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
Articles
79 Documents
<![CDATA[The Influence of KPI (Key Performance Indicator), Workload and Career Development on Employee Performance at PT Pegadaian Pringgan Medan ]]>
<![CDATA[Tampubolon, Nikita Stefani]]>;
<![CDATA[Putriani, Hafiza]]>;
<![CDATA[Sipahutar, Sri Putri Isabela]]>;
<![CDATA[Rostina, Cut Fitri]]>;
<![CDATA[Fauzi, Fauzi]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 3 (2025): Semptember 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v4i3.674
<![CDATA[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.]]>
<![CDATA[The Effect of Village Original Income, Village Fund, Village Allocation Fund, and APBD Financial Assistance on Village Expenditure in the Field of Village Development (A Study of Suka Makmur Village, Binjai Subdistrict, Langkat Regency) ]]>
<![CDATA[Meliana, Meliana]]>;
<![CDATA[Mardhiyah, Najla Ainal]]>;
<![CDATA[Nainggolan, Benny Rojeston Marnaek]]>;
<![CDATA[Situmorang, Dokman Marulitua]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 2 (2025): June, 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v4i2.690
<![CDATA[This study analyzes the effect of village revenue sources on development expenditure in Suka Makmur Village, Langkat Regency. Using financial data from 2020-2024 across six hamlets (60 observations), the research applies multiple linear regression with classical assumption testing. The results show that Village Original Income (PADes) does not have a significant effect (sig. 0.758), while Village Fund (DD) (sig. 0.047), Village Allocation Fund (ADD) (sig. 0.037), and APBD Financial Assistance (sig. 0.029) have a positive effect. Overall, these variables explain 76.8% of the variation in development expenditure (R²=0.768). The findings reveal a high dependence on external funds, with PADes still not fully optimized. The implication is that there is a need to improve internal fiscal capacity through the optimization of local potential, while maintaining accountability in the management of transfer funds. The study recommends intensive assistance to strengthen fiscal independence at the village level and further research on non-financial factors supporting development.]]>
<![CDATA[The Impact of Marketing Strategy, Product Innovation, Capital, and Operational Costs on MSME Revenue in Medan Johor District ]]>
<![CDATA[Simbolon, Ribka Tiara Agustina]]>;
<![CDATA[Adha , Nur Afra]]>;
<![CDATA[Sitorus, Paskah Ria]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 2 (2025): June, 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v4i2.718
<![CDATA[This study aims to evaluate and examine the extent to which marketing strategies, product innovation, capital, and operational costs both individually and collectively affect the income of Micro, Small, and Medium Enterprises (MSMEs) in the Medan Johor District. This research employs a quantitative approach. The population in this study consists of all MSME actors in Medan Johor District, with a sample size of 73 MSMEs. Based on the analysis results, it was found that the four variables marketing strategy, product innovation, capital, and operational costs collectively have a significant effect on MSME income. However, when analyzed separately, only the capital variable showed a positive and significant influence on MSME income. Meanwhile, marketing strategy, product innovation, and operational costs did not exhibit a significant individual effect. The coefficient of determination test yielded an Adjusted R Square value of 0.487, indicating that 48% of the variation in MSME income can be explained by these four variables, while the remaining portion is influenced by other factors outside this study.]]>
<![CDATA[The Influence of Career Development, Rewards, and Work Discipline on Employee Performance at PT Rizky Agung Berkah ]]>
<![CDATA[Br.Panggabean, Elyza Julia Indriani]]>;
<![CDATA[Purba, Putri Nadiarita]]>;
<![CDATA[Pasaribu, Lely Wahyuni]]>;
<![CDATA[Rostina , Cut Fitri]]>;
<![CDATA[Fauzi, Fauzi]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 3 (2025): Semptember 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v4i3.794
<![CDATA[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.]]>
<![CDATA[Beyond The Numbers: How Accounting Information Shapes The Information Content Of Prices – A Systematic Literature Review ]]>
<![CDATA[Sandy, Khairum Nadila]]>;
<![CDATA[Fitriani, Fitriani]]>;
<![CDATA[Darmawati, Darmawati]]>;
<![CDATA[Syarifuddin, Syarifuddin]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 3 (2025): Semptember 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v4i3.1170
<![CDATA[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.]]>
<![CDATA[A Literature Review on the Aspects Influencing Earnings Management and its Implications for the Capital Market ]]>
<![CDATA[Khaerunnisa, Ana]]>;
<![CDATA[Karfina AR, Lilis Karfina AR]]>;
<![CDATA[Rasyid, Syarifuddin]]>;
<![CDATA[Darmawati, Darmawati]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 3 (2025): Semptember 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v4i3.1189
<![CDATA[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.]]>
<![CDATA[Enhancing Students’ Creativity In Food Processing Through The Implementation Of P5ra Mentoring At Min 1 Labuhanbatu ]]>
<![CDATA[Wina Handayani Br Batubara]]>;
<![CDATA[Ika Sundari]]>;
<![CDATA[Zulhimma]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 3 (2025): Semptember 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v4i3.1209
<![CDATA[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.]]>
<![CDATA[Islamic Soft Skills Development for Madrasah-Age Children through an Integrated Didikan Subuh Program at MIN 3 South Labuhanbatu ]]>
<![CDATA[Rizki Hafni Rambe]]>;
<![CDATA[Zulhimma]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 4` (2025): Desember 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v4i4`.1235
<![CDATA[Developing Islamic soft skills in madrasah-aged children is crucial for developing a religious character aligned with the values of everyday life. The integrated Dawn Reading program at MIN 3 Labuhanbatu Selatan is a systematic effort to instill Islamic values in students. A qualitative descriptive approach with strategic field studies is used to describe the implementation of activities in depth through observation, direct interaction, and documentation. A series of events, including recitation of Islamic verses (Quran), recitation of Quranic verses (Surah), memorization (tahfiz), nasyid (Islamic nasheed), prayers, and prayer practices, serve as a means for students to strengthen their religious understanding while simultaneously practicing social and spiritual skills. The implementation of Dawn Reading has had a positive impact on the development of students' Islamic soft skills, including discipline, responsibility, cooperation, respect, and worship skills. The religious madrasah environment and the role of teachers as mentors and role models also strengthen the internalization of these values. Activities carried out outside the classroom create a more open and enjoyable learning atmosphere, so that children feel comfortable and are motivated to participate actively. Overall, Dawn Education significantly contributes to the formation of Islamic character, which is reflected in students' daily behavior. It can be concluded that Dawn Education is integrated into an effective character training method because it is implemented routinely, structured, and directly involves students in various religious activities. To strengthen its impact, it is necessary to develop a variety of learning methods, improve teacher and student competencies, and involve parents in continuing the instillation of Islamic values in the home environment, so that character formation can take place comprehensively and sustainably.]]>
<![CDATA[Analysis of Principal Leadership in the Social 5.0 Era: An Islamic Human Resource Management Perspective ]]>
<![CDATA[Abidin, Zainal]]>;
<![CDATA[Hermansyah]]>;
<![CDATA[Syafriansyah, Rony]]>;
<![CDATA[Shaddiq, Syahrial]]>;
<![CDATA[Khuzaini]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 4` (2025): Desember 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v4i4`.1302
<![CDATA[The world of education, especially in elementary schools, faces new challenges during the Society 5.0 era. As technology and digitalization advance, principals must be adaptable, innovative, and humane. This analysis discusses how Islamic Human Resource Management (IHRM) principles can be optimized for principal leadership in the Society 5.0 era. IHRM offers a relevant approach to building leadership that is not only professional but also grounded in Islamic values. By definition, Society 5.0 is a human-centered society based on advanced technologies such as artificial intelligence, the Internet of Things, and big data. To implement these era-era values in elementary schools, educators must lead the digital transformation without neglecting the psychological, moral, and social needs of teachers and students. In other words, technology should not replace essential human interaction, but should be used to facilitate the educational process. According to IHRM, leadership is a combination of management skills with Islamic values such as justice (al-'adl), trustworthiness, ihsan, and deliberation (shura). As leaders, principals have a moral responsibility to create an educational environment that is just, honest, and fosters a sense of solidarity. To maintain a balance between the application of technology and the development of students' character, these values are important.]]>
