International Journal of Economics, Management and Accounting
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.
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<![CDATA[The Influence of Independence and Audit Experience on Audit Judgment with Task Complexity as a Moderating Variable at the Financial and Development Supervisory Board (BPKP) Representative of the DKI Jakarta Region, Indonesia ]]>
<![CDATA[Gunawan, Jajang]]>;
<![CDATA[Napisah, Napisah]]>
<![CDATA[ International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 2 (2024): July ]]>
Publisher : <![CDATA[Lafadz Jaya Publisher ]]>
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DOI: 10.47353/ijema.v2i2.166
<![CDATA[This research aims to determine the influence of independence and audit experience on audit judgment with task complexity as a moderating variable at the Financial and Development Supervisory Board (BPKP) Representative of DKI Jakarta Region, Indonesia. This research uses a quantitative type of research using a population of 60 auditors with a sample of 53 auditors at the Financial and Development Supervisory Board (BPKP) Representative of DKI Jakarta Region, Indonesia (Audit Division of P3A Corps, APD Corps, Investigation Corps, AN Corps and IPP Corps). Data collection techniques use questionnaires, observation, and literature study. Data analysis uses Partial Least Square (PLS) with the SMARPLS 4.0 application. The results of the research show that independence and audit experience have a significant effect on audit judgment. The results also show that task complexity is unable to moderate the effect of independence and audit experience on audit judgment.]]>
<![CDATA[Recruitment System Analysis in Improving Employee Performance Using Relevant Marketing Strategies at the Al Sudais Indonesia Foundation ]]>
<![CDATA[Zulhamsyah, Ahmad]]>;
<![CDATA[Suryani Pratiwi, Bening]]>;
<![CDATA[Hamid Al Farizin, Abdul]]>;
<![CDATA[Ramadhan, Syahrul]]>
<![CDATA[ International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 2 (2024): July ]]>
Publisher : <![CDATA[Lafadz Jaya Publisher ]]>
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DOI: 10.47353/ijema.v2i2.167
<![CDATA[Human resources are an important aspect of competitive advantage in an organization with the overall value of its capabilities, knowledge, skills, experience, and motivation. To build and improve the quality of its human resources, the company implements human resource management. One of the activities in human resource management is planning and procuring human resources for an organization that suits its needs. Efforts to fulfill these needs can be made through a recruitment process. The purpose of this research is to determine the implementation of the recruitment system at the Al Sudais Indonesia Foundation. This type of research is research with descriptive qualitative methods. The results of this research reveal that the Al Sudais Indonesia Foundation has implemented a needs-based recruitment system. Starting from analyzing the employee needs of each division, determining the qualifications of prospective employees, carrying out the recruitment process both internally and externally, carrying out the selection process for both files and technical abilities, ending with checking the background of job applicants.]]>
<![CDATA[Knowledge Management and its Implementation in the Human Resources Unit of the Palembang Muhammadiyah Hospital ]]>
<![CDATA[Naurah, Gladdays]]>;
<![CDATA[Pratiwi, Diana]]>;
<![CDATA[Ariani Salsabila, Tia]]>;
<![CDATA[Orleans Adam, Rino]]>;
<![CDATA[Nurrochman, Muhammad]]>;
<![CDATA[Paramarta, Vip]]>
<![CDATA[ International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 2 (2024): July ]]>
Publisher : <![CDATA[Lafadz Jaya Publisher ]]>
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DOI: 10.47353/ijema.v2i2.168
<![CDATA[This research aims to describe Knowledge Management and its implementation in the Human Resources Unit of the Palembang Muhammadiyah Hospital. Based on this research, qualitative descriptive techniques are used which are connected to literature studies. The qualitative approach is usually referred to as a postpositivistic method because it is based on postpositivistic theory. The research strategy implemented has the initial aim of producing this article by providing research starting point for academics interested in this topic. Research resultThe application of KM is needed for an organization or company that empowers quite a lot or large human resources. And KM can help a company process the knowledge it has well so that this knowledge can be shared equally by every individual involved in an organization and company. By implementing this, an organization or company can advance in the field of information and knowledge processing.People, leadership, technology, organization, learning are important factors that must be considered so that an organization's knowledge management can be implemented optimally.New information and communication technologies, Integration of knowledge processes to organization's processes, Management support, Learning culture, Qualification of employees, Corporate cultureis according to several case studies with a focus on small and medium companies which are known to be critical success factors for implementing KM processes.]]>
<![CDATA[The Influence of Career Development on Employee Performance with Training as an Intervening Variable at the North Sumatra Culture and Tourism Service ]]>
<![CDATA[Khairunnisah, Khairunnisah]]>;
<![CDATA[Isa Indrawan, Muhammad]]>
<![CDATA[ International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 2 (2024): July ]]>
Publisher : <![CDATA[Lafadz Jaya Publisher ]]>
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DOI: 10.47353/ijema.v2i2.169
<![CDATA[This research was conducted to determine the effect of career development on employee performance with training as an intervening variable at the North Sumatra Culture and Tourism Service by conducting a path analysis research method, this type of research uses quantitative, and the source of this research uses primary data sources. This research collects data by means of distributed questionnaires, the population used was 119 employees and a sample was drawn using the Slovin formula to become 92 employees. The results of this research are as follows: Training has a positive and significant influence on employee performance with the original sample being 0.316 and P values 0.035 < 0.05 meaning hypothesis accepted. Career Development has a positive and significant effect on Employee Performance with an original sample value of 0.621 and a P value of 0.000 < 0.05, meaning the hypothesis is accepted. Career Development has a positive and significant effect on Training with an original sample value of 0.933 and ap value of 0.000 <0.05, meaning the hypothesis can be accepted. Career development has a positive and significant effect on employee performance indirectly through training with an original sample value of 0.294 and a P value of 0.032 < 0.05, the hypothesis can be accepted.]]>
<![CDATA[The Influence of Organizational Culture on Employee Performance with Work Motivation as an Intervening Variable at the BPJS Employment Kisaran and Kediri Branch Offices ]]>
<![CDATA[Hendra Siregar, Alex]]>;
<![CDATA[Isa Indrawan, Muhammad]]>
<![CDATA[ International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 2 (2024): July ]]>
Publisher : <![CDATA[Lafadz Jaya Publisher ]]>
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DOI: 10.47353/ijema.v2i2.170
<![CDATA[This research aims to determine the influence of organizational culture on employee performance with work motivation as an intervening variable at the BPJS Employment Kisaran and Kediri branch offices. This research was conducted at BPJS Employment in two branches, namely at the Kisaran Branch Office Jl. Sisingamaraja No. 460, Kisaran, Sendang Sari, Asahan, Asahan Regency, North Sumatra 21211 and at the Kediri Branch Office Jl. Mayor Bismo No.34, Semampir, Kota District, Kediri City, East Java 64121. This type of research is quantitative, the research population is 71 employees and the sample used is also 71 employees and uses a saturated sampling technique. The data collection used was a questionnaire and the data source was primary, the model used was phat analysis of the results of this research as follows: Organizational culture has a positive and significant effect on employee performance with an original sample value of 0.435 and ap value of 0.000 <0.05. Organizational culture has a positive and significant effect on work motivation with an original sample value of 0.771 and ap value of 0.000 <0.05. Work Motivation has a positive and significant effect on Employee Performance with an original sample value of 0.474 and ap value of 0.000 < 0.05. Organizational Culture has an indirect and significant positive effect on Employee Performance through Work Motivation with an original sample value of 0.366 and ap value of 0.000.]]>
<![CDATA[The Influence of Motivation and Work Discipline on Employee Performance with the Level of Employee Satisfaction as an Intervening Variable at BPJS Pematang Siantar Branch Office and Padang Sidimpuan Branch Office ]]>
<![CDATA[Amat Hasudungan Simanjuntak, Bastian]]>;
<![CDATA[Isa Indrawan, Muhammad]]>
<![CDATA[ International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 2 (2024): July ]]>
Publisher : <![CDATA[Lafadz Jaya Publisher ]]>
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DOI: 10.47353/ijema.v2i2.171
<![CDATA[This research is to look at the influence of motivation, work discipline, and job satisfaction on employee performance. The phenomenon that occurs at the BPJS Employment Pematang Siantar and Padang Sidimpuan Branch Offices is that the motivation given sometimes does not work for employees, it is only used as a formality for employees but is not carried out by employees, many employees are also undisciplined due to time problems and also work so that employee performance will not be optimal if employees do not comply with regulations, this occurs due to the employee's lack of satisfaction with the organization which does not pay attention to and improve the welfare of its employees so that employees prefer to work according to the standard and do not show their commitment to the organization. The results of this research are as follows: Work Discipline has a positive and significant effect on Employee Job Satisfaction with a value of 0.750 and a value of 0.000 <0.05. Work Discipline has a positive and significant effect on Employee Performance with a value of 0.406 and a value of 0.005 <0.005. Employee Job Satisfaction has a positive and significant effect on Employee Performance with a value of 0.361 and a value of 0.011 <0.05. Motivation has a positive and significant effect on Employee Job Satisfaction with a value of 220 and a value of 0.005. Motivation has a positive and significant effect on employee performance with a value of 0.210 and a value of 0.016 <0.05. Work Discipline has a positive and significant indirect effect on Employee Performance through Employee Job Satisfaction with a value of 0.271 and a value of 0.022. Motivation has a positive and significant indirect effect on employee performance through employee job satisfaction with a value of 0.079 and a value of 0.038.]]>
<![CDATA[The Influence of Work Motivation and Loyalty on ASN Performance with Work Discipline as an Interverning Variable in ASN Rumkit Kindergarten II Iskandar Muda ]]>
<![CDATA[Syahputra, Andi]]>;
<![CDATA[Nizamuddin, Nizamuddin]]>
<![CDATA[ International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 2 (2024): July ]]>
Publisher : <![CDATA[Lafadz Jaya Publisher ]]>
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DOI: 10.47353/ijema.v2i2.172
<![CDATA[Human resources (HR) are a very important factor that cannot be separated from an organization, whether institutional or company. HR is also the key that determines the company's development. In essence, HR is in the form of humans who are employed in an organization as movers, thinkers and planners to achieve the organization's goals. The location of the research was carried out at Rumkit Tk II Iskandar Muda, the population of this study was 226 and the sample after being broken down using the Slovin formula was 144. The results of this research are as follows: Work Discipline has been a positive and significant effect on ASN Performance with an original sample value of 0.527 and p value 0.000. Loyalty has a positive and significant effect on Work Discipline with an original sample value of 0.599 and ap value of 0.000. Loyalty has a positive and significant effect on performance with an original sample value of 0.200 and ap value of 0.021. Work Motivation has a positive and significant effect on Work Discipline with an original sample value of 0.324 and ap value of 0.000. Work Motivation has a positive and insignificant effect on performance with an original sample value of 0.169 and ap value of 0.056. Loyalty has a positive and significant indirect effect on performance through work discipline with an original sample value of 0.316 and ap value of 0.000. Work Motivation has a positive and significant indirect effect on performance through Work Discipline with an original sample value of 0.171 and ap value of 0.001.]]>
<![CDATA[The Influence of Organizational Culture on Employee Performance with Work Motivation as an Intervening Variable at BPJS BPJS North of Sumatera Regional Office (Case Study of Tanjung Morawa Branch and Pematang Siantar Branch) ]]>
<![CDATA[Tahara, Anisa]]>;
<![CDATA[Isa Indrawan, Muhammad]]>
<![CDATA[ International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 2 (2024): July ]]>
Publisher : <![CDATA[Lafadz Jaya Publisher ]]>
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DOI: 10.47353/ijema.v2i2.173
<![CDATA[This research aims to see the influence between variables and the title Influence of Organizational Culture on Employee Performance Through Work Motivation as an Intervening Variable at the Bpjs Employment Sumbagut Regional Office, Case Study at the Tanjung Morawa and Pematang Siantar Branches. The type of research used is quantitative, this research was conducted on Jl. Sakti Lubis No. 5 Timbang Galung, Pematang Siantar City and Tanjung Morawa Branch Office: Jl. Raya Medan Tanjung Morawa KM 14.5 Bangun Sari Baru Village, Bangun Sari Baru, Kec. Tj. Morawa, Deli Serdang Regency, North Sumatra. The population of this study was 65 employees and the sample of this study was 65 and used a saturated sampling technique. Primary data sources are research data sources and questionnaires are data collection techniques. Phat analysis is a research model. The results of this research are as follows: Organizational culture has a positive and significant effect on employee performance with an original sample value of 0.881 and a P value of 0.000 <0.05. Organizational culture has a positive and significant effect on work motivation with an original sample value of 0.686 and a P value of 0.000 <0.05. Work Motivation has a positive and insignificant effect on Employee Performance with an original sample value of 0.064 and a P value of 0.189. Organizational culture has a positive but not significant indirect effect on employee performance through work motivation with an original sample value of 0.044 and a P value of 0.194.]]>
<![CDATA[The Effect of Communication and Teamwork on Employee Performance with Employee Satisfaction as an Intervening Variable at at BPJS Pematang Siantar Branch Office and Padang Sidimpuan Branch Office ]]>
<![CDATA[Sartika Sitepu, Dewi]]>;
<![CDATA[Isa Indrawan, Muhammad]]>
<![CDATA[ International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 2 (2024): July ]]>
Publisher : <![CDATA[Lafadz Jaya Publisher ]]>
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DOI: 10.47353/ijema.v2i2.174
<![CDATA[Basically, human resources remain a valuable resource and an obstacle that must be overcome by the business world in the era of globalization. Human dignity is a factor that contributes to the successful and effective operation of an organization. The phenomenon that occurs at BPJS Employment at the Pematang Siantar and Padang Sidimpuan Branch Offices is a lack of communication between employees so that misunderstandings often occur in work, this occurs because of poor teamwork between employees so that employee job satisfaction is not good, many employees do not feel satisfied with their work if the work has to be done with people they don't like so that the employee's performance decreases and the work done takes a long time. The results of this research are as follows: Job Satisfaction has a positive and insignificant effect on Employee Performance with an original sample value of 0.066 and ap value of 0.273 > 0.05. Teamwork has a positive and significant effect on Job Satisfaction with an original sample value of 0.589 and ap value of 0.000 <0.05. Teamwork has a positive and significant effect on employee performance with an original sample value of 0.432 and ap value of 0.001 <0.05. Communication has a positive and significant effect on Job Satisfaction with an original sample value of 0.225 and ap value of 0.027 <0.05. Communication has a positive and significant effect on employee performance with an original sample value of 0.408 and ap value of 0.000 <0.05. Teamwork has a positive and insignificant indirect effect on Employee Performance through Job Satisfaction with an original sample value of 0.039 and ap value of 0.287. Communication has a positive and significant indirect effect on employee performance through job satisfaction with an original sample value of 0.015 and ap value of 0.292.]]>
<![CDATA[The Influence of Leadership Style on Work Performance with Motivation as an Intervening Variable in BPJS Medan City Branch and North Medan Branch ]]>
<![CDATA[Tarigan, Dinarta]]>;
<![CDATA[Farida Ferine, Kiki]]>
<![CDATA[ International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 2 (2024): July ]]>
Publisher : <![CDATA[Lafadz Jaya Publisher ]]>
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DOI: 10.47353/ijema.v2i2.175
<![CDATA[Today, human resources are more important to the success of an organization than ever before. Many companies understand that having human capital can give them a competitive advantage. The phenomenon that occurs in the Medan City Branch of the Medan City Branch and the North Medan Branch is that the leader's way of managing is unsuitable with a leadership style that is not compatible with other employees so that the employee does not respect the leader, by leading employees by indifferently paying attention to his employees. Lack of achievement from employees is due to a lack of motivation given to employees so that employees only do their work without creating new innovations and good creativity, employees also do not want to give their all because they are afraid of being taken advantage of and not given more intensity. This often happens in where employees have more abilities will be utilized by the organization without any incentives and bonuses are given to someone who has more abilities, especially those who have good achievements in the company. The results of this research are as follows: Leadership Style has a positive and significant effect on Work Motivation with an original sample value of 0.766 and ap value of 0.000 <0.05. Leadership style has a positive and significant effect on work performance with an original sample value of 0.355 and ap value of 0.024 <0.05. Work Motivation has a positive and significant effect on Work Performance with an original sample value of 0.572 and ap value of 0.001 <0.05. Leadership style has a positive and significant indirect effect on work performance through work motivation with a value of 0.438 and a value of 0.000 <0.05.]]>
