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Contact Name
Usman Jayadi
Contact Email
ujayadi@gmail.com
Phone
+6281238426727
Journal Mail Official
ujayadi@gmail.com
Editorial Address
Jl. Melati VIII No.2 BTN Rembiga, Kecamatan Selaparang, Kota Mataram, NTB, Indonesia 83124
Location
Kota mataram,
Nusa tenggara barat
INDONESIA
International Journal of Economics, Management and Accounting
Published by CV. LAFADZ JAYA
ISSN : -     EISSN : 29887615     DOI : -
Core Subject : Economy, Science,
International Journal of Economics, Management and Accounting (IJEMA) | ISSN (e): 2988-7615 publishes research articles related to Economics, Management and Finance. The research studies that are acceptable for publication in this journal are: Economics: development economics, applied economics, monetary economics, public economics, industrial economics, international and regional economics, natural resource economics, human resource economics, and sharia economics). Management: Strategic Management, Marketing Management, Public Relations Management, Sales Management, Procurement Management, Finance and Accounting Management, Human Resources Management, Technology and Information Management, R&D Management, Engineering Management, Project Management, Risk Management, Change Management). Accounting: Financial Accounting, Auditing, Management Accounting, Cost Accounting, Tax Accounting, Budgeting, Governmental Accounting, and Accounting System.
Articles 5 Documents
Search results for , issue "Vol. 2 No. 10 (2025): March" : 5 Documents clear
Implications of Implementing Cooperation with KPBU Scheme at Hang Nadim International Airport-Batam Zainuddin, Zain; Hasanah, Hani
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 10 (2025): March
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i10.245

Abstract

Batam's significant economic potential in the Indonesia-Malaysia-Singapore Growth Triangle (IMS-GT), which is attributed to its strategic location near Singapore, high level of security, modern economic sector, advanced infrastructure, and large purchasing power among its population. In this research, the methodology used is autoethnography, with a focus on personal reflection and narrative analysis, with data collected through journals, participant observation and interviews. The Government Cooperation Agreement with Business Entities (GCA), is an alternative collaboration between the Person in Charge of the Cooperation Project (GCA) and the Implementing Business Entity (IBE) which is mutually beneficial for the Parties. Hang Nadim International Airport is the object of PPP cooperation from the Brown Field Project-solicited which was initiated by BP Batam as GCA. The value of the final stage investment project is estimated to be more than IDR 10 trillion. Through an auction process, it was won by a consortium consisting of PT Angkasa Pura 1 with 51% shares, Incheon International Airport (South Korea) with 30% shares, PT WIKA with 19% shares (before dilution). After 3 (three) years of operation, the public using airport services has enjoyed it a lot. The Passenger Terminal Building is better organized, services and facilities at the airport are better with a value (Level Of Service – ref. Minister of Transportation Regulation Number 178 of 2015) of more than 90%. In the near future, Terminal 2 will also be built - with more sophisticated facilities. And besides that, BP Batam as PJPK has obtained concessions each year for a minimum of IDR 50 billion+. In 2025, based on the agreement of the Parties, it will increase to IDR 90 billion+ and share the Revenue of the Cargo Terminal Building. On the other hand, BUP in the first year still suffered losses and in the second and third years it managed to make a profit. Conclusively, the PPP model is suitable for Indonesia, allowing infrastructure development without using APBN funds, improving service quality, and ensuring predictable revenues for the GCA. Apart from the advantages that have been presented, there are obstacles which cannot be addressed in this study. It is hoped that in the coming year there will be significant improvements both in the construction of Terminal 2 and other supporting facilities.
The Influence of Work Culture and Competence on Employee Performance with Commitment as an Intervening Variable at BPJS Employment Branch Offices in Medan Raya Putri Tampubolon, Dionica; Isa Indrawan, Muhammad
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 10 (2025): March
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i10.248

Abstract

This research aims to analyze the influence of work culture and competency on employee performance with commitment as an intervening variable at BPJS Employment Branch Offices throughout Medan Raya. A quantitative approach was used in this research, with data collection through questionnaires distributed to employees as respondents. The data analysis technique uses the Partial Least Square (PLS) method to test direct and indirect relationships between research variables. The results of this research are as follows: Work Culture has a positive and significant effect on Employee Performance with an original sample value of 0.267 and ap value of 0.002. Work Culture has a positive and insignificant effect on Commitment with an original sample value of 0.110 and ap value of 0.153. Commitment has a positive and significant effect on Employee Performance with an original sample value of 0.298 and ap value of 0.016. Competency has a positive and significant effect on employee performance with an original sample value of 0.370 and ap value of 0.012. Competence has a positive and significant effect on Commitment with an original sample value of 0.804 and ap value of 0.000. Work Culture has a positive and insignificant effect on employee performance through Commitment with an original sample value of 0.033 and ap value of 0.173. Competence has a positive and insignificant effect on employee performance through Work Commitment with an original sample value of 0.240 and ap value of 0.027.
The Effect of Audit Complexity, Time Budget Pressure and Work Pressure on Dysfunctional Audit Behavior with Locus of Control as Moderation Siti, Siti; Annis Syahzuni, Barlia
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 10 (2025): March
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i10.250

Abstract

This study examines the role of locus of control as a moderating variable in the relationship between audit complexity, time budget pressure, and job stress on auditor dysfunctional behavior. Dysfunctional behavior in the context of auditing refers to actions that can damage the integrity and quality of audit results, such as delays in work, non-objective decision making, or neglect of proper audit procedures. Auditors often face challenges in the form of high task complexity, tight deadlines, and high job stress. The sample used was auditors working at a Public Accounting Firm in the Jakarta area. The sample of this study consisted of 125 respondents. Primary data analysis was carried out using the Structural Equation Modeling (SEM) method. The results of this study indicate that the time budget pressure variable has the greatest direct influence on auditor dysfunctional behavior. Then locus of control has the greatest direct influence on the relationship between audit complexity and auditor dysfunctional behavior. This study contributes to public accounting firm employees in maintaining and improving their audit quality, somewhat avoiding auditor dysfunctional behavior, which can be seen from several factors, namely prioritizing larger teams with stricter levels of supervision, so that auditors have an incentive to comply with proper audit procedures rather than taking dysfunctional actions. Then face the pressure to develop better individual skills. For further research, researchers plan to expand the research area and look for objects in other fields.
The Influence of Leadership Style and Organizational Culture on Employee Performance with Employee Motivation as a Moderating Variable in BPJS Employment Kisaran Branch and Padang Sidimpuan Branch Veri Siregar, Erwin; Isa Indrawan, Muhammad
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 10 (2025): March
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i10.252

Abstract

Employee performance is a major factor in the success of an organization, including BPJS Employment. This study aims to analyze the influence of leadership style and organizational culture on employee performance, with motivation as a moderating variable. The research method used is a quantitative approach with data collection techniques through questionnaire surveys distributed to BPJS Employment employees at the Kisaran Branch and Padang Sidempuan Branch. Data analysis was carried out using regression methods and moderation tests to determine the relationship between variables. The results of the study indicate that leadership style has a significant influence on employee performance. A strong organizational culture also contributes to increasing employee productivity and loyalty. In addition, employee motivation has been shown to moderate the relationship between leadership style and organizational culture on performance, where high motivation strengthens the positive impact of leadership and organizational culture on employee performance. The implication of this study is the importance of leaders in implementing an appropriate leadership style and building a positive organizational culture in order to improve employee performance. BPJS Employment is advised to develop leadership training programs, strengthen a productive work culture, and provide incentives that can increase employee motivation.
The Effect of Work Conflict on Employee Performance: The Moderating Role of Transformational Leadership Febriyanti, Edelin; Chairun Nisa, Puspita
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 10 (2025): March
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i10.256

Abstract

In today's global era, the work environment often faces challenges, one of which is work conflict which can have a negative impact on employee performance. The purpose of this study is to gain a better empirical understanding of the effect of work conflict on employee performance and the role of transformational leadership in moderating work conflict. This study used a purposive sampling technique involving 220 operational staff respondents at a manufacturing company in the Cikarang, Bekasi area. Data analysis used Structural Equation Modeling-Partial Least Square (SEM-PLS). This study produced findings including work conflict having a negative effect on employee performance, then transformational leadership having a positive effect on employee performance, then work conflict having no effect on job satisfaction, and job satisfaction having no effect on employee performance. Further research is expected to expand the scope of the research area and add other variables related to employee performance such as employee engagement.

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