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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 THE INFLUENCE OF ORGANIZATIONAL COMMITMENT AND AUDIT COMPLIANCE ON AUDIT QUALITY, AS WELL AS THE ROLE OF THE POSITION GRADE AS MODERATION VARIABLES AT PT BANK INA PERDANA MEDAN Tbk Totona Berkat Elsuna Zebua; M. Irsan Nasution; Rahima Br. Purba
International Journal of Management, Economic and Accounting Vol. 3 No. 4 (2025): August 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

The purpose of this study is to partially understand and analyze the influence of auditor organizational commitment and audit compliance on audit quality and auditor position grade, as well as simultaneously to describe and analyze the influence of auditor organizational commitment and audit compliance on audit quality with auditor position grade as a moderation variable. This research is the latest research, where in this study there is one variable that has never been discussed in any research, namely the variable of the auditor's position grade which is able to moderate the variables of the auditor's organizational commitment and the audit compliance variable has a strong influence on audit quality. This research was conducted at PT Bank Ina Perdana with a population and sample of 37 auditors of PT bank Ina Perdana Medan who were formed and have conducted an audit process of PT Bank Ina Perdana. The variables that emerged in this study were the variables of auditor organizational commitment and audit compliance as exogenous variables, audit quality variables as endogenous variables, and position grade variables as moderation variables. The research method using the quantitative descriptive method of data analysis uses the structural equation model (SEM) method, where the results of data processing with the SEM method are carried out using the PLS 3.0 application. According to the results of the study, it can be partially concluded that the variables of auditor organizational commitment and audit compliance affect the audit quality and the grade of the auditor position at PT Bank Ina Perdana Medan. The variable grade of the auditor's position affects the audit quality of PT Bank Ina Perdana Medan. Simultaneously, the variables of organizational commitment and audit compliance affect audit quality with the variable of the auditor's position grade as the moderation variable.
The Effect Of Human Resource Quality And Employee Loyalty On Employee Performance Through Employee Competence At The Batubara Regency Population And Civil Registration Office Elisa Alsen Pasaribu; Yohny Anwar
International Journal of Management, Economic and Accounting Vol. 3 No. 4 (2025): August 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to determine the influence of the influence of human resource quality and employee loyalty on employee performance through employee competence at the Batubara Regency Population and Civil Registration Office. In this study, a quantitative approach based on statistical information is used. The population In this study is all employees at the Batubara Regency Population and Civil Registration Office which totals 120 employees. The sampling technique in this study uses the slovin formula so that the number of samples in this study was obtained as many as 92 respondents. The data analysis technique used descriptive statistical analysis and Partial Least Square (Smart-PLS). The results of the study show that: The Quality of Human Resources (X1) has a positive effect (2.810>1.98729) and significant (0.006< 0.05) on Employee Performance (Y). Employee Loyalty (X2) has a positive effect (3.404>1.98729) and significant (0.001< 0.05) on Employee Performance (Y). The quality of Human Resources (X1) has a positive effect (6.639>1.98729) and significant (0.000< 0.05) on Employee Competence (Z). Employee Loyalty (X2) has a positive effect (3.634>1.98729) and significant (0.000< 0.05) on Employee Competence (Z). Employee Competency (Z) has a positive effect (5.551>1.98729) and significant (0.000< 0.05) on Employee Performance (Y). The quality of Human Resources (X1) has a positive effect (4.354>1.98729) and significant (0.000< 0.05) on Employee Performance (Y) through Employee Competency (Z). Employee Loyalty (X2) has a positive effect (3.114>1.98729) and significant (0.002< 0.05) on Employee Performance (Y) through Employee Competency (Z) at the Coal Regency Population and Civil Registration Office.
ANALYSIS OF THE WORK ENVIRONMENT AND WORK MOTIVATION FOR EMPLOYEE PERFORMANCE Daud Arifin
International Journal of Management, Economic and Accounting Vol. 3 No. 3 (2025): June 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the influence of work environment and work motivation on employee performance in a company. The sample used in this study consisted of 30 employees from various departments. Quantitative methods are applied by using questionnaires to collect data. The results showed that a good work environment had a significant positive effect on employee performance, with a regression coefficient of 0.45. In addition, work motivation has also been shown to have a significant effect, with a regression coefficient of 0.38. Simultaneous analysis showed that these two variables could explain 53.7% variation in employee performance. These findings emphasize the importance of creating a conducive work environment and effective motivational strategies to improve employee performance. This research provides valuable insights for management in an effort to improve employee productivity and job satisfaction. Recommendations for further research are also suggested to explore other factors that can affect employee performance in various industry contexts.
Analysis Of The Internal Control System In Preventing Arrears Of Accounts Receivable At PT Aneka Gas Industri Medan Nurlia Azizah; Heriyati Chrisna; Nina Andriany Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 4 (2025): August 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to determine how internal control is implemented in preventing accounts receivable arrears at PT. Aneka Gas Industri Medan, how the company assesses the risk in providing accounts receivable, and how effective monitoring of accounts receivable arrears is. This study uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The theory used as the basis for the analysis is the internal control framework according to COSO (Committee of Sponsoring Organizations of the Treadway Commission). The results of the study indicate that PT. Aneka Gas Industri Medan has implemented an adequate internal control system. Authorization procedures are carried out by authorized officials, segregation of duties has been implemented properly, and transaction documentation is carried out in an orderly manner through a computerized system. Risk assessment is carried out through an analysis of customer eligibility before granting credit, including considering the customer's payment history and financial condition. Monitoring of accounts receivable is carried out periodically through the accounts receivable aging report (Aging Schedule) and routine evaluations by management. Although control has been running quite effectively, the company still needs to strengthen the credit evaluation policy and optimize the monitoring system to be more responsive. By implementing structured internal control, the company is able to minimize the risk of bad debts and maintain the stability of operational cash flow.
Analysis of Waste Management on Community Economic Empowerment in the Waste Bank Program of Medan Belawan District Ade Linia Br Bangun; Alpindo Febrian; Alfiqri Bukhori; Ahmad Fadlan
International Journal of Management, Economic and Accounting Vol. 3 No. 4 (2025): August 2025
Publisher : Yayasan Multidimensi Kreatif

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Waste is one of the environmental problems that continues to grow along with the increase in community activities, especially in coastal areas such as Medan Belawan District. This study aims to analyze waste management in relation to community economic empowerment through the Berkah Waste Bank Program. The approach used is a descriptive quantitative approach with data collection techniques through field observations, questionnaire distribution, and questionnaires to the communities involved in the program. The results of the study show that waste management through the waste bank program has a positive impact on the citizens' economy, such as increasing income, increasing awareness of the importance of a clean environment, and opening up recycling-based business opportunities. The active participation of the community is a major factor in the success of this program. These findings show that proper waste management can be an instrument for sustainable economic empowerment at the local level.
THE INFLUENCE OF AUDITOR COMPETENCE AND ETHICS ON AUDIT QUALITY OF AN EMPIRICAL STUDY IN THE OFFICE PUBLIC ACCOUNTANT IN MEDAN CITY Putri Br Purba; Dwi Saraswati
International Journal of Management, Economic and Accounting Vol. 3 No. 4 (2025): August 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

The problem in this study is that there are auditors who are less competent in knowledge, skills, and experience, thus affecting the quality of audits. There are violations of auditor ethics, such as collusion or bribery, that interfere with independence and objectivity. Non-compliance with audit standards, due to client pressure or lack of understanding. There is a low quality of audits, which lowers public confidence in financial statements. There is a lack of understanding of ethics and competence, which is an important basis in the implementation of audits. This study aims to determine the influence of Auditor Competence and Erika on Audit Quality, both directly and simultaneously. This study uses a quantitative approach with associative nature and data collection techniques using questionnaires. The results of the study show that there is an influence of Competency on the Quality of Audit of the Empirical Study of the Medan Public Accounting Firm. There is an influence of Auditor Ethics on the Quality of Audit of an Empirical Study of Medan Public Accounting Firms. There is a simultaneous influence of Auditor Competence and Ethics on the Quality of Audit Empirical Studies of Medan Public Accounting Firms.
Audit Forensic on Patra Niaga Juninetenth Keeply F Sitanggang; Nur Aziza; Fricillia Vina Cindy Tioria Sitorus; Rimba Simanjuntak; Rahima Br Purba
International Journal of Management, Economic and Accounting Vol. 3 No. 4 (2025): August 2025
Publisher : Yayasan Multidimensi Kreatif

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Forensic audit is an investigative approach integrating accounting, auditing, and legal expertise to uncover fraudulent practices within business entities and public sectors. This study aims to evaluate the effectiveness of forensic audits in identifying and exposing manipulation in the subsidised fuel distribution system conducted by PT PatraNiaga, a subsidiary of PT Pertamina (Persero). Through literature review and case analysis methods, the study finds that forensic auditing successfully revealed various fraudulent schemes, including nozzle data fabrication, double recording in distribution systems, and concealment of fuel logistics flow. Key audit techniques such as document tracing, ERP logistics audit trails, investigative interviews, and data mining played a crucial role in uncovering these irregularities. The audit findings demonstrate that structural weaknesses in distribution systems, poor internal controls, and the lack of integrated digital monitoring systems significantly contributed to the occurrence of fraud. Recommendations include strengthening investigative audit units, revising standard operating procedures (SOPs) for fuel distribution, reactivating whistleblower systems, and integrating real-time monitoring technologies. This study affirms that forensic audit serves not only as a detection tool but also as a systemic reform catalyst in the governance of national energy distribution.
The Influence of Digital Marketing of Banking Products, Technology Acceptance Model, and Theory of Planned Behavior on Consumer Purchase Intention in the Pahlawan Village Community, Batu Bara Regency Fitra Arlina Nasution; Dewi Nurmasari Pane
International Journal of Management, Economic and Accounting Vol. 3 No. 4 (2025): August 2025
Publisher : Yayasan Multidimensi Kreatif

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This research aims to analyze the influence of digital marketing on consumer purchase interest in banking products in Pahlawan Village, Batu Bara Regency. With the increasing penetration of the internet and the use of social media in rural areas, banks are beginning to adopt digital marketing strategies as a means to reach potential customers more effectively and efficiently. Through a quantitative approach with the distribution of questionnaires to the village community, this research examines the extent to which elements of digital marketing can shape perceptions, interest, and ultimately drive the intention to purchase banking products. The research results show that digital marketing has a significant influence on consumer purchase interest, particularly in aspects of trust, ease of access to information, and personalization of marketing messages. These findings provide strategic implications for financial institutions in designing marketing approaches that are relevant and adaptive to the characteristics of rural communities.
THE INFLUENCE OF ORGANIZATIONAL CULTURE AND WORK ABILITY ON EMPLOYEE PERFORMANCE WITH WORK DISCIPLINE AS AN INTERVENING VARIABLE AT THE NORTH SUMATRA PROVINCIAL YOUTH AND SPORTS OFFICE Tengku Zuhry Al Hassany; Teguh Wahyono; Yohny Anwar
International Journal of Management, Economic and Accounting Vol. 3 No. 4 (2025): August 2025
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Abstract

This study aims to analyze the influence of organizational culture and work ability on employee performance, as well as assess the role of work discipline as a mediating variable in the North Sumatra Provincial Youth and Sports Office. The results of the study show that organizational culture has a positive and significant influence on employee performance. Similarly, employability has a positive and significant influence on employee performance. In addition, organizational culture and work ability have also been proven to have a positive and significant effect on work discipline. Work discipline itself has a positive and significant effect on employee performance. Furthermore, work discipline plays a significant mediating variable in the relationship between organizational culture and employee performance. Work discipline also mediates the relationship between work ability and employee performance significantly. These findings indicate that improving organizational culture and work ability, through strengthening work discipline, can effectively improve employee performance. This research provides practical implications for human resource management, especially in designing sustainable employee performance improvement strategies.
The Role of Social Media in MSME Marketing: A Systematic Literature Review Bambang Suwarno; Junawan; Syahrial Hasanuddin Pohan
International Journal of Management, Economic and Accounting Vol. 3 No. 3 (2025): June 2025
Publisher : Yayasan Multidimensi Kreatif

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This Systematic Literature Review (SLR), following the PRISMA methodology, examines the impact of social media marketing on the performance, sustainability, and resilience of Micro, Small, and Medium Enterprises (MSMEs), synthesizing findings from 12 studies published between 2001 and 2025. The review highlights that social media marketing adoption significantly enhances MSME performance, improving customer engagement, brand visibility, and market reach. Entrepreneurial orientation is identified as a crucial moderating factor, strengthening the effect of digital marketing adoption on business outcomes, particularly in response to disruptions like the COVID-19 pandemic. Furthermore, the adoption of e-commerce and digital marketing tools contributes positively to financial and sustainability performance, though digital literacy and resource constraints remain key barriers. The findings also underscore the importance of networking and informal marketing practices in expanding market presence and fostering customer relationships. Despite the positive effects, challenges such as limited resources and digital skills hinder the full potential of these strategies. This review calls for future research to address these gaps, focus on sector-specific practices, and explore the long-term impact of social media marketing on MSME resilience and sustainability.

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