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 467 Documents
 43   44   45   46   47 
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

Page 47 of 47 | Total Record : 467

 43   44   45   46   47 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 4 (2026): August 2026 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