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 402 Documents
The Influence of Leadership Style, Human Resource Quality and Organizational Citizenship Behavior (OCB) on Organizational Commitment in Communication Mediation at Bank Indonesia Representative Office in North Sumatra Province Hendru Marpaung; Isa Indrawan
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.311

Abstract

The first step in human resource management is to assign human resources so that they obtain work assignments that are in accordance with the work performed. Human resources (HCs) or staff members have become a top priority in any organization because their quality is crucial in facing the current business climate. This study aims to see the influence of leadership style, quality of human resources and organizational citizenship behavior (OCB) on organizational commitment in communication mediation at the Bank Indonesia Representative Office in North Sumatra Province. The results of this study are as follows: Leadership Style has a positive and significant effect on Organizational Commitment with the original sample value of 0.374 and p values of 0.001. Leadership Style had a positive and significant effect on Communication with the original sample value of 0.368 and p values of 0.001. Communication had a positive and insignificant effect on Organizational Commitment with the original sample value of 0.100 and p values of 0.179. The quality of human resources has a positive and significant effect on Organizational Commitment with the original sample value of 0.289 and p values of 0.005. The quality of human resources had a non-significant positive effect on communication with the original sample value of 0.205 and p values of 0.070. Organizational Citienship Behavior had a positive and insignificant effect on Organizational Commitment with an original sample value of 0.178 and p values of 0.053. Organizational Citizenship Behavior had a positive and significant effect on Communication with an original sample value of 0.332 and p values of 0.004. Leadership Style had an insignificant positive effect on Organizational Commitment through communication with the original sample of 0.037 and p values of 0.171. The quality of human resources has a positive and insignificant effect on Organizational Commitment through Communication with the original sample value of 0.020 and p values of 0.290. Organizational Citizenship Behavior had a positive and significant effect on Organizational Commitment through Communication with the original sample value of 0.020 and p values of 0.212.
The Effect of Integrity, Competence and Motivation on Job Satisfaction in Mediation by Work Discipline at the Bank Indonesia Representative Office in North Sumatra Province Mhd. Andy Syahputra Siregar; Isa Indrawan
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.312

Abstract

This study aims to see the Influence of Integrity, Competence and Motivation on Job Satisfaction in Mediation by Work Discipline at the Bank Indonesia Representative Office in North Sumatra Province, Production factors are needed to produce human output, but without human labor, commodities and services will not provide the same benefits. The results of this study are as follows: Work Discipline has a positive and significant effect on Job Satisfaction with the original sample value of 0.422 and p values of 0.000. Integrity had a positive and significant effect on Work Discipline with the original sample value of 0.358 and p values of 0.000. Integrity had a positive and significant effect on Job Satisfaction with the original sample value of 0.234 and p values of 0.008. Competence had a positive and significant effect on Work Discipline with an original sample value of 0.234 and p values of 0.007. Competence had a positive and insignificant effect on Job Satisfaction with the original sample value of 0.044 and p values of 0.321. Motivation had a positive and significant effect on Work Discipline with the original sample value of 0.394 and p values of 0.000. Motivation had a positive and significant effect on Job Satisfaction with the original sample value of 0.272 and p values of 0.002. Integrity has a positive and significant effect on Job Satisfaction through Work Discipline with an original sample value of 0.155 and p values of 0.003. Competence had a positive and significant effect on Job Satisfaction through Work Discipline with the original sample value of 0.103 and p values of 0.013. Motivation had a positive and significant effect on Job Satisfaction through Work Discipline with the original sample value of 0.170 and p values of 0.004.
The Effect of Physical Evidence, Reliability, and Empathy on Customer Satisfaction at Setiabudi Salon Rosmalina; Wulan Dayu; Dian Septiana Sari
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.315

Abstract

This study aims to analyze the influence of Physical Evidence, Reliability, and Empathy on Customer Satisfaction at Setiabudi Salon. In this study, respondents were asked to provide responses regarding these three variables and their impact on their satisfaction levels as customers and on the population in this study was 67. The analysis methods used include descriptive and verifiable analysis, which include path analysis, multiple correlation analysis, determination coefficient, and hypothesis testing through t-test for partial testing and F-test for simultaneous testing. The population of this study consisted of 67 customers of Setiabudi Salon, with samples taken using saturated sampling techniques. The results of the analysis showed that Physical Evidence had a t-count value of 1.996, showing a positive and significant influence on customer satisfaction. Reliability recorded a t-count value of 3,170, which also shows a positive and significant influence. Meanwhile, Empathy produced a t-count value of 6,951, indicating a very significant influence on customer satisfaction. Simultaneously, the combination of these three factors showed a calculated F value of 122,985, which significantly affected customer satisfaction at Setiabudi Salon. This research emphasizes the importance of good management of Physical Evidence, Reliability, and Empathy to increase customer satisfaction, which will ultimately contribute to the loyalty and sustainability of the salon's business.
The Role of Accountants in Optimizing Regional Original Revenue (ROR) with Proper Central and Regional Financial Management Dito Aditia Darma Nst; Renny Maisyarah; Linda Asriani; Evan Tamaro; Dedi Agus Pratikno; Ashri.A.Handayani; Jefri Ronaldo
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.317

Abstract

Regional Original Revenue (ROR) is the main source of financing for local governments in carrying out various development programs. Despite its importance, many districts/cities in Indonesia still face challenges in optimizing ROR. In this context, accountants play a crucial role, not only in the preparation of financial statements, but also in analysis, auditing, and budget planning. This journal aims to explore the role of accountants in improving ROR, identify strategies that can be implemented, and discuss the challenges faced. Through literature analysis and case studies, it was found that increasing the capacity of human resources, optimizing tax management, and utilizing information technology are important steps that can be taken. This study aims to find out and analyze the role of accountants and how they can contribute to overcoming existing challenges, as well as improving the effectiveness of regional financial management in Indonesia. The research method applied is qualitative descriptive with documentation studies, where data collection techniques use documentation studies. The results of this study are expected to provide useful recommendations for local governments in an effort to increase revenue and financial accountability in response to government demands on reform in the field of central and regional financial relations in accordance with Law No. 22/1999. Regional financial reform has given birth to Government Regulation (PP) No. 105 of 2000 concerning Regional Financial Management and Accountability. One of the problems that arises from the PP is about the reporting and financial accountability management system. This problem can be overcome by implementing ASP and training human resources of central and regional governments in the field of ASP, so that it can create good governance. This is the role of universities as centers for education, training and financial research, especially in the development of the field of Public Sector Accounting to prepare human resources for the financial management system
The Influence Of Leadership Style And Organizational Culture On Employee Performance In The Moderation Of The Work Climate In The Office Bank Indonesia Provincial Representative North Sumatra Muhammad Khairul Ibaad Pohan; Mesra B
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.320

Abstract

This study aims to see the Influence of Leadership Style and Organizational Culture on Employee Performance in Work Climate Moderation at Bank Indonesia Representative Office in North Sumatra Province. Human beings need special attention because they are basically able to develop, have intellect, ideas, feelings, desires, and hopes. These variables also affect achievement, dedication, loyalty, and love for work and the success of the organization. Therefore, human resource managers are indispensable to improve employee performance, so that it is beneficial for the company and able to survive in a competitive and dynamic business climate. The results of this study are as follows: Organizational Culture has a positive and significant effect on Employee Performance with the original sample value of 0.446 and p values of 0.000. The Work Climate could not moderate the Leadership Style on Employee Performance with the original sample value of -0.033 and the p values of 0.420. The Work Climate was not able to moderate the Organizational Culture towards Employee Performance with the original sample value of 0.031 and p values of 0.419. Leadership Style had a positive and insignificant effect on Employee Performance with the original sample of 0.115 and p values of 0.128. Work Climate has a positive and significant effect on Employee Performance with an original sample value of 0.392 and p values of 0.000.
The Influence Of Organizational Climate And Work Environment On Employee Performance With Work Quality As An Intervening Variable At Bank Indonesia Pematangsiantar Representative Office Handoko Utama; Mesra B
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.321

Abstract

Humanity holds a very important position in any organization because humans play an important role in the activities of daily life, especially in the workplace environment. Human beings are seen by God as the purest form of life because they have a personality that is different from other forms of life. Without human resources, a business cannot carry out its activities, so human resources are very important. The results of this study are as follows: Organizational Climate has a positive effect of not significant with the original sample value of 0.026 and p values of 0.421. Organizational Climate had a positive and significant effect on Work Quality with the original sample of 0.777 and p values of 0.000. Work Quality had a positive and significant effect on Employee Performance with the original sample of 0.595 and p values of 0.000. The Work Environment had a positive and significant effect on Employee Performance with the original sample value of 0.354 and p values of 0.020. The Work Environment had a positive and insignificant effect on Work Quality with the original sample value of 0.146 and p values of 0.242. Organizational Climate has a positive and significant effect on Employee Performance through Work Quality indirectly with the original sample value of 0.462 and p values of 0.004. The Work Environment has a positive and insignificant effect on Employee Performance through Work Quality indirectly with the original sample value of 0.087 and p values of 0.242.
The Influence Of Leadership Style And Role Conflict On The Work Environment With Communication As An Intervening Variable In Bank Indonesia Representative Offices North Sumatra Province Andy Saddam Ikhsan; Mesra B
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.322

Abstract

Human resources (HR) is one part of organizational management that focuses on human resources. The task of human resource management is to manage the human element well in order to obtain a workforce that is satisfied with its work. In an organization, human beings are one of the most important elements in an organization. This study aims to see the Influence of Leadership Style and Role Conflict on the Work Environment with Communication as an Intervening Variable in the Bank Indonesia Representative Office in North Sumatra Province. The results of this study are as follows: Leadership Style has a positive and significant effect on Communication with the original sample value of 0.219 and p values of 0.017. Leadership Style had a positive and significant effect on the Work Environment with an original sample value of 0.362 and p values of 0.008. Communication had a positive and insignificant effect on the Work Environment with the original sample value of 0.224 and p values of 0.065,. Role Conflict had a positive and significant effect on the Work Environment with the original sample value of 0.680 and p values of 0.000. Role Conflict had a positive and insignificant effect on the Work Environment with the original sample value of 0.273 and p values of 0.053. Leadership Style had a positive and insignificant effect on the Work Environment through Communication with an original sample value of 0.049 and p values of 0.124. Leadership Role Conflict had a positive and insignificant effect on the Work Environment through Communication with an original sample value of 0.049 and p values of 0.124.
The Effect Of Human Resource Quality And Work Conflict On Work Performance In Competency Mediation At Bank Indonesia Representative Office, North Sumatra Province Wim Pranata; Mesra B
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.323

Abstract

The type of research used in this study is a type of quantitative research, the location of the research at the Bank Indonesia Representative Office of North Sumatra Province is precisely on Jalan Balai Kota no 4 Kota Medan, the population of the research used is all employees in the Representative Office of Bank Indonesia North Sumatra Province as many as 70 employees, The sample to be used is all the population in the Representative Office of Bank Indonesia North Sumatra Province as many as 70 employees, The data collection technique used is a questionnaire, the research calculation tool is the PLS smart application version 3. The results of this study are as follows: Competence has a positive and significant effect on Work Achievement with a value of 0.384 and a significant 0.000 Work Conflict has a negative and significant effect on Competency with a value of -0.289 with a significant 0.004. Work Conflict had a negative and significant effect on Work Achievement with a value of -0.278 and a significant 0.009. The quality of human resources has a positive and significant effect on Competence with a value of 0.622 and a significance of 0.000. The quality of human resources has a positive and significant effect on Work Achievement with a value of 0.306 and a significant 0.005. Role Conflict has a negative and significant effect on Work Performance through Competency with a value of -0.111 and a significant value of 0.016. The quality of human resources has a positive and significant effect on Work Performance through Competency with a value of 0.239 and a significant 0.000.
The Effect Of Communication And Work Ethic On Work Performance With Competence As An Intervening Variable At The Bank Indonesia Representative Office In North Sumatra Province Raja Pardomuan H. Siregar; Mesra B
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.324

Abstract

This research aims to be the final project of the graduation requirements in obtaining a S2 degree, and another purpose of this research is to be used as an input for organizations to develop even better, Everyone is unique in their needs, desires, interests, values, beliefs, attitudes, mental processes, perceptions, and personalities, among others (Umam, 2012). An organization or corporation is established on the basis of a vision for the benefit of humans, and it is humans who regulate the implementation of the mission of the organization or company Human interaction begins with communication. Humans can interact with each other through communication in a variety of environments, including markets, workplaces, homes, and public spaces. No one in this world would shy away from participating in his talks. The results of this study are as follows: Work Ethic has a positive and significant effect on Competence with the original sample value of 0.652 p values 0.000. Work Ethic had a positive and significant effect on Work Achievement with the original sample value of 0.429 and p values of 0.002. Competence had a positive and significant effect on Work Achievement with an original sample value of 0.419 and p values of 0.000. Communication had a positive and significant effect on Competency with the original sample value of 0.243 and p values of 0.014. Communication had a positive and insignificant effect on Work Performance with the original sample value of 0.090 and p values of 0.228. Work Ethic has a positive and significant effect on Work Achievement through Competency indirectly with the original sample value of 0.273 and p values of 0.001. Communication has a positive and significant effect on Work Achievement through Competence with the original sample value of 0.102 and p values of 0.044.
The Influence Of Competence, Integrity And Organizational Culture On Employee Performance In Job Satisfaction Moderation At Bank Indonesia Provincial Representative Offices North Sumatra Rudi Herbet Sianturi; Mesra B
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.325

Abstract

Various resources, including people, money, machines, equipment, and information resources, are required to achieve the organization's goals. Human resource management is very important for the organization, so in managing it, managing and utilizing human resources will run according to what is expected, so that it can function productively to achieve organizational goals. This study was conducted to see the Influence of Competence, Integrity and Organizational Culture on Employee Performance in Job Satisfaction Moderation at the Bank Indonesia Representative Office in North Sumatra Province. The results of this study are as follows: Organizational Culture has a positive and significant effect on Employee Performance with a value of 0.366 and a significant 0.000. Job Satisfaction is not able to moderate Competency on Employee Performance with a value of 0.038 to a significant 0.129. Job Satisfaction was able to moderate Integrity to Employee Performance with a value of -0.127 significant 0.013. Job Satisfaction is able to moderate Organizational Culture towards Employee Performance with a value of 0.120 and a significant 0.023. Integrity has a positive and significant effect on Employee Performance with a value of 0.397 and a significant 0.000. Job Satisfaction has a positive and significant effect on Employee Performance with a value of 0.278 significant 0.000. Competence had a positive and insignificant effect on Employee Performance with a value of 0.007 to a significant 0.377.