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[THE INFLUENCE OF SERVICE QUALITY AND IMPLEMENTATION OF PUBLIC RELATIONS CUSTOMER SATISFACTION ON SERVICE RECIPIENT SATISFACTION AT THE YOGYAKARTA COURT OFFICE ]]>
<![CDATA[Anna Sulistyawati]]>;
<![CDATA[Rita Listiyanti]]>
<![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.v2i1.164
<![CDATA[The objectives of this research include: (1) To determine the magnitude of the influence of information quality on the satisfaction of people receiving services at the Yogyakarta Religious Court Office. (2) To determine the magnitude of the influence of the implementation of Public Relations consumer satisfaction on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (3) To determine the magnitude of the influence of the implementation of consumer satisfaction, public relations, consumer satisfaction and service quality on the satisfaction of the community receiving services at the Yogyakarta Religious Court Office. This type of research is quantitative research. The population in this study were all service recipients at the Yogyakarta Religious Court Office. The sampling technique used simple random sampling technique with a sample size of 100 people. The data collection technique in this research uses a questionnaire. The data analysis technique uses multiple regression analysis. Based on the findings and data analysis carried out in the previous chapter, the following conclusions can be drawn: (1) The implementation of consumer satisfaction public relations has a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (2) Service quality has a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (3) The quality of information and the quality of service have a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. The variables quality of information and quality of service influence public satisfaction by 30.9%, while the remaining 69.1% is influenced by other variables outside the research.]]>
<![CDATA[THE INFLUENCE OF WORK DISCIPLINE, PHYSICAL WORK ENVIRONMENT AND CAREER DEVELOPMENT ON AFFECTIVE COMMITMENT WITH EXTRINSIC MOTIVATION AS AN INTERVENING VARIABLE IN THE DEPARTMENT OF LABOR AND SPECIAL REGION TRANSMIGRATION YOGYAKARTA ]]>
<![CDATA[Irfan Bimantoro]]>;
<![CDATA[Prayeti]]>;
<![CDATA[Gendro Wiyono]]>
<![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.v2i1.165
<![CDATA[This research aims to analyze the influence of work discipline, physical work environment and career development on affective commitment with extrinsic motivation as an intervening variable in the Yogyakarta Special Region Manpower and Transmigration Service. The subjects and objects in this research were all employees at the Yogyakarta Special Region Manpower and Transmigration Service, namely 100 respondents. This type of research uses quantitative techniques and data processing techniques in research using SmartPLS 3.3.3. Work Discipline Has No Effect on Extrinsic Motivation with a Parameter Coefficient (Original Sample) of 0.095, with a t-statistic value of 1.347 and a p-value of 0.179. With a p-value > 0.05. The physical work environment has a significant effect on Extrinsic Motivation, having a Parameter Coefficient (Original Sample) of 0.501 with a t-statistic value of 5.684 and a p-value of 0.000. With a p-value < 0.05. Career Development has a significant effect on Extrinsic Motivation. Has a Parameter Coefficient (Original Sample) of 0.368 with a t-statistic value of 4.373 and a p-value of 0.000<0.05. Work Discipline has a significant effect on Affective Commitment having a Parameter Coefficient (Original Sample) of 0.305, with a t-statistic value of 2.956 and a p-value of 0.003<0.05. Career Development has no effect on Affective Commitment having a Parameter Coefficient (Original Sample) of 0.255 with a t-statistical value of 1.909 and a p-value of 0.057>0.05. Extrinsic Motivation (Y2) has no effect on Affective Commitment, having a Parameter Coefficient (Original Sample) of 0.187 with a t-statistical value of 1.166 and a p-value of 0.244> 0.05.]]>
<![CDATA[FINANCIAL MANAGEMENT ACCOUNTABILITY IN THE PERSPECTIVE OF SHARI’AH ENTERPRISE THEORY ]]>
<![CDATA[Nadhilah Amaliah Liwan]]>;
<![CDATA[Memen Suwandi]]>;
<![CDATA[Lince Bulutoding]]>
<![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.v2i1.167
<![CDATA[Shari'ah Enterprise Theory (SET) is a theory that explains accountability not only to stakeholders but to wider stakeholders, namely God, humans, and nature. The purpose of this study is to examine financial management accountability in the perspective of Shari`ah Enterprise Theory at the Ministry of Religion of East Luwu Regency. This study uses a phenomenological approach with qualitative methods that rely on data in the form of text and images to understand meaning. The results of the study show that the financial management of the Ministry of Religion of the East Luwu Regency in managing its finances has fulfilled the principles of accountability and good governance which can be seen from the planning process to reporting and accountability carried out based on the provisions and regulations in force. In addition, the Ministry of Religion of East Luwu Regency has instilled spiritual values in managing state finances by being aware of accountability to Allah, humans and nature in accordance with the principles of the shari`ah enterprise theory.]]>
<![CDATA[UNDERPRICING SIGNALS: EXPLOITATION OF DAR VARIABLES (DEBT TO ASSET RATIO) ]]>
<![CDATA[Jufri Yandes]]>
<![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.v2i1.168
<![CDATA[The analysis of DAR (Debt to Asset Ratio) associated with the level of underpricing movement is the main focus in this study process. This study adopts a quantitative approach and relies on secondary data with a focus on explanatory research. The utilisation of purposive sampling method in sample selection allows the study to focus on 77 issuers over a significant period from 2021 to 2022. The uniqueness of this study lies in the use of the latest data and a sample that reflects the situation during the period. In analysing the data, linear regression with the support of EViews software is used as the main tool to test the hypothesis. The data source is obtained from the information of companies conducting initial public offerings and accessed through the Indonesia Stock Exchange website. The calculation results show a significant impact of the DAR variable on the level of movement of IPO stock underpricing. The positive coefficient on the DAR variable indicates that an increase in the DAR value has the potential to increase the level of movement of IPO stock underpricing, and vice versa.]]>
<![CDATA[THE EFFECT OF INTERNAL COMMUNICATION, RESPONSIBILITY, AND WORK LOYALTY ON EMPLOYEE PERFORMANCE ]]>
<![CDATA[Riski Ulan Sari]]>;
<![CDATA[Januar Eky Pambudi]]>
<![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.v2i1.170
<![CDATA[This study aims to determine the influence of Internal Communication, Responsibility, and Loyalty on Employee Performance at Daar-Huda Islamic Boarding School. The sample of this study amounted to 60 respondents with a descriptive approach using quantitative methods, with the help of SPSS software version 26. Sampling using saturated sampling techniques using the entire population as a sample. The results showed that: 1) Internal Communication has a positive and significant effect on Employee Performance. 2) Responsibility has a positive and significant effect on Employee Performance. 3) Work Loyalty has a positive and significant effect on Employee Performance. 4) Internal Communication, Responsibility and Work Loyalty have a positive and significant effect on employee performance. The implications of this study show that Internal Communication, Responsibility and Work Loyalty can improve Employee Performance at Daar El-Huda Islamic Boarding School.]]>
<![CDATA[THE INFLUENCE OF LEADERSHIP STYLE AND WORK ENVIRONMENT ON THE PERFORMANCE OF LG BANDAR LAMPUNG RESTAURANT EMPLOYEES ]]>
<![CDATA[Novia Nafa Wilona]]>;
<![CDATA[Defrizal Defrizal]]>
<![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.v2i1.171
<![CDATA[The success and sustainability of activities within a company to produce the desired results, depends on the human resources that exist within the company itself. This study was conducted to find out whether there is an influence of leadership style on employee performance, whether the work environment affects employee performance, and whether there is an influence of leadership style and work environment on employee performance of LG Bandar Lampung Restaurant. The method in this study uses a quantitative approach and SPSS program version 25 as a tool to analyze data. The independent variables in this study are Leadership Style (X1) and Work Environment (X2), while the dependent variable is Performance (Y). The population and sample are employees of LG Bandar Lampung Restaurant which amounted to 30 people. This study proves that partially leadership style does not have a significant influence on employee performance variables. While work environment variables have a positive influence on employee performance variables. Simultaneously, variable X (leadership style and work environment) together affect variable Y (employee performance).]]>
<![CDATA[THE INFLUENCE OF THE RECRUITMENT AND SELECTION PROCESS ON EMPLOYEE PERFORMANCE AT DEANDRA BATIK TULIS LAMPUNG ]]>
<![CDATA[Anissa Putri Sarasati]]>;
<![CDATA[Defrizal Defrizal]]>
<![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.v2i1.172
<![CDATA[The purpose of this study was to determine the extent of the recruitment and selection process for employee performance at Deandra Batik Tulis Lampung. This study used a quantitative approach using questionnaire or questionnaire methods. This study used primary data. Primary data is data generated from questionnaires that have been filled out completely and distributed to all employees, in this case Deandra Batik Tulis Lampung company owner in Lampung and employees totaling 39 people ranging from pattern making, polishing and repair. Recruitment and selection research on hypothesis testing partially shows the presence of significant influence on the performance of Deandra Batik Tulis Lampung employees. Furthermore, together the variables of selection and recruitment of employees affect employee performance together.]]>
<![CDATA[THE INFLUENCE OF TEAMWORK AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT BANDAR LAMPUNG UNIVERSITY ]]>
<![CDATA[Cecilia Priscilla Natalie]]>;
<![CDATA[Iskandar Ali Alam]]>
<![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.v2i1.173
<![CDATA[The role of employees is very important to determine the success of the institution. It is regularly necessary to evaluate the performance of each employee to ensure that they have completed the job with enough responsibility and commensurate with what is expected by the institution. This study intends to see the effect of teamwork and work discipline on employee performance at Bandar Lampung University. This research is quantitative research. Data collection techniques use questionnaire or questionnaire methods. The sample in this study was 32 employees of Bandar Lampung University. The data analysis method uses the help of IBM SPSS Version 25 software. The results of this study explain that: 1). Teamwork does not have a significant effect on employee performance at Bandar Lampung University. 2). Work discipline in this study has a positive and significant effect on employee performance at Bandar Lampung University.]]>
<![CDATA[THE INFLUENCE OF PRICE, QUALITY, AND RISK PERCEPTION ON BUYING INTEREST IN ALFAMART PRIVATE LABEL PRODUCTS IN BANDAR LAMPUNG ]]>
<![CDATA[Pupung Dzulhijatussarah]]>;
<![CDATA[Defrizal Defrizal]]>
<![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.v2i1.174
<![CDATA[In the current 4.0 era, retailers are starting to be required to provide various product needs that are of high quality, appropriate prices, and have more value. One of them is Alfamart which innovates to package products with its own brand (private label products). This study used quantitative methods, involving 100 respondents as a sample. During this process, the instruments in the study were tested for validity and reliability. Followed by the classic assumption test consisting of a normality test and a multicollinearity test. Furthermore, conducting a hypothesis test includes multiple linear regression analysis, coefficient of determination (R2), t test and f test. The results of this study are PH variables (price perception) have a negative and insignificant effect on buying interest in private label products, while PK (quality perception) and PR (risk perception) have a positive and significant effect on buying interest in private label products. Then price perception, quality perception and risk perception together simultaneously affect the buying interest of private label products. Therefore, Alfamart should continue to maintain competitive prices to ensure that the prices set reflect the value of the products the company offers. And the products meet the quality standards desired by consumers. If consumers are satisfied with the products sold, trust in the product will increase, and will reduce the impact of consumer concerns on the products that have been purchased.]]>
<![CDATA[THE INFLUENCE OF HEDONIC LIFESTYLE AND EMOTIONAL INTELLIGENCE ON STUDENT FINANCIAL BEHAVIOR ]]>
<![CDATA[Sindy Wahyuni]]>;
<![CDATA[Habibburahman]]>
<![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.v2i1.175
<![CDATA[Today's lifestyle has become more dominant than just meeting basic needs. Most of the younger generation and college students spend money to fulfill their desires and pleasures by shopping without considering the benefits. This dynamic is influenced by environmental factors, both internal and external as well as technological advances. The purpose of this study is to analyze whether hedonic lifestyle and emotional intelligence are related to the financial behavior of FEB students of Bandar Lampung University (UBL). The sample in this study amounted to 72 students calculated by the Slovin formula. Data analysis is carried out through validity tests, reliability tests, descriptive statistics, multiple linear regression analysis, T tests, F tests, and coefficients of determination. The research findings explained that hedonic lifestyles did not significantly affect students' financial behavior, while emotional intelligence significantly influenced their financial behavior. Taken together or simultaneously, hedonic lifestyle and emotional intelligence have a significant effect on students' financial behavior.]]>
