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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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Financial Statement Analysis For Cryptocurrency In Public Companies Ayu Kurnia Sari; Hendra Saputra; Saidatunur Fauzi Saidin; Ginta Puspita
International Journal of Management, Economic and Accounting Vol. 3 No. 4 (2025): August 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

The rapid development of cryptocurrency has not only impacted the digital financial market but also the financial reporting of public companies involved in crypto asset transactions and investments. This study aims to analyze how cryptocurrency is recognized, measured, and presented in the financial statements of public companies, as well as its impact on financial performance and information transparency for investors. The research method used a descriptive qualitative approach, using literature studies and analysis of the financial statements of several international public companies that have adopted cryptocurrency in their business activities. The results show that cryptocurrency recording still faces challenges related to varying accounting standards in each country, particularly in determining fair value, asset classification, and recognizing gains and losses. The analysis also found that cryptocurrency adoption can increase potential profitability, but at the same time increases the risk of asset value volatility. Therefore, public companies integrating cryptocurrency need to implement robust internal control systems, ensure reporting transparency, and keep abreast of developments in international accounting regulations to provide relevant and reliable information to stakeholders.
Analysis of Work Environment, Work Discipline, And Work Spirit on The Performance Of Teachers at Sma Negeri 2 Binjai Muharani Aprilia; Sri Rahayu; Soulthan Saladin Batubara
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This research was conducted with the aim of determining the influence of the work environment, work discipline and work spirit on the performance of SMA Negeri 2 Binjai teachers. The population in this study is the teacher of SMA Negeri 2 Binjai. The number of samples used was 82 people. This study uses a quantitative associative research approach. Data collection was carried out by distributing questionnaires. The research data used SPSS 25.0. The results of the research show that work environment, work discipline and work spirit have a positive and significant effect on the performance of SMA Negeri 2 Binjai teachers both partially and simultaneously. The Work Environment partially has a positive and significant effect on the Performance of SMA Negeri 2 Binjai Teachers, with a work environment value of 2.493 > 1.991 and a significant 0.015 < 0.050, so that H1 is accepted. Work discipline partially had a positive and significant effect on the performance of teachers of SMA Negeri 2 Binjai with a work discipline score of 3.727 > 1.991 and a significance of 0.000 < 0.050, so H2 was accepted. Work spirit partially had a positive and significant effect on the performance of teachers of SMA Negeri 2 Binjai with a Work Discipline score of 2.752 > 1.991 and a significance of 0.007 < 0.050, so H3 was accepted. work environment, work discipline and work spirit have a positive and significant effect on the performance of SMA Negeri 2 Binjai teachers simultaneously. Where the > value , 43,070 > 2,722 at a significance of 0.000 < 0.05. Therefore, H4 was accepted. The conclusion that can be drawn is that the hypotheses H1, H2, H3 and H4 are proven to be true and acceptable because the results of the research are in line with the hypothesis proposed.t_{hitung}t_{hitung}t_{hitung}F_{hitung}F_{tabel}
Motor Vehicle Tax (PKB) Contribution to Local Original Revenue (PAD) in Binjai City Nurul Putri Rahmawati; Tengku Eka Susilawaty
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the contribution of Motor Vehicle Tax (PKB) to the Regional Original Revenue (PAD) of Binjai City and identify factors that affect low public awareness in paying PKB and effective policies to overcome arrears outside the bleaching program. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation studies at the Binjai City SAMSAT Office. The results of the study show that PKB makes a significant and dominant contribution to the Binjai City PAD, with the realization often exceeding the target, although it fluctuates. The main factors of low public awareness include limited understanding of tax benefits, payment procedures that are considered complicated, quality of service, and lack of enforcement of sanctions. On the other hand, policies such as whitening programs, digitization of services (SAMSAT online/mobile), and law enforcement cooperation with the police have proven effective in increasing compliance. This study concludes that optimizing PKB contributions requires a sustainable strategy that combines public education, transparency in the use of tax funds, improvement of digital services, and consistent law enforcement.
The Effect Of The Current Ratio (CR), Return On Assets (ROA), and Debt To Equity Ratio (DER) on Stock Prices in Banking Companies Listed on The Indonesia Stock Exchange For The 2020-2023 Period Lulu Nur Awaliyah; Dwi Saraswati
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the effect of the Current Ratio (CR), Return On Assets (ROA), and Debt to Equity Ratio (DER) on stock prices in banking companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The type of research used is quantitative research. The population used is 21 telecommunications companies listed on the Indonesia Stock Exchange. Data collection techniques were carried out by visiting the official website of the Indonesia Stock Exchange and each company studied. The results of the study show that the t-value is 0.143 <1.99 (t-table) and sig 0.887 > 0.05, so H1 is rejected and H0 is accepted, it can be concluded that the current ratio does not have a significant partial effect on the stock prices of banking companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The t-count value is 0.859 <1.99 (t-table) and sig 0.393 > 0.05, so H2 is rejected and H0 is accepted, it can be concluded that return on assets does not have a partial significant effect on the price of banking shares listed on the Indonesia Stock Exchange for the 2020-2023 period. The t-count value is 3.032 > 1.99 (t-table) and sig 0.003 < 0.05, so H2 is accepted and H0 is rejected, it can be concluded that the debt to equity ratio has a partial significant effect on the price of banking shares listed on the Indonesia Stock Exchange for the 2020-2023 period. The calculated F-value of 4.841 is greater than the F-table value of 2.71, with a significance level of 0.000, which is much lower than 0.05. Therefore, it can be concluded that hypothesis H4 is accepted, meaning the current ratio, return on assets, and debt-to-equity ratio simultaneously have a positive and significant effect on the stock prices of banks listed on the Indonesia Stock Exchange for the 2020-2023 period.
THE EFFECT OF CONVERGENCE OF REGIONAL ORIGINAL INCOME AND BALANCING FUNDS ON FINANCIAL PERFORMANCE WITH HUMAN DEVELOPMENT INDEX AS A MODERATION VARIABLE IN REGENCY/CITY GOVERNMENTS IN NORTH SUMATRA Fahrum Nisa; Agus Tripriyono
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the effect of the convergence of Local Own-Source Revenue (PAD) and Transfer Funds on regional financial performance with the Human Development Index (HDI) as a moderating variable. The data used in this research include the realization of PAD, Transfer Funds, Regional Expenditures, and HDI in ten selected regencies/cities in North Sumatra Province (Medan, Binjai, Padangsidimpuan, Deli Serdang, Asahan, Toba, North Tapanuli, Mandailing Natal, Gunungsitoli, and South Nias) during the period 2020–2024.The analytical method employed is panel data regression using EViews, consisting of model selection tests (Chow, Hausman, and Lagrange Multiplier tests), classical assumption tests, and estimation using the Fixed Effect Model (FEM).The results show that PAD has a positive and significant effect on regional financial performance. In contrast, Transfer Funds and HDI have no significant effect. Moreover, HDI is not proven to moderate the relationship between PAD or Transfer Funds and regional financial performance. These findings emphasize that fiscal independence through PAD is the main factor in improving regional financial performance, while the roles of Transfer Funds and HDI remain limited, especially during the COVID-19 pandemic.
Digital Innovation for Seafood Market Expansion: Economic Analysis of Value-Added Products in Pulau Ketam Dian Septiana Sari; Annisa Ilmi Faried; Tuan Zamilah Binti Tuan Husain; Widia Br, Ginting
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i5.632

Abstract

This research investigates the economic potential of market expansion through digital innovation for value-added seafood and herbal products from Pulau Ketam. The study employs a mixed-method approach combining quantitative market analysis and qualitative stakeholder interviews to assess the viability of digital transformation strategies. The research examines current market conditions, digital adoption barriers, and potential economic benefits of implementing innovative technologies in seafood processing and marketing. Results indicate significant opportunities for revenue growth through e-commerce platforms, digital marketing, and value-added product development. The findings reveal that strategic digital innovation can increase market reach by 40-60% and enhance product value by 25-35%. The study concludes that systematic digital transformation, supported by appropriate infrastructure and training programs, can substantially improve the economic sustainability of Pulau Ketam's seafood industry. These findings have important implications for policy makers and industry stakeholders in developing coastal economies through technology-driven market expansion strategies.
Sustainable Development Strategies for Environmentally Vulnerable Regions: Collaborative Governance Framework in Ketam Island Annisa Ilmi Faried; Dian Septiana Sari; Rahmad Sembiring; Saimara Sebayang; Nor Harlinda Binti Harun; Nisa Ulzannah
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i5.633

Abstract

This investigation examines participatory development approaches specifically designed for ecologically sensitive regions, utilizing Ketam Island as the primary research setting. The methodology incorporates stakeholder engagement protocols combined with environmental sustainability assessment frameworks. Findings demonstrate that integrated multi-actor strategies significantly enhance both conservation outcomes and economic resilience indicators. Analysis reveals successful deployment of community-based governance mechanisms that effectively balance environmental preservation priorities with socioeconomic development requirements. Results indicate that participatory governance structures provide viable pathways for achieving dual objectives of ecological protection and community prosperity in vulnerable marine ecosystems. Implications extend to policy development for comparable island communities confronting similar sustainability challenges across Southeast Asia's coastal regions.
EVALUATION OF THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM IN MANAGING OPERATIONAL FUNDS OF THE FACULTY OF SCIENCE AND TECHNOLOGY AT THE UNIVERSITY OF PEMBANGUNAN PANCA BUDI Ismail; Rahima br. Purba
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
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Abstract

This study aims to evaluate the effectiveness of the Internal Control System (ISC) in managing operational funds at the Faculty of Science and Technology, Panca Budi University. This study uses a descriptive evaluative approach with qualitative methods, data collected through semi-structured interviews, documentation studies, and observations. The results indicate that the implementation of ISC at the Faculty of Science and Technology, UNPAB, has existed but is not fully optimal. Despite leadership commitment and authorization procedures, significant weaknesses were identified in the unsystematic risk assessment process, the lack of strict separation of duties at the faculty level, the lack of digitalization of information and communication, and limited monitoring and internal audit functions. The effectiveness of ISC is considered "quite effective" but with gaps that have the potential to cause risks, especially related to budget mismatches and realization, and a lack of staff understanding. The main obstacles include limited human resource understanding, an informal risk assessment process, a lack of digitalization, and weak monitoring. Recommendations proposed include increasing human resource capacity, formalizing risk assessments, strengthening control activities, digitizing the financial system, optimizing the monitoring function, improving communication, and developing comprehensive SOPs. This study contributes to the literature on ISC in higher education institutions and provides practical recommendations for improving accountability in operational fund management.
EVALUATION OF THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM IN MANAGING OPERATIONAL FUNDS OF THE FACULTY OF SCIENCE AND TECHNOLOGY AT THE UNIVERSITY OF PEMBANGUNAN PANCA BUDI Ismail; Rahima br. Purba
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to evaluate the effectiveness of the Internal Control System (ISC) in managing operational funds at the Faculty of Science and Technology, Panca Budi University. This study uses a descriptive evaluative approach with qualitative methods, data collected through semi-structured interviews, documentation studies, and observations. The results indicate that the implementation of ISC at the Faculty of Science and Technology, UNPAB, has existed but is not fully optimal. Despite leadership commitment and authorization procedures, significant weaknesses were identified in the unsystematic risk assessment process, the lack of strict separation of duties at the faculty level, the lack of digitalization of information and communication, and limited monitoring and internal audit functions. The effectiveness of ISC is considered "quite effective" but with gaps that have the potential to cause risks, especially related to budget mismatches and realization, and a lack of staff understanding. The main obstacles include limited human resource understanding, an informal risk assessment process, a lack of digitalization, and weak monitoring. Recommendations proposed include increasing human resource capacity, formalizing risk assessments, strengthening control activities, digitizing the financial system, optimizing the monitoring function, improving communication, and developing comprehensive SOPs. This study contributes to the literature on ISC in higher education institutions and provides practical recommendations for improving accountability in operational fund management.
Clean Energy-Based Social Innovation for Sustainable Management of the Pulau Ketam Forest Reserve: A Collaborative Synergy between UNPAB and PTSS Malaysia Sri Rahayu; Elfitra Desy Surya; Rosasmanizan Binti Ahmad; Faisal
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i5.640

Abstract

This community engagement program introduces a clean energy-based social innovation approach to support the sustainable management of the Pulau Ketam Forest Reserve through a collaborative synergy between Universitas Pembangunan Panca Budi (UNPAB) and Politeknik Tuanku Syed Sirajuddin (PTSS) Malaysia. The initiative seeks to address two interconnected challenges faced by the local community: the need for reliable access to renewable energy solutions and the urgent requirement to conserve mangrove ecosystems that are vital to biodiversity, coastal protection, and community livelihoods. The program applies participatory methods, including stakeholder mapping, workshops, and training modules on renewable energy technologies tailored for community use, such as solar-powered systems for household needs, fisheries, and ecotourism facilities. These educational activities are combined with conservation practices, including mangrove rehabilitation, monitoring, and community-based stewardship. Preliminary findings indicate that integrating clean energy literacy with conservation awareness has strengthened local capacities, enhanced youth involvement, and fostered small-scale entrepreneurship opportunities in green sectors. Moreover, the synergy between academic institutions has created a living laboratory for sustainable practices that bridge education, research, and corporate social responsibility initiatives. The value of this program lies in its holistic approach, where clean energy education is not only seen as a technical solution but also as a driver of social innovation that empowers communities to protect their natural resources while improving their socio-economic resilience. This model offers a replicable framework for cross-border collaborations aiming to achieve sustainability goals in similar island and coastal ecosystems.

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