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 18 Documents
Search results for , issue "Vol. 2 No. 1 (2024): June 2024" : 18 Documents clear
Analysis Of The Health Level Of State-Owned Banks Using The Camels Method Registeredon The Idx For The 2020-2022 Period Sara Melati Octania Br Lumbanraja; Junawan; Dito Aditia Darma Nst
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.62

Abstract

This study aims to test and analyze the soundness level of state-owned banks using the methods of Capital, Assets, Management, Earning and Liduidity and Sensitivity to market risk (sensitivity to market risk) listed on the Indonesia Stock Exchange 2018-2019 period. This type of research is descriptive qualitative. The research population of state-owned banks listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling method is a census. The results showed that the Health Level of Bank Negara Indonesia (Persero), Tbk, the Health Level of Bank Rakyat Indonesia (Persero), Tbk, Bank Mandiri (Persero), Tbk, Bank Tabungan Negara (Persero), Tbk were calculated using the CAMELS method as a whole. predicate Healthy.
The Effect of Intellectual Capital and Profitability on Financial Distress in Manufacturing Companies in The Building Construction Sub-Sector Listed on The IDX Sidi Birran Walidain; Noni Ardian
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.93

Abstract

This study aims to analyze the effect of intellectual capital on financial distress conditions in manufacturing companies in the building construction sub-sector listed on the Indonesia Stock Exchange (IDX). Intellectual capital is an intangible asset that plays an important role in creating added value for the company. This study uses the Value Added Intellectual Coefficient (VAIC™) method to measure intellectual capital, which consists of three main components, namely human capital, structural capital, and physical capital. Financial distress is measured using the Altman Z-Score prediction model. The population of this study is all building construction sub-sector manufacturing companies listed on the IDX during the 2018-2022 period as many as 22 companies. The sample was selected using purposive sampling technique with criteria with a sample number of 13 companies. The data used is secondary data obtained from the company's annual financial statements. Data analysis was carried out using linear regression panel data with eviews data processing tool. The results of this study show that Value Added Capital Employed (VACA) and Structural Capital Value Added (STVA) have a positive and significant effect on Financial Distress, while Value Added Human Capital (VAHU) does not have a positive and significant effect on Financial Distress in manufacturing companies in the building construction sub-sector listed on the IDX.
Café Atmosphere, And Quality Service To Increase Customer Loyalty Mediate By Satisfaction Muhammad Syahrin Asman; Elfitra Desy Surya; Mesra B
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.100

Abstract

This study aims to explore the influence of café atmosphere and service quality to increase customer loyalty mediated by satisfaction. This research was conducted by quantitative methods with an associative approach. Data analysis was used in this study using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart PLS software version 3 and primary data from 199 respondents who are consumers of Goodfella Cafe. The results showed that the café atmosphere and service quality, have a positive and significant influence on increasing customer loyalty, with customer satisfaction as a mediator. These findings are important for Goodfella Cafe management and other café business owners to improve customer loyalty, and customer experience and strengthen their position in the market. By improving and improving the café atmosphere and service quality, it is hoped that Goodfella Cafe can attract more new customers and retain old customers, thereby increasing sales turnover.
University Reputation And Quality Of Lecturers For The Decision Of Choosing Which Mediated Promotion Azizah Novita; Elfitra Desy Surya; Nur Afrina
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.101

Abstract

This study examines the influence of campus reputation on promotion and voting decisions at Sekolah Tinggi Agama Islam Darul Arafah Deli Serdang. In the context of intense competition between universities, campus reputation is crucial in attracting prospective students. Parents are identified as key stakeholders who can have a significant impact on the campus's reputation. This study aims to test and analyze the influence of campus reputation and lecturer quality on choice decisions mediated by promotion. The data was analyzed using the SEM-PLS path analysis method with a sample of 227 people. This research shows that the reputation of the campus has a positive and significant effect on the decision to choose Darul Arafah Islamic College Deli Serdang. In addition, promotion has a positive and significant effect on the decision to choose students. The reputation of the campus and the quality of lecturers have a positive and significant influence on the decision to choose a promotion-mediated choice. The results of this study provide deep insight for the high school in managing reputation and improving promotional strategies to attract prospective students. Recommendations include increased transparency of lecturer information and innovative learning approaches, optimization of the school's website, strengthening relationships with alumni and staff, and further emphasis on developing the quality of lecturers. Thus, this research has important implications in the development of higher education at Sekolah Tinggi Agama Islam Darul Arafah Deli Serdang (STAI-DA).
The Influence of Education on Employee Performance PT. With The Work of Serving The Field Area Irvan Malay; Amelia Aisyah Syahrani; April Silvana; Gearaldy Falah Ginting; Suvina Ramadini
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.102

Abstract

The purpose of this research is to determine and analyze the influence of education on employee performance at PT. WITH WORK SERVING THE Medan Area. Human resources have a very important influence on the realization of organizational goals. Performance in an organization is the answer to the success or failure of the organizational goals that have been set. Education has had an influence on employee performance in order to improve intellectual skills and can provide development of employee human resource potential in accordance with the targets and goals the company wants to achieve. This research aims to identify and analyze whether education influences employee performance at PT. WITH WORK SERVING THE Medan Area. The role of education in improving the quality of human resources is very important. This is very important considering that education is a way out of the problem of bottlenecks in a person's knowledge and skills in their field of work. The influence of education on employee performance has the greatest influence. The suggestion is: remember that education has a significant positive influence and makes a significant contribution to employee performance at PT. BY SERVING THE Medan Area, the company and management need to increase the performance intensity of their employees so that they work at a more significant level of performance.
Implementation Of Akhlacul Karimah Values Through Al-qur'an Reading Activities At Nanda Al-manaf Primary School Sunggal District Hernawan Syahputra Lubis; Ahmad Rizki
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.104

Abstract

This research aims to find out how the Akhlakul Karimah Values ​​are implemented through Al-Qur'an Reading Activities at Nanda Al-Manaf Elementary School, Sunggal District. This research aims to determine the objective condition of students' morals through Al-Qur'an reading activities at Nanda Al-Manaf Elementary School, Sunggal District, to find out the form of akhlakul karimah applied at Nanda Al-Manaf Elementary School, Sunggal District, and to find out the supporting factors and obstacles in implementing akhlakul karimah values ​​at Nanda Al-Manaf Elementary School, Sunggal District. The type of research carried out was qualitative descriptive research. Data was collected through observation, interviews, documentation. The data obtained was then analyzed descriptively. The results of this research show that the objective condition of students' morals through Al-Qur'an reading activities at Nanda Al-Manaf Elementary School, Sunggal District is that they are implemented in akhlakul karimah values, namely religious values, honesty, discipline, independence, fond of reading, caring for the environment, respect, responsibility and love for the Koran. The forms of akhlakul karimah implemented at SD Nanda Al-Manaf, Sunggal District, are reading short verses, reading prayers before and after lessons, tadarruz, and throwing rubbish in its place. Meanwhile, the supporting and inhibiting factors are supporting factors, namely the example of school principals and teachers, the availability of facilities and infrastructure, the existence of cooperation between teachers and students. The inhibiting factor is that not all schools can set an example, and administration still needs to be improved.
Financial Statement Analysis to assess financial performance at PT. Gudang Garam Tbk M Farid Amriyadi; Rahimah br. Purba; Oktarini Khamilah Siregar
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.105

Abstract

This study aims to provide an assessment of the financial condition and performance of PT. Gudang Garam Tbk during the period 2012-2016.this research method is Descriptive quantitative, namely collecting, processing and interpartying the data obtained so as to obtain an overview of the financial condition and performance of PT. Gudang Garam Tbk during the period 2012-2016.The results of this study show that the company's work of PT. Gudang Garam Tbk Indonesia based on the calculation results of liquidity ratio analysis can be said to be not good enough because the company will have difficulties in paying off current obligations. Company performance PT. Gudang Garam Tbk based on solvency ratio analysis is also quite good where every year it always increases. This is due to the low expenditure of companies sourced from loans. Company performance PT. Gudang Garam Tbk uses activity analysis which is also quite healthy where every year it increases every year. This is maintained so that users of company assets every year are more efficient and effective. 4. Company performance of PT. Gudang Garam Tbk based on calculations using profitability ratio analysis is quite good where every year it increases and only one year decreases because every year the profit owned by the company from each asset increases.
Correlation of Leadership Style and Work Environment Conditions with Employee Performance in CV. Global Parabola Nuraini Kemalasari Istiqamah; Hasrul Azwar Hasibuan; Irvan Prasetio
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.106

Abstract

This study aims to look for the correlation relationship between leadership style and work environment conditions that have an impact on employee performance in CV. Global Parabola. This study used quantitative design methods. The object of research is PT. employee CV. Global Parabola. The sampling technique uses the census method, so that the entire population is made respondents with a sample of 119 people. Data collection is carried out through questionnaires that include variables of leadership style, work environment conditions, and employee performance. This can be seen from the calculated value of 3.058 while the table is 1.658 and significant 0.000 < 0.05. So it can be concluded that Leadership partially has a positive and significant effect on Employee Performance on CV Global Parabola. Then the work environment partially has a positive and significant effect on employee performance with CV case studies. Global Parabola North Suamtera. Leadership and work environment both simultaneously have a significant influence on employee performance. Adjusted R-squared value of 0.151 can be referred to as the coefficient of determination which means 0.151 (51.1%) Employee Performance can be collected and interpreted by leadership and work environment while the remaining 48.6% can be explained by other independent variables that are not tested. This study concludes that a good leadership style and working environment conditions will improve employee performance. Final conclusion The need for company leaders to implement appropriate leadership styles and create a conducive work environment to support employee performance improvement.
The Impact Of Technology Acceptance Model (Tam) On The Intentity Of E-Filing Users Individual Taxpayers Tax Services Office (Kpp) Pratama Medan Timur Chandra Desman A Situmorang; Desi Triana Munthe
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.107

Abstract

This research aims to analyze the impact of the factors included in the Technology Acceptance Model (TAM) on the intensity of use of the e-Filing application by individual taxpayers at the East Medan Pratama Tax Service Office (KPP). Using an associative research approach, this research measures the association between Perceived Usefulness (X1), Perceived Ease (X2), and Perceived Information Technology Readiness (X3) on Intention to Use (Y) of the e-Filing application. A pre-survey of 30 taxpayers in Medan City showed a low perception of the usefulness, convenience and readiness of information technology related to e-Filing, which was reflected in the majority's low intention to use it. The research sample consisted of 380 respondents and used multiple regression analysis to predict the intensity of e-Filing use based on these three variables. The results of the analysis show that Perceived Usefulness, Perceived Ease, and Perceived Information Technology Readiness each have a positive and significant influence on Intention to Use. Overall, these three variables also have a positive and significant effect on the intention to use e-Filing. These results indicate that increasing the perception of usefulness, convenience and readiness of information technology can increase the intention to use the e-Filing application among taxpayers. This research suggests the need for increased education and training to increase perceptions of usefulness and ease of use, as well as information technology readiness among users. In addition, further research is recommended to add other variables of accounting concentration, such as level of financial literacy or experience using accounting technology, to provide more comprehensive insight into the factors that influence the adoption of e-Filing technology.
Quality Of Service And Emotional Bonding To Increase Furniture Sales Ifan Sri Cahyani Marunduri; Elfitra Desy Surya; Erwansyah
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.110

Abstract

This study aims to analyze the influence of service quality and emotional bonds to increase sales at Gunawan Perabot. The research is a creative research using data processing with SPSS version 22. In this study, a population of 180 respondents was used, then using the Slovin formula, a sample of 64 respondents was obtained. The data sources used are primary data and secondary data. The data collection technique uses questionnaires, observations, and interviews. The data analysis techniques are multiple linear regression, classical assumption test and hypothesis test. The results of the study show that the quality of service has a positive and significant effect on increasing sales at Gunawan Furniture. Emotional bonds have a positive and significant effect on the increase in sales at Gunawan Furniture. The quality of service and emotional bonds have a positive and significant effect on the increase in sales at Gunawan Furniture. There is a strong correlation between product quality, service quality, and emotional bond with customer satisfaction of 55.1% and the remaining 44.9% can be explained by other variables that are not researched such as promotion, distribution, marketing communication, and so on. In the study, it is recommended to improve the quality of service and emotional bonds so that furniture sales become better and liked by consumers.

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