach to 39 scientific articles for the period 2015–2025, this study identifies how accounting information affects the mechanism of stock price formation and market efficiency. The results of the study show that accounting information has significant value relevance in explaining stock price variations. Profit and cash flow serve as signals of economic performance, while book value and reporting quality reinforce investor confidence in a company's fundamental value. In addition, the high level of disclosure has been shown to reduce information asymmetry and increase market transparency. However, the strength of these relationships is influenced by institutional contexts such as regulation, investor protection, and governance effectiveness. The findings also confirm that digital reporting innovations through XBRL, big data analytics, and machine learning accelerate the transmission of accounting information and strengthen pricing efficiency. Overall, this study confirms that accounting information is not just a historical reporting tool, but a strategic infrastructure in shaping the efficiency and credibility of the modern capital market.
A Literature Review on the Aspects Influencing Earnings Management and its Implications for the Capital Market
Khaerunnisa, Ana;
Karfina AR, Lilis Karfina AR;
Rasyid, Syarifuddin;
Darmawati, Darmawati
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 3 (2025): Semptember 2025
Publisher : Lembaga Riset Ilmiah
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DOI: 10.59086/ijest.v4i3.1189
Earnings management is a practice that affects a company's financial statements and the capital market as a whole, influenced by internal factors such as accounting policies and ownership structure, as well as external factors such as government policies and capital market liberalization. This study aims to examine the various factors that influence earnings management and its impact on the capital market. The method used isSystematic Literature Review (SLR) by analyzing relevant literature published between 2018 and 2024. The results show that better internal controls, such as audit quality and board quality, can reduce unhealthy earnings management practices, while external factors such as economic crises, corporate social responsibility (CSR), and the influence of open capital markets also have a significant impact on earnings management. Although this study provides important insights into earnings management practices, it has limitations as it relies solely on existing literature without direct empirical data from specific companies or capital markets. Furthermore, this study does not consider new factors such as the impact of technology or recent regulatory changes that influence earnings management practices. This study suggests that regulators and companies need to take steps to improve financial reporting transparency and reduce earnings management practices that are detrimental to the capital market.
Enhancing Students’ Creativity In Food Processing Through The Implementation Of P5ra Mentoring At Min 1 Labuhanbatu
Wina Handayani Br Batubara;
Ika Sundari;
Zulhimma
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 3 (2025): Semptember 2025
Publisher : Lembaga Riset Ilmiah
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DOI: 10.59086/ijest.v4i3.1209
This Community Service Program (PKM) conducted at MIN 1 Labuhanbatu aims to enhance teachers’ competency in implementing the Independent Curriculum (Kurikulum Merdeka) and to foster students’ creativity and skills through the Pancasila Student Profile and Rahmatan lil ‘Alamin Project (P5RA). The program began with a four-day training series covering curriculum policy updates, the development of the Madrasah Operational Curriculum (KOM), module and assessment design, and project planning for P5RA. The subsequent phase involved mentoring students in a local food-processing project, specifically producing rengginang pulut (glutinous rice crackers) by Grade 5A students. The results indicate improved teacher capability in designing and implementing project-based learning aligned with the Independent Curriculum. Students also demonstrated increased creativity, collaboration, and technical proficiency through hands-on food processing stages, including material preparation, mixing, steaming, shaping, drying, and packaging. Furthermore, the project fostered entrepreneurial values as the final product was marketed at the school canteen in both raw and ready-to-eat packaging.