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
35 Documents
Search results for
, issue
"Vol. 2 No. 6 (2024): December"
:
35 Documents
clear
<![CDATA[THE EFFECT OF FREE CASH FLOW, FINANCIAL DISTRESS, AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON EARNING MANAGEMENT IN INFRASTRUCTURE COMPANIES ]]>
<![CDATA[Putri Ramadhani]]>;
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i6.370
<![CDATA[This study aims to analyze the influence of free cash flow, financial distress and corporate social responsibility disclosure on earning management. This study uses infrastructure companies in 2019-2023 with samples obtained from 47 companies multiplied by 5 years so that 235 observations are obtained. The results of the study prove that cash flow and CSR disclosure have a negative and significant effect on earning management. Meanwhile, financial distress has no effect on earning management. The implication of the research in this study is that managers must consider the long-term impact of doing earning management, especially in the context of the company's financial condition and managers' involvement in CSR practices. While profit manipulation may provide short-term profits, it can damage the company's reputation and sustainability in the future. Furthermore, CSR disclosure can increase company transparency and this can help create greater trust with external stakeholders.]]>
<![CDATA[THE INFLUENCE OF CORPORATE GOVERNANCE, CAPITAL INTENSITY, PROFITABILITY AND FINANCIAL DISTRESS ON TAX AVOIDANCE ]]>
<![CDATA[Fathurachman Kautsar]]>;
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i6.371
<![CDATA[This study aims to analyze the influence of corporate governance, capital intent, profitability, and financial distress on tax avoidance. This study uses a sample taken of manufacturing companies listed on the Indonesia Stock Exchange (www.idx.co.id) for 2023 so that a final sample of 200 observation data is obtained. The data were analyzed using SPSS software with multiple regression analysis, descriptive analysis, classical assumption test and hypothesis. The results of the test conducted by the researcher can be concluded that GCG has a significant negative effect on tax avoidance, while capital intensity has a significant positive effect on tax avoidance, then the profitability variable has a significant negative effect on tax avoidance and finally financial distress has no effect on tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period.]]>
<![CDATA[FACTORS THAT CAN AFFECT COMPANY PERFORMANCE BY MODERATING PROFITABILITY IN COMPANIES IN INDONESIA ]]>
<![CDATA[Ermanto Hidayat]]>;
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i6.373
<![CDATA[This study aims to analyze the influence of green accounting, corporate social responsibility, intellectual capital, and ownership structure on company performance through profitability. This study uses a sample taken of manufacturing companies listed on the Indonesia Stock Exchange (www.idx.co.id) for 2023 so that a final sample of 200 observation data is obtained. The data were analyzed using SPSS software with multiple regression analysis, descriptive analysis, classical assumption test and hypothesis. The results of the test conducted by the researcher can be concluded that green accounting and corporate responsibility have no effect on the company's performance. Meanwhile, intellectual capital and ownership structure have a significant positive effect on the company's performance and profitability cannot moderate green accounting on the company's performance. However, it is able to strengthen corporate responsibility, intellectual capital, and ownership structure for company performance.]]>
<![CDATA[EMPLOYEE PERFORMANCE OPTIMIZATION REVIEWED FROM COMPETENCY AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) ]]>
<![CDATA[Wachyu Hari Haji]]>;
<![CDATA[Meiliyah Ariani]]>;
<![CDATA[Islamiah Kamil]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i6.376
<![CDATA[Every organization is required to be able to optimize human resources and how these human resources are managed. Therefore, an organization must be able to organize all existing human resources so that organizational activities can run smoothly and be able to compete with its competitors. One of them is to consider based on the competencies and organizational citizenship behavior (OCB) owned by employees. The purpose to be achieved in this study is to prove that the performance of PT Biantara Jaya Service employees can be optimized through competency variables and Organizational Citizenship Behavior (OCB). The type of research used in this research is quantitative research. The type and source of data used in this study are primary data. The data collection method in this study uses a population questionnaire and the sample in this study is 40 respondents of PT Biantara Jaya Services employees and all of them are used as saturated samples. The data analysis in this study used multiple linear regression using validity test, reliability test, multiple linear regression analysis test and t hypothesis test and determination coefficient test with the SPSS 26 For Windows statistical application program. The results of the research that have been conducted show that employee competence measured through knowledge, expertise/skills, and attitudes has a positive and significant effect on performance. Likewise, the organizational citizenship behavior (OCB) variable which is measured through the accuracy of task completion, attendance level, cooperation, and job satisfaction has a positive and significant effect on performance.]]>
<![CDATA[DISCLOSURE OF BANK CUSTOMER DECISIONS USING QRIS AS A MEANS OF ONLINE TRANSACTIONS IN THE DIGITAL ERA ]]>
<![CDATA[Zulhawati]]>;
<![CDATA[Meiliyah Ariani]]>;
<![CDATA[Avinash Pawar]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i6.377
<![CDATA[This study aims to find out the factors that affect bank customers' decision to use QRIS as a means of online transactions in the digital era for BCA bank customers in Central Jakarta. The type of research used in this research is quantitative research. Meanwhile, the data used in the study is primary data. The data collection technique in this study is by means of interviews and questionnaire distribution. The sample in this study uses an accidental sampling technique of 105 people who are customers of Bank BCA in Central Jakarta. The data analysis in this study used multiple linear regression with the SPSS 26 For Windows statistical application program. The results of this study show that social strata have a positive effect on customers' decisions to transact using QRIS, this proves that the higher a person's social strata, the more likely they are to choose to use QRIS in making transactions. Higher social strata tend to be more open to the use of new technologies compared to customers from lower social strata. Lifestyle has a positive effect on customers' decisions to transact using QRIS, this proves that the more modern, dynamic, and consumptive a person's lifestyle, the greater their tendency to choose QRIS as a transaction method. Trust has a positive effect on customers' decisions to transact using internet banking, proving that the higher the level of customer trust in QRIS, the more likely they are to use this transaction method.]]>
<![CDATA[THE EFFECT OF EMOTIONAL INTELLIGENCE ON RESILIENCE WITH SELF-EFFICACY AS MEDIATION: A STUDY ON GENERATION Z ]]>
<![CDATA[Olivia Winda Ony Panjaitan]]>;
<![CDATA[Dian Mutiasari]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i6.380
<![CDATA[Currently, resilience is an ability that is expected to be possessed by every individual because with resilience a person can rise from the problems faced in a productive way. Resilience itself is influenced by how well a person manages emotions and is able to be calm, and how confident the individual is in his ability to solve the problems faced. The purpose of this study was to determine the effect of emotional intelligence on resilience with self-efficacy as mediation. The research respondents were 96 Gen Z respondents. The research instrument was an online questionnaire. Analysis technique with SEM-PLS. The results showed that self-efficacy perfectly mediates the effect of emotional intelligence on individual resilience.]]>
<![CDATA[BEHAVIORAL INTENTION TO ADOPT FINTECH: STUDY OF MILLENIALS’ AND GEN-ZS’ READINESS IN INDONESIA ]]>
<![CDATA[Zahra Ayunita Mulia]]>;
<![CDATA[Nurhastuty Kesumo Wardhani]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i6.381
<![CDATA[As the financial technology (fintech) landscape develops rapidly, it is important to understand the factors that influence the adoption behavior of the Millennial and Gen-Z generation in Indonesia. This study uses a quantitative method approach to investigate the readiness of this demographic group to accept fintech solutions and identify the key determinants that shape their behavioral intentions. A structured questionnaire was administered to a representative sample of the Millennial and Gen-Z generations in Jakarta, Indonesia, to gather insights into their awareness, perceptions and attitudes towards fintech. This study draws on existing theories such as the Unified Theory of Acceptance and Use of Technology (UTAUT) to develop a theoretical framework for analyzing the factors that influence fintech adoption. This research examines variables such as performance expectations, effort expectations, social influences, and facilitating conditions to understand their impact on the behavioral intentions of Millennials’ and Gen-Zs’. The findings of this research show that the use of technology is able to contribute to achieving performance in financial transactions, apart from that the influence of the social environment is also proven to be able to increase behavior in using fintech technology. This research only tests the four core determinants of UTAUT and the data obtained is not able to represent fintech adoption behavior as a whole in Indonesia.]]>
<![CDATA[THE EFFECT OF PROFITABILITY AND LIQUIDITY ON THE TIMELINESS OF FINANCIAL REPORTING ]]>
<![CDATA[Euis Ratnasari]]>;
<![CDATA[Nurahmelia Putri]]>;
<![CDATA[Soedjatmoko Soedjatmoko]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i6.382
<![CDATA[This study aims to analyze the influence of profitability and liquidity on the timeliness of financial reporting in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2021-2023 period. Profitability is measured using the return on assets (ROA) ratio, while liquidity is measured by the current ratio. This study is a quantitative study, the number of company samples is 30 samples from 10 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for a period of 3 years, namely 2021-2023. This study uses secondary data obtained through the company's annual report. Data analysis uses logistic regression tests, several tests, namely, descriptive statistics, classical assumption tests (multicollinearity test), logistic regression analysis of regression model feasibility (geometry of fit), testing the whole model (overall model fit), classification matrix and hypothesis test (determination coefficient test (Nagelkerke R square), T test (partial test) and F test (simultaneous test). The results of the data analysis show that partially and simultaneously the profitability and liquidity variables have no effect on the timeliness of financial reporting in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2021-2023 period.]]>
<![CDATA[CRIMINAL LAW REFORM IN THE FACE OF THE SOCIETY 5.0 ERA AGAINST CYBER CRIME ]]>
<![CDATA[Nopit Ernasari]]>;
<![CDATA[Naib]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i6.383
<![CDATA[Society 5.0 brings a major transformation in the social order through the integration of advanced technologies that blur the boundaries between the physical and virtual worlds. In this context, cybercrime has emerged as a serious challenge that requires adequate legal handling. This article examines the urgent need for criminal law reform in Indonesia to anticipate and respond to cybercrime in the Society 5.0 era. Through normative analysis and review of existing policies, this study assesses the effectiveness of current regulations. The proposed reforms include strengthening a legal framework that is more adaptive to technological innovations, increasing the capacity of law enforcement in dealing with digital crimes, and adjusting penalties for crimes that occur in cyberspace. The article also highlights the importance of international collaboration in cyber law enforcement. In conclusion, without a comprehensive reform of the criminal law, Indonesia risks falling behind in efforts to deal with the threat of cybercrime in the Society 5.0 era.]]>
<![CDATA[THE INFLUENCE OF ACCOUNTING STUDENTS' UNDERSTANDING OF GOVERNMENT ACCOUNTING STANDARDS ON INTEREST IN WORKING AS PUBLIC SECTOR ACCOUNTANTS ]]>
<![CDATA[Mia Fidela]]>;
<![CDATA[Iman Waskito]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i6.385
<![CDATA[This study aims to analyze the effect of accounting students' understanding of Government Accounting Standards (SAP) on their interest in working as public sector accountants. The type of research used is associative with a quantitative approach, which examines the causal relationship between the independent variable (students' understanding of SAP) and the dependent variable (interest in working as public sector accountants). The study was conducted at the University of Mataram, with a population of all students majoring in accounting in semesters five, seven, and nine. Sampling used a purposive sampling technique, where the sample was students who had passed the Public Sector Accounting I and II courses and were still active. Primary data were collected through questionnaires distributed to respondents, and this research instrument has been tested for validity and reliability. The results of the analysis show that students' understanding of SAP has a significant effect on interest in working as public sector accountants. The regression model used meets the classical assumptions, so the results of this study are considered valid and reliable. These findings indicate that a good understanding of SAP can encourage students' interest in pursuing a career in the public sector, as well as provide a strong basis for further research in the fields of government accounting and public sector workforce.]]>
