cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 32   33   34   35   36 
THE INFLUENCE OF LEADERSHIP, WORK ENVIRONMENT, AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE WITH COMPETENCE AS AN INTERVENING VARIABLE AT SMP BANGUN INSAN MANDIRI MEDAN Muhammad Amir Sodik; Yohny Anwar
International Journal of Management, Economic and Accounting Vol. 3 No. 3 (2025): June 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

This study investigates the influence of leadership, work environment, and job satisfaction on employee performance, with competence serving as an intervening variable at SMP Bangun Insan Mandiri Medan. Employing a quantitative research approach and Partial Least Square-Structural Equation Modeling (PLS-SEM) for data analysis, the research involved 190 employees as respondents. The findings reveal that leadership, work environment, and job satisfaction significantly affect employee performance, both directly and indirectly, with competence acting as a partial mediator. Leadership and work environment demonstrated the strongest positive impact on competence, which in turn significantly enhances employee performance. However, job satisfaction showed a weaker influence on competence, though it directly contributes to performance outcomes. The study confirms the critical role of competence in bridging organizational climate variables and performance. These results suggest that to improve employee performance sustainably, educational institutions must invest in developing leadership quality, fostering a supportive work environment, enhancing job satisfaction, and systematically building employee competence. The research contributes to strategic human resource management by integrating empirical evidence into a theoretical framework applicable to the education sector.
The Effect Of Work Motivation, Work Discipline, And Physical Work Environment On Performance Officers At The SME Cooperative Office Industry And Trade Medan City Angellika Cindy; Muhammad Toyib Daulay
International Journal of Management, Economic and Accounting Vol. 3 No. 3 (2025): June 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

The purpose of this study is to analyze the influence of work motivation, work discipline, and physical work environment on employee performance at the Medan City Industrial and Trade SME Cooperative Office. This type of research is associative research with quantitative descriptive analysis, this research was carried out at the Medan City Industrial and Trade SME Cooperative Office on Jl. Gatot Subroto No.KM. .77, Lalang, Medan Sunggal District, Medan City, North Sumatra, This study was conducted on 81 employees of the Medan City Industrial and Trade SME Cooperative Office using saturated sampling techniques, the data analysis technique used in this study is multiple linear regression analysis, the results of this study are partially Motivation affects the performance of employees at the Cooperative Office, SMEs, Industry and Trade of Medan City This can be read from the score of t calculation (4.859) > t table (1.990) and the significance level of 0.000 < 0.05. The results of this study are partially disciplined and significantly affect the performance of employees at the Medan City Cooperatives, SMEs, Industry and Trade Office, this can be read from the score of t calculation (2.564) > t table (1.990) and the significance level of 0.012 < 0.05. The results of this study partially the Physical Work Environment does not affect the performance of Employees at the Medan City Cooperatives, SMEs, Industry and Trade Office, this can be read from the score of t calculation (0.707) < t table (1.990) and the significance level of 0.482 > 0.05. The independent variables consisting of Work Motivation (X1), Work Discipline (X2), and Physical Work Environment (X3) simultaneously have a significant effect on the performance of Employees at the Cooperatives, SMEs, Industry and Trade Office of Medan City.
Analysis of the Influence of Work Loyalty and Organizational Commitment on Employee Performance through Work Discipline as Intervening Variables at PDAM Tirtasari Binjai Dian Mayna Antika Sari; Kiki Farida Ferine
International Journal of Management, Economic and Accounting Vol. 3 No. 3 (2025): June 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

This study aims to find the direct and indirect influence of work loyalty and organizational commitment on employee performance through work discipline. The research was conducted at PDAM Tirtasari Binjai in 2025. The object of this research is all employees of PDAM Tirtasari Binjai which totals 258 employees consisting of 146 employees with the number of samples taken as many as 59 employees determined by the Slovin formula. The sampling technique used is the purposive sampling technique. The type of data used is primary-quantitative data. Data collection was carried out by distributing questionnaires. The research approach uses an associative-quantitative approach with the SEM-PLS (Structural Equation Modeling - Partial Least Squares) analysis technique. The data from the questionnaire distribution was processed with the SmartPLS 3 application. The results of the study show that work loyalty and organizational commitment directly have a positive and significant effect on work discipline. Work loyalty and organizational commitment directly have a non-significant effect on employee performance. Work discipline directly has a positive and significant effect on employee performance. Job loyalty is the variable that most affects work discipline and work discipline is the variable that most affects employee performance. Work loyalty and organizational commitment indirectly through work discipline have a positive and significant effect on employee performance. Work Loyalty (X1) and Organizational Commitment (X2) were able to contribute 82.3% to the formation of the Work Discipline variable (Z). Meanwhile, Work Loyalty (X1), Organizational Commitment (X2), and Work Discipline (Z) were able to contribute 72.3% to the formation of the Employee Performance variable (Y).
Analysis of Leadership and Organizational Culture on the Performance of Civil Servants Mediated by Work Discipline as an Intervening Variable in the Regional Office of the Ministry of Religion of North Sumatra Province Hilda Ayu Alzahra; Sri Rahayu
International Journal of Management, Economic and Accounting Vol. 3 No. 3 (2025): June 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

This study aims to analyze the direct and indirect influence of leadership and organizational culture on employee performance by considering work discipline as an intermediate variable. This research will be conducted in 2025 at the Regional Office of the Ministry of Religion of North Sumatra Province. The study population included all civil servants totaling 185 people, with a sample of 65 employees determined using the Slovin formula and purposive sampling techniques. The data used was primary-quantitative, obtained through the distribution of questionnaires. This study applies an associative-quantitative approach with the SEM-PLS (Structural Equation Modeling - Partial Least Squares) analysis method and uses the SmartPLS 3 application for data processing. The results of the study revealed that leadership and organizational culture directly have a positive and significant effect on work discipline, so the H1 and H2 Hypotheses were accepted. However, directly, leadership and organizational culture do not have a significant influence on employee performance, causing the H3 and H4 Hypotheses to be rejected. On the contrary, work discipline has been shown to have a positive and significant influence on employee performance, so the H5 Hypothesis is accepted. Other findings show that organizational culture is the most contributing factor to the formation of work discipline, while work discipline is the main factor that affects employee performance. Furthermore, leadership and organizational culture indirectly, through work discipline, have a positive and significant impact on employee performance, so that the H6 and H7 Hypotheses can be accepted. Overall, leadership and organizational culture were able to explain 72.6% of work discipline variables, while the combination of leadership, organizational culture, and work discipline contributed 73.3% in shaping employee performance.
A The Influnence of Transformational Leadership, Work Motivation and Workload on the Performance of Employees of the Boyolali Regency Regional Secretariat Joko Tri Winarno, Joko Tri winarno; Rini Handayani
International Journal of Management, Economic and Accounting Vol. 3 No. 3 (2025): June 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

This research is designed to understand the relationship between transformational leadership, work motivation, work discipline, and how these three impact employee performance within the Boyolali Regency Regional Secretariat. This research is classified as quantitative research, this is because all stages, starting from proposal formulation, research process, hypothesis formulation, data collection in the field, data analysis, drawing conclusions, to report writing involve measurement, careful calculation, and application of relevant formulas, to produce precise data. A total of 125 employees at the Boyolali Regency Regional Secretariat were a sample taken in this study. It was analyzed using a census approach to collect data, which was then by conducting a test of the validity, reliability, and normality of the questionnaire. Furthermore, the research data was analyzed using the Validity Test, Reliability Test, and Simple Linear Regression, with the help of SPSS 26 software. Primary data collection was carried out directly using questionnaires as instruments. The study concluded that employee performance is positively and significantly influenced by each of the factors of transformational leadership, work motivation, and workload.
FORENSIC AUDIT AS AN INSTRUMENT TO DISCLOSE CORRUPTION: A CASE STUDY OF THE SEI WAMPU BRIDGE PROJECT Aris Setiono; Andreanov; Salman Farizi; Abdizil Ikhram Lubis; Lasson Padang; Akhiril Akbar Hasibuan; Rahima Br Purba
International Journal of Management, Economic and Accounting Vol. 3 No. 3 (2025): June 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

Corruption in government-managed infrastructure projects remains a major problem in state financial management. This study aims to examine the function of forensic audits as an investigative tool in identifying corrupt practices, focusing on the Sei Wampu Bridge Project in Langkat Regency, North Sumatra. The methodology used is a descriptive qualitative approach based on document analysis from court decision Number 124/ Pid . Sus-TPK/2023/PN. Mdn . The research findings indicate that forensic audits have a significant role in exposing various forms of corruption, including the appointment of non-existent contractors, fraudulent contract documents, unauthorized payments, and the diversion of project funds to unauthorized parties. Forensic audits also provide solid and measurable evidence in legal proceedings, including account statements, contract documents, and reports on the physical progress of the project. This study confirms that forensic audits not only function as a tool for detection, but also as a crucial instrument in increasing accountability and transparency in public budget management.
The Role of Audit Opinion in Driving Financial Performance of Provincial Government: Case Study Based on BPK Audit Report Fahrum Nisa; Silvi Dwi Utari; Dito Aditia Darma Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 3 (2025): June 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

This study aims to describe the role of the Supreme Audit Agency (BPK) in preventing state budget deviations through financial audits. This research uses a qualitative descriptive approach with secondary data obtained from the BPK audit report, scientific journals, and relevant policy documents. The findings indicate that financial audits conducted by BPK play an important role in identifying and preventing budget deviations by providing recommendations for improving state financial management. Findings from the BPK audit report, such as discrepancies in the procurement of goods/services and violations of financial regulations, indicate gaps in the budget management system that need to be addressed. The BPK audit functions not only as a detection tool but also as a preventive instrument by creating a deterrent effect and enhancing transparency and accountability in state financial management. This research is expected to provide deeper insights into the importance of the role of financial audits in better budget management.
ANALYSIS OF THE INFLUENCE OF SERVICE QUALITY, TOURISM PRODUCTS, AND LOCATION ON TOURIST INTEREST IN SVARGA SIMELIR, LANGKAT REGENCY Mesra B; Annisa Febrina; Angga Pratama Sembiring
International Journal of Management, Economic and Accounting Vol. 3 No. 3 (2025): June 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

This research is motivated by an analysis of the influence of service quality, tourism products, and location on the interest of tourists visiting Svarga Simelir, Lalat Regency. The purpose of this study is to find out and analyze the influence of the quality of services, tourism products and tourist locations on the interest in visiting both partially and simultaneously. The approach used in this study is an associative approach. The population in this study is all tourists in the same district as Langkat Regency in 2024 as many as 22,486 people. The sample in this study used the slovin formula so that a sample of 100 svarga simelir tourists was obtained. The data collection technique in this study uses interview techniques, documentation studies, observations, and questionnaires. The data analysis techniques in this study used the Multiple Liner Regression Analysis Test, Hypothesis Test (t-test and F test), and Determination Coefficient. The data processing in this study uses the SPSS (Statistic Package for the Social Sciences) software program version 24.00. The results of this study prove that partially and simultaneously the quality of services, tourism products, and locations have a significant effect on the interest of tourists visiting Svarga Simelir, Lalat Regency.
Integration of Intellectual, Emotional, and Spiritual Intelligence in Improving Public Services in Sampe Cita Village Teguh Wahyono
International Journal of Management, Economic and Accounting Vol. 3 No. 3 (2025): June 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

The influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the quality of public service performance in Sampe Cita Village is the main objective of this study. This study uses a quantitative approach and involves a number of respondents from village officials and communities that receive public services. Data was collected through questionnaires that aimed to measure intellectual intelligence, emotional intelligence, and spiritual intelligence, as well as people's perceptions of the quality of public service performance. To find out how much each of these three intelligence variables contributes to improving the quality of public service performance, multiple regression techniques are used to analyze the data. The results of the research are expected to improve our understanding of how important public services are at the village level to enhance intellectual, emotional, and spiritual intelligence. It is hoped that these findings will also serve as a basis for making policies and strategies to improve public services in Sampe Cita Village and other areas with similar characteristics. Since the quality of public services is one of the main indicators of the success of government at the local level, this research is important. More efficient, effective, and community-oriented public services can be made by understanding the components that affect the performance of public services.
HUMAN RESOURCE DEVELOPMENT ANALYSIS, WORK ETHIC, AND WORK ENVIRONMENT IN IMPROVE EMPLOYEE PERFORMANCE AT PT SUPRA JAYA ABADI MEDAN Putria Habibah; Nuraini Kemalasari Istiqamah; Akhmad Taufik
International Journal of Management, Economic and Accounting Vol. 3 No. 4 (2025): August 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

The research analysis aims to analyze the development of Human Resources, Work Ethic, and Work Environment in Improving Employee Performance at PT Supra Jaya Abadi. The data analysis technique used is an associative research method with the help of the SPSS version 25 program. This study used multiple linear regression analysis. The sample in this study was 75 respondents. Primary data collection was done using a questionnaire. The results of the study show that the test results for the HR development variable show a calculated t-value of 7.370 > ttable of 1.99 with a significant value of 0.000 < 0.05, then the H1 hypothesis is accepted and H0 is rejected, meaning that human resource development has a positive and partially significant effect on employee performance. The test results for the work ethic variable showed a calculated t-value of 6.306> 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 work ethic had a positive and partially significant effect on employee performance. The test results for the work environment variable showed a calculated t-value of 3.657 > ttable of 1.99 with a significant value of 0.006 < 0.05, then the H3 hypothesis was accepted and H0 was rejected, meaning that the work environment had a positive and partially significant effect on employee performance. The result of F calculation is 44.431 which is greater than 2.73 and the significant value of 0.000 is less than 0.05 so that it can be concluded that hypothesis 4 is accepted and hypothesis 0 is rejected so that it can be concluded that human resource development, work ethic and work environment have a significant effect simultaneously on employee performance.

Page 34 of 41 | Total Record : 402

 32   33   34   35   36 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2026): February 2025 Vol. 3 No. 6 (2025): December 2025 Vol. 3 No. 5 (2025): October 2025 Vol. 3 No. 4 (2025): August 2025 Vol. 3 No. 3 (2025): June 2025 Vol. 3 No. 2 (2025): April 2025 Vol. 3 No. 1 (2025): February 2025 Vol. 2 No. 2 (2024): December 2024 Vol. 2 No. 1 (2024): June 2024 Vol. 1 No. 2 (2023): December 2023 Vol. 1 No. 1 (2023): June 2023 More Issue