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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THE EFFECT OF THE USE OF SIA AND INFORMATION TECHNOLOGY ON EMPLOYEE PERFORMANCE AT PT. CAPELLA PATRIA UTAMA
Vincent Lung;
Tina Miniawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v3i1.466
This study examines the impact of accounting information systems (AIS) and information technology (IT) on employee performance at PT. Capella Patria Utama. Using a quantitative approach, data were collected through questionnaires involving all 34 employees as respondents. The total sampling method was used to ensure comprehensive analysis. Findings show that AIS and IT implementation significantly enhance work efficiency, accuracy, and decision-making. Employees experience reduced errors in financial reporting and improved productivity. The study highlights the need for continuous system upgrades, employee training, and IT support to maximize these benefits. These results provide insights for management to optimize AIS and IT use for better performance. Future research could explore long-term effects and broader organizational impacts of IT integration.
UTILIZATION OF DIGITALIZATION FOR MSME DEVELOPMENT AS A PILLAR OF ECONOMIC DEVELOPMENT
Diwayana Putri Nasution;
Hilmi;
Rizki Ramadhan;
Feri Susilawati;
Rachmad Ikhsan;
Lia Nazliana Nasution;
Wahyu Indah Sari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v3i1.467
The purpose of this study is to see the use of MSME digitalization to develop MSMEs as a pillar of economic development. Digitalization is very necessary in the global era, where human resources are required to be able to adapt to the development of digitalization. However, in reality, this has not happened comprehensively in various aspects of MSMEs. The reason behind this research is that many MSMEs still do not have adequate capabilities in terms of digitalization. The research method used is the literature review method and digitalization theory which explains the use of digitalization for the development of MSMEs. The results of the study show that the use of digitalization is very influential in increasing the competitiveness of MSMEs and their development. MSMEs also contribute optimally to economic development. The suggestion from this study is that training and development of digitalization capabilities are needed in an effort to increase the development of MSMEs as a pillar of Indonesia's development.
REVEALING ANEMIA FACTORS IN PREGNANT WOMEN IN THE SECOND TRIMESTER AT THE SINGANDARU HEALTH CENTER (JULY-SEPTEMBER 2024)
Marthia Ikhlasiah;
Mila Hairunisa;
Refi Lindawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
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DOI: 10.61990/ijamesc.v3i1.469
Anemia is a significant micronutrient problem in pregnant women, with a global prevalence of 41.8%. In Indonesia, 48.9% of pregnant women experience anemia, resulting in health risks for both mother and baby, including low birth weight and death. The administration of iron (Fe) tablet supplements is one of the solutions to reduce the anemia rate. Despite the government's efforts, such as the distribution of Fe tablets, the compliance of pregnant women at the UPTD of the Singandaru Health Center in Serang City is still low. At the UPTD Singandaru Health Center, Serang City, there are 58% pregnant women with anemia in the January-December period in 2022 and in 2023 as much as 60% of this data is obtained from the UPTD Singandaru Health Center. The researcher made 16 respondents and obtained non-compliance results from the ANC compliance category as many as 10 respondents (62.5%), compliance as many as 6 respondents (37.5%). The category of Fe tablet consumption in pregnant women was affected by anemia in the non-compliant category as many as 11 respondents (68.8%). Meanwhile, for the compliant category as many as 5 respondents (31.3%), the category of compliance with family support for pregnant women and compliance with family support in the category of non-compliance were 11 respondents (68.8%). As for the compliant category, there were 5 respondents (31.3%). The role of health workers The role of health workers in the category of no role was as many as 3 respondents (18.8). Meanwhile, the role of health workers in the category of existing or assisting as many as 13 respondents (81.3%). The Chi Square results of 4 variables obtained a value, ANC visit compliance received a value of 0.551, Fe tablet consumption compliance received a value of 0.119, family support compliance received a value of 0.119, and the role of health workers received a value of 0.247.
THE SECRET TO EXCLUSIVE BREASTFEEDING SUCCESS AT TPMB SITI NURUSSAKINATURAHMAH SERANG 2024
Marthia Ikhlasiah;
Ana Marliana;
Refi Lindawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v3i1.470
This study aims to find out the factors that affect the success of breastfeeding in newborns. This type of research is using Qualitative with Cross Sectional design, in the design of data collection using primary data, namely with an observation sheet carried out on one group without a control group or comparator. The sample of this study is mothers who give birth at TPMB Siti Nurussakinaturrahmah. S.Keb. In Serang City in 2024, a total of 30 respondents were taken by accidental sampling from September – November 2024. The statistical analysis used is the Chi-Square Test. Based on the results of the statistical test using chi square, it was shown that there was a meaningful relationship between the support of the husband and the support of health workers with the incidence of successful breastfeeding in newborns with a p-value of <0.05, while there was no meaningful relationship between knowledge and the success of breastfeeding in newborns with p-value 0.05. The conclusion of this study is that mothers who have good knowledge will give breast milk to their babies, and mothers who have newborns are expected to receive support from their husbands and health workers. Saran Diis is expected to be able to conduct further research elsewhere, with a larger number of samples, as well as with different research designs such as the case control design.
ANALYSIS OF GOOD CORPORATE GOVERNANCE, DEBT COSTS, AND INVENTORY INTENSITY AGAINST TAX MANAGEMENT
Ester Hanna Gunawan;
Faza Wahyu Anggrainy;
Sultan Maulana Hakim
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
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DOI: 10.61990/ijamesc.v3i1.418
This study aims to analyze the influence of good corporate governance, debt costs, and inventory intensity on tax management in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The method used is a quantitative method with secondary data from the financial statements of consumer non-cyclicals sector companies listed on the IDX in the period. The sample selection method used was the purposive sampling method by producing 27 companies for five years with a total of 135 observations. Data were analyzed using E-Views software 13. The results of the study show that: (1) Good corporate governance, debt costs, and inventory intensity simultaneously have a significant effect on tax management; (2) Good corporate governance does not have a significant effect on tax management; (3) Debt costs do not have a significant effect on tax management; (4) Inventory intensity has a positive and significant effect on tax management.