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 JOB ROTATION ON IMPROVING QUALITY OF SERVICE AN EMPIRICAL STUDY AT AL-SADR TEACHING HOSPITAL IN NAJAF AL-ASHRAF ]]>
<![CDATA[Kadhim Thaer Younus]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i2.169
<![CDATA[The aim of the current study is to determine level of influence job rotation on service quality. The study was applied at Al-Sadr Teaching Hospital on a sample of (85) individuals, based on a questionnaire form, from which (80) questionnaires were retrieved, and (78) questionnaires were valid for testing after excluding (2) unsuitable questionnaires for testing. Due to the nature of the work of the researched organization, the study problem was embodied in the extent to which it is possible to apply the concept of job rotation in its four dimensions (training, job descriptions, functional development, systems and procedures) and the level of reflection of its results on the quality of service provided to patients. Based on the results of the study, The researcher reached several conclusions, the most important of which are: that there is a significant effect of job rotation on the quality of service at a rate of (94.4%) percent. Finally, the study presented a number of recommendations to improve the quality of service in the hospital, the first of which is employing the concept of job rotation and spreading its culture by adopting it as a fixed policy in the hospital to improve the level of service for all patients.]]>
<![CDATA[ROLE OF MODERATION OF THE INTERNAL CONTROL SYSTEMS OF THE GOVERNMENT TO STRENGTHEN THE IMPACT OF REGULATIONS ON THE SECURITY OF GOVERNMENT'S WORK AND SERVICES (LKPPS) TO THE ACCOUNTABILITY OF GOODS AND SERVICES (STUDY AT THE PROCUREMENT OFFICE OF BANTEN PROVINCE) ]]>
<![CDATA[Elnanda Putri, Elen]]>;
<![CDATA[Zulfikar, Rudi]]>;
<![CDATA[Mulyadi, Roza]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i2.181
<![CDATA[The aim of this research is to determine the influence of regulations on the accountability of goods and services procurement at the Goods and Services Procurement Bureau in Banten Province and to find out whether the Government's Internal Control System can moderate regulations on the accountability of goods and services procurement at the Goods and Services Procurement Bureau in Banten Province. The analytical method used in this research is a quantitative method. The data collection method used a questionnaire with a total of 60 respondents. Data analysis in this research uses Partial Least Square analysis via SmartPLS 3.0 software. The results of statistical tests show that there is a positive and significant influence of Government Goods and Services Procurement Policy Institution Regulations on accountability, the Government Internal Control System can moderate and significant influence of Government Goods and Services Procurement Policy Institution regulations on accountability.]]>
<![CDATA[ANALYSIS OF FACTORS THAT INFLUENCE CONSUMER DECISIONS IN PURCHASING PRODUCTS ONLINE AT SHOPEE (CASE STUDY OF FEB STUDENTS OF BANDAR LAMPUNG UNIVERSITY) ]]>
<![CDATA[Chelsea Natalia Pohan]]>;
<![CDATA[Herry Goenawan Soedarsa]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i2.188
<![CDATA[The e-commerce industry is now growing rapidly in Indonesia. This is reinforced by the number of e-commerce that now dominates the Indonesian market. The large number of e-commerce in Indonesia means that consumer shopping habits have changed in this digital era and globalization. The purpose of this study is to determine the influence of cultural factors and social factors on consumer decisions in purchasing products online at Shopee. The research method used is quantitative research that uses quantitative and statistical data analysis techniques, with the main aim of testing hypotheses that have been determined by using multiple Linear Regression Test, Determination Coefficient Test, T Test, and F Test. The population and sample are students of the Faculty of Economics and Business, Bandar Lampung University, totaling 100 people. Based on the results of the study, it shows that cultural factors and social factors have a positive and significant influence on product purchase decisions online at Shopee. This shows that cultural factors and social factors simultaneously influence purchasing decisions.]]>
<![CDATA[THE EFFECT OF TRAINING AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR ON EMPLOYEE PERFORMANCE CLARION BREAD AND CAKE LAMPUNG ]]>
<![CDATA[Kurniawan Pratama]]>;
<![CDATA[Hepiana Patmarina]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i2.189
<![CDATA[The main purpose of this study is to identify the effect of training on employee performance, identify the influence of organizational citizenship behavior (OCB) on employee performance and identify the impact of training and organizational citizenship behavior (OCB) on employee performance. The quantitative method applied here using a saturated sampling technique involved all members of the population, considering the limited sample size of the study, researchers selected 60 participants from Clarion bread and cake Lampung employees. Windows version 25 of SPSS is used for data analysis. Multiple linear regression tests, reliability and validity tests, hypothesis tests (partial T tests) and (simultaneous F tests), and coefficients of determination are some of the tests performed. The data collection is collected through a google form questionnaire. The findings of this study show that training has a considerable positive influence in partially improving employee performance (t-test), and shows that organizational citizenship behavior has a considerable positive influence in partially improving employee performance (t-test). Then simultaneous testing of training and organizational citizenship behavior (Test F) also showed a significant effect on employee performance.]]>
<![CDATA[THE IMPACT OF FINANCIAL STATEMENT FRAUD THROUGH THE FRAUD HEXAGON ON CONSUMER CYCLICALS SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE IN 2020-2022 ]]>
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Hamdani]]>;
<![CDATA[Galang Reza Firdaus Budiutomo]]>;
<![CDATA[Yola Dyfa Meisari]]>;
<![CDATA[Helen Retno Wulandari]]>;
<![CDATA[Thorik Satria Ilmi]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i2.201
<![CDATA[The objective of this study is to collect empirical evidence regarding the Factors in the Fraud Hexagon Theory that can be used to detect financial statement fraud. The case study of the Consumer Cyclical Sector on the IDX in the range of 2020-2022 is used in testing the Fraud Score model. In this analysis, 89 Consumer Cyclicals companies serve as samples, purposeful sampling is used to select samples, in this study, financial statement fraud (KLK) is the dependent variable. The independent variables used are financial targets, financial stability, external pressure, CEO education, political connections, state-owned enterprises, external auditors, rationalization, and CEO duality. EViews version 13 testing software was used for data analysis of multiple linear regression analysis. This study shows that financial statement fraud is significantly influenced by external pressure and rationalization. There is no statistically significant correlation between financial objectives, financial stability, and rationalization.]]>
<![CDATA[ANALYSIS OF SUPPORTING AND HINDER FACTORS IN IMPROVING HUMAN RESOURCE COMPETENCE AT PALANGKA RAYA UNIVERSITY ]]>
<![CDATA[Nurlia Eka Damayanti]]>;
<![CDATA[Dhina Sri Widyaningsih]]>;
<![CDATA[Aprilita]]>;
<![CDATA[Sanjayanto Nugroho]]>;
<![CDATA[Olivia Winda Ony Panjaitan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i2.202
<![CDATA[This study provides a concise overview of Palangka Raya University (UPR), a state university founded in 1963. UPR, operating as a Public Service Agency, has implemented strategic changes in response to financial management adjustments, particularly focusing on elevating the quality of higher education lecturers. The research evaluates UPR's performance over the last five years, resulting in the identification of five key business strategies. Examining UPR's human resources, the study outlines the organizational structure, emphasizing teaching staff and education personnel. In 2022, an analysis of lecturers' academic positions, space class, and gender distribution highlights the diversity within the university. Additionally, education personnel are scrutinized based on gender, age, years of service, and rank, providing a comprehensive insight into UPR's human resources landscape. Descriptive analysis pinpoints supporting factors, such as the competency certification process and research roadmaps, and inhibiting factors, including a lack of leadership synergy and lecturer awareness. Budgetary constraints, insufficient person-in-charge roles, and a lack of specific strategies are identified as obstacles. The research concludes with actionable recommendations to enhance human resource quality at UPR, emphasizing skills development, government support, reward systems, and the cultivation of professional attitudes and personality maturity. These strategies aim to foster a more productive and inclusive work environment in alignment with UPR's vision of producing competitive and morally grounded human resources.]]>
<![CDATA[THE EFFECT OF DISCOUNTS AND SCARCITY MESSAGES ON IMPULSE BUYING IN SKINTIFIC CONSUMERS THROUGH LIVE SHOPEE (CASE STUDY OF FEB STUDENTS OF BANDAR LAMPUNG UNIVERSITY) ]]>
<![CDATA[Erika Lucas]]>;
<![CDATA[Ardansyah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i2.203
<![CDATA[Shopee is a corporation in the field of electronic shopping. One of the beauty brands that attracts attention from Shopee users is Skintific. Skintific often holds flash sales in the form of discounts or discounts when live Shopee. This is what causes impulsiveness in buyers. This research aims to find out the impact of discounts and scarcity messages on impulse buying on Skintific consumers through live Shopee. This research uses associative research type, applying quantitative descriptive methods. The sample used in this research was 100 students of the Faculty of Economics and Business, Bandar Lampung University. The data in this study was taken using questionnaires. The research data that has been collected is then analyzed by applying multiple linear regression using the SPSS for windows application. Research findings show that rebates partially affect impulse buying. Research findings also show that scarcity messages partially affect impulse buying. While rebates and scarcity messages affect impulse buying simultaneously.]]>
<![CDATA[NON-CYCLICAL INDUSTRIAL PERFORMANCE IN INDONESIA: THE MODERATION OF AUDIT QUALITY ]]>
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Daniel Rahandri]]>;
<![CDATA[Mochammad Farid Fadillah]]>;
<![CDATA[Siti Nurhaliza]]>;
<![CDATA[Aisyah Sholikhati]]>;
<![CDATA[Ika Wulandini]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i2.204
<![CDATA[This study aims to analyze the factors of hexagon fraud in detecting financial statement fraud in non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022. Based on the purposive sampling method, the number of companies sampled in this study was 33 research criteria of non-cyclical companies with a total of 66 observations. The results of this study found that the element of pressure proxied by government projects had a significant effect on fraudulent financial statements. Meanwhile, financial targets, financial stability, changes in directors, ineffective monitoring, change in auditors, frequent number of CEO's pictures, political connections, state-owned enterprises, and audit opinions have no significant effect on fraudulent financial reports in non-cyclicals sector companies listed on the IDX 2020-2021.]]>
<![CDATA[FACTORS INFLUENCING PURCHASING DECISIONS ON NIKE SHOES (CASE STUDY OF FEB STUDENTS OF BANDAR LAMPUNG UNIVERSITY) ]]>
<![CDATA[Refael Gustiawan]]>;
<![CDATA[Herry Goenawan Soedarsa]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i2.205
<![CDATA[The shoe market is currently experiencing increased competition. Each brand creates high-quality sneakers. The shoe brand "NIKE" is very popular. The purpose of this study showed the impact of motivational and perceptual variables on Nike shoe purchases. The analysis in this study is quantitative and descriptive. 100 students of the Faculty of Economics and Business, Bandar Lampung University were selected as research samples. Data collection techniques using questionnaires use multiple linear regression to test the data collected. The results of the study concluded that the decision to buy Nike shoes was significantly influenced by motivational variables. In addition, Nike shoe purchase decisions are significantly influenced by perceptual variables. And overall, it can be concluded that the decision to buy Nike shoes is influenced by both variables, namely motivation and perception.]]>
<![CDATA[IMPLEMENTATION OF BALANCED SCORECARD AT PT. MB ]]>
<![CDATA[Randi Lukmanto]]>;
<![CDATA[Dwi Bakti Iriantini]]>;
<![CDATA[Indahwati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i2.206
<![CDATA[This study aims to determine the performance of PT. MB uses a balanced scorecard approach. Primary data were obtained from questionnaires using the nonprobability sampling purposive sampling method. Data obtained from customers and employees of PT. MB. Secondary data obtained from the financial statements of PT. MB period 2020 to 2022. The population is all customers and employees of PT. MB. The samples used were 94 samples for customers and 72 samples for employees. The data analysis method uses descriptive statistical test techniques. To determine the level of customer and employee satisfaction scores using factor analysis. The results of the balanced scorecard study on a financial perspective have an average performance from 2020 to 2022 for ROA has an average of 3.18%, ROE 3%, and NPM 2.30%. From a customer perspective, it is measured through a questionnaire with an average customer satisfaction level of 3,559. Customer acquisition costs have averaged $3.35. Consumer profitability has an average value of 3.10%. In the internal business process preceptive, the AETR ratio has an average of 11.55%. The time cycle of availability of goods has an actual time of 8.09. Sales order cancellation 0.8%. From a growth and learning perspective, the average employee productivity rate is 0.39%. Employee training has an average of 66.67%. And the level of employee satisfaction showed an average of 3,108.]]>
