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 513 Documents
THE EFFECT OF ORGANIZATIONAL CLIMATE AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE WITH WORK QUALITY AS AN INTERVENING VARIABLE Gabriel Februano Butar Butar; Husni Muharram; 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.v4i5.812

Abstract

This study aims to analyze the effect of organizational climate and work environment on employee performance with work quality as an intervening variable at BPJS Ketenagakerjaan Aceh. The population of this study consisted of all 99 employees of BPJS Ketenagakerjaan Aceh. The sampling technique used was saturated sampling, in which the entire population was used as the research sample. This study employed a quantitative approach with data collected through questionnaires. Data analysis was conducted using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The results indicate that organizational climate and work environment have a positive and significant effect on employee performance and work quality. In addition, work quality has a positive and significant effect on employee performance and is able to mediate the influence of organizational climate and work environment on employee performance. Therefore, it can be concluded that improving a conducive organizational climate and work environment, accompanied by high work quality, can enhance employee performance at BPJS Ketenagakerjaan Aceh
The Effect of the Work Environment and Job Satisfaction on Turnover Intention through Organizational Commitment as a Mediating Variable at PT Permodalan Nasional Madani (PNM) Kabanjahe Branch M. Yoga Asmara Saragih; Muhammad Isa Indrawan; 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.v4i5.813

Abstract

High turnover intention in microfinance institutions constitutes a strategic challenge because it increases recruitment costs, erodes organizational knowledge, and diminishes service quality. This study aims to analyze the effect of work environment and job satisfaction on turnover intention through organizational commitment as a mediating variable at PT Permodalan Nasional Madani (PNM) Kabanjahe Branch. A quantitative explanatory approach was employed using a saturated sampling technique covering all 50 employees. Primary data were collected through a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that work environment and job satisfaction have a positive and significant effect on organizational commitment. Work environment, job satisfaction, and organizational commitment each have a negative and significant effect on turnover intention. Organizational commitment was found to partially mediate the effect of both work environment and job satisfaction on turnover intention. These findings confirm the relevance of Social Exchange Theory and the Job Demands–Resources Model in explaining the psychological mechanism underlying employees' withdrawal intentions, while demonstrating that strengthening organizational commitment is an effective intervention pathway for reducing turnover intention. Practically, PNM management is advised to improve the quality of the physical, social, and psychological work environment and to enhance job satisfaction through fair compensation and clear career development in order to strengthen employees' attachment to the organization.
Plan to build a school website as a promotional medium to increase the number of new student admissions Khalisa Hasanah; Supardi; Surya Hendra Putra
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.v4i5.814

Abstract

The development of information technology also affects the way educational institutions convey information and promote to the public. The Nurhasanah Education Foundation still uses brochures, banners, and simple social media as promotional media so that public access to school information and New Student Admissions (PPDB) is still limited. This research aims to design and build a web-based school website as a promotional medium as well as a support for the new student admission process. Data collection is carried out through observation, interviews, and literature studies. The development of the system uses the Waterfall method which consists of the requirements stage, design, implementation, verification, and maintenance. The resulting website provides school profile information, news, galleries, PPDB information, registrant data management, question banks, online tests, graduation announcements, and event news management. The system will also implement the distribution of access rights for administrators, administration, visitors, and prospective students according to their respective needs. System testing is carried out using the Black Box Testing method. The test results show that all functions that have been tested have been successfully carried out and declared valid, including login, school profile management, news and gallery, PPDB registration, document upload, registrant data, online test, graduation announcement, event news review, and logout. The website built is expected to support school promotion activities, make it easier for the public to obtain information, and help the PPDB process to be more structured, effective and easily accessible.
THE EFFECT OF RUPIAH EXCHANGE RATE, INTEREST RATES, AND WORLD OIL PRICES ON THE LQ45 INDEX WITH INFLATION AS A MODERATING VARIABLE Haryati; Erna Listyaningsih; 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.v4i5.815

Abstract

This study aims to analyze the influence of the rupiah exchange rate, interest rates, and world oil prices on the LQ45 index as well as to examine the role of inflation as a moderating variable. This research is motivated by the high volatility of global and domestic macroeconomic conditions that impact the dynamics of the Indonesian capital market, particularly the LQ45 leading stock index. The data used are monthly secondary data for the period from January 2020 to December 2024. The analytical methods used are multiple linear regression with a first difference approach to meet classical assumptions, and Moderated Regression Analysis (MRA) to test the moderating effect of inflation through interaction variables. The research results indicate that after performing the first difference transformation, the rupiah exchange rate has a negative and significant effect on the LQ45 index. Meanwhile, interest rates and world oil prices do not show a significant effect on the LQ45 index partially. However, simultaneously, these three variables are proven to have a significant effect on the LQ45 index. In the moderation test, inflation is shown to be able to moderate the relationship between the rupiah exchange rate and the LQ45 index, but it does not moderate the effect of interest rates and world oil prices. These findings indicate that in the short term, the movement of the LQ45 index is more sensitive to exchange rate fluctuations compared to other macroeconomic variables. In addition, the inflation condition also strengthens or weakens the effect of the exchange rate on the stock market, making it an important factor that needs to be considered by investors and policymakers.
DEVELOPMENT OF A MANGO AGROTOURISM SUSTAINABILITY STRATEGY MODEL THROUGH THE STRENGTHENING OF HUMAN CAPITAL, DIGITAL COMMUNITY MARKETING AND COLLABORATIVE GOVERNANCE Kiki Farida Ferine; Husni Muharram; Nor Harlinda binti Harun; Antoni
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.v4i5.816

Abstract

This study aims to develop a mango agrotourism sustainability strategy model through strengthening Human Capital, Digital Community Marketing, and Collaborative Governance. The study is motivated by the fact that many mango agrotourism sites are still managed traditionally, have not optimally utilized digital marketing, and are not yet supported by strong institutional governance and collaboration among stakeholders. This study uses a mixed-method approach with a sequential explanatory design, namely quantitative analysis followed by qualitative in-depth exploration through interviews, Focus Group Discussions (FGDs), observation, and documentation. The quantitative data were analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). The research was conducted in the context of mango agrotourism development in Indonesia and Malaysia, involving managers, business actors, communities, and related stakeholders. The results show that Human Capital does not have a significant direct effect on Mango Agrotourism Sustainability, with an Original Sample value of -0.006, T Statistics of 0.025, and P Values of 0.490. However, Human Capital has a positive and significant effect on Collaborative Governance, with an Original Sample value of 0.442, T Statistics of 2.305, and P Values of 0.011. Digital Community Marketing has a positive and significant effect on Mango Agrotourism Sustainability, with an Original Sample value of 0.405, T Statistics of 1.893, and P Values of 0.029, and also has a positive and significant effect on Collaborative Governance, with an Original Sample value of 0.463, T Statistics of 2.349, and P Values of 0.010. Furthermore, Collaborative Governance has a positive and significant effect on Mango Agrotourism Sustainability, with an Original Sample value of 0.516, T Statistics of 3.456, and P Values of 0.000. The indirect effect testing results show that Human Capital affects Mango Agrotourism Sustainability through Collaborative Governance, with an Original Sample value of 0.228 and P Values of 0.048. Digital Community Marketing also has a positive and significant effect on Mango Agrotourism Sustainability through Collaborative Governance, with an Original Sample value of 0.239, T Statistics of 2.131, and P Values of 0.017. The R Square value of 0.787 for Mango Agrotourism Sustainability indicates that Human Capital, Digital Community Marketing, and Collaborative Governance are able to explain 78.7% of the variation in agrotourism sustainability, while the R Square value of 0.796 indicates that Human Capital and Digital Community Marketing are able to explain 79.6% of the variation in Collaborative Governance. Thus, Collaborative Governance is an important factor in realizing the sustainability of mango agrotourism. The strategy model developed emphasizes the importance of improving the quality of human resources, optimizing community-based digital marketing, and strengthening cooperation among communities, farmers, government, business actors, communities, and academics to create sustainable agrotourism management that can be applied in both the Indonesian and Malaysian contexts.
THE EFFECT OF WORK-LIFE BALANCE AND WORK STRESS ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE Elidawaty Purba; Yonny Anwar; Kholilul Kholik
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.v4i5.817

Abstract

This study aims to analyze the effect of work-life balance and work stress on employee performance with job satisfaction as an intervening variable at Perumda Tirta Uli Pematangsiantar. The research method used is quantitative with a survey approach. The research population consisted of all 127 employees of Perumda Tirta Uli Pematangsiantar, with a sample of 96 respondents selected using proportionate stratified random sampling. Data were collected through questionnaires with a 1–5 Likert scale. The data analysis method used was Structural Equation Modeling based on Partial Least Square (PLS-SEM) using SmartPLS 4.0 software. The results show that: (1) work-life balance has a positive and significant effect on job satisfaction (β = 0.487; p < 0.05); (2) work stress has a negative and significant effect on job satisfaction (β = -0.356; p < 0.05); (3) work-life balance has a positive and significant effect on employee performance (β = 0.312; p < 0.05); (4) work stress has a negative and significant effect on employee performance (β = -0.287; p < 0.05); (5) job satisfaction has a positive and significant effect on employee performance (β = 0.421; p < 0.05); and (6) job satisfaction was proven to partially mediate the relationship between work-life balance and work stress on employee performance.
THE INFLUENCE OF MADRASAH PRINCIPAL LEADERSHIP, RELIGIOUS ORGANIZATIONAL CULTURE AND MOTIVATION ON TEACHER PERFORMANCE WITH PROFESSIONALISM Siti Murniyati; Kiki Farida Ferine; 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.v4i5.818

Abstract

This study aims to analyze the influence of the principal's leadership, religious organizational culture, and motivation on teachers' performance, with teacher professionalism serving as an intervening variable at MAN 3 Langkat. This research employed a quantitative approach with an associative research design. The population consisted of all 70 teachers at MAN 3 Langkat. A saturated sampling (census) technique was applied, in which the entire population was used as the research sample. Data were collected through questionnaires and analyzed using the Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS) with the assistance of SmartPLS software.The results indicate that the principal's leadership has no significant effect on either teachers' performance or teacher professionalism. Religious organizational culture has no significant effect on teachers' performance but has a positive and significant effect on teacher professionalism. Motivation has a positive and significant effect on both teachers' performance and teacher professionalism. Furthermore, teacher professionalism has a positive and significant effect on teachers' performance. The indirect effect analysis reveals that teacher professionalism is unable to mediate the effects of the principal's leadership, religious organizational culture, and motivation on teachers' performance. The coefficient of determination (R²) shows that teacher professionalism is explained by the exogenous variables by 93.9%, while teachers' performance is explained by 84.5%, indicating that the proposed research model has strong explanatory power.
THE EFFECT OF HUMAN RESOURCE QUALITY AND WORK MOTIVATION ON WORK COMMITMENT WITH JOB SATISFACTION AS AN INTERVENING VARIABLE Teuku Emir Rizky; Sri Rahayu; 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.v4i5.819

Abstract

This study aims to analyze the effect of human resource quality and work motivation on job satisfaction with work commitment as an intervening variable at BPJS Employment Aceh. This research employed a quantitative approach with an associative research design. The population consisted of all employees of BPJS Ketenagakerjaan Aceh, while the sample comprised 99 respondents selected using a saturated sampling technique. Data were collected through questionnaires and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with SmartPLS 3.3.3 software. The results indicate that human resource quality has a positive and significant effect on both job satisfaction and work commitment. Work motivation also has a positive and significant effect on job satisfaction and work commitment. Furthermore, work commitment has a positive and significant effect on job satisfaction. The indirect effect analysis reveals that work commitment does not mediate the relationship between human resource quality and job satisfaction, but it successfully mediates the relationship between work motivation and job satisfaction. These findings suggest that improving work motivation and human resource quality plays a crucial role in enhancing employees' work commitment and job satisfaction at BPJS Ketenagakerjaan Aceh.
THE EFFECT OF TEAMWORK AND JOB SATISFACTION ON PERFORMANCE MEDIATED BY ROLE CONFLICT Muhamamd Iqram Syahputra; Elfitra Desy; Hernawaty
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.v4i5.820

Abstract

This study aims to analyze the effect of teamwork and job satisfaction on employee performance, with role conflict serving as a mediating variable, at BPJS Employment the North Sumatra Regional Office (Kanwil Sumbagut). This research employed a quantitative approach, with data collected through questionnaires distributed to 100 respondents using a saturated sampling technique. The data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 3.0 software.The findings indicate that job satisfaction has a positive and significant effect on employee performance and also has a positive and significant effect on role conflict. Teamwork does not have a significant effect on employee performance; however, it has a positive and significant effect on role conflict. Furthermore, role conflict has a positive and significant effect on employee performance. The indirect effect analysis reveals that role conflict significantly mediates the relationship between job satisfaction and employee performance, as well as the relationship between teamwork and employee performance. The coefficient of determination (R²) of 0.655 indicates that 65.5% of the variance in employee performance can be explained by teamwork, job satisfaction, and role conflict, while the remaining 34.5% is explained by other variables outside the research model.This study concludes that job satisfaction is an important factor in improving employee performance, while role conflict functions as an intervening variable in the relationship between teamwork, job satisfaction, and employee performance. Therefore, BPJS Employment should enhance employees' job satisfaction, strengthen teamwork, and effectively manage role conflict to improve employee performance.
THE INFLUENCE OF LEADERSHIP STYLE AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE WITH EMPLOYEE MOTIVATION AS A MODERATING VARIABLE Erwin Veri Siregar; Isa Indrawan; 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.v4i5.821

Abstract

Employee performance is a major factor in the success of an organization, including BPJS Ketenagakerjaan. This study aims to analyze the influence of leadership style and organizational culture on employee performance, with motivation as a moderating variable. The research method used is a quantitative approach with data collection techniques through questionnaire surveys distributed to BPJS Ketenagakerjaan employees at the Kisaran Branch and Padang Sidempuan Branch. Data analysis was carried out using regression methods and moderation tests to determine the relationship between variables.The results of the study indicate that leadership style has a significant influence on employee performance. A strong organizational culture also contributes to increasing employee productivity and loyalty. In addition, employee motivation has been shown to moderate the relationship between leadership style and organizational culture on performance, where high motivation strengthens the positive impact of leadership and organizational culture on employee performance. The implication of this study is the importance of leaders in implementing an appropriate leadership style and building a positive organizational culture in order to improve employee performance. BPJS Ketenagakerjaan is advised to develop leadership training programs, strengthen a productive work culture, and provide incentives that can increase employee motivation.