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 438 Documents
Analysis of Firm Value Using Financial Ratios and Board of Directors Characteristics Through the Tobin's Q Method Bella Aldama Hardi Rahayu; Euis Mufahamah; Harold Kevin Alfredo
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the influence of inclusive culture and promotion flexibility on the performance of ASN through employee engagement as a mediating variable to improve public services of ASN in the Pringsewu Regional Government. The research method used is a quantitative approach with Structural Equation Modeling (SEM) analysis through SmartPLS. The data used are primary data from ASN respondents via questionnaire and secondary data on ASN regulations in a certain research period. The results of the study show that inclusive culture and promotion flexibility partially have a significant effect on the performance of ASN. Employee engagement has been proven to play a significant role as a mediating variable in the influence of both on the performance of civil servants and public services. This finding implies that strengthening inclusive culture and promotion flexibility through employee engagement has an important role in optimizing the performance of civil servants, so the leadership of the Pringsewu Regional Government needs to implement inclusivity training policies and merit-based promotion reforms to improve public services.
The effect of global geopolitical risk and world oil prices on abnormal stock returns in the energy sector, with global market volatility as a moderating variable Safira Azzahra; Lestari Wuryanti; Harold Kevin Alfredo
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the influence of global geopolitical risks and world oil prices on abnormal returns of energy sector stocks with global market volatility as a moderation variable. The study uses a quantitative approach with secondary data from energy sector companies listed on the Indonesia Stock Exchange, where global geopolitical risk is measured using the Geopolitical Risk index (GPR), world oil prices are represented by international crude oil prices, global market volatility is proxied by the VIX index, and abnormal returns are calculated using market models. The analysis method used was panel data regression with an interaction model. The results of the study show that global geopolitical risks do not have a significant effect on abnormal returns of energy sector stocks, while world oil prices have a negative and significant effect on abnormal returns of energy sector stocks, which indicates that the increase in world oil prices is responded negatively by the market. In addition, global market volatility is unable to moderate the relationship between global geopolitical risks and world oil prices to abnormal returns in energy sector stocks, thus showing that the dynamics of world oil prices are more dominant in influencing abnormal returns than other global external factors in the Indonesian capital market.
The Effect of Working Capital Ratio, Accounts Receivable Duration, and Solvency Ratio on the Financial Performance of Healthcare Companies with Inflation as a Moderating Variable resa selfana; Lestari Wuryanti; Hiro Sejati
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i2.719

Abstract

This study aims to examine and analyze the effect of Working Capital Ratio, Accounts Receivable Duration, and Solvency Ratio on the Financial Performance of Healthcare Companies with Inflation as a Moderating Variable. The approach used is quantitative, the population of this study is healthcare sector companies listed on the Indonesia Stock Exchange for the period 2021-2023, the sampling technique uses purposive sampling technique with a total sample of 14 companies. Hypothesis testing is conducted using panel data analysis and MRA. The results of the analysis indicate that the Solvency Ratio (DER) has a negative and significant effect on Financial Performance, Inflation moderates the relationship between the Solvency Ratio and Financial Performance significantly in a positive direction, Working Capital Ratio, Accounts Receivable Duration and Solvency Ratio simultaneously have a significant effect on Financial Performance, Working Capital Ratio (CR) does not have a significant effect on Financial Performance, Accounts Receivable Duration (DSO) does not have a significant effect on Financial Performance, Inflation does not moderate the relationship between Working Capital Ratio and Financial Performance, Inflation does not moderate the relationship between Accounts Receivable Duration and Financial Performance.
THE INFLUENCE OF CUSTOMER RELATIONSHIP MANAGEMENT, RELATIONSHIP MARKETING, AND SERVICE EXCELLENCE ON CUSTOMER ATTENTION MEDIATED BY CUSTOMER TRUST AT RADEN INTEN II AIRPORT LAMPUNG : A CASE STUDY AT RADEN INTEN II AIRPORT LAMPUNG Afif Kurnia Anakis; Rahyono; Ayu Nursari
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the effect of Customer Relationship Management (CRM), Relationship Marketing (RM), and Service Excellent (SE) on Customer Attention with Customer Trust as a mediating variable among service users at Raden Inten II Airport, Lampung. The research method used is quantitative with a survey approach. The research sample consisted of 400 respondents drawn from the airport passenger population using a non-probability sampling technique and Slovin's formula. Data collection was carried out through Likert-scale questionnaires distributed offline and online. Data analysis was performed using SPSS software, which included instrument quality tests, classical assumption tests, multiple linear regression, hypothesis testing (t-test and F-test), and the Sobel Test to measure the significance of the mediating variable. The results showed that partially and simultaneously, CRM, RM, and SE had a positive and significant effect on Customer Trust and Customer Attention. In addition, the tests proved that Customer Trust significantly mediated the effect of CRM, RM, and SE on Customer Attention. Relationship Marketing was found to be the variable that provided the most dominant direct contribution. Overall, this study concludes that customer trust has a central role and serves as a vital psychological mechanism that strengthens relational marketing strategies and service quality in shaping sustainable customer attention.
Analysis of the Effect of Mudharabah Financing, Musyarakah Financing, and Murabahah Receivables on the Net Profit of the Islamic Banking Industry Maya Novita Sari; Lestari Wuryanti; Anita
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the influence of mudharabah, musyarakah, and murabahah financing on the net profit of the Islamic banking industry in Indonesia during the 2020–2024 period. The research sample was selected using the purposive sampling method and included six Sharia Commercial Banks that consistently published complete financial statements during the study period. The data used is secondary data, while the analysis techniques applied include panel data regression with the selection of the best model through Chow, Hausman, and Lagrange Multiplier tests. The results of the study show that mudharabah financing has a significant influence on net profit, musyarakah financing shows a influence, but it is not statistically significant on net profit, while murabahah receivables are proven to have a significant influence on net profit. Simultaneously, these three types of financing have a significant effect on the net profit of the Islamic banking industry, indicating that proper financing portfolio management can contribute to increasing bank profitability.
The Influence of Cash, Cash Equivalents, Marketable Securities, and Financing on Liquid Assets at Bank Lampung Kamelia; Erna Listyaningsih; Muhammad Irfan Pratama
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the effect of cash, cash equivalents, marketable securities, and financing on liquidity assets at Bank Lampung. Liquidity is a crucial aspect in maintaining bank operational stability and the ability to meet short-term obligations. The data used in this study are monthly time series data obtained from Bank Lampung’s financial statements during the period 2020–2024. The analytical method employed is multiple linear regression using EViews software. Prior to hypothesis testing, the data were examined through stationarity tests and classical assumption tests, including normality, multicollinearity, heteroskedasticity, and autocorrelation tests. The results indicate that partially, cash, cash equivalents, marketable securities, and financing have an effect on liquidity assets. Simultaneously, all independent variables have a significant effect on the liquidity assets of Bank Lampung. These findings highlight the importance of proper asset composition management in maintaining bank liquidity. This study is expected to provide useful insights for Bank Lampung’s management in formulating effective liquidity asset management policies.
Quantifying Stock Trading Volume in the Transportation Sector in View of Global Geopolitical Risk (GPR), World Oil Prices, and Inflation Syarief Hidayat; Euis Mufahamah; Anita
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the influence of global geopolitical tensions (Geopolitical Risk/GPR), world oil prices, and inflation on the trading volume of transportation sector stocks in Indonesia. The transportation sector was chosen because it is highly sensitive to changing global conditions, energy costs, and domestic macroeconomic pressures. This study uses a quantitative approach with monthly secondary data for the period January 2022-December 2024 on five transportation sector companies listed on the Indonesia Stock Exchange, namely SMDR, ASSA, TAXI, BLTA, and TMAS. The analysis method used was panel data regression with model selection through Chow, Hausman, and Lagrange Multiplier tests. The results of the study show that GPR, world oil prices, and inflation simultaneously have a significant effect on the trading volume of transportation sector stocks. Partially, GPR affects trading activities due to increasing market uncertainty, world oil prices affect trading volumes through changes in company operating costs, and inflation affects investor behavior related to risk expectations and purchasing power. These findings indicate that external dynamics and macroeconomic conditions play an important role in determining the liquidity and trading activities of the transportation sector in Indonesia.
Pengaruh Content Media Sosial, Affiliate, Review Pelanggan Konversi Penjualan Produk Tiktok Shop Di Pt Garasi Agan Indonesia Sebagai Variabel Moderasi azzahra, jasmin; Mufahamah, Euis; Rahmawati, Hamida Nur
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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Abstract

Perkembangan social commerce melalui platform TikTok Shop mendorong perubahan strategi pemasaran dan perilaku konsumen dalam proses pembelian. Content media sosial, affiliate marketing, dan review pelanggan menjadi elemen penting yang berpotensi memengaruhi konversi penjualan. Namun, tingginya paparan konten dan promosi tidak selalu diikuti oleh peningkatan pembelian, sehingga kepercayaan konsumen dipandang perlu sebagai faktor yang memperkuat hubungan tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh content media sosial, affiliate, dan review pelanggan terhadap konversi penjualan produk perawatan mobil di TikTok Shop PT Garasi Agan Indonesia dengan kepercayaan konsumen sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 responden yang ditentukan menggunakan rumus Slovin dari populasi sebanyak 13.978 konsumen. Data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan regresi linier berganda serta uji interaksi. Hasil penelitian diharapkan menunjukkan bahwa content media sosial, affiliate, dan review pelanggan berpengaruh terhadap konversi penjualan, serta kepercayaan konsumen mampu memperkuat pengaruh variabel pemasaran digital terhadap konversi penjualan. Penelitian ini diharapkan memberikan kontribusi teoretis dalam kajian social commerce serta manfaat praktis bagi perusahaan dalam menyusun strategi pemasaran digital di TikTok Shop.
The Influence of Cash Flow Management, Product Planning, and Financial Technology Adoption on the Financial Performance of MSMEs in Bandar Lampung City Serly Setiyani; Lestari Wuryanti; Muhammad Irfan Pratama
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the influence of cash flow management, product planning, and financial technology adoption on the financial performance of Culinary MSMEs in Bandar Lampung City. This study uses a quantitative approach with a survey method. Data was collected through questionnaires distributed to Culinary MSME actors and analyzed using multiple linear regression analysis with the help of the SPSS program. The results of the study show that partially cash flow management, product planning, and the adoption of financial technology have a positive and significant effect on the financial performance of Culinary MSMEs. Simultaneously, the three independent variables also have a significant effect on the financial performance of Culinary MSMEs. The results of the determination test showed that cash flow management, product planning, and financial technology adoption were able to explain the variation in the financial performance of Culinary MSMEs by 77.4%, while the rest was influenced by other factors outside of this study. The results of this study are expected to be a consideration for Culinary MSME actors in improving financial performance through good cash flow management, proper product planning, and optimal use of financial technology.
The Influence of Digital Financial Inclusion, Access to Finance, and Financial Management on the Financial Performance of Micro, Small, and Medium Enterprises (MSMEs) in the Retail Sector in Bandar Lampung City Septi Wahyuni; Lestari Wuryanti; Muhammad Irfan Pratama
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the influence of digital financial inclusion, access to financing, and financial management on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the trade (retail) sector in Bandar Lampung City. MSMEs have a strategic role in the economy, but still face various challenges, especially in the use of digital financial technology, limited access to formal financing, and low systematic financial management practices. This research uses a quantitative approach with descriptive and verifiable methods. Data was collected through the distribution of questionnaires to retail MSME actors in Bandar Lampung using purposive sampling techniques. Data analysis was carried out using validity tests, reliability tests, classical assumption tests, and multiple linear regressions with t-test, F test, and determination coefficient (R²). The results of the study show that digital financial inclusion, access to financing, and financial management have a positive and significant effect on the financial performance of MSMEs, respectively. Simultaneously, these three variables also have a significant effect on the financial performance of retail MSMEs in Bandar Lampung City. These findings emphasize the importance of increasing digital financial literacy, easy access to financing, and implementing good financial management to improve the sustainability and competitiveness of MSMEs.