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 ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, TECHNOLOGY, AND OPERATIONS STRATEGY IN DRIVING CORPORATE INNOVATION ]]>
<![CDATA[Meiliyah Ariani]]>;
<![CDATA[Zulhawati]]>
<![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.v2i3.254
<![CDATA[The increase in industrial activity in various regions has brought changes both internally and externally. The fact of environmental pollution caused by manufacturing companies in Indonesia underscores the need for a business environment that is able to maintain its business processes and simultaneously implement strategies to maintain going concern and sustainable development. This research aims to develop a model or framework that integrates environmental management accounting, technology, and operating strategies as a way to optimize innovation within the company. The sampling technique used is puposive sampling. The sample size was 229 employees of frozen food companies in Balaraja District, Tangerang Regency. The analysis method used is multiple linear regression analysis using SPSS 25. Based on the results of the study, it shows that environmental management accounting has a significant positive effect on company innovation. Technology has a significant positive effect on company innovation. Operating strategy has a significant positive effect on the company's innovation]]>
<![CDATA[THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL CAPABILITY, DIGITAL SERVICE TAX (DST) AND LIFESTYLE ON CONSUMPTIVE BEHAVIOR IN ONLINE SHOPPING VIA THE TIKTOK SHOP PLATFORM ]]>
<![CDATA[Islamiah Kamil]]>;
<![CDATA[Ariani, Meiliyah]]>;
<![CDATA[Indra Ade Irawan]]>;
<![CDATA[Sri Anjarwati]]>;
<![CDATA[Yolifiandri]]>;
<![CDATA[Zulhawati]]>
<![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.v2i3.255
<![CDATA[Consumer behavior in online shopping via the TikTok Shop platform is an interesting phenomenon in the current digital era. This research aims to analyze and measure the influence of financial literacy, financial ability, application of Digital Service Tax (DST), and lifestyle on consumer behavior when shopping online via the Tiktok Shop platform. This research uses a theoretical framework that includes financial literacy, financial capabilities, digital consumer behavior theory, and the AIDA model to analyze the factors that influence online shopping consumer behavior via the Tiktok Shop platform. The research sample consisted of 300 users of the Tiktok Shop platform in the Jabodetabek area (Jakarta, Bogor, Depok, Tangerang and Bekasi). Primary data was collected using a questionnaire. The analytical method used to test the hypothesis is Regression Analysis with SMART PLS. The results of this research are that the financial literacy variable influences consumer behavior when shopping online via the Tiktok Shop platform, while the other three variables, namely financial ability, application of Digital Service Tax (DST), and lifestyle, do not influence consumer behavior when shopping online via the Tiktok Shop platform. It is hoped that the findings of this research will provide deeper insight into the factors that influence consumer behavior when shopping online through TikTok Shop and the implications for practical digital marketing and tax policy.]]>
<![CDATA[ENVIRONMENTAL DISCLOSURE: ENVIRONMENTAL PERFORMANCE, INSTITUTIONAL OWNERSHIP AND AUDIT COMMITTEE PART OF GOOD CORPORATE GOVERNANCE ]]>
<![CDATA[Listya Sugiyarti]]>;
<![CDATA[Tissa Rahmadhianti]]>
<![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.v2i3.256
<![CDATA[This study aims to determine the effect of Environmental Performance, Institutional Ownership, and Audit Committee part of Good Corporate Governance on Environmental Disclosure. The Good Corporate Governance (GCG) studied is institutional ownership, and audit committees. The population in this study is Primary Consumer Sector Companies of the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2022. The total sample is 70 Financial Statement data. The sample in this study was determined by purposive sampling method. The data analysis technique used is the E-views Series 12 application. The analysis method used is Quantitative Analysis with an Associative approach. The results of this study show that environmental performance, institutional ownership and Audit Committee simultaneously affect Environmental Disclosure. Environmental Performance affects Environmental Disclosure, Institutional Ownership has no effect on Environmental Disclosure, and Audit Committee has no effect on Environmental Disclosure.]]>
<![CDATA[THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, AND LEVERAGE ON TAX AGGRESSIVENESS ]]>
<![CDATA[Trismayarni Elen]]>;
<![CDATA[Dwi Prihatini]]>;
<![CDATA[Selfiani]]>;
<![CDATA[Yulia Mugi 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.v2i3.257
<![CDATA[In that fact, have been found many cases that companies try to reduce their tax payment obligations through various means, for example not including actual sales volumes in financial report, high corporate social responsibility disclosure, corporate debt, and so forth. This study aims to analyze the effect of corporate social responsibility, profitability and leverage on tax aggressiveness. The type of data used is secondary data. The sample selection used isa purposive sampling method from the annual report on the official Indonesia Stock Exchange (IDX) website and obtained 26 manufacturing companies in the food and beverage sub-sector with certain criteria in 2018-2021. The techniques of hypothesis testing use multiple regression analysis. The results showed that corporate social responsibility, profitability, and leverage had a positive effect and significant on tax aggressiveness.]]>
<![CDATA[INDONESIAN CULTURAL DIPLOMACY THROUGH THE PA'GELLU DANCE (TORAJA DANCE) IN JAPAN ]]>
<![CDATA[Wa Ode Rindang Alamiah]]>
<![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.v2i3.259
<![CDATA[This research is about diplomacy effort to introduce Tari Toraja in Japan. Tari Toraja is one of the Indonesian cultures that originates from the land of Toraja, one of the regions in South Sulawesi, Indonesia. This dance is fun dance that is usually performed by Toraja people in traditional events or some important events in Toraja. Tari Toraja is one of the steps to introduce Indonesia cultural to Japan and this research aims to know the efforts of Indonesia diplomacy through Tari Toraja held in Japan. This study uses a neorealist perspective, which focuses on the state as the main actor in the international political system. Indonesia wants to introduce Toraja cultural dance in Japan. To describe this research, the author uses the theory of cultural diplomacy. This research is qualitative, this research uses library research technique, where this research with data collection technique from book literature, magazine, newspaper, and visit to internet and other sources. The results of this study indicate that Indonesia made efforts through multi track diplomacy to introduce Tari Toraja cultural in Japan through multi track Government, Non Government and private citizen, with the effort, Indonesia got the response by Japan community well.]]>
<![CDATA[RESILIENCE IN FEMALE OF GEN Z ]]>
<![CDATA[Olivia Winda Ony Panjaitan]]>
<![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.v2i3.260
<![CDATA[The purpose of this study was to determine the level of resilience in female who are included in the category of generation Z (Gen-Z) group in Palangkaraya, Central Kalimantan. The research design used descriptive research. The sample in this study amounted to 129 respondents. Data collection techniques using a questionnaire adapted from Connor Davidson (2003). Based on the results of the study it was found that the level of resilience of female gendered Gen Z was categorized into three levels. At the high resilience level of 24%. Then those at the medium resilience level amounted to 59.7% and then at the low resilience level amounted to 16.3%. The results also show that in the resilience aspect, the control and factor aspect is found to have the highest value, while the aspects of trust in one's instinct, positive acceptance and spiritual influences have the lowest value in order. Overall, the results showed that female gendered Gen Z has the ability to adapt and cope with stress but still not maximized.]]>
<![CDATA[EFFECTIVENESS OF ONLINE SALES TECHNIQUES VIA LIVE SHOWS: BASED ON ONLINE SHOPPING EXPERIENCE, PRODUCT SUITABILITY AND PURCHASING POWER IN FOLLOWING ONLINE SHOPPING TRENDS ]]>
<![CDATA[David Hamonangan Simamora]]>;
<![CDATA[Hendra Jonathan Sibarani]]>;
<![CDATA[Andreas Alvin Liadi]]>;
<![CDATA[Sari Mariahma Nova Sipayung]]>
<![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.v2i3.261
<![CDATA[Online shop is an alternative form that can be used by business people to offer products or services to consumers as the number of internet users continues to grow. Sales through live shows are not only available in the Tiktok application, but also in e-commerce and social media such as Shopee, Tokopedia, Facebook, Instagram, Lazada and many others. The purpose of this study is to test and analyse the online shopping experience, product suitability and purchasing power with the effectiveness of online sales techniques via live shows. The research method is quantitative research with data analysis techniques using Partial Least Square (PLS) analysis including outer model analysis, inner model and partial and simultaneous hypothesis testing. The population and sample in this study were residents of sub-districts in Medan Petisah who had characteristics as respondents who used live shows in sales techniques and product offerings as many as 100 respondents. The results of the study obtained online shopping experience with a t-statistic value of 1.987 > 1.66 and p-values 0.048, product suitability with a t-statistic value of 3.951 > 1.66 and p-values 0.000, while in purchasing power has a t-statistic value of 2.276 > 1.66 and p-values 0.023, which means that the variables of online shopping experience, product suitability and purchasing power have a positive and significant effect on the effectiveness of online sales via live shows.]]>
<![CDATA[DETERMINANTS FACTORS OF SKIN CARE PURCHASE DECISIONS AMONG MILLENNIALS AND GEN-Z IN MEDAN CITY ]]>
<![CDATA[Jennifer Chandra]]>;
<![CDATA[Varissa]]>;
<![CDATA[Hendra Jonathan Sibarani]]>;
<![CDATA[Debora Tambunan]]>
<![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.v2i3.262
<![CDATA[Consumers today are very selective in choosing a cosmetic product until they finally make the decision to buy the product. As we know that beauty products offered are very diverse. Consumers will choose a beauty product besides having good quality, they will also choose a beauty product that is quite famous or has a brand image. The purpose of this study was to test and analyze the effect of brand image, popularity, price on purchasing decisions for skincare products for the millennial’s generation and gen-z in Medan City. This study uses quantitative research methods based on the philosophy of positivism, used to research on certain populations and samples. This study used 100 samples from the Medan Petisah sub-district whose sampling used the cluster random sampling method. Based on the research results obtained that the brand image variable has a t-statistics value of 1.398 < 1.66 and p-value of 0.163, so the brand image has no significant effect on purchasing decisions for skincare products, the brand popularity variable has a t-statistics value of 4.239 > 1.66 and p-value of 0.000, then brand popularity has a positive and significant effect on purchasing decisions for skincare products and the product price variable has a t-statistics value of 2.246 > 1.66 and p-value of 0.025, then the product price has a positive and significant effect on purchasing decisions for skincare products for millennials and gen-z in Medan City.]]>
<![CDATA[DIGITAL MARKETING IN ONLINE MARKETING CONCEPT: AD CONTENT SELECTION STRATEGY, AD BUDGETING, AND AD POSTING TIME ]]>
<![CDATA[Justine]]>;
<![CDATA[Frederic]]>;
<![CDATA[David Tenggara]]>;
<![CDATA[Hendra Jonathan Sibarani]]>;
<![CDATA[Aisyah]]>
<![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.v2i3.263
<![CDATA[Digital marketing is very important to apply in developing a marketing concept that uses an online system by providing an application that supports the process of selling and marketing products. Some of the things that become the assessment of online application users are the advertisements displayed that provide information that supports the needs of the community in general, because not all people are digital savvy and understand the information conveyed from advertisements displayed either through internet media, television, or bill boards. The research objective is to test and analyse the effect of ad content selection strategy, ad budgeting, and ad posting time on the use of digital marketing in the online marketing concept. This study uses a quantitative approach and tests the research hypothesis using smartpls. The research population is respondents who are in Medan - Deli District in 2022, with total population of 192,933 people using the slovin formula, a sample size of 100 respondents is obtained, where the sampling technique uses simple random sampling. The research results obtained that partially the variables of ad content selection strategy, ad budgeting and ad posting time have a positive and significant effect on the use of digital marketing in the concept of online marketing, while simultaneously the variables of ad content selection strategy, ad budgeting, and ad posting time have a positive and significant effect on the use of digital marketing in the concept of online marketing. This proves that the use of digital marketing has a huge impact on marketing and increasing product sales.]]>
<![CDATA[PROFITABILITY AND TAX AVOIDANCE: THE MODERATING EFFECT OF INDEPENDENT COMMISSIONERS ]]>
<![CDATA[Azizi Rosida]]>;
<![CDATA[Wahidatul Husnaini]]>
<![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.v2i3.266
<![CDATA[This research aims to empirically test the effect of profitability on tax avoidance, which independent commissioners moderate. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The sample in this study was determined using a purposive sampling technique, which resulted in 485 observations. The research method used in this research is quantitative. Moderated Regression Analysis (MRA) tests the interaction effect of moderating variables. The research results show that profitability does not affect tax avoidance. Independent Commissioners cannot moderate the relationship between profitability and tax avoidance. The results of this study were unable to confirm agency theory. The limitation of this research is that not all hypotheses are supported. Further research can use measurements and other variables that influence tax avoidance.]]>
