cover
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
ISSN : -     EISSN : 30255627     DOI : https://doi.org/10.61306/ijmea
Core Subject : Economy,
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.
Articles 406 Documents
IDENTIFICATION OF FLOOD RISK FROM TIME FLOODING IN MEDAN BELAWAN Feby Milanie
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

The identification of the flood problem is garbage. Garbage is the cause of the flooding that occurs. Medan Belawan causes water from the Belawan and Deli rivers to enter the area when the sea level is high. The resulting inundation is caused by the land elevation being below the high tide level and river water entering through the drainage channel. The tidal research in Belawan uses descriptive and qualitative methods. The distribution of inundation is analyzed using tidal analysis using the Admiralty method which is input to calculate the distribution of inundation using GIS. The tidal flood risk index is calculated using the threat index and vulnerability index parameters. The results of this study indicate that the disaster risk index in Belawan sub-district is already at high risk with a risk index reaching 0.78.
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. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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

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.
THE FAMILY HOPE PROGRAM ON COMMUNITY SATISFACTION IN PAYAROBA VILLAGE Aulia
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 examines the influence of the Family Hope Program (Program Keluarga Harapan/PKH) on community satisfaction in Payaroba Village. PKH, as a conditional cash transfer program initiated by the Indonesian government, aims to improve the welfare of low-income households by providing financial assistance tied to health, education, and social requirements. Despite its national implementation, levels of satisfaction among beneficiaries can vary across regions depending on program delivery, transparency, and the responsiveness of local facilitators. Using a quantitative descriptive approach supported by survey data from PKH beneficiary households in Payaroba Village, this research analyzes the extent to which program components—such as accuracy of targeting, timeliness of assistance, communication effectiveness, and facilitator performance—affect overall community satisfaction. The results show that the majority of beneficiaries perceive PKH as beneficial in alleviating financial burdens, improving access to basic services, and supporting household needs. However, several concerns remain related to administrative delays, uneven information dissemination, and occasional mismatches in beneficiary inclusion. The findings indicate that PKH has a positive and significant impact on community satisfaction, with program transparency and facilitator support emerging as the strongest contributing factors. Enhancing communication channels, improving data accuracy, and strengthening monitoring mechanisms are recommended to further increase satisfaction and ensure sustainable program effectiveness in Payaroba Village.
Observing And Control Of Electronic Apparatuses Deri Sembiring
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

The rapid development of digital technology has enabled more efficient methods for observing and controlling electronic apparatuses across various sectors, including industrial automation, household systems, and remote monitoring environments. This study examines the design, implementation, and effectiveness of an integrated system that utilizes sensors, microcontrollers, and wireless communication to monitor the operational status of electronic devices in real time. The system allows users to remotely control apparatuses through a centralized interface, enhancing convenience, energy efficiency, and safety. Data collected from experimental testing demonstrate that the monitoring system accurately captures device performance metrics, while the control mechanism responds swiftly to user commands with minimal latency. The findings indicate that such integrated electronic control systems significantly improve operational reliability and offer substantial potential for broader application in smart home technologies, industrial equipment management, and energy-saving initiatives.
Governance Innovation for Sustainable Environmental Stewardship in Small Island Regions: Evidence from 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.v3i5.680

Abstract

This study explores governance innovations that support sustainable environmental stewardship in small island regions, with Ketam Island serving as the central case study. Using a mixed qualitative framework combining institutional analysis, stakeholder mapping, and environmental performance assessment the research identifies how adaptive and collaborative governance mechanisms contribute to ecological resilience. Findings indicate that innovative governance practices, including co-management systems, integrative policy coordination, and community-embedded decision-making, significantly strengthen conservation effectiveness while bolstering local socioeconomic stability. The results further highlight that governance adaptability, transparency, and inclusive participation function as core drivers enabling small island communities to manage environmental risks more effectively. This study concludes that governance innovation provides a scalable model for sustainable island management and offers critical insights for policymakers addressing environmental vulnerabilities in other coastal and archipelagic regions.
Economic Impacts of Digital Innovation on Value-Enhanced Seafood Products: A Pulau Ketam Case Study 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

Abstract

Digital innovation has emerged as a central driver of competitiveness in coastal economies, particularly within small island communities that rely heavily on fisheries. This study examines the economic impacts of digital platforms, e-commerce adoption, and technology-enabled value-added processing on the seafood sector in Pulau Ketam. Using mixed-method research combining surveys, market data, and stakeholder interviews conducted in 2024–2025, the findings reveal that digital tools significantly increase market access, product visibility, and income stability for seafood producers. Results indicate that value-enhanced products such as processed shrimp, dried fish, marinated crab, and ready-to-cook fillets achieved an average 22–35% price premium after digital marketing adoption. The study further identifies that digitalization supports supply chain traceability, reduces transaction inefficiencies, and enhances consumer trust. Overall, this research shows that digital innovation plays a critical role in strengthening economic resilience and expanding market opportunities for island-based seafood enterprises.
Effective Communication in Increasing Parental Involvement in Children's Education in Klambir V Kebun Nurhalima Tambunan
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

The purpose of this research is to provide knowledge to parents about the importance of good communication with children. This type of research is qualitative research that is descriptive in nature data collection techniques through observation, interviews and documentation. The data sources in this study are village heads, community leaders and parents. This paper seeks to explain that effective communication between parents and children not only increases parental involvement in children's education but also has a positive impact on children's cognitive and emotional development. By building good communication, parents can act as active educational partners, creating an optimal learning environment for their children. This includes communicating effectively, listening empathetically, and understanding the child's emotional needs. With a better understanding, parents are expected to play an active role in their children's education. Encourage parents to be actively involved in the child's education process, both at home and at school. This includes attending school meetings, supporting learning activities at home, and collaborating with teachers to monitor children's academic development. building a strong communication network between parents, teachers, and the school. With good communication, all parties can share information and support each other in an effort to improve the quality of children's education.
The Effect Of Training And Competency On Work Performance With Job Promotion As An Intervening Variable In The Office Of The Regent Of Langkat Hairul Amin Ritonga; M. Chaerul Rizky
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

In recent decades, human resource management (HR) is the most important asset owned by a company. Human resource management is a very important and most responsible part of human resource management. In order for employee performance to be optimal, it is necessary to have a promotion as a company appreciation for the efforts that have been made by employees. The results of this study are that Competence has a positive and insignificant effect on Work Achievement with the original sample value of 0.251 and p values of 0.081. Competency had a positive and significant effect on Position Promotion with an original sample value of 0.567 and p values of 0.000. The training had a positive and insignificant effect on Work Achievement with the original sample value of 0.230 and p values of 0.060. Pelathan had a positive and significant effect on Position Promotion with the original sample value of 0.350 and p values of 0.013. Position promotion had a positive and significant effect on Work Performance with an original sample value of 0.478 and p values of 0.000. Competence has a positive and significant effect on Work Performance through Position Promotion with an original sample value of 0.271 and p values of 0.002. Training had a positive and significant effect on Job Achievement through Position Promotion with an original sample value of 0.167 and p values of 0.027.
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

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

Abstract

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.
Comparative Analysis of Indonesian Bank Health Using Risk, Governance, Earnings, and Capital Approach Nursasi, Enggar
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.v3i6.641

Abstract

This study aims to analyze and compare the health level of State-Owned Banks and National Private Banks in Indonesia based on the Risk-Based Bank Rating (RBBR) approach which includes four main components, namely Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital (RGEC). This research uses secondary data in the form of annual financial statements of banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. Each aspect is assessed through relevant financial ratios and classified using the Composite Rating (PK) system in accordance with the provisions of the Financial Services Authority (OJK). The results of the study show that state-owned banks are consistently in the Very Healthy category, reflecting the ability to maintain stability, operational efficiency, and high capital adequacy. Meanwhile, National Private Banks are in the Healthy category with variations in interbank performance, especially in the more dynamic aspects of Earnings and Risk Profile. Comparatively, State-Owned Banks excel in liquidity stability and corporate governance, while Private Banks show excellence in net interest margins and credit expansion flexibility. These findings confirm that the two groups of banks have a complementary role in maintaining the resilience of the national banking system and supporting sustainable economic growth