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International Journal of Economics and Management
Published by Cattleya Darmaya Fortuna
ISSN : -     EISSN : 2986237X     DOI : https://doi.org/10.54209/iem.v1i02
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The IEM invites manuscripts in the areas: Management, accounting, Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-business, Knowledge Management, Management Syariah, Accounting Syariah, Corporate Governance, Management Information System, tourism management, International Business, Business Ethics and Sustainability, Entrepreneurship, Economic Syariah.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 65 Documents
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Pengaruh Literasi Keuangan dan Penggunaan Dompet Digital Terhadap Pengelolaan Keuangan Pribadi Mahasiswa Universitas Pembangunan Panca Budi Putri Amanda Br Bangun; Geby Citra Ananda
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.316

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh literasi keuangan dan penggunaan dompet digital terhadap manajemen keuangan pribadi di Universitas Pembangunan Panca Budi kalangan mahasiswa Universitas Pembangunan Panca Budi Medan. Penelitian ini bertujuan untuk menjawab pertanyaan tentang bagaimana pengetahuan keuangan dan meningkatnya penggunaan teknologi pembayaran digital memengaruhi kemampuan mahasiswa dalam mengelola keuangan pribadi mereka secara bertanggung jawab. Secara spesifik, penelitian ini berupaya menjawab pertanyaan-pertanyaan berikut: (1) Sejauh mana literasi keuangan memengaruhi manajemen keuangan pribadi mahasiswa? dan (2) Bagaimana penggunaan dompet digital memengaruhi manajemen keuangan pribadi mahasiswa? Desain penelitian kuantitatif diadopsi dengan menggunakan metode survei yang melibatkan 100 responden yang dipilih melalui pengambilan sampel acak sederhana. Data dikumpulkan melalui kuesioner terstruktur yang dibagikan kepada mahasiswa Program Studi Manajemen, Angkatan 2022. Data yang dikumpulkan dianalisis menggunakan Analisis Regresi Linier Berganda dengan bantuan Statistical Package for the Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa literasi keuangan dan penggunaan dompet digital memiliki pengaruh positif dan signifikan terhadap manajemen keuangan pribadi mahasiswa. Literasi keuangan mendorong mahasiswa untuk mengelola keuangan mereka secara lebih efektif melalui penganggaran, pengendalian pengeluaran, dan perilaku menabung. Sementara itu, penggunaan dompet digital memberikan kemudahan dan efisiensi dalam transaksi keuangan, meskipun penggunaan yang berlebihan juga dapat mendorong perilaku konsumtif jika tidak disertai dengan literasi keuangan yang memadai. Secara bersamaan, kedua variabel tersebut secara signifikan berkontribusi pada peningkatan perilaku manajemen keuangan mahasiswa. Studi ini berkontribusi pada bidang perilaku keuangan dan teknologi keuangan dengan memberikan wawasan tentang pentingnya memperkuat literasi keuangan bersamaan dengan penggunaan dompet digital yang bertanggung jawab dalam mendukung manajemen keuangan yang sehat di kalangan mahasiswa.
Pengaruh Efikasi Diri dan Motivasi Berwirausaha Terhadap Minat Berwirausaha pada Mahasiswa Manajemen Universitas Pembangunan Panca Budi Medan Siti Erlina; Wulan Dayu; Hendra Utama
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.317

Abstract

Penelitian ini dilakukan pada mahasiswa manajemen UNPAB Medan dengan tujuan untuk mengetahui pengaruh yang diberikan oleh efikasi diri dan motivasi berwirausaha terhadap minat berwirausaha mahasiswa Manajemen Universitas Pembangunan Panca Budi Medan. Populasi adalah mahasiswa manajemen Universitas Panca Budi Medan sebanyak 60 mahasiswa dan pengambilan sampel dengan sampel jenuh sehinga jumlah sampel yaitu 60 responden. Jenis data yang digunakan adalah data primer yang diperoleh melalui penyebaran kuesioner kepada mahasiswa Manajemen Universitas Pembangunan Panca Budi Medan. Data sekunder diperoleh dari literatur, jurnal, buku, dan dokumen pendukung penelitian, teknik pengumpulan data menggunakan studi pustaka, survei dan observasi. Teknik analisis data yaitu regresi linear berganda, uji asumsi klasik dan uji hipotesis. Hasil penelitian bahwa efikasi diri dan motivasi berwirausaha secara parsial dan simultan berpengaruh positif dan signifikan terhadap minat berwirausaha. Terdapat korelasi yang sangat kuat antara efikasi diri dan motivasi wirausaha dengan minat berwirausaha. Minat berwirausaha dapat dijelaskan oleh efikasi diri dan motivasi wirausaha sebesar 76,6% dan sisanya 23,4% dapat dijelaskan oleh variabel lain yang tidak diteliti.
Pengaruh Disiplin Kerja, Pelatihan, Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pt. Alfa Scorpi Medan Siti Irawati Parinduri; Daud Arifin
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.318

Abstract

This study aims to analyze the influence of work discipline, training, and the work environment on employee performance at PT. Alfa Scorpi Medan. The research problem stems from low employee performance, as evidenced by unmet work targets, suboptimal task execution, and a gap between company standards and actual employee performance. Additionally, the results of the pre-survey indicate that work discipline has not been fully implemented, training has not been effective, and the work environment is not conducive. This study employs a quantitative approach using an associative method. The population consists of all 40 employees at PT. Alfa Scorpi Medan, with a saturated sampling technique. Data collection was conducted via questionnaires, observations, and interviews. Data analysis utilized multiple linear regression, including validity and reliability tests, as well as classical assumption tests. The results indicate that, individually, work discipline, training, and the work environment have a positive and significant effect on employee performance. Collectively, these three variables also have a positive and significant effect on employee performance. This suggests that improving work discipline, enhancing the effectiveness of training, and fostering a conducive work environment can optimally boost employee performance.
The Effect of Tax Service Quality, Taxpayer Awareness, and Tax Incentives on Msme Taxpayer Compliance in Binjai City Sulist Yowati Yuswadi Buulolo; Miftah Rizkina
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.319

Abstract

This study aims to find the influence of the quality of tax services, taxpayer awareness, and tax incentives on the compliance of MSME taxpayers in Binjai City. The population in this study is not known for sure, but the number of samples taken was 96 respondents calculated using the Lemeshow formula. This study uses primary-quantitative data collected through questionnaires and then processed with the SPSS Version 24 application. The analysis technique used is multiple linear regression analysis. The results of the study show that the quality of tax services, taxpayer awareness, and tax incentives both partially and simultaneously have a positive and significant effect on taxpayer compliance in MSMEs in Binjai City. The quality of tax services has a regression value of 0.301, a calculation of 3.327 with a significance of 0.001. Taxpayer awareness has a regression value of 0.334, tcalculation of 3.826 with a significance of 0.000. Tax incentives have a regression value of 0.238, a calculation of 3.042 with a significant value of 0.003. The results of the F test showed an F value of 108.094 with a significance of 0.000. The value of the table is 1.986 and the table F is 2.704 so that the tcount of > tof the table and the Fcount > Ftable with a significant < 0.05, then accept Ha and subtract Ho which means that there is a significant influence. This shows that the hypotheses H1, H2, H3, and H4 are acceptable and proven to be true because the results of the research are in line with the hypothesis proposed. The most dominant variable influencing taxpayer compliance is the variable of taxpayer awareness with the largest calculation. Around 77.2%  of taxpayer compliance can be explained and obtained from the quality of tax services, taxpayer awareness, and tax incentives, while the rest is obtained from other factors. Taxpayer compliance has a very strong relationship with the quality of tax services, taxpayer awareness, and tax incentives.
The Influence of Work Ability and Work Environment on Employee Performance at UPTD. Plut Small and Medium Business Cooperative Office af North Sumatra Province Tanti Indrianty; Muhamad Toyib Daulay; Desi Astuti
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.320

Abstract

Employee performance is an important factor in achieving organizational goals, but there is still a decline in performance in UPTD. PLUT of the North Sumatra Province Small and Medium Business Cooperative Office which is allegedly influenced by Work Ability and Work Environment. This study aims to analyze the influence of work ability and work environment on employee performance. The research uses a quantitative method with an associative approach. The research population amounted to 41 employees and all of them were sampled through saturated sampling techniques. Data was collected through questionnaires, interviews, and documentation, then analyzed using multiple linear regression. The results of the study showed that work ability had a positive and significant effect on employee performance with a t-value of 7.551 and a significance level below 0.05. The work environment also has a positive and significant effect on employee performance with a t-value of 4.196 and a significance level below 0.05. Simultaneously, work ability and work environment had a positive and significant effect on employee performance with an F value of 35.823 and a significance level below 0.05 and an R-Square of 0.653. This study concludes that improving work ability and improving the work environment can improve employee performance. These findings have implications for the importance of training, competency development, and the provision of a comfortable work environment that supports optimizing employee performance.
The Effect Of Service Quality, Product Quality, Price, Brand Trust, And Customer Satisfaction On Customer Loyalty: A Case Study Of Queen’s Tandoor Bali Restaurant Widia Habeahan; Slamet Widodo
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.321

Abstract

The rapid growth of the culinary industry in the era of globalization and the digital economy has intensified competition among restaurants, requiring businesses to maintain customer loyalty through superior service and customer experience. Customer loyalty has become a crucial factor for sustaining long-term business performance, particularly in highly competitive tourism destinations such as Bali. This study examines the influence of service quality, product quality, price, brand trust, and customer satisfaction on customer loyalty at Queen’s Tandoor Bali Restaurant. The research employed a quantitative associative approach using primary data collected through questionnaires distributed to restaurant customers. A total of 90 respondents were selected using the Slovin formula and accidental sampling technique. Data analysis was conducted using multiple linear regression analysis, including validity, reliability, classical assumption, partial (t-test), simultaneous (F-test), and coefficient of determination (R²) tests. The findings revealed that service quality, product quality, price, brand trust, and customer satisfaction each had a positive and significant effect on customer loyalty. Simultaneously, all independent variables significantly influenced customer loyalty, with an F-value of 71.776 and a significance value below 0.05. The coefficient of determination (R²) value of 0.810 indicates that 81.0% of customer loyalty can be explained by the five independent variables, while the remaining 19.0% is influenced by other factors outside the study. These findings suggest that maintaining high-quality services, consistent product quality, competitive pricing, customer trust, and satisfaction are essential strategies for strengthening long-term customer loyalty in the restaurant industry
The Influence of Leadership and Work Environment on Teachers’ Work Discipline in Schools SMK Putra Anda Binjai Annisa Febrianti; Wilchan Robain; Emi Wakhyuni
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.322

Abstract

This study aims to determine the extent to which leadership and the work environment influence teachers’ work discipline at SMK Putra Anda Binjai, both partially and simultaneously. The sample used in this study consisted of 70 teachers working at SMK Putra Anda Binjai. The research method employed was a quantitative approach using a Likert scale questionnaire for data collection. Hypothesis testing was conducted using multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²) with the assistance of SPSS version 26. The results indicate that leadership and the work environment influence teacher work discipline at SMK Putra Anda Binjai, with the following findings: (1) Leadership has a positive effect on work discipline, with a calculated t-value greater than the critical t-value (3.217 > 1.996) and a significance level of 0.002. (2) The work environment has a positive effect on work discipline, with a calculated t-value greater than the critical t-value (2.173 > 1.996) and a significance level of 0.000. (3) Leadership and the work environment have a significant effect on teachers’ work discipline at SMK Putra Anda Binjai, with a calculated F-value greater than the critical F-value (59.033 > 3.134) and a significance level of 0.000. (4) Leadership and the work environment together have a positive and significant effect on work discipline, with an R-Square value of 0.638. These results indicate a simultaneous effect of the leadership and work environment variables on work discipline, as evidenced by the equation for the unstandardized coefficient B: Y = (5.965) + 0.384X1 + 0.430X2 + e.
Analisis Pengaruh Sistem Informasi SDM (HRIS), Kompetensi, dan Disiplin Kerja terhadap Kinerja Karyawan PT Kereta Api Indonesia (Persero) Balai Yasa Pulubrayan Dinda Widayanti; Ahmad Aswan Waruwu; Darmilisani Darmilisani
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.323

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem informasi SDM, kompetensi, dan disiplin kerja terhadap kinerja karyawan pada PT Kereta Api Indonesia (Persero) Balai Yasa Pulubrayan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Populasi penelitian terdiri dari 91 orang karyawan dengan sampel yang diambil juga sebanyak 91 responden teknik sampling jenuh. Data primer diperoleh melalui penyebaran kuesioner yang hasilnya diolah menggunakan perangkat lunak SPSS versi 24. Analisis data dilakukan melalui regresi linear berganda untuk menguji hubungan antara variabel bebas dan variabel terikat menunjukkan bahwa sistem informasi SDM, kompetensi, dan disiplin kerja baik secara parsial maupun simultan berpengaruh positif dan signifikan terhadap kinerja karyawan karyawan. Sistem Informasi SDM memiliki nilai regresi sebesar 0,256, thitung (3,742), dan sig. (0,000). Kompetensi memiliki nilai regresi sebesar 0,328, thitung (3,988) , dan sig. (0,000). Disiplin kerja memiliki nilai regresi sebesar 0,306, thitung (3,715) , dan sig. (0,000). Secara simultan, didapatkan nilai Fhitung (169,790) dan Sig. (0,000). Kompetensi menjadi variabel yang paling dominan memengaruhi kinerja karyawan dengan nilai regresi tertinggi. Nilai koefisien determinasi (adjusted R²) sebesar 0,849 mengindikasikan bahwa sebesar 84,9% variasi dalam kinerja karyawan dapat dijelaskan oleh sistem informasi SDM, kompetensi, dan disiplin kerja. Selain itu, kekuatan hubungan antara variabel bebas dan variabel terikat tergolong sangat kuat dengan nilai koefisien korelasi (R) sebesar 0,924.
Analisis Pengaruh Motivasi Kerja, Gaya Kepemimpinan dan Lingkungan Kerja Terhadap Disiplin Kerja pada Kantor Kecamatan Medan Johor Eka Juraida; Ikhah Malikhah; Darmilisani
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.324

Abstract

Penelitian ini dilakukan pada Kantor Kecamatan Medan Johor dengan tujuan penelitian untuk mengetahui dan menganalisis pengaruh motivasi kerja, gaya kepemimpinan dan lingkungan kerja terhadap disiplin kerja yang ada di kantor kecamatan tersebut. Populasi adalah pegawai yang bekerja di kantor kecamatan sebanyak 80 pegawai dan metode pengambilan sampel yang dipakai adalah sampel jenuh oleh karena itu, responden berjumlah 80. Jenis data yang dipakai yaitu data primer serta sumber data yang dipergunakan yakni data sekunder, adapun teknik pengambilan data yang dilakukan melalui tiga metode utama, yaitu data penelitian diperoleh melalui studi pustaka, survei, dan observasi sebagai teknik pengumpulan data. Selanjutnya, data dianalisis menggunakan metode regresi linear berganda yang didahului dengan pengujian asumsi klasik dan dilanjutkan dengan pengujian hipotesis. Temuan penelitian mengindikasikan bahwa motivasi kerja, gaya kepemimpinan, dan lingkungan kerja berpengaruh signifikan terhadap disiplin kerja, baik secara individual maupun secara bersama-sama yang ada di kantor kecamatan. Disiplin kerja pegawai diuraikan oleh motivasi kerja, gaya kepemimpinan serta lingkungan kerja sejumlah 48,20% sedangkan bagian lainnya 51,8% dapat diterangkan oleh variabel-variabel lain di luar penelitian ini.
Analisis Perhitungan PPh Pasal 21 Karyawan Tetap Menggunakan Metode TER Pada PT Samudera Indo Perkasa Geofany Marsela; Junawan
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.325

Abstract

The purpose of this thesis is to evaluate the Income Tax (PPh) Article 21 calculation mechanism for permanent employees at PT Samudera Indo Perkasa following the enactment of the latest regulation, PMK Number 168 of 2023 concerning the Average Effective Rate (TER). The research method used is descriptive quantitative and qualitative, with data collection techniques consisting of a literature review and documentation study of the company's Form 1721-A1 for 2025. This study focuses on two main aspects: the technical calculation procedure using TER categories A, B, and C, and the company's compliance level with applicable tax regulations. The results show that PT Samudera Indo Perkasa has correctly applied PMK 168/2023 by classifying permanent employee Prakash (K/2 status, PTKP Rp 67.500.000) under Category B TER, applying a 6.00% monthly effective rate from January to November 2025 with a total deduction of Rp9,900,000 and reconciling the final tax liability of Rp 9.975.000 in December using progressive rates under Article 17, resulting in a minor underpayment of Rp 75.000 that was properly adjusted.

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