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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THE EFFECT OF NON-PHYSICAL WORK ENVIRONMENT AND WORK STRESS ON THE PERFORMANCE OF AUTO 2000 EMPLOYEES OF RADEN INTAN
Hendri Dunan;
Jenita Sari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i4.309
The influence of the non-physical work environment and stress levels on employee performance are the main objectives of this research, especially in the organizational environment of Auto 2000 Raden Intan, a corporate entity operating in the automotive industry sector. This study used a quantitative approach. Because the non-physical work environment does not have a direct impact on the company but on employees if not managed properly, the relationship between employees and superiors is very important to achieve company goals. A total of 35 employees were included in the study population. The sample that took only the mechanical part was 35 employees from 111 total population at PT. Astra International Tbk. Auto 2000 Raden Intan. In the research analysis required to achieve this, multiple linear equations were used, and the results showed that work stress along with non-physical work environments can affect the good level of employee performance. The determinant coefficient R2 of 62.8% means that performance (Y) is affected by the non-physical work environment (X1) as well as work stress (X2) is 62.8%. While the remaining portion of 37.2% was influenced by additional components or variables outside this study.
THE ROLE OF GOOD FINANCIAL RECORDS ON THE PROGRESS OF BANDAR LAMPUNG STREET VENDOR BUSINESS
Abram Radiva Suroso;
Ardansyah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i4.310
MSMEs have become a very important sector in the Indonesian economy. One of them is included in the type of MSMEs that refer to micro, small, and medium enterprises which are often identified with the term street vendors or abbreviated as street vendors. In running a business, the important thing to do and apply is financial recording. Good financial records become capital in good business management in order to achieve success in their business. This study aims to measure the extent to which the involvement of street vendors around the governor's office field (Jl. Wolter Monginsidi, Teluk Betung Utara, Bandar Lampung) understands and implements good financial records in their business. This research applies a qualitative approach and uses case studies as a research method. Data collection is done through interviews, observation, and documentation. The data analysis used is qualitative descriptive analysis. From the findings of the research that has been conducted, street vendors who carry out trading activities around the governor's office field (Jl. Wolter Monginsidi, Teluk Betung Utara, Bandar Lampung) do not understand and apply good financial records in their business. Limited knowledge about good financial records is an obstacle for traders to implement good financial records.
SWOT ANALYSIS IN DETERMINING MARKETING STRATEGIES IN MICRO, SMALL AND MEDIUM ENTERPRISES (CASE STUDY OF CAFFE LA'BOSQUE IN KOTABUMI)
Anisa Pitri Sahir;
Habiburahman
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i4.311
This study aims to determine the marketing strategy in the Caffe La'Bosque business through SWOT analysis, the research method carried out is qualitative descriptive. The number of informants in this study was 10, namely caffe owners, employees and visitors. The analysis used in this study was IFAS, EFAS, IE Matrix and SWOT Matrix. The data collection used is in-depth interviews and observations where researchers come directly to the location to conduct research. Based on the results of the discussion, it was concluded that caffe La'Bosque has the advantages of quality raw materials and has a strategic location where caffe La'bosque is located in the middle of the city in Kotabumi and is in the stadium Sukung Kotabumi and adjacent to schools and offices, the biggest weakness in this company is the lack of marketing carried out where the threat of caffe La'Bosque itself is the number of competitors who have the same business and provide good prices. more tilted so that caffe la'bosque must be more aggressive in promoting so as not to be rivaled, A suitable strategy in doing marketing is horizontal integration which means a marketing strategy carried out to increase profits and sales.
ANALYSIS OF LIQUIDITY RATIOS AND PROFITABILITY RATIOS TO ASSESS FINANCIAL PERFORMANCE
Novi Tri Asiani;
Ni Putu Widhia Rahayu
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i4.312
PT. GoTo Gojek Tokopedia Tbk experienced a profit that continued to decline from 2019 to 2022. The purpose of this study is to determine how the profitability ratio is seen from gross profit margin, net profit margin, return on assets, and return on equity at PT. GoTo Gojek Tokopedia Tbk for the 2019-2022 period and to find out how the liquidity ratio is seen from the current ratio, quick ratio, and cash ratio at PT. GoTo Gojek Tokopedia Tbk for the 2019-2022 period. The method used is quantitative descriptive analysis by analyzing the company's financial performance data from 2019 to 2022 using financial ratio analysis based on data listed on the Indonesia Stock Exchange and data from the official website of PT. GoTo Gojek Tokopedia Tbk. Based on the results of Liquidity Ratio analysis at PT. GoTo Gojek Tokopedia Tbk can be said to be good. The Profitability Ratio of PT GoTo Tbk is in a poor position, because it tends to decline below the industry average. The company has sufficient ability to guarantee and pay off its debts to creditors. The results of this financial ratio analysis can also be used as an indicator for investors who are interested in investing in PT GoTo Tbk because the company's financial condition remains strong.
DETERMINANTS OF ENERGY DISCLOSURE STAKEHOLDER THEORY PERSPECTIVE
Christian Lucky Thunggono;
Aminah;
Khairudin;
Indrayenti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i4.313
Energy disclosure is a form of corporate social responsibility related to the energy it uses. This form of responsibility is described in the annual report or sustainability report. The purpose of this study is to empirically examine the impact of profitability, leverage, managerial ownership, and directors on energy disclosure. The sample selection in this study was carried out through the purposive sampling method, which resulted in 120 data samples from non-cyclical consumer sector companies listed on the IDX for the 2021-2022 period. The test was conducted using the SPSS 18 tool with multiple linear regression data analysis techniques. The results showed that profitability and directors had a significant positive effect, leverage had a significant negative impact, and managerial ownership had a significant negative impact.
THE INFLUENCE OF JOB CHARACTERISTICS AND JOB PLACEMENT ON PERFORMANCE FINANCE OFFICER AT THE HIGHWAY AND CONSTRUCTION AGENCY LAMPUNG PROVINCE
Dina Sabila;
Iskandar Ali Alam
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i4.314
The importance of job characteristics and job placement affects the performance of financial employees. The purpose of this study is to find out whether the variables of job characteristics, job placement, affect the performance of financial employees of the BMBK Office of Lampung Province. The sample in this study is 35 respondents in the Finance section of the BMBK Office, using multiple linear regression analysis, and validity test methods, reality tests with descriptive analysis, by using the (SPSS)23 program as a tool to analyze data through statistical analysis. After conducting research by filling out a questionnaire, the results were obtained that 30 respondents (85.7%) agreed with the characteristics of the job, for the variable of employing work, 21 respondents (60.0%) expressed their agreement, for the variable of employee performance, as many as 25 respondents (71.5%) expressed agreement. The findings of this study show that characteristics and placement have a significant and positive influence on the performance of BMBK Service Employees partially. Simultaneously, the characteristic variables and placement together have a significant effect and contribute 90.6% of the relationships between the variables studied by the researchers.
STRATEGIES TO IMPROVE LOCAL GOVERNMENT FINANCIAL PERFORMANCE
Fanika;
Khairudin;
Aminah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i4.315
This research aims to analyze the effect of PAD, capital expenditure, and balancing funds on the financial performance of local governments. With all regencies/cities in Lampung Province as the population in this study and 15 regencies/cities as samples. The data used in this study is in the form of secondary data and the data processing method used is multiple linear regression. The results of this study are: (1) PAD has a significant positive effect on the Financial Performance of Local Governments. (2) Capital Expenditure has a significant negative effect on the Financial Performance of Local Governments. (3) The Balancing Fund has a significant negative effect on the Financial Performance of Local Governments.
ANALYSIS OF ACCOUNTING STUDENTS' UNDERSTANDING OF THE DEVELOPMENT OF BASIC ACCOUNTING CONCEPTS AND THEIR APPLICATION
Putri Safitri;
Afrizal Nilwan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i4.317
This study examines the understanding of students majoring in Accounting related to the development of basic accounting concepts and their implementation in teaching at several universities in Bandar Lampung. S1 Accounting students from Bandar Lampung University, Technocrat University, and Darmajaya University class of 2020 became research subjects. Qualitative methods are used with data collection through questionnaires. The results showed differences in student understanding related to basic accounting concepts, influenced by teaching approaches, curricula, and learning methods at each university. Data analysis uses a descriptive approach with percentage-based score interpretation. The implications of this research can be used to improve teaching effectiveness and student understanding of basic accounting concepts. Further research recommendations include analysis of additional variables and company types to understand holistically the challenges of a dynamic and competitive work environment. These findings support the development of a responsive and relevant curriculum in meeting industry demands.
QUALITY OF ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN KOTA BARU VILLAGE, NEGRI AGUNG DISTRICT, WAYKANAN REGENCY
Sindi Sintia;
Khairudin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i4.318
The accountability of village fund management in Kota Baru has not complied with the provisions of Pamengeri No113 of 2014. This research aims to assess the level of accountability of financial management of Kota Baru Village, Negri Agung District, Waykanan Regency. The research method applied is qualitative, where direct interviews are conducted with the treasurer, secretary, and village head. The results of the research prove that the principle of accountability in village fund management has been implemented well, reflecting positive financial governance. In terms of planning, implementation, and accountability. It is hoped that the application of this accountability principle can be improved in the future through increasing understanding of the village apparatus by participating in socialization and also improving the quality of education.
IMPACT OF IMPLEMENTATION OF METHODS OF COACHING FOR SUCCESS, PARTICIPATIVE, AFFILIATIVE, VISIONARY AND SITUATIONAL (COPAVISIT) AT OPERATIONAL MANAGEMENT OF CELLULAR TELECOMMUNICATIONS COMPANIES IN DIGITAL ERA
Hendra Jonathan Sibarani;
Nidya Banuari;
Esther Praja Anggriany Panggabean
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i4.319
The development of the telecommunications industry in Indonesia is determined by the company's ability to manage operational with using methods of coaching for success, participative, affiliative, visionary and situational. The meaning of coaching for success are with treating people as they want to be treated, that is by indirectly giving punishment, participative by taking part in the problems faced by company management, affiliative by maintaining good relationships with employees and company partners, visionary support progress company, situational is done by looking at the condition of the company that is required to be able to implement the marketing industry 4.0. This research method uses a quantitative approach, the type of quantitative descriptive research with the nature of research that is explanatory. The data used are secondary data, namely employees of cellular telecommunication in Area of Regional I of Medan City as many as 800 people. The sampling technique used in this study using the Slovin formula so that the number of samples used in this study was 89 people. Sampling uses a simple random sampling approach. The results obtained in this study are coaching for success methods have a negative and significant influence, participative and affiliative, have a positive and significant influence, while visionary and situational have no influence on the operational management of cellular telecommunications companies in Medan City.