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[ABNORMAL ANALYSIS OF RETURN AND TRADING VOLUME ACTIVITY DURING THE COVID-19 PANDEMIC ]]>
<![CDATA[Peny Prastiwi Rahayu]]>;
<![CDATA[Wahidahwati]]>
<![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.v2i4.271
<![CDATA[This study aims to determine investor reactions from announcements given by the Government of Indonesia regarding the COVID-19 pandemic. In this study, investors' reactions were seen from whether there were abnormal differences in return and trading volume activity before and after the announcement. The announcements used in this study were the announcement of the first COVID-19 patient in Indonesia, the announcement of the PSBB and the announcement of the new normal. The sample used was 45 shares of companies listed in LQ45 on the IDX. The window period used in this study is 15 days, which is 7 days before the announcement, 1 day of announcement and 7 days after the announcement. The data analysis technique used is the paired sample t-test. The test results of this study show that there is investor reaction, judging from the abnormal return around the announcement of the first COVID-19 patient in Indonesia, the announcement of the PSBB and the announcement of the new normal. Hypothesis testing shows that there are abnormal differences in return and trading volume activity before and after the announcement of the new normal. Meanwhile, there were different results in abnormal return testing and trading volume activity before and after the announcement of the first COVID-19 patient and the announcement of the PSBB, which showed no significant difference.]]>
<![CDATA[ANALYSIS OF TOURIST ATTRACTION ON TOURIST INTEREST IN VISITING KERANGGAN TOURISM VILLAGE SOUTH TANGGERANG ]]>
<![CDATA[Vannessa Lie]]>;
<![CDATA[Dewanta Facrureza]]>
<![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.v2i4.274
<![CDATA[This research is motivated by the development of tourist destinations today so as to increase competitiveness between tourist destinations. Tourism Attraction is the most important factor and the main driver in tourism activities, because tourist attraction is a determining factor to make tourists have an interest in visiting a tourist destination. This study intends to see the influence of tourist attraction on interest in visiting Keranggan Tourism Village. This study used a causal analysis method with a quantitative approach. Data collection techniques by observation, interviews and questionnaires. The sample in this study was tourists who had visited 100 people based on the non-probability method with purposive sampling techniques. The analytical techniques used in this study are validity tests, reliability tests, classical assumption tests, simple linear regression, description (average) t tests, and R2 analysis. The results of this study explain that: 1). Tourism Attraction 4A has a significant effect on Interest in Visiting Keranggan Tourism Village Destinations.]]>
<![CDATA[ANALYSIS OF TOURIST ATTRACTION ON TOURIST VISITING INTEREST IN PERLANG TOURISM VILLAGE CENTRAL BANGKA ]]>
<![CDATA[Janice Fellicia Japri]]>;
<![CDATA[Dewanta Facrureza]]>
<![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.v2i4.275
<![CDATA[This research is motivated by the growing development of Indonesian tourism, one of which is a tourist village. Tourism villages are cultural diversity to tourist destinations owned by each region. The existence of interesting things contained in the tourist village makes tourists interested in visiting Perlang Tourism Village. In this study, it was found that Perlang Tourism Village was included in the top 50 best tourism villages nominated by ADWI and third place in the digital and creative categories. Therefore, the purpose of this study is to provide input to managers on what attractiveness can be developed to become an advantage for Perlang Tourism Village. This research is entitled "Analysis of Tourism Attractiveness of Tourist Visiting Interest in Perlang Village, Central Bangka". This study used a causal analysis method with a quantitative approach. Data collection techniques through observation, interviews, and questionnaires, with 100 research samples selected using non-probability methods and purposive sampling techniques. Data analysis was performed using simple linear regression test, descriptive (mean) test, t test, F test, and R2 analysis. The results of the t test showed that partially the Attraction & Ancillary dimension had a significant influence on visiting interest, while the Amenities &; Accessibility dimension did not have a significant influence. Test F shows that simultaneously, all four dimensions of tourist attraction affect visiting interest. In conclusion, attractiveness has a positive and significant influence on partial interest in visiting. Therefore, this destination must maintain the attractiveness it already has.]]>
<![CDATA[FACTORS AFFECTING AUDIT DELAY (STUDY OF MANUFACTURING COMPANIES LISTED ON MALAYSIAN STOCK EXCHANGE FOR THE 2019-2022 PERIOD) ]]>
<![CDATA[Icih]]>;
<![CDATA[Norhanizah Johari]]>;
<![CDATA[Rina Agutina]]>;
<![CDATA[Bambang Sugiharto]]>
<![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.v2i4.276
<![CDATA[This research determines factors influence audit delays in manufacturing companies listed on Malaysian Stock Exchange for the period of 2019 until 2022. The model in this study consists of Profitability, Solvency, Company Size and Public Accounting Firm Size. Apart from that, this research also uses audit delay as a dependent variable. Secondary data used in this research are financial reports and audit reports from manufacturing companies listed on Malaysian Stock Exchange for the period of 2019 until 2022. The sample in this study consisted of 21 companies using purposive sampling techniques. The data analysis techniques used are descriptive statistics, classical assumption testing, and hypothesis testing using multiple linear regression analysis. The findings indicate that (1) Profitability has an effect on audit delay, (2) Solvency has no effect on audit delay. (3) Company size has no effect on audit delay. (4) Public Accounting Firm Size influences audit delay. (5) Simultaneously, Profitability, solvency, company size and Public Accounting Firm Size influence on audit delay.]]>
<![CDATA[DIAGNOSING POVERTY ERADICATION THROUGH LITERACY: ANALYSIS FROM NATIONAL SOCIOECONOMIC SURVEY NORTH SUMATERA PROVINCE ]]>
<![CDATA[Budi Rusdianto]]>;
<![CDATA[Nuri Rahayu]]>;
<![CDATA[Timoria Sitorus]]>;
<![CDATA[Rusiadi]]>;
<![CDATA[Suhendi]]>
<![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.v2i4.277
<![CDATA[This study supposed to determine the factors that influence the poverty rate in North Sumatra Province. This study used cross sectional data from the North Sumatra Province Socio-Economic Survey 2023. This survey is a survey conducted by the Central Bureau of Statistics (BPS), which aims to collect data on the socio-economic conditions of the community related to the fields of education, health/nutrition, housing, socio-cultural activities, consumption/expenditure and household income, travel, and opinions on household welfare. household. The Socio-Economic Survey of North Sumatra Province 2023 survey data collected by BPS in March 2023 covered 33 regencies/cities in North Sumatra Province with 5000 sample households spread across 325 sub-districts and representing the entire population. The results of this study are literacy has a positive and significant effect on poverty in North Sumatra Province, financial literacy has a positive and significant effect on poverty in North Sumatra Province and age has a positive and significant effect on poverty in North Sumatra Province.]]>
<![CDATA[ANALYSIS OF THE EFFECT OF PERSONAL FINANCIAL NEED, CORPORATE GOVERNANCE, ECONOMIC INSTABILITY AND FINANCIAL TARGETS ON POTENTIAL FINANCIAL SHENANIGANS RISKS ]]>
<![CDATA[Trisandi Eka Putri]]>;
<![CDATA[Inna Mustika Sani]]>;
<![CDATA[Siti Nur Farahin Binti Baharum]]>;
<![CDATA[Asep Kurniawan]]>
<![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.v2i4.278
<![CDATA[Financial report are a form of communication between companies and stakeholders. Financial shenanigans are action that deliberately damage the reported financial performance and financial condition of a company. This research uses secondary data with quantitative methods, with the type of data in the form of company documents, namely financial reports, balance sheets and profit and los reports for retail sector companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange. The sample research method used was purposive sampling. Personal financial need has a positive effect on the potential risk of financial shenanigans, corporate governance and financial target has a negative effect on the potential risk of financial shenanigans, and economic instability has not effect on the potential risk of financial shenanigans. Future research are expected to be able to use different research methodes from previous research, with the aim of finding out how the independent variable influences the dependent variable.]]>
<![CDATA[ANALYSIS OF THE FINANCIAL MANAGEMENT PERFORMANCE OF TATAH MOSQUE VILLAGE, BARITO KUALA REGENCY ]]>
<![CDATA[Hikmahwati]]>;
<![CDATA[Alfina Damayanti]]>;
<![CDATA[Rizky Amelia]]>
<![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.v2i4.292
<![CDATA[The Tatah Mesjid Village Government is obliged to carry out reporting and accountability for the implementation of the Village APBD. The Budget Realization Report shows that the financial performance of the Tatah Mesjid Village Government, Barito Kuala Regency is running well, but the success of the budget performance that has been achieved does not necessarily fully implement the value for money principle (economic, efficient and effective) so it is necessary to measure the achievement of the Village APBD performance. This research aims to measure the financial management performance of the Tatah Mesjid Village Government, Barito Kuala Regency using the value for money concept for the 2020-2022 fiscal year. The research method uses quantitative with a descriptive approach. Data was analyzed using the concept of value for money to measure economic ratios, efficiency and effectiveness. The research results show that the financial performance of the Tatah Mesjid Village government during 2020-2022 for economic measurements consistently shows results >100% with economic criteria. The efficiency measurement for the 2021 fiscal year of 97.07% is included in the efficient criteria because it is between 90-99%, however in 2020 and 2022 the results show inefficiency because the ratio is more than 100%. Measuring the effectiveness of village funds and allocation of village funds shows effective results. However, tax and levy revenue sharing shows less effective results because the ratio is <65%.]]>
<![CDATA[INFLUENCE OF THE BOARD OF COMMISSIONERS AND FINANCE PERFORMANCE ON SUSTAINABILITY REPORTS ]]>
<![CDATA[Bambang Sugiharto]]>;
<![CDATA[Muhammad Abdul Malik]]>;
<![CDATA[Indah Umiyati]]>
<![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.v2i4.301
<![CDATA[This research aims to determine the influence of the board of commissioners, company size and profitability on sustainability reports. The population used in this research is state-owned companies that report annual reports consistently in 2021-2022. The analytical method used in this research is logistic regression with the SPSS version 25 for Windows program. The population in this research is all state-owned companies, totaling 63 companies. The sample was determined based on the purposive sampling method totaling 126 companies. The data used in this research is secondary data. Partially, the results of this research show that the board of commissioners and company size influence the sustainability report. Profitability does not have a significant effect on the sustainability report. Simultaneously, the results of this research show that the board of commissioners, company size and profitability simultaneously influence the sustainability report.]]>
<![CDATA[POSITIONING OF HIGH SCHOOL / VOCATIONAL STUDENTS IN THE SELECTION OF UNIVERSITIES IN BANDAR LAMPUNG ]]>
<![CDATA[Ida Damayanti Baringin Manik]]>;
<![CDATA[Indriati Gultom]]>
<![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.v2i4.302
<![CDATA[This study investigated the problem of student positioning in choosing a college. Focused on factors such as, economic factors with indicators of parental income and education costs, social factors with indicators of family environment and friendship environment, interest factors with indicators of desire to continue to college, and motivation to continue to college. This study investigated the problem of student positioning in choosing a college. Focused on factors such as, economic factors with indicators of parental income and education costs, social factors with indicators of family environment and friendship environment, interest factors with indicators of desire to continue to college, and motivation to continue to college. The purpose of this study was to determine the positioning of high school / vocational students in choosing universities. From the results of the study showed that the positioning of students in Bandar Lampung tends to have a strong desire to continue their education to university, the majority of students tend to choose to live in Bandar Lampung probably because they want to stay close to their families and home environment, and it was found that many students still have the desire to study at state university. This research uses a qualitative approach, which is a research method used to examine the natural condition of objects. In this study, the data collection technique used the distribution of questionnaires to several respondents of SMA/SMK in Bandar Lampung. By analyzing data using descriptive statistics, the presentation of data in this study is with narrative text. Furthermore, presenting data in addition to narrative text, also using diagrams and tables.]]>
<![CDATA[THE INFLUENCE OF LEADERSHIP STYLE, WORK MOTIVATION AND WORK ENVIRONMENT ON THE PERFORMANCE OF EDUCATORS AT SMKN 2 BANDAR LAMPUNG ]]>
<![CDATA[Mei Novitasari Sitorus]]>;
<![CDATA[Iskandar Ali Alam]]>
<![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.v2i4.303
<![CDATA[The study aims to measure the impact of leadership style, work motivation, and working environment conditions on teaching efficiency at SMKN 2 Bandar Lampung. A quantitative approach was chosen as the research method, with data collected directly from teachers through questionnaires, covering a total population of 31 educators. The collected data was then analyzed using multiple linear regression models. The results of the analysis showed that leadership style did not have a meaningful impact on efficiency in the teaching process. Meanwhile, work motivation factors were found to have a significant influence. Related to the work environment, the results of the analysis showed no significant influence. It is hoped that the findings from this study can contribute to improving the quality of teaching at SMKN 2 Bandar Lampung, by paying special attention to work motivation variables, while leadership styles and working environment conditions may require further evaluation in different contexts.]]>
