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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 402 Documents
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The Influence Of Competence, Integrity And Organizational Culture On Employee Performance In Job Satisfaction Moderation At Bank Indonesia Provincial Representative Offices North Sumatra Muhammad Zailani Sinaga; 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.v2i2.326

Abstract

Today, a company's ability to successfully navigate a highly competitive landscape of advantage depends solely on its ability to organize and manage its human resources effectively. Working with clear organizational goals and strategies will result in human resource performance. So, performance is about what is done and how the work is done, as well as how the work is completed and the results obtained from it. The results of this study are as follows; Organizational Culture had a positive and insignificant effect on Employee Performance with the original sample of 0.054 and p values of 0.293. Organizational Culture had a positive and significant effect on Work Motivation with the original sample value of 0.606 and p values of 0.000. Organizational Climate has a positive and significant effect on Employee Performance with an original sample value of 0.137 and pvalues of 0.039. Organizational Climate had a positive and significant effect on Work Motivation with the original ampel value of 0.222 and p values of 0.003. Work Motivation had a positive and significant effect on Employee Performance with the original sample value of 0.779 and p values of 0.000. Organizational Culture has a positive and significant effect on employee performance through indirect Work Motivation with the original sample value of 0.472 and p values of 0.000. Organizational Climate has a positive and significant effect on employee performance through indirect Work Motivation with the original sample value of 0.173 and p values of 0.003.
The Effect Of Emotional Intelligence And Job Training On Employee Performance Mediated By Organizational Citizenship Behavior At The Bank Indonesia Representative Office In North Sumatra Province Zulkhaidir Irfan 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.v2i2.327

Abstract

In fact, HR sets the standard in managing a business. Various factors contribute to the prosperity of institutions, organizations, and businesses. However, the human element holds the key to success in achieving this goal. Even if other resources are available, businesses will struggle to function properly without qualified human resources. Human resources are one of the most important factors in a company. The results of this study are as follows: Emotional Intelligence has a positive and significant effect on Employee Performance with a value of 0.332 and a p value of 0.009. Emotional Intelligence had a positive and insignificant effect on Organizational Citizenship Behavior with a value of 0.200 and p values of 0.023. Organizational Citizenship Behavior had a positive and significant effect on Employee Performance with a value of 0.168 and p values of 0.162. Training has a positive and significant effect on Employee Performance with a value of 0.356 and p values of 0.016. The training had a positive and significant effect on Organizational Citizenship Behavior with a value of 0.710 and p values of 0.000. Emotional Intelligence had a positive and insignificant effect on Employee Performance through Organizational Citizenship Behavior with a value of 0.034 and p values of 0.204 Training had a positive and insignificant effect on Employee Performance through Organizational Citizenship Behavior with a value of 0.119 and p values of 0.169.
The Effect Of Work Ethic, Communication And Teamwork On Employee Performance In Job Satisfaction Mediation At Bank Indonesia Representative Office In North Sumatra Province Muhammad Imam; 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.v2i2.328

Abstract

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. The results of this study are as follows: Work ethic has a positive and significant effect on Job Satisfaction with the original sample value of 0.356 and p values of 0.005. Work Ethic had a positive and insignificant effect on Employee Performance with the original sample value of 0.138 and p values of 0.056. Job Satisfaction had a psoitative and significant effect on Employee Performance with the original sample value of 0.133 and p values of 0.003. Teamwork had a positive and insignificant effect on Job Satisfaction with the original sample value of 0.217 and p values of 0.062. Teamwork had a positive and insignificant effect on Employee Performance with the original sample value of 0.020 and p values of 0.363. Communication had a positive and significant effect on Job Satisfaction with the original sample value of 0.382 and p values of 0.000. Communication had a positive and significant effect on Employee Performance with the original sample value of 0.719 and p values of 0.000. Work Ethic has a positive and significant effect on Employee Performance through Job Satisfaction with a value of 0.047 and p values of 0.031 Communication has a positive and significant effect on Employee Performance with an original sample value of 0.051 and p values of 0.028. Work Ethic has a positive and significant effect on Employee Performance through Job Satisfaction with a value of 0.047 and p values of 0.031. Communication has a positive and significant effect on Employee Performance with original sample values of 0.051 and p values of 0.028
Analysis of Work Discipline and Work Environment on Human Resource Development at the Ministry of Religion through Work Motivation Qaulan Shadida; Sri Rahayu
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.v2i2.330

Abstract

This research aimed to examine the direct and indirect effects of work discipline and work environment on HR development through work motivation. The research was conducted at the Regional Office of the Ministry of Religious Affairs of North Sumatra Province in 2024. The subjects of this research were all 258 Civil Servant employees (ASN) at the Regional Office of the Ministry of Religious Affairs of North Sumatra, consisting of 185 civil servants and 73 PPPK (non-permanent government employees). A sample size of 72 ASN employees was determined using Slovin’s formula, and a purposive sampling technique was applied. The data type used was primary-quantitative data, collected through questionnaire distribution. The research used an associative-quantitative approach with SEM-PLS (Structural Equation Modeling - Partial Least Squares) analysis technique. Data from the questionnaire responses were processed using the SmartPLS 3 application. The findings indicated that work discipline and work environment had a direct, positive, and significant impact on work motivation and HR development, thus proving and accepting Hypotheses H1, H2, H3, and H4. Work discipline was the most influential variable on work motivation and HR development. Directly, work motivation had no significant effect on HR development, so Hypothesis H5 was rejected and unproven. Work discipline and work environment indirectly through work motivation also had no significant impact on HR development, thus rejecting and disproving Hypotheses H6 and H7. Work Discipline (X1) and Work Environment (X2) contributed to or explained 69.0% of the formation of the Work Motivation (Z) variable. Meanwhile, Work Discipline (X1), Work Environment (X2), and Work Motivation (Z) contributed to or explained 73.5% of the formation of the HR Development (Y) variable.
Analysis Of The Influence Of Motivation, Work Discipline And Commitment On The Performance Of Civil Servants With Competence As An Intervening Variable At The Center For The Implementation Of Agricultural Instrument Standards North Sumatra Zainal; Sri Rahayu
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.v2i2.331

Abstract

This study aims to determine and analyze the effect of motivation, work discipline and commitment on the performance of Civil Servants with competence as an intervening variable at the North Sumatra Agricultural Instrument Standards Application Center. The population in this study was 110 employees. The number of samples taken was 86 respondents. The sampling technique used was saturated sampling. This study uses quantitative primary data collected through questionnaires and processed with the Smart-PLS Software application. The study was conducted in 2024. The analysis technique used the path analysis model. Based on the results of the study, it can be concluded that: Work Discipline (X2) has a positive effect on Performance (Y), with a path coefficient value (Original Sample column) of 0.088, and a P-Values value = 0.006. Work Discipline (X2) has a positive effect on Competence (Z), with a path coefficient value (Original Sample column) of 0.091, and a P-Value = 0. Commitment (X3) has a positive effect on Performance (Y), with a path coefficient value (Original Sample column) of 0.412, and a P-Value = 0. Commitment (X3) has a positive effect on Competence (Z), with a path coefficient value (Original Sample column) of 0.531, and is significant with a P-Value = 0. Competence (Z) has a positive effect on Performance (Y), with a path coefficient value (Original Sample column) of 0.219, and a P-Value = 0.018. Motivation (X1) has a positive effect on Work Spirit (Z), with a path coefficient value (Original Sample column) of 0.291, and a P-Value = 0, Motivation (X1) has a positive effect on Performance (Y), with a path coefficient value (Original Sample column) of 0.379, and has an effect on the P-Value = 0. The magnitude of the parameter coefficient for the work discipline variable (X2) on Performance (Y) through competence (Z) is 0.02, which means that there is a positive indirect effect of work discipline (X2) on performance (Y) through competence (Z) or it can be interpreted that the higher the value of work discipline (X2), the performance (Y) through competence (Z) is 2%. The magnitude of the parameter coefficient for the commitment variable (X3) on Performance (Y) through competence (Z) is 0.116, which means that there is a positive indirect influence of commitment (X3) on performance (Y) through competence (Z) or it can be interpreted that the higher the commitment value (X3), the performance (Y) through competence (Z) is 11.6%. The magnitude of the parameter coefficient for the motivation variable (X1) on Performance (Y) through competence (Z) is 0.083, which means that there is a positive indirect influence of motivation (X1) on performance (Y) through competence (Z) or it can be interpreted that the higher the motivation value (X1), the performance (Y) through competence (Z) is 8.3%.
The Effect Of Position And Workload Analysis On Employee Performance With Service Quality As An Intervening Variable In The Manpower Office Langkat Regency Sri Wahyuni G. Singa; Kiki Farida Ferine
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.v2i2.332

Abstract

In achieving organizational goals, it requires a variety of resources ranging from human resources, equipment, machinery, finance, and information resources. Human resource management, abbreviated as MSDM, is a science or way of managing the relationship and role of resources (workforce) owned by individuals efficiently and effectively and can be used optimally so that the goals with the company, employees and society are maximized. The results of this study are as follows: Workload has a negative and significant effect on Employee Performance with the original sample value of -0.251 and p values of 0.044. Workload had a negative and significant effect on Service Quality with an original sample value of -0.574 and p values of 0.000. Position has a positive and insignificant effect on Employee Performance with an original sample value of 0.192 and p values of 0.061. The position had a positive and significant effect on Service Quality with an original sample value of 0.366 and p values of 0.005. Service Quality has a positive and significant effect on Employee Performance with an original sample value of 0.532 and p values of 0.000. Workload has a negative and significant effect on Employee Performance through Service Quality with a value of -0.305 and p values of 0.002. Jabtan has a positive and significant effect on Employee Performance through Service Quality with a value of 0.295 and p values of 0.005.
The Effect of Reward and Punishment on Job Satisfaction with Work Quality as An Intervening Variable at BPJS Ketenagakerjaan In Medan Raya Erwinda; 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.v2i2.333

Abstract

BPJS Ketenagakerjaan is organizing work accident insurance programs, death insurance programs, pension insurance programs, old-age insurance programs and job loss insurance programs. BPJS, collects and collects contributions from participants and employers, receives contribution assistance from the government, manages social security funds for the benefit of participants, collects and manages data on social security program participants, provides benefits and finances services in accordance with the provisions of the social security program. The results of this study are as follows: Work quality has a positive and significant effect on job satisfaction with the original sample value of 0.663 and P values 0.000 Punishment has a positive and insignificant effect on job satisfaction with the original sample value of 9.047 and P values 0.295.Punishment had a positive and significant effect on the quality of work with the original sample value of 0.520 and P values of 0.000. Reward had a positive and significant effect on job satisfaction with the original sample of indigo 0.220 and P values 0.004. Reward had a negative and significant effect on the quality of work with the original sample value of 0.439 and P values of 0.000. Punishment had a positive and significant effect on job satisfaction through indirect work quality with the original sample result of 0.345 and P values of 0.000. Reward has a positive and significant effect on job satisfaction through indirect work quality with the original sample value of 0.291 and P values of 0.000.
The Role Of The Accounting Profession On The Credibility Of Financial Information Renny Maisyarah; Dito Aditia Darma Nst; Novi Faurini; Sundari Apriliani; Riza Milianda Kasa; Arwin; Muhammad Irza Aryasta; Fadhlan Fachri
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.v2i2.334

Abstract

This study aims to analyze the role of the accounting profession in improving the credibility of financial information. In an increasingly complex and evolving business context, the credibility of financial statements is essential to ensure the trust of investors, stakeholders, and regulators. This study uses a mix methods approach, which is a combination of quantitative methods through surveys and qualitative methods through in-depth interviews and case studies of financial statements from five companies listed on the Indonesian stock exchange during the 2018–2023 period. The results of the study show that the professional competence of accountants, professional ethics, and external audits have a significant influence on the credibility of financial statements. As many as 72% of respondents consider that accountants who have professional certifications, such as CPA or CA, can improve the quality of financial reports. In addition, external audits by big firms (Big Four) and the implementation of strict professional ethics have also been proven to increase the transparency and accuracy of financial statements. Analysis of case studies reveals that companies that implement good accounting standards and involve independent auditors obtain "No Modification" audit opinions, which signifies high credibility. On the other hand, companies that do not meet accounting standards well often receive modified audit opinions. These findings show that the credibility of financial information is highly dependent on the expertise of accountants and the independence of auditors, as well as the importance of adhering to the principles of professional ethics in preparing transparent and trustworthy financial statements. This study provides recommendations for companies to improve the competence of their accountants and ensure the independence of external auditors in order to strengthen the credibility of financial statements.
The Role of Accounting in Developing MSMEs in the Era of Globalization Dito Aditia Darma Nasution; Renny Maisyarah; Fildzah Shabrina; Rimba Simanjuntak; Ancer Martati Ndraha; Heny Nurlaili; M.Diaz Arasta
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.v2i2.335

Abstract

This study aims to analyze the role of accounting in developing Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, especially in facing the challenges of globalization. In the era of increasingly competitive globalization, MSMEs are required to have a good financial management system in order to survive and develop. Accounting serves as a tool to monitor and manage finances, make strategic decisions, and improve competitiveness. However, many MSMEs still face various obstacles, such as limited accounting knowledge, human resources, and access to technology. This study uses a qualitative descriptive approach with in-depth interviews and document analysis to collect data. The results of the study show that although most MSME actors recognize the importance of accounting in financial management, only a small number have applied it systematically. The main factors hindering the effective implementation of accounting are limited knowledge of accounting, the cost of accounting software, and a lack of adequate training. However, MSMEs that successfully implement accounting well, both manually and technology-based, show improvements in terms of operational efficiency and access to financing. This study suggests the importance of accounting training for MSME actors and support from the government and related institutions to strengthen the accounting capacity of MSMEs so that they can compete in the global market. In addition, the implementation of more affordable accounting technology can also help MSMEs to be more efficient in managing their finances.
Analysis of Financial Literacy, Financial Capability and Financial Ease on the Interest of Digital Financial System Users in Paying for Mangrove Forest Tourism Entrance Tickets in Pantai Cermin Maya Syaula; Geby Citra Ananda; Fachrid Wadly; Andrian Syahputra
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.v2i2.342

Abstract

Digitalization in the payment system has become an important need in the modern era, especially in supporting the tourism sector. This study aims to analyze the influence of knowledge, ability, and convenience on the interest in using digital finance on the entrance ticket payment system in the Pantai Cermin Mangrove Forest tourism. A quantitative approach was used in this study by involving 40 respondents as a sample, which was selected using the purposive sampling technique. Data were collected through a Likert scale questionnaire and analyzed using the multiple linear regression method with the help of SPSS. The results showed that partially, the knowledge variable had a significant positive influence on interest in using digital finance (p-value = 0.002, β = 0.320). Ability variables also had a significant positive effect (p-value = 0.005, β = 0.289). The convenience variable was the dominant factor with the largest significant positive influence (p-value = 0.001, β = 0.395). Simultaneously, these three variables have a significant effect on interest in the use of digital finance with a value of F-count = 19,763 and p-value = 0.000. The determination coefficient (R2) value of 0.625 shows that 62.5% of the variation in interest in use can be explained by knowledge, ability, and convenience, while the rest is influenced by other factors outside the research model.

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