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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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Analysis Of Determinants Of Employee Performance On Employees Of PT. Telkom Indonesia Witel Medan Wahyudi Maherza
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i1.557

Abstract

The purpose of this study is to evaluate various aspects of the performance of employees of PT. Telkom Witel Medan, such as communication, compensation, competence, and job satisfaction. The population is all employees of PT. Telkom Witel Medan. For this study, the sample selection consisted of 80 people. The data analysis techniques used are measurement model (outer model) and inner model consisting of convergent validity, dicriminant validity, model coloniality test, composite reliability, path coefficient, and R-Square which is processed using SEM – PLS (Structural Equation Modeling – Partial Least Square). Based on the outer model and inner model tests , no offensive variables were found. The results of this study show that: The following factors affect employee performance: communication affects employee performance, salary does not affect employee performance, competence does not affect employee performance, communication affects job satisfaction, salary affects job satisfaction, competency affects job satisfaction, job satisfaction affects employee performance, communication affects employee performance mediated by job satisfaction, salary affects employee performance mediated by job satisfaction.
Application of Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities in Citrus MSMEs Pressing Pak Ali Lidia Arlini Nasution; Junawan
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 was carried out on Pak Ali's Orange MSMEs in Medan City with the aim of analyzing the application of the preparation of financial statements based on SAK EMKM. This study uses a qualitative descriptive approach with data collection techniques in the form of literature studies, interviews, observations, and documentation. The data used consisted of primary data and secondary data. The results of the study show that Pak Ali's Orange MSMEs have not implemented financial recording in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) because business owners still do not understand these standards. Some of the obstacles faced include the owner's lack of understanding of SAK EMKM, the assumption that the preparation of financial statements is not important, and the absence of employees who have an accounting background. In addition, the absence of socialization from related agencies causes business owners to not realize the importance of implementing SAK EMKM. As a result, financial recording is still simple and only includes sales transactions, revenues, expenses, and profits without the preparation of income statements, financial position statements, and records of financial statements in accordance with applicable accounting standards.
Implementation Of The Independent Curriculum In Islamic Religious Education (PAI) Learning At Annysa Private Junior High School, Medan Sunggal District Sahputri Madani; Ismaridha
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This research aims to examine the implementation of the independent curriculum in the Islamic Religious Education learning process at Annysa Private Junior High School located in Medan Sunggal District. The aim of this research is to examine the planning of the independent curriculum in the Islamic Religious Education learning process at Annysa Private Junior High School in Medan Sunggal District, including the strategies and evaluations. This research applies a qualitative approach by utilizing observation techniques, interviews, documentation, and data analysis obtained from primary and secondary data sources. The collected data is processed through the stages of data reduction, data presentation, and conclusion drawing. To ensure data accuracy, this research uses the triangulation method by involving various sources and expert teams. Based on the observations that have been conducted, the implementation of the Merdeka Curriculum in the learning process, particularly in the implementation of the independent learning curriculum in Islamic religious education, is in line with the policies set by the Indonesian Ministry of Education and Culture. This has a positive impact, inspiring students to be more active and enthusiastic in learning through innovative and efficient approaches.
Election and Stock Market Rahima Br Purba; Junawan
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

The general election (Pemilu) is a political event that significantly impacts the economy, including the stock market. Political uncertainty during the election period can influence investor behavior, market volatility, and stock trading patterns. This study aims to analyze stock trading trends on the Indonesia Stock Exchange (IDX) during election seasons, identify specific patterns in stock transactions during elections compared to normal periods, and examine the factors influencing changes in stock transactions during elections. The research method used in this study is descriptive analysis with a secondary data approach obtained from the Indonesia Stock Exchange (IDX), the Financial Services Authority (OJK), and various academic sources and scientific journals. The results indicate that during the election period, market volatility increases, particularly in the infrastructure, banking, and property sectors, which experience price surges due to expectations of government policies supporting investment and development. Conversely, the energy and industrial sectors experience high fluctuations due to uncertainties surrounding policies that will be adopted by the new administration. The key factors influencing stock transactions during elections include political uncertainty, which leads investors to favor defensive stocks; government economic policies, where campaign promises and fiscal policy plans affect stock price movements; and market sentiment, which is shaped by survey results and polling of competing candidates. The study concludes that elections have a significant impact on stock trading patterns, leading to increased volatility and a tendency for investors to shift their investment portfolios to safer sectors. Therefore, investors are advised to diversify their investments and consider political factors in their investment strategies. Stricter regulations and greater transparency from capital market authorities are also necessary to maintain market stability during election periods..
Stock Transaction Manipulation Rahima Br Purba; Junawan
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i2.566

Abstract

The Indonesian capital market continues to grow rapidly with the increasing number of retail investors in recent years. However, this growth is also accompanied by the phenomenon of stock transaction manipulation, especially in small-cap stocks or known as "gorengan" stocks. This manipulation practice creates price distortions that do not reflect the company's fundamentals, thereby harming investors and diminishing trust in the integrity of the capital market. This research aims to identify transaction patterns of risky stocks and penny stocks, analyze the factors causing stock transaction manipulation, and evaluate its impact on the stability of the capital market in Indonesia. The research method used is qualitative descriptive with a literature review approach. Data were obtained from reports by the Indonesia Stock Exchange (IDX), the Financial Services Authority (OJK), academic journals, and trusted economic news sources. The analysis techniques used include descriptive analysis and content analysis with data source triangulation to enhance the validity of the findings. The research results indicate that the lack of transparency from issuers, suboptimal regulations, and low financial literacy among retail investors are the main factors that enable stock manipulation. The impacts include high price volatility, potential significant losses for investors, and a decline in trust in the capital market. To address this issue, strengthening regulations, utilizing early detection systems based on data analytics technology and artificial intelligence (AI), as well as providing financial education for retail investors to enhance their understanding of investment risks, are necessary. With these measures, it is hoped that the stability and integrity of the Indonesian capital market can be better maintained.
Building A Superior Team Through Human Resource Development For PT Pertamina Employees In North Sumatra Region Darmilisani; Randa Akbar
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the impact of human resource development (HRD) on the formation of high-performing teams among employees at PT Pertamina, North Sumatra Region (Sumbagut). The background of this research is based on the importance of HR quality in building productive, collaborative, and adaptive teams in a dynamic work environment. A quantitative approach was used in this study, with data collection techniques including questionnaires and documentation. The results show that HR development—which includes training, career development, and coaching—has a positive and significant effect on the formation of high-performing teams. These findings provide practical implications for companies in designing HR development strategies aligned with team performance enhancement goals.
The Role Of Forensic Audit In Disclosing Cases Of Gratification Muhammad Tamzil Ismail; Fadhlan Fachri; Meilisa Fajarwati; Sahnidar; Fildzah Shabrina; Topan Lilian Napitupulu; Rahima Br. Purba
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This article aims to analyze the gratification case involving the Regent of Kudus, Muhammad Tamzil, and to highlight the important role of forensic audit in uncovering and proving the corruption that occurred. Through this case study, the modus operandi of gratification in the context of local government will be explored, the challenges faced in the process of proof, and how investigative techniques in forensic audit can be an effective tool for law enforcement and corruption prevention efforts. In addition, this article will also discuss the implications of this case for good governance, as well as the importance of strengthening the internal control system.
Challenges and Strategies of the BPK in Improving the Quality of Regional Government Financial Accountability in the Autonomy Era: Study of the Role of Digital Technology and Public Transparency Dito Aditia Darma; Reni Vadia; Reza Safrianto
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study examines the challenges and strategies of the Audit Board of Indonesia (BPK) in improvingquality of local government financial accountability in the era of autonomy, with a focus on the role of digital technology and public transparency. In the context of fiscal decentralization, local financial management faces increasing complexity, causing various problems in accountability and transparency. Through a qualitative approach with a case study method in several local governments in Indonesia, this study identifies the main challenges faced by the BPK, such as limited human resources, inadequate technological infrastructure, and resistance to change. The BPK's strategy in utilizing digital technology such as the implementation of a data-based audit system, a public transparency platform, and increasing digital collaboration with stakeholders has had a significant impact on improving local financial accountability. The results of the study indicate that the integration of digital technology and increasing public transparency play an important role in overcoming structural and cultural barriers in local financial supervision.
THE IMPACT OF RISK-BASED PERFORMANCE AUDIT ON IMPROVING CORPORATE GOVERNANCE Fildzah Shabrina; Rimba Shimanjuntak; Nur Azizah; Yulisfan; Ismail
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study analyzes the impact of risk-based performance audit on improving corporate governance through a systematic literature analysis. Efficient corporate governance is a very important foundation for the sustainability and performance of companies in the ever-changing business environment. Performance audit as a monitoring tool has evolved by adopting a risk-based approach to enhance its effectiveness and relevance. Literature references indicate that risk-based audit in performance audit has significant potential in strengthening corporate governance. The mechanisms of influence revealed include increased attention to strategic risks, strengthening internal control systems, increasing accountability and transparency, and supporting better decision-making. However, this study also notes shortcomings in existing studies, especially related to the lack of comprehensive empirical quantitative research and variations in how variables are measured. Therefore, this study not only synthesizes the existing understanding on this topic but also directs future research and provides practical implications for companies to maximize the role of risk-based performance audit in strengthening their governance framework.
THE IMPACT OF RISK-BASED PERFORMANCE AUDIT ON IMPROVING CORPORATE GOVERNANCE Fildzah Shabrina; Rimba Simanjuntak; Nur Aziza; Yulisfan; Ismail; Abdul Habib Sitompul
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the impact of risk-based performance audit on improving corporate governance through a systematic literature analysis. Efficient corporate governance is a very important foundation for the sustainability and performance of companies in the ever-changing business environment. Performance audit as a monitoring tool has evolved by adopting a risk-based approach to enhance its effectiveness and relevance. Literature references indicate that risk-based audit in performance audit has significant potential in strengthening corporate governance. The mechanisms of influence revealed include increased attention to strategic risks, strengthening internal control systems, increasing accountability and transparency, and supporting better decision-making. However, this study also notes shortcomings in existing studies, especially related to the lack of comprehensive empirical quantitative research and variations in how variables are measured. Therefore, this study not only synthesizes the existing understanding on this topic but also directs future research and provides practical implications for companies to maximize the role of risk-based performance audit in strengthening their governance framework.

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