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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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From Algorithmic Accuracy to Trusted Financial Integrity: A Theory-Building Systematic Review of Artificial Intelligence in Accounting, Auditing, and Fraud Detection Winner F.H Manalu; Burhanuddin; Amiruddin; Asri Usman
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.v4i5.823

Abstract

Artificial intelligence is increasingly embedded in accounting, auditing, and fraud-detection systems, yet existing research remains fragmented between studies emphasizing algorithmic performance and those examining professional, organizational, ethical, and regulatory conditions. This systematic literature review synthesizes 37 studies published between 2020 and 2025 and indexed in Scopus, Web of Science, and ScienceDirect to explain how, why, and under what conditions AI capability translates into trustworthy financial-control outcomes. Guided by PRISMA 2020 and a theory-building thematic synthesis, the review integrates evidence on machine learning, deep learning, natural language processing, explainable AI, big data analytics, blockchain-enabled systems, and related digital technologies. The synthesis reveals that AI consistently strengthens transaction-level fraud detection, anomaly identification, audit analytics, and selected financial-reporting functions; however, technical performance alone does not ensure organizational effectiveness. Human professional capability, explainability, transparency, trust, cybersecurity maturity, organizational readiness, and regulatory governance emerge as critical mechanisms and boundary conditions. The evidence further reveals a digital fraud paradox in which the same technologies that strengthen detection may simultaneously increase the sophistication and adaptability of fraudulent behavior. Integrating Socio-Technical Systems Theory, the Technology–Organization–Environment framework, and responsible AI perspectives, this review develops a multi-level framework in which trusted financial integrity results from the alignment of technical capability, human judgment, responsible governance, and institutional readiness. The study advances the literature beyond algorithm comparison toward a conditional and socio-technical explanation of responsible AI-enabled financial control.
Fraud Deterrence Governance: A Systematic Literature Review and Future Research Agenda Nita hasnita; Ismi Ayu lestari; Amiruddin; Asri Usman
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.v4i5.824

Abstract

Fraud remains a persistent governance problem across corporate, public-sector, and digital environments, yet research on how fraud is deterred is dispersed across governance, auditing, criminology, internal control, information systems, and regulatory scholarship. This systematic literature review integrates that fragmented evidence and develops a concise governance explanation of fraud deterrence. Following PRISMA 2020, records were identified through Scopus, Web of Science, IEEE Xplore, ACM Digital Library, and supplementary Google Scholar searching; 249 studies met the final eligibility criteria. The evidence was coded across seven dimensions: corporate governance, forensic accounting and audit effectiveness, fraud theory, internal control and risk management, digital technologies and artificial intelligence, public-sector and institutional fraud, and legal enforcement, ethics, and behavioral factors. The synthesis shows that no single mechanism provides reliable deterrence across contexts. Board and audit-committee oversight, internal controls, forensic capability, whistleblowing, enforcement certainty, ethical culture, and data-driven detection are most effective when they operate as complementary layers. Technology improves detection speed and scale but does not substitute for professional judgment, implementation quality, institutional capacity, or accountability. Contradictory findings across board structure, sanctions, and audit effects further indicate strong contextual boundary conditions. The review therefore proposes an integrated configurational framework in which prevention, detection, and sanctioning are linked through governance quality and institutional context. This framework advances fraud research beyond isolated mechanisms and provides a focused agenda for longitudinal, cross-country, behavioral, and algorithmic-accountability research.
Tax Compliance Among MSMEs: A Systematic Review of Behavioral, Institutional, and Digital Determinants Burhanuddin; Andrew Patrick Marunduh; Kartini Kartini; Sri Sundari
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.v4i5.825

Abstract

Micro, small, and medium enterprises (MSMEs) are central to employment and production in developing economies, yet their fiscal contribution often remains below their economic weight. Research on this problem has expanded rapidly but remains fragmented across behavioral, institutional, and digital perspectives. This systematic literature review integrates these streams and explains how their effects combine in MSME tax compliance. Following PRISMA 2020 principles, 216 records were identified, 16 duplicates were removed, 200 records were screened, 172 full texts were assessed, and 136 studies were retained. Evidence was coded into behavioral, institutional-governance, and digital-administration domains and synthesized through a theory-building narrative approach. The review shows that tax knowledge and literacy are widely studied but produce inconsistent direct effects; their influence strengthens when taxpayers perceive the authority as trustworthy and the fiscal exchange as fair. Tax morale, attitudes, subjective norms, and personal norms show more stable relationships with voluntary compliance. Institutional effects are similarly conditional: socialization and service quality generally support compliance, whereas sanctions and tax rates produce mixed outcomes when legitimacy, fairness, and administrative burden differ. Digitalization usually reduces transaction costs and improves filing convenience, but its effectiveness depends on digital literacy, infrastructure, usability, system reliability, and trust. The synthesis therefore positions trust as a cross-domain mechanism linking taxpayer psychology, institutional quality, and digital experience. The review advances a configurational view of MSME tax compliance and recommends integrated policy packages that combine education, credible service, proportionate enforcement, simplified procedures, and inclusive digitalization.
THE EFFECT OF EMPLOYEE EXPERIENCE AND WORK MOTIVATION ON THE WORK EFFECTIVENESS OF BPBD EMPLOYEES OF BANDAR LAMPUNG CITY WITH WORK ENGAGEMENT AS A MEDIATION VARIABLE Sindi Pratiwi; Febrianty; Reza Hardian 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.v4i5.826

Abstract

This study aims to analyze the influence of employee experience and work motivation on the work effectiveness of Bandar Lampung City BPBD employees with work engagement as a mediation variable. This study uses a quantitative approach with a survey method. Data was collected through the distribution of questionnaires to Bandar Lampung City BPBD employees who are civil servants and non-civil servants. The data analysis technique used is Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach. The results of the study show that employee experience has a positive and significant effect on employee work effectiveness. Work motivation has also been proven to have a positive and significant effect on work effectiveness. In addition, employee experience and work motivation have a positive and significant effect on work engagement. Furthermore, work engagement has a positive and significant effect on employee work effectiveness. The results of the mediation variable test showed that work engagement was able to mediate the influence of employee experience and work motivation on the work effectiveness of BPBD Bandar Lampung City employees This study concluded that improving the quality of work experience and employee motivation supported by a high level of work engagement can increase employee work effectiveness. Therefore, BPBD Bandar Lampung City needs to pay attention to the management of work experience, increased motivation, and strengthening employee work involvement to increase work effectiveness and disaster service quality.
The Effect of Resource-Based Theory-Based Educational Resource Management on Cost-Effectiveness and Cost-Efficiency Nia Syahfitri; M. Irsan Nasution; Renny Maisyarah
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.v4i5.827

Abstract

This study examines the effect of Resource-Based Theory (RBT)-based educational resource management on cost-effectiveness and cost-efficiency, with the quality of the teaching-learning process serving as a mediating variable. A quantitative survey method was employed, involving 120 respondents from SMA Negeri 1 Hinai and partner schools with similar characteristics. Data analysis utilized Covariance-Based Structural Equation Modeling (CB-SEM) with a 5,000-sample bootstrapping technique to test the significance of mediation effects. The results indicate that RBT-based resource management exerts a positive and significant effect on the quality of the teaching-learning process (β = 0.734; p < 0.001), cost-effectiveness (β = 0.658; p < 0.001), and cost-efficiency (β = 0.682; p < 0.001). Furthermore, the quality of the teaching-learning process partially mediates the relationship between RBT-based resource management and both cost-effectiveness (indirect effect = 0.408; BCa 95% CI [0.281; 0.551]) and cost-efficiency (indirect effect = 0.322; BCa 95% CI [0.189; 0.476]), with mediation proportions of 62.02% and 47.26%, respectively. The direct effects remain significant after the inclusion of the mediating variable, indicating the existence of additional mechanisms beyond teaching-learning quality. These findings confirm that the quality of the teaching-learning process constitutes a crucial pathway in bridging strategic educational resource management toward the achievement of cost-effectiveness and cost-efficiency in public secondary schools.
THE INFLUENCE OF TOTAL PARTICIPATION, HUMAN RESOURCE DEVELOPMENT, AND ORGANIZATIONAL CULTURE ON JOB PERFORMANCE WITH CONTINUOUS IMPROVEMENT AS AN INTERVENING VARIABLE Ahmad Fauzi Lubis; Kholilul Kholik; Muhammad Toyib Daulay
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.v4i5.828

Abstract

This study aims to analyze the influence of Total Participation, Human Resource Development, and Organizational Culture on Job Performance with Continuous Improvement as an intervening variable at the Representative Office of Bank Indonesia Pematang Siantar. The research method used is quantitative research with an associative approach. The population in this study consisted of all employees of the Representative Office of Bank Indonesia Pematang Siantar. Data analysis was conducted using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with the assistance of SmartPLS software. The results of the study show that Total Participation has no significant effect on Job Performance, with a coefficient value of 0.070, a T-statistic value of 0.222, and a P-value of 0.412, since the T-statistic is < 1.96 and the P-value is > 0.05. Human Resource Development has a positive and significant effect on Job Performance, with a coefficient value of 0.456, a T-statistic value of 2.443, and a P-value of 0.007. Total Participation has a positive and significant effect on Continuous Improvement, with a coefficient value of 0.594, a T-statistic value of 3.667, and a P-value of 0.000. Human Resource Development has a positive and significant effect on Continuous Improvement, with a coefficient value of 0.218, a T-statistic value of 2.453, and a P-value of 0.007. Continuous Improvement has no significant effect on Job Performance, with a coefficient value of 0.114, a T-statistic value of 0.372, and a P-value of 0.355, since the T-statistic is < 1.96 and the P-value is > 0.05.Indirect effect testing shows that Continuous Improvement is unable to mediate the effect of Organizational Culture on Job Performance, with a coefficient value of 0.022, a T-statistic value of 0.387, and a P-value of 0.350. Continuous Improvement is also unable to mediate the effect of Total Participation on Job Performance, with a coefficient value of 0.068, a T-statistic value of 0.314, and a P-value of 0.377. Continuous Improvement is likewise unable to mediate the effect of Human Resource Development on Job Performance, with a coefficient value of 0.025, a T-statistic value of 0.399, and a P-value of 0.345.Based on the research findings, the Representative Office of Bank Indonesia Pematang Siantar is expected to improve Human Resource Development, strengthen Organizational Culture, and increase employee involvement within the organization in order to optimize employees' Job Performance.
EFFECT OF HUMAN RESOURCE DEVELOPMENT, LEADERSHIP AND EMPLOYEE ENGAGEMENT ON PERFORMANCE WITH COMMUNICATION AS INTERVENING Juan Ardian; Kholilul Kholik; Darmilisani
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.v4i5.829

Abstract

This study aims to analyze the influence of Human Resource Development, Leadership, and Employee Engagement on Employee Performance with Communication as an intervening variable at theRepresentative Office of Bank Indonesia of North Sumatra.The research problem is based on the importance of improving employee performance in supporting the achievement of organizational goals, which is influenced by human resource development, leadership, employee engagement, and communication factors. This study employed a quantitative approach with an associative research design. The population consists of all employees of the Bank Indonesia RepresentativeOffice of Bank Indonesia of North Sumatra, totaling 80 employees. The sampling technique used was saturated sampling (census), in which all members of the population were selected as research respondents. The data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS software. The research results show that Employee Engagement (X3) has a positive and significant effect on Employee Performance (Y), with a T-statistic value of 1.689 and a P-value of 0.046 < 0.05. Employee Engagement (X3) has a positive and significant effect on Communication (Z), with a T-statistic value of 2.073 and a P-value of 0.019 < 0.05. Leadership (X2) has a positive and significant effect on Employee Performance (Y), with a T-statistic value of 2.837 and a P-value of 0.002 < 0.05. Leadership (X2) has a positive and significant effect on Communication (Z), with a T-statistic value of 4.926 and a P-value of 0.000 < 0.05. Human Resource Development (X1) has a positive and significant effect on Employee Performance (Y), with a T-statistic value of 1.921 and a P-value of 0.028 < 0.05. Human Resource Development (X1) has no significant effect on Communication (Z), with a T-statistic value of 0.811 and a P-value of 0.209 > 0.05. Communication (Z) has a positive and significant effect on Employee Performance (Y), with a path coefficient of 0.311, a T-statistic value of 2.581, and a P-value of 0.005 < 0.05. The indirect effect results show that Employee Engagement (X3) has a positive and significant effect on Employee Performance (Y) through Communication (Z), with a T-statistic value of 1.679 and a P-value of 0.047 < 0.05. Leadership (X2) has a positive and significant effect on Employee Performance (Y) through Communication (Z), with a T-statistic value of 2.008 and a P-value of 0.023 < 0.05. Human Resource Development (X1) has no significant effect on Employee Performance (Y) through Communication (Z), with a T-statistic value of 0.711 and a P-value of 0.239 > 0.05. The R-Square value indicates that the research model has a very strong ability to explain the variation in Communication and Employee Performance. Based on the research results, it can be concluded that Leadership, Employee Engagement, and Communication are important factors in improving Employee Performance at the Representative Office of Bank Indonesia, North Sumatra Province, while Human Resource Development has a greater direct effect on Employee Performance than through Communication.
The Influence of Auditor Competence and Independence on the Performance Audit Quality with Professional Skepticism as an Intervening Variable Case Study on Korintji Heritage Indah Permatasari; Rahima Br Purba; M Irsan Nasution
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.v4i5.831

Abstract

This study aims to analyze the influence of auditor competence and auditor independence on the performance audit quality with professional skepticism as an intervening variable. The study uses a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis method. Model testing was carried out through the analysis of path coefficients, R-Square, F-Square, Variance Inflation Factor (VIF), and bootstrapping. The results of the study showed that auditor competence had no significant effect on the performance audit quality or professional skepticism. Auditor independence did not have a significant effect directly on the performance audit quality, but had a positive and significant effect on professional skepticism. Furthermore, professional skepticism was proven to have a positive and significant effect on the performance audit quality. Indirect effect testing showed that professional skepticism has not been able to significantly mediate the influence of auditor competence and auditor independence on the performance audit quality. The R-Square value shows that the model is able to explain 35.1% variation in performance audit quality and 39.4% variation in professional skepticism. The research findings confirm that improving the performance audit quality depends not only on auditorsʹ competence and independence, but also on auditorsʹ ability to maintain a skeptical, critical, and objective attitude in evaluating audit evidence.
Analysis of Salary and Colleagues on Teacher Performance with Job Satisfaction as an Intervening Variable at Private Vocational School Budi Setia Medan City Risha Joanda; Sri Rahayu; Saimara A.M Sebayang
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.v4i5.832

Abstract

This study aims to analyze the influence of salary and colleagues on teacher performance with job satisfaction as an intervening variable at Private Vocational School Budi Setia Medan City. The study uses a quantitative approach with the type of explanatory research. The research data was obtained through the distribution of questionnaires to teachers as respondents and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The research model examined the direct influence of salary and colleagues on teacher performance, the effect of job satisfaction on teacher performance, and the influence of salary and colleagues on job satisfaction. In addition, the study examined the role of job satisfaction in mediating the relationship between salary and colleagues and teacher performance. The results showed that salary had a positive and significant effect on job satisfaction with a path coefficient of 0.443, t-statistic 3.358, and p-value 0.001. Colleagues also had a positive and significant effect on job satisfaction with a path coefficient of 0.432, t-statistic of 3.589, and p-value of 0.000. However, salary did not have a significant effect on teacher performance, with a coefficient of -0.198 and p-value of 0.362. Colleagues also did not show a significant effect on teacher performance, with a coefficient of 0.309 and a p-value of 0.121. Similarly, job satisfaction was not proven to have a significant effect on teacher performance with a coefficient of 0.228 and a p-value of 0.423. Indirect influence testing showed that job satisfaction has not been able to mediate the influence of salary and colleagues on teacher performance. These findings show that salary and the quality of relationships with colleagues play a greater role in shaping job satisfaction than in improving teacher performance directly. Thus, improving teacher performance requires attention to other factors outside the variables used in this study.
Coretax Administration System and Taxpayer Compliance: A Systematic Review of Trust, Digital Capability, and Institutional Conditions Intan Apriliniswah Bunduwula; Nuh Saneraro Fakdawer; Kartini; Sri Sundari
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.v4i5.833

Abstract

Digital tax administration is expected to reduce compliance costs and strengthen voluntary compliance, yet early evidence from Indonesia’s Coretax Administration System is mixed. This systematic literature review synthesizes 74 studies on Coretax and comparable integrated tax platforms to explain when digital administration improves taxpayer compliance and when it creates transitional frictions. Following PRISMA 2020, records from five databases and search engines were screened, appraised, and synthesized thematically. The evidence shows that Coretax is generally associated with higher compliance after users adapt to the system, but early implementation may depress compliance when authentication is difficult, interfaces are unstable, or assistance is insufficient. Trust is the most recurrent mechanism linking system quality to voluntary compliance, while digital literacy, tax knowledge, perceived usefulness, compliance costs, and tax-professional support operate as enabling or constraining conditions. Institutional issues—especially data protection, legal certainty, service capacity, and implementation sequencing—also shape outcomes. The review develops a conditional framework in which system reliability affects compliance through trust and perceived control, with taxpayer capability and institutional safeguards determining whether technical potential becomes behavioral compliance. The findings imply that successful digital tax reform requires not only integrated technology but also phased migration, segment-specific assistance, and credible governance.

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