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 386 Documents
The Influence of Education on Employee Performance PT. With The Work of Serving The Field Area Irvan Malay; Amelia Aisyah Syahrani; April Silvana; Gearaldy Falah Ginting; Suvina Ramadini
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.102

Abstract

The purpose of this research is to determine and analyze the influence of education on employee performance at PT. WITH WORK SERVING THE Medan Area. Human resources have a very important influence on the realization of organizational goals. Performance in an organization is the answer to the success or failure of the organizational goals that have been set. Education has had an influence on employee performance in order to improve intellectual skills and can provide development of employee human resource potential in accordance with the targets and goals the company wants to achieve. This research aims to identify and analyze whether education influences employee performance at PT. WITH WORK SERVING THE Medan Area. The role of education in improving the quality of human resources is very important. This is very important considering that education is a way out of the problem of bottlenecks in a person's knowledge and skills in their field of work. The influence of education on employee performance has the greatest influence. The suggestion is: remember that education has a significant positive influence and makes a significant contribution to employee performance at PT. BY SERVING THE Medan Area, the company and management need to increase the performance intensity of their employees so that they work at a more significant level of performance.
Implementation Of Akhlacul Karimah Values Through Al-qur'an Reading Activities At Nanda Al-manaf Primary School Sunggal District Hernawan Syahputra Lubis; Ahmad Rizki
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.104

Abstract

This research aims to find out how the Akhlakul Karimah Values ​​are implemented through Al-Qur'an Reading Activities at Nanda Al-Manaf Elementary School, Sunggal District. This research aims to determine the objective condition of students' morals through Al-Qur'an reading activities at Nanda Al-Manaf Elementary School, Sunggal District, to find out the form of akhlakul karimah applied at Nanda Al-Manaf Elementary School, Sunggal District, and to find out the supporting factors and obstacles in implementing akhlakul karimah values ​​at Nanda Al-Manaf Elementary School, Sunggal District. The type of research carried out was qualitative descriptive research. Data was collected through observation, interviews, documentation. The data obtained was then analyzed descriptively. The results of this research show that the objective condition of students' morals through Al-Qur'an reading activities at Nanda Al-Manaf Elementary School, Sunggal District is that they are implemented in akhlakul karimah values, namely religious values, honesty, discipline, independence, fond of reading, caring for the environment, respect, responsibility and love for the Koran. The forms of akhlakul karimah implemented at SD Nanda Al-Manaf, Sunggal District, are reading short verses, reading prayers before and after lessons, tadarruz, and throwing rubbish in its place. Meanwhile, the supporting and inhibiting factors are supporting factors, namely the example of school principals and teachers, the availability of facilities and infrastructure, the existence of cooperation between teachers and students. The inhibiting factor is that not all schools can set an example, and administration still needs to be improved.
Financial Statement Analysis to assess financial performance at PT. Gudang Garam Tbk M Farid Amriyadi; Rahimah br. Purba; Oktarini Khamilah Siregar
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.105

Abstract

This study aims to provide an assessment of the financial condition and performance of PT. Gudang Garam Tbk during the period 2012-2016.this research method is Descriptive quantitative, namely collecting, processing and interpartying the data obtained so as to obtain an overview of the financial condition and performance of PT. Gudang Garam Tbk during the period 2012-2016.The results of this study show that the company's work of PT. Gudang Garam Tbk Indonesia based on the calculation results of liquidity ratio analysis can be said to be not good enough because the company will have difficulties in paying off current obligations. Company performance PT. Gudang Garam Tbk based on solvency ratio analysis is also quite good where every year it always increases. This is due to the low expenditure of companies sourced from loans. Company performance PT. Gudang Garam Tbk uses activity analysis which is also quite healthy where every year it increases every year. This is maintained so that users of company assets every year are more efficient and effective. 4. Company performance of PT. Gudang Garam Tbk based on calculations using profitability ratio analysis is quite good where every year it increases and only one year decreases because every year the profit owned by the company from each asset increases.
Correlation of Leadership Style and Work Environment Conditions with Employee Performance in CV. Global Parabola Nuraini Kemalasari Istiqamah; Hasrul Azwar Hasibuan; Irvan Prasetio
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.106

Abstract

This study aims to look for the correlation relationship between leadership style and work environment conditions that have an impact on employee performance in CV. Global Parabola. This study used quantitative design methods. The object of research is PT. employee CV. Global Parabola. The sampling technique uses the census method, so that the entire population is made respondents with a sample of 119 people. Data collection is carried out through questionnaires that include variables of leadership style, work environment conditions, and employee performance. This can be seen from the calculated value of 3.058 while the table is 1.658 and significant 0.000 < 0.05. So it can be concluded that Leadership partially has a positive and significant effect on Employee Performance on CV Global Parabola. Then the work environment partially has a positive and significant effect on employee performance with CV case studies. Global Parabola North Suamtera. Leadership and work environment both simultaneously have a significant influence on employee performance. Adjusted R-squared value of 0.151 can be referred to as the coefficient of determination which means 0.151 (51.1%) Employee Performance can be collected and interpreted by leadership and work environment while the remaining 48.6% can be explained by other independent variables that are not tested. This study concludes that a good leadership style and working environment conditions will improve employee performance. Final conclusion The need for company leaders to implement appropriate leadership styles and create a conducive work environment to support employee performance improvement.
The Impact Of Technology Acceptance Model (Tam) On The Intentity Of E-Filing Users Individual Taxpayers Tax Services Office (Kpp) Pratama Medan Timur Chandra Desman A Situmorang; Desi Triana Munthe
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.107

Abstract

This research aims to analyze the impact of the factors included in the Technology Acceptance Model (TAM) on the intensity of use of the e-Filing application by individual taxpayers at the East Medan Pratama Tax Service Office (KPP). Using an associative research approach, this research measures the association between Perceived Usefulness (X1), Perceived Ease (X2), and Perceived Information Technology Readiness (X3) on Intention to Use (Y) of the e-Filing application. A pre-survey of 30 taxpayers in Medan City showed a low perception of the usefulness, convenience and readiness of information technology related to e-Filing, which was reflected in the majority's low intention to use it. The research sample consisted of 380 respondents and used multiple regression analysis to predict the intensity of e-Filing use based on these three variables. The results of the analysis show that Perceived Usefulness, Perceived Ease, and Perceived Information Technology Readiness each have a positive and significant influence on Intention to Use. Overall, these three variables also have a positive and significant effect on the intention to use e-Filing. These results indicate that increasing the perception of usefulness, convenience and readiness of information technology can increase the intention to use the e-Filing application among taxpayers. This research suggests the need for increased education and training to increase perceptions of usefulness and ease of use, as well as information technology readiness among users. In addition, further research is recommended to add other variables of accounting concentration, such as level of financial literacy or experience using accounting technology, to provide more comprehensive insight into the factors that influence the adoption of e-Filing technology.
Analysis of Work Discipline and Work Environment on Employee Job Satisfaction at PDAM Tirtanadi Sisingamangaraja Medan Nuraini kemalasari Istiqomah; Dian Yulis Wulandari; Ghina Taqyyah Harahap
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.109

Abstract

The purpose of this study is to find out the influence of work discipline on employee job satisfaction, to find out the influence of work environment on employee job satisfaction and to find out the influence of work discipline and work environment on employee job satisfaction at PDAM Tirtanadi Sisingamangaraja Medan. The approach used in this study is an associative approach. The population in this study is all employees at PDAM Tirtanadi Sisingamangaraja Medan which totals 272 people and the sample used in this study is using a sampling technique using the slovin formula so that the sample in this study is 73 employees. The data collection technique in this writing uses a questionnaire. The data analysis techniques in this paper use the Data Quality Test, Classical Assumption Test, Multiple Linear Regression, and Hypothesis Test. The data processing in this study uses the SPSS v. 26 software program. It is partially known that work discipline has a positive and significant influence on employee job satisfaction at PDAM Tirtanadi Sisingamangaraja Medan because it has a sig. 0.004 < 0.05 and 3,408 > 1,666. It is partially known that the work environment has a positive and significant influence on employee job satisfaction at PDAM Tirtanadi Sisingamangaraja Medan because it has a sig. 0.003 < 0.05 and 2.562 > 1.666. It is simultaneously known that work discipline and work environment have a positive and significant influence on employee job satisfaction at PDAM Tirtanadi Sisingamangaraja Medan. This study has an R Square value of 0.587, meaning that the variation of the independent variable is 46.1%, while the remaining 53.9% is explained by other variables that are not included in the regression model in this study.
Quality Of Service And Emotional Bonding To Increase Furniture Sales Ifan Sri Cahyani Marunduri; Elfitra Desy Surya; Erwansyah
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.110

Abstract

This study aims to analyze the influence of service quality and emotional bonds to increase sales at Gunawan Perabot. The research is a creative research using data processing with SPSS version 22. In this study, a population of 180 respondents was used, then using the Slovin formula, a sample of 64 respondents was obtained. The data sources used are primary data and secondary data. The data collection technique uses questionnaires, observations, and interviews. The data analysis techniques are multiple linear regression, classical assumption test and hypothesis test. The results of the study show that the quality of service has a positive and significant effect on increasing sales at Gunawan Furniture. Emotional bonds have a positive and significant effect on the increase in sales at Gunawan Furniture. The quality of service and emotional bonds have a positive and significant effect on the increase in sales at Gunawan Furniture. There is a strong correlation between product quality, service quality, and emotional bond with customer satisfaction of 55.1% and the remaining 44.9% can be explained by other variables that are not researched such as promotion, distribution, marketing communication, and so on. In the study, it is recommended to improve the quality of service and emotional bonds so that furniture sales become better and liked by consumers.
Analysis Of Product Quality, Price And Trust On Consumer Satisfaction At Gunawan Furniture, Langkat Regency Ema Tanti Yani Sihombing; Yana Diana
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.111

Abstract

This study aims to analyze the influence of product quality, price and trust on consumer satisfaction in Gunawan Furniture, Langkat Regency. The research is a creative research using data processing with SPSS version 22. In this study, a population of 180 respondents was used, then using the Slovin formula, a sample of 64 respondents was obtained. The data sources used are primary data and secondary data. The data collection technique uses questionnaires, observations, and interviews. The data analysis techniques are multiple linear regression, classical assumption test and hypothesis test. The results of the study show that product quality has a positive and significant effect on consumer satisfaction in Gunawan Furniture. Price has a positive and significant effect on consumer satisfaction at Gunawan Furniture. Trust has a positive and significant effect on consumer satisfaction in Gunawan Furniture. Product quality, price and trust have a positive and significant effect on consumer satisfaction at Gunawan Furniture. There was a strong correlation between product quality, service quality, and emotional bond with customer satisfaction of 46.8% and the remaining 53.2% could be explained by other variables that were not researched such as promotion, distribution, service and so on.
Improving Cadet Discipline And Character Through Time Management At The Official School Of The Transportation Human Resources Development Agency Muhammad Caesar Akbar; Grecia Enzelica S
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.112

Abstract

Education in institutions such as the Transportation Human Resources Development Agency (BPSDMP) has a crucial role in forming the character and discipline of cadets. One effective approach in achieving this goal is through implementing good time management. Time management not only helps cadets in completing tasks efficiently, but also contributes to the formation of self-discipline and strong character. This study uses a qualitative descriptive method to explore the implementation of time management in BPSDMP and its impact on cadet discipline and character. Data was obtained through observation, interviews and collecting information from various sources. The research results show that effective time management allows cadets to organize their daily activities well, follow a strict schedule, and meet deadlines consistently. The application of time management at BPSDMP also has an impact on developing the character of cadets. They are taught to be responsible, work hard, and not give up easily in facing challenges. Cadet achievements in various fields such as academics and sports are clear evidence of the effectiveness of time management in forming strong character and high discipline. Case studies of several cadets who achieved achievements confirmed that the time management implemented at BPSDMP was successful in forming cadets who were disciplined and had strong character. Cadets are trained to value time, set goals, and work hard to achieve them. Their success does not only reflect academic or sporting achievements, but also the formation of character that is ready to face various challenges in the future. Implementing good time management at BPSDMP is a strategic step in forming cadet discipline and character. With high discipline and strong character, the cadets are expected to become future leaders with integrity and able to face various challenges in the world of work and everyday life.
Analysis of The Effectiveness of Internal Auditors in Overcoming Fraud in PT Midi Utama Indonesia Hernawaty; Suwarno; Elmo Novera
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.113

Abstract

This study aims to analyze the effectiveness of the role of internal auditors in overcoming fraud at PT Midi Utama Indonesia Medan branch. Fraud is a problem that negatively impacts the company's performance and sustainability. Fraud is an action that directly or indirectly causes a company's losses in financial and non-financial forms. The role of internal auditors is important in identifying and controlling fraud risks as one of the preventive fraud prevention. This study uses a case study method with a qualitative approach. The data collection process was through intense interviews with internal auditors, managers, and company employees. Then an analysis of documents related to internal control procedures and audit reports was carried out. The results of the study show that PT Midi Utama Indonesia's internal auditors have played an effective role in overcoming fraud. Internal auditors conduct regular audits, provide recommendations for improvement, and monitor follow-up on audit findings. In addition, internal auditors also play a role in increasing employee awareness of the importance of integrity and work ethics. This study resulted in the conclusion that the role of internal auditors has been effective, where during a period of 3 years (2016-2018) fraud acts that occurred decreased by 25% in 2017, and decreased by 19% in 2018. However, there are still some obstacles faced by internal auditors, such as limited resources and lack of top management support. Therefore, a strong commitment from all levels of management is needed to support the role of internal auditors in preventing and detecting fraud more effectively.

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