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
The Influence of User Interface, Payment Flexibility, Flash Sales, and Perceived Enjoyment on Switching Intention among Gojek Application Users in Bandar Lampung Dina Sabila Darmawan; Euis Mufahamah; Hamida Nur Rahmawati
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

Abstract

The increasingly fierce competition between digital service applications encourages companies to understand the factors that influence user switching intention. This study aims to analyze the influence of user interface, payment flexibility, flash sale, and perceived enjoyment on the switching intention of Gojek application users in Bandar Lampung City. This study uses a quantitative approach with a survey method through the distribution of questionnaires to 105 respondents who are active users of the Gojek application in Bandar Lampung. The data analysis techniques used include validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results of the study show that partially user interface, payment flexibility, flash sale, and perceived enjoyment have a significant effect on Gojek users' switching intentions. Simultaneously, the four independent variables also have a significant effect on switching intention. These findings show that a good user experience, ease and flexibility of transactions, the right promotional strategy, and the level of enjoyment of using the app play an important role in suppressing users' intention to move to a competitor's app. This research is expected to be a consideration for Gojek in designing a more effective user retention strategy.
A Study of ESG Disclosure and Intellectual Capital on Environmental Risk with Sustainable Growth as a Moderating Variable in Big-Cap Multinational F&B Companies Denaza Putri Rahmadi; Euis Mufahamah; Anita
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

Abstract

This study aims to analyze the effect of ESG Disclosure and Intellectual Capital on Environmental Risk, with Sustainable Growth as a moderating variable. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports of multinational Food & Beverage big-cap companies during the period 2020–2024.The analytical methods used include panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews software. ESG Disclosure and Intellectual Capital are used as independent variables, Environmental Risk as the dependent variable, and Sustainable Growth as the moderating variable.The results show that ESG Disclosure has a negative and significant effect on Environmental Risk, indicating that higher levels of sustainability disclosure reduce environmental risks. Intellectual Capital does not have a significant direct effect on Environmental Risk. However, Sustainable Growth strengthens the influence of ESG Disclosure and Intellectual Capital on Environmental Risk. In addition, ESG Disclosure and Intellectual Capital simultaneously have a significant effect on Environmental Risk.This study implies that companies need to integrate ESG practices, intellectual capital, and sustainable growth strategies to effectively manage environmental risks and achieve long-term sustainability.
The Influence of Broadcast Program Quality, Announcer Credibility, and Broadcast Interactivity on Listener Loyalty of RRI Bandar Lampung Argha Wijaya; Rahyono; Ayu Nursari
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

Abstract

The development of digital media has driven significant changes in people's media consumption patterns, thus requiring radio stations to adapt in order to maintain the loyalty of their listeners. Radio Republik Indonesia (RRI) as a public broadcasting institution faces challenges in maintaining the existence and attachment of audiences in the midst of competition with digital media. This study aims to analyze the influence of broadcast program quality, broadcaster credibility, and broadcast interactivity on the loyalty of RRI Bandar Lampung listeners, both partially and simultaneously. This study uses a quantitative approach with a survey method. Primary data was collected through the distribution of a Likert scale questionnaire to active listeners of RRI Bandar Lampung who were selected using certain sampling techniques. The data analysis was carried out using multiple linear regression, and was supported by validity, reliability, and classical assumption tests. The results of the study show that partially the quality of broadcast programs, the credibility of broadcasters, and broadcast interactivity have a positive and significant effect on the loyalty of RRI Bandar Lampung listeners. In addition, the results of the simultaneous test showed that the three independent variables together had a significant effect on listener loyalty. These findings confirm that improving the quality of broadcast programs, strengthening broadcasters' credibility, and optimizing broadcast interactivity are important factors in building and maintaining listener loyalty. This research is expected to make a theoretical contribution to the development of broadcast communication studies, as well as become a practical consideration for the management of RRI Bandar Lampung in designing a broadcast management strategy oriented towards audience loyalty.
The Influence of Human Resource Competence, Leadership Style, and Communication Systems on Disaster Response Accuracy with Coordination Effectiveness as a Mediating Variable at the Regional Disaster Management Agency (BPBD) of Bandar Lampung City Dera Ika Sari; Febrianty; Reza Hardian Pratama
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

Abstract

Disaster response accuracy is an important indicator of the success of a disaster management organization. This study aims to analyze the influence of human resource competency, leadership style, and communication systems on disaster response accuracy, with coordination effectiveness as a mediating variable at the Bandar Lampung City BPBD. The study used a quantitative approach using the Partial Least Square Structural Equation Modeling method. Data were collected through questionnaires from BPBD employees in Bandar Lampung City. The results show that human resource competency and communication systems have a significant positive effect on coordination effectiveness and disaster response accuracy. Coordination effectiveness also significantly influences disaster response accuracy and mediates the influence of human resource competency and communication systems. Conversely, leadership style has no significant direct or indirect effect on disaster response accuracy. The study emphasized that strengthening human resource competency, communication systems, and organizational coordination are priorities for improving the quality of regional disaster response. These findings provide theoretical and practical implications for the development of regional disaster management in Indonesia today.
THE ROLE OF DIGITAL HR TRANSFORMATION, WORKLOAD, AND EMPLOYEE READINESS ON GOAL ACHIEVEMENT AT PT MALINDO FEEDMILL LAMPUNG Asih Triranti; Euis Mufahamah; Harold Kevin
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

Abstract

The rapid development of digital technology in the Industrial Revolution 4.0 era demands organizations to adapt, particularly in human resource management. This study aims to analyze the effect of Digital Human Resource (HR) Transformation, Workload, and Employee Readiness on Goal Achievement at PT Malindo Feedmill Lampung. This research employs a quantitative explanatory design. The population in this study was 117 employees of PT Malindo Feedmill Lampung. The sampling method utilized was saturated sampling (census), resulting in a sample of 117 respondents. Primary data was collected through questionnaires measured using a Likert scale and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) via SmartPLS software. The results of the structural model evaluation indicate that the independent variables simultaneously account for 85.0% of the variance in Goal Achievement. Partially, the hypothesis testing reveals that while Digital HR Transformation has a positive direction, it does not significantly affect Goal Achievement directly. Conversely, Workload and Employee Readiness both have a positive and highly significant impact on Goal Achievement. It can be concluded that organizational targets cannot be achieved solely by implementing digital systems; it requires a strong synergy between the adoption of technology, effective and balanced workload management, and the mental and technical readiness of the employees.
The Representation of Professional Attitude, Professional Integrity, and Human Resource Capability on Customer Satisfaction at BPJS Ketenagakerjaan Bandar Lampung with Interpersonal Communication as a Moderating Variable Monica Adelia; Febrianty; Ayu Nursari
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

Abstract

This study aims to analyze the influence of professional attitude, professional integrity, and human resource capabilities on the satisfaction of BPJS Ketenagakerjaan customers in Bandar Lampung, with interpersonal communication as a moderating variable. The background of the research is based on the increasing demands for the quality of public services, which depend not only on the competence and ethics of employes, but also on the dynamics of interaction between employes and customers. This research uses a quantitative approach with a survey method applied to BPJS Ketenagakerjaan customers in Bandar Lampung, while data analysis is performed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The research results indicate that professional attitude, professional integrity, and human resource capabilities have a positive and significant impact on customer satisfaction. However, interpersonal communication was found to act as a moderating variable, weakening the influence of professional attitude, professional integrity, and human resource capabilities on customer satisfaction. This finding indicates that less effective communication quality can reduce the positive impact of employe professionalism, integrity, and capabilities in shaping customer satisfaction. This research provides an empirical contribution to the study of human resource management in the public sector and serves as a basis for BPJS Ketenagakerjaan in formulating more adaptive human resource development policies and service communication strategies that are customer-oriented.
The Effect of Communication Media, Socialization Methods, and Community Participation on Community Resilience Mediated by Disaster Preparedness Behavior in the Empowerment Program of BPBD Bandar Lampung City Nindi Aulia; Febrianty; Ayu Nursari
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

Abstract

This study aims to analyze the influence of communication media, socialization methods, and community participation on community resilience through disaster preparedness behavior in the empowerment program of the Regional Disaster Management Agency (BPBD) of Bandar Lampung City. The phenomenon of increasing disaster intensity and community vulnerability requires an effective empowerment strategy, particularly in building community preparedness and resilience. This study uses a quantitative approach with a survey method of the community involved in the BPBD program. Path analysis is used to determine the direct and indirect relationships between variables. The results show that communication media and socialization methods have a significant effect on disaster preparedness behavior. In addition, community participation has been shown to strengthen community resilience both directly and through increased preparedness behavior. These findings confirm that optimizing communication media, implementing appropriate socialization methods, and increasing community involvement have a strategic role in building a resilient community against disasters. This study has practical implications for BPBD in designing empowerment programs that are more adaptive, participatory, and effective in increasing community resilience.
The Effect of Humanistic Leadership and Employee Engagement on Civil Servant Performance in the Pesawaran Regency Government: The Mediating Role of Psychological Safety and the Moderating Role of Tenure Andini; Febrianty; Reza Hardian Pratama
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

Abstract

This study aims to analyze the influence of humanist leadership and employee engagement on the performance of State Civil Apparatus (ASN) employees in the Pesawaran Regency Government, with psychological safety as a mediating variable and working period as a moderation variable. The study used a quantitative approach through the distribution of questionnaires and was analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method.The results of the study show that employee engagement has a positive and significant effect on employee performance. Humanist leadership has been proven to increase employee engagement and psychological safety. In addition, psychological safety mediates the influence of humanist leadership on employee performance. Tenure moderates the relationship between employee engagement and employee performance, but does not moderate the influence of humanist leadership on performance. This study concludes that improving the performance of ASN can be achieved through strengthening employee engagement, creating psychological safety, and implementing humanist leadership in public organizations.
The Effect of Liquidity, Cash Flow, and Liabilities on the Profitability of Banking Companies Listed on the Indonesia Stock Exchange for the Period 2021-2024 Mawardi; Febrianty; Rahyono
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

Abstract

This study aims to examine the partial and simultaneous effects of liquidity, cash flow, and liabilities on the profitability of banking companies listed on the Indonesia Stock Exchange (IDX). The research focuses on the post-pandemic recovery period spanning from 2021 to 2024. Utilizing a quantitative approach with regression analysis, this study relies on secondary data derived from published annual financial reports. A purposive sampling method was applied to select 45 banking companies, resulting in 180 observations over the four-year period. The data were analyzed using multiple linear regression after fulfilling classical assumption tests. The findings reveal that, partially, liquidity (measured by the Loan to Deposit Ratio) has a significant positive effect on profitability (measured by Return on Investment). Conversely, cash flow (measured by Net Cash Flow) and liabilities (measured by the Debt to Equity Ratio) do not significantly dictate a positive increase in profitability. However, the simultaneous test confirms that liquidity, cash flow, and liabilities collectively exert a significant effect on the profitability of the banking companies. These results emphasize the necessity for bank management to holistically balance asset allocation, operational cash movements, and debt structures to enhance financial performance and sustain operational stability.
The Effect of Digital Literacy, Product Innovation, Business Resilience, and Entrepreneurial Orientation on the Sustainability of Culinary MSMEs in the Kemiling Area, Bandar Lampung Ahmad Munir; Rahyono; 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

Abstract

This study aims to empirically examine the partial and simultaneous effects of digital literacy, product innovation, business resilience, and entrepreneurial orientation on the sustainability of culinary Micro, Small, and Medium Enterprises (MSMEs) in the Kemiling Area, Bandar Lampung. Grounded in the Resource-Based View (RBV) theory, this research employs a quantitative approach with a descriptive and associative survey design. Primary data were collected through Likert-scale questionnaires distributed to 109 valid respondents who are culinary MSME owners, and the data were subsequently analyzed using multiple linear regression. The findings reveal that digital literacy and product innovation do not have a significant partial effect on MSME sustainability, indicating that current technological and creative practices are still applied at a basic operational level rather than as strategic long-term drivers. In contrast, business resilience and entrepreneurial orientation exert a positive and significant partial impact, proving to be critical pillars for operational stability and adaptability in dynamic markets. Simultaneously, all four variables significantly influence MSME sustainability, accounting for 66.3% of the variance. The study concludes that while resilience and a proactive entrepreneurial mindset are dominant survival factors, culinary MSMEs must elevate their digital and innovative capabilities to achieve long-term sustainable growth and competitive advantage.