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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 485 Documents
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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.
The Role of Good Corporate Governance in Enhancing Corporate Accountability: A Systematic Literature Review Afsha Harnia; Aisyah Nurhaliza Arifin; Rizky Natasya; Siti Khairunnisa; Zahira Naswa Ramadani; Neng Sri Wardhani
International Journal of Management, Economic and Accounting Vol. 4 No. 4 (2026): August 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/6rt4jw04

Abstract

The implementation of Good Corporate Governance (GCG) has become a strategic issue within the Indonesian corporate landscape, particularly in light of the increasing number of corruption cases and instances of weak accountability at major companies such as PT Jiwasraya, PT Timah, and PT Pertamina, which have caused state losses amounting to hundreds of trillions of rupiah. This study aims to analyze the role of GCG in enhancing corporate accountability through a Systematic Literature Review (SLR) approach. Data were collected by searching for scientific journal articles in the Google Scholar, Garuda, and Sinta databases published between 2021 and 2026, using the keywords "Good Corporate Governance" and "accountability." Following a selection process based on inclusion and exclusion criteria, a number of relevant articles were identified for thematic analysis. The findings indicate that the application of GCG principles—namely transparency, accountability, responsibility, independence, and fairness—consistently contributes to strengthening internal control systems, preventing fraud, and enhancing the trust of investors and stakeholders. This study is expected to offer both theoretical and practical contributions for companies and regulators in promoting more effective GCG implementation in Indonesia.
THE ROLE OF GOOD CORPORATE GOVERNANCE IN REALIZING CORPORATE ACCOUNTABILITY: A CASE STUDY OF PT CIPUTRA DEVELOPMENT TBK Flora Sania; Dini Sapira Br Sembiring; Sarah Obadiyah Ivana; Bunga Citra Lestari; Alya Rahma; Neng Sri Wardhani
International Journal of Management, Economic and Accounting Vol. 4 No. 4 (2026): August 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/gmpg5472

Abstract

This study examines the role of Good Corporate Governance (GCG) in realizing corporate accountability, using PT Ciputra Development Tbk, one of the largest listed property developers in Indonesia (stock code CTRA), as a case study. Accountability, one of the five GCG principles formulated by the National Committee on Governance Policy (KNKG), namely Transparency, Accountability, Responsibility, Independency, and Fairness (TARIF), requires clarity of function, implementation, and responsibility of every corporate organ so that management runs effectively. This research uses a descriptive qualitative method with a single case study approach, relying on secondary data obtained from the Company's Annual Reports for the 2023 and 2024 financial years, together with information published on the Company's official corporate governance pages. Data were collected through documentation studies and analyzed using content analysis, mapped against accountability indicators referring to the KNKG General Guidelines for Good Corporate Governance and applicable Financial Services Authority (OJK) regulations. The results show that PT Ciputra Development Tbk has established a complete governance structure consisting of the General Meeting of Shareholders, Board of Commissioners with Independent Commissioners, Board of Directors, Audit Committee, Nomination and Remuneration Committee, Corporate Secretary, and Internal Audit Unit, each of which carries a clearly defined accountability function. The Board of Commissioners and the Audit Committee, chaired by an Independent Commissioner, actively supervise management and coordinate with internal and external auditors, while the Board of Directors is held accountable through periodic reporting to the General Meeting of Shareholders. These findings indicate that the Company's governance practices are generally consistent with the accountability principle, although disclosure regarding the exact composition ratio of Independent Commissioners could be made more explicit in its public communication.
Career Development at PT PLN (Persero) UP3 Nias Bambang Pramono; Hilfan Helmy; Anton Sobirin; Ardani Putra Yudha; Kholilul Kholik
International Journal of Management, Economic and Accounting Vol. 4 No. 4 (2026): August 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/5krvxy42

Abstract

Career development is a strategic aspect of human resource management that plays an important role in improving employee competence, motivation, and performance. Organizations with effective career development systems are able to create more competent employees and strengthen employee commitment toward organizational goals. This study aims to analyze the effect of career development on employee performance at PT PLN (Persero) UP3 Nias. This research employed a quantitative approach with an explanatory research design. The population consisted of all employees of PT PLN (Persero) UP3 Nias, with a total sample of 56 respondents selected using a total sampling technique. Data were collected through a questionnaire using a five-point Likert scale consisting of 25 statement items. Data analysis was conducted using SPSS through validity testing, reliability testing, descriptive statistical analysis, linear regression analysis, t-test, and coefficient of determination analysis. The results indicate that career development is perceived at a high level with an average score of 4.16. The research instrument was proven valid and reliable with a Cronbach's Alpha value of 0.921. The regression analysis shows that career development has a positive and significant effect on employee performance, indicated by a significance value of 0.000 < 0.05 and a coefficient of determination of 46.8%. The findings demonstrate that better career development practices implemented by the organization contribute to higher employee performance. This study provides managerial implications for PT PLN (Persero) UP3 Nias to strengthen career planning systems, improve competency development programs, and establish transparent competency-based promotion mechanisms.
FINANCIAL STATEMENT ANALYSIS OF PT CIPUTRA DEVELOPMENT TBK FOR THE 2020–2024 PERIOD USING RATIO ANALYSIS, COMMON SIZE, TREND, AND DU PONT SYSTEM APPROACHES Flora Sania; Sapira Br Sembiring; Sarah Obadiyah Ivana; Bunga Citra Lestari; Alya Rahma; Heriyati Chrisna
International Journal of Management, Economic and Accounting Vol. 4 No. 4 (2026): August 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/fa0m6z76

Abstract

This study aims to analyze the financial capability of PT Ciputra Development Tbk, one of the largest property developers in Indonesia listed on the Indonesia Stock Exchange under the stock code CTRA, over five consecutive years, from 2020 to 2024. The study uses a descriptive quantitative approach by utilizing secondary data in the form of consolidated and audited financial statements published in the company's Annual Report. The analysis techniques used include financial ratio analysis such as liquidity, solvency, profitability, and activity, common size analysis, trend analysis, and the Du Pont System analysis. The results show that the company's current ratio was 177.84 percent in 2020, rose to 242.32 percent in 2023, and then decreased to 198.55 percent in 2024, indicating that the company's liquidity remains in good condition. The ability to pay off debt has continued to improve, as seen from the debt-to-equity ratio dropping from 124.86 percent to 91.03 percent. The company's profitability has shown growth, with Return on Equity rising from 8.62 percent to 9.73 percent, and Return on Assets increasing from 3.36 percent to 4.52 percent. This improvement was driven by revenue growth reaching 38.62 percent during the study period. Common size analysis shows a shift in asset composition more towards current assets and a decrease in liabilities as part of total assets. Overall, PT Ciputra Development Tbk's financial performance from 2020 to 2024 shows a consistent upward trend in various aspects like liquidity, solvency, and profitability.
THE IMPACT OF PEER SOCIAL SUPPORT AND SELF-EFFICACY ON ACADEMIC STRESS AMONG FINAL-YEAR STUDENTS AT UNIVERSITAS MALAHAYATI Indah Halimatus Sakdiah; Octa Reni Setiawati; Dary Ies Shabrina
International Journal of Management, Economic and Accounting Vol. 4 No. 4 (2026): August 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/fdvgda64

Abstract

Academic stress is a condition that occurs when academic demands exceed students' ability to cope with them. Final-year students are particularly vulnerable to academic stress due to the demands of completing their thesis, limited time, and graduation requirements. This study aimed to examine the influence of peer social support and self-efficacy on academic stress among final-year students at Malahayati University. A quantitative approach with a survey method was employed involving 148 final-year students selected through purposive sampling. The data were analyzed using multiple linear regression. The results showed that peer social support and self-efficacy simultaneously had a significant effect on academic stress (p < 0.05), contributing 26.6% to the variance in academic stress. Partially, peer social support had no significant effect on academic stress (p = 0.798), whereas self-efficacy had a significant effect (p = 0.000) and contributed the largest proportion (25.39%). These findings indicate that self-efficacy is the more dominant factor influencing academic stress among final-year students.
The Effect of Work Communication and Employee Competence on Organizational Performance at the Youth and Sports Office Teguh Wahyono; Riska Anggraini; Kholilul Kholik
International Journal of Management, Economic and Accounting Vol. 4 No. 4 (2026): August 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/veqdw724

Abstract

This study aims to analyze the effect of work communication and employee competence on organizational performance, as reflected in employee performance, at the Youth and Sports Office (Dinas Kepemudaan dan Keolahragaan) of North Sumatra Province. A quantitative associative approach was used with multiple linear regression analysis. The population comprised all 83 civil servants at the office, and a saturated sampling technique was applied so that the entire population served as the research sample. Data were collected through questionnaires and analyzed using classical assumption tests, the t-test, the F-test, and the coefficient of determination with SPSS 25.0. The results show that work communication has a positive and significant partial effect on organizational performance (t = 4.164; sig. = 0.000), and employee competence also has a positive and significant partial effect (t = 5.168; sig. = 0.000) and is the more dominant predictor of the two. Simultaneously, work communication and employee competence significantly affect organizational performance (F = 64.189; sig. = 0.000), explaining 61.6% of its variance (R² = 0.616), while the remaining 38.4% is explained by other factors outside the model. These findings indicate that effective communication and adequate employee competence, when developed together, are key drivers for improving the performance of public sector organizations such as regional youth and sports offices.
A Panca Budi Charter-Based Organizational Culture Model for Strengthening Lecturers' Organizational Commitment and Organizational Citizenship Behavior Nuraini Kemalasari Istiqamah; Hernawaty; Geby Citra Ananda
International Journal of Management, Economic and Accounting Vol. 4 No. 4 (2026): August 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/1cremv19

Abstract

Organizational culture rooted in the philosophical values of a university's founding charter serves as an important foundation shaping the work behavior of academic staff, yet such values are often not operationally internalized into a tested model of their influence on lecturers' attitudes and behavior. This study aims to formulate and test a model of organizational culture based on the Panca Budi Charter in building organizational commitment and Organizational Citizenship Behavior (OCB) among lecturers. A quantitative explanatory survey approach was applied to permanent lecturers, with data analyzed using Partial Least Square Structural Equation Modeling (SEM-PLS). The results show that charter-based organizational culture has a positive and significant effect on organizational commitment, organizational commitment has a positive and significant effect on OCB, and organizational culture significantly affects OCB both directly and indirectly through organizational commitment as a partial mediating variable. These findings confirm that internalizing founding-charter values and strengthening organizational commitment must be pursued simultaneously to optimize lecturers' organizational citizenship behavior. This study contributes theoretically by proposing a charter-based organizational culture model and offers practical implications for human resource management in higher education institutions
Enhancing Transaction Cost Efficiency and Customer Acquisition Through E-Invoicing and E-Payment Systems Dwi Saraswati; Joana Lindawati Saragih; Iskandar Muda
International Journal of Management, Economic and Accounting Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i1.788

Abstract

This research is a study that explains the differences that occur in an e-invoice and e-payment spending cycle on saving transaction costs and increasing the number of customers in the manufacturing industry. These changes occur very significantly and have a huge impact on the development of accounting information systems. The purpose of this study is to see whether E- Invoicing and E-Payment in the implementation of the expenditure cycle minimize transaction costs and increase the number of customers in the manufacturing industry. The research method used in this research is descriptive method, in which the researcher only conducts a literature study and then develops it into a paper. The results of this study explain that e-invoicing and e-payment have a very positive impact in minimizing the accounting costs incurred by the expense cycle. The expense cycle does not require many human resources when using an electronic system. The use of e-invoicing technology in manufacturing operations can significantly reduce production costs and increase efficiency. E-invoicing and e-payment are a must to adapt to the digital business model in the era of industrial revolution 4.0.
PROCEDURE FOR CRIMINAL PROCEEDINGS NOT TO PAY SEVERANCE PAY IS AN ULTIMUM REMEDIUM Fauzan; Suci Ramadani
International Journal of Management, Economic and Accounting Vol. 4 No. 4 (2026): August 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i4.789

Abstract

Severance pay is a workers' right arising from termination of employment and must be fulfilled by employers in accordance with the provisions of labor law. In practice, there are still entrepreneurs who do not pay severance pay even though the obligation has been determined through agreements, court decisions, or the provisions of laws and regulations. This study aims to analyze the procedures for the implementation of criminal proceedings against employers who do not fulfill the obligation to pay severance pay and examine the position of criminal law as a last resort or ultimum remedium in resolving labor disputes. The research uses a combination of normative and empirical methods. The normative approach is carried out through the study of labor regulations, criminal law, legal doctrine, and court decisions. The empirical approach is carried out by examining the implementation of law enforcement in cases of non-payment of severance pay. The results of the study show that criminal proceedings can be applied if the employer deliberately does not carry out the obligation to pay severance pay that already has a clear legal basis. The process begins with dispute resolution through bipartite negotiations, mediation or conciliation, and mechanisms at the Industrial Relations Court. If the obligation is still not carried out and the act meets the elements of an employment crime, the worker can make a report to the labor supervisor or law enforcement officials. However, the application of criminal law should be placed as the ultimum remedium after administrative, civil, and industrial relations settlement efforts have yielded no results. The application of these principles is necessary to maintain a balance between the protection of workers' rights, legal certainty, and the proportionality of law enforcement.

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