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
THE INFLUENCE OF PROMOTION, KOREAN WAVE AND BRAND AMBASSADOR ON THE BUYING INTEREST OF SCARLETT WHITENING PRODUCTS
Nurma Zulia Saputri;
Farida Efriyanti
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.v2i3.247
The following research aims to find out how Promotion, Korean Wave, and Brand Ambassador influence buyers' Buying Interest in Scarlett Whitening Products. The study used quantitative types and primary data. The research sample of 70 respondents was taken from a population of 238 students of the Management Study Program class of 2020 Bandar Lampung University using the slovin formula. The test was performed using Multiple Linear Regression Analysis. Test the quality of the data obtained using Validity Test and Reliability Test. Then Test classical assumptions using normality, multicollinearity, and heteroscedasticity tests. The simultaneous significance test (f), the significance test of individual parameters (t), and the coefficient of determination test (R2) are used to test the hypothesis. The test used SPSS Statistics 29. The results of the analysis found that Promotions and Brand Ambassadors have a positive and significant influence on customer Buying Interest in Scarlett Whitening. And the Korean Wave has a negative and significant influence on customers' Buying Interest in Scarlett Whitening.
THE RELATIONSHIP BETWEEN SHIFT WORK AND WORKLOAD WITH WORK FATIGUE IN EMPLOYEES OF INDOMARET CONVENIENCE STORE IN BANDAR LAMPUNG
Siti Adawiah;
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.v2i3.248
Basically, one of the things that can reduce a person's ability to work and one's immune system to work is fatigue from work. Causes include general fatigue, boredom, intensity, length of physical and mental effort, anxiety or disagreement, and perception of pain. In addition, most workers become exhausted due to unscheduled work schedules, heavy responsibilities, and lack of rest. The study aims to determine the relationship between shift work and work fatigue in Indomaret Minimarket employees and the relationship between workload and work fatigue. The study used a cross-sectional design that is quantitative. Research samples from 35 workers from seven Indomaret Minimarkets in Teluk Betung, Bandar Lampung. Carried out using Purposive Sampling technique. And data analysis using pearson correlation techniques. The results showed that shift work was positively related to work fatigue and workload was positively related to work fatigue.
BUSINESS STRATEGIES TO INCREASE REVENUE ON CV. AYAM JANGKUNG
Aditiya;
Vonny Tiara
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.v2i3.249
With this research, it aims to be able to find out and analyze product strategies in an effort to increase revenue. The formulation of the problem in this study is how to analyze the strategy of the product in an effort to increase revenue. The purpose of this study is to find out and analyze product strategies in an effort to increase revenue. The type of research used is qualitative. The data collection technique used was by observation and interviewing 4 resource persons, namely: Owner, shop head, admin, and courier, The results of research in Ayam Jangkung are using product mix strategies, trademark use strategies, sales force strategies (sales) and mass media selection strategies. For this reason, the author draws conclusions and tries to give suggestions or input that might be useful as consideration for business owners, namely trying to expand the place, implement pricing strategies, develop new products and improve product quality, collaborate with influencers or celebrities to increase promotions to consumers and participate in bazaar events in order to introduce products to consumers.
DETERMINATION OF REPURCHASE INTENTION FOR MSMES IN BANDAR LAMPUNG
Endang Sulastri;
Ni Putu Widhia Rahayu
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.v2i3.250
Due to intense competition in MSMEs, there are more and more MSME players. This research was conducted to explain how service quality, website quality, reputation, online shop trust affects purchase intent. To collect data, this study used a quantitative approach. With purposive sampling, with a population of 4,446 respondents and a Likert scale. The sample is calculated by the formula slovin 97. Data analysis was carried out with multiple linear tests using SPPS version 26, and hypothesis tests such as t tests and f tests were also carried out. The results showed that the variables of service quality had a positive and significant effect on purchase intent, website quality had a positive and significant effect on purchase intent, reputation did not have a positive and significant effect on purchase intent, online shop confidence had a positive and significant influence on purchase intent.
FACTORS OF COMPETITIVE ADVANTAGE STRATEGY OF CAFE BUSINESS IN BANDAR LAMPUNG (STUDY ON DOESOEN CAFE BANDAR LAMPUNG)
Marcelina Shinta Wining Putri;
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.v2i3.253
The purpose of this study is to identify strategic factors that are strengths, weaknesses, opportunities, and threats owned by Café Doesoen in Bandar Lampung. This is used as a basis for formulating internal and external environment analysis to develop appropriate competitive advantage strategies, using SWOT (Strength, Weakness, Opportunities, Threats) analysis techniques. Through analysis using this strategy provides an overview of how Doesoen Cafe can improve its competitiveness in the market segment of Bandar Lampung City. This research contributes to enriching the literature on competitive advantage strategies in the café industry, especially in Bandar Lampung City. In addition, the findings from this study can also provide valuable insights for other café business owners to develop effective strategies in the face of increasingly competitive competition.
THE ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, TECHNOLOGY, AND OPERATIONS STRATEGY IN DRIVING CORPORATE INNOVATION
Meiliyah Ariani;
Zulhawati
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.v2i3.254
The increase in industrial activity in various regions has brought changes both internally and externally. The fact of environmental pollution caused by manufacturing companies in Indonesia underscores the need for a business environment that is able to maintain its business processes and simultaneously implement strategies to maintain going concern and sustainable development. This research aims to develop a model or framework that integrates environmental management accounting, technology, and operating strategies as a way to optimize innovation within the company. The sampling technique used is puposive sampling. The sample size was 229 employees of frozen food companies in Balaraja District, Tangerang Regency. The analysis method used is multiple linear regression analysis using SPSS 25. Based on the results of the study, it shows that environmental management accounting has a significant positive effect on company innovation. Technology has a significant positive effect on company innovation. Operating strategy has a significant positive effect on the company's innovation
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL CAPABILITY, DIGITAL SERVICE TAX (DST) AND LIFESTYLE ON CONSUMPTIVE BEHAVIOR IN ONLINE SHOPPING VIA THE TIKTOK SHOP PLATFORM
Islamiah Kamil;
Ariani, Meiliyah;
Indra Ade Irawan;
Sri Anjarwati;
Yolifiandri;
Zulhawati
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.v2i3.255
Consumer behavior in online shopping via the TikTok Shop platform is an interesting phenomenon in the current digital era. This research aims to analyze and measure the influence of financial literacy, financial ability, application of Digital Service Tax (DST), and lifestyle on consumer behavior when shopping online via the Tiktok Shop platform. This research uses a theoretical framework that includes financial literacy, financial capabilities, digital consumer behavior theory, and the AIDA model to analyze the factors that influence online shopping consumer behavior via the Tiktok Shop platform. The research sample consisted of 300 users of the Tiktok Shop platform in the Jabodetabek area (Jakarta, Bogor, Depok, Tangerang and Bekasi). Primary data was collected using a questionnaire. The analytical method used to test the hypothesis is Regression Analysis with SMART PLS. The results of this research are that the financial literacy variable influences consumer behavior when shopping online via the Tiktok Shop platform, while the other three variables, namely financial ability, application of Digital Service Tax (DST), and lifestyle, do not influence consumer behavior when shopping online via the Tiktok Shop platform. It is hoped that the findings of this research will provide deeper insight into the factors that influence consumer behavior when shopping online through TikTok Shop and the implications for practical digital marketing and tax policy.
ENVIRONMENTAL DISCLOSURE: ENVIRONMENTAL PERFORMANCE, INSTITUTIONAL OWNERSHIP AND AUDIT COMMITTEE PART OF GOOD CORPORATE GOVERNANCE
Listya Sugiyarti;
Tissa Rahmadhianti
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.v2i3.256
This study aims to determine the effect of Environmental Performance, Institutional Ownership, and Audit Committee part of Good Corporate Governance on Environmental Disclosure. The Good Corporate Governance (GCG) studied is institutional ownership, and audit committees. The population in this study is Primary Consumer Sector Companies of the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2022. The total sample is 70 Financial Statement data. The sample in this study was determined by purposive sampling method. The data analysis technique used is the E-views Series 12 application. The analysis method used is Quantitative Analysis with an Associative approach. The results of this study show that environmental performance, institutional ownership and Audit Committee simultaneously affect Environmental Disclosure. Environmental Performance affects Environmental Disclosure, Institutional Ownership has no effect on Environmental Disclosure, and Audit Committee has no effect on Environmental Disclosure.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, AND LEVERAGE ON TAX AGGRESSIVENESS
Trismayarni Elen;
Dwi Prihatini;
Selfiani;
Yulia Mugi Utami
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.v2i3.257
In that fact, have been found many cases that companies try to reduce their tax payment obligations through various means, for example not including actual sales volumes in financial report, high corporate social responsibility disclosure, corporate debt, and so forth. This study aims to analyze the effect of corporate social responsibility, profitability and leverage on tax aggressiveness. The type of data used is secondary data. The sample selection used isa purposive sampling method from the annual report on the official Indonesia Stock Exchange (IDX) website and obtained 26 manufacturing companies in the food and beverage sub-sector with certain criteria in 2018-2021. The techniques of hypothesis testing use multiple regression analysis. The results showed that corporate social responsibility, profitability, and leverage had a positive effect and significant on tax aggressiveness.
INDONESIAN CULTURAL DIPLOMACY THROUGH THE PA'GELLU DANCE (TORAJA DANCE) IN JAPAN
Wa Ode Rindang Alamiah
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.v2i3.259
This research is about diplomacy effort to introduce Tari Toraja in Japan. Tari Toraja is one of the Indonesian cultures that originates from the land of Toraja, one of the regions in South Sulawesi, Indonesia. This dance is fun dance that is usually performed by Toraja people in traditional events or some important events in Toraja. Tari Toraja is one of the steps to introduce Indonesia cultural to Japan and this research aims to know the efforts of Indonesia diplomacy through Tari Toraja held in Japan. This study uses a neorealist perspective, which focuses on the state as the main actor in the international political system. Indonesia wants to introduce Toraja cultural dance in Japan. To describe this research, the author uses the theory of cultural diplomacy. This research is qualitative, this research uses library research technique, where this research with data collection technique from book literature, magazine, newspaper, and visit to internet and other sources. The results of this study indicate that Indonesia made efforts through multi track diplomacy to introduce Tari Toraja cultural in Japan through multi track Government, Non Government and private citizen, with the effort, Indonesia got the response by Japan community well.