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
Human Capital As A Strategic Partner In Organizational Transformation Putri Selviani; Agnes Noria Nabila Siregar; Dini Wulandari; Dora Iccabella Sitanggang; Nayla Putri Aliska; Putri Citra Nabila; Ely Delvi
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.v2i2.345

Abstract

This research discusses the important role of human capital as a strategic partner in the organizational transformation process. In an increasingly complex and dynamic era, organizations are required to adapt quickly through significant changes, both in terms of technology, structure, and culture. Successful organizational transformation depends not only on strategy and technology, but also on the potential and competence of existing human resources. Human capital plays a central role in designing and implementing change, as well as being a key element in achieving the organization's long-term goals. As a strategic partner, human capital helps in formulating policies, strengthening the culture of innovation, and creating synergies that support the sustainability of the organization. This research also identifies the challenges faced in maximizing the role of human capital during the transformation process and offers solutions to mitigate these barriers. With the right approach, human capital can be a very valuable asset in creating a resilient and sustainable organization.
Digital Marketing Strategy for Service Providers at LKP Aulia Electronic Training Center Nurafrina Siregar; Toto Budiharto
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.v2i2.352

Abstract

This study discusses the digital marketing strategy implemented by CV. Aulia Berkah Utama, a service company in North Sumatra, to improve service effectiveness and expand market reach. In the era of digital transformation, the use of technology-based marketing strategies is very important to face increasingly fierce competition. The methods used in this study include the analysis of various digital platforms such as social media, search engines, and the company's official website . The results of the study indicate that the implementation of a structured digital marketing strategy , such as social media optimization, the use of paid advertising, and SEO optimization, can increase service visibility and improve customer interactions. The conclusion of this study emphasizes the importance of consistency and innovation in digital strategies to maintain competitiveness and strengthen consumer trust.
Financial Literacy in Generation Z (Case Study on Students of SMA Panca Budi Medan) Geby Citra Ananda; Zuhri Ramadhan
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.v2i2.353

Abstract

In the era of 2020 there are many offers to make purchases easily and quickly for generation Z, proper financial management is needed for generation Z today, so as not to be tied to consumerism. This research is the result of financial literacy training from students of SMA Panca Budi Medan, researchers want to know if there are differences in understanding and application of financial literacy after attending this financial literacy training. This financial literacy training is carried out for 2 months and is systemized, where students are assessed for their understanding and application. This study used a non-parametric paired t-test. This research data was taken using questionnaires distributed before and after training. Students were given a financial literacy questionnaire according to Chen and Volpe (1998). The results of this study indicate that after participating in financial literacy training, students' understanding of financial literacy does not experience differences with before training, but on average there is an increase in understanding. In the application of financial literacy there is a difference before and after financial literacy training.
Inventory Analysis To Get Profit PT. Agri First Indonesia Hendra Saputra; Ayu Kurnia Sari; Jonathan Pakpahan
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.v2i2.356

Abstract

In the era of recent globalization, inventory is one of the most active and important elements of assets in the company's operating process, which is obtained to be produced into finished goods and then sold, marketed or goods to be used. Therefore, the description and measurement of inventory must be carried out carefully and clearly. Inventory is particularly important because this item can materially affect both the profit and loss calculation and the statement of financial position within a company. The term inventory indicates goods owned by the company used for the normal activities of the company. Both those used for resale and those that are reused or used for the production process. The results of the study state that the recording method used in the company PT Agri First Indonesia is a perpetual system that allows inventory information to be known at any time and this is very helpful to management because the company is engaged in retail trade whose inventory turnover is quite high so that with this perpetual method, anticipation can be made so that there are no shortages and excess inventory. This is in accordance with PSAK No. 14. Because the company always records every transaction into the transaction account so that at any time the amount of inventory can be known. However, this system has a weakness, namely that current costs are not compared with future revenues.
The Effect Of Cash Flow On Stock Prices In Manufacturing Companies For The Consumer Goods Sector Consumer Goods Sector Ayu Kurnia Sari; Hendra Saputra; Jonathan Pakpahan; Sumariaty Br Manurung
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.v2i2.357

Abstract

This study aims to determine the effect of operating cash flow on stock prices through earnings persistence as an intervening variable in manufacturing companies in the food and beverage consumer goods sector. The data needed in this study were collected using documentary techniques. The type of data used in this study is secondary data. The method used to process data is descriptive statistical method and multiple linear regression method with Ordinary Least Squares (OLS) approach. The tool used in the research is SPSS version 23. The results of the Partial test or t test show that the operating cash flow variable does not have a significant and partial effect on the dependent variable, namely the market price. The t-test results show a significant value of 0.767 greater than significant (a) of 5%. Thus globally these variables cannot be used in analyzing market prices. Based on the model summary table, the value of R2 or R Squere is 0.027, this indicates that the contribution of operating cash flow and earnings persistence is 2.7% while the remaining 97.3% is the contribution of other variables.
Bankruptcy Prediction Analysis on PT Blue Bird Tbk Aulia; Hendra Saputra; Eva Nanda Wulandari
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.v2i2.358

Abstract

This research is a quantitative descriptive study that aims to determine how the Springate Method, Zmijewski Method, and Grover Method analyze bankruptcy at PT Blue Bird Tbk with the period used in this study is six years, starting from 2016-2021. This research was conducted by taking secondary data in the form of financial reports obtained from the official website www.bluebirdgroup.com. The Springate method used to analyze the bankruptcy condition of PT Blue Bird Tbk in the 2016-2021 period, there were two years in the vulnerable area, namely 2016 and 2018, in 2017 the company was in a healthy condition or not bankrupt. The Zmijewski method used to analyze the bankruptcy condition of PT Blue Bird Tbk in the 2016-2021 period, that the six consecutive years did not experience bankruptcy. The Grover method used to analyze the bankruptcy condition of PT Blue Bird Tbk in the 2016-2021 period, that the six consecutive years did not experience bankruptcy.PT Blue Bird Tbk was in a vulnerable area in 2016 and 2018, but for 2017 the company was in a healthy condition or not bankrupt. While experiencing bankruptcy in 2019-2021 using the Springate method and this method is accurate in analyzing bankruptcy in this company. While the Zmijewski and Grover in the six years 2016-2021, PT Blue Bird Tbk is in a healthy condition or not bankrupt.
Analysis of Leadership Style and Work Motivation on Employee Job Satisfaction at the Representative Office of the Financial and Development Supervisory Agency of North Sumatra Province Abdi Setiawan; Ikhah Malikhah; Helen Serta Suhartitin
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.v2i2.359

Abstract

This study aims to find out the analysis: (1) Leadership Style, on Job Satisfaction and (2) Work Motivation on Job Satisfaction (3) Leadership Style and Work Motivation on Job Satisfaction. This study uses a hypotheses testing approach. This approach is used to analyze each independent variable to the dependent variable partially. This type of research is a correlational study. This research is a field study. Field study is research conducted by making direct observations on the object being studied. The population in this study is 111 employees. The number of respondents was 53 employees at the Representative Office of the North Sumatra Provincial Financial and Development Supervisory Agency. The research sample was determined through Slovin. The research questionnaire was measured using the Likert scale. The data were analyzed using multiple linear regression analysis and tested by data quality test, classical assumption test, and data hypothesis test using SPSS 26 software. The results of this study show that (1) Leadership Style has a positive effect on Job Satisfaction. The value is shown by the value of Sig. 0.000 > 0.05 and the t-value is calculated 4,163 > 2,008. (2) Work Motivation has a positive effect on Job Satisfaction. This is shown by the Sig. value of 0.001 > 0.05 and the t-value of 3.521 >2.008. (3) Leadership Style and Work Motivation simultaneously have a positive effect on Job Satisfaction.
Analysis of the Accounting Information System of Toman Bakery MSMEs Simpang Tanjung Medan Sunggal Noviani; Irawan; Sri Wahyuni; Miftahurrahmah Sinaga
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.v2i2.361

Abstract

An accounting information system is a collection of resources, such as people and equipment, that have been designed to convert financial data and other data into information. The existence of an Accounting Information System for MSMEs will be one of the means to compile various reports that are indispensable for MSMEs. This research was conducted on MSMEs Tomang Bakery, Simpang Tanjung Village, Medan Sunggal District, the purpose of this study is to analyze and evaluate the accounting information system applied to MSMEs Tomang Bakery, Simpang Tanjung Village, Medan Sunggal District. The type of research used in this study is qualitative, while the methods used in data collection are by conducting interviews, observations and documentation. From the results of this study, the accounting information system implemented by MSMEs Tomang Bakery Simpang Tanjung Village, Medan Sunggal District is still classified as manual and not in accordance with EMKM financial accounting standards so that it still has many shortcomings and makes it difficult for owners to make decisions and the financial statements are difficult to read both from internal and external parties
The Effect of Work Motivation and Work Discipline on Employee Performance in A Communication Company in The Medan Region Raysa Vionika
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.v2i2.373

Abstract

This study aims to examine the influence of motivation and work discipline on the performance of employees of Communication Company, Tbk Telkom Medan Business Area, which has a number of research samples from employees at Communication Company, Tbk Telkom Medan Business Area. This study uses multiple linear regression analysis with data processing using SPSS version 25.0. The results of the study can be found if work motivation has a positive and partially significant effect on employee performance with the value of the t-coefficient calculated >ttable, 4.410 >1.670 at a significant 0.0 < 0.05, then work discipline has a positive and partially significant effect on employee performance with the value of thet-coefficient calculated > t table, 4.841 > 1.670 at a significant 0.0 <0.05, then work motivation and work discipline have a positive and significant effect simultaneously on employee performance with a coefficient value Fcalculated > Ftable, 28.685 > 2.76 at a significant 0.00 < 0.05, with The magnitude of the determination coefficient is 0.531 or 53.1% and it can be said that the relationship between the independent variable and the strongly bound variable is strong. While the rest is in other factors.
The Effect of Communication on Employee Performance at The Sidikalang District Office Abdimar Jahotlen Tamba; 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.v2i2.375

Abstract

This study aims to analyze the effect of communication on employee performance at the Sidikalang District Office, Dairi Regency. Effective communication is an important factor in supporting individual and organizational performance, especially in creating good coordination, solving problems, and building trust and harmonious working relationships. This study uses a quantitative approach with a casual associative research design to test the relationship between communication (independent variable) and employee performance (dependent variable). The population of this study was all employees at the Sidikalang District Office, totaling 49 people, who were also the research sample with a saturated sample technique. Data were collected through questionnaires and analyzed using a simple linear regression method with SPSS version 25 software. The results showed that communication had a positive and significant effect on employee performance, with a regression coefficient of 1.143. The t-count value of 7.112 is greater than the t-table of 2.01174, and the significance value of 0.000 <0.05, which indicates that communication statistically significantly affects employee performance. In addition, the Adjusted R Square value of 0.508 indicates that 50.80% of employee performance variability can be explained by communication variables, while the remaining 49.20% is influenced by other factors not studied. This study confirms that good communication, which includes clarity of messages, openness, speed of information delivery, and listening skills, plays an important role in improving employee performance.