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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489 Documents
<![CDATA[RESILIENCE IN FEMALE OF GEN Z ]]>
<![CDATA[Olivia Winda Ony Panjaitan]]>
<![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.v2i3.260
<![CDATA[The purpose of this study was to determine the level of resilience in female who are included in the category of generation Z (Gen-Z) group in Palangkaraya, Central Kalimantan. The research design used descriptive research. The sample in this study amounted to 129 respondents. Data collection techniques using a questionnaire adapted from Connor Davidson (2003). Based on the results of the study it was found that the level of resilience of female gendered Gen Z was categorized into three levels. At the high resilience level of 24%. Then those at the medium resilience level amounted to 59.7% and then at the low resilience level amounted to 16.3%. The results also show that in the resilience aspect, the control and factor aspect is found to have the highest value, while the aspects of trust in one's instinct, positive acceptance and spiritual influences have the lowest value in order. Overall, the results showed that female gendered Gen Z has the ability to adapt and cope with stress but still not maximized.]]>
<![CDATA[EFFECTIVENESS OF ONLINE SALES TECHNIQUES VIA LIVE SHOWS: BASED ON ONLINE SHOPPING EXPERIENCE, PRODUCT SUITABILITY AND PURCHASING POWER IN FOLLOWING ONLINE SHOPPING TRENDS ]]>
<![CDATA[David Hamonangan Simamora]]>;
<![CDATA[Hendra Jonathan Sibarani]]>;
<![CDATA[Andreas Alvin Liadi]]>;
<![CDATA[Sari Mariahma Nova Sipayung]]>
<![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.v2i3.261
<![CDATA[Online shop is an alternative form that can be used by business people to offer products or services to consumers as the number of internet users continues to grow. Sales through live shows are not only available in the Tiktok application, but also in e-commerce and social media such as Shopee, Tokopedia, Facebook, Instagram, Lazada and many others. The purpose of this study is to test and analyse the online shopping experience, product suitability and purchasing power with the effectiveness of online sales techniques via live shows. The research method is quantitative research with data analysis techniques using Partial Least Square (PLS) analysis including outer model analysis, inner model and partial and simultaneous hypothesis testing. The population and sample in this study were residents of sub-districts in Medan Petisah who had characteristics as respondents who used live shows in sales techniques and product offerings as many as 100 respondents. The results of the study obtained online shopping experience with a t-statistic value of 1.987 > 1.66 and p-values 0.048, product suitability with a t-statistic value of 3.951 > 1.66 and p-values 0.000, while in purchasing power has a t-statistic value of 2.276 > 1.66 and p-values 0.023, which means that the variables of online shopping experience, product suitability and purchasing power have a positive and significant effect on the effectiveness of online sales via live shows.]]>
<![CDATA[DETERMINANTS FACTORS OF SKIN CARE PURCHASE DECISIONS AMONG MILLENNIALS AND GEN-Z IN MEDAN CITY ]]>
<![CDATA[Jennifer Chandra]]>;
<![CDATA[Varissa]]>;
<![CDATA[Hendra Jonathan Sibarani]]>;
<![CDATA[Debora Tambunan]]>
<![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.v2i3.262
<![CDATA[Consumers today are very selective in choosing a cosmetic product until they finally make the decision to buy the product. As we know that beauty products offered are very diverse. Consumers will choose a beauty product besides having good quality, they will also choose a beauty product that is quite famous or has a brand image. The purpose of this study was to test and analyze the effect of brand image, popularity, price on purchasing decisions for skincare products for the millennial’s generation and gen-z in Medan City. This study uses quantitative research methods based on the philosophy of positivism, used to research on certain populations and samples. This study used 100 samples from the Medan Petisah sub-district whose sampling used the cluster random sampling method. Based on the research results obtained that the brand image variable has a t-statistics value of 1.398 < 1.66 and p-value of 0.163, so the brand image has no significant effect on purchasing decisions for skincare products, the brand popularity variable has a t-statistics value of 4.239 > 1.66 and p-value of 0.000, then brand popularity has a positive and significant effect on purchasing decisions for skincare products and the product price variable has a t-statistics value of 2.246 > 1.66 and p-value of 0.025, then the product price has a positive and significant effect on purchasing decisions for skincare products for millennials and gen-z in Medan City.]]>
<![CDATA[DIGITAL MARKETING IN ONLINE MARKETING CONCEPT: AD CONTENT SELECTION STRATEGY, AD BUDGETING, AND AD POSTING TIME ]]>
<![CDATA[Justine]]>;
<![CDATA[Frederic]]>;
<![CDATA[David Tenggara]]>;
<![CDATA[Hendra Jonathan Sibarani]]>;
<![CDATA[Aisyah]]>
<![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.v2i3.263
<![CDATA[Digital marketing is very important to apply in developing a marketing concept that uses an online system by providing an application that supports the process of selling and marketing products. Some of the things that become the assessment of online application users are the advertisements displayed that provide information that supports the needs of the community in general, because not all people are digital savvy and understand the information conveyed from advertisements displayed either through internet media, television, or bill boards. The research objective is to test and analyse the effect of ad content selection strategy, ad budgeting, and ad posting time on the use of digital marketing in the online marketing concept. This study uses a quantitative approach and tests the research hypothesis using smartpls. The research population is respondents who are in Medan - Deli District in 2022, with total population of 192,933 people using the slovin formula, a sample size of 100 respondents is obtained, where the sampling technique uses simple random sampling. The research results obtained that partially the variables of ad content selection strategy, ad budgeting and ad posting time have a positive and significant effect on the use of digital marketing in the concept of online marketing, while simultaneously the variables of ad content selection strategy, ad budgeting, and ad posting time have a positive and significant effect on the use of digital marketing in the concept of online marketing. This proves that the use of digital marketing has a huge impact on marketing and increasing product sales.]]>
<![CDATA[PROFITABILITY AND TAX AVOIDANCE: THE MODERATING EFFECT OF INDEPENDENT COMMISSIONERS ]]>
<![CDATA[Azizi Rosida]]>;
<![CDATA[Wahidatul Husnaini]]>
<![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.v2i3.266
<![CDATA[This research aims to empirically test the effect of profitability on tax avoidance, which independent commissioners moderate. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The sample in this study was determined using a purposive sampling technique, which resulted in 485 observations. The research method used in this research is quantitative. Moderated Regression Analysis (MRA) tests the interaction effect of moderating variables. The research results show that profitability does not affect tax avoidance. Independent Commissioners cannot moderate the relationship between profitability and tax avoidance. The results of this study were unable to confirm agency theory. The limitation of this research is that not all hypotheses are supported. Further research can use measurements and other variables that influence tax avoidance.]]>
<![CDATA[ASSESSING THE IMPACT OF THE FLOATING EXCHANGE RATE REGIME: DYNAMICS BETWEEN EXCHANGE RATES AND STOCK PRICES IN THE EGYPTIAN MARKET ]]>
<![CDATA[Mahmoud Elsayed Mahmoud]]>;
<![CDATA[Doddy Setiawan]]>;
<![CDATA[Yanni Aryani]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i4.228
<![CDATA[The study aims to measure the effect of liberalizing the exchange rate and the transition from the fixed exchange rate to the flexible exchange rate on both the exchange rate stock prices and to measure the correlation between both the exchange rate and stock prices on the Egyptian stock, exchange before and after Floating of the exchange rate during the period 2019 and 2023, the variable under the study represent the exchange rate of the Egyptian pound against the us dollar and the EGX30 before and after the Floating of the exchange rate , 2 independent sample both the Mann Whitney test and the spearman’s correlation coefficient were used before and the after Floating of the exchange rate. The analysis revealed a significant impact on both the exchange rate and stock prices subsequent to the floatation of the exchange rate. Additionally, noteworthy significant correlations were observed between the exchange rate and stock prices, both pre and post the exchange rate floatation. These findings emphasize the influential relationship between the exchange rate and stock prices, indicating a notable effect of the exchange rate changes on the stock market dynamics both before and after the exchange rate was floated.]]>
<![CDATA[ANALYSIS OF THE DIFFERENCES IN THE INFLUENCE OF FINANCING AND INFLATION ON THE PROFITABILITY OF BANK SHARIA INDONESIA (BSI) BEFORE AND AFTER THE MERGER ]]>
<![CDATA[Anisa Yulianti]]>;
<![CDATA[Tenny Badina]]>;
<![CDATA[Ahmad Fatoni]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i4.242
<![CDATA[The purpose of this study was to determine the effect of mudharabah, musyarakah, ijarah, murabahah, istishna’, and inflation financing on the profitability of Bank Syariah Indonesia (BSI) before and after the merger. Profitability in this study is measured by return on asset (ROA). This type of research is quantitative and comparative research because this research will compare the effect of bank financing on the financial performance of BSI before and after the merger. The data in this study are time series data and secondary data sourced from OJK, BSI, and Bank Indonesia websites. The data analysis technique used in this study is time series regression, data processing this study using Microsoft Excel and E-views 12 analysis tools. The results stated that mudharabah financing in the long term had a positive effect on BSI profitability before the merger, musyarakah financing, ijarah, murabahah, istishna’, and inflation had no effect on profitability. Meanwhile, in the period after the merger, long-term mudharabah financing had no effect on BSI profitability, musyarakah financing, and inflation had a positive effect on profitability, murabahah, and istishna’ financing had a negative effect on profitability, ijarah financing had no effect on profitability.]]>
<![CDATA[BUSINESS DEVELOPMENT STRATEGY TO IMPROVE COMPETITIVENESS IN ANTI-AGING CLINIC USING SWOT APPROACH ANALYSIS AND BUSINESS MODEL CANVAS (BMC) APPROACH ]]>
<![CDATA[Hani Surjati]]>;
<![CDATA[Maya Malinda]]>;
<![CDATA[Benny Budiawan Tjandrasa]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i4.268
<![CDATA[Elderly individuals have a substantial risk of suffering from chronic diseases that require high medical costs, both financially and in terms of time needed. It is important to pay attention to the quality of life of the elderly to reduce the burden of dependency. PT X has opened an Anti-Aging Clinic with the aim of providing services in preventing the decline in cell quality (anti-aging) to enhance the productive activities of the elderly. The main aim of this research is to analyze the SWOT followed by Business Model Canvas (BMC) and Value Proposition Canvas (VPC) analysis. The research method used is descriptive with a qualitative approach, and the data analysis technique uses SWOT including IFAS and EFAS, BMC analysis, and VPC. Data collection techniques include observation with documentary studies and secondary data. The Anti-Aging Clinic is in a hold and maintain position. The results serve as the basis for BMC mapping and VPC determination, especially in improving products and services. From its implementation, key activities are the main key to the clinic's management process that needs to be strengthened through market penetration and product development processes.]]>
<![CDATA[HOW DETECT FRAUD WITH HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN PROPERTY AND REAL ESTATE INDONESIA ]]>
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Hesty Erviani Zulaecha]]>;
<![CDATA[Kimsen]]>;
<![CDATA[Eldi Efriadi]]>;
<![CDATA[Aura Putri Rahmawati]]>;
<![CDATA[Hesti Febriatul Lubnaningtyas]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i4.269
<![CDATA[Examining how Freud's hexagon framework relates to financial statement fraud is the focus of this study. In total, ten factors were considered. Financial Target, Financial Stability, External Pressure, Change of Director, Nature of Industry, CEO Picture, Political Connection, Audit Opinion, CEO Education and Effective Monitoring. Financial statement fraud is measured using the Beneish M-Score Model. The research sample consists of industries in the property and real estate sector based on data from the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The number of companies included in the sample was 35. This study uses panel data regression analysis for data analysis purposes. The results of this study indicate that Financial Target, Financial Stability, External Pressure, Change of Director, Nature of Industry, CEOPicture Audit Opinion and Effective Monitoring have no effect on the potential for fraudulent financial statements. While Change In Auditor and Political Connection have an effect on fraudulent financial statements in the Property and Real Estate sector.]]>
<![CDATA[CAN AUDIT COMMITTEE MODERATE FRAUD HEXAGON MODELS IN DETECT FRAUDULENT FINANCIAL REPORTS: AN EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE SECTOR COMPANIES IN INDONESIA ]]>
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Imam Hidayat]]>;
<![CDATA[Januar Eky Pambudi]]>;
<![CDATA[Aura Putri Rahmawati]]>;
<![CDATA[Hesti Febriatul Lubnaningtyas]]>;
<![CDATA[Eldi Efriadi]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i4.270
<![CDATA[This study seeks to provide empirical evidence of the impact of the Fraud Hexagon on fraudulent reports, with the Audit Committee serving as a moderating variable. The research focuses on companies in the property and real estate sectors listed on the Indonesia Stock Exchange 2020-2022 period. The object of this study is to examine the relationship between the elements of the fraud hexagon and financial statement fraud while considering the influence of the audit committee. This study employs regression analysis with MRA (modified regression analysis) for the purpose of data analysis. The findings of this study indicate that financial target, financial stability, external pressure, CEO education, nature of industry, CEO picture, audit opinion, and effective monitoring do not exert any influence on the likelihood of dishonest financial reporting. Simultaneously, alterations in leadership and political affiliations have an influence on deceitful financial statements within the property and real estate industries. Meanwhile, the audit committee can oversee the inadequate supervision of fraudulent financial reporting.]]>
