International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) is an open access, peer-reviewed, and refereed journal published by PT. ZILLZELL MEDIA PRIMA. The main objective of IJAMESC is to provide an intellectual platform for the international scholars. IJAMESC aims to promote interdisciplinary studies in accounting, management, economics and social science and become the leading journal in accounting, management, economics and social science in the world. The journal publishes research papers in the fields of: Accounting: Financial Accounting and Capital Markets, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Social and Environmental Accounting, and Islamic Accounting. Management: Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-Business, Knowledge Management, Corporate Governance, Management Information System, International Business, Business Ethics, Entrepreneurship, and Sustainability Economics: Macroeconomic, Microeconomic, Monetary, International Trade, Development Economic, Country-Specific Studies, Economic Policy Evaluations, and International Comparisons Social Sciences: Education, Law, Islamic Studies, Communication and Journalism, Political Science, Philosophy, Psychology, Sociology, History, Visual Arts, Public Administration, Population Studies, Library and Information Science, Human Right, and Tourism.
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<![CDATA[TOURISM GOVERNANCE IN CAMEROON AND THE CHALLENGES OF MODERNITY: AN OVERVIEW ]]>
<![CDATA[Dorothee Tsogo Akoa]]>;
<![CDATA[Marie Pierrette Nnomo]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.114
<![CDATA[This article looks at tourism governance in the light of the challenges of modernity. It is set against a rapidly changing global backdrop. In a world where today's realities are rapidly being overtaken by tomorrow's hazards, where modernity is replacing the classical. As tourism is part and parcel of this world of multiple uncertainties, the problem arises of how to adapt. So, looking at the case of Cameroon, we asked ourselves what kind of tourism governance is needed to meet the new challenges of modernity? The method we chose to answer this question was a documentary analysis, based on a review of the literature on the subject. The synthesis of the contributions consulted leads us to believe that a multi-stakeholder approach to tourism governance (public and private, central and local) would be better suited to meeting the challenges of modernity.]]>
<![CDATA[THE EFFECT OF HEXAGON FRAUD ON FINANCIAL STATEMENT FRAUD (STUDY OF BASIC MATERIAL SECTOR COMPANIES IN 2020-2022) ]]>
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Hesti Erviani Zulaecha]]>;
<![CDATA[Eko Sudarmanto]]>;
<![CDATA[Liyusabyte Ali]]>;
<![CDATA[Deniza Mukti]]>;
<![CDATA[Khoirunnisa Siregar]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.137
<![CDATA[Fraud cases have increased from year to year and the most detrimental is fraudulent financial statements and causing losses for the company and for user’s financial statements. This research aims to analyze the deep hexagon fraud factors detecting financial statement fraud in Basic Material sector companies registered in Indonesian Stock Exchange (BEI) for the 2020-2022 period. The population used was 93 companies basic materials sector listed on the Indonesian Stock Exchange. Purposive sampling method is the sampling method used in this research. The sample meeting the research criteria are 31 basic material companies with total observations of as many as 93. The data analysis method uses the logistic regression method with the help of an application EViews to carry out data testing. The results of this research are expected to provide better understanding of the factors that influence fraud reports on financial sector Basic Materials Company. Apart from that, the results of this research can also provide insights for companies and regulators in improving internal controls, actions prevention, and detection against financial statement fraud.]]>
<![CDATA[THE INFLUENCE OF AUDIT QUALITY, GOOD CORPORATE GOVERNANCE AND LIQUIDITY ON OPINION AUDIT GOING CONCERN CONSUMPTION GOODS COMPANIES REGISTERED ON THE IDX YEAR 2019-2021 ]]>
<![CDATA[Enda Noviyanti Simorangkir]]>;
<![CDATA[Darwin Wijaya]]>;
<![CDATA[Felixcyrus Ganily]]>;
<![CDATA[Angelina]]>;
<![CDATA[Putri Wahyuni]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.143
<![CDATA[Audit quality, good corporate leadership, and liquidity are factors influencing the acceptance of a concerned audit opinion. In this capital market, both large companies and small companies are listed. Companies large and small alike have assets. Large companies usually have more access than small companies. Large companies often get going concern audit opinions because of the ease of obtaining funds. This study aims to evaluate the effect of company size, audit quality, good company management, and liquidity on the concern audit opinions of consumer goods companies listed on the Indonesia Stock Exchange between 2019 and 2021.Financial report data is the source of data used in this study. This. This study analyzes consumer goods companies Registered on the Indonesia Stock Exchange from 2019 to 2021. During the 2019–2021 research period, a purposive sampling technique was used to select 61 companies. The results of the study show that the Audit Opinion of Going Concern Consumer Goods Companies Registered on the IDX for 2019-2021 is not affected by Audit Quality, Good Corporate Governance, and Liquidity. Data analysis was performed by logistic regression analysis in SPSS.]]>
<![CDATA[INFLUENCE OF DIVIDEND PAYOUT RATIO, DEBT TO EQUITY RATIO, DECISIONS INVESTMENT AND PROFITABILITY ON FOOD AND COMPANY VALUE DRINK WHICH REGISTERED IN EXCHANGE EFFECT INDONESIA PERIOD 2019 – 2022 ]]>
<![CDATA[Jessy Safitri Sitorus]]>;
<![CDATA[Beby Adilla]]>;
<![CDATA[Nursairah Dabutar]]>;
<![CDATA[Agnes Hesty Demak Panjaitan]]>;
<![CDATA[Wenny Anggeresia Ginting]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.157
<![CDATA[This study aims to determine the influence of Dividend Payouts Ratio, Debt To Equity Ratio, Decision investment, Profitability On the Company Value Population in study This is company consumption sub sector food and beverages for 2019 – 2022 listed on the Indonesia Stock Exchange (IDX) Which amount 31 company Based on research results and discussion about InfluenceDividend Payouts Ratio, Debt To Equity Ratio, Decision investment, Profitability On the Value of Food and Beverage Companies Registered on Exchange Effect Indonesia Period 2019 – 2022. Can concluded as following: Variable Dividend Payouts Ratio (X1),variable Decision Investment (X3), And Profitability variable (X4) does not have a significant effect on variable Mark Company(Y) on Company Food and Drink Which Registered in Exchange Effect Indonesia 2019 - 2022. Variable Debt to Equity Ratio (X2)influential in a way significant to Company Value (Y) variable in Food and Beverage Companies Which Listed on the Stock Exchange Indonesia 2019 - 2022. Based on results study and discussion Which has obtained that the independent variable (X) is Dividend Payout Ratio, Debt To Equity Ratio, Decision Investment, And Profitability No influential in a way simultaneous tovariable dependent (Y) to Mark Company in Food and Beverage Companies Listed on the Stock Exchange Indonesia Period 2019 -2022.]]>
<![CDATA[COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE BASED ON LIQUIDITY RATIO AND PROFITABILITY RATIO ]]>
<![CDATA[Prie Dewi Listanti]]>;
<![CDATA[Vira Aulia Gusfi]]>;
<![CDATA[Ulul Azmi]]>;
<![CDATA[Sri Hermuningsih]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.158
<![CDATA[This study aims to analyze the comparison of financial performance based on liquidity and profitability ratios. This research uses the Quantitative Descriptive method, namely by collecting, processing, analyzing and presenting data descriptively with samples of financial statements of PT. Indofood Sukses Makmur, Tbk (INDF) and PT. Mayora, Tbk (MYOR) in 2021-2022. From the analysis we have done, INDF and MYOR have no difficulty in paying off their short-term debt obligations. Profitability ratio of PT. Indofood Sukses Makmur, Tbk in 2020 to 2021 decreased and PT Mayora, Tbk in 2020 to 2021 increased, and in the calculation of ROA and ROE at PT. Indofood Sukses Makmur, Tbk showed a decrease in 2021–2022 while PT Mayora, Tbk experienced an increase. This means that there is an increase in management performance of PT Mayora, Tbk but there needs to be an increase in management performance at PT Indofood Sukses Makmur Tbk.]]>
<![CDATA[LIQUIDITY, PROFITABILITY, AND SOLVENCY: COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE ]]>
<![CDATA[Tri Purwanti]]>;
<![CDATA[Sry Wahyuni Hasan]]>;
<![CDATA[M.U. Falah]]>;
<![CDATA[Sri Hermuningsih]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.159
<![CDATA[This study aims to analyze the comparison of financial performance of PT Timah Tbk with PT Golden Energy Mines Tbk in terms of liquidity, profitability and solvency ratios. This type of research data is secondary data. Data collection techniques with literature and documentation. Data analysis used in liquidity ratio analysis consists of Current Ratio (CR), and Quick Ratio (QR), profitability consisting of Return on Asset (ROA) and Return On Equity (ROE), and solvency ratios namely Total Debt To Equity Ratio and Total Debt To Total Asset Ratio. The results showed that PT Timah has more ability to pay its short-term debt, more ability to pay its short-term debt that has been reduced by inventory when compared to PT Golden Energy Mines Tbk. PT Golden Energy Mines Tbk has more ability to obtain net profit after tax from total assets, more ability to obtain net profit after tax from total equity when compared to PT Timah Tbk. PT Timah Tbk has a lower level of debt risk and a lower level of debt risk when compared to PT Golden Energy Mines Tbk.]]>
<![CDATA[THE INFLUENCE OF WORK CLIMATE AND FATIGUE ON EMPLOYEE PERFORMANCE MEDAN SAMSAT WITH JOB SATISFACTION AS A MEDIATING VARIABLE IN NORTH MEDAN SAMSAT ]]>
<![CDATA[Tri Amelia Risa]]>;
<![CDATA[Wilchan Robain]]>;
<![CDATA[M. Chaerul Rizky]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.160
<![CDATA[This study focuses on analyzing job satisfaction in mediating work climate and burnout on employee performance. Aquantitative approach was chosen for this study, and the data source was obtained by distributing questionnaires to 74 employees at Samsat Medan Utara. Data analysis using Structural equation model (PLS-SEM). The results showed that in North Medan Samsat, the work environment directly impacts job satisfaction. At the North Medan Samsat, the work environment directly affects employee performance. Directly, burnout does not affect employee job satisfaction at the North Medan Samsat. Job satisfaction directly affects employee performance at the North Medan Samsat. Job satisfaction directly affects employee performance at the North Medan Samsat. At the North Medan Samsat, job satisfaction indirectly moderates the effect of work climate on employee performance. At the North Medan Samsat, job satisfaction does not significantly moderate the impact of burnout on employee performance.]]>
<![CDATA[ANALYSIS OF THE APPLICATION OF MALCOLM BALDRIGE CRITERIA (MBCFPE) TO BUSINESS ACTORS IN INDONESIA ]]>
<![CDATA[Vira Aulia Gusfi]]>;
<![CDATA[Ulul Azmi]]>;
<![CDATA[Prie Dewi Listanti]]>;
<![CDATA[Kusuma Chandra Kirana]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.161
<![CDATA[This research explores the challenges and opportunities for Micro, Small and Medium Enterprises (MSMEs) in Indonesia, focusing on the implementation of the Malcolm Baldrige Criteria for Performance Excellence. Although the MSME sector in Indonesia is very large, limited capital, access to technology, and market reach hinder their competitiveness against larger companies. Along with that, the proliferation of online media adds complexity to the business landscape, demanding rapid adaptation. Strategic human resource management is emerging as a critical factor for long-term organizational development. The research uses the Malcolm Baldrige Award as a benchmark for performance appraisal, which includes leadership, strategic planning, customer focus, measurement and analysis, workforce focus, process management, and results. The study sampled six businesses, revealing the varying impact of these criteria on their performance. Key findings highlight the key role of leadership and customer-focus in influencing MSME outcomes, while other criteria show mixed and sometimes less significant effects. Full implementation challenges include a lack of a clear vision-mission statement, lack of organizational structure, and limited emphasis on product innovation. The research concludes with recommendations for MSMEs in Indonesia, emphasizing the importance of developing a clear vision, improving organizational structure, and increasing focus on innovation. These findings provide deep insight into the dynamics of MSMEs and offer strategic direction to navigate Indonesia's evolving business landscape.]]>
<![CDATA[THE EFFECT OF RETURN ON ASSETS, CURRENT RATIO, DEBT TO TOTAL ASSETS RATIO, DEBT TO EQUITY RATIO ON DIVIDEND POLICY ]]>
<![CDATA[Sari Dewi R Silaban]]>;
<![CDATA[Mitraya Banjarnahor]]>;
<![CDATA[Norsalita Aritonang]]>;
<![CDATA[Jessy Safitri Sitorus]]>;
<![CDATA[Wenny Anggeresia Ginting]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.162
<![CDATA[The purpose of this study was to determine the effect of Return On Asset (ROA), Current Ratio, Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER) on Dividend Policy in Consumer Goods Sector Manufacturing companies in Indonesia Stock Exchange. The research method in this study is quantitative, which uses secondary data because data collection comes from existing records at the company. The population in this study were all consumer goods sector companies on the Indonesia Stock Exchange, totaling 75 companies in 2019-2022. The sampling technique used is purposive sampling. The sample used was 20 companies in 4 years. The data analysis technique used is the classic assumption test and multiple linear analysis with the help of the SPSS 21 application. The results of this study show that Return On Asset (ROA), Current Ratio, Debt To Asset Ratio (DAR), and Debt To Equity Ratio (DER) simultaneously affect Dividend Policy. Partially, Return On Asset and Current Ratio have no significant effect on Dividend Policy, Debt To Asset Ratio (DAR) has a positive and significant effect on Dividend Policy, Debt to Equity Ratio (DER) has a negative and significant effect on Dividend Policy.]]>
<![CDATA[FINANCIAL REPORTING FRAUD: AUDIT COMMITTEE AS MODERATION ]]>
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Epekele Wisdom]]>;
<![CDATA[Dirvi Surya Abbas]]>;
<![CDATA[Alvina Anggraini]]>;
<![CDATA[Gadis Ayu Rizky Darmala]]>;
<![CDATA[Elsa Audia Utami]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.163
<![CDATA[This study aims to investigate the influence of the audit committee in moderating the association between financial targets, financial stability, changes in directors, ineffective supervision, optimal conditions of the company, changes in auditors, the CEO's photograph, government projects, political connections, and managerial ownership on financial statement fraud. When examining instances of financial statement fraud, it is important to take into account the involvement of the audit committee in addition to other variables. The Beneish M-Score Model is used to quantify financial statement fraud. The study focuses on analyzing a sample of 49 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) between 2020 - 2021. The analysis employs panel data regression analysis with 98 units, utilizing the EViews 13 analytical tool to test the hypothesis. The findings of this study indicate that a company's financial target significantly impacts the likelihood of financial statement fraud. Factors such as financial stability, changes in directors, monitoring, the company's ideal condition, changes in auditors, CEO photographs, government projects, political connections, and managerial ownership do not affect the likelihood of financial statement fraud. The presence of an audit committee has a moderating effect on the occurrence of financial statement fraud as each independent variable becomes less influential. ]]>
