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 97 Documents
Search results for , issue "Vol. 3 No. 1 (2025): February 2025" : 97 Documents clear
Analysis Of The Implementation Of Financial Information Systems To Improve Financial Performance PT. Angkasa Pura Aviation Aully Yullah; Nina Andriani; Fitriyani Panggabean
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

Year 2021 The financial information system at PT Angkasa Pura Aviasi currently uses the Mekari journal application. The use of this recording system is still relatively new and simple, so it becomes an obstacle in financial recording due to the need for adaptation to the new system. The identification of the problem is that the use of financial information systems using the mekari application system is still relatively new and there is no applicable SOP and financial performance using financial information systems cannot help optimally. The formulation of the problem is how to implement a financial information system to improve financial performance at PT Angkasa Pura Aviation? The purpose of this study to analyse the application of financial information systems to improve financial performance at PT Angkasa Pura Aviation. Qualitative descriptive research method. The data analysis technique used in this research is descriptive qualitative analysis, where the procedure is carried out by providing questionnaires and interviews to employees in the financial division who have used the financial information system, namely the mekari journal so that this is considered to improve financial performance. The results of the study are the application of financial information systems at PT Angkasa Pura Aviasi has had a significant positive impact on the company's financial performance. The system is able to control the activities of units in improving financial performance due to cost efficiency.
Effect of Management Ownership, Size of Board of Commissioners, Auditor Reputation, Liquidity, Profitability, Leverage on Risk Management Disclosure of Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) Julita Rakhmah Hasibuan; Renny Maisyarah; M. Irsan Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

Adequate risk management disclosure is needed in making the right decisions in the corporate environment. The increasing demand of shareholders for transparent risk disclosure in financial statements has encouraged companies to expand their disclosure areas in annual reports. It is necessary to investigate various factors that can affect risk management disclosure in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2022. Factors that are estimated to affect risk management disclosure are management ownership, board of commissioners size, auditor reputation, liquidity, profitability, and leverage. This study will use multiple regression analysis on data from food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2022, to further explore their relationships. The results of the analysis show that all variables in the regression model simultaneously affect the company's risk management disclosure. However, partially among the 6 variables, only 4 variables affect risk management disclosure, namely management ownership, board of commissioners size, auditor reputation, and liquidity. Meanwhile, the profitability and leverage variables are concluded to have no effect. Thus, it can be concluded that only these four factors have an impact on risk management disclosure, so that it can be a concern for shareholders in companies listed on the IDX in the food and beverage category.
The Effect of Tax Extensification, Taxpayer Behavior Control and Tax Counseling on Individual Taxpayer Compliance Moderated by Tax Amnesty at KPP Pratama Medan Polonia Friskacindy Wilya Shinta Gulo; Heriyati Chrisna; Nina Andriany Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to determine and analyze the effect of tax extensification, taxpayer behavioral control and tax counseling on individual taxpayer compliance moderated by tax amnesty at KPP Pratama Medan Polonia. This study uses primary data by distributing questionnaires via google form to individual taxpayers registered at KPP Pratama Medan Polonia. The total population in this study was 237,168 taxpayers. Sampling was carried out using the slovin formula so that a sample of at least 100 taxpayers was obtained. The data analysis techniques used are multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the study indicate that simultaneously tax extensification, taxpayer behavioral control and tax counseling have a significant effect on individual taxpayer compliance in Pratama Medan Polonia. Partially, taxpayer behavioral control and tax counseling have a positive and significant effect on individual taxpayer compliance. While the tax extensification variable has no effect on individual taxpayer compliance. For tax amnesty as a moderating variable, it cannot strengthen the effect of tax extensification, taxpayer behavioral control and tax counseling on individual taxpayer compliance.
Analysis of Services and Promotions to Increase Customer Loyalty Mediated by Customer Satisfaction at Pt. Bank Btpn Putri Hijau Branch Ryan Dharmawan Laksana; Slamet Widodo; Mesra B
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the factors that affect customer loyalty of Bank BTPN Putri Hijau Branch with a focus on service and promotion. The type of research used is quantitative with a descriptive approach. The analysis method used is Structural Equation Modeling-Partial Least Square (SEM-PLS). The variables studied include Customer loyalty (Y) as a dependent variable, service (X1) and promotion (X2) as independent variables, and Customer satisfaction (Z) as a mediating variable. The results of the study show that services and promotions have a positive and significant effect on customer satisfaction of Bank BTPN Putri Hijau Branch. In addition, service and promotion also have a positive effect on customer loyalty which plays an important role as a mediator between independent variables and customer satisfaction. This research emphasizes the need for Bank BTPN Putri Hijau Branch to continue to improve customer satisfaction, especially in terms of service and promotion. By improving innovative services, Bank BTPN Putri Hijau Branch can improve customer perception, adjust to their lifestyle, and fulfill their motivation to choose BTPN as their flagship bank.
Analysis Of Promotion And Service Quality On Savings Decisions At Pt Bank Sumut Tcp Market Tavip Mediated Saving Intention Suci Indah Hakiki; Elfitra Desy Surya; Nurafrina Siregar
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to test and analyze the influence of PROMOTION and service quality on savings decisions at PT Bank Sumut KCP Pasar Tavip mediated by saving intentions. The method used in this study is a quantitative method. Data analysis techniques using SMART PLS. Data collection techniques using Quesioner and interviews. The population in this study is 370 customers. By using the slovin formula, a sample of 190 customers was obtained. The results of the study show that promotion has a positive and significant effect on the decision to save at PT Bank Sumut KCP Pasar Tavip. Product quality has a positive and significant effect on the decision to save at PT Bank Sumut KCP Pasar Tavip. Promotion and service quality have a positive and significant effect on the decision to save PT Bank Sumut KCP Pasar Tavip which is mediated by the intention to save PT Bank Sumut KCP Pasar Tavip.
Analysis Of Cultural And Social Influences On The Decision To Purchase Packaged Cooking Oil Mediated By Consumer Psychology (Gelugur Market Case Study) Megawati Mora Putri; Elfitra Desy Surya; Mesra b
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

The purpose of the study is to analyze the cultural and social influence on the decision to purchase packaged cooking oil mediated by consumer psychology. Based on the identification of problems, several critical issues were found, such as the lack of cultural influence, social circumstances such as economic ability to influence purchasing decisions, and advertisements for oilita packaged cooking oil products that did not attract the attention of consumers. This study does not limit the age of buyers who are 20 years old and above. The sample was taken using the snowball sampling method with a total of 120 respondents. The data was analyzed using Structural Equation Modeling (SEM) using the Smart Partial Least Squares (PLS) method. The results of the study show that all variables, namely cultural and social, have a positive and significant influence on consumer purchase decisions and psychology. The hypothesis with the highest value is the influence of consumer psychology on purchase decisions with an original sample (O) value of 0.663 and a T-Statistic of 6.382. On the other hand, the hypothesis with the lowest value is the influence of culture on purchasing decisions with an original sample value (O) of -0.211 and a T-Statistic of 1.769 so that this hypothesis is not accepted. The conclusion of this study emphasizes that as an Indonesian citizen to use domestic products such as oilita packaged cooking oil in the development of daily life needs. The advice for companies that own oilita packaged cooking oil is that the company is expected to be able to provide even better innovation by providing information on the content in oil and its advantages through attractive advertisements such as on television and on social media.
Analysis Of Facilities And Service Quality On Loyalty Service Users Of Pt Pelabuhan Indonesia Branch Belawan Mediated By Satisfaction Budi Rusdianto; Slamet Widodo; Elfitra Desy Surya
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to test and analyze the influence of facilities and service quality on the loyalty of Indonesian port service users Belawan Branch. To test and analyze the influence of facilities and service quality on the loyalty of Indonesian port service users Belawan Branch through satisfaction. This research is a quantitative research. Sampling technique with purposive sampling. The population is all consumers who use port services as many as 77 populations and are immediately used as a saturated sample. This research was processed using SMART PLS. The results of the study show that facilities have a positive and significant effect on customer satisfaction using PT Pelabuhan Indonesia Belawan Branch port services. The quality of service has a positive and significant effect on customer satisfaction using PT Pelabuhan Indonesia Belawan Branch port services. Satisfaction has a positive and significant effect on customer loyalty using PT Pelabuhan Indonesia Belawan Branch port services. Facilities have a positive and significant effect on customer loyalty using PT Pelabuhan Indonesia Belawan Branch port services. The quality of service has a positive and significant effect on customer loyalty using the port services of PT Pelabuhan Indonesia Belawan Branch. Facilities have a positive and significant effect on customer loyalty using PT Pelabuhan Indonesia Belawan Branch port services through satisfaction. Service Quality has a positive and significant effect on customer loyalty using PT Pelabuhan Indonesia Belawan Branch port services.
The Effect Of Human Resource Quality On Performance With Supervision As An Intervening Variable In Government Villages In Dolok Masihul District Serdang Bedagai Regency Marplusmi Sitepu; Kiki Farida Ferine
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to determine the influence of Human Resources Quality (X) on Performance (Y) with Supervision (Z) as an Intervening variable in Village Government in Dolok Masihul District, Serdang Bedagai Regency. The type of research used is quantitative research. Data was collected using a questionnaire method which was distributed to 62 respondents who were Village Officials in the Village Government in Dolok Masihul District. The data analysis technique in this study uses the Structural Equation Modelling (SEM) method using SmartPLS 3.0 Software. The results of the analysis showed that the quality of human resources had a positive and significant effect on supervision, the quality of human resources had a positive and significant effect on performance, supervision had a positive and insignificant effect on performance, and the quality of human resources had a positive and insignificant effect on performance with supervision as an intervening variable.
Analysis of Customer Relationship Management and Social Media on Marketing Performance Mediated Digital Marketing at Gramedia Medan Mhd. Rizky Perdana Putra; Nurafrina Siregar; Mesra B
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This research aims to test and analyze the influence of customer relationship management, social media on marketing performance mediated by digital marketing at Gramedia Medan. Good customer relationship management and effective use of social media have an important role in improving marketing performance. Apart from that, integrated digital marketing is a key factor in mediating the influence of these factors on marketing performance. The research method used is a quantitative approach, with sampling based on the Slovin formula to determine the number of respondents who are representative of the population. The population of this study was Gramedia visitors in Medan City, which from the average visitor report per week, 442 people. With a margin of error of 5%, a sample of 210 respondents were selected randomly. Data was collected through a structured questionnaire. Data analysis was carried out using the Structural Equation Modeling (SEM) technique to test the relationship between the variables studied. The research results show that Customer Relationship Management has a positive and significant effect on marketing performance at Gramedia Medan, Social Media has a positive and significant effect on marketing performance; Digital Marketing has a positive and significant effect on marketing performance; Customer Relationship Management has a positive and significant effect on Digital Marketing, Social Media has a positive and significant effect on Digital Marketing. The results of this research also provide recommendations for Gramedia management to improve customer relationship management and the use of social media to improve marketing performance through digital marketing in strengthening Gramedia services in Medan.
Analysis Of Company Reputation and Product Innovation Against Marketing Performance Through Competitive Advantage at PT Amanah Travel Indonesia Erlina Satrin NY; Mesra B; Elfitra Desy Surya
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to test and analyze the influence of company reputation and product innovation on competitive advantage in PT Amanah Travel Indonesia. To test and analyze the influence of company reputation and product innovation on marketing performance at PT Amanah Travel Indonesia through competitive advantage. The method used in this study is a quantitative method. Data analysis techniques using SMART PLS. Data collection techniques using Quesioner and interviews. Using the slovin formula, a sample of 160 consumers was obtained. The results of the study show that the company's reputation and product innovation have a positive and significant effect on the competitive advantage of PT Amanah Travel Indonesia. The company's reputation and product innovation to the marketing performance of PT Amanah Travel Indonesia through competitive advantage.

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