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[ANALYSIS OF EXPENDITURE BUDGET PERFORMANCE IN THE BUDGET REALIZATION REPORT DPRD SECRETARIAT OF SOUTH KALIMANTAN PROVINCE ]]>
<![CDATA[Hikmahwati]]>;
<![CDATA[Raudatul Jennah]]>;
<![CDATA[Rizky Amelia]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i3.176
<![CDATA[The Budget Realization Report presents a budget report, which shows how resources are allocated and used. This research aims to determine the performance of the expenditure budget in the budget realization report. This research was conducted at the DPRD Secretariat of Kalimantan Selatan Province. The type of research used is quantitative descriptive research. The data used is the 2019-2021 budget. The performance of the spending budget is measured using spending variance analysis, spending harmony analysis, efficiency ratios, and spending effectiveness. Then, analyze the problems that occur with the performance of the expenditure budget to produce conclusions from the results of the analysis carried out and provide suggestions. The research results show that the comparison of budget and actual expenditure using expenditure variance analysis in 2019-2021 has good budget performance because actual expenditure does not exceed the budget. If seen from the analysis of the harmony of operating expenditure, 2019 had a good performance, while in 2020 and 2021 the budget performance was not equal, because it exceeded the specified proportion. Meanwhile, the 2019-2021 capital expenditure harmony analysis performed well, because the proportion value was no more than 5-20%. The efficiency ratio for 2019-2021 shows efficiency because the expenditure criteria achieved are less than 100%. Meanwhile, the effectiveness ratio for 2019-2021 shows that it is effective because the criteria achieved are more than 100%.]]>
<![CDATA[THE IMPACT OF ELECTRONIC HUMAN RESOURCE MANAGEMENT STRATEGIES ON ORGANIZATIONAL FLEXIBILITY ]]>
<![CDATA[Hasan Fadhil Al Husseini]]>;
<![CDATA[Amer Abed Kareem Al-Thabhawee]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i3.200
<![CDATA[Through a theoretical framework, this study aimed to identify definitions of Organizational Flexibility by covering the definitions proposed by many researchers and trying to reach a new definition. Previous studies have identified many benefits that can be achieved using organizational resilience in organizations. In addition, this study summarized these benefits and identified the most frequently mentioned benefits through a review of previous studies. The study measured the impact of Electronic Human Resource Management Strategies on (OF) in Iraqi pharmaceutical companies through a service of 180 employees in 20 Iraqi companies producing human drugs Partial Covariance-Based Structural Equation Modeling (CB-SEM) were used in the statistical program (Smart PLS (version 4.0.8.9) as a statistical method for data analysis. The results of the study showed a significant effect of E-HRMS on (OF)in Iraqi pharmaceutical companies and the highest level of (OF) in Iraqi pharmaceutical companies. The most important recommendation for this study was that if organizations want to encourage the adoption of new work methods such as (OF), there must be a link between employee’s incentives and employee learning for this new technological skill.]]>
<![CDATA[HOW FRAUD HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN ENERGY SECTOR COMPANIES? ]]>
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Hamdani]]>;
<![CDATA[Hustna Dara Sarra]]>;
<![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. 3 (2024): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i3.230
<![CDATA[Financial statement fraud is a discrepancy between the application of accounting principles and the preparation of financial statements with the aim of deceiving users of financial statements This study aims to analyze the effect of Hexagon Fraud on financial statement fraud. There are 10 variables used, namely financial targets, financial stability, change of directors, monitoring, ideal condition of the company, change of auditor, photo of the CEO, government projects, political connections, managerial ownership. Financial statement fraud is measured using the Beneish M-Score Model. The samples in this study are energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021 with the number of samples used being 50 companies with 100 units of analysis taken based on the purposive sampling method. Data analysis in this study used panel data regression analysis with the EViews 13 analysis tool. The results of this study show that a company's Financial Target has an influence on the potential for financial statement fraud. Meanwhile, financial stability, change of directors, monitoring, ideal condition of the company, change of auditor, CEO photo, government projects, political connections, managerial ownership have no influence on the potential for financial statement fraud.]]>
<![CDATA[CAN AUDIT QUALITY MODERATE THE FRAUD HEXAGON ON FINANCIAL REPORT FRAUD IN CONSUMER CYCLICALS SECTOR? ]]>
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Dewi Rachmania]]>;
<![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. 3 (2024): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i3.231
<![CDATA[The goal of the present study is to collect empirical evidence regarding the Factors in The Hexagon Theory of Fraud that. able detect fraudulent financial statements 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, Fraud with financial statements (KLK) is a dependent factor in this investigation.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. analysis of multiple linear regression . Audit quality is able to moderate the impact of ROA, ACHANGE, LEV, RAS and Ceodual on the potential for falsified accounts payable. Although audit quality cannot lessen the impact of CEO education, political connections, SOE, government projects, on indications of fraud on financial statements.]]>
<![CDATA[JOB HOPPING BEHAVIOR IN MILLENNIALS ]]>
<![CDATA[Didin Hikmah Perkasa]]>;
<![CDATA[Setiyo Purwanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i3.232
<![CDATA[This study aims to analyze the Effect of Job Satisfaction on Employee Loyalty and Job Hopping Behavior or changing jobs in the Millennial Generation in Jakarta. The object of research was carried out to employees of fast food restaurants in Jakarta. The research design used a causal quantitative research design. The population in this study was millennial employees who worked in fast food restaurants as many as 100 people, while the sample used was as many as 100 people using non-probability sampling with jenu sampling techniques. The data collection method uses the survey method, with the research instrument being a questionnaire. Data analysis methods using SEM Pls test outer model, inner model and hypothesis test. The first stage determines the indicators for each variable. The second stage tests the validity and reliability of each variable studied. The results of this study prove that job satisfaction and job loyalty negatively affect job hopping behavior. While job satisfaction has a positive effect on job loyalty.]]>
<![CDATA[FACTORS AFFECTING THE WELFARE OF ONLINE DRIVERS IN BANDAR LAMPUNG CITY ]]>
<![CDATA[Teguh Santoso]]>;
<![CDATA[Herry Goenawan Soedarsa]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i3.233
<![CDATA[This study aims to identify the influence of online transportation factors and strategy factors on the welfare of online drivers in the city of Bandar Lampung. This study used quantitative methods using a sample of 100 respondents. The analysis techniques used in this study are validity tests and reliability tests, classical assumption tests, multiple liner regression tests, hypothesis tests and determination coefficient tests, data processed using the IBM SPSS 25 application (2023). Based on the results obtained in this study that online transportation has a positive and significant effect on driver welfare, strategies have a positive and significant effect on driver welfare. Then together online transportation and strategies have a positive and significant effect on the welfare of drivers. Online transportation and strategies can be an effective approach for drivers to meet their welfare. With increasingly fierce driver competition, this research can be a place for drivers to be able to fulfill their welfare.]]>
<![CDATA[DETERMINANTS OF ACCOUNTING STANDARD STATEMENT (PSAK) 69 IN INDONESIA (BIOLOGICAL ASSETS IN PLANTATION AND CORPS SUB-INDUSTRY COMPANIES LISTED ON IDX IN 2020-2022) ]]>
<![CDATA[Nurvinka Renata]]>;
<![CDATA[Aminah]]>;
<![CDATA[Haninun]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i3.234
<![CDATA[The development of companies in agriculture is supported by the availability of information that is also taken into consideration for decision making by company owners or company management. The purpose of this study is to determine the impact of biological asset intensity, type of auditor, and public ownership on biological asset disclosure. Therefore, the company's annual report must contain as much information as possible. Agricultural companies are required to disclose their biological assets under PSAK 69. However, many agricultural companies have not disclosed their biological assets in full. The focus of his research was to observe how the intensity of biological assets, the type of KAP auditor, and public ownership affect the disclosure of biological assets. The population of this study is plantation & food crop companies listed on the Indonesia Stock Exchange (IDX) 2020-2022 which amounts to 20 entities. 19 out of 20 companies. The study sample was taken using the purposive sampling method. The research technique uses panel data regression on SPSS. The results of this study are the intensity of biological assets, the type of KAP auditor, public ownership has a significant positive influence on the disclosure of biological assets.]]>
<![CDATA[ANALYSIS OF QUALITY MANAGEMENT IMPLEMENTATION OF OPERATIONAL PERFORMANCE THROUGH A CULTURE OF QUALITY AND PRODUCTIVE BEHAVIOR OF EMPLOYEES AT PT. SANTOSA UTAMA LESTARI UNIT CORN DRIER KETAPANG SOUTH LAMPUNG ]]>
<![CDATA[Silvia Damayanti]]>;
<![CDATA[Ardansyah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i3.235
<![CDATA[In the current era of globalization, companies or industries are encouraged to make changes in a very fast and competitive business environment. The company's success is supported by effective and efficient quality management. Research problems that can be formulated are not having good quality management, operational performance that has not met targets, not having a good quality culture, and good employee productive behavior. This study aims to analyze the implementation of quality management on operational performance through quality culture and productive behavior of employees. The research method used is a quantitative approach using Structural Equation Modelling Partial Least Square (SEM – PLS) analysis using the object of research at PT. Santosa Utama Lestari Unit Corn Drier Ketapang South Lampung. Quality management has a negative influence on operational performance. Quality management positively influences quality culture. Quality management has a positive effect on productive behavior. Quality culture negatively affects operational performance. Quality management variables and quality culture variables as mediating variables negatively affect operational performance variables. Quality management variables and productive behavior variables as mediating variables negatively affect operational performance variables.]]>
<![CDATA[THE INFLUENCE OF COMMUNICATION AND WORK ENVIRONMENT ON EMPLOYEE JOB SATISFACTION IN PD SEMANGAT JAYA ]]>
<![CDATA[Dayu Setiawan]]>;
<![CDATA[Hendri Dunan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i3.236
<![CDATA[The purpose of this study is to determine the influence of communication and work environment on employee satisfaction on their performance in PD Semangat Jaya. The research methodology used in this study is a quantitative approach. This study used primary data sources that the author obtained directly from the original source. The data collection approach used included distributing questionnaires to related research participants. This study used Multiple Linear Regression Test with SPSS Version 25 for data analysis. The study findings showed that there was no statistically significant positive relationship between communication (X1) and employee job satisfaction (Y) (sig = 0.092 > 0.05). In addition, the data shows that the work environment (X2) has a good and large influence on job satisfaction (Y) of workers in PD Semangat Jaya, with a significance score of 0.000 < 0.05.]]>
<![CDATA[THE INFLUENCE OF LIFESTYLE AND FINANCIAL LITERACY ON THE CONSUMPTIVE BEHAVIOR OF BANDAR LAMPUNG UNIVERSITY MANAGEMENT STUDENTS CLASS OF 2021-2022 ]]>
<![CDATA[Tantri Oktarini]]>;
<![CDATA[Habiburahman]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i3.237
<![CDATA[The purpose of this study is to understand whether the impact of lifestyle and financial literacy affects the consumptive behavior of management students of Bandar Lampung University batch 2021-2022. The Quantitative Method is the method used in this study, with 356 students being the population and 177 students being selected to be sampled using the proportionate stratified random sampling method. The distribution of online questionnaires using Google Forms is the data collected, and multiple linear regression techniques are the techniques of this study. The results of the study stated that if consumptive behavior is influenced by the lifestyle of management students of Bandar Lampung University class of 2021-2022, consumptive behavior is not influenced by the financial literacy of management students of Bandar Lampung University batch 2021-2022. And consumptive behavior is simultaneously influenced by lifestyle and financial literacy.]]>
