cover
Contact Name
Abdul Khaliq
Contact Email
ysmk.official@gmail.com
Phone
+6281269617312
Journal Mail Official
ijmea.ysmk@gmail.com
Editorial Address
Jalan Talun Kenas - Patumbak, Dusun VI Housing complex Mustofa Barkha Residence Block C1 - C2
Location
Kab. deli serdang,
Sumatera utara
INDONESIA
International Journal of Management, Economic and Accounting
ISSN : -     EISSN : 30255627     DOI : https://doi.org/10.61306/ijmea
Core Subject : Economy,
The International Journal of Management, Economic and Accounting is an academic journal published bimonthly. This journal features the latest research in the fields of management, economics, and accounting, covering topics such as strategic management, micro and macroeconomics, corporate finance, management accounting, and more. Through a rigorous peer-review process, this journal aims to serve as a valuable resource for readers interested in exploring and advancing knowledge in these disciplines.
Articles 53 Documents
Search results for , issue "Vol. 1 No. 2 (2023): December 2023" : 53 Documents clear
Analysis Mix Digital Marketing towards Satisfaction Customers in SMEs in Village Padang Tualang Nurafrina Siregar
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.7

Abstract

Digital marketing is promotional activities and market search through online digital media by utilizing various means such as social networks. The aim of this research is to increase knowledge and skills about digital marketing, especially social media, for Small and Medium Enterprises (SME) business people to increase their sales and profits. Technology currently continues to develop and the benefits of using the internet are felt by its users. Some people feel dependent on the internet, including the activities of Small and Medium Enterprises (SMEs) in utilizing information technology to run their business. The aim of this research is to generally describe the impact of digital marketing on SMEs. From the research results, it is known that digital marketing makes it easier for SMEs to provide information and interact directly with consumers, expand market share, increase awareness and increase sales for SMEs.
The Influence Of Price, Trust, And Quality Of Service On The Decision To Use Oriskin Medan Clinic Services Dewi Nurmasari Pane; Miftah El Fikri; Mustofa
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.8

Abstract

This study aims to investigate the influence of price, trust, and service quality on decisions to use Oriskin Medan Clinic services. This research is an attempt to understand the factors that influence individual choices in choosing health services at this clinic. Data was collected through a survey involving a sample of Oriskin Medan Clinic patients. The results of this study reveal that price, level of trust in the clinic, and service quality contribute significantly to the decision to use clinic services. These findings highlight the importance of these aspects in influencing patient preferences in choosing a health clinic. Managerial implications and recommendations for healthcare practitioners are also discussed in this study to improve patient experience and sustainability of Oriskin Medan Clinic. This study can provide useful insights for stakeholders in the healthcare industry to develop more effective strategies in maintaining and increasing market share.
The Effect of Financial Literacy and Financial Technology on Financial Performance (Case Study: Desa Kebun Kelapa ) Geby Citra Ananda; Annisa Ilmi Faried; Maya Syaula; Irvan Malay
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.9

Abstract

This study aims to analyze the effect of Financial literacy and Financial technology on financial performance in Desa Kebun Kelapa . Financial performance information is indispensable in assessing potential changes in economic resources to predict the production capacity of available resources. Fintech is a combination of financial services and technology, which allows financial transactions without having to have a bank account, on the one hand this creates problems for Indonesian people who are not ready to accept changes in economic activity, Through Financial Literacy and Financial Technology, it can help village officials in terms of improving their village's financial performance. This research is quantitative and the research data used are primary data and skunder. The object of research in this study is the village community of coconut plantations, especially business actors and village officials. The analysis method used is quantitative with an associative approach. The results showed that Financial Literacy and Financial Technology play an important role in improving village financial performance in the form of increased operational efficiency, and efficiency enjoyed by its members, however, the application of Financial Literacy and Fianncial Technology also has its own challenges.
Unique Culinary Success in Medan City as a Tourism Destination Elfitra Desy Surya
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.14

Abstract

This essay analyzes and discusses the relationship between distinctive local cuisine and destination branding, utilizing consumer satisfaction as a mediating factor. Design, methodology, and approach: A nonprobability sampling technique combined with the judgemental sampling method was employed for the research sampling. One hundred forty tourists who had twice recently visited Medan City participated in the survey. The data were analyzed using SMART PLS and path analysis. Research findings: The Results revealed that while customer satisfaction greatly impacted branding destination, Unique Local Food considerably impacted customer joy. Likewise, exceptional regional cuisine significantly impacts destination branding by making tourists happy. The empirical results of this study offer strong support for the proposed Path analysis, which aims to take distinctive local food, customer satisfaction, and branding destinations into account simultaneously. Even though previous studies have not thoroughly explained the connection between factors, this is still the case. Practitioners/Policy Implications: The study suggests that Medan can effectively promote and advertise its image and cultural tourism performance since travelers know it as a city with a distinct culinary scene, leaving solid impressions. According to a study, Medan visitors do not form emotional bonds over the cuisine. Research Limitations/Implications: The researchers encountered challenges when collecting data for this study because most visitors were local tourists. Few domestic and international tourists were present simultaneously, making it difficult to distribute the questionnaire evenly.
Problematics Of The Implementation Of Hajj And Umrah (Study Of Law Number 8 Of 2019 Concerning The Implementation Of Hajj And Umrah) Randi Alfian; Fitri Rafianti
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.18

Abstract

This research was conducted to find out the implementation of Hajj and Umrah according to Law Number 8 of 2019 concerning the Implementation of Hajj and Umrah and to find out and provide solutions to problems with the implementation of Hajj and Umrah in Indonesia. Hajj is the fifth pillar of Islam that must be performed by every Muslim who is physically, mentally, spiritually, socially, and financially capable and once in a lifetime. The implementation of Hajj is mandated by Law Number 8 of 2019 concerning the Implementation of Hajj and Umrah (PIHU). In accordance with these laws and regulations, the organisation of the Hajj is the responsibility of the government. This is based on the consideration that the implementation of the Hajj is a national duty and involves the dignity and good name of the nation. The implementation of the Hajj in Indonesia as explained in article 2 and article 3 of Law Number 8 of 2019 concerning the Implementation of Hajj and Umrah, that the Implementation of the Hajj is carried out based on the principles of sharia, trust, justice, benefit, benefit, safety, security, professionalism, transparency, and accountability. The normative legal research method is focused on analysing legal documents and applying a library research approach to Law Number 8 of 2019 concerning the Implementation of Hajj and Umrah. Qualitatively analysed data will be presented in the form of systematic descriptions as well, then all data is selected, processed and then stated descriptively so that it can provide solutions to the problems in question. From the overall study that has been presented in accordance with Law No. 8 of 2019 concerning the Implementation of Hajj and Umrah, it can be concluded that the implementation of Hajj and Umrah is inseparable from various problems. From the registration stage, discussion and determination of BPIH, guidance, transportation services, accommodation/lodging services, health, catering and protection of pilgrims, Hajj organisations, Hajj organising committees, and Hajj officers, the main focus of Hajj implementation has been on the provision of accommodation, transportation and catering services. Attention to these service aspects is important to realise the comfort of the pilgrims in performing their hajj, but another thing that must receive attention is the aspect of Hajj guidance, starting from the implementation of Hajj manasik guidance, to Hajj guidance during the implementation of Hajj in Indonesia and Saudi Arabia. It must be said that not all hajj pilgrims have adequate knowledge and competence about hajj, therefore guidance in the implementation of hajj in Saudi Arabia is a necessity that should not be ignored, so that hajj pilgrims can perform their hajj in accordance with the provisions of shari'a and realise independence and resilience in the implementation of hajj and umrah in accordance with Law Number 8 of 2019.
Analysis of Calculation, Withdrawal and Reporting of Income Tax Article 23 For Cleaning Services at PT. Pelindo I Belawan Branch Junawan; Anis Dary Arinto
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.19

Abstract

The purpose of writing this final assignment is to find out whether calculating, withholding and reporting PPh Article 23 for cleaning services at PT. Pelindo I Belawan Branch in accordance with Law no. 36 of 2008. The data collection methods used in preparing this final assignment are secondary and primary methods. The research was conducted at PT. Pelindo I Belawan Branch. The data analysis technique in this research is descriptive qualitative. Cleaning services are one of the services that are subject to withholding from Income Tax Article 23 in accordance with Law no. 36 of 2008 concerning income tax. The imposition of the Article 23 Income Tax withholding rate which is withheld by PT. Pelindo I Belawan Branch is 2% of the gross amount. Because ISS Indonesia as the service vendor has a NPWP. The results of the research are that the imposition of Income Tax Article 23 on cleaning services provided by PT. Pelindo I Belawan Branch is in accordance with Law no. 36 of 2008.
The Influence Of Work Motivation And Job Satisfaction On The Organizational Commitment Of Cv Honda Our Employees Juniarti
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.20

Abstract

Organizational commitment is a system or program that has been determined by the company to be implemented and implemented for every human resource (HR) in the company. CV Honda Kita is a company that operates in the field of selling motorbike products. Where the CV Honda Kita company has several problems, namely the problem of work motivation and job satisfaction. The low desire of employees in self-improvement initiatives to master the planned program in achieving the intended targets and goals, the large number of employees who work only as is due to the lack of appreciation given by the company, the many work commitments that have been programmed have not been realized perfectly. The method used in this research is a quantitative approach with quantitative descriptive research in the form of numbers and analysis using statistics. The population in this study were all CV Honda Kita employees, totaling 40 people, who were used as the actual sample in this study, while a sample of 30 for validity testing was used in other companies operating in the same field. The hypothesis results in this study show that work motivation and job satisfaction simultaneously influence employee organizational commitment with a value of Fcount > Ftable (34,194 > 3.25). Where the research results show that simultaneously H1 is accepted and H0 is rejected. The results of this research show that work motivation has a partially positive and significant effect on employee organizational commitment with a value of tcount > ttable (2.866 > 2.02619) and job satisfaction has a partially positive and significant effect on employee organizational commitment with a value of tcount > ttable (2.602 > 2.02619). Simultaneously, work motivation and job satisfaction have a positive and significant effect on the organizational commitment of CV Honda Kita employees and the coefficient of determination value is 63% and the remaining 37% is explained by other variables not examined in this research.
Identifying The Effectiveness Of Internal Audit Quality In The Government Of North Sumatra Muhammad Irsan Nasution; Yulisfan
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.22

Abstract

The purpose of this study was to determine the identification of the effectiveness of internal audit quality in the North Sumatra government. The research data were obtained from questionnaires sent to respondents, namely auditors in the provincial and district / city regional directorates in North Sumatra. A total of 130 usable questionnaires were included in the multiple regression data analysis. This study provides valuable information for inspectorates and local governments in North Sumatra to determine the effectiveness of internal quality in the North Sumatra government. The challenge facing auditors today is to expand their audit practices and develop standards to adequately monitor the operations of business entities. The current high turnover rate reminds audit firms, which are concerned with training and providing sufficient resources to solve the problems auditors face in the workplace. Identifying the effectiveness of internal audit quality can be assessed from many factors, including task complexity.
Regional Development Of Medan City Feby Milanie
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.23

Abstract

This study aims to analyze the influence of biogeophysical aspects, economic aspects, location aspects, socio-cultural aspects, institutional aspects, and environmental aspects on water supply and clean water demand in Medan City.The data used in the study are secondary and primary data obtained from relevant agencies and communities in Medan City. Secondary data were obtained from 1990 - 2012, and primary data were obtained from 30 respondents. The analysis model used is the Structural Equation Model (SEM) Lisrel PLS (Partial Least Square), the decision-making model or Analysis Hierarchy Process (AHP) model, and the strategic planning model or Strengths Weaknesses Opportunities Threats (SWOT) model. The results showed that: biogeophysical aspects have a positive and significant effect on water supply and clean water demand
The Influence of Organizational Culture, Leadership, and Work Environment on Employee Performance with Motivation as an Intervening Variable at the Tax Service Office South Batam Primary Beny Todo; Mesra B.; Muhammad Isa Indrawan
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.24

Abstract

This research was conducted to test leadership, organizational culture, work environment on employee performance with motivation as mediation. This type of research is causally comparative which shows a causal relationship between one variable and another. The object of this research is the South Batam Pratama Tax Service Office. The data obtained came from the distribution of online questionnaires to 130 employees of the South Batam Pratama Tax Service Office, or also called population. The sampling technique used is a saturated sample, so the number of samples is as many as 130 respondents. Data collection using questionnaires. This research is quantitative type with descriptive data analysis techniques and path analysis processed using Smart PLS software. Based on the results of the study, it was found that the variables of Organizational Culture, work environment, and motivation partially had a positive and significant effect on Employee Performance, while leadership did not affect employee performance. Organizational culture, leadership, and work environment partially have a positive and significant effect on employee motivation. Motivational variables are able to mediate the influence of leadership on employee performance. Motivation is able to mediate the influence of the work environment on employee performance at the South Batam Pratama Tax Service Office.