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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 513 Documents
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ANALYSIS OF THE EFFECT OF TRANSFORMATIONAL LEADERSHIP, JOB DESIGN AND WORK EXPERIENCE ON EMPLOYEE PERFORMANCE WITH WORK DISCIPLINE AS AN INTERVENTION VARIABLE Helmaini Sinaga; Darmilisani; 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/ijmea.v4i4.800

Abstract

This study aims to analyze the influence of transformational leadership, job design, and work experience on employee performance with work discipline as an intervening variable at the Regional Office of the Directorate General of Corrections, North Sumatra. The problem in this study is the employee performance that has not been optimal, which is influenced by several factors such as transformational leadership, job design, work experience, and work discipline. This study used a quantitative approach with an associative research type. The population in this study consisted of all employees at the Regional Office of the Directorate General of Corrections, North Sumatra. The sampling technique used was saturated sampling, in which the entire population was used as the research sample. Data were collected through questionnaires. The data analysis method used was Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the assistance of SmartPLS software. The results showed that job design had a positive and significant effect on work discipline and employee performance. Work discipline also had a positive and significant effect on employee performance. Transformational leadership had a positive and significant effect on work discipline, but did not have a significant effect on employee performance. Work experience had a positive and significant effect on work discipline, but did not have a significant effect on employee performance. In addition, work discipline was able to mediate the influence of job design, transformational leadership, and work experience on employee performance. The conclusion of this study indicates that work discipline plays an important role in improving employee performance. Therefore, the institution needs to improve job design, the implementation of transformational leadership, and the development of employees’ work experience in order to create better work discipline so that employee performance can improve optimally. This study aims to analyze the influence of transformational leadership, job design, and work experience on employee performance with work discipline as an intervening variable at the Regional Office of the Directorate General of Corrections, North Sumatra. The problem in this study is the employee performance that has not been optimal, which is influenced by several factors such as transformational leadership, job design, work experience, and work discipline. This study used a quantitative approach with an associative research type. The population in this study consisted of all employees at the Regional Office of the Directorate General of Corrections, North Sumatra. The sampling technique used was saturated sampling, in which the entire population was used as the research sample. Data were collected through questionnaires. The data analysis method used was Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the assistance of SmartPLS software. The results showed that job design had a positive and significant effect on work discipline and employee performance. Work discipline also had a positive and significant effect on employee performance. Transformational leadership had a positive and significant effect on work discipline, but did not have a significant effect on employee performance. Work experience had a positive and significant effect on work discipline, but did not have a significant effect on employee performance. In addition, work discipline was able to mediate the influence of job design, transformational leadership, and work experience on employee performance. The conclusion of this study indicates that work discipline plays an important role in improving employee performance. Therefore, the institution needs to improve job design, the implementation of transformational leadership, and the development of employees’ work experience in order to create better work discipline so that employee performance can improve optimally.
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.
Determinants Of Corporate Governance, Corporate Efficiency, And Bond Ratings On The Yield To Maturity Of Corporate Bonds Listed On The Indonesia Stock Exchange (IDX) Amelia Fransiska; Euis Mufahamah; Muhammad Irfan Pratama
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.v4i5.808

Abstract

This investigation analyzes yield to maturity (YTM) determinants across corporate bonds issued by Indonesian manufacturing firms during 2020–2024. Explanatory variables include firm efficiency, credit ratings, and corporate governance dimensions—specifically independent commissioner ratios, institutional shareholdings, and board size. Filtering through a purposive sampling strategy yielded 16 qualifying bond issuers, generating a panel of 80 firm-year observations. Sequential Chow and Hausman diagnostics in EViews 13 established the Fixed Effect Model (FEM) as the most appropriate panel regression specification. Model evaluation further validated residual normality while ruling out both multicollinearity and heteroscedasticity concerns. At the partial level, governance and risk metrics display divergent effects: independent commissioners positively drive YTM, while institutional ownership and bond ratings significantly depress it. Board size and operational efficiency, however, lack explanatory power. At the aggregate level, the combined 5-variable model significantly influences bond YTM, capturing roughly 69.8% of its variation while leaving unobserved exogenous factors to explain the remainder. These findings suggest that bond investors weigh governance-related risk signals and credit ratings more heavily than board size or asset-turnover efficiency when pricing corporate bonds. The study contributes to the corporate bond literature by jointly testing governance, efficiency, and rating determinants within a single panel-data framework, and offers practical implications for issuers, investors, and regulators in the Indonesian bond market.
The Influence of Leadership, Work Team, Discipline and Work Motivation on Employee Performance with Employee Engagement as a Moderation Variable at PT TTON Dasa Jaya Abadi Windi Aulia; M. Chaerul Rizky; Yohny Anwar
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.v4i5.809

Abstract

The construction services industry in Indonesia continues to experience rapid growth in line with the incessant development of national infrastructure, both initiated by the government and the private sector. This condition encourages the birth of more and more contractor companies that compete with each other for projects, so that only companies with superior human resource performance are able to survive and win the competition in the midst of strict demands for quality, time, and project cost efficiency. Improving employee performance is the main key for contractor companies to maintain client trust, meet project completion targets on time, and maintain business continuity in the midst of increasingly competitive competition in the construction industry. This study uses a quantitative approach with a survey method. The population as well as the research sample is all employees of PT TTON Dasa Jaya Abadi totaling 55 people, with saturated sampling techniques (census). Data were collected through questionnaires and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The results showed that work discipline had a positive and significant effect on employee performance and teamwork had a positive and significant effect on employee performance. Meanwhile, leadership, work motivation, and employee engagement did not have a significant effect on employee performance. In addition, employee engagement was also unable to moderate the influence of work discipline, leadership, work motivation, and teamwork on employee performance. The research model had strong explanatory abilities with an R² value of 0.713 and a Q² of 0.402, which showed that the model was able to explain and predict employee performance well. This study concludes that work discipline and teamwork are the most determinant factors in improving employee performance in contracting companies.
The Influence of Competence and Work Professionalism on Employee Performance with Training as an Intervening Variable at PT Permodalan Nasional Madani Kabanjahe Branch Dwi Heru Setiawan; Muhammad Isa Indrawan; Kiki Farida Ferine
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.v4i5.810

Abstract

This study aims to examine the effect of competence and work professionalism on employee performance with training as an intervening variable at PT Permodalan Nasional Madani (PNM) Kabanjahe Branch. This research employed a quantitative approach with an explanatory research design. The population consisted of 50 employees, all of whom were selected as the research sample using a saturated sampling technique. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that competence and work professionalism have a positive and significant effect on training. Furthermore, competence, work professionalism, and training have positive and significant effects on employee performance, with training showing the strongest direct influence. The mediation analysis reveals that training partially mediates the relationship between competence and work professionalism and employee performance. These findings suggest that improving competence and work professionalism will have a greater impact on employee performance when supported by effective and sustainable training programs. This study implies that organizations should continuously develop employee competence and professionalism through well-designed training programs to improve organizational performance.
The Influence of Compensation, Training, and Organizational Culture on Employee Performance, with Career Development as an Intervening Variable at PT Permodalan Nasional Madani (PNM) Medan Branch Agung Muhammad Taufiq; Kiki Farida Ferine; Muhammad Isa Indrawan
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.v4i5.811

Abstract

This study aims to analyze the effect of compensation, training, and organizational culture on employee performance, with career development as an intervening variable at PT Permodalan Nasional Madani (PNM) Medan Branch. Employee performance in microfinance institutions is a strategic issue influenced by various organizational factors; however, the mediating mechanism of career development remains underexplored in Indonesia's microfinance sector. This study employed a quantitative explanatory approach using a survey method with 50 employees through saturated sampling. Data were collected via a five-point Likert scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that training (β=0.276; t=2.079; p<0.05) and organizational culture (β=0.232; t=1.706; p<0.10) positively influence employee performance. Compensation has a positive but non-significant direct effect on performance (β=0.178; p=0.168). All independent variables positively affect career development, with organizational culture showing the strongest effect (β=0.425; t=3.462; p<0.01). Career development positively affects employee performance (β=0.288; t=1.980; p<0.10) and mediates the relationships of training and organizational culture with performance. The coefficient of determination for employee performance reached 34.1% (Adj.R²=0.283). These findings underscore the importance of integrating career development systems within human resource management policies to enhance employee performance in the microfinance sector.

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