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 402 Documents
Size Matters in Legal Ethics: Contrasting Mediating Mechanisms of Reputational Capital Frans, Raja; Hamdani, Erico; Mubarok, Dadan Abdul Aziz; Sofiati, Nunung Ayu
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.v4i1.696

Abstract

The efficacy of digital signaling in credence goods markets remains paradoxical: while visibility tools are universal, their reputational impact is highly context-dependent. This study challenges the prevailing "one-size-fits-all" assumption in legal services marketing by examining firm size as a critical boundary condition. Drawing on a synthesis of Signaling Theory and Institutional Theory, we posit that the mechanism of building reputational capital differs fundamentally between market challengers (small firms) and incumbents (large firms). Data were collected from 126 strategic elites (partners/founders) in the Indonesian legal sector, representing a high-uncertainty emerging market context. The model was tested using Partial Least Squares Multi-Group Analysis (PLS-MGA). The results confirm a sharp strategic dichotomy. For small firms, professional ethics functions as an "offensive weapon," where digital signaling intensity yields a massive impact on ethical legitimacy , effectively overcoming the liability of newness. Conversely, for large firms, ethics serves merely as a "defensive shield" or hygiene factor, with a significantly lower conversion rate , as their reputation is already "embedded" in historical institutional structures. Theoretically, this research introduces the concept of "Signal Elasticity," demonstrating that the reputational yield of ethical signaling is structurally contingent. These findings provide tailored strategic prescriptions for "Davids" and "Goliaths" in the digital legal marketplace, suggesting that while challengers must prioritize high-fidelity signaling, incumbents should focus on maintaining institutional buffers.
Investigating Students’ Intention to use Digital Securities Platforms: a Perspective from the TAM and UTAUT Frameworks Anita Tarihoran; Ahmad Kodri Fauzi Hasibuan; Iskandar Muda
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.v4i1.698

Abstract

This study aims to analyze the effects of performance expectancy, effort expectancy, social influence, and facilitating conditions on students’ intention to use digital securities platforms at Universitas Mikroskil. This research adopts an associative research design with a quantitative approach. Primary data were collected through a closed-ended questionnaire using a five-point Likert scale. The population of this study consists of all students of Universitas Mikroskil, and the sampling technique employed was purposive sampling. The minimum sample size was determined using the Slovin formula, resulting in 96 respondents who met the research criteria. Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of LISREL software. The results indicate that social influence and facilitating conditions have a positive and significant effect on the intention to use digital securities platforms, while performance expectancy and effort expectancy do not have a significant effect on the intention to use digital securities platforms.