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[COMPARISON OF FINANCIAL PERFORMANCE OF NATIONAL AND FOREIGN BANKS ON THE IDX FOR THE PERIOD 2018-2022 ]]>
<![CDATA[Yindi Angelina]]>;
<![CDATA[Afrizal Nilwan]]>;
<![CDATA[Riswan]]>
<![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.v2i4.304
<![CDATA[Financial statement analysis is an effort to find out how well the financial performance of a bank. This study intends to analyze the performance comparison between national and foreign banks and which one is superior between the two in order to determine its impact on the development of the Indonesian economy. This is because the existence of banking intermediation problems and potential banking speculation activities, both national and foreign, can have implications for the domestic economy. Financial performance assessment is done with CAMEL ratios (CAR, NPL, NIM, ROA, LDR). Purposive sampling is the sampling technique applied in this study. The sample consists of 5 National Banks and 5 Foreign Banks listed on the Indonesia Stock Exchange in the period 2018-2022. Secondary data obtained from banking financial statement documents on the Indonesia Stock Exchange is the type of data used in this study with the Mann-Whitney Test as a tool for analyzing data. The findings of the analysis conducted show that there is a significant difference in NIM and ROA. However, no significant differences were found in CAR, NPL, and LDR and national banks are still superior.]]>
<![CDATA[ANALYSIS OF MARKETING STRATEGIES IN INCREASING SALES AT SIGER ROEMAH BATIK LAMPUNG ]]>
<![CDATA[Rio Nopaldi]]>;
<![CDATA[Vonny Tiara Narundana]]>
<![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.v2i4.305
<![CDATA[Lampung Batik has become a cultural heritage and creative industry that is rich in historical and artistic values. Siger Roemah Batik Lampung as one of the main players in this industry, plays an important role in preserving and developing the tradition of Lampung batik. This research aims to uncover ideas that can be implemented, in order to increase sales of Siger Roemah Batik Lampung. This research data comes from interviews, observations, all of which are qualitative approach methods. In this study, marketing mix, IFE/EFE analysis, SWOT analysis and QSPM Matrix were used as analytical tools on Internal and External aspects in Siger Roemah Batik Lampung Company. Siger Roemah Batik Lampung can take strategic steps based on the company's internal strengths and existing external opportunities, taking into account internal weaknesses and external threats that may occur. Thus, companies can optimize their potential and overcome the challenges faced within the company.]]>
<![CDATA[TAX AVOIDANCE: AN AGENCY THEORY PERSPECTIVE ]]>
<![CDATA[Luthfiatun Niswah]]>;
<![CDATA[Afrizal Nilwan]]>
<![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.v2i4.306
<![CDATA[Tax Avoidance, or often known as tax avoidance, is an obstacle that has the potential to affect state cash revenue. This arises from the irresponsible behavior of corporate taxpayers who do not fulfill their obligations in paying their taxes, in practice often taking advantage of weaknesses or loopholes in tax regulations. The purpose of this research is to test the impact of transfer pricing, sales growth, capital intensity, and debt to equity ratio on tax avoidance in the oil, gas and coal mining industry listed on the IDX in 2019 – 2022. The method used in sampling is the purposive sampling method through a sample that has a total of 8 out of 19 oil, gas and coal mining industries in the IDX in 2019 – 2022. The variables used in this research are dependent (y) and independent (x) variables. The data analysis used in this research is multiple linear regression using the SPSS version 18 test tool. Based on the results of the analysis carried out, the researchers were able to draw conclusions that the variables transfer pricing, sales growth, capital intensity, and debt to equity ratio had a significant positive effect on tax avoidance, on the significance value of each independent variable (x), namely 0.001, 0.003, 0.042, and 0.010 where the value was smaller than 0.05.]]>
<![CDATA[GENDER APPROACH TO PREVENTING WOMEN'S INVOLVEMENT IN TERRORISM IN INDONESIA ]]>
<![CDATA[Rifkah Nurullita]]>
<![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.v2i4.307
<![CDATA[In recent years, there has been an increase in women's involvement in terrorism in Indonesia. The evolution of women involved in terrorism is not only limited to followers, but has increased and become more dangerous. Extremist groups use women in their acts of terror because they see an opportunity for women to become suicide perpetrators. Gender gaps and inequality are factors for women to be involved in the action. How patriarchal views and masculinity constructs affect radicalization and acts of violent extremism, so a gender-based approach is needed to be able to promote gender equality and mitigate discrimination, and can be actualized in terrorism prevention strategies in Indonesia.]]>
<![CDATA[ANALYSIS OF ENTREPRENEURIAL COMPETENCE ON BUSINESS PERFORMANCE IN MSMES KAHUT SIGERBORI ECOPRINT BANDAR LAMPUNG ]]>
<![CDATA[Anita Najla Dhia]]>;
<![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.v2i4.308
<![CDATA[The purpose of this paper is to assess entrepreneurial competence and business performance in micro, small and medium enterprises (MSMEs) Kahut Sigerbori Ecoprint in Bandar Lampung, as well as to test the impact of entrepreneurial competence on business performance. This writing uses qualitative writing design, uses a descriptive approach and uses observation and interview methodologies. This writing uses data processing methodologies such as data collection, data reduction, data presentation, and conclusions. The writing population is 9 workers and 1 owner of Kahut Sigerbori Ecoprint Bandar Lampung. An interview was conducted with one of the individuals who served as the owner of an MSME. Research findings show that entrepreneurial competence plays an important role in managing and improving company performance in MSMEs Kahut Sigerbori Ecoprint. The business performance of MSMEs Kahut Sigerbori Ecoprint has shown remarkable progress, with significant and substantial revenue growth. There is a direct correlation between entrepreneurial ability and business performance. MSMEs Kahut Sigerbori MSMEs Ecoprint.]]>
<![CDATA[THE EFFECT OF NON-PHYSICAL WORK ENVIRONMENT AND WORK STRESS ON THE PERFORMANCE OF AUTO 2000 EMPLOYEES OF RADEN INTAN ]]>
<![CDATA[Hendri Dunan]]>;
<![CDATA[Jenita Sari]]>
<![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.v2i4.309
<![CDATA[The influence of the non-physical work environment and stress levels on employee performance are the main objectives of this research, especially in the organizational environment of Auto 2000 Raden Intan, a corporate entity operating in the automotive industry sector. This study used a quantitative approach. Because the non-physical work environment does not have a direct impact on the company but on employees if not managed properly, the relationship between employees and superiors is very important to achieve company goals. A total of 35 employees were included in the study population. The sample that took only the mechanical part was 35 employees from 111 total population at PT. Astra International Tbk. Auto 2000 Raden Intan. In the research analysis required to achieve this, multiple linear equations were used, and the results showed that work stress along with non-physical work environments can affect the good level of employee performance. The determinant coefficient R2 of 62.8% means that performance (Y) is affected by the non-physical work environment (X1) as well as work stress (X2) is 62.8%. While the remaining portion of 37.2% was influenced by additional components or variables outside this study.]]>
<![CDATA[THE ROLE OF GOOD FINANCIAL RECORDS ON THE PROGRESS OF BANDAR LAMPUNG STREET VENDOR BUSINESS ]]>
<![CDATA[Abram Radiva Suroso]]>;
<![CDATA[Ardansyah]]>
<![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.v2i4.310
<![CDATA[MSMEs have become a very important sector in the Indonesian economy. One of them is included in the type of MSMEs that refer to micro, small, and medium enterprises which are often identified with the term street vendors or abbreviated as street vendors. In running a business, the important thing to do and apply is financial recording. Good financial records become capital in good business management in order to achieve success in their business. This study aims to measure the extent to which the involvement of street vendors around the governor's office field (Jl. Wolter Monginsidi, Teluk Betung Utara, Bandar Lampung) understands and implements good financial records in their business. This research applies a qualitative approach and uses case studies as a research method. Data collection is done through interviews, observation, and documentation. The data analysis used is qualitative descriptive analysis. From the findings of the research that has been conducted, street vendors who carry out trading activities around the governor's office field (Jl. Wolter Monginsidi, Teluk Betung Utara, Bandar Lampung) do not understand and apply good financial records in their business. Limited knowledge about good financial records is an obstacle for traders to implement good financial records.]]>
<![CDATA[SWOT ANALYSIS IN DETERMINING MARKETING STRATEGIES IN MICRO, SMALL AND MEDIUM ENTERPRISES (CASE STUDY OF CAFFE LA'BOSQUE IN KOTABUMI) ]]>
<![CDATA[Anisa Pitri Sahir]]>;
<![CDATA[Habiburahman]]>
<![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.v2i4.311
<![CDATA[This study aims to determine the marketing strategy in the Caffe La'Bosque business through SWOT analysis, the research method carried out is qualitative descriptive. The number of informants in this study was 10, namely caffe owners, employees and visitors. The analysis used in this study was IFAS, EFAS, IE Matrix and SWOT Matrix. The data collection used is in-depth interviews and observations where researchers come directly to the location to conduct research. Based on the results of the discussion, it was concluded that caffe La'Bosque has the advantages of quality raw materials and has a strategic location where caffe La'bosque is located in the middle of the city in Kotabumi and is in the stadium Sukung Kotabumi and adjacent to schools and offices, the biggest weakness in this company is the lack of marketing carried out where the threat of caffe La'Bosque itself is the number of competitors who have the same business and provide good prices. more tilted so that caffe la'bosque must be more aggressive in promoting so as not to be rivaled, A suitable strategy in doing marketing is horizontal integration which means a marketing strategy carried out to increase profits and sales.]]>
<![CDATA[ANALYSIS OF LIQUIDITY RATIOS AND PROFITABILITY RATIOS TO ASSESS FINANCIAL PERFORMANCE ]]>
<![CDATA[Novi Tri Asiani]]>;
<![CDATA[Ni Putu Widhia Rahayu]]>
<![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.v2i4.312
<![CDATA[PT. GoTo Gojek Tokopedia Tbk experienced a profit that continued to decline from 2019 to 2022. The purpose of this study is to determine how the profitability ratio is seen from gross profit margin, net profit margin, return on assets, and return on equity at PT. GoTo Gojek Tokopedia Tbk for the 2019-2022 period and to find out how the liquidity ratio is seen from the current ratio, quick ratio, and cash ratio at PT. GoTo Gojek Tokopedia Tbk for the 2019-2022 period. The method used is quantitative descriptive analysis by analyzing the company's financial performance data from 2019 to 2022 using financial ratio analysis based on data listed on the Indonesia Stock Exchange and data from the official website of PT. GoTo Gojek Tokopedia Tbk. Based on the results of Liquidity Ratio analysis at PT. GoTo Gojek Tokopedia Tbk can be said to be good. The Profitability Ratio of PT GoTo Tbk is in a poor position, because it tends to decline below the industry average. The company has sufficient ability to guarantee and pay off its debts to creditors. The results of this financial ratio analysis can also be used as an indicator for investors who are interested in investing in PT GoTo Tbk because the company's financial condition remains strong.]]>
<![CDATA[DETERMINANTS OF ENERGY DISCLOSURE STAKEHOLDER THEORY PERSPECTIVE ]]>
<![CDATA[Christian Lucky Thunggono]]>;
<![CDATA[Aminah]]>;
<![CDATA[Khairudin]]>;
<![CDATA[Indrayenti]]>
<![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.v2i4.313
<![CDATA[Energy disclosure is a form of corporate social responsibility related to the energy it uses. This form of responsibility is described in the annual report or sustainability report. The purpose of this study is to empirically examine the impact of profitability, leverage, managerial ownership, and directors on energy disclosure. The sample selection in this study was carried out through the purposive sampling method, which resulted in 120 data samples from non-cyclical consumer sector companies listed on the IDX for the 2021-2022 period. The test was conducted using the SPSS 18 tool with multiple linear regression data analysis techniques. The results showed that profitability and directors had a significant positive effect, leverage had a significant negative impact, and managerial ownership had a significant negative impact.]]>
