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 IMPACT OF ELECTRONIC HUMAN RESOURCE MANAGEMENT STRATEGIES ON ORGANIZATIONAL FLEXIBILITY ]]>
<![CDATA[Hasan Fadhil Al Husseini]]>;
<![CDATA[Amer Abed Kareem Al-Thabhawee]]>
<![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.v2i3.200
<![CDATA[Through a theoretical framework, this study aimed to identify definitions of Organizational Flexibility by covering the definitions proposed by many researchers and trying to reach a new definition. Previous studies have identified many benefits that can be achieved using organizational resilience in organizations. In addition, this study summarized these benefits and identified the most frequently mentioned benefits through a review of previous studies. The study measured the impact of Electronic Human Resource Management Strategies on (OF) in Iraqi pharmaceutical companies through a service of 180 employees in 20 Iraqi companies producing human drugs Partial Covariance-Based Structural Equation Modeling (CB-SEM) were used in the statistical program (Smart PLS (version 4.0.8.9) as a statistical method for data analysis. The results of the study showed a significant effect of E-HRMS on (OF)in Iraqi pharmaceutical companies and the highest level of (OF) in Iraqi pharmaceutical companies. The most important recommendation for this study was that if organizations want to encourage the adoption of new work methods such as (OF), there must be a link between employee’s incentives and employee learning for this new technological skill.]]>
<![CDATA[THE IMPACT OF FINANCIAL STATEMENT FRAUD THROUGH THE FRAUD HEXAGON ON CONSUMER CYCLICALS SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE IN 2020-2022 ]]>
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Hamdani]]>;
<![CDATA[Galang Reza Firdaus Budiutomo]]>;
<![CDATA[Yola Dyfa Meisari]]>;
<![CDATA[Helen Retno Wulandari]]>;
<![CDATA[Thorik Satria Ilmi]]>
<![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.v2i2.201
<![CDATA[The objective of this study is to collect empirical evidence regarding the Factors in the Fraud Hexagon Theory that can be used to detect financial statement fraud. The case study of the Consumer Cyclical Sector on the IDX in the range of 2020-2022 is used in testing the Fraud Score model. In this analysis, 89 Consumer Cyclicals companies serve as samples, purposeful sampling is used to select samples, in this study, financial statement fraud (KLK) is the dependent variable. The independent variables used are financial targets, financial stability, external pressure, CEO education, political connections, state-owned enterprises, external auditors, rationalization, and CEO duality. EViews version 13 testing software was used for data analysis of multiple linear regression analysis. This study shows that financial statement fraud is significantly influenced by external pressure and rationalization. There is no statistically significant correlation between financial objectives, financial stability, and rationalization.]]>
<![CDATA[ANALYSIS OF SUPPORTING AND HINDER FACTORS IN IMPROVING HUMAN RESOURCE COMPETENCE AT PALANGKA RAYA UNIVERSITY ]]>
<![CDATA[Nurlia Eka Damayanti]]>;
<![CDATA[Dhina Sri Widyaningsih]]>;
<![CDATA[Aprilita]]>;
<![CDATA[Sanjayanto Nugroho]]>;
<![CDATA[Olivia Winda Ony Panjaitan]]>
<![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.v2i2.202
<![CDATA[This study provides a concise overview of Palangka Raya University (UPR), a state university founded in 1963. UPR, operating as a Public Service Agency, has implemented strategic changes in response to financial management adjustments, particularly focusing on elevating the quality of higher education lecturers. The research evaluates UPR's performance over the last five years, resulting in the identification of five key business strategies. Examining UPR's human resources, the study outlines the organizational structure, emphasizing teaching staff and education personnel. In 2022, an analysis of lecturers' academic positions, space class, and gender distribution highlights the diversity within the university. Additionally, education personnel are scrutinized based on gender, age, years of service, and rank, providing a comprehensive insight into UPR's human resources landscape. Descriptive analysis pinpoints supporting factors, such as the competency certification process and research roadmaps, and inhibiting factors, including a lack of leadership synergy and lecturer awareness. Budgetary constraints, insufficient person-in-charge roles, and a lack of specific strategies are identified as obstacles. The research concludes with actionable recommendations to enhance human resource quality at UPR, emphasizing skills development, government support, reward systems, and the cultivation of professional attitudes and personality maturity. These strategies aim to foster a more productive and inclusive work environment in alignment with UPR's vision of producing competitive and morally grounded human resources.]]>
<![CDATA[THE EFFECT OF DISCOUNTS AND SCARCITY MESSAGES ON IMPULSE BUYING IN SKINTIFIC CONSUMERS THROUGH LIVE SHOPEE (CASE STUDY OF FEB STUDENTS OF BANDAR LAMPUNG UNIVERSITY) ]]>
<![CDATA[Erika Lucas]]>;
<![CDATA[Ardansyah]]>
<![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.v2i2.203
<![CDATA[Shopee is a corporation in the field of electronic shopping. One of the beauty brands that attracts attention from Shopee users is Skintific. Skintific often holds flash sales in the form of discounts or discounts when live Shopee. This is what causes impulsiveness in buyers. This research aims to find out the impact of discounts and scarcity messages on impulse buying on Skintific consumers through live Shopee. This research uses associative research type, applying quantitative descriptive methods. The sample used in this research was 100 students of the Faculty of Economics and Business, Bandar Lampung University. The data in this study was taken using questionnaires. The research data that has been collected is then analyzed by applying multiple linear regression using the SPSS for windows application. Research findings show that rebates partially affect impulse buying. Research findings also show that scarcity messages partially affect impulse buying. While rebates and scarcity messages affect impulse buying simultaneously.]]>
<![CDATA[NON-CYCLICAL INDUSTRIAL PERFORMANCE IN INDONESIA: THE MODERATION OF AUDIT QUALITY ]]>
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Daniel Rahandri]]>;
<![CDATA[Mochammad Farid Fadillah]]>;
<![CDATA[Siti Nurhaliza]]>;
<![CDATA[Aisyah Sholikhati]]>;
<![CDATA[Ika Wulandini]]>
<![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.v2i2.204
<![CDATA[This study aims to analyze the factors of hexagon fraud in detecting financial statement fraud in non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022. Based on the purposive sampling method, the number of companies sampled in this study was 33 research criteria of non-cyclical companies with a total of 66 observations. The results of this study found that the element of pressure proxied by government projects had a significant effect on fraudulent financial statements. Meanwhile, financial targets, financial stability, changes in directors, ineffective monitoring, change in auditors, frequent number of CEO's pictures, political connections, state-owned enterprises, and audit opinions have no significant effect on fraudulent financial reports in non-cyclicals sector companies listed on the IDX 2020-2021.]]>
<![CDATA[FACTORS INFLUENCING PURCHASING DECISIONS ON NIKE SHOES (CASE STUDY OF FEB STUDENTS OF BANDAR LAMPUNG UNIVERSITY) ]]>
<![CDATA[Refael Gustiawan]]>;
<![CDATA[Herry Goenawan Soedarsa]]>
<![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.v2i2.205
<![CDATA[The shoe market is currently experiencing increased competition. Each brand creates high-quality sneakers. The shoe brand "NIKE" is very popular. The purpose of this study showed the impact of motivational and perceptual variables on Nike shoe purchases. The analysis in this study is quantitative and descriptive. 100 students of the Faculty of Economics and Business, Bandar Lampung University were selected as research samples. Data collection techniques using questionnaires use multiple linear regression to test the data collected. The results of the study concluded that the decision to buy Nike shoes was significantly influenced by motivational variables. In addition, Nike shoe purchase decisions are significantly influenced by perceptual variables. And overall, it can be concluded that the decision to buy Nike shoes is influenced by both variables, namely motivation and perception.]]>
<![CDATA[IMPLEMENTATION OF BALANCED SCORECARD AT PT. MB ]]>
<![CDATA[Randi Lukmanto]]>;
<![CDATA[Dwi Bakti Iriantini]]>;
<![CDATA[Indahwati]]>
<![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.v2i2.206
<![CDATA[This study aims to determine the performance of PT. MB uses a balanced scorecard approach. Primary data were obtained from questionnaires using the nonprobability sampling purposive sampling method. Data obtained from customers and employees of PT. MB. Secondary data obtained from the financial statements of PT. MB period 2020 to 2022. The population is all customers and employees of PT. MB. The samples used were 94 samples for customers and 72 samples for employees. The data analysis method uses descriptive statistical test techniques. To determine the level of customer and employee satisfaction scores using factor analysis. The results of the balanced scorecard study on a financial perspective have an average performance from 2020 to 2022 for ROA has an average of 3.18%, ROE 3%, and NPM 2.30%. From a customer perspective, it is measured through a questionnaire with an average customer satisfaction level of 3,559. Customer acquisition costs have averaged $3.35. Consumer profitability has an average value of 3.10%. In the internal business process preceptive, the AETR ratio has an average of 11.55%. The time cycle of availability of goods has an actual time of 8.09. Sales order cancellation 0.8%. From a growth and learning perspective, the average employee productivity rate is 0.39%. Employee training has an average of 66.67%. And the level of employee satisfaction showed an average of 3,108.]]>
<![CDATA[THE INFLUENCE OF THE WORK ENVIRONMENT, WORK MOTIVATION, AND WORK DISCIPLINE ON EMPLOYEE JOB SATISFACTION AT PT. PLN UP3 TANJUNG KARANG INDONESIA ]]>
<![CDATA[Shella Juan Eriza]]>;
<![CDATA[Iskandar Ali Alam]]>
<![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.v2i2.207
<![CDATA[This study aims to examine how the environment, motivation, and work discipline affect job satisfaction at PT PLN UP3 Tanjung Karang. This study used a saturated sample which used a total number of employees of 63 people. This study uses quantitative methods and multiple linear regression as data analysis. In the results of the table, the multiple linear regression equation Y = 1.811 + 0.060X1 + 0.522X2 + 0.301X3 is obtained. The results of the study, namely simultaneously the work environment, work motivation, and work discipline on job satisfaction were calculated F values of 51,771 > table F values of 2,975 and sig values. 0.000 < 0.05, then job satisfaction affects the independent variable. Then, the variables of motivation and discipline have a significant effect, while those that do not have a significant effect are variables on the work environment.]]>
<![CDATA[THE RELATIONSHIP BETWEEN DETERMINANTS OF THE CAUSES OF HYPERTENSION IN PREGNANT WOMEN IN THE WORKING AREA OF THE CIRUAS HEALTH CENTER, SERANG REGENCY IN 2024 ]]>
<![CDATA[Novianti]]>;
<![CDATA[Ikhlasiah, Marthia]]>;
<![CDATA[Lukman Waris]]>
<![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.v2i2.208
<![CDATA[One of the dangerous diseases in pregnant women is hypertension. Hypertension is a cause of death for both mother and baby. Hypertension has no typical symptoms and signs as an early warning. In pregnancy with hypertension occurs when gestational age enters 20 weeks. This study aims to determine the factors associated with hypertension in pregnant women. Hypertension is a condition where the blood pressure of pregnant women is above more than 140 mmHg or diastolic blood pressure above 90 mmHg. This type of research is quantitative with a cross sectional design. Independent variables are age, education, knowledge, ANC examination, and history of hypertension. While the dependent variable is Hypertension. The population is all pregnant women in the working area of the Ciruas health center, Serang Regency in 2023. The sample number of 100 people was selected by purposive random sampling. Statistical test using Chi square test with 95% CI. The results of statistical tests showed that age and education variables did not have a significant relationship with hypertension in pregnant women (p > 0.05), while knowledge variables with p = 0.002, ANC examination with p = 0.014, history of hypertension with p = 0.001, which means it has a significant relationship with hypertension in pregnant women in the working area of the Ciruas health center, Serang regency in 2024. The largest OR value is in the knowledge variable OR=6.366.]]>
<![CDATA[EFFECT OF PROFITABILITY, LEVERAGE AND LIQUIDITY AGAINST FINANCIAL DISTRESS (CASE STUDY OF FOOD SUBSECTOR MANUFACTURING COMPANY AND BEVERAGE LISTED ON IDX FOR THE 2018-2022 PERIOD) ]]>
<![CDATA[Marcell Gilbert Immanuel]]>;
<![CDATA[Afrizal Nilwan]]>;
<![CDATA[Haninun]]>
<![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.v2i2.209
<![CDATA[The purpose of this study is to determine the impact of profitability (X1), leverage (X2), and liquidity (X3) on financial distress (Y) in food and beverage (F&B) companies on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. Profitability (X1) is measured by ROA, leverage (X2) using DAR and liquidity (X3) by CR value. This research uses quantitative methodology with the population of food & beverage companies that have been listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling procedure used a purposive sampling strategy and resulted in a total of 16 food and beverage companies as research samples. Data analysis using multiple linear regression models. The findings of this research show that the financial distress (Y) experienced by food and beverage manufacturing companies in the 2018-2022 period was significantly influenced by profitability (X1), leverage (X2) and liquidity (X3) positively.]]>
