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 INFLUENCE OF LEADERSHIP STYLE, WORK DISCIPLINE AND COMPETENCE TO EMPLOYEE PERFORMANCE IN PT. PERKEBUNAN NUSANTARA III (PERSERO) MEDAN ]]>
<![CDATA[Zuwita Winasari Sitanggang]]>;
<![CDATA[Fariza Fitria]]>;
<![CDATA[Nelin Pricilia Simatupang]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.531
<![CDATA[This study is intended to explore how the influence of leadership style, work discipline level, and employee competence on work performance within PT. Nusantara III Plantation (Persero) Medan. Using a quantitative approach, data was obtained through the distribution of questionnaires to 106 employees as research participants. The findings of the study indicate that a leadership style that creates an open communication space, involves employees in the work process, and provides consistent guidance, is able to build a more productive work atmosphere. High work discipline can be seen from adherence to company procedures, accuracy in completing responsibilities, and compliance with internal regulations also show a close relationship with improving individual performance. These three aspects, when carried out synergistically, play an important role in encouraging the effectiveness of employee work in the organization. Meanwhile, competencies, which include technical skills, mastery of science, and professional work attitudes, have proven to be important drivers in supporting employee effectiveness. This research provides input for the management of PT. Perkebunan Nusantara III (Persero) Medan to continue to strengthen adaptive and humanist leadership capacity, encourage the creation of a culture of discipline in the work environment, and provide continuous training to improve the competence of human resources.]]>
<![CDATA[THE EFFECT OF DEBT TO EQUITY RATIO AND RETURN ON ASSETS ON STOCK RETURNS IN PROPERTY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020-2022 ]]>
<![CDATA[Rona Bernike Br Sinuhaji]]>;
<![CDATA[Cut Fitri Rostina]]>;
<![CDATA[Fauzi]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.532
<![CDATA[This study was conducted to test the influence of each predetermined variable, both simultaneously and partially. From a total population of 31 companies, and based on the criteria that have been set, a sample of 20 companies was obtained. This type of research is quantitative using secondary data measured on a ratio scale to be processed statistically. The analysis method used is multiple linear regression. The results of the analysis through the F test show that the Debt to Equity Ratio (DER) Return on Assets (ROA) variable simultaneously does not have a significant positive effect on stock returns. However, the results of the (partial) t-test show that DER and ROA do not have a significant influence on the stock price.]]>
<![CDATA[WOMEN'S REPRESENTATION IN INDONESIA'S POLITICAL LEADERSHIP STRUCTURE ]]>
<![CDATA[Naib]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.533
<![CDATA[This study discusses the dynamics of women's representation in the political leadership structure in Indonesia, especially in legislative institutions and political parties. Although Law Number 7 of 2017 has set a 30% quota for women, its implementation still faces various challenges, both structurally and culturally. Barriers such as patriarchal culture, lack of political education, and women's dual role as housewives and politicians are among the main barrier factors limiting their participation in politics. Through normative juridical methods and analysis of secondary data from various sources, this study found that women's representation in the legislature continues to increase over time. However, this figure has not reached the set target. In addition, political parties often only meet quotas formally without paying attention to the capacity and quality of women nominated. In conclusion, increasing women's representation requires continuous efforts to overcome existing cultural and structural barriers, so as to create a more substantial and meaningful participation of women in Indonesia's political leadership structure.]]>
<![CDATA[THE ROLE OF ENERGY TRANSITION AND INTENSITY ON CO2 IN OECD COUNTRIES ]]>
<![CDATA[Esha Galang Gati Mahendra]]>;
<![CDATA[Toto Gunarto]]>;
<![CDATA[Neli Aida]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.534
<![CDATA[The purpose of this study was to analyze the influence of GDP per capita, renewable energy consumption, and energy intensity on CO2 emissions in 38 OECD member countries during the period 2010–2022.This study uses a quantitative approach and panel data regression The results of this study found that all independent variables have a significant influence on CO2 emissions. GDP per capita and energy intensity have a positive effect, with elasticities of 0.060% and 0.67%, respectively, indicating that economic growth and energy inefficiency increase emissions. In contrast, renewable energy consumption had a negative effect with an elasticity of -0.016%, confirming the important role of clean energy in reducing emissions. These findings are in line with the Environmental Kuznets Curve (EKC) hypothesis and emphasize the urgency of the energy transition and improving energy efficiency in developed countries.]]>
<![CDATA[SUSTAINABILITY CORPORATE SOCIAL RESPONSIBILITY REVIEWED FROM COMPLIANCE THEORY ]]>
<![CDATA[Winda Noviana]]>;
<![CDATA[Aminah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.580
<![CDATA[The rate of work accidents in Indonesia is still relatively high, with the number continuing to increase every year. The research aims to minimize the rate of work accidents in property and real estate sector companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The study uses a quantitative method using a multiple linear regression approach to analyze the relationship between Corporate Social Responsibility (CSR) and compliance with compliance theory in Indonesia. The results of the study show that there is no significant influence between Company Growth on Compliance Theory. On the other hand, personal protective equipment has a significant effect on the theory of compliance. The discovery provides a view to the company's management to understand and emphasize the importance of using Personal Protective Equipment to maintain occupational safety and security.]]>
