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[THE EFFECT OF INTERNAL COMMUNICATION, RESPONSIBILITY, AND WORK LOYALTY ON EMPLOYEE PERFORMANCE ]]>
<![CDATA[Riski Ulan Sari]]>;
<![CDATA[Januar Eky Pambudi]]>
<![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.v2i1.170
<![CDATA[This study aims to determine the influence of Internal Communication, Responsibility, and Loyalty on Employee Performance at Daar-Huda Islamic Boarding School. The sample of this study amounted to 60 respondents with a descriptive approach using quantitative methods, with the help of SPSS software version 26. Sampling using saturated sampling techniques using the entire population as a sample. The results showed that: 1) Internal Communication has a positive and significant effect on Employee Performance. 2) Responsibility has a positive and significant effect on Employee Performance. 3) Work Loyalty has a positive and significant effect on Employee Performance. 4) Internal Communication, Responsibility and Work Loyalty have a positive and significant effect on employee performance. The implications of this study show that Internal Communication, Responsibility and Work Loyalty can improve Employee Performance at Daar El-Huda Islamic Boarding School.]]>
<![CDATA[THE INFLUENCE OF LEADERSHIP STYLE AND WORK ENVIRONMENT ON THE PERFORMANCE OF LG BANDAR LAMPUNG RESTAURANT EMPLOYEES ]]>
<![CDATA[Novia Nafa Wilona]]>;
<![CDATA[Defrizal Defrizal]]>
<![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.v2i1.171
<![CDATA[The success and sustainability of activities within a company to produce the desired results, depends on the human resources that exist within the company itself. This study was conducted to find out whether there is an influence of leadership style on employee performance, whether the work environment affects employee performance, and whether there is an influence of leadership style and work environment on employee performance of LG Bandar Lampung Restaurant. The method in this study uses a quantitative approach and SPSS program version 25 as a tool to analyze data. The independent variables in this study are Leadership Style (X1) and Work Environment (X2), while the dependent variable is Performance (Y). The population and sample are employees of LG Bandar Lampung Restaurant which amounted to 30 people. This study proves that partially leadership style does not have a significant influence on employee performance variables. While work environment variables have a positive influence on employee performance variables. Simultaneously, variable X (leadership style and work environment) together affect variable Y (employee performance).]]>
<![CDATA[THE INFLUENCE OF THE RECRUITMENT AND SELECTION PROCESS ON EMPLOYEE PERFORMANCE AT DEANDRA BATIK TULIS LAMPUNG ]]>
<![CDATA[Anissa Putri Sarasati]]>;
<![CDATA[Defrizal Defrizal]]>
<![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.v2i1.172
<![CDATA[The purpose of this study was to determine the extent of the recruitment and selection process for employee performance at Deandra Batik Tulis Lampung. This study used a quantitative approach using questionnaire or questionnaire methods. This study used primary data. Primary data is data generated from questionnaires that have been filled out completely and distributed to all employees, in this case Deandra Batik Tulis Lampung company owner in Lampung and employees totaling 39 people ranging from pattern making, polishing and repair. Recruitment and selection research on hypothesis testing partially shows the presence of significant influence on the performance of Deandra Batik Tulis Lampung employees. Furthermore, together the variables of selection and recruitment of employees affect employee performance together.]]>
<![CDATA[THE INFLUENCE OF TEAMWORK AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT BANDAR LAMPUNG UNIVERSITY ]]>
<![CDATA[Cecilia Priscilla Natalie]]>;
<![CDATA[Iskandar Ali Alam]]>
<![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.v2i1.173
<![CDATA[The role of employees is very important to determine the success of the institution. It is regularly necessary to evaluate the performance of each employee to ensure that they have completed the job with enough responsibility and commensurate with what is expected by the institution. This study intends to see the effect of teamwork and work discipline on employee performance at Bandar Lampung University. This research is quantitative research. Data collection techniques use questionnaire or questionnaire methods. The sample in this study was 32 employees of Bandar Lampung University. The data analysis method uses the help of IBM SPSS Version 25 software. The results of this study explain that: 1). Teamwork does not have a significant effect on employee performance at Bandar Lampung University. 2). Work discipline in this study has a positive and significant effect on employee performance at Bandar Lampung University.]]>
<![CDATA[THE INFLUENCE OF PRICE, QUALITY, AND RISK PERCEPTION ON BUYING INTEREST IN ALFAMART PRIVATE LABEL PRODUCTS IN BANDAR LAMPUNG ]]>
<![CDATA[Pupung Dzulhijatussarah]]>;
<![CDATA[Defrizal Defrizal]]>
<![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.v2i1.174
<![CDATA[In the current 4.0 era, retailers are starting to be required to provide various product needs that are of high quality, appropriate prices, and have more value. One of them is Alfamart which innovates to package products with its own brand (private label products). This study used quantitative methods, involving 100 respondents as a sample. During this process, the instruments in the study were tested for validity and reliability. Followed by the classic assumption test consisting of a normality test and a multicollinearity test. Furthermore, conducting a hypothesis test includes multiple linear regression analysis, coefficient of determination (R2), t test and f test. The results of this study are PH variables (price perception) have a negative and insignificant effect on buying interest in private label products, while PK (quality perception) and PR (risk perception) have a positive and significant effect on buying interest in private label products. Then price perception, quality perception and risk perception together simultaneously affect the buying interest of private label products. Therefore, Alfamart should continue to maintain competitive prices to ensure that the prices set reflect the value of the products the company offers. And the products meet the quality standards desired by consumers. If consumers are satisfied with the products sold, trust in the product will increase, and will reduce the impact of consumer concerns on the products that have been purchased.]]>
<![CDATA[THE INFLUENCE OF HEDONIC LIFESTYLE AND EMOTIONAL INTELLIGENCE ON STUDENT FINANCIAL BEHAVIOR ]]>
<![CDATA[Sindy Wahyuni]]>;
<![CDATA[Habibburahman]]>
<![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.v2i1.175
<![CDATA[Today's lifestyle has become more dominant than just meeting basic needs. Most of the younger generation and college students spend money to fulfill their desires and pleasures by shopping without considering the benefits. This dynamic is influenced by environmental factors, both internal and external as well as technological advances. The purpose of this study is to analyze whether hedonic lifestyle and emotional intelligence are related to the financial behavior of FEB students of Bandar Lampung University (UBL). The sample in this study amounted to 72 students calculated by the Slovin formula. Data analysis is carried out through validity tests, reliability tests, descriptive statistics, multiple linear regression analysis, T tests, F tests, and coefficients of determination. The research findings explained that hedonic lifestyles did not significantly affect students' financial behavior, while emotional intelligence significantly influenced their financial behavior. Taken together or simultaneously, hedonic lifestyle and emotional intelligence have a significant effect on students' financial behavior.]]>
<![CDATA[ANALYSIS OF EXPENDITURE BUDGET PERFORMANCE IN THE BUDGET REALIZATION REPORT DPRD SECRETARIAT OF SOUTH KALIMANTAN PROVINCE ]]>
<![CDATA[Hikmahwati]]>;
<![CDATA[Raudatul Jennah]]>;
<![CDATA[Rizky Amelia]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i3.176
<![CDATA[The Budget Realization Report presents a budget report, which shows how resources are allocated and used. This research aims to determine the performance of the expenditure budget in the budget realization report. This research was conducted at the DPRD Secretariat of Kalimantan Selatan Province. The type of research used is quantitative descriptive research. The data used is the 2019-2021 budget. The performance of the spending budget is measured using spending variance analysis, spending harmony analysis, efficiency ratios, and spending effectiveness. Then, analyze the problems that occur with the performance of the expenditure budget to produce conclusions from the results of the analysis carried out and provide suggestions. The research results show that the comparison of budget and actual expenditure using expenditure variance analysis in 2019-2021 has good budget performance because actual expenditure does not exceed the budget. If seen from the analysis of the harmony of operating expenditure, 2019 had a good performance, while in 2020 and 2021 the budget performance was not equal, because it exceeded the specified proportion. Meanwhile, the 2019-2021 capital expenditure harmony analysis performed well, because the proportion value was no more than 5-20%. The efficiency ratio for 2019-2021 shows efficiency because the expenditure criteria achieved are less than 100%. Meanwhile, the effectiveness ratio for 2019-2021 shows that it is effective because the criteria achieved are more than 100%.]]>
<![CDATA[ANALYSIS OF RAW MATERIAL INVENTORY CONTROL BASED ON ECONOMIC ORDER QUANTITY METHOD AT PT. SAWITINDO MAS TANJUNG RAJA SAKTI, LAMPUNG ]]>
<![CDATA[Henokh Xaverius Winata]]>;
<![CDATA[Iskandar Ali Alam]]>
<![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.v2i1.177
<![CDATA[This research aims to determine the price difference used with the EOQ method, save production costs, and produce maximum results. The research uses random sampling techniques, the method in this research uses qualitative methods and secondary data sources, data collection methods namely observation and interviews. Population In this research, there were all 40 employees of PT Sawitindo, the sample used was 3 employees who were directly interviewed. The data analysis technique used in this research was using the EOQ and total cost methods. The contribution of research using the EOQ method is that it can save production costs at PT and produce optimal quantities. The results obtained by calculating the EOQ method are in September IDR 2,935,749 in October IDR 3,501,849, in November IDR 3,945,896. After using the EOQ method there is a large price difference, namely in September IDR 814,251, in October IDR 1,748,151, and in November IDR 804,104, In general, research using the EOQ method can produce maximum results with more cost effective.]]>
<![CDATA[ROLE OF MODERATION OF THE INTERNAL CONTROL SYSTEMS OF THE GOVERNMENT TO STRENGTHEN THE IMPACT OF REGULATIONS ON THE SECURITY OF GOVERNMENT'S WORK AND SERVICES (LKPPS) TO THE ACCOUNTABILITY OF GOODS AND SERVICES (STUDY AT THE PROCUREMENT OFFICE OF BANTEN PROVINCE) ]]>
<![CDATA[Elnanda Putri, Elen]]>;
<![CDATA[Zulfikar, Rudi]]>;
<![CDATA[Mulyadi, Roza]]>
<![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.v2i2.181
<![CDATA[The aim of this research is to determine the influence of regulations on the accountability of goods and services procurement at the Goods and Services Procurement Bureau in Banten Province and to find out whether the Government's Internal Control System can moderate regulations on the accountability of goods and services procurement at the Goods and Services Procurement Bureau in Banten Province. The analytical method used in this research is a quantitative method. The data collection method used a questionnaire with a total of 60 respondents. Data analysis in this research uses Partial Least Square analysis via SmartPLS 3.0 software. The results of statistical tests show that there is a positive and significant influence of Government Goods and Services Procurement Policy Institution Regulations on accountability, the Government Internal Control System can moderate and significant influence of Government Goods and Services Procurement Policy Institution regulations on accountability.]]>
<![CDATA[FINANCIAL STATEMENT INTEGRITY: THE ROLE OF AUDIT TENURE, KAP SIZE, AND AUDIT FEE ]]>
<![CDATA[Vivian Susanto]]>;
<![CDATA[Khairudin]]>
<![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.v2i1.182
<![CDATA[This study aims to determine and analyze the impact of audit tenure, the size of KAP, and audit fees. The purpose of this study is to disseminate knowledge and information about factors that affect the integrity of financial statements of building construction companies in Indonesia. The object of this study is a building construction sub-sector company listed on the Indonesia Stock Exchange during the period 2020 – 2022. The entire quantitative research sample amounted to 33 companies. Purposive sampling is used in the sampling procedure. The test was conducted using multiple regression analysis, where the integrity of financial statements is measured using accounting conservatism. The results of this study show that tenure audits and audit fees have a negative and significant effect on the integrity of financial statements and the size of public accounting has a positive and significant effect on the integrity of financial statements. It is expected that with this research, all parties (management, shareholders, and auditors) must be highly committed to realizing the improvement of financial statement integrity. The limitation of this study is the low adjusted R square value of 0.271, which indicates that the independent variable is only able to explain 27.1% of the variation of the dependent variable, as well as the lack of research samples. Then the suggestion for future research is to add research samples and other variables such as (1) company size; (2) leverage; (3) profitability; (4) financial distress that can explain the effect on the integrity of financial statements.]]>
