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
FACTORS AFFECTING THE WELFARE OF ONLINE DRIVERS IN BANDAR LAMPUNG CITY
Teguh Santoso;
Herry Goenawan Soedarsa
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i3.233
This study aims to identify the influence of online transportation factors and strategy factors on the welfare of online drivers in the city of Bandar Lampung. This study used quantitative methods using a sample of 100 respondents. The analysis techniques used in this study are validity tests and reliability tests, classical assumption tests, multiple liner regression tests, hypothesis tests and determination coefficient tests, data processed using the IBM SPSS 25 application (2023). Based on the results obtained in this study that online transportation has a positive and significant effect on driver welfare, strategies have a positive and significant effect on driver welfare. Then together online transportation and strategies have a positive and significant effect on the welfare of drivers. Online transportation and strategies can be an effective approach for drivers to meet their welfare. With increasingly fierce driver competition, this research can be a place for drivers to be able to fulfill their welfare.
DETERMINANTS OF ACCOUNTING STANDARD STATEMENT (PSAK) 69 IN INDONESIA (BIOLOGICAL ASSETS IN PLANTATION AND CORPS SUB-INDUSTRY COMPANIES LISTED ON IDX IN 2020-2022)
Nurvinka Renata;
Aminah;
Haninun
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i3.234
The development of companies in agriculture is supported by the availability of information that is also taken into consideration for decision making by company owners or company management. The purpose of this study is to determine the impact of biological asset intensity, type of auditor, and public ownership on biological asset disclosure. Therefore, the company's annual report must contain as much information as possible. Agricultural companies are required to disclose their biological assets under PSAK 69. However, many agricultural companies have not disclosed their biological assets in full. The focus of his research was to observe how the intensity of biological assets, the type of KAP auditor, and public ownership affect the disclosure of biological assets. The population of this study is plantation & food crop companies listed on the Indonesia Stock Exchange (IDX) 2020-2022 which amounts to 20 entities. 19 out of 20 companies. The study sample was taken using the purposive sampling method. The research technique uses panel data regression on SPSS. The results of this study are the intensity of biological assets, the type of KAP auditor, public ownership has a significant positive influence on the disclosure of biological assets.
ANALYSIS OF QUALITY MANAGEMENT IMPLEMENTATION OF OPERATIONAL PERFORMANCE THROUGH A CULTURE OF QUALITY AND PRODUCTIVE BEHAVIOR OF EMPLOYEES AT PT. SANTOSA UTAMA LESTARI UNIT CORN DRIER KETAPANG SOUTH LAMPUNG
Silvia Damayanti;
Ardansyah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i3.235
In the current era of globalization, companies or industries are encouraged to make changes in a very fast and competitive business environment. The company's success is supported by effective and efficient quality management. Research problems that can be formulated are not having good quality management, operational performance that has not met targets, not having a good quality culture, and good employee productive behavior. This study aims to analyze the implementation of quality management on operational performance through quality culture and productive behavior of employees. The research method used is a quantitative approach using Structural Equation Modelling Partial Least Square (SEM – PLS) analysis using the object of research at PT. Santosa Utama Lestari Unit Corn Drier Ketapang South Lampung. Quality management has a negative influence on operational performance. Quality management positively influences quality culture. Quality management has a positive effect on productive behavior. Quality culture negatively affects operational performance. Quality management variables and quality culture variables as mediating variables negatively affect operational performance variables. Quality management variables and productive behavior variables as mediating variables negatively affect operational performance variables.
THE INFLUENCE OF COMMUNICATION AND WORK ENVIRONMENT ON EMPLOYEE JOB SATISFACTION IN PD SEMANGAT JAYA
Dayu Setiawan;
Hendri Dunan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i3.236
The purpose of this study is to determine the influence of communication and work environment on employee satisfaction on their performance in PD Semangat Jaya. The research methodology used in this study is a quantitative approach. This study used primary data sources that the author obtained directly from the original source. The data collection approach used included distributing questionnaires to related research participants. This study used Multiple Linear Regression Test with SPSS Version 25 for data analysis. The study findings showed that there was no statistically significant positive relationship between communication (X1) and employee job satisfaction (Y) (sig = 0.092 > 0.05). In addition, the data shows that the work environment (X2) has a good and large influence on job satisfaction (Y) of workers in PD Semangat Jaya, with a significance score of 0.000 < 0.05.
THE INFLUENCE OF LIFESTYLE AND FINANCIAL LITERACY ON THE CONSUMPTIVE BEHAVIOR OF BANDAR LAMPUNG UNIVERSITY MANAGEMENT STUDENTS CLASS OF 2021-2022
Tantri Oktarini;
Habiburahman
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i3.237
The purpose of this study is to understand whether the impact of lifestyle and financial literacy affects the consumptive behavior of management students of Bandar Lampung University batch 2021-2022. The Quantitative Method is the method used in this study, with 356 students being the population and 177 students being selected to be sampled using the proportionate stratified random sampling method. The distribution of online questionnaires using Google Forms is the data collected, and multiple linear regression techniques are the techniques of this study. The results of the study stated that if consumptive behavior is influenced by the lifestyle of management students of Bandar Lampung University class of 2021-2022, consumptive behavior is not influenced by the financial literacy of management students of Bandar Lampung University batch 2021-2022. And consumptive behavior is simultaneously influenced by lifestyle and financial literacy.
QUEUE SYSTEM ANALYSIS TO IMPROVE THE EFFECTIVENESS OF PATIENT SERVICES AT PUSKESMAS PANJANG BANDAR LAMPUNG
Andreas Hutapea;
Defrizal Defrizal
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i3.238
This study aims to analyze queue design and improve the effectiveness of services to patients at Puskesmas Panjang Bandar Lampung. The research model used is a descriptive quantitative method using an observation model. The analysis tool applied is M/M/S, and this research was carried out at the Long Health Center Bandar Lampung. The study sample was taken through observation time at the location, while the population that was the focus was patient service at the registration counter of Puskesmas Panjang Bandar Lampung. The type of data needed includes primary and secondary data, obtained through observation, interviews with officers of the Bandar Lampung Long Health Center, and secondary data based on the biography of the Puskesmas. The results showed that the queuing design applied at the Bandar Lampung Long Health Center Registration Counter was a Multi-Channel-Single Phase queue system. The performance of the queuing system at the Bandar Lampung Long Health Center counter has reached an optimal level based on the evaluation results of the analyzed indicators.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE
Jennie Vania;
Aminah;
Haninun
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i3.239
This assessment aims to examine the influence of Good Corporate Government (GCG) and Corporate Social Responsibility (CSR) structures on the financial performance of the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Good Corporate Governance (GCG) uses measurements of Managerial Ownership, Institutional Ownership, Independent Commissioners, and Audit Committees. Measurement of Corporate Social Responsibility (CSR) using Corporate Social Responsibility Index (CSRDI). This assessment tested data in a purposive sampling method with IBM SPSS Estimations 23. This evaluation test contains 16 companies that meet the main guidelines for listing on the Indonesia Stock Exchange 2020-2022. The analysis method uses quantitative using classical assumptions, and multiple linear analysis. Showing that the results for legitimate ownership variables, review warnings gather have little effect on the company's financial presentation, while for the Good Corporate Governance (GCG) system, independent commissioners, institutional ownership has a significant impact on the company's financial performance which is reflected in the company's return on assets (ROA). The monetary presentation (ROA) of the company is influenced by the Corporate Social Responsibility section.
THE INFLUENCE OF PRODUCT QUALITY AND SERVICE QUALITY ON CUSTOMER SATISFACTION IN MSMES GEPREK KITHA BANDAR LAMPUNG
Bagas Jenisa Pratama;
Vonny Tiara Narundana
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i3.244
This study aims to analyze the influence of variables such as product quality and service quality on customer satisfaction in gaprek kitha MSMEs. The population that is the focus of the study is all geprek kitha MSME customers using a sample of 100 respondents from geprek kitha MSME customers using the Purposive Sampling technique. The analysis method used is multiple linear regression. The findings of this study show that product quality and service quality have a significant partial effect on customer satisfaction in prek kitha MSMEs. Simultaneously, or together, the variables of product quality and service quality have a significant effect on customer satisfaction and provide variations between variables by 84.8%, while 15.2% are influenced by other variables that are not contained in the study.
VILLAGE FUND MANAGEMENT IN AN EFFORT TO IMPROVE COMMUNITY DEVELOPMENT AND EMPOWERMENT
Sony Setyawan;
Hepiana Patmarina
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i3.245
This research aims to determine the management of village funds as an effort to improve the development and empowerment of the Wates Village community in 2023. It is hoped that the results of this study will be an important guide in understanding the best way to manage Village Funds to improve community development and empowerment in Wates Village. This research is qualitative research that uses a descriptive approach. Village Head, Village Secretary, Head of Finance, Head of Community Welfare, and Community Leaders are selected informants. The author collected data through interviews and direct observations one’s financial management. Data collection techniques include collecting, reducing, conveying, and drawing conclusions. That Permendagri No. 20 of 2018 concerning village financial management has been complied with in terms of planning, implementation, administration, reporting, and accountability. In Wates Village, the physical development program and its implementation have been going well. However, the funds allocated for community empowerment have been reduced, so people who generate income from MSME products are not given entrepreneurship training. As a result, community empowerment programs in 2023 did not achieve the expected level of success. However, the necessary infrastructure development is prioritized in the Wates Village government's development plan and is carried out in a self-managed manner through the desal cash intensive system (PKTD). Thus, income and economic resilience will increase.
THE INFLUENCE OF BUSINESS CAPITAL AND THE QUALITY OF HUMAN RESOURCES (HR) ON THE PERFORMANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) IN KARANG ANYAR VILLAGE
Farhan Aliansyah;
Hendri Dunan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i3.246
Evaluation of the results or achievements of a business in achieving its goals and targets is called business performance. During the operation process, MSMEs face obstacles such as limited low human resources and business capital This study aims to examine how the performance of MSMEs in Karanganyar Village is influenced by the quality of human resources that can be found in business. This study uses a quantitative approach, the main data obtained from a questionnaire that will be distributed to 30 respondents and the classical assumption test of multiple linear analysis is aimed at analyzing the data and the results of this study prove that the existence of working capital (X1) does not affect business performance (Y), where the significant value of 0.156 > 0.05, and the quality of human resources (X2) affects the business performance of MSMEs in Karang Anyar Village (Y), where significant values are 0.042 < 0.05.