cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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 438 Documents
 40   41   42   43   44 
The Influence of Market Orientation, Entrepreneurial Orientation, and Product Innovation on MSME Performance through Competitive Advantage in Culinary MSMEs in Kemiling, Bandar Lampung Rosda Hayati; Euis Mufahamah; Amril Samosir
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 investigate the influence of Market Orientation (MO), Entrepreneurial Orientation (EO), and Product Innovation (PI) on MSME Performance through the mediating role of Competitive Advantage (CA) within the culinary sector in Kemiling District, Bandar Lampung. Employing a quantitative approach grounded in the Resource-Based View (RBV) theory, data were collected via structured questionnaires from 136 owners and managers of culinary MSMEs using a purposive sampling technique. The data were analyzed using multiple linear regression and causal step mediation analysis via SPSS 23. The results reveal that Market Orientation and Entrepreneurial Orientation significantly and positively affect Competitive Advantage, whereas Product Innovation does not. Furthermore, all three independent variables directly and significantly enhance MSME Performance. The mediation analysis demonstrates that Competitive Advantage acts as a full mediator for Market Orientation and a partial mediator for Entrepreneurial Orientation. However, Product Innovation affects MSME performance directly without mediation by competitive advantage. This research extends the RBV literature by clarifying that competitive advantage is not a universal mediator; while it is essential for translating market intelligence into financial success, product innovation in a saturated local culinary market acts primarily as a direct short-term performance driver.
Transfer Pricing Mechanisms and International Tax Management Strategies in Multinational Companies in the Digital Economy Era Geby Citra Ananda; Khaira Amalia Fachrudin
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.v4i2.739

Abstract

The development of the digital economy has led to significant changes in the expansion and operational activities of multinational corporations (MNCs), which have implications for transfer pricing management and international tax management strategies. This study aims to analyze how transfer pricing mechanisms are utilized and what tax strategies are implemented by multinational corporations in the digital era, particularly in the technology and data-driven services sectors. The research method employs a qualitative approach using case study techniques and in-depth interviews with tax practitioners. The findings identify that companies maximize the use of intangible assets and digital licenses to optimize tax burdens through transfer pricing planning. This study also discusses challenges in international tax regulation, as well as policy recommendations that are adaptive to the phenomenon of economic digitalization.
THE ROLE OF DIGITAL MINDSET AND TECHNOLOGICAL PROFICIENCY ON APPARATUS READINESS IN FACING DIGITAL TRANSFORMATION THROUGH DIGITAL ENGAGEMENT AT THE EDUCATION AND CULTURE OFFICE OF BANDAR LAMPUNG CITY Dwi Wahyuningsih; 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 examines how the digital mindset and technological proficiency of the civil service apparatus influence their readiness to face digital transformation through active engagement in utilizing digital technology at the Education and Culture Office of Bandar Lampung City. Employing a quantitative approach with the SEM-PLS model on a sample of over 100 respondents, the results indicate that an open and optimistic digital mindset towards technology directly enhances apparatus readiness, as does proficiency in using digital applications and systems. Digital engagement serves as a crucial mediating bridge that strengthens these relationships, with all variables rated highly by the respondents and the analytical model meeting stringent validity and reliability standards. These findings provide practical implications in the form of recommendations for hybrid mindset-technology training and mandatory digital platform policies to accelerate digital transformation within local government agencies.
THE ROLE OF HUMAN CAPITAL READINESS, JOB CRAFTING, AND INNOVATIVE MINDSET ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) AMONG EMPLOYEES OF PT PLN (PERSERO) UP3 TANJUNG KARANG Audi Ocha Deamelinda; Euis Mufahamah; Harold Kevin Alfredo
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 Human Capital Readiness, Job Crafting, and Innovative Mindset on the Organizational Citizenship Behavior (OCB) of employees at PT PLN (Persero) UP3 Tanjung Karang. In the context of a highly regulated public utility sector undergoing digital transformation, fostering voluntary extra-role behavior is crucial for organizational success. A quantitative approach with a causal explanatory design was employed, utilizing a sample of 115 employees selected through simple random sampling. Primary data was collected using a structured questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) via SmartPLS software. The results reveal that Human Capital Readiness and an Innovative Mindset have a positive and significant effect on OCB, with the Innovative Mindset acting as the most dominant driver. Conversely, Job Crafting does not have a significant effect on OCB, which is likely due to the highly procedural nature and strict operational standards of the work environment. Simultaneously, the three independent variables account for 76.7% of the variance in OCB. These findings suggest that to enhance extra-role behaviors, management should focus on improving employee technical and psychological competencies while actively fostering a creative and innovative work culture.
The Influence of Experience Quality, Attractiveness, and Accessibility on Revisit Intention Mediated by Electronic Word-of-Mouth (eWOM): A Survey of Tourists at Lembah Hijau Algi Ahmad Kurniawan; 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

Nature-based tourism destinations face the challenge of maintaining stable revisit rates despite initial high visitor numbers . This study analyzes the influence of experience quality, attractiveness, and accessibility on revisit intention, with electronic word-of-mouth (eWOM) as a mediating variable. Focusing on the Lembah Hijau tourism area in Bandar Lampung , this research employed a quantitative approach with an exploratory survey design. The sample consisted of 396 tourists, selected using a non-probability sampling technique with the Slovin formula . Data were analyzed using multiple linear regression and the Sobel test via SPSS. The findings reveal that experience quality, attractiveness, and accessibility positively and significantly influence both eWOM and revisit intention. Mediation analysis indicates that eWOM significantly mediates the relationship between attractiveness and revisit intention, as well as accessibility and revisit intention. Interestingly, eWOM does not significantly mediate the effect of experience quality on revisit intention, suggesting that high-quality direct experiences drive loyalty independently of digital sharing . These results recommend that destination managers prioritize enhancing visual attractiveness and ease of access to stimulate positive eWOM, thereby strengthening long-term tourist loyalty.
Navigating the Algorithmic Frontier: The Impact of AI-Based Recruitment Exposure and Fairness Perception on Generation Z’s Intent to Apply with Trust as a Mediator Lisa Nur'Aini; Febrianty; 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 factors influencing Generation Z's intention to apply for jobs through Artificial Intelligence (AI)-based recruitment platforms. Utilizing the Technology Acceptance Model (TAM) as a theoretical framework, this research examines the impact of AI-based recruitment exposure and algorithmic fairness perception on the intention to apply, with trust in the system as a mediating variable. Data were collected via online questionnaires from 110 Generation Z respondents in Bandar Lampung City who are active users of digital job portal platforms. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) assisted by SmartPLS software. The results indicate that AI-based recruitment exposure and algorithmic fairness perception have a positive and significant influence on Generation Z's intention to apply. Furthermore, both independent variables were found to enhance candidate trust in automated recruitment systems. The mediation analysis confirms that trust plays a crucial role as a mediator linking technological experience and fairness perceptions with the actual behavioral intention to apply for a job. These findings provide practical implications for companies and HR practitioners to prioritize algorithmic transparency and data security to build the trust of young talent in the era of digital transformation.
The Effect of Digital Supply Chain, Delivery Performance, and Product Availability on Customer Satisfaction with Risk Mitigation as a Mediating Variable at PT Simpur Mobil Lampung Nur Asiah; Lestari Wuryanti; 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 Digital Supply Chain, Delivery Performance, and Product Availability on Customer Satisfaction with Risk Mitigation as a mediating variable in PT Simpur Mobil Lampung. The research uses a quantitative approach with a survey method through the distribution of questionnaires to 172 respondents of workshop customers who are partners of the company. Data were analyzed using multiple linear regression and mediation tests with the help of IBM SPSS software. The results of the study show that Digital Supply Chain, Delivery Performance, and Product Availability have a positive and significant effect on Customer Satisfaction partially or simultaneously. Risk Mitigation has been proven to have a positive and significant effect on Customer Satisfaction, as well as mediating the relationship between Delivery Performance and Customer Satisfaction, but does not mediate the relationship between Digital Supply Chain and Product Availability to Customer Satisfaction. The Adjusted R Square value of 0.472 indicates that the research model is able to explain 47.2% of the variation in Customer Satisfaction, while the rest is influenced by other factors outside the research model. These findings indicate that improved digital integration, delivery performance, product availability, and effective risk management are important factors in improving customer satisfaction in automotive distribution companies.
Dynamics of the Capital Structure of Multinational Subsidiaries in Emerging Markets : A Literature Review on the Role of Internal Capital Markets and Institutional Risks Geby Citra Ananda; Khaira Amalia Fachrudin
International Journal of Management, Economic and Accounting Vol. 4 No. 3 (2026): June 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i3.750

Abstract

This study aims to synthesize the latest literature on the determinants of the capital structure of Multinational Corporation (MNC) subsidiaries in emerging markets. The primary focus is on the efficiency of the Internal Capital Market (ICM) and the moderating influence of institutional risk. By reviewing research from the past five years, this article identifies a shifting trend in which financial digitalization and global geopolitical uncertainty reinforce the role of the ICM as a liquidity buffer. This article also highlights how the quality of local institutions in emerging markets determines the choice between internal and external debt as a risk mitigation strategy.

Page 44 of 44 | Total Record : 438

 40   41   42   43   44 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 3 (2026): June 2026 Vol. 4 No. 2 (2026): April 2026 Vol. 4 No. 1 (2026): February 2026 Vol. 3 No. 6 (2025): December 2025 Vol. 3 No. 5 (2025): October 2025 Vol. 3 No. 4 (2025): August 2025 Vol. 3 No. 3 (2025): June 2025 Vol. 3 No. 2 (2025): April 2025 Vol. 3 No. 1 (2025): February 2025 Vol. 2 No. 2 (2024): December 2024 Vol. 2 No. 1 (2024): June 2024 Vol. 1 No. 2 (2023): December 2023 Vol. 1 No. 1 (2023): June 2023 More Issue