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
437 Documents
ANALYSIS OF E-FILING USAGE FACTORS
Tantra, Henny;
Frederica, Diana;
Pakpahan, Junus;
Diweri, Owonaro Dorcas
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v1i3.14
The e-filing facility has been in demand by taxpayers since 2016. This is further strengthened by the COVID-19 pandemic, which has forced people to carry out all activities at home. The government also enforces health protocols, one of which is to prohibit crowds. However, the use of e-filing has not been optimally utilized by taxpayers. This study aims to see the effect of information technology readiness, ease of use, benefits, satisfaction, and security and privacy on the use of e-filing. This type of research is quantitative research using primary data through a questionnaire survey. The sample is taxpayers in the DKI Jakarta area who have used e-filing. Obtained as many as 124 respondents. The sampling method used snowball sampling. The data analysis method is multiple linear regression using IBM SPSS Version 24 software. The conclusion states: (1) Information technology readiness has a positive effect on the use of e-filing. (2) Ease of use has a positive effect on the use of e-filing. (3) Benefits have a positive effect on the use of e-filing. (4) Satisfaction has a positive effect on the use of e-filing. (5) Security and privacy have no effect on the use of e-filing.
COMPARATIVE ANALYSIS OF COMPETITIVE STRATEGIES WITH BCG MATRIX APPROACH AT REGIONAL DEVELOPMENT BANKS
Satria Tirtayasa;
Hasibuan, Lailan Safina;
Afif
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v1i3.15
This study aimed to determine the position of each regional development bank using bcg matrix approach and then analyze the comparison of competing strategies. Strategy analysis with bcg matrix, using market growth and relative market share as variables. The method of analysis is quantitative descriptive. Banks that became the object of research are the top five regional development banks based on the total assets of the population of 27 regional development banks in Indonesia. To determine the position of regional development banks that became the object of research, bcg matrix analysis was performed. In this analysis, four regional development banks, namely bank jatim, bank jateng, bank dki and bank sumut were compared with bank bjb as the main competitor, while those compared to the bcg matrix analysis were certain financial data taken from the audited financial statements of each regional development bank from 2017 s.d. 2021. From this study, the following results were obtained: the position of bank jatim is in the question mark quadrant in 2017 - 2020 and the dogs quadrant in 2021. Bank jateng's position is in the question mark quadrant in 2017-2020 and the dogs quadrant in 2021. Bank dki's position is in the question mark quadrant in 2017-2019 and 2021 as well as the dogs quadrant in 2020. The position of bank sumut is consistently in the question mark quadrant in 2017-2021.
ANALYSIS OF THE EFFECT OF NON PERFORMING LOAN AND LIQUIDITY ON PROFITABILITY IN BANKING SECTOR COMPANIES PERIOD 2017 – 2021
Tanujaya, Jessicha;
Kurniawan, Cindy;
Spanic, Vincent;
Khairani, Rafida
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v1i3.16
This study supposed to examine and analyze the effect of non performing loan and liquidity on profitability in banking sector companies for the period 2017-2021. The research method used in this study uses quantitative research methods with descriptive quantitative research types that are explanatory research. The population of this study is the entire banking sector companies listed on the Indonesia Stock Exchange amounted to 46 companies, the sample of this study as many as 20 companies with purposive sampling sampling technique. The method of data analysis used is multiple linear regression. The results of the F test research where F counts 8.215 > F table 3.09 with a significant level of 0.001 < 0.05 show that simultaneously bad loans and liquidity have a significant effect on profitability in banking sector companies listed on the Indonesia Stock Exchange for the period 2017-2021. The results of the t test where only bad loans that have a positive and significant effect on profitability while the remaining liquidity has no effect on profitability. The results of the analysis of the coefficient of determination obtained Adjusted R2 value of 0.174, meaning that the variable variation of bad debts and liquidity is equal to 17.4%, while the remaining 82.6% is explained by other variables.
THE INFLUENCE OF BRAND IMAGE, PAYMENT SYSTEM, AND PROMOTION ON INTEREST IN COLLEGE AT THE UNIVERSITAS MAHKOTA TRICOM UNGGUL
Haryani, Dwi Septi;
Nasib;
Zahra, Aminatu
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v1i3.17
This study aims to find out whether brand image, payment systems and promotions affect a person's interest in continuing their studies at Mahkota Tricom Unggul University. The method used in this study uses quantitative methods. Furthermore, the data collection technique uses a questionnaire. The data analysis technique uses multiple linear regression analysis with the help of IBM SPSS Software. The results of the study show that (1) Brand Image influences interest in studies at the University of Mahkota Tricom Unggul Medan. (2) The payment system affects interest studies at the University of Mahkota Tricom Unggul Medan. (3) The promotion affects my interest in studying at the University of Mahkota Tricom Unggul. (4) Brand image, payment system, and promotion simultaneously affect the exciting study at the University of Mahkota Tricom Unggul Medan.
THE RELATIONSHIP BETWEEN KNOWLEDGE LEVEL AND ADOLESCENT ATTITUDES ABOUT HIV/AIDS TOWARDS PREMARITAL SEXUAL BEHAVIOR IN HIGH SCHOOL STUDENTS IN SERANG CITY
Ikhlasiah, Marthia;
Prihayati;
Ismarina;
Lathifah, Dinah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v1i3.27
Lack of knowledge and attitudes about HIV/AIDS towards premarital sexual behavior results in the birth of a generation with HIV/AIDS. Adolescents who have deviations from sexual behavior that cause high rates of HIV/AIDS can lead to poor quality of life and low human resources (HR) in the country. The purpose of this study was to determine the relationship between the level of knowledge and attitudes of adolescents about HIV/AIDS towards premarital sexual behavior in class XI students at SMAN 5 Serang City in 2023. The research design was correlative analytic with a cross sectional survey time approach. The sample was calculated using the slovin calculation formula as many as 110 respondents from a total population of 258 class XI students. The sampling technique is non-probability sampling using purposive sampling according to the consideration of the researcher. The data collection tool uses a questionnaire that has been tested for validity and reliability from previous researchers and modified into "close ended questions" statements then created using a google form without email login. The results of the research are P Value (0.881) p > 0.05 meaning that there is no significant or significant relationship between the level of knowledge and attitudes of adolescents about HIV/AIDS on premarital sexual behavior in class XI students at SMAN 5 Kota Serang.
THE EFFECT OF AUDITOR EXPERIENCE, AUDITOR WORKLOAD AND AUDITOR INCENTIVES ON PROFESSIONAL SKEPTICISM
Mulyadi, Roza;
Ikhsan, Haerul;
Yazid, Helmi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v1i3.29
The aim of this research is to analyze the effect of auditor experience, auditor workload, and auditor incentives on professional skepticism. The respondents in this study are auditors working in Public Accounting Firms in the DKI Jakarta region. This research utilizes primary data and a questionnaire to obtain information from the respondents using purposive sampling method. The analysis method used is Statistical Program for Social Science (SPSS) version 25. The results of this research indicate that the variables of auditor experience, auditor workload, and auditor incentives have been proven to have a significant influence on professional skepticism.
THE INFLUENCE OF COMMUNICATION AND ORGANIZATIONAL CULTURE ON JOB SATISFACTION AT PT. MITRA AGUNG
Nasution, Muhammad Ilham;
Syahlina, Maya;
Hou, Amin;
Tambunan, Debora;
Chaniago, Sabaruddin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v1i3.30
This study supposed to analyze the influence of communication and organizational culture on job satisfaction. Population in this study employees at PT. Mitra Agung Swastika, with a total of 80 respondents. Data collection methods using interviews and questionnaires. Data analysis techniques using multiple regression. The results showed that communication has a positive and significant effect on job satisfaction, organizational culture has a positive and significant effect on job satisfaction, communication and organizational culture has a positive and significant effect on job satisfaction, and the coefficient of determination of the variation of the dependent variable is communication and organizational culture has a contribution to job satisfaction at PT. The Grand counterpart of the Swastika in the category of strong.
DETERMINANTS OF DEMOCRATIC LEADERSHIP, COMPETENCE AND MOTIVATION TOWARDS THE ACHIEVEMENT OF THE VISION OF XYZ UNIVERSITY
Mangkupradja, Didi Rochyadi;
Pramukty, Rachmat;
Junianti, Emmy;
Karsono, Bambang;
Widyastuti, Tri
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v1i3.31
This study aims to analyze the factors that influence the achievement of the vision of XYZ University. The factors studied are democratic leadership, competence, and motivation. This research is important to understand how these factors contribute to the success of educational institutions in achieving the set vision. The research method used was survey research using a questionnaire as a data collection instrument. Respondents in this study were staff and lecturers at XYZ University. The collected data were analyzed using regression techniques to identify the relationship between the variables studied. The results of this study indicate that democratic leadership, competence, and motivation have a positive and significant influence on the attainment of the vision of XYZ University. Democratic leadership that involves the active participation of all members of the university, strong competence of staff and lecturers, as well as high motivation to achieve a shared vision, are important factors in achieving the university's strategic goals. The implications of this research are the importance of building democratic leadership, increasing individual competency through training and development, and fostering high motivation among staff and lecturers. In the university context, these factors can become the basis for achieving the set vision, enhancing the university's reputation, and creating a quality academic environment.
THE INFLUENCE OF ROE, ROI, NPM, AND EPS ON SHARE PRICES OF PROPERTY AND REAL ESTATE COMPANIES 2016-2022
Siahaan, Boxer;
Pratama, Ayang;
Lubis, Yeti Meliany
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v1i3.32
This study aims to determine the effect of ROE, ROI, NPM, and EPS on the 2016 - 2022 Property and Real Estate Company Stock Prices. This research was obtained using a purposive sampling method, in which the researcher made the best assessment to fulfill what had been determined. And this research with a quantitative research approach. The sampling technique in this study amounted to 13 companies. This study uses documentation data collection techniques using secondary data. The data analysis technique used in this study is the Classical assumption test, Multiple Linear Analysis, Hypothesis Testing, and Coefficient of Determination using the SPSS version 25 application. More over, the results show that ROE, ROI, and EPS significantly affect the stock prices of property and real estate companies. Furthermore, NPM does not significantly affect the Share Price of Property and Real Estate Companies. Moreover, the results of ROE, ROI, NPM, and EPS simultaneously significantly affect the Stock Price of Property and Real Estate companies.
THE EFFECT OF INTEREST RATE, EXCHANGE RATE, INFLATION, AND RETURN ON ASSETS (ROA) ON STOCK PRICE IN THE BANKING SUB SECTOR LISTED ON THE IDX
Hulu, Merfiani;
Pinem, Harmonika Br;
Pratama, Ayang;
Lubis, Yeti Meliany
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v1i3.33
Study This own objective for know The Effect of Interest Rates, Inflation, Exchange Rates, and Return On Assets (ROA) on Stock Prices in the Banking Sub-Sector on the Indonesia Stock Exchange for the 2018-21 period. Data that used sourced from financial data on the Indonesia Stock Exchange via the website www.idx.co.id and has made selections based on criteria that have been determined. The population used in the study is Bank companies totaling 47 companies, using a purposive sample, then a sample obtained from as many as 25 companies. With study, This expected agar can become something knowledge To help researchers next, and also the students or public general need something source information. From research, can is known that the Return On Assets (ROA). Partial effect and experience significant to price stock. Interest Rates, Exchange Rates, Inflation in a manner partial No effect and not experience significant to price shares in Sub - Sectoral Banking. However, all variables have an effect simultaneously. Election sector in research This because the moment is because Indonesia already enter an era of more globalization forward, and of course, will There is Lots comer foreign or definite locals will need various type need trees, so many businesses or built companies on the basis that makes us intend To research it.