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
 35   36   37   38   39 
Financial Report Analysis with Trends in Changes in PT Samudera Indonesia's Profitability Ratios Rahmad Gusrifa
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

Abstract

This study aims to analyze the financial statements of PT Samudera Indonesia using a trend approach to changes in profitability ratios. The profitability ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), which provide an overview of how efficiently a company generates profits relative to assets, equity, and revenue. The data used in this study are PT Samudera Indonesia's financial statements for the last five years, from 2019 to 2023. The analytical method used is quantitative descriptive analysis by calculating changes in profitability ratios each year and identifying trends that occur. The results of the study indicate fluctuations in profitability ratios influenced by internal and external factors of the company, including management policies and market conditions. These findings are expected to provide useful information for stakeholders in making investment decisions and provide recommendations to improve the company's performance in the future.
ANALYSIS OF COMPETENCE AND REWARD ON EMPLOYEE PERFORMANCE WITH WORK DISCIPLINE AS AN INTERVENING VARIABLE AT PT PLN (PERSERO) CUSTOMER SERVICE IMPLEMENTATION UNIT PEMATANGSIANTAR Posma Julyarto Sihombing; Muhammad Isa Indrawan; Kiki Farida Ferine
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

Abstract

This study aims to analyze the effect of competence and rewards on employee performance with work discipline as an intervening variable at PT PLN (Persero) Unit Pelaksana Pelayanan Pelanggan Pematangsiantar. The background of this research is based on the importance of employee performance in achieving the company’s performance targets, particularly in providing the best service to customers through improving competence, giving rewards, and enhancing employee work discipline. This research employs a quantitative approach with a population of 80 meter-reading employees working at PT PLN (Persero) UP3 Pematangsiantar, determined as a saturated sample. Data analysis was carried out using Partial Least Square (PLS) through SmartPLS.
International Journal of Management, Economic and Accounting Volume 3, Issue 5 October 2025 E-ISSN 3025-5627 (Online) https://doi.org/10.61306/ijmea Shela Oktaviana; Emi Masyitah
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

Abstract

Tax reporting is an administrative obligation that must be carried out by taxpayers and tax withholding taxpayers in order to convey tax information to state authorities. In the banking sector, tax reporting on deposit and savings interest plays an important role as a form of transparency as well as a form of compliance with tax regulations. This study aims to analyze the application of taxes on deposit and savings interest as well as the level of tax reporting compliance at PT Bank Sumut KCP Brayan Medan. In addition, this study also examines the obstacles faced by banks and customers, efforts that have been made to improve compliance, and customer perceptions of these tax obligations. The research uses a qualitative approach with data collection techniques in the form of in-depth interviews, observations, and documentation. The data obtained was analyzed with the help of NVivo software to find the main themes related to tax compliance. The results of the study show that tax reporting has been carried out in accordance with the provisions through the e-Bupot system with an automatic deduction of 20% on deposit and savings interest. However, implementation still faces obstacles in the form of limited human resources, technical problems, and sudden regulatory changes. From the customer side, there is a lack of understanding and a lack of socialization, which causes a perception of lack of transparency. Therefore, tax reporting compliance will be optimal if there is a synergy between strengthening the bank's internal system and improving communication, transparency, and education to customers.
THE EFFECT OF LOCAL OWN-SOURCE REVENUE ON LOCAL EXPENDITURE IN THE PROVINCE OF NORTH SUMATRA Fachri Ikhram; Yunita Sari Roni
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

Abstract

Regional Original Revenue (PAD) and Regional Expenditure are two important components in the Regional Budget (APBD) that have a reciprocal relationship. PAD is the main source of financing local expenditure, and the amount of PAD affects the level and type of local expenditure that can be made by local governments. However, in practice, there are several problems related to the influence of PAD on local expenditure: Excessive Dependence on PAD. Many regions in North Sumatra are still overly dependent on own-source revenue to finance local expenditure. This research approach is to use the Causal method. The research was conducted at the Central Bureau of Statistics, starting from May 2024. For more details, it can be seen from the following table description. Conclusion PAD significantly has a positive and significant effect, this is in line with research conducted by Pasarribu (2022) with the title The Effect of Regional Original Revenue on Regional Expenditure in Toba Samosir Regency.
The Effect Of Auditor Competence On Audit Quality With Auditor Independence As A Mediation Variable At The Medan City Inspectorate Reni Vadia; Oktarini Khamilah Siregar; Dito Aditia Darma Nasution
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.v3i5.651

Abstract

This study aims to examine the influence of auditor competence on audit quality with auditor independence as a mediation variable at the Medan City Inspectorate. Auditor competence is seen as a combination of education, training, work experience, and analytical skills that are believed to improve the quality of internal audits in the public sector. The results of the study show that auditor competence has a positive and significant effect on audit quality. In addition, competence has also been shown to significantly increase auditor independence, which shows that competent auditors are better able to maintain objectivity and be free from pressure from other parties. Other findings revealed that auditor independence has a positive and significant influence on audit quality, confirming the important role of independence in maintaining the integrity and credibility of audit results. However, auditor independence has not been shown to play a significant role as a mediator in the relationship between audit competence and quality. Thus, the influence of competence on audit quality tends to be direct. These results have important implications for strengthening the role of the Inspectorate in the internal supervision of local governments through improving the professional competence of auditors and strengthening the protection system for their independence.
Analysis Of Tax Implementation On Interest On Deposits and Savings Tax Reporting Compliance at PT Bank Sumut Brayan Medan Branch Shela Oktaviana; Emi Masyitah
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

Abstract

Tax reporting is an administrative obligation that must be carried out by taxpayers and tax withholding taxpayers in order to convey tax information to state authorities. In the banking sector, tax reporting on deposit and savings interest plays an important role as a form of transparency as well as a form of compliance with tax regulations. This study aims to analyze the application of taxes on deposit and savings interest as well as the level of tax reporting compliance at PT Bank Sumut KCP Brayan Medan. In addition, this study also examines the obstacles faced by banks and customers, efforts that have been made to improve compliance, and customer perceptions of these tax obligations. The research uses a qualitative approach with data collection techniques in the form of in-depth interviews, observations, and documentation. The data obtained was analyzed with the help of NVivo software to find the main themes related to tax compliance. The results of the study show that tax reporting has been carried out in accordance with the provisions through the e-Bupot system with an automatic deduction of 20% on deposit and savings interest. However, implementation still faces obstacles in the form of limited human resources, technical problems, and sudden regulatory changes. From the customer side, there is a lack of understanding and a lack of socialization, which causes a perception of lack of transparency. Therefore, tax reporting compliance will be optimal if there is a synergy between strengthening the bank's internal system and improving communication, transparency, and education to customers.
THE EFFECT OF AUDIT QUALITY, AUDIT COMMITTEE, AND AUDIT TENURE ON FRAUD IN FINANCIAL REPORTS: (Empirical Study of Healthcare Manufacturing Companies Listed on the Indonesia Stock Exchange 2019–2023) Nurhasanah; Emi Masyitah; Ina Liswanty
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i6.656

Abstract

This study is motivated by the increasing cases of financial statement fraud in the Indonesian healthcare sector, such as PT Indofarma Tbk and PT Kimia Farma Tbk, which caused significant losses Based on the Fraud Triangle theory, fraud occurs due to pressure, opportunity, and rationalization. This research aims to analyze the effect of audit quality, audit committee, and audit tenure on financial statement fraud in healthcare manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The research employed a quantitative approach with an associative method Secondary data from annual financial reports were analyzed using multiple linear regression after passing classical assumption tests. The results show that audit quality, audit committee, and audit tenure partially have no significant effect on financial statement fraud . However, simultaneously, the three variables have an influence, although not significant, on financial statement fraud . These findings indicate that preventing fraud does not rely solely on these internal factors but requires more comprehensive supervision and the implementation of good corporate governance
THE EFFECT OF AUDIT FEE, AUDIT TENURE, AND COMPANY SIZE ON AUDIT QUALITY : (An Empirical Study Of Manufacturing Companies In The Food & Beverage Sub-Sector Listed on The Indonesia Stock Exchange 2019-2023) Nadila Ayuni; Emi Masyitah; Ina Liswanty
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

This study aims to analyze the influence of audit fees, audit Tenure, and company size on audit quality in manufacturing companies in the Food & beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The underlying phenomenon of this research is the rise in cases of financial statement manipulation, which have raised public doubts about audit quality. The research method used is a quantitative associative approach, utilizing secondary data in the form of companies' annual financial reports. The research sample was obtained using a purposive sampling technique of 17 companies. Data analysis was performed using logistic regression. The analysis results indicate that audit fees, audit Tenure, and company size have no significant effect. Simultaneously, all three independent variables influence audit quality. The Nagelkerke R Square value of 0.057 indicates that the independent variables are able to explain the variation in audit quality by a percentage, while the remainder is influenced by other factors outside the model. This finding confirms that the amount of audit fees, length of audit engagement, and company size are not always determining factors.
Optimizing Employee Performance through Ability, Discipline, Motivation, and Occupational Health and Safety Management Wilchan Robain; Ramadhan Harahap; Sally Syahfitri
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

Abstract

This study aims to analyze the influence of ability, work discipline, and work motivation on employee performance by incorporating Occupational Health and Safety (OHS) management elements. The research employed a quantitative approach with a population and sample of 53 employees. Data were collected through a structured questionnaire that had been tested for validity and reliability. The analysis results indicate that ability, work discipline, and work motivation have a positive and significant effect on employee performance. Furthermore, the implementation of OHS management enhances employees’ work effectiveness by improving workplace comfort and safety. These findings underscore the importance of strengthening competence, rule compliance, work motivation, and OHS implementation to achieve optimal employee performance.
Green Tourist Behavior Model For Realizing Ecotourism Destinations Sustainable Artifcial-based Intelligence Elfitra Desy Surya; Sri Rahayu; Rashdan Bin Rashid; Muhammad Faishal Annas
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

Abstract

This study aims to test and analyze the influence of green perception on green tourism behavior. To test and analyze the influence of Green Environmental Concern on green tourism behavior. To test and analyze the influence of green tourism behavior on green tourism behavior. to test and analyze the influence of green perception on sustainable ecotourism. to test and analyze the influence of Green Environmental Concern on green tourism behavior. To test and analyze the influence of green perception on sustainable ecotourism mediated by green tourism behavior. To test and analyze the influence of Green Environmental Concern on sustainable ecotourism mediated by green tourism behavior. The population used in this study was 50,000 tourists with the slovin formula obtained a sample of 200 samples. The results of this study are that green perception has a positive and significant effect on green tourism behavior. Green Environmental Concern has a positive and significant effect on green tourism behavior. Green tourism behavior has a positive and significant effect on sustainable ecotourism. Green perception has a positive and significant effect on sustainable ecotourism. Green Environmental Concern for green tourism behavior. Green perception has a positive and significant effect on sustainable ecotourism mediated by green tourism behavior. Green Environmental Concern has a positive and significant effect on sustainable ecotourism mediated by green tourism behavior.

Page 37 of 41 | Total Record : 402

 35   36   37   38   39 

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