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[ASSESSING THE IMPACT OF THE FLOATING EXCHANGE RATE REGIME: DYNAMICS BETWEEN EXCHANGE RATES AND STOCK PRICES IN THE EGYPTIAN MARKET ]]>
<![CDATA[Mahmoud Elsayed Mahmoud]]>;
<![CDATA[Doddy Setiawan]]>;
<![CDATA[Yanni Aryani]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i4.228
<![CDATA[The study aims to measure the effect of liberalizing the exchange rate and the transition from the fixed exchange rate to the flexible exchange rate on both the exchange rate stock prices and to measure the correlation between both the exchange rate and stock prices on the Egyptian stock, exchange before and after Floating of the exchange rate during the period 2019 and 2023, the variable under the study represent the exchange rate of the Egyptian pound against the us dollar and the EGX30 before and after the Floating of the exchange rate , 2 independent sample both the Mann Whitney test and the spearman’s correlation coefficient were used before and the after Floating of the exchange rate. The analysis revealed a significant impact on both the exchange rate and stock prices subsequent to the floatation of the exchange rate. Additionally, noteworthy significant correlations were observed between the exchange rate and stock prices, both pre and post the exchange rate floatation. These findings emphasize the influential relationship between the exchange rate and stock prices, indicating a notable effect of the exchange rate changes on the stock market dynamics both before and after the exchange rate was floated.]]>
<![CDATA[ANALYSIS OF THE DIFFERENCES IN THE INFLUENCE OF FINANCING AND INFLATION ON THE PROFITABILITY OF BANK SHARIA INDONESIA (BSI) BEFORE AND AFTER THE MERGER ]]>
<![CDATA[Anisa Yulianti]]>;
<![CDATA[Tenny Badina]]>;
<![CDATA[Ahmad Fatoni]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i4.242
<![CDATA[The purpose of this study was to determine the effect of mudharabah, musyarakah, ijarah, murabahah, istishna’, and inflation financing on the profitability of Bank Syariah Indonesia (BSI) before and after the merger. Profitability in this study is measured by return on asset (ROA). This type of research is quantitative and comparative research because this research will compare the effect of bank financing on the financial performance of BSI before and after the merger. The data in this study are time series data and secondary data sourced from OJK, BSI, and Bank Indonesia websites. The data analysis technique used in this study is time series regression, data processing this study using Microsoft Excel and E-views 12 analysis tools. The results stated that mudharabah financing in the long term had a positive effect on BSI profitability before the merger, musyarakah financing, ijarah, murabahah, istishna’, and inflation had no effect on profitability. Meanwhile, in the period after the merger, long-term mudharabah financing had no effect on BSI profitability, musyarakah financing, and inflation had a positive effect on profitability, murabahah, and istishna’ financing had a negative effect on profitability, ijarah financing had no effect on profitability.]]>
<![CDATA[BUSINESS DEVELOPMENT STRATEGY TO IMPROVE COMPETITIVENESS IN ANTI-AGING CLINIC USING SWOT APPROACH ANALYSIS AND BUSINESS MODEL CANVAS (BMC) APPROACH ]]>
<![CDATA[Hani Surjati]]>;
<![CDATA[Maya Malinda]]>;
<![CDATA[Benny Budiawan Tjandrasa]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i4.268
<![CDATA[Elderly individuals have a substantial risk of suffering from chronic diseases that require high medical costs, both financially and in terms of time needed. It is important to pay attention to the quality of life of the elderly to reduce the burden of dependency. PT X has opened an Anti-Aging Clinic with the aim of providing services in preventing the decline in cell quality (anti-aging) to enhance the productive activities of the elderly. The main aim of this research is to analyze the SWOT followed by Business Model Canvas (BMC) and Value Proposition Canvas (VPC) analysis. The research method used is descriptive with a qualitative approach, and the data analysis technique uses SWOT including IFAS and EFAS, BMC analysis, and VPC. Data collection techniques include observation with documentary studies and secondary data. The Anti-Aging Clinic is in a hold and maintain position. The results serve as the basis for BMC mapping and VPC determination, especially in improving products and services. From its implementation, key activities are the main key to the clinic's management process that needs to be strengthened through market penetration and product development processes.]]>
<![CDATA[HOW DETECT FRAUD WITH HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN PROPERTY AND REAL ESTATE INDONESIA ]]>
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Hesty Erviani Zulaecha]]>;
<![CDATA[Kimsen]]>;
<![CDATA[Eldi Efriadi]]>;
<![CDATA[Aura Putri Rahmawati]]>;
<![CDATA[Hesti Febriatul Lubnaningtyas]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i4.269
<![CDATA[Examining how Freud's hexagon framework relates to financial statement fraud is the focus of this study. In total, ten factors were considered. Financial Target, Financial Stability, External Pressure, Change of Director, Nature of Industry, CEO Picture, Political Connection, Audit Opinion, CEO Education and Effective Monitoring. Financial statement fraud is measured using the Beneish M-Score Model. The research sample consists of industries in the property and real estate sector based on data from the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The number of companies included in the sample was 35. This study uses panel data regression analysis for data analysis purposes. The results of this study indicate that Financial Target, Financial Stability, External Pressure, Change of Director, Nature of Industry, CEOPicture Audit Opinion and Effective Monitoring have no effect on the potential for fraudulent financial statements. While Change In Auditor and Political Connection have an effect on fraudulent financial statements in the Property and Real Estate sector.]]>
<![CDATA[CAN AUDIT COMMITTEE MODERATE FRAUD HEXAGON MODELS IN DETECT FRAUDULENT FINANCIAL REPORTS: AN EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE SECTOR COMPANIES IN INDONESIA ]]>
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Imam Hidayat]]>;
<![CDATA[Januar Eky Pambudi]]>;
<![CDATA[Aura Putri Rahmawati]]>;
<![CDATA[Hesti Febriatul Lubnaningtyas]]>;
<![CDATA[Eldi Efriadi]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i4.270
<![CDATA[This study seeks to provide empirical evidence of the impact of the Fraud Hexagon on fraudulent reports, with the Audit Committee serving as a moderating variable. The research focuses on companies in the property and real estate sectors listed on the Indonesia Stock Exchange 2020-2022 period. The object of this study is to examine the relationship between the elements of the fraud hexagon and financial statement fraud while considering the influence of the audit committee. This study employs regression analysis with MRA (modified regression analysis) for the purpose of data analysis. The findings of this study indicate that financial target, financial stability, external pressure, CEO education, nature of industry, CEO picture, audit opinion, and effective monitoring do not exert any influence on the likelihood of dishonest financial reporting. Simultaneously, alterations in leadership and political affiliations have an influence on deceitful financial statements within the property and real estate industries. Meanwhile, the audit committee can oversee the inadequate supervision of fraudulent financial reporting.]]>
<![CDATA[ABNORMAL ANALYSIS OF RETURN AND TRADING VOLUME ACTIVITY DURING THE COVID-19 PANDEMIC ]]>
<![CDATA[Peny Prastiwi Rahayu]]>;
<![CDATA[Wahidahwati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i4.271
<![CDATA[This study aims to determine investor reactions from announcements given by the Government of Indonesia regarding the COVID-19 pandemic. In this study, investors' reactions were seen from whether there were abnormal differences in return and trading volume activity before and after the announcement. The announcements used in this study were the announcement of the first COVID-19 patient in Indonesia, the announcement of the PSBB and the announcement of the new normal. The sample used was 45 shares of companies listed in LQ45 on the IDX. The window period used in this study is 15 days, which is 7 days before the announcement, 1 day of announcement and 7 days after the announcement. The data analysis technique used is the paired sample t-test. The test results of this study show that there is investor reaction, judging from the abnormal return around the announcement of the first COVID-19 patient in Indonesia, the announcement of the PSBB and the announcement of the new normal. Hypothesis testing shows that there are abnormal differences in return and trading volume activity before and after the announcement of the new normal. Meanwhile, there were different results in abnormal return testing and trading volume activity before and after the announcement of the first COVID-19 patient and the announcement of the PSBB, which showed no significant difference.]]>
<![CDATA[ANALYSIS OF TOURIST ATTRACTION ON TOURIST INTEREST IN VISITING KERANGGAN TOURISM VILLAGE SOUTH TANGGERANG ]]>
<![CDATA[Vannessa Lie]]>;
<![CDATA[Dewanta Facrureza]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i4.274
<![CDATA[This research is motivated by the development of tourist destinations today so as to increase competitiveness between tourist destinations. Tourism Attraction is the most important factor and the main driver in tourism activities, because tourist attraction is a determining factor to make tourists have an interest in visiting a tourist destination. This study intends to see the influence of tourist attraction on interest in visiting Keranggan Tourism Village. This study used a causal analysis method with a quantitative approach. Data collection techniques by observation, interviews and questionnaires. The sample in this study was tourists who had visited 100 people based on the non-probability method with purposive sampling techniques. The analytical techniques used in this study are validity tests, reliability tests, classical assumption tests, simple linear regression, description (average) t tests, and R2 analysis. The results of this study explain that: 1). Tourism Attraction 4A has a significant effect on Interest in Visiting Keranggan Tourism Village Destinations.]]>
<![CDATA[ANALYSIS OF TOURIST ATTRACTION ON TOURIST VISITING INTEREST IN PERLANG TOURISM VILLAGE CENTRAL BANGKA ]]>
<![CDATA[Janice Fellicia Japri]]>;
<![CDATA[Dewanta Facrureza]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i4.275
<![CDATA[This research is motivated by the growing development of Indonesian tourism, one of which is a tourist village. Tourism villages are cultural diversity to tourist destinations owned by each region. The existence of interesting things contained in the tourist village makes tourists interested in visiting Perlang Tourism Village. In this study, it was found that Perlang Tourism Village was included in the top 50 best tourism villages nominated by ADWI and third place in the digital and creative categories. Therefore, the purpose of this study is to provide input to managers on what attractiveness can be developed to become an advantage for Perlang Tourism Village. This research is entitled "Analysis of Tourism Attractiveness of Tourist Visiting Interest in Perlang Village, Central Bangka". This study used a causal analysis method with a quantitative approach. Data collection techniques through observation, interviews, and questionnaires, with 100 research samples selected using non-probability methods and purposive sampling techniques. Data analysis was performed using simple linear regression test, descriptive (mean) test, t test, F test, and R2 analysis. The results of the t test showed that partially the Attraction & Ancillary dimension had a significant influence on visiting interest, while the Amenities &; Accessibility dimension did not have a significant influence. Test F shows that simultaneously, all four dimensions of tourist attraction affect visiting interest. In conclusion, attractiveness has a positive and significant influence on partial interest in visiting. Therefore, this destination must maintain the attractiveness it already has.]]>
<![CDATA[FACTORS AFFECTING AUDIT DELAY (STUDY OF MANUFACTURING COMPANIES LISTED ON MALAYSIAN STOCK EXCHANGE FOR THE 2019-2022 PERIOD) ]]>
<![CDATA[Icih]]>;
<![CDATA[Norhanizah Johari]]>;
<![CDATA[Rina Agutina]]>;
<![CDATA[Bambang Sugiharto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i4.276
<![CDATA[This research determines factors influence audit delays in manufacturing companies listed on Malaysian Stock Exchange for the period of 2019 until 2022. The model in this study consists of Profitability, Solvency, Company Size and Public Accounting Firm Size. Apart from that, this research also uses audit delay as a dependent variable. Secondary data used in this research are financial reports and audit reports from manufacturing companies listed on Malaysian Stock Exchange for the period of 2019 until 2022. The sample in this study consisted of 21 companies using purposive sampling techniques. The data analysis techniques used are descriptive statistics, classical assumption testing, and hypothesis testing using multiple linear regression analysis. The findings indicate that (1) Profitability has an effect on audit delay, (2) Solvency has no effect on audit delay. (3) Company size has no effect on audit delay. (4) Public Accounting Firm Size influences audit delay. (5) Simultaneously, Profitability, solvency, company size and Public Accounting Firm Size influence on audit delay.]]>
<![CDATA[DIAGNOSING POVERTY ERADICATION THROUGH LITERACY: ANALYSIS FROM NATIONAL SOCIOECONOMIC SURVEY NORTH SUMATERA PROVINCE ]]>
<![CDATA[Budi Rusdianto]]>;
<![CDATA[Nuri Rahayu]]>;
<![CDATA[Timoria Sitorus]]>;
<![CDATA[Rusiadi]]>;
<![CDATA[Suhendi]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i4.277
<![CDATA[This study supposed to determine the factors that influence the poverty rate in North Sumatra Province. This study used cross sectional data from the North Sumatra Province Socio-Economic Survey 2023. This survey is a survey conducted by the Central Bureau of Statistics (BPS), which aims to collect data on the socio-economic conditions of the community related to the fields of education, health/nutrition, housing, socio-cultural activities, consumption/expenditure and household income, travel, and opinions on household welfare. household. The Socio-Economic Survey of North Sumatra Province 2023 survey data collected by BPS in March 2023 covered 33 regencies/cities in North Sumatra Province with 5000 sample households spread across 325 sub-districts and representing the entire population. The results of this study are literacy has a positive and significant effect on poverty in North Sumatra Province, financial literacy has a positive and significant effect on poverty in North Sumatra Province and age has a positive and significant effect on poverty in North Sumatra Province.]]>
