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International Journal of Management, Economic and Accounting
Published by Yayasan Sinergi Multidimensi Kreatif
ISSN : -     EISSN : 30255627     DOI : https://doi.org/10.61306/ijmea
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 4 No. 1 (2026): February 2026" : 5 Documents clear
The Role of Tax Audits in Enhancing Regional Taxpayer Compliance Dito Aditia Darma Nst; Irwanndri zandroto; Viktor D J Buulolo; Azun frinaldi meha; Nur Aisyah
International Journal of Management, Economic and Accounting Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i1.695

Abstract

Local taxpayer compliance is one of the key factors in achieving sustainable growth in regional tax revenues. However, the level of taxpayer compliance continues to face various challenges, including low tax awareness, limited supervision, and weak enforcement of local tax regulations. Tax audits function as a supervisory instrument aimed at ensuring that taxpayers comply with the prevailing regional tax laws and regulations. This study aims to analyze the role of tax audits in enhancing local taxpayer compliance and to identify factors that influence the effectiveness of tax audit implementation. The research employs a quantitative approach using a survey method, in which data are collected through questionnaires distributed to local taxpayers and regional tax administration officials. The collected data are analyzed using descriptive and inferential statistical techniques to examine the relationship between tax audit implementation and the level of taxpayer compliance. The expected findings indicate that tax audits play a positive and significant role in improving local taxpayer compliance, both in terms of formal and material compliance. Furthermore, this study is expected to provide recommendations for local governments to improve the quality of tax audit implementation as an effort to optimize regional tax revenues and strengthen transparent and accountable local tax governance.
Size Matters in Legal Ethics: Contrasting Mediating Mechanisms of Reputational Capital Frans, Raja; Hamdani, Erico; Mubarok, Dadan Abdul Aziz; Sofiati, Nunung Ayu
International Journal of Management, Economic and Accounting Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i1.696

Abstract

The efficacy of digital signaling in credence goods markets remains paradoxical: while visibility tools are universal, their reputational impact is highly context-dependent. This study challenges the prevailing "one-size-fits-all" assumption in legal services marketing by examining firm size as a critical boundary condition. Drawing on a synthesis of Signaling Theory and Institutional Theory, we posit that the mechanism of building reputational capital differs fundamentally between market challengers (small firms) and incumbents (large firms). Data were collected from 126 strategic elites (partners/founders) in the Indonesian legal sector, representing a high-uncertainty emerging market context. The model was tested using Partial Least Squares Multi-Group Analysis (PLS-MGA). The results confirm a sharp strategic dichotomy. For small firms, professional ethics functions as an "offensive weapon," where digital signaling intensity yields a massive impact on ethical legitimacy , effectively overcoming the liability of newness. Conversely, for large firms, ethics serves merely as a "defensive shield" or hygiene factor, with a significantly lower conversion rate , as their reputation is already "embedded" in historical institutional structures. Theoretically, this research introduces the concept of "Signal Elasticity," demonstrating that the reputational yield of ethical signaling is structurally contingent. These findings provide tailored strategic prescriptions for "Davids" and "Goliaths" in the digital legal marketplace, suggesting that while challengers must prioritize high-fidelity signaling, incumbents should focus on maintaining institutional buffers.
Investigating Students’ Intention to use Digital Securities Platforms: a Perspective from the TAM and UTAUT Frameworks Anita Tarihoran; Ahmad Kodri Fauzi Hasibuan; Iskandar Muda
International Journal of Management, Economic and Accounting Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i1.698

Abstract

This study aims to analyze the effects of performance expectancy, effort expectancy, social influence, and facilitating conditions on students’ intention to use digital securities platforms at Universitas Mikroskil. This research adopts an associative research design with a quantitative approach. Primary data were collected through a closed-ended questionnaire using a five-point Likert scale. The population of this study consists of all students of Universitas Mikroskil, and the sampling technique employed was purposive sampling. The minimum sample size was determined using the Slovin formula, resulting in 96 respondents who met the research criteria. Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of LISREL software. The results indicate that social influence and facilitating conditions have a positive and significant effect on the intention to use digital securities platforms, while performance expectancy and effort expectancy do not have a significant effect on the intention to use digital securities platforms.
The Effects of Regulation, Literacy and Promotion in the Development of the Halal Industrial Ecosystem through Sharia Financing In West Nusa Tenggara Yuke Rahmawati; Aini Masruroh; Sanurdi
International Journal of Management, Economic and Accounting Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i1.702

Abstract

This study aims to comprehensively analyze the development of the halal industrial ecosystem in West Nusa Tenggara Province, as one of the halal tourism destinations in Indonesia. The West Nusa Tenggara Regional Government has issued Regional Regulation Number 2 of 2016 on Halal Tourism, as a derivative of Law Number 10 of 2009 on Tourism and Law Number 33 of 2014 on the Guarantee of Halal Products. In the context of developing the halal industry, there are several variables that are important to study, including regulation, halal industry literacy, promotion of halal tourist destinations, and support for sharia financing access to the halal industry ecosystem. To this end, the study applies a descriptive quantitative method with path analysis (SEM test) using intervening variables. This study found that the regulatory aspects were not significant or had no direct effect on the halal industry, while literacy and promotion had a significant direct effect on the halal industry. As for the indirect effect, regulation (regional) does not indirectly affect the halal industry, while literacy and promotion indirectly have a significant effect on the development of the halal industry ecosystem. Lastly, Islamic financing has a significant direct effect on the halal industry. The findings of this study are expected to be able to provide policy recommendations for local and central governments in the development of the halal industry ecosystem.
The Relationship Between Psychological Well-Being And Work Productivity Education Staff At Universitas Pembangunan Panca Budi Nuraini Kemalasari Istiqamah; Hernawaty; Geby Citra Ananda
International Journal of Management, Economic and Accounting Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i1.706

Abstract

This study aims to analyze the relationship between psychological well-being and the work productivity of education personnel at Universitas Pembangunan Panca Budi (UNPAB) Medan. Psychological well-being is a positive psychological condition that includes six main dimensions according to Ryff (1989), namely self-acceptance, positive relationships with others, autonomy, mastery of the environment, life goals, and personal growth. The research method used is quantitative correlational with a survey approach. The research population is all UNPAB education staff totaling 120 people, with a sample of 92 people determined using the Slovin formula. Data collection was carried out through the Scales of Psychological Well-Being (SPWB) questionnaire and work productivity scales that have been tested for validity and reliability. Data analysis used Pearson Product Moment correlation and simple linear regression. The results showed that there was a positive and significant relationship between psychological well-being and the work productivity of UNPAB education personnel (r = 0.712; p < 0.01), with a determination coefficient of 50.7%. The dimension of life goals and mastery of the environment are the strongest predictors of work productivity. The implications of this study emphasize the importance of psychological welfare improvement programs for education personnel to support the performance of institutions in a sustainable manner.

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