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[DO INVESTORS CARE ABOUT TAX AVOIDANCE? EVIDENCE FROM INDONESIA ]]>
<![CDATA[Verani Carolina]]>;
<![CDATA[Endah Purnama Sari Eddy]]>
<![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.v2i6.386
<![CDATA[The purpose of this study is to investigate the response of investors to instances of corporate tax avoidance in Indonesia, which is typified by corporate risk and firm value. This research employs data from all companies listed on the Indonesian Stock Exchange, with the exception of financial sector companies, for the four-year period between 2020 and 2023. The research method is panel data regression, with the Common Effect Model identified as the optimal regression model. The findings indicate that tax avoidance is associated with an increase in corporate risk, yet in the short term, it is linked to an increase in firm value. This research concludes that investors perceive tax avoidance behavior in a negative light.]]>
<![CDATA[THE ROLE OF THE REGIONAL INSPECTORATE IN THE DECISION ON VILLAGE FUND RETURN IN POLEWALI MANDAR ]]>
<![CDATA[Nisma Ariskha Masdar]]>;
<![CDATA[Haliah]]>;
<![CDATA[Nirwana]]>;
<![CDATA[Andi Kusumawati]]>
<![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.v2i6.387
<![CDATA[The study aims to identify the Role of the Regional Inspectorate in the Refund of Village Funds, the causes of the return of Village Funds by a number of Villages, and the obstacles faced by the Inspectorate in conducting inspections in Villages. The research method used in this article is a qualitative descriptive method. The type of data used in this study is primary data including information obtained directly from interviews with informants, while secondary data includes information taken from documents, reports, or regulations that already exist. The research informants in this study include the Inspector at the Polewali Mandar Inspectorate, the Inspector's Secretary, the Middle Expert Auditor, the Supervision Report Analyst, and the Staff. The results of the study show that the Inspectorate plays a very important role in the decisions of Village officials in returning Village Funds. With the inspection carried out by the Auditor Team from the Regional Inspectorate, a number of Village Heads decided to return Village Funds with a nominal value ranging from IDR 700,000 to IDR 27,000,000, even a number of Villages suddenly repaired roads and other infrastructure due to the impact of the return of the Village Funds. However, the Audit Team from the Inspectorate experienced internal and external obstacles in conducting the inspection. Internal obstacles consisted of limited Human Resources and the Honorarium given to the Audit Team was only Rp160,000 for transportation and accommodation costs.]]>
<![CDATA[THE IMPACT OF CONSUMER ATTITUDES ON ONLINE SHOPPING, INCLUDING SOCIAL MOTIVATIONS, ESCAPISM MOTIVATIONS, AND VALUE MOTIVATIONS, IN RELATION TO ONLINE PURCHASE INTENTIONS ]]>
<![CDATA[Cen Lu]]>;
<![CDATA[Chandra Kuswoyo]]>;
<![CDATA[Reicheana Koesala Zirho]]>
<![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.v2i6.389
<![CDATA[The development of technology and the internet has changed people's shopping behavior, especially the millennial generation. This study aims to analyze the attitude on online shopping of the millennial generation and compare it with the population as a whole. This study also provides an explanation of the online shopping behavior of consumers in the millennial generation group, as well as being the basis for developing teaching materials in customer insight and consumer behavior courses. The Millennial generation is a group of individuals who have different awareness of the impact of historical events they experience. They tend to be more tech-savvy and spend less money on purchases. The study highlights the need to understand the Millennial generation further because they are not monolithic. Understanding generational differences and their impact on online shopping is important for effective target audience segmentation. Meanwhile, purchasing behavior describes whether consumers actually buy the products they want, with purchase intention as a proxy variable to measure purchasing behavior. This study is a type of quantitative research that uses a survey method to collect data from the West Java millennial generation who are involved in online purchase intention. The population is the West Java millennial generation, and the sample was taken using a purposive sampling technique. Testing of the research instrument was carried out with validity using the Pearson Correlation test and reliability with Cronbach's alpha. The data was processed using Moderate Regression Analysis (MRA) with SPSS version 25. The results of the study showed that attitudes on online shopping and value motives influence online shopping intention. Social motives and escapism motives do not affect online shopping intention.]]>
<![CDATA[GOOD CORPORATE GOVERNANCE, GREEN INOVATION AND SUSTAINABILITY PERFOMANCE ]]>
<![CDATA[Kautsar Mubarak]]>;
<![CDATA[Holiawati]]>;
<![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.v2i6.390
<![CDATA[This study aims to examine the influence of Good Corporate Governance and Green Innovation on Sustainability Performance. This type of research is quantitative associative. The data used is secondary data obtained from the company's www.idx.co.id and website. The population in this study is companies that are members of the Sri Kehati Index Listed on the IDX for the period of 2019 – 2023. Meanwhile, the sample of this study was determined by the purposive sampling method so that 20 sample companies were obtained. The analysis method used is Panel Data Model Regression analysis. The results of this study show that Good Corporate Governance and Green Innovation have an effect on Sustainability Performance, Good Corporate Governance has an effect on Sustainability Performance and Green Innovation has an effect on Sustainability Performance.]]>
<![CDATA[AN ANALYSIS OF MACROECONOMIC INDICATORS ON EXCHANGE RATES IN INDONESIA ]]>
<![CDATA[Raka Putri Agfial]]>;
<![CDATA[Benny Budiawan Tjandrasa]]>
<![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.v2i6.379
<![CDATA[Elections represent a significant political event in Indonesia, often leading to fluctuations in the financial sector. The impact of these fluctuations can be observed through the trends in the Composite Stock Price Index (IHSG) and the exchange rate during presidential election periods. Historical data from presidential elections between 2009 and 2019 indicates a consistent increase in both the IHSG and the exchange rate. However, the 2024 presidential election presents an unusual scenario where the IHSG shows a strengthening trend leading up to the election, while the Indonesian rupiah remains weak against foreign currencies, particularly the USD. Following a decline in the IHSG, the rupiah experienced a sharp drop. Consequently, this study aims to elucidate the determinants of the exchange rate by examining several macroeconomic variables, including Gross Domestic Product (GDP), global oil prices, the budget deficit, foreign direct investment, inflation, and interest rates. Utilizing time series data from 1991 to 2023 in Indonesia and employing multiple linear regression analysis, the research identifies that global oil prices significantly influence the exchange rate by positively moderating the effect of GDP. Additionally, interest rates are found to have a significant negative impact on the exchange rate.]]>
