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 FINANCIAL LITERACY AND FINANCIAL TECHNOLOGY ON GENERATION Z INVESTMENT DECISIONS (CASE STUDY OF MANAGEMENT STUDENTS OF BANDAR LAMPUNG UNIVERSITY CLASS OF 2020) ]]>
<![CDATA[Oktaviani]]>;
<![CDATA[Habiburahman]]>
<![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.v2i2.221
<![CDATA[With an asset value of IDR 144.07 trillion at the end of the first semester of 2022, stock investors under 40 years old, namely gen Z and millennials by 81.64 percent. Most investors, 60.45%, work as private employees, civil servants, teachers, and students, with an asset value of Rp358.53 trillion. Demographic data shows that the majority of stock investors live on the island of Java, including 13.97% of those living in DKI Jakarta, with an asset value of Rp3,772.32 trillion. While the island of Sumatra is only 16.62%. From the explanation above, we can conclude that there is still low investment interest in several regions, especially Sumatra. The research problems are: Can financial literacy affect investment decisions in generation z in Bandar Lampung city, whether there is an influence between financial technology on investment decisions in generation z in Bandar Lampung city, whether financial literacy and financial technology can affect investment decisions in generation z in Bandar Lampung city.The purpose of this study is to determine the influence of financial literacy and financial technology towards investment decisions in generation z in Bandar Lampung city. Based on the results of the t test, it shows that the value of t calculated for Financial Literacy is greater than t table (3.687 > 1.998), and the value of sig = 0.006 < 0.05. In multiple regression analysis, financial literacy has a positive value for investment decisions. Financial technology has a positive and significant influence on the investment decisions of students or generation Z in the city of Bandar Lampung, meaning that the hypothesis is accepted. The results of the t test show that the value of t calculated by Financial Technology is greater than t table (2.515 > 1.998). In multiple regression analysis, financial technology has a positive value for investment decisions. The results of processing and analysis show that financial literacy and financial technology have a positive and significant impact on the investment decisions of generation Z in Bandar Lampung.]]>
<![CDATA[FACTORS RELATED TO THE INCIDENCE OF MEASLES IN CHILDREN AGED 12 – 59 MONTHS IN THE WORKING AREA OF THE TIRTAYASA HEALTH CENTER, SERANG REGENCY IN 2023 ]]>
<![CDATA[Ratnasati]]>;
<![CDATA[Lukman Waris]]>;
<![CDATA[Rita Ramayulis]]>
<![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.v2i2.222
<![CDATA[This thesis aims to determine the factors related to the incidence of measles in the working area of the Tirtayasa Health Center, Serang Regency in 2023. The variables used consisted of independent variables consisting of: child factors (gender, measles immunization status, nutritional status, complete basic immunization status, status of high-dose vitamin A supplements), maternal factors (education level, level of knowledge, employment status, attitude), father factors (education level, employment status), environmental factors (occupancy density, house ventilation) and economic socialization factors (family income). The sample was mothers who had children aged 12 months to 59 months as many as 100 people and data was collected by distributing questionnaires. The results showed factors that were not associated with the incidence of measles: the sex of the child with a Pvalue of 0.427, the status of high-dose vitamin A supplementation with a Pvalue of 0.982, the employment status of the mother with a Pvalue of 0.950, and the employment status of the father with a Pvalue of 0.878. While the factors that are significantly related to the1 incidence of measles include: measles immunization status with Pvalue 0.000, nutritional status with Pvalue 0.026, maternal education level with Pvalue 0.000, maternal knowledge level with Pvalue 0.017, maternal attitude with Pvalue 0.006, father's education level towards with a Pvalue of 0.044, a density of a house with a Pvalue of 0.02, home ventilation with a Pvalue of 0.035 and family income against the incidence of measles Pvalue of 0.001. In accordance with the results of the study, the researchers' suggestions are: puskesmas officers to increase counseling, puskesmas to collaborate with other parties to improve the living environment and explore other variables for further researchers.]]>
<![CDATA[WASTE DISCLOSURE TO ENERGY SECTOR COMPANIES ]]>
<![CDATA[Jessica Vimala]]>;
<![CDATA[Aminah]]>
<![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.v2i2.223
<![CDATA[Environmental problems still occur around, the main cause is company waste. The study was conducted with the aim of examining the effect of profitability, leverage and company size on waste disclosure. The data used are secondary data with quantitative methods. The purposive sampling method was used to select samples and obtain as many as 104 data on energy sector companies listed on the Indonesia Stock Exchange in 2021 – 2022. The results obtained by researchers show that the variables of profitability and company size have a significant positive effect on waste disclosure. While leverage has a significant negative effect on waste disclosure.]]>
<![CDATA[DISCLOSURE OF SUSTAINABILITY REPORT LEGITIMACY THEORY PERSPECTIVE ]]>
<![CDATA[Filbert Kusuma Deharlie]]>;
<![CDATA[Aminah]]>
<![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.v2i2.224
<![CDATA[This study aims to empirically ascertain how the Sustainability Report is influenced by company size, profitability, audit committee, and institutional shareholding. Sustainability Report internal and external responsibility of stakeholders to the performance of the organization in achieving sustainable development goals. This study determines the population of companies included in the List of Rating – Asia Sustainability Reporting Rating (ASRRAT) awards in 2022. Purposive sampling was used for the sampling process, resulting in 11 companies and 44 observations in total. Testing research results using multiple linear regression, classical assumption testing, descriptive statistical analysis, and hypothesis testing are all part of the data analysis approach. The findings show how the disclosure of the Sustainability Report is positively influenced by company size, profitability, audit committee, and institutional shareholding.]]>
<![CDATA[ANALYSIS OF MANAGEMENT STRATEGY IN FACING BUSINESS COMPETITION (CASE STUDY AT PT. TRIPUTRA LESTARI BANDAR LAMPUNG) ]]>
<![CDATA[Dina Monika]]>;
<![CDATA[Habibburahman]]>
<![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.v2i2.225
<![CDATA[By looking at the competition that occurs in the business industry today, in addition to prices, competition also occurs in services. This led to the management of the company PT. Triputra Lestari Bandar Lampung is challenged to strive competitively in the face of competitors. One of them is by analyzing the company's strategy. Strategy is a set of decisions and actions that result in the formulation and implementation of plans designed to achieve company goals. With information services through effective and efficient management able to offer to the market at competitive prices. This study aims to determine the analysis of strategy management in facing business competition and the implementation of its strategy. This research is qualitative research with a descriptive approach. The method used is a case study. While descriptive analysis is used to analyze data because the author of this study analyzed management methods at PT. Triputra Lestari Bandar Lampung in order to face business competition. The result achieved is that the company must contribute to local market research through the development of custom demineralizers, chemical watermen and sterilizer machines to ensure success and success in future business competition. There must be efforts to reduce environmental impact and comply with regulations that can improve the company's image in the eyes of consumers and other interested parties.]]>
<![CDATA[ANALYSIS OF CATFISH FARMING BUSINESS DEVELOPMENT STRATEGY IN FISH FARM AGRIBUSINESS KARANG SARI VILLAGE SOUTH LAMPUNG ]]>
<![CDATA[Novan Ardiansyah]]>;
<![CDATA[Selfia Alkemega]]>
<![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.v2i2.226
<![CDATA[Indonesia is one of the countries that has abundant resources both from capture fisheries production and aquaculture fisheries. Catfish farming has profitable potential because the demand from the community is very high, while judging from the cultivation technique is relatively simple and quite easy. This research was conducted by analyzing how the catfish farming business development strategy in the Fish Farm Fisheries Agribusiness business of Karang Sari Village, South Lampung. The purpose of this study is to find out the catfish business development strategy in the Fish Farm Fisheries Agribusiness, this analysis method uses a qualitative analysis method using SWOT analysis in SWOT analysis divided into two groups, namely internal factors (IFAS) consisting of strengths and weaknesses and external factors (EFAS) consisting of opportunities and Threat. Based on the Internal Factor Analysis Summary (IFAS), the completeness score of all internal components (Quality and deficiency) is 3.13, while for the External Factor Analysis Summary (EFAS), it is known that from each external factor (Openings and Hazards) is 3.14. The results of the study of the SWOT analysis diagram produced are that the growth strategy is in quadrant 1, then the strategy applied is a growth strategy (Growth).]]>
<![CDATA[THE EFFECT OF ORGANIZATIONAL FAIRNESS AND JOB CHARACTERISTICS ON EMPLOYEE ATTACHMENT ]]>
<![CDATA[Riski Ulan Sari]]>;
<![CDATA[Rd Roro Anggraini Soemadi]]>;
<![CDATA[Hendra Galuh Febrianto]]>;
<![CDATA[Humairoh]]>
<![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.v2i2.227
<![CDATA[The purpose of this study is to determine the Effect of Organizational Justice and Job Characteristics on Employee Attachment to PT. Ching Luh Indonesia, either partially or simultaneously at PT. Ching Luh Indonesia. This study used associative method with quantitative approach. A lot of sampling was 78 people. Descriptive data analysis techniques are used to determine the picture of respondents' answer responses and data distribution, while inferential statistical analysis is for hypothesis testing. Data processing is assisted by Microsoft excel and SPSS software version 25. Based on the correlation test of Organizational Fairness (X1), and Job Characteristics (X2) with Employee Attachment (Y) have a strong relationship. Organizational Fairness and Job Characteristics can project Organizational Fairness with a positive influence, this can be seen from the equation Y = 2.881 + 0.622X11 + 0.304X21 which means that the higher or increased the Employee Attachment. Organizational Fairness and Job Characteristics contributed 55.30% while the remaining 44.70% was influenced by other variables classified in epsilon, namely other factors that affect Employee Attachment but were not careful in this study.]]>
<![CDATA[HOW FRAUD HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN ENERGY SECTOR COMPANIES? ]]>
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Hamdani]]>;
<![CDATA[Hustna Dara Sarra]]>;
<![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. 3 (2024): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i3.230
<![CDATA[Financial statement fraud is a discrepancy between the application of accounting principles and the preparation of financial statements with the aim of deceiving users of financial statements This study aims to analyze the effect of Hexagon Fraud on financial statement fraud. There are 10 variables used, namely financial targets, financial stability, change of directors, monitoring, ideal condition of the company, change of auditor, photo of the CEO, government projects, political connections, managerial ownership. Financial statement fraud is measured using the Beneish M-Score Model. The samples in this study are energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021 with the number of samples used being 50 companies with 100 units of analysis taken based on the purposive sampling method. Data analysis in this study used panel data regression analysis with the EViews 13 analysis tool. The results of this study show that a company's Financial Target has an influence on the potential for financial statement fraud. Meanwhile, financial stability, change of directors, monitoring, ideal condition of the company, change of auditor, CEO photo, government projects, political connections, managerial ownership have no influence on the potential for financial statement fraud.]]>
<![CDATA[CAN AUDIT QUALITY MODERATE THE FRAUD HEXAGON ON FINANCIAL REPORT FRAUD IN CONSUMER CYCLICALS SECTOR? ]]>
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Dewi Rachmania]]>;
<![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. 3 (2024): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i3.231
<![CDATA[The goal of the present study is to collect empirical evidence regarding the Factors in The Hexagon Theory of Fraud that. able detect fraudulent financial statements 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, Fraud with financial statements (KLK) is a dependent factor in this investigation.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. analysis of multiple linear regression . Audit quality is able to moderate the impact of ROA, ACHANGE, LEV, RAS and Ceodual on the potential for falsified accounts payable. Although audit quality cannot lessen the impact of CEO education, political connections, SOE, government projects, on indications of fraud on financial statements.]]>
<![CDATA[JOB HOPPING BEHAVIOR IN MILLENNIALS ]]>
<![CDATA[Didin Hikmah Perkasa]]>;
<![CDATA[Setiyo Purwanto]]>
<![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.v2i3.232
<![CDATA[This study aims to analyze the Effect of Job Satisfaction on Employee Loyalty and Job Hopping Behavior or changing jobs in the Millennial Generation in Jakarta. The object of research was carried out to employees of fast food restaurants in Jakarta. The research design used a causal quantitative research design. The population in this study was millennial employees who worked in fast food restaurants as many as 100 people, while the sample used was as many as 100 people using non-probability sampling with jenu sampling techniques. The data collection method uses the survey method, with the research instrument being a questionnaire. Data analysis methods using SEM Pls test outer model, inner model and hypothesis test. The first stage determines the indicators for each variable. The second stage tests the validity and reliability of each variable studied. The results of this study prove that job satisfaction and job loyalty negatively affect job hopping behavior. While job satisfaction has a positive effect on job loyalty.]]>
