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 PROFIT PERSISTENCE AND CASH HOLDING ON PROFIT QUALITY WITH ACCOUNTING CONSERVATISM AS MODERATION ]]>
<![CDATA[Deni Herdiansyah]]>;
<![CDATA[Suripto]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.348
<![CDATA[This study aims to examine the effect of profit persistence and cash holding on profit quality with accounting conservatism as a moderator. The research method used is an associative quantitative method. The data used in this study is panel data, which is a combination of time series data and cross section data. The population in this study is Business Index-27 companies listed on the Indonesia Stock Exchange in 2019-2023. The determination of samples by purposive sampling technique was obtained from 17 companies with 85 observation data. The analysis technique and hypothesis testing were carried out by panel data regression analysis through EViews ver-12. Based on the results of the T test, it is known that profit persistence does not have a significant effect on profit quality. On the other hand, cash holding affects the quality of profits. Meanwhile, accounting conservatism cannot moderate the influence of profit persistence variables and cash holding variables on profit quality.]]>
<![CDATA[THE INFLUENCE OF ECONOMIC VALUE ADDED, GOING CONCERN OPINION AND DIVIDEND POLICY ON STOCK PRICES IS MEASURED BY MARKET VALUE ADDED ]]>
<![CDATA[Anastasia Awa]]>;
<![CDATA[Endang Ruhiyat]]>;
<![CDATA[Sugiyanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.350
<![CDATA[This study aims to examine the influence of Economic Value Added, Going Concern Opinion and Dividend Policy on Stock Prices as analyzed by Market Value Added. This type of research is associative quantitative research. The type of data used is secondary data obtained from the company's www.idx.co.id and website. The population in this study is manufacturing companies in the consumer non-cyclicals sector that have been listed on the IDX for the 2018-2022 period. The determination of the sample used the purposive sampling method, the number of research samples was 29 companies, with a research year of 5 years, the total data in this study was 145 data and the data was tested using the help of EViews software version 12. The data analysis technique used is panel data model regression. Based on the results of this study, the Economic Value Added variable has a positive effect on the Stock Price, the Going Concern Opinion has no effect on the Stock Price, the Dividend Policy has no effect on the Stock Price, the Market Value Added cannot decode the relationship between the Economic Value Added and the Stock Price, the Market Value Added cannot decode the relationship of Going Concern Opinion to Stock Price, Market Value Added cannot decode the relationship of Dividend Policy to Stock Price.]]>
<![CDATA[ANALYSIS OF THE EFFECT OF DIVERSIFICATION AND INTELLECTUAL CAPITAL ON CORPORATE FINANCIAL PERFORMANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATOR ]]>
<![CDATA[Mohamad Ghofur]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Iin Rosini]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.351
<![CDATA[This study aims to explore the relationship between diversification strategy, intellectual capital, and firm performance, with good corporate governance as a moderating variable. This study was conducted on companies listed in the Kompas 100 index during the period 2018 to 2022. The purposive sampling method was used to collect 140 samples, and data analysis was conducted using the Random Effect method using EViews 12 software. The results showed that diversification strategy has no significant influence on the performance of companies in the Kompas 100 index. In contrast, intellectual capital shows a significant positive influence on firm performance. Good corporate governance does not moderate the relationship between diversification strategy and firm performance, and is unable to moderate the effect of intellectual capital on firm performance. These findings provide important insights for corporate managers and researchers interested in understanding the factors that influence firm performance in the context of the dynamics of the global business environment.]]>
<![CDATA[COMMUNICATION PROGRAM PLANNING STUDY: THE EFFECT OF THE USE OF CHATGPT ON EDUCATION TO ENCOURAGE RESPONSIBLE AND ETHICAL LIFELONG LEARNING ]]>
<![CDATA[Putri Syahrani]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.352
<![CDATA[Technology, which continues to develop along with the advancement of science, plays a key role in improving the understanding of science in education. Artificial intelligence (AI) is playing a key role in the transformation of education, and ChatGPT, as a generative language model, opens up new opportunities for innovative learning experiences. The determination of strategies in communication planning is always related to the elements of communication. The purpose of this study is to find out how the role of Communication Program Planning Studies has the Influence of the Use of ChatGPT on Education to Encourage Responsible and Ethical Lifelong Learning. The research method uses a descriptive qualitative method. The data used is secondary data, the researcher uses 16 articles and appropriate books as a reference in writing scientific papers. The results of this study show that the presence of ChatGPT is the result of the implementation of communication program planning that has received a positive response from various circles, namely students, students, and educators.]]>
<![CDATA[FINANCIAL LEVERAGE STRATEGY TO IMPROVE COMPANY STOCK PERFORMANCE IN INDONESIA ]]>
<![CDATA[Hayyin Isnaini]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.354
<![CDATA[This research aims to analyze and explore strategies for utilizing financial leverage ratios in improving the performance of company shares traded on the IDX. The sampling technique uses purposive sampling using a cross section data approach of 105 observation sample data from property & real estate sector companies listed on the IDX with the observation period 2020-2023. Meanwhile, the analysis technique uses structural equation modeling. The research results show that the use of financial leverage by companies in the property & real estate sector shows that they are not capable enough to improve the performance of company shares in the secondary market. However, the EVA variable can explain variations in its influence on stock returns indirectly through financial leverage. This indicates that the use of financial leverage is proven to be able to improve current year performance as reflected in the EVA ratio value. Interestingly, company age can also explain variations in its influence on company stock performance. This means that the longer the company is, the greater the opportunity for the company to improve its stock performance.]]>
<![CDATA[THE EFFECT OF INVESTMENT DECISION, SOLVENCY, PROFITABILITY, CAPITAL STRUCTURE ON COMPANY VALUE OF MANUFACTURING INDUTRY COMPANIES IN THE CONSUMER GOODS SECTOR LISTED IN THE INDONESIA STOCK EXCHANGE IN THE PERIOD OF 2019-2022 ]]>
<![CDATA[Ibrania Euis Anggie Sianturi]]>;
<![CDATA[Enda Noviyanti Simorangkir]]>;
<![CDATA[Juli Arlis Sianturi]]>;
<![CDATA[Soni Dharma Syaputra]]>;
<![CDATA[Putri Wahyuni]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.355
<![CDATA[This research aims to find out the influence of Investment Decisions, Solvency, Profitability, Structure Capital Faced by the Company Values Manufacturing Industry Consumer goods sector listed on the Stock Exchange Indonesia Securities Period 2019-2022. The research approach used in this research is research Quantitative, this type of research is descriptive and the nature of the research is casual. Method This research is a documentation method. The data analysis model used is the analysis double linear. The population of this research is the manufacturing industry companies sector 50 consumer goods registered on the Indonesian Securities Exchange for the 2019 - 2022 period company. The determination of samples using Technical purposive sampling was obtained as many as 30 companies. The value of the determination coefficient using the value of Adjusted R Square is 0.025. The results of the study show that partially, investment decisions with a value of 0.019 has no effect on the company's value, solvency with a value of - 0.351 has no effect on the company's value. Profitability with a value of 2,459 has an effect and significant on the value of the company and capital structure with a value of 1,421 has no effect on the company's value. Simultaneously with a score of 1.749 indicates that investment decisions, solvency, profitability and capital structure are not affect the value of companies in the manufacturing industry companies in the goods sector consumption listed on the Indonesia Stock Exchange for the 2019-2022 period.]]>
<![CDATA[BIBLIOMETRIC ANALYSIS: GOOGLE CLASSROOM ON MATHEMATICS LEARNING IN THE SCOPUS DATABASE USING VOSVIEWER ]]>
<![CDATA[Siti Adella Wahyuni]]>;
<![CDATA[Bambang Sri Anggoro]]>;
<![CDATA[Novian Riskiana Dewi]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.360
<![CDATA[The Covid-19 pandemic has changed the global education paradigm, including in Indonesia which has adopted distance learning to avoid the spread of the virus. In this context, the use of the google classroom digital platform has become very relevant. This study explores the development and publication trends related to the use of google classroom in mathematics learning from 0-2024 years. By utilizing the Scopus database and Publish or Perish software, the analysis showed a significant spike in the number of 121 documents, through the results of screening into 100 articles using the DOI format. 2021 recorded the highest number of citations, with Indonesia as the leading country and Indonesia University of Education as the top institution. University College London recorded the highest number of citations, while the Journal of Physics: Conference Series dominated the publication. Author Dadang Juandi ranked first, while Melissa Bond received the highest citation for an article on "Facilitating Student Engagement Through the Flipped Learning Approach in K-12". Bibliometric analysis using VOSviewer identified 13 keyword clusters with new themes such as learning style, game-based learning, and numerical analysis that emerged as potential research topics. The study also highlights analytical challenges such as data limitations and difficulty in interpreting results. Cross-agency and international collaboration is expected to encourage innovation in this field.]]>
<![CDATA[RECODIFICATION OF CORE CRIMES IN SPECIAL CRIMINAL ACTS WITHIN LAW NUMBER 1 OF 2023 CONCERNING THE PENAL CODE ]]>
<![CDATA[Euis Rachmawati Abdullah]]>;
<![CDATA[Dwi Nur Fauziah Ahmad]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.361
<![CDATA[This research focuses on investigating the Recodification of Core Crimes in Special Criminal Acts within Law Number 1 of 2023 concerning the Penal Code. The study is motivated by the enactment of Law Number 1 of 2023 concerning the Penal Code (National Penal Code) through the process of criminal law recodification, which has sparked controversy among institutions and law enforcement officials. This controversy arises due to the inclusion of core crimes from special criminal acts in the National Penal Code. The issues addressed in this research are the regulation of core crimes from special criminal acts within the National Penal Code and the implications of this regulation for other criminal laws outside the Penal Code, using normative research methods to uncover the truth behind two key issues. The research findings indicate that the inclusion of core crimes from special criminal acts in the National Penal Code will not create ambiguity with existing special criminal laws outside the Penal Code nor complicate the law enforcement process. The inclusion of core crimes from special criminal acts in the Penal Code aims to provide a bridging mechanism so that if a new offense or development of an offense arises, there will still be a reference to the National Penal Code, ensuring that the fundamental principles remain aligned with the National Penal Code, as most current regulations on special criminal acts deviate from general principles or their enforcement.]]>
<![CDATA[THE EFFECT OF JOB TRAINING AND CAREER DEVELOPMENT ON EMPLOYEE PERFORMANCE ]]>
<![CDATA[Riski Ulan Sari]]>;
<![CDATA[Rd Roro Anggraini Soemadi]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.362
<![CDATA[The purpose of this study is to determine the influence of Job Training and Career Development on Employee Performance partially and simultaneously in PT Shield on Service Academy Hypro. The research method used is a quantitative method. The sample taken in this study amounted to 50 employees. The analysis method used is multiple regression analysis. Data collection was obtained from the distribution of questionnaires. The results of the study showed that partially the Job Training variable (X1) did not have a positive and significant effect on Employee Performance, which could be seen in the t-calculated value < the t-table (0.129 < 2.011). Career Development (X2) has a positive and significant effect on Employee Performance, it can be concluded that the t-calculated value > t-table (5.438 > 2.011), by simultaneously showing that the Influence of Job Training and Career Development together has a significant effect on Employee Performance (Y) can be concluded by the F-calculated value > F-table (14.493 > 3.20). The result of the determination coefficient of 38.1% of the figure shows that there is an influence of job training and career development variables on employee performance, the remaining 61.9% is influenced by other variables.]]>
<![CDATA[THE IMPACT OF GREEN FINANCE, CASH FLOW, REGULATION AND PROFITABILITY ON INVESTMENT DECISIONS IN INDONESIAN MANUFACTURING COMPANIES ]]>
<![CDATA[Muhammad Wisnu Iksantoro]]>;
<![CDATA[Harti Budi Yanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.369
<![CDATA[This study aims to analyze the impact of green finance, cash flow, regulation, and profitability on investment decisions in manufacturing companies in Indonesia. This research was conducted in Manufacturing companies from 2019 to 2023 with a sample of 40 companies multiplied by 5 years so that 200 observation data obtained on the Indonesia Stock Exchange with the software used, namely EViews. The results show that green finance and regulation have no effect on investment decisions, while cash flow and profitability have a significant effect on investment decisions. This means that the better the company provides cash flow and high profitability, the better it can improve investment decisions.]]>
