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THE ROLE AND CHALLENGES OF LECTURERS IN THE ERA OF INDUSTRIAL REVOLUTION 4.0 AND SOCIETY 5.0 IN DELIVERING LEARNING FOR MILLENNIAL STUDENTS AND GEN Z STUDENTS Zulhawati; Meiliyah Ariani
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.116

Abstract

Higher education is one of the learning facilities for the nation's next generation which is required to produce quality human resources. The success of the educational process in higher education is influenced by many factors that are interrelated with each other. One of these factors is the lecturer. Facing the era of industrial revolution 4.0 and Society 5.0, the role of lecturers in higher education is very important and strategic. In the era of digitalization, a lecturer must be able to adapt to technological advances. This research aims to provide an overview of the role and challenges of lecturers in the industrial revolution 4.0 era in delivering learning to students in the industrial revolution 4.0 era. To prepare students to enter the world of work in the digital era. The research method used is a descriptive qualitative approach. Data collection techniques in research were carried out based on theoretical studies from searching research journals, books and papers. a descriptive qualitative approach to describe how much influence the role and challenges of lecturers in the industrial revolution 4.0 era have in delivering learning to students. The picture obtained from several literature results is that to produce graduates who have good character, lecturers must act wisely in recognizing the conditions of students and classes in this digital era. Lecturers must make changes in teaching, at least changes that start from the lecturer himself. Learning patterns can no longer use old patterns, lecturers must be able to keep up with technological developments, so as to produce highly competitive graduates. The era of industrial revolution 4.0 and society 5.0 is an era where the digital industrial world has become a paradigm and reference in the order of life, so that new literacy is needed as capital to take part in people's lives.
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.
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.