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 EFFECT OF HEXAGON MODEL FRAUD ON FINANCIAL REPORT FRAUD (EMPIRICAL STUDY ON INDUSTRIAL SECTOR COMPANIES LISTED ON THE IDX IN 2020-2022) ]]>
<![CDATA[Hani Rahmawati]]>;
<![CDATA[Reka Ayu Rahmawati]]>;
<![CDATA[Ahmad Raihansyah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.324
<![CDATA[Fraud cases are increasing from year to year and the most detrimental is financial statement fraud and causes losses for companies and users of financial statements. This study aims to analyze the fraud hexagon factors in detecting financial statement fraud in industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sampling method used in this study is purposive sampling. The samples that met the research criteria were 33 industrial companies. The data analysis method uses the logistic regression method with the help of the EViews application to test the data. The results of the study indicate that financial targets, external pressure, ineffective supervision, change of auditors, change of directors, collusion and frequent appearance of CEO photos have no effect on detecting financial statement fraud.]]>
<![CDATA[HOW DOES THE AUDIT COMMITTEE DETECT FRAUD? ]]>
<![CDATA[Eko Sudarmanto]]>;
<![CDATA[Imam Hidayat]]>;
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Adela Rhiana Novitasari]]>;
<![CDATA[Anggun Munifatul Afifah]]>;
<![CDATA[Pika Yolanda]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.325
<![CDATA[Financial statement fraud is a mismatch between the application of accounting principles and the preparation of financial reports with the aim of deceiving users of financial statements. This research aims to analyze the influence of the Fraud Hexagon on financial statement fraud. There are 10 variables used, namely Financial Target, Financial Stability, External Pressure, ineffective monitoring, nature of industry, collusion, change in director, change in auditor, frequent number of CEO's picture, and political connections. Financial statement fraud is measured using the Beneish M-Score Model. The sample in this research is infrastructure sector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022 with the number of samples used being 29 companies. Data analysis in this study used panel data regression analysis and MRA. The results of this research show that financial stability, collusion, frequent number of ceo' pictures have a negative influence on financial statement fraud. Nature of industry and change in director have a positive influence on financial statement fraud. Meanwhile, financial targets, external pressure, ineffective monitoring, change in auditors, and political connections have no influence on the potential for fraudulent financial statements. In terms of moderating the audit committee, this variable shows that financial stability, collusion, change in directors and frequent number of CEO's pictures are capable of moderate. Meanwhile, financial targets, external pressure, ineffective monitoring, nature of industry, change in auditors and political connections are not able to moderate financial report fraud.]]>
<![CDATA[THE INFLUENCE OF LIFESTYLE AND CONSUMPTIVE BEHAVIOR ON GENERATION Z FINANCIAL MANAGEMENT (CASE STUDY OF STUDENTS OF FACULTY OF ECONOMICS AND BUSINESS, BANDAR LAMPUNG UNIVERSITY) ]]>
<![CDATA[Anggra Martha Yudha]]>;
<![CDATA[Habiburrahman]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.326
<![CDATA[The consumptive lifestyles and behaviors that increasingly dominate today's society can have a significant impact on the ability of generation Z to manage their finances. The purpose of this study is to determine the relationship between the lifestyle of generation Z and their purchasing behavior in financial management, especially in the FEB Bandar Lampung University student environment. The sampling methodology uses the Slovin formula, with a sample of 74 students as respondents. This study used multiple linear regression analysis methods, with the help of the IBM SPSS Statistics 25 program, to process the data. Based on the results of the study, it is known that: (1) Lifestyle variables provide positive and significant results on Financial Management variables, it is explained that T counts > T table (2.043 > 1.994). (2) The variable of Consumptive Behavior gives positive and significant results on the variable of Financial Management it is explained that T counts > T table (4,140 > 1,994). (3) The results of simultaneous tests of lifestyle variables and consumptive behavior have a major effect on financial management, with F values calculated > F tables (79,420 > 3,126). Advice for FEB Bandar Lampung University students is that with a lifestyle that is not excessive or does not waste money on spree and consumptive behavior that is not affected by social media and peer pressure to buy goods that are not for needs but wants, students can improve their finances and manage finances to be more effective and more stable.]]>
<![CDATA[GOOD CORPORATE GOVERNANCE MECHANISM FOR IMPLEMENTING CORPORATE SOCIAL RESPONSIBILITY IN MINING COMPANIES ]]>
<![CDATA[Bonar Habib Purba]]>;
<![CDATA[Haninun]]>;
<![CDATA[Aminah]]>;
<![CDATA[Khairudin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.327
<![CDATA[The purpose of this study is to identify Good Corporate Governance mechanisms that affect Corporate Social Responsibility disclosure. The GCG mechanism is assessed using the Institutional Ownership Measure, Manager Ownership, and the Independent Board of Commissioners. Information is collected through annual reporting of mining business entities for the 2021 period. The total population consists of 90 mining business entities, and 90 samples obtained through a purposive sampling approach. Information is measured through multiple linear regression. The findings of the study show that institutional ownership does not have a major impact on CSR disclosure, management ownership does not have a major impact on CSR, while the independent board of commissioners has a major impact on CSR.]]>
<![CDATA[ANALYSIS OF ZIGGY CONSTRUCTION'S MARKETING STRATEGY IN COMPETING WITH OTHER COMPETITORS ]]>
<![CDATA[Mutia Salsa Billa]]>;
<![CDATA[Herry Goenawan Soedarsa]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.328
<![CDATA[The purpose of this study is to study marketing strategies used by Ziggy Construction in the face of competitiveness against other competitors. This research uses a mixed method, or a combination of two research methods simultaneously both quantitative and qualitative. Mixed method is intended to obtain more valid, reliable, and objective data. This research is descriptive following the process of data collection, writing, and explanation. This study used data collection techniques based on field research. Based on the results that have been described, Ziggy Construction uses the SWOT analysis method with IFAS and EFAS and the matrix diagram obtained is in quadrant 1 (one) meaning that the right strategy in the quadrant is an aggressive growth policy (Growth Oriented). The conclusion that can be drawn in this study is the marketing strategy used by Ziggy Construction in facing competitiveness against other competitors, namely by utilizing social media as a promotional event to introduce services to consumers, utilizing technology to manage financial statements to be more efficient and accurate, providing the best service to consumers to be more satisfied, and providing prices that are relatively cheaper than other competitors.]]>
<![CDATA[STORE ATMOSPHERE ANALYSIS ON BUYING INTEREST AT BREGAS COFFEE SHOPS ]]>
<![CDATA[Steven Arianto]]>;
<![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 ]]>
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DOI: 10.61990/ijamesc.v2i5.329
<![CDATA[Bregas Coffee, located at Jalan Pangeran Jayakarta, Complex 68, Block A, No.1, Central Jakarta. Bregas Coffee Shop has a deficient store atmosphere and has a relatively large number of visitors. The aim of this research is to analyze whether store atmosphere has an influence on buying interest. The research method used is a quantitative method, while the population in this research is consumers who have made purchases at the Bregas Coffee Shop. The sampling technique used is non- probability sampling. The results of the research itself show that the Store Atmosphere has a positive and significant effect on purchasing interest at the Bregas Coffee Shop. Thus, an increase in buying interest at the Bregas Coffee Shop can occur when the Store Atmosphere provided by the Bregas Coffee Shop increases.]]>
<![CDATA[BUILDING HEALTH BRIDGES FOR BPJS PATIENTS BY STRENGTHENING THE LINK OF PREMIUM COSTS, INFRASTRUCTURE, SERVICE QUALITY, EMPLOYEE PERFORMANCE, AND PATIENT SATISFACTION ]]>
<![CDATA[Sarida Minarni]]>;
<![CDATA[Meiliyah Ariani]]>;
<![CDATA[Melan Susanty Purnamasari]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.330
<![CDATA[Health is one of the most important parts of human rights (HAM), Everyone has the right to an adequate standard of living for the health and well-being of himself and his family as mentioned in the United Nations (UN) Declaration of the Right of Human Rights on November 10, 1948. Public services are an important indicator in assessing government performance, both at the central and regional levels. The quality of public services is a dynamic condition related to products, services, processes and the environment, the quality assessment is determined at the time of the provision of public services. The administration of government is said to be good if the public services carried out are oriented to the interests of realizing the welfare of the community. This study aims to explain the relationship between premium costs, infrastructure, service quality, and employee performance on patient satisfaction of BPJS Kesehatan health facility level three users at dr. Chasbullah Abdulmadjid Hospital, Bekasi City. This study uses a quantitative approach. The data used is primary data. The object of the research used is the Bekasi City Regional General Hospital. The method used for sampling was accidental sampling of 126 respondents. This study was tested using the SEM-PLS (Structural Equation Model-Partial Least Square) system and the data was tested using SmartPLS software. The results of the study showed that the variables of premium costs and infrastructure did not have a significant effect on patient satisfaction of BPJS Kesehatan users, while the variables of service quality and employee performance had a significant effect on BPJS Kesehatan patient satisfaction.]]>
<![CDATA[THE ROLE OF BRAND IMAGE, PRICE, PACKAGING, PRODUCT QUALITY, AND WORD OF MOUTH ON THE INTEREST IN PURCHASING TORIYU BRAND BOTTLED DRINKING WATER PRODUCTS (AMDK) IN YOGYAKARTA ]]>
<![CDATA[Yunus Indra Purnama]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.331
<![CDATA[The large number of businesses in the Bottled Drinking Water (AMDK) industry results in fierce competition with one of the main factors affecting is price. In addition to price, packaging is also important because it makes a first impression. Quality must be considered because together with price and packaging can create a good brand image that encourages the creation of word of mouth which can be a strength in itself. The purpose of the study is to determine the influence of price, product quality, brand image and word of mouth on the buying interest of Toriyu brand bottled water products, in students of the Faculty of Business and Humanities, Yogyakarta University of Technology (UTY). This study uses a Likert scale questionnaire. The data analysis technique is multiple regression using SEM-PLS. The sampling technique is accidental sampling, which is sampling is carried out spontaneously to anyone who is considered suitable. The research population is students of the Faculty of Business and Humanities, Yogyakarta University of Technology (UTY) with a total of 5,441 people, the sample used by 100 students based on the Slovin formula with an error rate of 5%. Based on the p values, it is known that Brand Image/Brand Image has a significant effect on buying interest, price has no effect on buying interest, packaging has a significant effect on buying interest, product quality has no effect on buying interest, Word of Mouth has a significant effect on buying interest.]]>
<![CDATA[CONSUMER PREFERENCE FACTORS THAT AFFECT BUYING INTEREST IN JAIL COFFEE KEMAYORAN ]]>
<![CDATA[Martin Caniago Putra Dewa]]>;
<![CDATA[Hari Iskandar]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.332
<![CDATA[The coffee industry is one of the popular industries and is also very closely related to the people of Indonesia. The development of high and increasing production and consumption of coffee and it’s processing today is also inseparable from the phenomenon that occurs in the community. The creation of a trend in consuming coffee has now made coffee a lifestyle in the social environment, this is also what has caused the surge in the Coffee Shop business in big cities, especially in Jakarta and one of them is Jail Coffee Kemayoran. This study aims to find out that consumer preference factors play a role and also affect buying interest at Jail Coffee Kemayoran. The type of research conducted is quantitative associative, with the distribution of questionnaires carried out using the Google Form application with a total of 100 respondents. Respondent data was then processed using SPSS 25. In the study, various types of tests were carried out consisting of validity tests, reliability tests, classical assumption tests, simple linear regression tests, partial T tests, and determination coefficient tests. Based on the results of the research conducted, it was shown that consumer preference factors partially affected the buying interest at Jail Coffee Kemayoran in the hypothesis testing carried out.]]>
<![CDATA[THE INFLUENCE OF DEFERRED TAX, TAX TO BOOK RATIO AND FIRM SIZE ON COMPANY PERFORMANCE ]]>
<![CDATA[Rita Junita]]>;
<![CDATA[Putri Dwi Wahyuni]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.339
<![CDATA[This research aims to investigate the influence of tax factors, namely deferred tax, tax to book ratio, and company size on the performance of companies in the mining sector listed on the Indonesia Stock Exchange. The research period covers 2020 to 2022, illustrating the dynamic economic conditions and regulatory changes in Indonesia. This research methodology will use a quantitative approach with secondary data analysis from the annual financial reports of companies listed on the Indonesia Stock Exchange. The analytical method used in this research is multiple linear regression with SPSS statistical testing tools. The results of this research are that deferred tax, tax to book ratio and company size have a significant effect on company performance.]]>
