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 485 Documents
The Effect Of Work Motivation And Work Environment On Employee Performance Through Job Satisfaction As A Mediating Variable at PT. PNM Depok Nur Akmal; Sri Rahayu; Muhammad Isa Indrawan
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.v4i4.801

Abstract

This study aims to analyze the influence of Work Motivation and Work Environment on Employee Performance through Job Satisfaction as a mediating variable. The research employed a quantitative approach using a survey method involving 30 employees as respondents. A census sampling technique was applied, in which all members of the population were included as research respondents. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the SmartPLS software. The measurement model evaluation demonstrated that all indicators satisfied the convergent validity criterion, with outer loading values exceeding 0.70. In addition, all constructs met the reliability requirements, with Cronbach's Alpha and Composite Reliability values greater than 0.70 and Average Variance Extracted (AVE) values above 0.50. The structural model results revealed that Work Motivation had a positive and significant effect on Job Satisfaction (β = 0.398), Work Environment positively and significantly influenced Job Satisfaction (β = 0.342), Work Motivation positively and significantly affected Employee Performance (β = 0.236), Work Environment positively and significantly affected Employee Performance (β = 0.287), and Job Satisfaction had the strongest positive and significant effect on Employee Performance (β = 0.401). Furthermore, Job Satisfaction was found to partially mediate the relationships between Work Motivation and Employee Performance, as well as between Work Environment and Employee Performance. The coefficient of determination indicated that the proposed model explained 52.1% of the variance in Job Satisfaction and 61.2% of the variance in Employee Performance. These findings suggest that improving employees' work motivation and creating a supportive work environment can enhance job satisfaction, which in turn contributes to better employee performance.
Understanding Repurchase Intention in E-Commerce: Evidence from Tokopedia Users in Kalimantan Della Olivia Caterina Kalangit; Suramli; Armini Ningsih
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.v4i4.802

Abstract

This study examines the effects of utilitarian value, convenience, familiarity, and experience on repurchase intention through trust and satisfaction among Tokopedia users in Kalimantan. A quantitative research approach was employed using data collected from 112 respondents. The data were measured using a five-point Likert scale and analyzed through path analysis using IBM SPSS Statistics 23 and Structural Equation Modeling (SEM) using IBM AMOS 5. The analysis included validity and reliability testing, parameter estimation, and structural model fit assessment. The findings indicate that convenience and experience significantly influence trust, while familiarity and utilitarian value do not significantly affect trust. Furthermore, familiarity, experience, and trust significantly influence satisfaction, whereas utilitarian value and convenience do not have significant effects on satisfaction. Regarding repurchase intention, familiarity, experience, trust, and satisfaction have significant effects, while utilitarian value and convenience do not have significant direct effects. These findings indicate that consumers’ continued purchasing decisions in online marketplaces are shaped more strongly by their accumulated experience, familiarity with the platform, trust, and satisfaction than by functional value and convenience alone. The study contributes to the understanding of consumer repurchase behavior in digital marketplaces by highlighting the mediating roles of trust and satisfaction in linking consumer experiences with repurchase intention. The findings provide practical implications for online marketplace managers in developing strategies that strengthen consumer trust, satisfaction, and long-term purchasing relationships.
THE INFLUENCE OF MACROECONOMIC FACTORS ON FIRM VALUE WITH PROFITABILITY AS A MODERATING VARIABLE IN THE PROPERTY AND REAL ESTATE SECTOR Emi Risa Widia; Erna Listyaningsih; Anita
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.v4i4.803

Abstract

This study aims to examine and analyze the influence of macroeconomic factors (BI 7-Day Reverse Repo Rate, Consumer Price Index inflation rate, and Rupiah exchange rate against the US Dollar) on the value of companies proxied by Price to Book Value (PBV), with profitability (Return on Assets/ROA) as a moderation variable in the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The research population included 65 property issuers, of which 10 companies were selected using the purposive sampling method with a total of 60 observation units. The analysis method used was a panel data regression of the Moderated Regression Analysis (MRA) approach with Random Effect Model (REM) estimation processed through the EViews 13 software. The results of the analysis showed that partially interest rates had a negative and significant effect on the company's value (β = -0.081972; p = 0.0336), while inflation (p = 0.4347) and exchange rate (p = 0.1313) had no significant effect. Simultaneously, macroeconomic factors and moderation interaction variables had a significant effect on the company's value (F = 4.093787; p = 0.001992) with a Adjusted R-Square contribution of 24.57%. The results of the moderation test proved that profitability (ROA) was not able to moderate the influence of interest rates (p = 0.1324), inflation (p = 0.5132), and exchange rates (p = 0.0803) on the value of the company. These findings confirm that market sensitivity to capital cost burdens due to changes in monetary interest rates dominates the valuation of property issuers, while internal profit capacity has not been able to be an effective protective cushion in mitigating systematic macroeconomic pressures.
The Effect of Training Effectiveness and Competence on Employee Performance Through Job Satisfaction as an Intervening Variable at PT PNM Medan Branch Abu Bakar Sidik; Kiki Farida Ferine; Mesra B
International Journal of Management, Economic and Accounting Vol. 4 No. 5 (2026): October 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i5.804

Abstract

Employee performance is a primary indicator of organizational success; however, the effect of human resource investment on performance is often indirect. This study aims to analyze the effect of training effectiveness and competency on employee performance, with job satisfaction as an intervening variable, at PT Permodalan Nasional Madani (PNM) Medan Branch. The study employed a quantitative associative approach using a survey method. The population and sample consisted of 50 employees determined through saturated sampling (total sampling). Data were collected using a five-point Likert-scale questionnaire and analyzed with Structural Equation Modeling based on Partial Least Squares (PLS-SEM) using SmartPLS, covering the evaluation of the measurement model, the structural model, and mediation testing. The results show that training effectiveness and competency positively and significantly affect job satisfaction. Competency and job satisfaction positively and significantly affect employee performance, whereas training effectiveness has no significant direct effect on performance. Mediation testing demonstrates that job satisfaction fully mediates the effect of training effectiveness on performance and partially mediates the effect of competency on performance. These findings confirm that job satisfaction is a key psychological mechanism translating training investment into performance, while competency contributes to performance both directly and through job satisfaction. The study contributes theoretically by reinforcing human capital theory and social exchange theory in the context of a state-owned microfinance institution, and practically by guiding management to design employee development programs oriented toward job satisfaction.
THE INFLUENCE OF HUMAN RESOURCE QUALITY, LEADERSHIP, AND EMPLOYEE MOTIVATION ON PERFORMANCE ACHIEVEMENT WITH SUSTAINABLE STRATEGY AS AN INTERVENING VARIABLE Anton Sobirin; Kholilul Kholik; Sri Rahayu
International Journal of Management, Economic and Accounting Vol. 4 No. 5 (2026): October 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i5.805

Abstract

This study aims to analyze the influence of Human Resource Quality, Leadership, and Employee Motivation on Performance Achievement, with Sustainable Strategy serving as an intervening variable at the East Palm Oil Mill (PKS East) of PTPN IV Regional II. The problem addressed in this study is the suboptimal performance achievement of employees, which is influenced by the quality of human resources, leadership, work motivation, and the implementation of sustainable strategies within the organization. The research employed a quantitative approach, with data collected through questionnaires distributed to employees of PKS East PTPN IV Regional II. Data analysis was conducted using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS) with the assistance of SmartPLS 3.0 software. The analysis included outer model testing, inner model testing, and both direct and indirect hypothesis testing. The results indicate that Leadership does not have a significant effect on Performance Achievement, as evidenced by a T-statistic value of 1.308 and a P-value of 0.096. However, Leadership has a positive and significant effect on Sustainable Strategy, with a T-statistic value of 3.829 and a P-value of 0.000. Human Resource Quality also does not significantly affect Performance Achievement, with a T-statistic value of 0.354 and a P-value of 0.362, but it has a positive and significant effect on Sustainable Strategy, with a T-statistic value of 2.393 and a P-value of 0.009. Employee Motivation has a positive and significant effect on Performance Achievement, with a T-statistic value of 3.527 and a P-value of 0.000, and also positively and significantly affects Sustainable Strategy, with a T-statistic value of 2.678 and a P-value of 0.004. Furthermore, Sustainable Strategy has been proven to have a positive and significant effect on Performance Achievement, with a T-statistic value of 4.592 and a P-value of 0.000. The indirect effect analysis shows that Sustainable Strategy significantly mediates the influence of Leadership on Performance Achievement, with a T-statistic value of 2.629 and a P-value of 0.004. In addition, Sustainable Strategy significantly mediates the influence of Human Resource Quality on Performance Achievement, with a T-statistic value of 2.009 and a P-value of 0.023, and also mediates the influence of Employee Motivation on Performance Achievement, with a T-statistic value of 2.698 and a P-value of 0.004. Therefore, Sustainable Strategy plays an important role in improving employee Performance Achievement while strengthening the effects of Leadership, Human Resource Quality, and Employee Motivation on organizational performance. The findings indicate that organizational success is determined not only by the direct influence of human resource quality, leadership, and work motivation but also by the organization's ability to effectively implement sustainable strategies.