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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 467 Documents
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Capital Expenditure Allocation and Its Impact on Improving Public Service Quality in Medan City (2019–2022) Nelva Ananda; Pradita Tasyarani Ginting; Renny Maisyarah
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/f3sgb552

Abstract

This study aims to evaluate the allocation of Capital Expenditure within the APBD structure and its impact on the quality of Public Services in Medan City during the 2019–2022 period. As a vital instrument in regional development, capital expenditure is directed at the procurement of fixed assets that support education, health, and infrastructure facilities for the community. The research method used is descriptive quantitative, analyzing Budget Realization Reports and regional development achievement data. The results show that the dynamics of budget allocation in Medan City faced significant challenges due to refocusing policies during the pandemic; however, the effectiveness of expenditure management remains a decisive factor in maintaining the quality of service to the public. This research is expected to serve as a reference for local governments in optimizing the proportion of capital expenditure to promote sustainable community welfare.
Consumer Perception in Brand-Driven Purchase Decisions for Heated Tobacco Products Tsania Salsabilla; Endang Sulistya Rini; Fadli
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/yzz2rp58

Abstract

The heated tobacco market has become increasingly competitive, requiring companies to strengthen their brands and better understand consumer behavior to influence purchase decisions. As a premium heated tobacco product, IQOS offers an alternative smoking experience through its heat-not-burn technology. However, preliminary observations indicated that consumer awareness, brand associations, perceptions, and purchase decisions toward IQOS in Medan City were still relatively low. This study aims to analyze the influence of brand awareness and brand association on purchase decisions, with consumer perception serving as an intervening variable. A quantitative research approach was employed using a survey of 160 respondents consisting of active smokers aged 21 years and above who had used or were familiar with IQOS products in Medan City. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results reveal that brand awareness, brand association, and consumer perception have positive and significant effects on purchase decisions. Furthermore, brand awareness and brand association significantly influence consumer perception. Consumer perception was also found to partially mediate the relationships between brand awareness and purchase decisions as well as between brand association and purchase decisions. These findings indicate that stronger brand recognition and favorable brand associations contribute to more positive consumer perceptions, which in turn enhance the likelihood of purchase. The study contributes to the brand equity and consumer behavior literature by providing empirical evidence that consumer perception serves as an important mechanism linking brand-related factors to purchase decisions in the context of heated tobacco products, particularly IQOS in Medan City.
Destination Attributes and Revisit Intention through Electronic Word of Mouth in Bukit Lawang Gina Oktavia Surbakti; Endang Sulistya Rini; Yeni Absah
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/x3920e47

Abstract

This study aims to analyze the influence of attractions, accessibility, amenities, and ancillary services on international tourists’ revisit intention to Bukit Lawang through electronic word of mouth as an intervening variable. Bukit Lawang is an ecotourism destination in North Sumatra with strong natural attractions, but its international tourist visits have shown unstable growth, indicating the need to understand factors that encourage tourists to return. This study used a quantitative descriptive and associative research design. Data were collected through questionnaires distributed to 170 international tourists who had visited Bukit Lawang during 2025–2026 and were at least 17 years old. The data were analyzed using descriptive statistics and Partial Least Squares Structural Equation Modeling to evaluate the measurement model, structural model, direct effects, and indirect effects. The findings show that attractions, amenities, ancillary services, and electronic word of mouth have positive and significant effects on revisit intention, while accessibility does not have a significant direct effect. However, accessibility significantly influences revisit intention through electronic word of mouth. The results also show that all destination attributes significantly influence electronic word of mouth, with amenities having the strongest effect. Electronic word of mouth has the strongest direct effect on revisit intention and significantly mediates the relationship between all destination attributes and revisit intention. This study contributes to ecotourism destination management by highlighting the importance of improving destination attributes and strengthening digital tourist communication to increase international tourists’ revisit intention.
The Effect of Profitability, Leverage, and Market Value Added on Firm Value: The Moderating Role of the Green Economy in Renewable Energy and Eco-Innovative Companies Listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024 Mahesa Dayanti; Nisrul Irawati; Amlys Syahputra Silalahi
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/srfh3x19

Abstract

This study aims to analyze the effect of profitability, leverage, and market value added on firm value in renewable energy and eco-innovative companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. In addition, this study examines the moderating role of the green economy in the relationship between profitability, leverage, market value added, and firm value. The sample was selected using a purposive sampling technique, resulting in 12 companies that met the research criteria, with a total of 48 observations. The analytical method employed in this study is moderated regression analysis (MRA) using a panel data approach. The results indicate that profitability has a negative and significant effect on firm value, leverage has a negative but insignificant effect on firm value, while market value added has a positive and significant effect on firm value. Furthermore, the green economy has a negative and significant effect on firm value. The moderating test results reveal that the green economy positively and significantly moderates the relationship between profitability and firm value. However, the green economy is unable to moderate the effect of leverage on firm value and is also unable to moderate the effect of market value added on firm value. These findings imply that the implementation of green economy practices plays an important role in strengthening the contribution of profitability to enhancing firm value. Nevertheless, in the short term, the adoption of green economy initiatives may still generate additional costs that potentially reduce firm value.
THE IMPACT OF JOB CHARACTERISTICS AND EMPLOYEE ENGAGEMENT ON JOB SATISFACTION OF CIVIL SERVANTS WITH WORK-LIFE BALANCE AS A MEDIATING VARIABLE Lucyana Catherin Sinaga; Prihatin Lumbanraja; R. Hamdani Harahap
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/erqxyb74

Abstract

The Organizational Performance Value (NKO) of the Regional Office of the Directorate General of State Assets (DJKN) North Sumatra rose consistently from 112.4% in 2021 to 115.94% in 2025, yet this trend runs counter to several job satisfaction indicators: attendance rates and participation in self-development activities declined, while sick leave usage, personnel complaints, and overtime hours increased. This paradox suggests underlying job satisfaction issues not reflected in organizational performance outcomes. This study examines the effects of job characteristics and employee engagement on job satisfaction among civil servants (ASN), with work-life balance as a mediating variable. A quantitative explanatory survey was conducted on 117 ASN respondents at the Regional Office of DJKN North Sumatra, with the sample size determined using the Slovin formula and respondents selected through proportionate stratified random sampling across five work units. Data were analyzed via SEM-PLS with SmartPLS 4. Results indicate that both job characteristics and employee engagement positively and significantly influence job satisfaction and work-life balance. Work-life balance positively and significantly affects job satisfaction and emerges as the strongest predictor in the structural model. Work-life balance partially mediates the relationships between job characteristics and job satisfaction, and between employee engagement and job satisfaction. These findings underscore that enhancing ASN job satisfaction requires simultaneous attention to job redesign, engagement reinforcement, and work-life balance assurance in public sector organizations
Analysis of the Effect of Perceived Reduced-Risk Messaging and Digital Educational Content on IQOS Product Purchase Intention in Medan City Through Health Consciousness Retno Wulanningsih Damanik; Amlys Syahputra Silalahi; Endang Sulistya Rini
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/dqsks096

Abstract

This study examines how perceived reduced-risk messaging and digital educational content influence purchase intention for IQOS products in Medan City, with health consciousness positioned as a mediating variable. The study responds to the gap between consumer awareness of heated tobacco alternatives and the still limited conversion into purchase intention. A quantitative causal design was applied using a structured Likert-scale questionnaire distributed to 240 respondents who were smokers or had knowledge of IQOS products in Medan City. The data were analyzed using Partial Least Squares Structural Equation Modeling with a second-order construct approach. The findings show that perceived reduced-risk messaging positively and significantly affects purchase intention (beta = 0.311; t = 6.652; p < 0.001), while digital educational content also has a positive and significant effect (beta = 0.359; t = 8.162; p < 0.001). Health consciousness is the strongest direct predictor of purchase intention (beta = 0.463; t = 9.489; p < 0.001). Both perceived reduced-risk messaging and digital educational content also significantly increase health consciousness. Mediation testing confirms that health consciousness partially mediates the relationship between perceived reduced-risk messaging and purchase intention, and between digital educational content and purchase intention. These results indicate that communication strategies for IQOS should not rely solely on risk-reduction claims, but should integrate credible, accessible, and health-oriented digital education to strengthen consumer evaluation and purchase intention.
THE INFLUENCE OF INVESTMENT KNOWLEDGE, RISK TOLERANCE, AND INVESTMENT EXPERIENCE ON INVESTMENT DECISIONS WITH TECHNOLOGICAL ADVANCEMENT AS A MODERATING VARIABLE Elly Karlina; Erna Listyaningsih; Harold Kevin Alfredo
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/cs6jvs87

Abstract

This study examines the influence of investment knowledge, risk tolerance, and investment experience on investment decisions, with technological advancement as a moderating variable. The rapid growth of capital market participation in Indonesia, particularly among university students, highlights the increasing interest in investment activities. However, this growth is not always accompanied by high-quality decision-making, as many investors tend to rely on trends and emotional responses rather than rational evaluation. This research adopts a quantitative approach using a survey method. Data were collected through questionnaires distributed to students, and the analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA). The findings reveal that investment knowledge and risk tolerance have a positive and significant influence on investment decisions, while investment experience does not have a significant effect. Furthermore, the results indicate that technological advancement does not significantly moderate the relationship between investment knowledge, risk tolerance, and investment experience on investment decisions. These findings emphasize the importance of financial literacy and individual risk preferences in improving investment decision-making quality. The study also suggests that technological advancement functions more as a supporting factor in investment activities rather than as a moderating factor influencing the relationships among the studied variables.
The Influence of Organizational Culture and Organizational Communication on Job Satisfaction through Work Motivation as an Intervening Variable in Employees of the Padang Hilir District Office, Tebing Tinggi City Sonya Sartika Simatupang; R Sabrina
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.v4i3.775

Abstract

This study aims to analyze the influence of organizational culture and organizational communication on job satisfaction through work motivation as an intervening variable in Padang Hilir District Office Employees, Tebing Tinggi City. The research uses a quantitative approach with an explanatory research method. Data collection was carried out through the distribution of questionnaires to employees, then analyzed using the Structural Equation Modeling method based on Partial Least Square (SEM-PLS). The results showed that the research model had a very strong predictive ability, as shown by the determination coefficient value (R-square) of 93.8% in the work motivation variable and 85.6% in the work satisfaction variable. Structural relationship testing showed that organizational culture had a positive and significant effect on work motivation with a path coefficient value of 0.521 and a p-value of 0.000, while organizational communication had a positive and significant effect on work motivation with a coefficient value of 0.458 and a p-value of 0.001. However, the effect of work motivation on job satisfaction has not shown statistical significance with a coefficient of 0.411 and a p-value of 0.064. The direct influence of organizational culture on job satisfaction has a coefficient of 0.087 with a p-value of 0.725, while organizational communication on job satisfaction has a coefficient of 0.440 with a p-value of 0.056. In addition, work motivation has not been proven to be a significant intervening variable, with the indirect influence of organizational culture on job satisfaction of 0.214 and organizational communication of 0.188. The findings of the study confirm that strengthening the organizational culture based on the values of ASN BerAKHLAK and improving the quality of internal communication are important factors in building motivation and supporting the improvement of employee job satisfaction.
Analysis Of Students Verbal And Non-Verbal Communication Skills In Academic Learning Amelia Putri; Tengku Fachrozi; Nashrudin Setiawan
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: 10.61306/4qnb8038

Abstract

Communication skills are fundamental competencies that significantly support the success of the learning process and the achievement of student learning outcomes. This research aims to describe the level of proficiency, analyze roles, and identify the challenges faced by students in applying verbal and nonverbal communication skills during academic learning activities. This study concludes that the two aspects of communication are complementary and need to be developed in an integrated manner to realize effective and meaningful learning interactions.
OPTIMIZING CONSUMER SATISFACTION THROUGH THE IMPLEMENTATION OF ARTIFICIAL INTELLIGENCE, GREEN CONSUMER BEHAVIOR, AND GREEN MARKETING IN THE DISTRIBUTION OF TAPIS LAMPUNG FASHION PRODUCTS Putri Anggraini Lestari; Lestari Wuryanti; Ayu Nursari
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/b0hvfc82

Abstract

The rapid advancement of digital technology has transformed marketing and product distribution practices, including in the local fashion industry, where digital innovations are increasingly adopted to enhance business competitiveness. At the same time, growing public awareness of environmental issues has encouraged consumers to consider sustainability aspects when making purchasing decisions. This study aims to examine the influence of Artificial Intelligence (AI) implementation, green consumer behavior, and green marketing on consumer satisfaction in the distribution of Tapis Lampung fashion products. A quantitative research approach was employed by distributing questionnaires to consumers of Tapis Lampung fashion products. The collected data were analyzed using multiple linear regression, supported by validity, reliability, classical assumption, partial (t-test), simultaneous (F-test), and coefficient of determination analyses. The findings indicate that Artificial Intelligence implementation, green consumer behavior, and green marketing have positive and significant effects on consumer satisfaction, both individually and simultaneously. These results suggest that integrating digital technology with sustainable marketing strategies improves distribution performance, strengthens consumer perceptions, and enhances overall satisfaction with Tapis Lampung fashion products.

Page 46 of 47 | Total Record : 467

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