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Abdul Khaliq
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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
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Analysis of the Implementation of the Government Internal Control System (SPIP) in the Tebing Tinggi City Government Dito Aditia Darma Nasution; Yohana Ewicha Br Harianja; Lasmian Panjaitan; Hairani Siregar; Tri Putrianis Laia
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the implementation of the Government Internal Control System (Sistem Pengendalian Intern Pemerintah/SPIP) in the Tebing Tinggi City Government and to assess the alignment between normative regulations and practical implementation in local government administration. This study employs a qualitative research design with a case study approach. Data were collected through document analysis of laws and regulations, SPIP evaluation reports, audit reports, performance reports, and other relevant supporting documents. Data analysis was conducted by comparing SPIP implementation standards as stipulated in Government Regulation Number 60 of 2008 with the actual conditions of implementation in the Tebing Tinggi City Government, based on the five elements of SPIP: control environment, risk assessment, control activities, information and communication, and monitoring. The findings are expected to provide empirical evidence on the level of SPIP implementation and identify key challenges in its application, serving as a basis for formulating strategic recommendations to strengthen internal control systems in order to enhance accountability and improve the quality of local government governance.
The Role of Microeconomic Analysis in Decision Making Pricing in the Retail Industry Kholilul Kholik; Suendrizal
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

Proper pricing is one of the key factors in achieving success in the retail industry. In this context, microeconomic analysis plays an important role in aiding efficient and profitable pricing decision-making. This study aims to analyze how microeconomic concepts, such as price elasticity, cost theory, and market structure, affect the pricing decisions made by retail companies. Using a qualitative approach and case studies on some of the leading retail companies, the study identified a variety of factors considered in pricing, including changes in demand, production costs, as well as the characteristics of the markets in which the company operates. The results show that retail companies that apply the principle of price elasticity tend to be able to adjust prices better according to consumer demand, while companies operating in oligopoly markets are often more cautious in setting prices to maintain competitiveness. In addition, production costs and fixed costs also influence pricing decisions, with companies tending to raise prices when operating costs increase. The study concludes that a deep understanding of microeconomic analysis can improve the effectiveness of pricing decision-making, which in turn will improve the competitiveness and profitability of retail companies.
Determinants of Audit Quality in the Public Sector Sangkot Khadijah; Yusnita Nasution; Dewi Husnainy; Gina Ariesta Gobel; Dito Aditia Darma Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

Audit quality plays a vital role in strengthening accountability and improving financial governance in the public sector. High-quality audits are essential to ensure transparency, reliability of financial information, and public trust in government institutions. However, studies examining audit quality in the public sector, particularly in Indonesia, remain relatively limited compared to the extensive body of research focusing on the private sector. This study aims to systematically review and synthesize the existing literature related to the determinants of audit quality in the public sector. The research method employed is a literature review of national and international scholarly articles published between 2017 and 2021. The review results indicate that public sector audit quality is influenced by several key factors, including auditor competence and independence, professional skepticism, compliance with auditing standards and professional ethics, auditor motivation, and time budget pressure. In addition, the work environment and limitations in resources, which are commonly encountered in public sector institutions, also significantly affect audit quality. Furthermore, the unique characteristics of the public sector, such as regulatory complexity and public accountability demands, influence both the conceptualization and measurement of audit quality. This study is expected to provide a theoretical foundation for the development of a conceptual framework for public sector audit quality and to contribute to improving audit practices, governance, and accountability in public financial management.
ANALYSIS OF THE INTERNAL CONTROL SYSTEM FOR FIXED ASSETS AT THE DEPARTMENT OF INDUSTRY, TRADE, ENERGY AND MINERAL RESOURCES OF NORTH SUMATRA PROVINCE Dito Aditia Darma Nasution; Diva Maulidia; Nurhidayah Dalimunthe; Reva Putri Arihan; Bella Viona Sitompul
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to determine whether the internal control system for fixed assets at the North Sumatra Provincial Office of Industry, Trade, Energy, and Mineral Resources complies with the components of the internal control system according to Government Regulation No. 60 of 2008. The types of data used are primary and secondary data. Data collection techniques were carried out through observation, interviews, and documentation. The data was analyzed using qualitative descriptive methods. The results of the study indicate that the implementation of the internal control system for fixed assets at the North Sumatra Provincial Office of Industry, Trade, Energy and Mineral Resources is in accordance with the components of the internal control system as stipulated in Government Regulation No. 60 of 2008, except for the control activities component of the physical control subcomponent of assets, the risk assessment component, and the monitoring component, which still have weaknesses such as asset loss and damage due to the lack of optimal physical supervision of assets.
Dynamics of Adaptation of Interest Rates, Credit, and Economic Activity to the Conditions of Slowing Money Supply Growth in Indonesia Sanusi Gazali Pane; Suci Ramadhani; Adestia Pibiolah Butar Butar; Shifa Indah Lestari
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

In Indonesia, the slowdown in money supply growth (M2) raises concerns about the effectiveness of monetary policy transmission to the real sector. This study aims to analyze the adaptation of key macroeconomic variables, including policy interest rates, credit growth, economic activity, and exchange rates to the slowdown in money supply growth. The method used is a descriptive qualitative approach through literature studies by utilizing secondary data from official publications of Bank Indonesia, the Central Statistics Agency, and related scientific literature. The results show that interest rates respond most quickly as an initial adjustment mechanism, while credit growth and real economic activity adapt gradually. Household consumption plays a role as a support for growth in the short term, while investment is more sensitive to tightening liquidity. Exchange rates adapt through financial market mechanisms and the expectations of economic actors. This study concludes that the slowdown in the money supply does not always have a negative impact on economic stability when balanced with measured and consistent monetary policy.
GAMERS' MOTIVATION FOR MAKING MICROTRANSACTIONS IN THE GAMES THEY PLAY: A CASE STUDY OF THE SMALL DISCORD WAR THUNDER COMMUNITY IN INDONESIA Habi Burahman El Sirazi Situmeang; Ezra Aufa Razqa; Dimas Adji Maulana; Doni Andrian; Ikhah Malikhah
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to determine the motivations of War Thunder players to engage in microtransactions in the game. Game progress can be achieved without any microtransactions, but they are time-consuming. This study aims to determine the factors that motivate players to engage in microtransactions in War Thunder. The research method used was a descriptive qualitative case study approach, while the sampling technique was purposive sampling. Data were collected through interviews with War Thunder players who are members of the Discord community. We selected ten individuals to conduct interviews, and they engaged in microtransactions to accelerate their game progress. The results showed that the primary motivations for players to engage in microtransactions were to accelerate game progress (grinding) and gain a comfortable playing experience, particularly through the Premium Account and Premium Vehicle features. Discounts, particularly substantial discounts on premium vehicle packages, were the dominant drivers in purchasing decisions. This study also found that microtransactions were not undertaken to gain social status or dominance over time, but rather driven by personal needs and time efficiency. From a motivational theory perspective, this behavior aligns with McClelland's Theory of Needs, particularly the need for achievement and self-satisfaction. Thus, microtransactions in War Thunder are understood as a means of supporting the gaming experience, not as a tool for social competition.
Analysis of the Structure of Monopoly Markets and Their Impact on Consumer Well-Being: A Case Study on the National Electricity Industry Kholilul Kholik; Risliana Octavia Siregar
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the structure of the monopoly market and its impact on consumer welfare in the national electricity industry. The research uses a qualitative approach with a case study method. Data was obtained through literature studies, official reports, and policy documents related to the electricity sector. The results of the study show that the structure of the monopoly market has a significant impact on prices, service quality, and the limitation of consumer choices. Although monopolies are natural, government policies play an important role in maintaining a balance between economic efficiency and consumer protection. This study recommends strengthening regulations, improving managerial efficiency, and continuous innovation to improve consumer welfare.
FINANCIAL RATIO ANALYSIS TO ASSESS FINANCIAL PERFORMANCE AT PT PEGADAIAN (PERSERO) USING PROFITABILITY, LIQUIDITY AND SOLVENCY RATIOS FOR THE 2020-2024 PERIOD Jason Nicholas Bonar Parulian Tampubolon; Jessica Dwi Yolanda Pandiangan; Iin Sri Ayu Sihotang; Diva Maulidia; Sabrina Salsabilah; R.Ayu. Fatimah; Firdha Dwi Yudha Lubis; Anggi Pratama Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the financial performance of PT Pegadaian (Persero) during the 2020–2024 period using financial ratio analysis. The financial ratios employed in this research include profitability ratios, liquidity ratios, and solvency ratios. This analysis is conducted to assess the company’s ability to generate profits and to fulfill both short-term and long-term financial obligations.The research method used is descriptive quantitative analysis. The data utilized are secondary data obtained from published financial statements, and the data collection technique is documentation. The data are then analyzed using descriptive analysis through financial ratio calculations. The results indicate that, in general, the financial performance of PT Pegadaian (Persero) experienced fairly positive development during the study period. Profitability ratios, particularly Return on Assets (ROA), show an increasing trend, indicating that the company’s ability to manage assets to generate profits has become more effective. However, several liquidity and solvency ratios still indicate conditions that require management attention to ensure a balanced relationship between assets, liabilities, and equity. Therefore, PT Pegadaian (Persero) needs to continuously improve financial management efficiency to achieve more optimal and sustainable performance in the future.
Self-Competence Development Strategy for UNPAB Postgraduate Students Mesra B; Risliana Octavia Siregar
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Self-competence development is an important aspect in improving the quality of human resources at the postgraduate education level. This study aims to analyze the self-competency development strategies of Postgraduate students of the Master of Management Study Program, Universitas Pembangunan Panca Budi (UNPAB) as well as their supporting and inhibiting factors This study uses a qualitative approach with a case study design. Data were obtained through in-depth interviews, limited observations, and documentation of postgraduate students of the UNPAB master's program of management who were selected purposively. Data analysis was carried out using the Miles and Huberman interactive model.The results of the study show that the development of self-competence is carried out through strengthening hard skills and soft skills at the same time. Hard skills are developed through academic activities and research, while soft skills are developed through discussions, presentations, teamwork, and time management. Intrinsic motivation and support of the academic environment are the main supporting factors, while time constraints and workload are the inhibiting factors. This study confirms that the development of self-competence of postgraduate students is influenced by the readiness of individuals as adult learners and institutional support.
The Role of Tax Audits in Enhancing Regional Taxpayer Compliance Dito Aditia Darma Nst; Irwanndri zandroto; Viktor D J Buulolo; Azun frinaldi meha; Nur Aisyah
International Journal of Management, Economic and Accounting Vol. 4 No. 1 (2026): February 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i1.695

Abstract

Local taxpayer compliance is one of the key factors in achieving sustainable growth in regional tax revenues. However, the level of taxpayer compliance continues to face various challenges, including low tax awareness, limited supervision, and weak enforcement of local tax regulations. Tax audits function as a supervisory instrument aimed at ensuring that taxpayers comply with the prevailing regional tax laws and regulations. This study aims to analyze the role of tax audits in enhancing local taxpayer compliance and to identify factors that influence the effectiveness of tax audit implementation. The research employs a quantitative approach using a survey method, in which data are collected through questionnaires distributed to local taxpayers and regional tax administration officials. The collected data are analyzed using descriptive and inferential statistical techniques to examine the relationship between tax audit implementation and the level of taxpayer compliance. The expected findings indicate that tax audits play a positive and significant role in improving local taxpayer compliance, both in terms of formal and material compliance. Furthermore, this study is expected to provide recommendations for local governments to improve the quality of tax audit implementation as an effort to optimize regional tax revenues and strengthen transparent and accountable local tax governance.

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