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 Work Discipline On Employee Performance Through Work Motivation In The Office Of The Agency Regional Disaster In Dairi Regency Roy Endharto Tumanggor; 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

A thorough understanding of the relationship between work discipline, motivation, and employee performance is essential to improve organizational effectiveness at the Dairi Regency Regional Disaster Management Agency (BPBD) Office. This understanding can optimize employee performance and support the achievement of organizational goals. The purpose of this study is to find out and analyze the influence of Work Discipline on Employee Performance that is intervened by Work Motivation at the Office of the Dairi Regency Regional Disaster Management Agency. This research was conducted with a causal associative quantitative approach. The sample used was all employees, with a total of 43 (forty-three) people. The results of data analysis using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) show that 1) There is an influence of Work Discipline on Employee Performance. where the T-statistic value is 3.083 < 1.96 and the P-Value is 0.000< 0.05. 2) Work Discipline has a positive and significant effect on Work Motivation with a T-Statistical value of 22.008> 1.96 and a P-Value value of 0.000 < 0.05 which means that if Work Discipline is improved, the work motivation of employees will increase. 3) Work Discipline has a positive and significant effect on Work Motivation with a T-Statistical value of 22.008> 1.96 and a P-Value of 0.000 < 0.05 which means that if Work Discipline is improved, Employee Work Motivation will increase and 4) Work Motivation is able to intervene in the influence between Work Discipline and Employee Performance with the results of a T-Statistical value of 4.008 > 1.96 and a P-Value of 0.000 < 0.05. The implication of these findings is that management needs to consider the implementation of appropriate Work Motivation development strategies, along with Work Discipline practices, to create a Work environment that supports and encourages productive and innovative Employee Performance.
The Effect Of Additional Income On Employee Performance Through Workload As An Intervening Variable At The Dairi Regency Inspectorate Office Heraldo Zinggra; Muhammad Isa Indrawan
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 effect of Additional Income on Employee Performance by considering the role of Workload as an intervening variable. The research was conducted on employees at the Dairi Regency Inspectorate Office with a sample of 43 employees using the Partial Least Squares (PLS) analysis method. The results show that Workload has a negative and significant influence on Employee Performance, with an Original Sample value of -0.078, T-Statistic of 1,059 < 1.96, and P-Value of 0.000 < 0.05. This means that an increase in Workload tends to decrease Employee Performance. In addition, the results show that Additional Income has a negative influence on Workload, with an Original Sample value of -0.033, T-Statistic of 0.183 < 1.96, and P-Value of 0.856 > 0.05, which shows that the effect of Additional Income on Workload is not significant. The results of the analysis also show that the Additional Income has a positive and significant effect on Employee Performance, with an Original Sample value of 0.891, T-Statistic of 25,845 > 1.96, and P-Value of 0.000 < 0.05, which indicates that the increase in Additional Income can improve Employee Performance. The indirect effect of Additional Income on Employee Performance through Workload was also tested, but the results showed an Original Sample value of 0.003, T-Statistic of 0.132 < 1.96, and P-Value of 0.896 > 0.05, which means that this indirect influence is not significant. Thus, Workload does not play a significant role as a mediator in the relationship between Additional Income and Employee Performance.
The Effect Of Additional Income On Employee Performance Through Work Discipline In Regional Secretariat Dairi Regency Herbet Darwin Sianturi; Muhammad Isa Indrawan
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

Appropriate additional income and high work discipline are important factors in improving employee performance in government organizations. This study aims to find out and analyze the influence of additional income on employee performance mediated by work discipline in the Dairi Regency Regional Secretariat. This study uses a causal associative quantitative approach. The sample used was the entire employee population totaling 160 people, with a saturated sampling technique. Data analysis was carried out using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results of the study showed that additional income did not have a significant effect on employee performance, but had a positive and significant effect on work discipline, with a T-statistical value of 4.092 > 1.96 and a P-value of 0.000 < 0.05, which indicates that additional income encourages employees to be more disciplined in their work. Work discipline also had a positive and significant effect on employee performance, with a T-statistical value of 3.930 > 1.96 and a P-value of 0.000 < 0.05, which shows that improving work discipline can improve employee performance. In addition, work discipline was able to mediate the influence between additional income and employee performance, as shown by the T-statistical value of 3.884 > 1.96 and the P-value of 0.000 < 0.05. These results provide insight that additional income and work discipline are effective strategies in improving employee performance at the Dairi Regency Regional Secretariat.
The Effect Of Work Commitment On Employee Performance Moderated By Individual Characteristics At The Sidikalang District Office, Dairi Regency Ira Suryani; Muhammad Isa Indrawan
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 work commitment on employee performance, as well as to study the role of individual characteristics as a moderation variable in the Sidikalang District Office, Dairi Regency. The method used is casual associative quantitative research with data analysis techniques using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). Data was collected through a questionnaire distributed to 49 ASN employees at the office. The results showed that work commitment did not have a significant influence on employee performance, with a T-Statistic value of 1.475 (< 1.96) and a P-Value of 0.147 (> 0.05). However, individual characteristics have a positive and significant influence on employee performance, with a T-Statistic value of 2.006 (> 1.96) and a P-Value of 0.041 (< 0.05). In addition, individual characteristics were unable to moderate the relationship between work commitment and employee performance, with a T-Statistic value of 0.358 (< 1.96) and a P-Value of 0.722 (> 0.05). This study shows that individual characteristics are an important factor in improving employee performance, while work commitment requires a strategic approach to have a significant impact.
The Influence Of The Work Environment On Employee Performance With Supervision As A Moderator At The Tourism Office, Culture, Youth And Sports Of Dairi Regency Jumali; 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

The purpose of this study is to find out and analyze the influence of the Work Environment on Performance mediated by Supervision at the Office of Tourism, Culture, Youth and Sports of Dairi Regency. This research was conducted with a causal associative quantitative approach. The sample used was all employees with a total of 96 people. The results of data analysis using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) show that the Work Environment has a significant influence on employee performance (T-statistic 2,102 > 1.96; P-value 0.038 < 0.05), which indicates that improving the Work Environment directly improves employee performance. The Work Environment also has a positive and significant effect on Supervision (T-statistics: 5,595 > 1.96; P-value 0.000 < 0.05), indicating that the improvement of the Work Environment significantly improves employee supervision. Furthermore, supervision had a positive and significant effect on Performance (T-statistics 25,408 > 1.96; P-value 0.000 < 0.05), which means that the increase in Supervision significantly improves Performance. Indirect influence analysis showed that Supervision was able to moderate the influence between Work Environment and Performance (T-statistic 6,008 > 1.96; P-value 0.000 < 0.05). These findings provide insight that Supervision plays a significant mediator role in the relationship between the Work Environment and Performance, emphasizing the importance of Supervision in improving employee Performance.
The Effect Of Face Print Attendance On Employee Performance With Supervision As A Moderation Variable At The Samosir Regency Food Security And Agriculture Office Marganda P. Sitanggang; Muhammad Isa Indrawan
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

The purpose of this study is to find out and analyze the effect of Face Print Attendance on Employee Performance mediated by Supervision on Employees of the Samosir Regency Food Security and Agriculture Office. This research was carried out at the Samosir Regency Food Security and Agriculture Office. The type of research is quantitative associative. The sample in this study is 64 employees of the Samosir Regency Food Security and Agriculture Office. The sampling technique in this study uses a saturated sample so that the entire population will be a sample of 64 people. The results showed that Face Print Attendance had a significant effect on Employee Performance (T-Statistic = 5,702, P-Value = 0.000) and on Supervision (T-Statistic = 4,152, P-Value = 0.000). Supervision also has a significant influence on Employee Performance (T-Statistic = 22,736, P-Value = 0.000). However, as a moderation variable, Supervision does not strengthen the relationship between Face Print Attendance and Employee Performance. In other words, an increase in Face Print Attendance can directly improve Employee Performance, but not through an increase in Supervision. This shows that the improvement in Face Print Attendance does not have an impact on Supervision, so it does not contribute further to improving the Performance of Employees of the Samosir Regency Food Security and Agriculture Service
The Effect Of Education Level On Employee Performance With Competence As An Intervening Variable At The Mandailing Natal Regency Environmental Agency Nur Azizah Matondang; 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 examine the influence of education level on employee performance with competence as an intervening variable at the Mandailing Natal Regency Environmental Office. This study uses the Structural Equation Modeling (SEM) method with SmartPLS software to analyze data obtained from 71 employees at the Mandailing Natal Regency Environmental Office. The results of the analysis show that the level of education has a positive and significant influence on competence (T-Statistic = 40.493, P-Value = 0.000) and employee performance (T-Statistic = 4.456, P-Value = 0.000). In addition, competence is proven to have a significant influence on employee performance with a T-Statistic of 9.668 and a P-Value of 0.000. The resulting model showed an R-Square Adjusted value of 0.739 for the employee performance variable and 0.801 for the competency variable, which showed that 73.9% of the variation in employee performance could be explained by the model that included education level and competence, while 80.1% of the variation in competency could be explained by the level of education. Based on these findings, it can be concluded that the increase in education level contributes significantly to the improvement of employee competence and performance at the Mandailing Natal Regency Environmental Office. Therefore, it is recommended that the agency improve education and training programs for employees to improve competencies that will have an impact on improving overall performance.
The Effect Of Improving The Quality Of Human Resources On Performance With Work Motivation As An Intervening Variable In The Regional Finance And Assets Agency Of Dairi Regency Octo Pantas Mulianto Gultom; Muhammad isa Indrawan
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 human resource quality (HR) on employee performance with work motivation as a mediating variable in the Dairi Regency Regional Finance and Assets Agency. Superior human resource quality and high work motivation are considered important to achieve optimal performance in government organizations. A causal associative quantitative approach was used in this study, with all employees of the Dairi Regency Regional Finance and Assets Agency totaling 45 people as a sample. The data analysis technique uses Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the help of SmartPLS 3.0 software. The results of the study show that: 1) The quality of human resources does not have a significant direct influence on employee performance, with a T-statistical value of 1.067 (<1.96) and a P-value of 0.291 (>0.05); 2) The quality of human resources has a positive and significant effect on work motivation with a T-statistical value of 35.954 (>1.96) and a P-value of 0.000 (<0.05); 3) Work motivation has a positive and significant effect on employee performance, with a T-statistical value of 3.549 (>1.96) and a P-value of 0.001 (<0.05); 4) Work motivation mediates the influence between human resource quality and employee performance with a T-statistical value of 3.503 (>1.96) and a P-value of 0.001 (<0.05). These findings indicate that while the quality of HR does not directly affect performance, work motivation can be a significant mediator for strengthening those relationships. The implication of this result is that it is important for the Dairi Regency Regional Finance and Assets Agency to not only improve the quality of human resources through training and development, but also to ensure that employees remain motivated so that optimal performance can be achieved.
The Effect Of Work Discipline On Employee Performance Through Work Motivation In The Office Of The Agency Regional Disaster In Dairi Regency Roy Endharto Tumanggor; 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

A thorough understanding of the relationship between work discipline, motivation, and employee performance is essential to improve organizational effectiveness. At the Regional Disaster Management Agency (BPBD) Office, this understanding can optimize employee achievement and support the achievement of organizational goals. The purpose of this study is to find out and analyze the influence of Work Discipline on Employee Performance that is intervened by Work Motivation at the Regional Disaster Management Agency Office. This research was conducted with a causal associative quantitative approach. The sample used was all employees, with a total of 43 people. The results of data analysis using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) show that 1) There is an influence of Work Discipline on Employee Performance. where the T-statistic value is 3.083 < 1.96 and the P-Value is 0.000< 0.05. 2) Work Discipline has a positive and significant effect on Work Motivation with a T-Statistics value of 22.008> 1.96 and a P-Value of 0.000 < 0.05 which means that if Work Discipline is improved, employee Work Motivation will increase. 3) Work Discipline has a positive and significant effect on Work Motivation with a T-Statistical value of 22.008> 1.96 and a P-Value of 0.000 < 0.05 which means that if Work Discipline is improved, Employee Work Motivation will increase and 4) Work Motivation is able to intervene in the influence between Work Discipline and Employee Performance with the results of T-Statistics of 4.008 > 1.96 and P-Value 0.000 < 0.05. The implication of these findings is that management needs to consider the implementation of appropriate Work Motivation development strategies, along with Work Discipline practices, to create a Work environment that supports and encourages productive and innovative Employee Performance
The Effect Of The Work Environment On Employee Performance With Job Satisfaction As A Moderating Variable In The Binjai City Social Service Hendra Fereddy Sitorus; 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 influence of the work environment on employee performance with job satisfaction as a moderation variable at the Binjai City Social Service. This study uses a casual associative quantitative method with data analysis techniques using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). Data was collected through a questionnaire distributed to 55 employees within the Binjai City Social Service. The results of the study show that the work environment has a positive and significant influence on employee performance with a T-Statistic value of 2.590 (> 1.96) and a P-Value of 0.012 (< 0.05). On the other satisfaction did not have a significant influence on employee performance, with a T-Statistic value of 1.470 (< 1.96) and a P-Value of 0.147 (> 0.05). In addition, job satisfaction also did not moderate the relationship between the work environment and employee performance, with a T-Statistic value of 0.791 (< 1.96) and a P-Value of 0.219 (> 0.05). These findings confirm that a conducive work environment is an important factor that affects employee performance. However, job satisfaction does not contribute significantly either directly or as a moderation variable. This study recommends improving the quality of the work environment through adequate facilities, good working relationships, and management support to improve employee performance.