International Journal Of Economics Social And Technology
nternational Journal of Economics Social and Technology (IJEST) is a manuscript publication media that contains the results of scientific research in the field of Economics, Social, and Technology that applies peer-reviewed research. Manuscripts published in the International Journal of Economics Social and Technology (IJEST) contain the results of scientific research, original articles of new scientific reviews, the International Journal of Economic Social and Technology (IJEST) accepts manuscripts in the field of research which include scientific fields: economics / Islamic Economics, Human Resources Management, Management Marketing / E-Marketing /Digital Marketing, Management Financial, Accounting / E-Accounting / Islamic accounting, Taxation / E-Taxation, Entrepreneurship, Marketing Information Systems, E-HRD, Financial Technology, Technology in economics, System Information Management, Banking / Islamic Banking, Agribusiness/Agricultural Economy, environmental, Public Administration, International Politics and Security, Media, Information and Literacy, Politics, Governance and Democracy, Information Technology Infrastructure, Knowledge Management Systems, Project Management Systems, Geographic Information System, Enterprise Architecture, Supply Chain Management, Customer Relationship Management, Intelligent Decision Support Systems, Business Intelligence, Business Process Modelling, IT Audit & Assessment, Software Engineering, Process Mining, Data Mining, Data Visualization. IJEST Published 4 times a year March, June, September, December
Articles
79 Documents
<![CDATA[The Effect of Information Technology, Compliance Pressure, and Auditor Experience on Audit Quality ]]>
<![CDATA[Andi Batari Annisa Maknun]]>;
<![CDATA[Haliah, Haliah]]>;
<![CDATA[Nirwana, Nirwana]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 2 No. 4 (2023): Desember 2023 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59086/ijest.v2i4.347
<![CDATA[This study aims to determine the influence of information technology, compliance pressure, and auditor experience on audit quality at the Palopo City Institution. The source of the data used is primary data because it is obtained directly from the object to be studied by distributing questionnaires. Sampling using census sampling technique, because all members of the population are used as research samples, namely all auditors in the Palopo City Inspectorate. The approach used is a quantitative approach. Data analysis techniques using the help of SPSS (Statistical Package for Social Sciences) and data analysis methods using Multiple Linear Regression Analysis tests. The results of this study show that information technology and auditor experience have a positive and significant effect on audit quality, while compliance pressure has a negative insignificant effect on audit quality.]]>
<![CDATA[Influence of Audit Tenure, Profitability, Solvency, and Company Size on Audit Delay in the Indonesian Stock Exchange Period 2020-2022 ]]>
<![CDATA[Hansela, Yolanda]]>;
<![CDATA[Sembiring, Novelina]]>;
<![CDATA[Saragi, Sandi Kamelia]]>;
<![CDATA[Putri, Arie Pratania]]>;
<![CDATA[Ovam, Debbi Chyntia]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 2 No. 4 (2023): Desember 2023 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59086/ijest.v2i4.358
<![CDATA[Company mining is a company That does activity exploration source Power natural for obtaining profit. Study This aims To analyze the Influence of Auditing Tenure, Profitability, Solvency, And Size Company To Auditing Delay On Company Mining Registered in Exchange Effect Indonesia (IDX) Period 2020-2022. In the study This use technique of purposive sampling For obtain as many as 51 companies mining listed on the Stock Exchange Effect Indonesia (IDX) 2020-2022 period. In testing the hypothesis of the study, obtained results in a way partial and simultaneous. Results obtained in a way Partial to study Which has done variable Auditing Tenure And Solvency influential significant to Auditing Delay. The temporary second variable other that Profitability and Company Size has no effect significant to Audit Delay in Registered Mining Companies in Bursa Effect Indonesia (IDX) Period 2020-2022]]>
<![CDATA[Person Organization Fit, Perceived Organizational Support and Organizational Citizenship Behavior: The Moderating Role of Job Embeddedness ]]>
<![CDATA[Jufrizen, Jufrizen]]>;
<![CDATA[Sianipar, Dahniar]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 2 No. 3 (2023): September 2023 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59086/ijest.v2i3.359
<![CDATA[This research aims to determine and analyze the influence of a Person's Organizational Fit and Perceived Organizational Support on Organizational Citizenship Behavior moderated by Job Embeddedness. The approach used in this research is associative. The population in this study was 30 employees of the Medan City National Land Agency Office. In comparison, the sample in this study was 30 employees of the Medan City National Land Agency Office using a saturated sample. The data collection methods employed in this research encompassed the use of documentation, observation, and questionnaires. The research employs a quantitative approach to data analysis, utilizing statistical techniques such as Outer Model Analysis, Inner Model Analysis, and Hypothesis Testing. The research employs the PLS (Partial Least Square) software program for data processing. This research indicates that a Person's Organizational Fit and Perceived Organizational Support significantly influence Organizational Citizenship Behavior. Job Embeddedness moderates the influence of personal organizational Fit and Perceived Organizational Support on Organizational Citizenship Behavior at the Medan City National Land Agency Office]]>
<![CDATA[The Influence Of Budget Planning And Budget Implementation On The Level Of Budget Absorption ]]>
<![CDATA[Hutagalung, Mulky Alrasi]]>;
<![CDATA[Nurbaiti, Nurbaiti]]>;
<![CDATA[Lubis, Arnida Wahyuni]]>;
<![CDATA[Nurlaila, Nurlaila]]>;
<![CDATA[Inayah, Nurul]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 4 (2024): December 2024 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59086/ijest.v3i4.362
<![CDATA[This research aims to (1) determine the effect of budget planning on the level of budget absorption at BAPPEDA Medan City, (2) determine the effect of budget implementation on the level of budget absorption at BAPPEDA Medan City and (3) determine the effect of budget planning and budget implementation on the level of budget absorption at BAPPEDA Medan City. This research method is quantitative research. The population and sample in this study were heads and employees at BAPPEDA Medan City, totaling 50 respondents. Data collection techniques use questionnaires. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 22.0 software. The research results show that first, budget planning partially has a positive and significant effect on budget absorption with a calculated t value of 3.754 > t table 2.012 and a significance value of 0.000 < 0.05. Second, partial budget implementation has a positive and significant effect on budget absorption with a calculated t value of 3.493 > t table 2.012 and a significance value of 0.001 < 0.05. Third, budget planning and budget implementation simultaneously have a positive and significant effect on budget absorption with a calculated F value of 11.772 > F table 3.20 and a significance value of 0.000 < 0.05]]>
<![CDATA[The Influence of Investment Decisions, Funding Decisions, and Profit Margins on Firm Value in Banking Companies Listed on the Indonesian Stock Exchange ]]>
<![CDATA[Sari, Maya]]>;
<![CDATA[Mathewi, Mathewi]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 2 No. 2 (2023): June, 2023 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59086/ijest.v2i2.383
<![CDATA[The purpose of this research is to determine the influence of investment decisions on firm value, to determine the influence of funding decisions on firm value, to determine the influence and profit margin on firm value, and to determine the influence of investment decisions, funding decisions and profit margins on firm value in banking companies listed on the Indonesian Stock Exchange. The population in this research is 46 banking companies registered on the IDX, with research samples from 26 companies with five years of observation and 145 samples. The data collection technique is in the form of documentation. The analysis technique in the research uses the SPSS application, which is used for descriptive statistics, multiple linear regression analysis, partial Tests, and determinant tests. The research results show that investment decisions have a positive and significant influence on firm value, funding decisions have a negative and significant influence on firm value, the profit margin has no influence on firm value of banking companies listed on the Indonesian Stock Exchange]]>
<![CDATA[The Effect of Accounting Knowledge, Business Experience and Work Motivation on the Perception of Financial Report Usage ]]>
<![CDATA[Ali, Fifitri]]>;
<![CDATA[Rahmadayanti , Vivin]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 4 (2024): December 2024 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59086/ijest.v3i4.410
<![CDATA[The purpose of this study was to examine the effect of work motivation, accounting knowledge and business experience on the use of accounting information for SMEs in Tegal Regency. This research is a type of quantitative research. The population used in this study was 385 SMEs in Tampan District. The sampling method used is purposive sampling. From these data obtained 118 respondents. The variables of this study consist of accounting knowledge, business experience), work motivation as independent variables, and perceptions of the use of financial statements as the dependent variable, with an ordinal measurement scale. The analytical method used is descriptive analysis, classical assumption test, multiple linear regression analysis, t test and coefficient of determination. The results of this study are accounting knowledge, business experience and work motivation have a significant effect on the perception of the use of financial reports.]]>
<![CDATA[Analysis of the Impact of Digitalisation of Devices, Digitalisation of Platforms and Digitalisation of Media on Perceptions of Online Shopping among Millennials and Gen-Z in Medan City ]]>
<![CDATA[Sanjaya, Arif]]>;
<![CDATA[Yurika, Yurika]]>;
<![CDATA[Sibarani, Hendra Jonathan]]>;
<![CDATA[Sipayung, Sari Mariahma Nova]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 1 (2024): March 2024 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59086/ijest.v3i1.428
<![CDATA[Digitalisation is currently one of the development and operation of a device, platform and media increasingly used by Millennials and Gen-Z to provide information or sell products. Product digitalisation is not only in marketing but also as a promotional medium to create consumption patterns of application users who are highly dependent on lifestyle changes and perceptions of online shopping applications. In this study using quantitative methods are research based on the philosophy of positivism, used to research on specific populations and samples. This study used 100 samples from Medan Helvetia district using cluster sampling method. The results of this study show that the digital devices have a positive and significant influence on the perception of online shopping, the platform digitalisation does not have a positive and significant influence on the perception of online shopping, the media digitalisation has a positive and insignificant influence on the perception of online shopping among millennials and gen-z in Medan City. Digitalisation in online shopping applications has a huge impact on the perception of online shopping application users because the information obtained becomes faster and there is an increase in customer consumptive patterns]]>
<![CDATA[The Influence of Audit Tenure, Audit Fee, Auditor Reputation, and Client Company Size on Audit Quality ]]>
<![CDATA[Fernandez, Stephanie]]>;
<![CDATA[Chan, Keline Ricca]]>;
<![CDATA[Salim, Kevin]]>;
<![CDATA[Sitepu, Wilsa Road Betterment]]>;
<![CDATA[Simanjuntak, Owen de pinto]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 1 (2024): March 2024 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59086/ijest.v3i1.430
<![CDATA[Audit quality is the most important consideration for users of audit reports because an assessment of the audit opinion by investors and potential investors will be provided. The opinion received will also not be qualified if the audited financial statements are not audited by an auditor who has audit quality, and the size of the company will not affect the quality of the audit. Thus, bad decisions can be taken by report users. Therefore, this research aims to examine the influence of audit quality on audit tenure, audit fees, auditor reputation, and client company size. The population that is the focus of the research is all manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2021 period. Sampling was carried out using quantitative descriptive methods, and based on established criteria, there were 67 manufacturing companies in the sample with an observation period of 3 years. Thus, the final sample size is 201. The research results state that audit tenure has no impact on audit quality, audit fees have no impact on audit quality, and auditor reputation also has no impact on audit quality]]>
<![CDATA[Effectiveness Of Online Transport Services: Service Attitude, Timeliness, And Price Appropriateness On Online Transport User Decisions In Medan City ]]>
<![CDATA[Sianturi, Andry Sevchenko Gatuso]]>;
<![CDATA[Sibarani, Hendra Jonathan]]>;
<![CDATA[Theodora, Eka Martyna]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 1 (2024): March 2024 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59086/ijest.v3i1.431
<![CDATA[Online transport services are one of the means of transport that has a level of comfort and safety that is in great demand today. Innovation in systems and services is one of the main attractions for application users to choose and use online transportation applications as a means of transportation that has affordability, service attitude and timeliness. In this study using quantitative methods, quantitative methods are research based on the philosophy of positivism, used to research on certain populations and samples. This study used 100 samples from Medan Labuhan District, using the cluster sampling method. The results of this study indicate that the service attitude variable has a t-statistics value of 6.249 > 1.66 and a p-value of 0.000, so service attitude has a positive and significant influence on decisions to use online transportation in Medan City. The timeliness variable has a t-statistics value of 0.784 < 1.66 and a p value of 0.433, so the timeliness does not have a positive and insignificant effect on the decision to use online transportation in Medan City, while the price appropriateness variable has a t-statistics value of 2.589 > 1.66 and a p value of 0.010, so the price suitability has a positive and significant effect on the decision to use online transportation in Medan City. With an Adjusted R. Square of 0.482 which can be interpreted that the variation in the online transportation usage decision variable can be explained by the service attitude variable, timeliness and price appropriateness by 48.2%, while the remaining 51.8% is explained by other variables outside of the variables studied]]>
<![CDATA[The Effect of Collecting Advertisement Tax, Restaurant Tax and Parking Tax on Makassar City Original Regional Income (PAD) ]]>
<![CDATA[Arman, Rifqah Zakiyah]]>;
<![CDATA[Haliah]]>;
<![CDATA[Nirwana]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 1 (2024): March 2024 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59086/ijest.v3i1.439
<![CDATA[This research aims to examine how the collection of rec tax, restaurant tax and parking tax influences the efforts of the city of Makassar to increase its regional natural income and the impact of tax collection on efforts to increase regional natural income (PAD). This research uses advertising tax contributions, restaurant tax contributions and parking tax contributions as independent variables. Meanwhile, the dependent variable in this research is local original income. The population in this study is government officials within the Makassar City revenue service. The sample will be selected using a purposive sampling technique. The data analysis method used is multiple linear analysis. The results of the regression test show that collection of advertising tax, restaurant tax and parking tax has a positive effect on increasing local revenue in Makassar City. This means that the higher the advertising tax collected, the greater the regional income will increase.]]>
