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 Effect Of Transformational Leadership On Employee Performance Intervened By Motivation And Work Discipline In The Regional Technical Implementation Unit Of Public Works And Spatial Planning Binjai Public Works And Spatial Planning Office Of North Suma Swandi Pinem; Abdi Sugiarto
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 influence of transformational leadership on employee performance with work discipline and motivation as intervening variables in the Binjai Regional Technical Implementation Unit of the Public Works and Spatial Planning Office of North Sumatra Province. The research method used is quantitative with Structural Equation Modeling (SEM) analysis based on Partial Least Square (PLS). The research data shows that transformational leadership has a positive and significant influence on work discipline with an influence coefficient of 0.777, T-Statistic of 16.266 (> 1.96), and P-Value of 0.000 (< 0.05). In addition, transformational leadership also has a significant influence on motivation with an influence coefficient of 0.897, T-Statistic of 49.932 (> 1.96), and P-Value of 0.000 (< 0.05). Work discipline was proven to have a positive and significant influence on employee performance with an influence coefficient of 0.538, T-Statistic of 4.688 (> 1.96), and P-Value of 0.000 (< 0.05). Motivation also has a significant influence on employee performance with an influence coefficient of 0.329, T-Statistic of 2.078 (> 1.96), and P-Value of 0.040 (< 0.05). The indirect influence of transformational leadership on employee performance through work discipline is also significant, with an influence coefficient of 0.418, T-Statistic of 4.442 (> 1.96), and P-Value of 0.000 (< 0.05). Similarly, the indirect influence of transformational leadership on employee performance through motivation proved significant, with an influence coefficient of 0.295, T-Statistic of 2.058 (> 1.96), and P-Value of 0.042 (< 0.05). These results show that work discipline and motivation function as intervening variables that strengthen the relationship between transformational leadership and employee performance. This research provides important insights into how transformational leadership styles can influence key elements of human resources such as work discipline, motivation, and performance, and provides practical guidance for organizations to improve productivity.
The Effect Of Supervision And Motivation On Employee Performance With Job Satisfaction As An Intervening Variable At The South Binjai Sub-District Office Yodi Putama Sika; Abdi Sugiarto
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

Employee performance is influenced by various factors, including Supervision and Motivation provided by the organization. Effective supervision and proper motivation can increase Job Satisfaction, which further contributes to improved performance. This study aims to identify the influence of Supervision and Motivation on Employee Performance by considering the role of Job Satisfaction as an intervening variable in the South Binjai Sub-district Office. Data was obtained through a survey of employees with a quantitative approach and analyzed using the Partial Least Squares (PLS) method. The results of the analysis showed that Supervision and Motivation had a positive and significant influence on Job Satisfaction, with T-Statistic values of 4.718 and 4.838, respectively, and P-Value of 0.000. Job Satisfaction is proven to have a positive and significant influence on Employee Performance with a T-Statistic value of 9.799 and a P-Value of 0.000, emphasizing the importance of Job Satisfaction as a performance driving factor. Indirect influence analysis shows that Supervision and Motivation significantly affect Employee Performance through Job Satisfaction, with an influence coefficient of 0.384. These findings indicate that increased Supervision and Motivation will be more effective in encouraging Employee Performance when facilitated by high Job Satisfaction. Advice is provided to institutions to improve access to technology and training, as well as evaluate existing surveillance and motivation strategies. Researchers are further encouraged to explore other intervening variables, such as organizational culture and psychological capital, in the context of performance improvement.
The Effect Of Emotional Intelligence And Motivation On Employee Performance With Organizational Commitment As An Intervening Variable In The Office East Binjai District Sari Humaira; Kiki Farida Ferine
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 influence of emotional intelligence and motivation on employee performance with organizational commitment as an intervening variable in the East Binjai District Office. This study uses a quantitative approach with the Partial Least Squares (PLS) method to test the relationship between variables. Data was collected through a questionnaire distributed to employees of the East Binjai District Office, with a total of 50 respondents. The results showed that emotional intelligence had a positive and significant influence on employee performance with a T-Statistic value of 2.713 > 1.96 and a P-Value of 0.008 < 0.05, but did not have a significant effect on organizational commitment with a T-Statistic value of 0.263 < 1.96 and a P-Value of 0.793 > 0.05. On the other hand, motivation has a positive and significant influence on employee performance with a T-Statistic value of 7.353 > 1.96 and a P-Value of 0.000 < 0.05, as well as on organizational commitment with a T-Statistic value of 8.977 > 1.96 and a P-Value of 0.000 < 0.05. In addition, organizational commitment has a positive and significant influence on employee performance with a T-Statistic value of 7.353 > 1.96 and a P-Value of 0.000 < 0.05. Indirect influence testing showed that organizational commitment did not mediate the relationship between emotional intelligence and employee performance (T-Statistic 0.263 < 1.96, P-Value 0.793 > 0.05). However, organizational commitment proved to be a significant intervening variable in the relationship between employee motivation and performance (T-Statistic 8.977 > 1.96 and P-Value 0.000 < 0.05). This study concludes that motivation is a very important factor in improving employee performance at the East Binjai District Office, both directly and through increasing organizational commitment. Therefore, management is advised to focus on developing programs that can increase organizational motivation and commitment to support the achievement of optimal employee performance.
Analysis Of Motivation And Work Discipline On Employee Performance At SMK Negeri 1 Binjai Alfira Ramadhina; Sri Rahayu; Wilchan Robain
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

The research analysis aims to determine the influence of Motivation and Work Discipline on Employee Performance at Smk Negeri 1 Binjai. The data analysis technique used is an associative research method with the help of the SPSS version 25 program. This study uses multiple linear regression analysis. The sample in this study was 72 respondents. Primary data collection uses questionnaires. The results showed that the tcount value was 3.522 > the ttable was 1.99 with a significant value of 0.001 < 0.05, then the H1 hypothesis was accepted and H0 was rejected, meaning that leadership had a positive and partially significant effect on employee performance. The test results for the work motivation variable showed at-calculated value of 5.637 > ttable of 1.99 with a significant value of 0.000 < 0.05, then the H2 hypothesis was accepted and H0 was rejected, meaning that discipline had a positive and partially significant effect on employee performance. The results of the simultaneous test or F test prove that the value of F is calculated as 40.491 which is greater than 3.13 and the significant value of 0.000 is less than 0.05 so that it can be concluded that hypothesis 3 is accepted and hypothesis 0 is rejected so that it can be concluded that work motivation and work discipline have a significant simultaneous effect on employee performance.
The Effect Of Communication On Employee Performance With Organizational Culture As A Moderation Variable At The Sidikalang Sub-District Office Abdimar Jahotlen Tamba; Kiki Farida Ferine
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

Communication and work discipline are two crucial factors that can affect employee performance. This study aims to find out and analyze the role of organizational culture and communication on employee performance with organizational culture as a moderation variable at the Sidikalang District Office. The approach used is quantitative causal associative, with a sample consisting of all employees in the sub-district office, namely 49 people. The results of data analysis using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) show that: 1) Organizational culture has a positive and significant effect on employee performance with a T-statistic value of 5.327 > 1.96 and a P-value of 0.000 < 0.05; 2) Communication did not have a significant effect on employee performance with a T-statistic value of 0.415 < 1.96 and a P-value of 0.680 > 0.05; and 3) Organizational culture was not able to significantly strengthen the influence of communication on employee performance with a T-statistic value of 0.738 < 1.96 and a P-value of 0.464 > 0.05. These findings indicate that a strong organizational culture plays an important role in improving employee performance, while communication, while important, does not have a significant impact on performance in the context of this study. This shows that in addition to a supportive organizational culture, other factors also need to be considered to improve employee performance optimally.
The Influence Of Transformational Leadership On Employee Performance With Organizational Commitment As A Moderation Variable In Regional Financial And Asset Management Agency Mandailing Natal Regency Abdul Hakim Nasution; 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

Transformational leadership that is not implemented effectively and low organizational commitment can result in suboptimal employee performance and decreased loyalty to the organization. The purpose of this study is to find out and analyze the role of organizational commitment in strengthening the influence of transformational leadership on employee performance at the Regional Financial and Asset Management Agency of Mandailing Natal Regency. This research was conducted with a causal associative quantitative approach. The sample used was all ASN employees totaling 82 people. The results of data analysis using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) show that: 1) Transformational leadership has a positive and significant effect on employee performance with a T-statistic value of 2.563 > 1.96 and a P-value of 0.012 < 0.05; 2) Organizational commitment has a positive and significant effect on employee performance with a T-statistic value of 4.098 > 1.96 and a P-value of 0.000 < 0.05; and 3) organizational commitment did not significantly strengthen the influence of transformational leadership on employee performance with a T-statistical value of 0.562 < 1.96 and a P-value of 0.576 > 0.05. These findings confirm that in the context of this study, organizational commitment does not have a significant impact in strengthening the relationship between transformational leadership and employee performance. This suggests that while organizational commitment is important for performance, other factors may need to be considered to support the effectiveness of transformational leadership
The Influence Of Leadership Style And Employee Work Motivation On Employee Compliance With Job Satisfaction As An Intervening Variable In The Education Office Dairi Regency Adi Saputra R. Purba; Kiki Farida Ferine
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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The purpose of this study is to find out and analyze the influence of Leadership Style and Motivation on Employee Compliance mediated by Job Satisfaction at the Dairi Regency Education Office. This research was carried out at the Dairi Regency Education Office. The type of research is quantitative associative. The sample in this study is 45 employees with ASN and honorary status at the Dairi Regency Education Office. The sampling technique in this study uses a saturated sample where the entire population will be a sample in this study as many as 45 people. The results of the study show that Leadership Style does not have a significant influence on Employee Compliance as shown by the T-Statistic value of 1.254 > 1.96 and the P Value of 0.210 > 0.05. In the effect of Motivation on Employee Compliance, data on T-Statistical values were obtained from 2.273 > 1.96 and P-Value values of 0.023 < 0.05 or there was an influence of Motivation on Employee Compliance. Leadership Style has a significant effect on Employee Job Satisfaction with a T-Statistic value of 3.381 > 1.96 with a P-Value of 0.001 < 0.05. Motivation has a significant effect on Employee Job Satisfaction. This can be seen from the results of the T-Statistic value of 7.026 > 1.96 with a P-Value of 0.000 < 0.05. On the effect of Job Satisfaction on Employee Compliance, a T-Statistic value of 2.215 < 1.96 was obtained with a P-Value of 0.027 < 0.05 which means that Job Satisfaction has a significant effect on Employee Compliance of the Dairi Regency Education Office. In Indirect Influence, the results show that Job Satisfaction has a role as an intervention variable in explaining the relationship between Motivation and Employee Compliance. This shows that improvements in Motivation can increase Job Satisfaction, which ultimately contributes to an increase in Employee Compliance at the Dairi Regency Education Office.
The Effect Of Employee Training And Development On Mediated Employee Retention By Job Satisfaction In The Secretariat Mandailing Natal Regency DPRD Afrizal; Mesra B
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
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Proper employee training and development as well as high job satisfaction are important factors in retaining employees in government organizations. This study aims to find out and analyze the effect of training and development on employee retention mediated by job satisfaction at the Secretariat of the Mandailing Natal Regency DPRD. This study uses a causal associative quantitative approach. The sample used was the entire employee population totaling 145 people, with a saturated sampling technique. Data analysis was carried out using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results showed that training and development had a positive and significant effect on employee retention, with a T-statistical value of 2.189 > 1.96 and a P-value of 0.031 < 0.05, indicating that training and development can increase employee retention. In addition, training and development had a positive and significant effect on job satisfaction, with a T-statistical value of 40.287 > 1.96 and a P-value of 0.000 < 0.05, which indicates that training and development are able to increase employee job satisfaction. Job satisfaction also had a positive and significant effect on employee retention, with a T-statistical value of 3.930 > 1.96 and a P-value of 0.000 < 0.05, which showed that increasing job satisfaction could increase employee retention. In addition, job satisfaction was able to mediate the influence between training and development on employee retention, shown by a T-statistical value of 3.884 > 1.96 and a P-value of 0.000 < 0.05. These results provide insight that training, development, and job satisfaction are effective strategies in increasing employee retention at the Mandailing Natal Regency DPRD Secretariat
Analysis Of Organizational Commitment, Work Performance And Personality On The Performance Of PT Kawasan Industri Medan Industry (KIM) Suci Mentari; Wilchan Robain; Eli Delfi Yanti; Halimatussa'diah
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

The research analysis aims to analyze organizational commitment, work performance and personality to the performance of employees of PT Kawasan Industri Medan (KIM). The data analysis technique used is an associative research method with the help of the SPSS version 25 program. This study uses multiple linear regression analysis. The sample in this study was 89 respondents. Primary data collection uses questionnaires. The results of the study show that the test results for the organizational commitment variable show a t-value of 2.650 > a t-table of 1.98 with a significant value of 0.000 < 0.05, then the H1 hypothesis is accepted and H0 is rejected. The test results for the work performance variable showed a calculated t-value of 6.690 > a ttable of 1.98 with a significant value of 0.026< 0.05, then the H2 hypothesis was accepted and H0 was rejected. The test results for personality variables showed a calculated t-value of 9.260 > a t-table of 1.98 with a significant value of 0.014< 0.05, then the H3 hypothesis was accepted and H0 was rejected. The results of the test were simultaneous with a value of F calculated as 549.751 which was greater than 2.76 and a significant value of 0.000 was less than 0.05 so that it could be concluded that hypothesis 4 was accepted and hypothesis 0 was rejected.
The Influence Of Regional Financial Independence Ratio, Dependence Ratio And Effectiveness Ratio On Allocation Of Capital Expenditures To Government In North Sumatra Atika Almasshadrina; Irawan
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This research aims to analyze the influence of Regional Financial Independence and Regional Expenditure Management on Financial Performance. The sample used in this research was 33 local governments. The observation period used in this research was 5 years so the number of observations in this research was 165 observation sample units. The data obtained were analyzed using statistical formulas, namely by using panel data analysis which was processed using the SPSS 19 program. The results of the partial analysis showed that the t-count value was 0.138 < 1.97 (t-table) and sig was 0.890 > 0.05, so H1 is rejected and H0 is accepted, it can be concluded that the regional financial independence ratio does not have a partially significant effect on the allocation of regional spending in Regency and City governments in North Sumatra. 2,721 > 1.97 (t-table) and sig 0.007 < 0.05, so H2 is accepted and H0 is rejected, it can be concluded that the regional dependency ratio has a partially significant effect on regional expenditure allocation in Regency and City governments in North Sumatra. The t-count value is 2.802 > 1.97 (t-table) and sig 0.006 < 0.05, so H3 is accepted and H0 is rejected, it can be concluded that the ratio has a significant partial effect on effectiveness on regional expenditure allocation in Regency and City governments in North Sumatra..