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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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Government Accounting Reform and Public Accountability: A Systematic Review of Themes, Methods, and Institutional Conditions Jenita Sumari; Henri Prasetyo; 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.v4i5.834

Abstract

Government accounting reforms promise more transparent, comparable, and decision-useful public financial information, yet evidence on their governance effects remains fragmented. This systematic literature review synthesizes 137 studies on IPSAS, accrual accounting, financial reporting, auditing, and related public-sector reforms. Following PRISMA 2020, records were identified across five scholarly sources, screened against predefined criteria, quality-appraised, and analyzed through descriptive mapping and thematic synthesis. Four recurrent themes emerge: IPSAS and accrual adoption; institutional implementation and decoupling; financial reporting and accountability; and auditing, internal control, and governance. The evidence shows that formal adoption does not automatically produce substantive implementation or stronger accountability. Outcomes depend on political commitment, administrative capacity, professional competence, audit quality, information usability, and the fit between imported standards and domestic institutions. Accrual reforms can improve information quality and governance, but they can also relocate discretion into estimates, valuations, and reporting choices. The review therefore develops a conditional reform-realization framework in which standards create potential value, organizational and institutional mechanisms convert that potential into practice, and accountability actors determine whether information becomes consequential. The study contributes a reconciled research map, identifies methodological weaknesses, and proposes a future agenda centered on longitudinal, causal, user-oriented, and sustainability-focused research.
ANALYSIS OF THE EFFECT OF ORGANIZATIONAL COMMITMENT, HUMAN RESOURCES QUALITY AND WORK ENVIRONMENT ON JOB SATISFACTION WITH REWARD AS AN INTERVENING VARIABLE Saut Aprino Tambunan; Darmilisani; 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.v4i5.836

Abstract

This study aims to analyze the influence of Organizational Commitment, Human Resource Quality, and Work Environment on Job Satisfaction with Reward 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 at the Representative Office of Bank Indonesia Pematang Siantar. Data collection techniques were carried out through distributing questionnaires to respondents. Data analysis in this study used the Partial Least Square (PLS) method with the assistance of SmartPLS 3.0 software. The results showed that Organizational Commitment did not have a significant effect on Job Satisfaction, but had a positive and significant effect on Reward. Human Resource Quality did not have a significant effect on either Job Satisfaction or Reward. Work Environment had a positive and significant effect on both Job Satisfaction and Reward. Furthermore, Reward has a positive and significant effect on Job Satisfaction. The results of indirect effect testing indicated that Reward was not able to mediate the influence of Organizational Commitment, Human Resource Quality, and Work Environment on Job Satisfaction.
THE INFLUENCE OF JOB PROMOTION, HUMAN RESOURCE QUALITY, AND LEADERSHIP ON JOB SATISFACTION WITH JOB CHARACTERISTICS AS AN INTERVENING VARIABLE AT THE REPRESENTATIVE OFFICE OF BANK INDONESIA PEMATANG SIANTAR Muhammad Ihsan Harahap; 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.v4i5.837

Abstract

This study aims to analyze the influence of Job Promotion, Human Resource Quality, and Leadership on Job Satisfaction, with Job Characteristics as an intervening variable, at the Bank Indonesia Representative Office in Pematang Siantar. The research method used is quantitative research with an associative approach. The population in this study consists of all employees of the Bank Indonesia Representative Office in Pematang Siantar. Data collection techniques were carried out by distributing questionnaires to respondents. Data analysis used the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with the assistance of SmartPLS software. The results show that Leadership (X3) has no significant effect on Job Satisfaction (Y), with a T-Statistic value of 0.971 and a P-Value of 0.166. Leadership (X3) has a positive and significant effect on Job Characteristics (Z), with a T-Statistic value of 2.045 and a P-Value of 0.021. Job Characteristics (Z) has a positive and significant effect on Job Satisfaction (Y), with a T-Statistic value of 6.232 and a P-Value of 0.000. Human Resource Quality (X2) has no significant effect on Job Satisfaction (Y), with a T-Statistic value of 0.409 and a P-Value of 0.341. Human Resource Quality (X2) has no effect on Job Characteristics (Z), with a T-Statistic value of 1.329 and a P-Value of 0.092. Job Promotion (X1) has a positive and significant effect on Job Satisfaction (Y), with a T-Statistic value of 1.739 and a P-Value of 0.041. Job Promotion (X1) has a positive and significant effect on Job Characteristics (Z), with a T-Statistic value of 2.169 and a P-Value of 0.015. Job Characteristics (Z) is able to mediate the effect of Leadership (X3) on Job Satisfaction (Y), with a T-Statistic value of 2.022 and a P-Value of 0.022. Job Characteristics (Z) is able to mediate the effect of Human Resource Quality (X2) on Job Satisfaction (Y), with a T-Statistic value of 1.253 and a P-Value of 0.105. Job Characteristics (Z) is able to mediate the effect of Job Promotion (X1) on Job Satisfaction (Y), with a T-Statistic value of 1.972 and a P-Value of 0.025.Based on the research results, the Bank Indonesia Representative Office in Pematang Siantar is expected to be able to improve the quality of leadership, implement a fair and transparent job promotion system, and enhance job characteristics in order to optimally increase employee job satisfaction.

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