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DOES EMOTION MEDIATE THE EFFECT OF ETHICAL AWARENESS AND PERCEIVED SERIOUSNESS OF WRONGDOING ON THE PEER REPORTING INTENTION? Dhiannisa Wahyu Putri; Andrey Hasiholan Pulungan; Meiliyah Ariani
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i2.468

Abstract

Academic misconduct is a widespread issue that educational institutions encounter worldwide. The potential harm caused by academic misconduct encourages education-al institutions to attempt to prevent and eliminate it, for instance, through promoting peer reporting. This study investigates the role of emotions in mediating the relationship between ethical awareness and perceived seriousness of wrongdoing on the peer's intention to report academic misconduct. A survey was sent online to students at four universities in Indonesia and Hungary from December 2022 until February 2023. One hundred sixty-five responses were analyzed by using SMART PLS 4. Findings indicate that students who are ethically aware are likely to disclose academic misconduct committed by their friends (β = 0.443, p =.000).  Emotional responses also influenced students’ ethical awareness to report academic misconduct (β = 0.269, p = 0.009).  In contrast, our study found that students will not report academic mis-conduct, regardless of students' emotions despite the seriousness of wrongdoing (β = -0.046, p = 0.164). By acknowledging the impact of emotions on variable relation-ships, students can develop a better understanding of the cognitive and affective fac-tors involved in ethical decision-making. This understanding can then be leveraged by educational institutions to promote effective ways of fostering ethical behavior.
THE IMPORTANT ROLE OF WORK-LIFE BALANCE AND JOB INSECURITY IN EMPLOYEE JOB SATISFACTION TO REDUCE TURNOVER INTENTION Wachyu Hari Haji; Zulhawati; Ariani, Meiliyah; Islamiah Kamil
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i2.479

Abstract

Turnover intention is something that is avoided by a company, because the turnover phenomenon has a negative impact on every company. This study aims to determine the important role of work-life balance and job insecurity in employee job satisfaction to reduce turnover intention at PT Bhinneka Cipta Lestari in West Jakarta. The type of data in this study is quantitative data. The source used is primary data. The population and sample in this study are all employees who work at PT Bhinneka Cipta Lestari in West Jakarta with a total of 71 employees. This study uses a saturated sampling technique, where the entire population is used as a research sample. The sampling technique used for sampling is non-probability. The data collection method uses a questionnaire that aims to find out the opinions of respondents regarding the important role of work-life balance and job insecurity in employee job satisfaction to reduce turnover intention. The data analysis in this study used multiple linear regression using validity test, reliability test, multiple linear regression analysis test and t hypothesis test and determination coefficient test with the SPSS 27 For Windows statistical application program. The results showed that partially work-life balance had a negative and insignificant effect on turnover intention, job insecurity had a negative and insignificant effect on turnover intention, and job satisfaction had a significant positive effect on employee turnover intention. It is important for companies to always implement work-life balance and provide a sense of security at work so that it creates a sense of satisfaction in employees. This can certainly minimize the occurrence of turnover intention.
DIGITALIZATION AND TAX REFORM AS A STRATEGY TO INCREASE TAXPAYER COMPLIANCE Meiliyah Ariani; Abdullah; Watriningsih; Zulhawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.521

Abstract

This study aims to determine the influence of digitalization, digital services, security, and tax reform on taxpayer compliance in the West Jakarta area. The population in this study consists of taxpayers who are registered with a Taxpayer Identification Number (NPWP) at KPP Jakarta Grogol Petamburan. The sampling method used in this study was accidental sampling, resulting in a total sample of 100 respondents. The data used in this study includes primary and secondary data. Data collection was carried out through a questionnaire in the form of Google Forms and analyzed using SPSS (Statistical Product and Service Solutions) software for Windows, version 25. The results of this study prove that digitalization, digital services, security, and tax reform have a significant influence on the compliance of individual taxpayers in the West Jakarta area. The development of digital-based tax systems, such as e-Filing, e-Billing, and online tax payment services, provides easy access, efficiency, and convenience for taxpayers. The high level of security in the tax system also increases trust and reduces concerns about the risk of data leaks. On the other hand, tax reform that focuses on simplifying procedures and transparency also strengthens taxpayers' trust in the applicable system. With the integration of technology, strengthening regulations, and improving services, the level of taxpayer compliance can continue to increase significantly and sustainably in the future. The implications of this study show that technology optimization, strengthening regulations, and improving the quality of tax digital services are important strategies in increasing taxpayer awareness and compliance in a sustainable manner.
THE ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, TECHNOLOGY, AND OPERATIONS STRATEGY IN DRIVING CORPORATE INNOVATION Meiliyah Ariani; Zulhawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i3.254

Abstract

The increase in industrial activity in various regions has brought changes both internally and externally. The fact of environmental pollution caused by manufacturing companies in Indonesia underscores the need for a business environment that is able to maintain its business processes and simultaneously implement strategies to maintain going concern and sustainable development. This research aims to develop a model or framework that integrates environmental management accounting, technology, and operating strategies as a way to optimize innovation within the company. The sampling technique used is puposive sampling. The sample size was 229 employees of frozen food  companies in Balaraja District, Tangerang Regency. The analysis method used is multiple linear regression analysis using SPSS 25. Based on the results of the study, it shows that environmental management accounting has a significant positive effect on company innovation. Technology has a significant positive effect on company innovation. Operating strategy has a significant positive effect on the company's innovation
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL CAPABILITY, DIGITAL SERVICE TAX (DST) AND LIFESTYLE ON CONSUMPTIVE BEHAVIOR IN ONLINE SHOPPING VIA THE TIKTOK SHOP PLATFORM Islamiah Kamil; Ariani, Meiliyah; Indra Ade Irawan; Sri Anjarwati; Yolifiandri; Zulhawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i3.255

Abstract

Consumer behavior in online shopping via the TikTok Shop platform is an interesting phenomenon in the current digital era. This research aims to analyze and measure the influence of financial literacy, financial ability, application of Digital Service Tax (DST), and lifestyle on consumer behavior when shopping online via the Tiktok Shop platform. This research uses a theoretical framework that includes financial literacy, financial capabilities, digital consumer behavior theory, and the AIDA model to analyze the factors that influence online shopping consumer behavior via the Tiktok Shop platform. The research sample consisted of 300 users of the Tiktok Shop platform in the Jabodetabek area (Jakarta, Bogor, Depok, Tangerang and Bekasi). Primary data was collected using a questionnaire. The analytical method used to test the hypothesis is Regression Analysis with SMART PLS. The results of this research are that the financial literacy variable influences consumer behavior when shopping online via the Tiktok Shop platform, while the other three variables, namely financial ability, application of Digital Service Tax (DST), and lifestyle, do not influence consumer behavior when shopping online via the Tiktok Shop platform. It is hoped that the findings of this research will provide deeper insight into the factors that influence consumer behavior when shopping online through TikTok Shop and the implications for practical digital marketing and tax policy.
BUILDING HEALTH BRIDGES FOR BPJS PATIENTS BY STRENGTHENING THE LINK OF PREMIUM COSTS, INFRASTRUCTURE, SERVICE QUALITY, EMPLOYEE PERFORMANCE, AND PATIENT SATISFACTION Sarida Minarni; Meiliyah Ariani; Melan Susanty Purnamasari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.330

Abstract

Health is one of the most important parts of human rights (HAM), Everyone has the right to an adequate standard of living for the health and well-being of himself and his family as mentioned in the United Nations (UN) Declaration of the Right of Human Rights on November 10, 1948. Public services are an important indicator in assessing government performance, both at the central and regional levels. The quality of public services is a dynamic condition related to products, services, processes and the environment, the quality assessment is determined at the time of the provision of public services. The administration of government is said to be good if the public services carried out are oriented to the interests of realizing the welfare of the community. This study aims to explain the relationship between premium costs, infrastructure, service quality, and employee performance on patient satisfaction of BPJS Kesehatan health facility level three users at dr. Chasbullah Abdulmadjid Hospital, Bekasi City. This study uses a quantitative approach. The data used is primary data. The object of the research used is the Bekasi City Regional General Hospital.  The method used for sampling was accidental sampling of 126 respondents. This study was tested using the SEM-PLS (Structural Equation Model-Partial Least Square) system and the data was tested using SmartPLS software. The results of the study showed that the variables of premium costs and infrastructure did not have a significant effect on patient satisfaction of BPJS Kesehatan users, while the variables of service quality and employee performance had a significant effect on BPJS Kesehatan patient satisfaction.
SHADOWY USER BEHAVIOR IN DIGITAL MARKETING: A MANAGEMENT-ORIENTED VIEW ON CYBER POLICY, CULTURAL INFLUENCE, AND ONLINE INTERACTION Arifah Rachmawati; Meiliyah Ariani
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.599

Abstract

Online digital systems are driving the growth of economies, but they have also given rise to problematic online user behavior. Online shady practices are a threat to social cohesion, yet they persist and evade legal detection. To promote a healthy and inclusive digital environment, there is a need for further research to understand the interplay between culture, legislation, and online user behavior. This study aims to examine the interrelations between socio-cultural settings, cyber policies, and online user behavior. It explores the effectiveness of current policy measures and posits possible ways for promoting a healthy and inclusive digital environment. The study employs a narrative review of literature to understand the interplay between culture, legislation, and online user behavior. The findings highlight the influence of cultural settings on online user behavior and the interconnectedness of legislation, culture, and online interactions. The emphasis on the need for context-specific approaches and inclusive policymaking methodologies to foster a healthy and inclusive digital environment were the knowledge gaps identified that warrant further research. Understanding the interplay between cultural settings, legislation, and online user behavior provides valuable insights for practitioners and researchers to look more into a culturally sensitive safe digital space.
FRAUD MINIMIZATION IN VIEW OF GOOD CORPORATE GOVERNANCE, OPERATIONAL EFFECTIVENESS AND RISK MANAGEMENT Zulhawati; Meiliyah Ariani; Minarni, Sarida
Moestopo International Review on Social, Humanities, and Sciences Vol. 3 No. 1 (2023)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v3i1.45

Abstract

Risk management disclosure is one of the company's responsibilities and is part of the management to reduce fraud Theavailability of good management in directing and regulating risk is the basis for each banking company as an effort to minimize bankruptcy To run a banking company running well, you should also carry out the rules of governance or good corporate governance well. The purpose of this study is to determine the effect of good corporate governance, operational effectiveness and risk management on fraud disclosure in employees working at Bank Negara Indonesia Harmoni Jakarta Branch. The research samples used in this study were 100 samples. The data used in this study are primary data. The analysis method in this study uses descriptive statistical tests, data quality tests, classical assumption tests, hypothesis tests and determination coefficient tests using the SPSS program. Based on the results in this study, it shows that good corporate governance and effectiveness do not produce positive and insignificant influences. Meanwhile, risk management has a positive and significant effect. This means that risk management is very important and influential in the disclosure of fraud in banking companies.
THE INFLUENCE OF COMPETENCY, AUDITOR ETHICS, AND INDEPEND-ENCE ON AUDIT QUALITY Kamil, Islamiah; Ariani, Meiliyah; Irawan , Indra Ade
Moestopo International Review on Social, Humanities, and Sciences Vol. 3 No. 1 (2023)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v3i1.49

Abstract

The concept of accounting and corporate financial reporting is an important aspect that has also been widely recognized by various parties, including the government, investors, creditors, and the public. The existence of the public accounting profession that was born and raised from the demands of the community to have an independent and competent accountant in examining the financial statements of a company. This study aims to determine the influence of auditor competence, ethics and independence on audit quality. The data used in this study is primary data in the form of questionnaires filled out by auditors working at Public Accounting Firms in the West Jakarta and South Tangerang areas. The population of this study is auditors working at Pub-lic Accounting Firms in West Jakarta & South Tangerang. The sample in this study was 100 respondents. Sampling using non-probability sampling method, namely convenience sampling and using multiple linear regression analysis using SPSS21. The results showed that competence had a significant effect on audit quali-ty, auditor ethics had a significant effect on audit quality and independence did not have a significant effect on audit quality.