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.
Articles
32 Documents
Search results for
, issue
"Vol. 2 No. 5 (2024): October"
:
32 Documents
clear
<![CDATA[EFFECT OF FOREIGN INVESTMENT INFLOWS ON CAPITAL MARKET PERFORMANCE IN NIGERIA ]]>
<![CDATA[Auwalu Muazu]]>;
<![CDATA[Ismaila Abdullahi Olotu]]>;
<![CDATA[Abdulkarim Alhassan Shuibu]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i5.240
<![CDATA[This study explores the relevance of disaggregate financial information disclosure suggested by standard setters in promoting decision usefulness of financial information by exploring the effect of foreign investment inflows on capital market performance in Nigeria. The study adopted ex-post facto research design using quarterly time series data from 2005Q1 – 2022Q4. The study employed autoregressive distributed lag (ARDL) model in the data analysis technique and determined the long-run and short-run relationship between the variables of the study. The findings of the study revealed that equity capital, loans and currency deposits have significant positive effect on capital market performance measured with market capitalization, while money market instrument and trade credit have negative significant effect. However, other capital, other equity, bond and other claims have no significant effect on capital market performance in Nigeria. The study investigates only the relationship between foreign investment financial inflows and capital market performance in Nigeria and does not incorporate control variables such as inflation rate, exchange rate, interest rate and so on. This study provide insight that effective performance evaluation, decision making and transparency in the public and private sector required disaggregate financial information disclosure. Previous studies adopted aggregate approach in investigating capital inflows performance, policy decision and its implications without considering various heterogeneity of the components of these inflows. This overblows performance result and policy decision impacts. This study considered various heterogeneity of the different components of the foreign investment financial inflows in the research.]]>
<![CDATA[THE EFFECT OF COMPANY SIZE AND POLITICAL CONNECTIONS ON TAX AVOIDANCE ]]>
<![CDATA[Novi Hadzida]]>;
<![CDATA[Ifan Wicaksana Siregar]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i5.267
<![CDATA[The objective of this study is to examine The Effect of Company Size and Political Connections on Tax Avoidance Practices amongst Agricultural companies listed on the Indonesia Stock Exchange between the years 2018 to 2022. The size of a company is gauged by the natural logarithm of its total assets, while political connections are quantified through the use of a dummy variable, with a value of one denoting connected companies and a value of zero denoting unconnected ones. Finally, the extent of tax avoidance is measured through Book-to-Tax Differences (BTD). This study’s population was comprised of agricultural companies that were listed on IDX between the years 2018 to 2022. The sample consisted of 8 companies and a total of 40 data points were collected through a purposive sampling method. The type of research is quantitative, using multiple linear regression and IBM SPSS software version 25 for data analysis. The research findings suggest that Company Size significantly negatively effect on Tax Avoidance, whereas Political Connections was found to have no effect on Tax Avoidance. However, when considered simultaneously, Company Size and Political Connections have a significantly effect on Tax Avoidance in agricultural companies listed on the IDX between the years of 2018 to 2022.]]>
<![CDATA[STUDY OF TRADITIONAL KENDURI CEREMONY IN GUNUNGPAYUNG VILLAGE TEMANGGUNG CENTRAL JAVA ]]>
<![CDATA[Ferrencia Calvina Effendi]]>;
<![CDATA[Vishnuvardhana S. Soeprapto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i5.273
<![CDATA[Gunungpayung Village possesses a rich history, culture, and traditions, yet it remains relatively unknown to many Indonesians. One of the village's profound traditions is the kenduri ceremony, reflecting the life and culture of the Javanese people. Kenduri is a traditional event held by the community to express gratitude, commemorate births or deaths, and partake in religious activities. This research aims to explore several aspects of the kenduri ceremony in Gunungpayung Village: its meaning, social, environmental, historical, and gastronomic aspects. The study employs a descriptive qualitative field research method. Findings reveal that kenduri, or selametan, encompasses various ceremonies marking significant events like births, deaths, religious celebrations, and the harvest season. The primary function of kenduri is to express gratitude to God, seek safety, and honor ancestors. It also promotes values such as solidarity, mutual cooperation, and togetherness within the community, fostering a harmonious atmosphere. Kenduri serves as a cultural ritual that enhances the sense of unity and kinship among local residents. The ceremony not only underscores the importance of communal bonds but also integrates environmental and historical elements, reflecting the village's deep-rooted traditions. Gastronomically, kenduri involves preparing and sharing traditional dishes, further enriching the cultural experience. In conclusion, the kenduri ceremony in Gunungpayung Village is a multifaceted tradition that encapsulates the essence of Javanese cultural practices. It plays a vital role in maintaining social cohesion, honoring heritage, and preserving the environmental and gastronomic aspects of the village's culture. Despite its significance, Gunungpayung Village and its kenduri tradition remain lesser-known, highlighting the need for broader recognition and appreciation.]]>
<![CDATA[ANALYSIS OF LOCAL CULINARY CONSUMPTION ON THE ATTRACTIVENESS OF CULINARY TOURISM IN THE SURYA KENCANA AREA OF BOGOR ]]>
<![CDATA[Gabriella Aimee Kristyadi]]>;
<![CDATA[Dewanta Facrureza]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i5.279
<![CDATA[Currently, local culinary in Indonesia is popular and a highlight for tourists. Local cuisine is no less interesting than other culinary that looks more interesting. Each region has its own distinctive culinary. Local cuisine does not only serve food or drinks, but local cuisine offers many uniqueness and various culinary flavors. One of the things that provide the most memorable experience for tourists is when tourists come and taste the typical culinary of tourist areas, either eating on the spot or to take home as souvenirs. This research method uses a descriptive qualitative approach. Data collection is taken by conducting interviews, observations and documentation. The purpose of the study was to determine the relationship between local culinary consumption and the attractiveness of culinary tourism in the Surya Kencana Area of Bogor. Local culinary consumption in this study includes five dimensions, namely the influence of food ingredients, the influence of cooking techniques, distinctive tastes, food traditions and rituals and cultural heritage. The subjects of this study are tourists who are interested in coming or have visited the Surya Kencana Bogor Area. Based on the results of interviews, the interviewees showed that the data collected proved that the typical culinary of Bogor City in the Surya Kencana Area of Bogor is a culinary tourism center that attracts tourists to visit.]]>
<![CDATA[THE EFFECT OF RESPONSIVENESS AND RELIABILITY ON CUSTOMER SATISFACTION AT WARUNG RAWIT TAMAN PALEM ]]>
<![CDATA[Grace Syela]]>;
<![CDATA[Dewanta Facrureza]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i5.280
<![CDATA[The significant increase from year to year makes that culinary today is not only to meet food needs but also has become a lifestyle among the community. This will increase the intensity of competition in the culinary business itself starting from the products offered to services to customers such as responsiveness and reliability. This study aims to examine the relationship between responsiveness and reliability to customer satisfaction at Warung Rawit Taman Palem. This study used quantitative type research methods with an associative approach using questionnaires to 100 respondents. This study uses a test method consisting of validity test, reliability test, classical assumption test, multiple linear regression analysis, partial T test, simultaneous F test and coefficient of determination. The results of this study explain that Responsiveness and Reliability have a simultaneous and partial effect on Customer Satisfaction at Warung Rawit Taman Palem.]]>
<![CDATA[A CASE STUDY ON THE STRATEGY OF DEVELOPING THE ATTRACTION OF '4A' AS A CULTURAL TOURISM AT THE CENTER FOR NATIONAL ARCHIVES STUDIES JAKARTA ]]>
<![CDATA[Gracia Pratama Wijaya]]>;
<![CDATA[Vishnuvardhana S. Soeprapto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i5.282
<![CDATA[The National Archives Building is a symbol of Jakarta's history. The National Archives building was once used as an orphanage and church. As the name suggests, the National Archives Building previously functioned as a document warehouse. The function of the National Archives Building began around the 1800s during the Dutch East Indies government. The original name of the National Archives Building was Villa Molenvliet. To find out, the Archives Study Center for the first President of the Republic of Indonesia, Ir. Soekarno, consists of 4 halls, namely: Hall 1 Aku Indonesia, this hall tells the story of Sukarno from birth to death. Hall 2 Jalan Politics This hall depicts Sukarno as a political giant. Hall 3 Cultural Patrons This hall explains that apart from being an accomplished politician, Sukarno also loved beauty. Hall 4 Welfare and Democracy This hall tells the story of one of Sukarno's leaderships, which was to improve the welfare of the people, which was done by nationalizing the nation's assets. This research uses descriptive qualitative field research methods. The research results show that regarding attractiveness, it can be seen that the National Archives Study Center is still lacking in facilities and accessibility. By adding several existing deficiencies to meet visitor needs.]]>
<![CDATA[THE EFFECT OF DISCLOSURE OF CARBON EMISSIONS AND ECO EFFICENCY ON COMPANY VALUE ]]>
<![CDATA[Maharani Juniar Mulyadi Salim]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i5.284
<![CDATA[There are many threats to climate change accompanied by environmental damage. This is able to create a paradigm for assessing environmental performance in companies that are directly related to the environment. Regarding the impact of a business's business activities on the environment, it is a challenge for companies to find ways to reduce their environmental impact and make disclosures as a form of responsibility every year. The sample in this research uses energy sector companies for the period 2020 to 2023. The method used in this research is a panel data regression model with the results of research on carbon emissions disclosure and eco-efficiency having no effect on company value.]]>
<![CDATA[THE EFFECT OF PROFIT MANAGEMENT, WEBSITE INFORMATION DISCLOSURE AND INTERNET FINANCIAL REPORTING ON COMPANY VALUE BY MODERATION OF THE BOARD OF COMMISSIONERS ]]>
<![CDATA[Ridwan Fauzi Ari Hamzah]]>;
<![CDATA[Iin Rosini]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i5.285
<![CDATA[The purpose of this research is to obtain empirical evidence regarding the board of commissioners moderating the influence of earnings management, website information disclosure and internet financial reporting on company value. This research used a purposive sampling method in determining the sample with 35 companies as samples and a 5 year observation period from 2018 to 2022 so that 175 observation data were obtained. Research data was obtained through the official website of the Indonesian stock exchange and the websites of each company. Data analysis uses E-Views with panel data regression analysis using the Random Effect Model. The results of the research show that earnings management does not affect company value, website information disclosure has an effect on company value, internet financial reporting has no effect on company value, the board of commissioners moderates by weakening the influence of earnings management on company value, the board of commissioners does not moderate the effect of website information disclosure on The value of the company and the board of commissioners moderates by strengthening the influence of earnings management on company value.]]>
<![CDATA[MARKET REACTION MODERATE MEDIA EXPOSURE AND PUBLIC OWNERSHIP TO SUSTAINABILITY REPORTS ]]>
<![CDATA[Arini Nurul Pujiani]]>;
<![CDATA[Iin Rosini]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i5.287
<![CDATA[This research aims to test market reactions moderating media exposure and public ownership of sustainability reports in companies in the energy sector and industrial sector during the 2021 - 2022 period. This research is classified as associative quantitative research. The data used is secondary data obtained from the website www.idx.co.id and the company website. The population in this research are companies in the energy sector and industrial sector on the stock exchange during the period 2021 to 2022. Meanwhile, the sample for this research was determined using a purposive sampling method so that 62 sample companies were obtained. By using panel data regression analysis with a random effect model, this research finds that media exposure has no effect on sustainability reports, public ownership has no effect on sustainability reports. This research also found that market reactions cannot moderate the influence of media exposure on sustainability reports, market reactions cannot moderate the influence of public ownership on sustainability reports. This research contributes to the literature regarding the use of random effect panel regression methods, which has not been widely found in the Indonesian research context. This research has implications for the importance of more transparent and detailed sustainability reports that can demonstrate a company's long-term commitment to sustainable business practices. Meanwhile, for further research, it is hoped that other independent variables such as financial performance and company culture can be used to influence sustainability report disclosure.]]>
<![CDATA[ANALYSIS OF ACCOUNT REPRESENTATIVE COMPETENCE AND ITS IMPACT ON INCREASING TAXPAYER COMPLIANCE ]]>
<![CDATA[Endah Tri Wardhani]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i5.288
<![CDATA[The importance of the Account Representative's role in the business process of monitoring taxpayer compliance, it is necessary to find out what are the competencies of the Account Representative that have an impact on increasing taxpayer compliance. Data collection using a survey method with a questionnaire. Respondents in this study were Strategic Account Representatives of the Directorate General of Taxes. The results of the questionnaires collected were 111 questionnaires. Testing in this study was carried out using the Structural Equation Model Partial Square (SEM-PLS) statistical analysis model with SmartPLS software. The results showed that the knowledge variable had no effect in improving taxpayer compliance. Meanwhile, the experience and communication skill variables have a positive effect on taxpayer compliance.]]>
