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 THE EFFECT OF PERSONAL FINANCIAL NEED, CORPORATE GOVERNANCE, ECONOMIC INSTABILITY AND FINANCIAL TARGETS ON POTENTIAL FINANCIAL SHENANIGANS RISKS ]]>
<![CDATA[Trisandi Eka Putri]]>;
<![CDATA[Inna Mustika Sani]]>;
<![CDATA[Siti Nur Farahin Binti Baharum]]>;
<![CDATA[Asep Kurniawan]]>
<![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.v2i4.278
<![CDATA[Financial report are a form of communication between companies and stakeholders. Financial shenanigans are action that deliberately damage the reported financial performance and financial condition of a company. This research uses secondary data with quantitative methods, with the type of data in the form of company documents, namely financial reports, balance sheets and profit and los reports for retail sector companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange. The sample research method used was purposive sampling. Personal financial need has a positive effect on the potential risk of financial shenanigans, corporate governance and financial target has a negative effect on the potential risk of financial shenanigans, and economic instability has not effect on the potential risk of financial shenanigans. Future research are expected to be able to use different research methodes from previous research, with the aim of finding out how the independent variable influences the dependent variable.]]>
<![CDATA[ANALYSIS OF THE FINANCIAL MANAGEMENT PERFORMANCE OF TATAH MOSQUE VILLAGE, BARITO KUALA REGENCY ]]>
<![CDATA[Hikmahwati]]>;
<![CDATA[Alfina Damayanti]]>;
<![CDATA[Rizky Amelia]]>
<![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.v2i4.292
<![CDATA[The Tatah Mesjid Village Government is obliged to carry out reporting and accountability for the implementation of the Village APBD. The Budget Realization Report shows that the financial performance of the Tatah Mesjid Village Government, Barito Kuala Regency is running well, but the success of the budget performance that has been achieved does not necessarily fully implement the value for money principle (economic, efficient and effective) so it is necessary to measure the achievement of the Village APBD performance. This research aims to measure the financial management performance of the Tatah Mesjid Village Government, Barito Kuala Regency using the value for money concept for the 2020-2022 fiscal year. The research method uses quantitative with a descriptive approach. Data was analyzed using the concept of value for money to measure economic ratios, efficiency and effectiveness. The research results show that the financial performance of the Tatah Mesjid Village government during 2020-2022 for economic measurements consistently shows results >100% with economic criteria. The efficiency measurement for the 2021 fiscal year of 97.07% is included in the efficient criteria because it is between 90-99%, however in 2020 and 2022 the results show inefficiency because the ratio is more than 100%. Measuring the effectiveness of village funds and allocation of village funds shows effective results. However, tax and levy revenue sharing shows less effective results because the ratio is <65%.]]>
<![CDATA[INFLUENCE OF THE BOARD OF COMMISSIONERS AND FINANCE PERFORMANCE ON SUSTAINABILITY REPORTS ]]>
<![CDATA[Bambang Sugiharto]]>;
<![CDATA[Muhammad Abdul Malik]]>;
<![CDATA[Indah Umiyati]]>
<![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.v2i4.301
<![CDATA[This research aims to determine the influence of the board of commissioners, company size and profitability on sustainability reports. The population used in this research is state-owned companies that report annual reports consistently in 2021-2022. The analytical method used in this research is logistic regression with the SPSS version 25 for Windows program. The population in this research is all state-owned companies, totaling 63 companies. The sample was determined based on the purposive sampling method totaling 126 companies. The data used in this research is secondary data. Partially, the results of this research show that the board of commissioners and company size influence the sustainability report. Profitability does not have a significant effect on the sustainability report. Simultaneously, the results of this research show that the board of commissioners, company size and profitability simultaneously influence the sustainability report.]]>
<![CDATA[POSITIONING OF HIGH SCHOOL / VOCATIONAL STUDENTS IN THE SELECTION OF UNIVERSITIES IN BANDAR LAMPUNG ]]>
<![CDATA[Ida Damayanti Baringin Manik]]>;
<![CDATA[Indriati Gultom]]>
<![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.v2i4.302
<![CDATA[This study investigated the problem of student positioning in choosing a college. Focused on factors such as, economic factors with indicators of parental income and education costs, social factors with indicators of family environment and friendship environment, interest factors with indicators of desire to continue to college, and motivation to continue to college. This study investigated the problem of student positioning in choosing a college. Focused on factors such as, economic factors with indicators of parental income and education costs, social factors with indicators of family environment and friendship environment, interest factors with indicators of desire to continue to college, and motivation to continue to college. The purpose of this study was to determine the positioning of high school / vocational students in choosing universities. From the results of the study showed that the positioning of students in Bandar Lampung tends to have a strong desire to continue their education to university, the majority of students tend to choose to live in Bandar Lampung probably because they want to stay close to their families and home environment, and it was found that many students still have the desire to study at state university. This research uses a qualitative approach, which is a research method used to examine the natural condition of objects. In this study, the data collection technique used the distribution of questionnaires to several respondents of SMA/SMK in Bandar Lampung. By analyzing data using descriptive statistics, the presentation of data in this study is with narrative text. Furthermore, presenting data in addition to narrative text, also using diagrams and tables.]]>
<![CDATA[THE INFLUENCE OF LEADERSHIP STYLE, WORK MOTIVATION AND WORK ENVIRONMENT ON THE PERFORMANCE OF EDUCATORS AT SMKN 2 BANDAR LAMPUNG ]]>
<![CDATA[Mei Novitasari Sitorus]]>;
<![CDATA[Iskandar Ali Alam]]>
<![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.v2i4.303
<![CDATA[The study aims to measure the impact of leadership style, work motivation, and working environment conditions on teaching efficiency at SMKN 2 Bandar Lampung. A quantitative approach was chosen as the research method, with data collected directly from teachers through questionnaires, covering a total population of 31 educators. The collected data was then analyzed using multiple linear regression models. The results of the analysis showed that leadership style did not have a meaningful impact on efficiency in the teaching process. Meanwhile, work motivation factors were found to have a significant influence. Related to the work environment, the results of the analysis showed no significant influence. It is hoped that the findings from this study can contribute to improving the quality of teaching at SMKN 2 Bandar Lampung, by paying special attention to work motivation variables, while leadership styles and working environment conditions may require further evaluation in different contexts.]]>
<![CDATA[COMPARISON OF FINANCIAL PERFORMANCE OF NATIONAL AND FOREIGN BANKS ON THE IDX FOR THE PERIOD 2018-2022 ]]>
<![CDATA[Yindi Angelina]]>;
<![CDATA[Afrizal Nilwan]]>;
<![CDATA[Riswan]]>
<![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.v2i4.304
<![CDATA[Financial statement analysis is an effort to find out how well the financial performance of a bank. This study intends to analyze the performance comparison between national and foreign banks and which one is superior between the two in order to determine its impact on the development of the Indonesian economy. This is because the existence of banking intermediation problems and potential banking speculation activities, both national and foreign, can have implications for the domestic economy. Financial performance assessment is done with CAMEL ratios (CAR, NPL, NIM, ROA, LDR). Purposive sampling is the sampling technique applied in this study. The sample consists of 5 National Banks and 5 Foreign Banks listed on the Indonesia Stock Exchange in the period 2018-2022. Secondary data obtained from banking financial statement documents on the Indonesia Stock Exchange is the type of data used in this study with the Mann-Whitney Test as a tool for analyzing data. The findings of the analysis conducted show that there is a significant difference in NIM and ROA. However, no significant differences were found in CAR, NPL, and LDR and national banks are still superior.]]>
<![CDATA[ANALYSIS OF MARKETING STRATEGIES IN INCREASING SALES AT SIGER ROEMAH BATIK LAMPUNG ]]>
<![CDATA[Rio Nopaldi]]>;
<![CDATA[Vonny Tiara Narundana]]>
<![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.v2i4.305
<![CDATA[Lampung Batik has become a cultural heritage and creative industry that is rich in historical and artistic values. Siger Roemah Batik Lampung as one of the main players in this industry, plays an important role in preserving and developing the tradition of Lampung batik. This research aims to uncover ideas that can be implemented, in order to increase sales of Siger Roemah Batik Lampung. This research data comes from interviews, observations, all of which are qualitative approach methods. In this study, marketing mix, IFE/EFE analysis, SWOT analysis and QSPM Matrix were used as analytical tools on Internal and External aspects in Siger Roemah Batik Lampung Company. Siger Roemah Batik Lampung can take strategic steps based on the company's internal strengths and existing external opportunities, taking into account internal weaknesses and external threats that may occur. Thus, companies can optimize their potential and overcome the challenges faced within the company.]]>
<![CDATA[TAX AVOIDANCE: AN AGENCY THEORY PERSPECTIVE ]]>
<![CDATA[Luthfiatun Niswah]]>;
<![CDATA[Afrizal Nilwan]]>
<![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.v2i4.306
<![CDATA[Tax Avoidance, or often known as tax avoidance, is an obstacle that has the potential to affect state cash revenue. This arises from the irresponsible behavior of corporate taxpayers who do not fulfill their obligations in paying their taxes, in practice often taking advantage of weaknesses or loopholes in tax regulations. The purpose of this research is to test the impact of transfer pricing, sales growth, capital intensity, and debt to equity ratio on tax avoidance in the oil, gas and coal mining industry listed on the IDX in 2019 – 2022. The method used in sampling is the purposive sampling method through a sample that has a total of 8 out of 19 oil, gas and coal mining industries in the IDX in 2019 – 2022. The variables used in this research are dependent (y) and independent (x) variables. The data analysis used in this research is multiple linear regression using the SPSS version 18 test tool. Based on the results of the analysis carried out, the researchers were able to draw conclusions that the variables transfer pricing, sales growth, capital intensity, and debt to equity ratio had a significant positive effect on tax avoidance, on the significance value of each independent variable (x), namely 0.001, 0.003, 0.042, and 0.010 where the value was smaller than 0.05.]]>
<![CDATA[GENDER APPROACH TO PREVENTING WOMEN'S INVOLVEMENT IN TERRORISM IN INDONESIA ]]>
<![CDATA[Rifkah Nurullita]]>
<![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.v2i4.307
<![CDATA[In recent years, there has been an increase in women's involvement in terrorism in Indonesia. The evolution of women involved in terrorism is not only limited to followers, but has increased and become more dangerous. Extremist groups use women in their acts of terror because they see an opportunity for women to become suicide perpetrators. Gender gaps and inequality are factors for women to be involved in the action. How patriarchal views and masculinity constructs affect radicalization and acts of violent extremism, so a gender-based approach is needed to be able to promote gender equality and mitigate discrimination, and can be actualized in terrorism prevention strategies in Indonesia.]]>
<![CDATA[ANALYSIS OF ENTREPRENEURIAL COMPETENCE ON BUSINESS PERFORMANCE IN MSMES KAHUT SIGERBORI ECOPRINT BANDAR LAMPUNG ]]>
<![CDATA[Anita Najla Dhia]]>;
<![CDATA[Iskandar Ali Alam]]>
<![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.v2i4.308
<![CDATA[The purpose of this paper is to assess entrepreneurial competence and business performance in micro, small and medium enterprises (MSMEs) Kahut Sigerbori Ecoprint in Bandar Lampung, as well as to test the impact of entrepreneurial competence on business performance. This writing uses qualitative writing design, uses a descriptive approach and uses observation and interview methodologies. This writing uses data processing methodologies such as data collection, data reduction, data presentation, and conclusions. The writing population is 9 workers and 1 owner of Kahut Sigerbori Ecoprint Bandar Lampung. An interview was conducted with one of the individuals who served as the owner of an MSME. Research findings show that entrepreneurial competence plays an important role in managing and improving company performance in MSMEs Kahut Sigerbori Ecoprint. The business performance of MSMEs Kahut Sigerbori Ecoprint has shown remarkable progress, with significant and substantial revenue growth. There is a direct correlation between entrepreneurial ability and business performance. MSMEs Kahut Sigerbori MSMEs Ecoprint.]]>
