International Journal of Management, Economic and Accounting
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
<![CDATA[The Effect of Interpersonal Communication On Employee Performance At The Sidikalang District Office, Dairi Regency ]]>
<![CDATA[Dameika Tambunan]]>;
<![CDATA[Kiki Farida Ferine]]>
<![CDATA[ International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024 ]]>
Publisher : <![CDATA[Yayasan Multidimensi Kreatif ]]>
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DOI: 10.61306/ijmea.v2i2.376
<![CDATA[This study aims to analyze the effect of interpersonal communication on employee performance at the Sidikalang District Office, Dairi Regency. This study uses a quantitative approach with a casual associative research design. The study population includes all 48 employees of the Sidikalang District Office, with a saturated sampling technique. Data were collected through questionnaires and analyzed using simple linear regression with the help of SPSS software version 25.0. The results of the study indicate that interpersonal communication has a positive and significant effect on employee performance. The regression coefficient of 1.236 indicates that every 1 point increase in interpersonal communication will increase employee performance by 1.236 points. The results of the t-test show a t-count value of 8.508, greater than the t-table of 2.01290, with a significance value of 0.000 <0.05, which strengthens the significant effect. The determination coefficient analysis shows an Adjusted R Square value of 0.611, which means that interpersonal communication explains 61.10% of employee performance variability, while the remaining 38.90% is influenced by other factors not examined in this study. Interpersonal communication dimensions such as openness, empathy, positive feelings, and equality have been shown to play an important role in improving employee performance. This study recommends interpersonal communication training, periodic communication evaluation programs, and strengthening an inclusive work culture to improve employee performance.]]>
<![CDATA[The Influence of Transformational Leadership on Employee Performance in Financial Agencies and Regional Opinions Mandailing Natal Regency ]]>
<![CDATA[Abdul Hakim Nasution]]>;
<![CDATA[Mesra B]]>
<![CDATA[ International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024 ]]>
Publisher : <![CDATA[Yayasan Multidimensi Kreatif ]]>
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DOI: 10.61306/ijmea.v2i2.377
<![CDATA[This research was a quantitative associative causal study aimed at analyzing the relationship patterns between variables and determining the influence of independent variables (exogenous) on the dependent variable (endogenous). The research was conducted at the Office of the Regional Financial and Revenue Agency of Mandailing Natal Regency, with a population of 85 employees. The sampling technique used was saturated sampling, where all members of the population were selected as samples. The data were obtained through questionnaires distributed to all employees from various divisions. The results showed that Transformational Leadership had a positive and significant effect on Employee Performance. This was evidenced by the t-count value of 16.245, which was greater than the t-table value of 1.66298, and the significance value of 0.000, which was smaller than 0.05. The regression coefficient of 1.529 indicated that every 1-point increase in Transformational Leadership would lead to an increase of 1.529 points in Employee Performance, assuming other variables remained constant. Additionally, the coefficient of determination test showed an Adjusted R Square value of 0.873 or 87.3%, indicating that Transformational Leadership had a very high impact on Employee Performance, with 12.7% being influenced by other factors not examined in this study. Overall, the results of this study identified that improving Transformational Leadership could contribute to enhancing Employee Performance at the Office of the Regional Financial and Revenue Agency of Mandailing Natal Regency.]]>
<![CDATA[The Effect Of Training And Development On Employee Retention At The District DPRD Secretariat Mandailing Christmas ]]>
<![CDATA[Afrizal]]>;
<![CDATA[Mesra B]]>
<![CDATA[ International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024 ]]>
Publisher : <![CDATA[Yayasan Multidimensi Kreatif ]]>
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DOI: 10.61306/ijmea.v2i2.378
<![CDATA[This study aimed to analyze the effect of Training and Development on Employee Retention at the Secretariat of the Regional People's Representative Council (DPRD) of Mandailing Natal Regency. The research employed a quantitative associative causal approach with a saturated sampling technique, where the entire employee population was included. Data were obtained through questionnaires distributed to all employees at the Secretariat of the DPRD of Mandailing Natal Regency.The results of the regression test showed that Training and Development had a positive and significant effect on Employee Retention. The regression coefficient of 1.539 indicated that every increase of 1 point in Training and Development led to an increase of 1.539 points in Employee Retention, assuming other variables remained constant. The t-test results showed that the null hypothesis (Ho), which stated that there was no effect of Training and Development on Employee Retention, was rejected, and the alternative hypothesis (Ha), which stated that there was a positive effect, was accepted. This was supported by the t-value of 13.408, which was greater than the t-table value of 1.66298, and the significance value of 0.000, which was less than 0.05. Furthermore, the coefficient of determination test yielded an Adjusted R Square value of 0.675 or 67.50%, indicating that Training and Development had a very high influence on Employee Retention, with 22.50% of the variability influenced by other factors not examined in this study. The high Adjusted R Square value suggested that the regression model used was adequate in explaining the variability in Employee Retention influenced by Training and Development. Overall, the findings of this study showed that improvements in Training and Development could contribute to increased Employee Retention at the Secretariat of the DPRD of Mandailing Natal Regency.]]>
<![CDATA[The Effect Of Performance Allowances On Employee Performance In The Public Works And Spatial Planning Office Asahan Regency ]]>
<![CDATA[Eva Agustina]]>;
<![CDATA[Muhammad Isa Indrawan]]>
<![CDATA[ International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024 ]]>
Publisher : <![CDATA[Yayasan Multidimensi Kreatif ]]>
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DOI: 10.61306/ijmea.v2i2.379
<![CDATA[This research was a quantitative associative causal study aimed at analyzing the relationship pattern between variables and determining the effect of Performance Allowance on Employee Performance. The study was conducted at the Public Works and Spatial Planning Office of Asahan Regency, with a population of 120 employees. The sampling technique used was simple random sampling. The data was obtained from questionnaires distributed to respondents consisting of employees from various divisions. The results showed that Performance Allowance had a positive and significant effect on Employee Performance. This was evidenced by the t-value of 11.457, which was greater than the t-table value of 1.65543, and the significance value of 0.000, which was less than 0.05. The regression coefficient of 1.619 indicated that every 1-point increase in Performance Allowance would cause a 1.619-point increase in Employee Performance, assuming other variables remained constant. In addition, the coefficient of determination test showed an Adjusted R Square value of 0.477 or 47.70%, indicating that Performance Allowance had a relatively high effect on Employee Performance, with the remaining 52.30% influenced by other factors not examined in this study. Overall, the results of this study identified that increasing Performance Allowance could contribute to improving Employee Performance at the Public Works and Spatial Planning Office of Asahan Regency]]>
<![CDATA[The Effect Of Additional Income On Employee Performance At The Regional Secretariat Office Dairi Regency ]]>
<![CDATA[Herbet Darwin Sianturi]]>;
<![CDATA[Muhammad Isa Indrawan]]>
<![CDATA[ International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024 ]]>
Publisher : <![CDATA[Yayasan Multidimensi Kreatif ]]>
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DOI: 10.61306/ijmea.v2i2.380
<![CDATA[This type of research is a causal associative quantitative research with the aim of analyzing the pattern of relationships between two variables and determining the influence of Additional Income on Employee Performance. This research was carried out at the Dairi Regency Regional Secretariat Office, with a population of 160 employees. The sampling technique used is a simple random sampling technique, which is a random sample selection from the existing population. The data used came from the results of a questionnaire distributed to respondents consisting of all employees in various divisions. The results of the study show that Additional Income has a positive and significant effect on Employee Performance. This is evidenced by a t-count value of 15.888 which is greater than the t-table 1.65443, as well as a significance value of 0.000 which is smaller than 0.05. A regression coefficient of 1.077 indicates that every 1 point increase in Additional Income will lead to an increase in Employee Performance by 1.077 points, assuming the other variables remain constant. In addition, the results of the determination coefficient test (Adjusted R Square) showed a value of 0.577 or 57.70%, which shows that Additional Income has a very high influence on Employee Performance, with the remaining 42.30% influenced by other factors that have not been studied in this study. Overall, the results of this study identify that the increase in Additional Income can contribute to the improvement of Employee Performance at the Dairi Regency Regional Secretariat Office.]]>
<![CDATA[The Effect Of Providing Incentives On Employee Performance In The Public Works And Spatial Planning Office Asahan Regency ]]>
<![CDATA[Ilham Bahruddin]]>;
<![CDATA[Muhammad Isa Indrawan]]>
<![CDATA[ International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024 ]]>
Publisher : <![CDATA[Yayasan Multidimensi Kreatif ]]>
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DOI: 10.61306/ijmea.v2i2.381
<![CDATA[This study was a quantitative associative causal research aimed at analyzing the relationship between variables and determining the effect of two independent (exogenous) variables on the dependent variable. The research was conducted at the Public Works and Spatial Planning Office of Asahan Regency, with a population of 68 employees. The sampling technique used was saturated sampling, where all members of the population were selected as the sample. The data used were obtained through questionnaires distributed to respondents consisting of employees from various divisions. The results of the study showed that the provision of incentives had a positive and significant effect on employee performance. This was evidenced by the t-count value of 10.368, which was greater than the t-table value of 1.99656, with a significance value of 0.000, which was less than 0.05. The regression coefficient of 0.901 indicated that each 1-point increase in the provision of incentives would lead to a 0.901-point increase in employee performance, assuming other variables remained constant. Additionally, the results of the coefficient of determination test showed an Adjusted R Square value of 0.862 or 86.20%, indicating that the provision of incentives had a very high effect on employee performance, with the remaining 13.80% influenced by other factors not examined in this study. Overall, the findings of this study identified that increasing the provision of incentives could contribute to improving employee performance at the Public Works and Spatial Planning Office of Asahan Regency.]]>
<![CDATA[The Effect Of Incentives On Employee Performance In The Public Works And Spatial Planning Office Asahan Regency ]]>
<![CDATA[Ira Junianty]]>;
<![CDATA[Muhammad Isa Indrawan]]>
<![CDATA[ International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024 ]]>
Publisher : <![CDATA[Yayasan Multidimensi Kreatif ]]>
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DOI: 10.61306/ijmea.v2i2.382
<![CDATA[This type of research is a causal associative quantitative research with the aim of analyzing the pattern of relationships between two variables and determining the influence of Incentives on Employee Performance. This research was carried out at the Office of Public Works and Spatial Planning of Asahan Regency, with a population of 145 employees. The sampling technique used is simple random sampling, where samples are randomly selected from the existing population. The data used came from the results of a questionnaire distributed to respondents consisting of all employees in various divisions. The results of the study show that Incentives have a positive and significant effect on Employee Performance. This is evidenced by a t-count value of 10.159, which is greater than the t-table 1.65543, and a significance value of 0.000, which is smaller than 0.05. A regression coefficient of 0.905 indicates that every 1 point increase in Incentives will lead to an increase in Employee Performance by 0.905 points, assuming other variables remain constant. In addition, the results of the determination coefficient test showed an Adjusted R Square value of 0.467 or 46.70%, which means that Incentives have a very high influence on Employee Performance, with the remaining 53.30% influenced by other factors that have not been studied in this study. Overall, the results of this study identify that increasing incentives can contribute to improving Employee Performance at the Asahan Regency Public Works and Spatial Planning Office.]]>
<![CDATA[The Effect Of Human Resource Empowerment On Employee Performance At The Office Of The Personnel And Development Agency Human Resources Binjai City ]]>
<![CDATA[Irma Lestari Silaban]]>;
<![CDATA[Abdi Sugiarto]]>
<![CDATA[ International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024 ]]>
Publisher : <![CDATA[Yayasan Multidimensi Kreatif ]]>
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DOI: 10.61306/ijmea.v2i2.383
<![CDATA[This study was a quantitative associative causal research aimed at analyzing the relationship between variables and determining the effect of two independent variables (exogenous) on the dependent variable. The study was conducted at the Regional Civil Service and Human Resource Development Office of Binjai City, with a population of 100 employees. The sampling technique used was saturated sampling, where all members of the population were included as samples. The data used were obtained from questionnaires distributed to respondents, consisting of employees from all divisions. The results showed that Human Resource Development (HRD) had a positive and significant effect on Employee Performance. This was evidenced by the t-count value of 15.078 > t-table value of 1.66980, with a significance value of 0.000 < 0.05. The regression coefficient of 1.334 indicated that each increase of 1 point in HRD would lead to an increase of 1.334 points in Employee Performance, assuming other variables remained constant. In addition, the coefficient of determination test showed an Adjusted R Square value of 0.790 or 79.00%, indicating that HRD had a very high influence on Employee Performance, with 21.00% of the remaining variance being influenced by factors not studied in this research. Overall, the findings of this study identified that improving Human Resource Development could contribute to the enhancement of Employee Performance at the Regional Civil Service and Human Resource Development Office of Binjai City.]]>
<![CDATA[The Effect Of The Application Of Government Accounting Standards On Employee Performance In The Management Agency Finance And Revenue Binjai City ]]>
<![CDATA[Satria Yuda Atmaja]]>;
<![CDATA[Abdi Sugiarto]]>
<![CDATA[ International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024 ]]>
Publisher : <![CDATA[Yayasan Multidimensi Kreatif ]]>
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DOI: 10.61306/ijmea.v2i2.384
<![CDATA[This type of research is a causal associative quantitative research with the aim of analyzing the relationship between variables and determining the influence between two independent (exogenous) variables on bound variables. This research was carried out at the Office of the Financial and Revenue Management Agency of Binjai City, with a population of 186 employees. The sampling technique used is saturated sampling, where all members of the population are sampled. The data used was obtained through a questionnaire distributed to respondents consisting of all employees in various divisions. The results of the study show that the implementation of Government Accounting Standards has a positive and significant effect on Employee Performance. This is evidenced by a t-count value of 39.559, which is greater than the t-table of 1.65309, and a significance value of 0.000, which is smaller than 0.05. A regression coefficient of 0.900 indicates that every 1 point increase in the Implementation of Government Accounting Standards will lead to an increase in Employee Performance by 0.900 points, assuming other variables remain constant. In addition, the results of the determination coefficient test showed an Adjusted R Square value of 0.837 or 83.70%, which showed that the Implementation of Government Accounting Standards had a very high influence on Employee Performance, with the remaining 16.30% influenced by other factors that had not been studied in this study.]]>
<![CDATA[The Effect Of The Work Environment On Employee Performance At The Binjai City Social Service ]]>
<![CDATA[Hendra Fereddy Sitorus]]>;
<![CDATA[Mesra B]]>
<![CDATA[ International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024 ]]>
Publisher : <![CDATA[Yayasan Multidimensi Kreatif ]]>
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DOI: 10.61306/ijmea.v2i2.385
<![CDATA[This study aims to analyze the influence of the work environment on employee performance at the Binjai City Social Service. A good work environment is expected to increase employee comfort, motivation, and productivity, which ultimately contributes to organizational performance. The method used in this study is a quantitative approach with a correlational descriptive design. The data was obtained through a questionnaire distributed to 50 employees at the Binjai City Social Service. Data analysis was carried out using simple linear regression with the help of the SPSS program. The results of the study show that the work environment has a positive and significant effect on employee performance. The regression coefficient of 1.475 shows that every one-point increase in the work environment variable will increase employee performance by 1.475 points. In addition, the Adjusted R Square value of 0.555 shows that 55.50% of the variation in employee performance can be explained by the work environment, while the rest is influenced by other factors that are not studied. The t-test produced a t-count value of 8.133 which was greater than the t-table (2.00575) with a significance level of 0.000 (p < 0.05), which showed a significant relationship between the two variables. Based on the results of the research, it is recommended for the Binjai City Social Service to improve a conducive working atmosphere, improve interpersonal relationships between employees, and provide more adequate work facilities. Further research is also recommended to explore other factors that can affect employee performance, such as motivation and leadership.]]>
