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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 Effect of Leadership, Work Stress, and Work Conflict on Employee Turnover Intention Refli Renaldi; Nur Ainun; Sandhi Fialy Harahap
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study examined how leadership (X1), work stress (X2), and work conflict (X3) affect turnover intention (Y) among Bengkel Auto Star Plus Medan employees. This study included 40 Bengkel Auto Star Plus Medan employees. This study sampled 40 persons. A 2021 study was undertaken. This study employed SPSS 24.0 to process quantitative data from a multiple linear regression model. Work stress and conflict had a favourable and statistically significant effect on Bengkel Auto Star Plus Medan employees' turnover intention, but leadership had no effect. Leadership, work stress, and work conflict affected Bengkel Auto Star Plus Medan employees' turnover intentions. With the greatest t-count value of 4.596, work stress influenced turnover intention the most. 88. Leadership, stress, and workplace conflict explained 5% and predicted 11.5% of desire to leave. Leadership, job stress, and conflict affect employees' inclinations to leave.
Analysis of the Influence of Innovative Attitudes, Integrated Management Information Systems on Education Management Performance 4.0 in Mediation Employee Job Satisfaction at the University Development of Pancabudi Medan Muhammad Isa Indrawan; Rahul Ardian Fikri; Elfitra Desy Surya
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

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Abstract

Pancabudi Development University Medan is one of the private universities that always prioritizes the quality of its Human Resources. The purpose of this study is to examine and analyze the effect of innovation attitudes, education management information systems on the performance of education management 4.0 mediated by job satisfaction at Pancabudi Development University Medan. This research study uses a quantitative approach that uses Structural Equation Modeling (SEM) analysis tools. The sample amounted to 100 employees. The research findings are that there is no effect of the education management information system on the performance of education management 4.0 at Pancabudi Development University Medan. Overall, this study shows that there is a positive and significant influence between innovative attitudes, integrated education management information systems on education management performance 4.0 mediated by job satisfaction at Pancabudi Development University Medan.
The Effect Of Organizational Transformation And Leadership On Employee Performance Mediated By Organizational Behavior At PT Angkasa Pura Aviasi Kualanamu Airport Noval Charunia; Kiki Farida Ferine
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to examine the influence of organizational transformation and leadership on employee performance with organizational behavior as an intervening variable. The number of respondents involved in this study was 42 respondents, all of whom were employees of PT. Angkasa Pura Aviation Kualanamu International Airport. This study uses a quantitative approach with an instrument in the form of a questionnaire. The data from the research results were analyzed using the Partial Least Square analysis technique with the help of the SmartPLS 3.0 program. Based on the results of the analysis, several main findings were obtained: (1) Organizational transformation has a positive and significant effect on employee performance; (2) Leadership does not have a significant influence on employee performance; (3) Organizational transformation does not have a significant influence on organizational behavior; (4) Leadership has a positive and significant effect on organizational behavior; (5) Organizational transformation through organizational behavior does not have a significant influence on employee performance; (6) Leadership through organizational behavior does not have a significant influence on employee performance; (7) Organizational behavior does not have a significant influence on employee performance.
Work Experience And Compensation Analysis On Employee Performance PT Widya Indria Sari Sibolga Ella Martha Andriani; Rizal Ahmad
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

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Abstract

The research analysis aims to find out whether work experience and compensation influence employee performance. The data analysis technique used is an associative research method with the help of the SPSS version 25 program. This research uses multiple linear regression analysis. The sample in this study was 80 respondents. Primary data collection uses a questionnaire. The results of the research show that work experience partially has a positive and significant effect on employee performance at PT Widya Indria Sari Sibolga. Compensation partially has a positive and significant effect on employees at PT Widya Indria Sari Sibolga Work experience and compensation simultaneously have a positive and significant effect on employee performance at PT Widya Indria Sari Sibolga.
The Influence of Intellectual Capital, Good Corporate Governance (GCG) and Company Size on the Financial Performance of Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2023. M. Rafli Wiranata; Geby Citra Ananda
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to determine the effect of Intellectual Capital, Good Corporate Governance (GCG) and Company Size on the Financial Performance of Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange (Bei) in 2020-2023. This type of research is quantitative. The number of samples in this study were 16 companies, the data analysis techniques used in this study were classical assumption tests (normality, multicollinearity and heteroscedasticity), multiple linear analysis tests and hypothesis testing (t test, F test and coefficient of determination).
Analysis Of The Implementation Of Financial Information Systems To Improve Financial Performance PT. Angkasa Pura Aviation Aully Yullah; Nina Andriani; Fitriyani Panggabean
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

Year 2021 The financial information system at PT Angkasa Pura Aviasi currently uses the Mekari journal application. The use of this recording system is still relatively new and simple, so it becomes an obstacle in financial recording due to the need for adaptation to the new system. The identification of the problem is that the use of financial information systems using the mekari application system is still relatively new and there is no applicable SOP and financial performance using financial information systems cannot help optimally. The formulation of the problem is how to implement a financial information system to improve financial performance at PT Angkasa Pura Aviation? The purpose of this study to analyse the application of financial information systems to improve financial performance at PT Angkasa Pura Aviation. Qualitative descriptive research method. The data analysis technique used in this research is descriptive qualitative analysis, where the procedure is carried out by providing questionnaires and interviews to employees in the financial division who have used the financial information system, namely the mekari journal so that this is considered to improve financial performance. The results of the study are the application of financial information systems at PT Angkasa Pura Aviasi has had a significant positive impact on the company's financial performance. The system is able to control the activities of units in improving financial performance due to cost efficiency.
Effect of Management Ownership, Size of Board of Commissioners, Auditor Reputation, Liquidity, Profitability, Leverage on Risk Management Disclosure of Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) Julita Rakhmah Hasibuan; Renny Maisyarah; M. Irsan Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

Adequate risk management disclosure is needed in making the right decisions in the corporate environment. The increasing demand of shareholders for transparent risk disclosure in financial statements has encouraged companies to expand their disclosure areas in annual reports. It is necessary to investigate various factors that can affect risk management disclosure in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2022. Factors that are estimated to affect risk management disclosure are management ownership, board of commissioners size, auditor reputation, liquidity, profitability, and leverage. This study will use multiple regression analysis on data from food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2022, to further explore their relationships. The results of the analysis show that all variables in the regression model simultaneously affect the company's risk management disclosure. However, partially among the 6 variables, only 4 variables affect risk management disclosure, namely management ownership, board of commissioners size, auditor reputation, and liquidity. Meanwhile, the profitability and leverage variables are concluded to have no effect. Thus, it can be concluded that only these four factors have an impact on risk management disclosure, so that it can be a concern for shareholders in companies listed on the IDX in the food and beverage category.
The Effect of Tax Extensification, Taxpayer Behavior Control and Tax Counseling on Individual Taxpayer Compliance Moderated by Tax Amnesty at KPP Pratama Medan Polonia Friskacindy Wilya Shinta Gulo; Heriyati Chrisna; Nina Andriany Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to determine and analyze the effect of tax extensification, taxpayer behavioral control and tax counseling on individual taxpayer compliance moderated by tax amnesty at KPP Pratama Medan Polonia. This study uses primary data by distributing questionnaires via google form to individual taxpayers registered at KPP Pratama Medan Polonia. The total population in this study was 237,168 taxpayers. Sampling was carried out using the slovin formula so that a sample of at least 100 taxpayers was obtained. The data analysis techniques used are multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the study indicate that simultaneously tax extensification, taxpayer behavioral control and tax counseling have a significant effect on individual taxpayer compliance in Pratama Medan Polonia. Partially, taxpayer behavioral control and tax counseling have a positive and significant effect on individual taxpayer compliance. While the tax extensification variable has no effect on individual taxpayer compliance. For tax amnesty as a moderating variable, it cannot strengthen the effect of tax extensification, taxpayer behavioral control and tax counseling on individual taxpayer compliance.
Analysis of Services and Promotions to Increase Customer Loyalty Mediated by Customer Satisfaction at Pt. Bank Btpn Putri Hijau Branch Ryan Dharmawan Laksana; Slamet Widodo; Mesra B
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the factors that affect customer loyalty of Bank BTPN Putri Hijau Branch with a focus on service and promotion. The type of research used is quantitative with a descriptive approach. The analysis method used is Structural Equation Modeling-Partial Least Square (SEM-PLS). The variables studied include Customer loyalty (Y) as a dependent variable, service (X1) and promotion (X2) as independent variables, and Customer satisfaction (Z) as a mediating variable. The results of the study show that services and promotions have a positive and significant effect on customer satisfaction of Bank BTPN Putri Hijau Branch. In addition, service and promotion also have a positive effect on customer loyalty which plays an important role as a mediator between independent variables and customer satisfaction. This research emphasizes the need for Bank BTPN Putri Hijau Branch to continue to improve customer satisfaction, especially in terms of service and promotion. By improving innovative services, Bank BTPN Putri Hijau Branch can improve customer perception, adjust to their lifestyle, and fulfill their motivation to choose BTPN as their flagship bank.
Analysis Of Promotion And Service Quality On Savings Decisions At Pt Bank Sumut Tcp Market Tavip Mediated Saving Intention Suci Indah Hakiki; Elfitra Desy Surya; Nurafrina Siregar
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to test and analyze the influence of PROMOTION and service quality on savings decisions at PT Bank Sumut KCP Pasar Tavip mediated by saving intentions. The method used in this study is a quantitative method. Data analysis techniques using SMART PLS. Data collection techniques using Quesioner and interviews. The population in this study is 370 customers. By using the slovin formula, a sample of 190 customers was obtained. The results of the study show that promotion has a positive and significant effect on the decision to save at PT Bank Sumut KCP Pasar Tavip. Product quality has a positive and significant effect on the decision to save at PT Bank Sumut KCP Pasar Tavip. Promotion and service quality have a positive and significant effect on the decision to save PT Bank Sumut KCP Pasar Tavip which is mediated by the intention to save PT Bank Sumut KCP Pasar Tavip.

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