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
489 Documents
<![CDATA[LIQUIDITY, PROFITABILITY, AND SOLVENCY: COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE ]]>
<![CDATA[Tri Purwanti]]>;
<![CDATA[Sry Wahyuni Hasan]]>;
<![CDATA[M.U. Falah]]>;
<![CDATA[Sri Hermuningsih]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.159
<![CDATA[This study aims to analyze the comparison of financial performance of PT Timah Tbk with PT Golden Energy Mines Tbk in terms of liquidity, profitability and solvency ratios. This type of research data is secondary data. Data collection techniques with literature and documentation. Data analysis used in liquidity ratio analysis consists of Current Ratio (CR), and Quick Ratio (QR), profitability consisting of Return on Asset (ROA) and Return On Equity (ROE), and solvency ratios namely Total Debt To Equity Ratio and Total Debt To Total Asset Ratio. The results showed that PT Timah has more ability to pay its short-term debt, more ability to pay its short-term debt that has been reduced by inventory when compared to PT Golden Energy Mines Tbk. PT Golden Energy Mines Tbk has more ability to obtain net profit after tax from total assets, more ability to obtain net profit after tax from total equity when compared to PT Timah Tbk. PT Timah Tbk has a lower level of debt risk and a lower level of debt risk when compared to PT Golden Energy Mines Tbk.]]>
<![CDATA[THE INFLUENCE OF WORK CLIMATE AND FATIGUE ON EMPLOYEE PERFORMANCE MEDAN SAMSAT WITH JOB SATISFACTION AS A MEDIATING VARIABLE IN NORTH MEDAN SAMSAT ]]>
<![CDATA[Tri Amelia Risa]]>;
<![CDATA[Wilchan Robain]]>;
<![CDATA[M. Chaerul Rizky]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.160
<![CDATA[This study focuses on analyzing job satisfaction in mediating work climate and burnout on employee performance. Aquantitative approach was chosen for this study, and the data source was obtained by distributing questionnaires to 74 employees at Samsat Medan Utara. Data analysis using Structural equation model (PLS-SEM). The results showed that in North Medan Samsat, the work environment directly impacts job satisfaction. At the North Medan Samsat, the work environment directly affects employee performance. Directly, burnout does not affect employee job satisfaction at the North Medan Samsat. Job satisfaction directly affects employee performance at the North Medan Samsat. Job satisfaction directly affects employee performance at the North Medan Samsat. At the North Medan Samsat, job satisfaction indirectly moderates the effect of work climate on employee performance. At the North Medan Samsat, job satisfaction does not significantly moderate the impact of burnout on employee performance.]]>
<![CDATA[ANALYSIS OF THE APPLICATION OF MALCOLM BALDRIGE CRITERIA (MBCFPE) TO BUSINESS ACTORS IN INDONESIA ]]>
<![CDATA[Vira Aulia Gusfi]]>;
<![CDATA[Ulul Azmi]]>;
<![CDATA[Prie Dewi Listanti]]>;
<![CDATA[Kusuma Chandra Kirana]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.161
<![CDATA[This research explores the challenges and opportunities for Micro, Small and Medium Enterprises (MSMEs) in Indonesia, focusing on the implementation of the Malcolm Baldrige Criteria for Performance Excellence. Although the MSME sector in Indonesia is very large, limited capital, access to technology, and market reach hinder their competitiveness against larger companies. Along with that, the proliferation of online media adds complexity to the business landscape, demanding rapid adaptation. Strategic human resource management is emerging as a critical factor for long-term organizational development. The research uses the Malcolm Baldrige Award as a benchmark for performance appraisal, which includes leadership, strategic planning, customer focus, measurement and analysis, workforce focus, process management, and results. The study sampled six businesses, revealing the varying impact of these criteria on their performance. Key findings highlight the key role of leadership and customer-focus in influencing MSME outcomes, while other criteria show mixed and sometimes less significant effects. Full implementation challenges include a lack of a clear vision-mission statement, lack of organizational structure, and limited emphasis on product innovation. The research concludes with recommendations for MSMEs in Indonesia, emphasizing the importance of developing a clear vision, improving organizational structure, and increasing focus on innovation. These findings provide deep insight into the dynamics of MSMEs and offer strategic direction to navigate Indonesia's evolving business landscape.]]>
<![CDATA[THE EFFECT OF RETURN ON ASSETS, CURRENT RATIO, DEBT TO TOTAL ASSETS RATIO, DEBT TO EQUITY RATIO ON DIVIDEND POLICY ]]>
<![CDATA[Sari Dewi R Silaban]]>;
<![CDATA[Mitraya Banjarnahor]]>;
<![CDATA[Norsalita Aritonang]]>;
<![CDATA[Jessy Safitri Sitorus]]>;
<![CDATA[Wenny Anggeresia Ginting]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.162
<![CDATA[The purpose of this study was to determine the effect of Return On Asset (ROA), Current Ratio, Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER) on Dividend Policy in Consumer Goods Sector Manufacturing companies in Indonesia Stock Exchange. The research method in this study is quantitative, which uses secondary data because data collection comes from existing records at the company. The population in this study were all consumer goods sector companies on the Indonesia Stock Exchange, totaling 75 companies in 2019-2022. The sampling technique used is purposive sampling. The sample used was 20 companies in 4 years. The data analysis technique used is the classic assumption test and multiple linear analysis with the help of the SPSS 21 application. The results of this study show that Return On Asset (ROA), Current Ratio, Debt To Asset Ratio (DAR), and Debt To Equity Ratio (DER) simultaneously affect Dividend Policy. Partially, Return On Asset and Current Ratio have no significant effect on Dividend Policy, Debt To Asset Ratio (DAR) has a positive and significant effect on Dividend Policy, Debt to Equity Ratio (DER) has a negative and significant effect on Dividend Policy.]]>
<![CDATA[FINANCIAL REPORTING FRAUD: AUDIT COMMITTEE AS MODERATION ]]>
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Epekele Wisdom]]>;
<![CDATA[Dirvi Surya Abbas]]>;
<![CDATA[Alvina Anggraini]]>;
<![CDATA[Gadis Ayu Rizky Darmala]]>;
<![CDATA[Elsa Audia Utami]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.163
<![CDATA[This study aims to investigate the influence of the audit committee in moderating the association between financial targets, financial stability, changes in directors, ineffective supervision, optimal conditions of the company, changes in auditors, the CEO's photograph, government projects, political connections, and managerial ownership on financial statement fraud. When examining instances of financial statement fraud, it is important to take into account the involvement of the audit committee in addition to other variables. The Beneish M-Score Model is used to quantify financial statement fraud. The study focuses on analyzing a sample of 49 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) between 2020 - 2021. The analysis employs panel data regression analysis with 98 units, utilizing the EViews 13 analytical tool to test the hypothesis. The findings of this study indicate that a company's financial target significantly impacts the likelihood of financial statement fraud. Factors such as financial stability, changes in directors, monitoring, the company's ideal condition, changes in auditors, CEO photographs, government projects, political connections, and managerial ownership do not affect the likelihood of financial statement fraud. The presence of an audit committee has a moderating effect on the occurrence of financial statement fraud as each independent variable becomes less influential. ]]>
<![CDATA[THE INFLUENCE OF SERVICE QUALITY AND IMPLEMENTATION OF PUBLIC RELATIONS CUSTOMER SATISFACTION ON SERVICE RECIPIENT SATISFACTION AT THE YOGYAKARTA COURT OFFICE ]]>
<![CDATA[Anna Sulistyawati]]>;
<![CDATA[Rita Listiyanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.164
<![CDATA[The objectives of this research include: (1) To determine the magnitude of the influence of information quality on the satisfaction of people receiving services at the Yogyakarta Religious Court Office. (2) To determine the magnitude of the influence of the implementation of Public Relations consumer satisfaction on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (3) To determine the magnitude of the influence of the implementation of consumer satisfaction, public relations, consumer satisfaction and service quality on the satisfaction of the community receiving services at the Yogyakarta Religious Court Office. This type of research is quantitative research. The population in this study were all service recipients at the Yogyakarta Religious Court Office. The sampling technique used simple random sampling technique with a sample size of 100 people. The data collection technique in this research uses a questionnaire. The data analysis technique uses multiple regression analysis. Based on the findings and data analysis carried out in the previous chapter, the following conclusions can be drawn: (1) The implementation of consumer satisfaction public relations has a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (2) Service quality has a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (3) The quality of information and the quality of service have a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. The variables quality of information and quality of service influence public satisfaction by 30.9%, while the remaining 69.1% is influenced by other variables outside the research.]]>
<![CDATA[THE INFLUENCE OF WORK DISCIPLINE, PHYSICAL WORK ENVIRONMENT AND CAREER DEVELOPMENT ON AFFECTIVE COMMITMENT WITH EXTRINSIC MOTIVATION AS AN INTERVENING VARIABLE IN THE DEPARTMENT OF LABOR AND SPECIAL REGION TRANSMIGRATION YOGYAKARTA ]]>
<![CDATA[Irfan Bimantoro]]>;
<![CDATA[Prayeti]]>;
<![CDATA[Gendro Wiyono]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.165
<![CDATA[This research aims to analyze the influence of work discipline, physical work environment and career development on affective commitment with extrinsic motivation as an intervening variable in the Yogyakarta Special Region Manpower and Transmigration Service. The subjects and objects in this research were all employees at the Yogyakarta Special Region Manpower and Transmigration Service, namely 100 respondents. This type of research uses quantitative techniques and data processing techniques in research using SmartPLS 3.3.3. Work Discipline Has No Effect on Extrinsic Motivation with a Parameter Coefficient (Original Sample) of 0.095, with a t-statistic value of 1.347 and a p-value of 0.179. With a p-value > 0.05. The physical work environment has a significant effect on Extrinsic Motivation, having a Parameter Coefficient (Original Sample) of 0.501 with a t-statistic value of 5.684 and a p-value of 0.000. With a p-value < 0.05. Career Development has a significant effect on Extrinsic Motivation. Has a Parameter Coefficient (Original Sample) of 0.368 with a t-statistic value of 4.373 and a p-value of 0.000<0.05. Work Discipline has a significant effect on Affective Commitment having a Parameter Coefficient (Original Sample) of 0.305, with a t-statistic value of 2.956 and a p-value of 0.003<0.05. Career Development has no effect on Affective Commitment having a Parameter Coefficient (Original Sample) of 0.255 with a t-statistical value of 1.909 and a p-value of 0.057>0.05. Extrinsic Motivation (Y2) has no effect on Affective Commitment, having a Parameter Coefficient (Original Sample) of 0.187 with a t-statistical value of 1.166 and a p-value of 0.244> 0.05.]]>
<![CDATA[FINANCIAL MANAGEMENT ACCOUNTABILITY IN THE PERSPECTIVE OF SHARI’AH ENTERPRISE THEORY ]]>
<![CDATA[Nadhilah Amaliah Liwan]]>;
<![CDATA[Memen Suwandi]]>;
<![CDATA[Lince Bulutoding]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.167
<![CDATA[Shari'ah Enterprise Theory (SET) is a theory that explains accountability not only to stakeholders but to wider stakeholders, namely God, humans, and nature. The purpose of this study is to examine financial management accountability in the perspective of Shari`ah Enterprise Theory at the Ministry of Religion of East Luwu Regency. This study uses a phenomenological approach with qualitative methods that rely on data in the form of text and images to understand meaning. The results of the study show that the financial management of the Ministry of Religion of the East Luwu Regency in managing its finances has fulfilled the principles of accountability and good governance which can be seen from the planning process to reporting and accountability carried out based on the provisions and regulations in force. In addition, the Ministry of Religion of East Luwu Regency has instilled spiritual values in managing state finances by being aware of accountability to Allah, humans and nature in accordance with the principles of the shari`ah enterprise theory.]]>
<![CDATA[UNDERPRICING SIGNALS: EXPLOITATION OF DAR VARIABLES (DEBT TO ASSET RATIO) ]]>
<![CDATA[Jufri Yandes]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.168
<![CDATA[The analysis of DAR (Debt to Asset Ratio) associated with the level of underpricing movement is the main focus in this study process. This study adopts a quantitative approach and relies on secondary data with a focus on explanatory research. The utilisation of purposive sampling method in sample selection allows the study to focus on 77 issuers over a significant period from 2021 to 2022. The uniqueness of this study lies in the use of the latest data and a sample that reflects the situation during the period. In analysing the data, linear regression with the support of EViews software is used as the main tool to test the hypothesis. The data source is obtained from the information of companies conducting initial public offerings and accessed through the Indonesia Stock Exchange website. The calculation results show a significant impact of the DAR variable on the level of movement of IPO stock underpricing. The positive coefficient on the DAR variable indicates that an increase in the DAR value has the potential to increase the level of movement of IPO stock underpricing, and vice versa.]]>
<![CDATA[THE INFLUENCE OF JOB ROTATION ON IMPROVING QUALITY OF SERVICE AN EMPIRICAL STUDY AT AL-SADR TEACHING HOSPITAL IN NAJAF AL-ASHRAF ]]>
<![CDATA[Kadhim Thaer Younus]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i2.169
<![CDATA[The aim of the current study is to determine level of influence job rotation on service quality. The study was applied at Al-Sadr Teaching Hospital on a sample of (85) individuals, based on a questionnaire form, from which (80) questionnaires were retrieved, and (78) questionnaires were valid for testing after excluding (2) unsuitable questionnaires for testing. Due to the nature of the work of the researched organization, the study problem was embodied in the extent to which it is possible to apply the concept of job rotation in its four dimensions (training, job descriptions, functional development, systems and procedures) and the level of reflection of its results on the quality of service provided to patients. Based on the results of the study, The researcher reached several conclusions, the most important of which are: that there is a significant effect of job rotation on the quality of service at a rate of (94.4%) percent. Finally, the study presented a number of recommendations to improve the quality of service in the hospital, the first of which is employing the concept of job rotation and spreading its culture by adopting it as a fixed policy in the hospital to improve the level of service for all patients.]]>
