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[THE INFLUENCE OF JOB CHARACTERISTICS AND JOB PLACEMENT ON PERFORMANCE FINANCE OFFICER AT THE HIGHWAY AND CONSTRUCTION AGENCY LAMPUNG PROVINCE ]]>
<![CDATA[Dina Sabila]]>;
<![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.v2i4.314
<![CDATA[The importance of job characteristics and job placement affects the performance of financial employees. The purpose of this study is to find out whether the variables of job characteristics, job placement, affect the performance of financial employees of the BMBK Office of Lampung Province. The sample in this study is 35 respondents in the Finance section of the BMBK Office, using multiple linear regression analysis, and validity test methods, reality tests with descriptive analysis, by using the (SPSS)23 program as a tool to analyze data through statistical analysis. After conducting research by filling out a questionnaire, the results were obtained that 30 respondents (85.7%) agreed with the characteristics of the job, for the variable of employing work, 21 respondents (60.0%) expressed their agreement, for the variable of employee performance, as many as 25 respondents (71.5%) expressed agreement. The findings of this study show that characteristics and placement have a significant and positive influence on the performance of BMBK Service Employees partially. Simultaneously, the characteristic variables and placement together have a significant effect and contribute 90.6% of the relationships between the variables studied by the researchers.]]>
<![CDATA[STRATEGIES TO IMPROVE LOCAL GOVERNMENT FINANCIAL PERFORMANCE ]]>
<![CDATA[Fanika]]>;
<![CDATA[Khairudin]]>;
<![CDATA[Aminah]]>
<![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.v2i4.315
<![CDATA[This research aims to analyze the effect of PAD, capital expenditure, and balancing funds on the financial performance of local governments. With all regencies/cities in Lampung Province as the population in this study and 15 regencies/cities as samples. The data used in this study is in the form of secondary data and the data processing method used is multiple linear regression. The results of this study are: (1) PAD has a significant positive effect on the Financial Performance of Local Governments. (2) Capital Expenditure has a significant negative effect on the Financial Performance of Local Governments. (3) The Balancing Fund has a significant negative effect on the Financial Performance of Local Governments.]]>
<![CDATA[ANALYSIS OF ACCOUNTING STUDENTS' UNDERSTANDING OF THE DEVELOPMENT OF BASIC ACCOUNTING CONCEPTS AND THEIR APPLICATION ]]>
<![CDATA[Putri Safitri]]>;
<![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.v2i4.317
<![CDATA[This study examines the understanding of students majoring in Accounting related to the development of basic accounting concepts and their implementation in teaching at several universities in Bandar Lampung. S1 Accounting students from Bandar Lampung University, Technocrat University, and Darmajaya University class of 2020 became research subjects. Qualitative methods are used with data collection through questionnaires. The results showed differences in student understanding related to basic accounting concepts, influenced by teaching approaches, curricula, and learning methods at each university. Data analysis uses a descriptive approach with percentage-based score interpretation. The implications of this research can be used to improve teaching effectiveness and student understanding of basic accounting concepts. Further research recommendations include analysis of additional variables and company types to understand holistically the challenges of a dynamic and competitive work environment. These findings support the development of a responsive and relevant curriculum in meeting industry demands.]]>
<![CDATA[QUALITY OF ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN KOTA BARU VILLAGE, NEGRI AGUNG DISTRICT, WAYKANAN REGENCY ]]>
<![CDATA[Sindi Sintia]]>;
<![CDATA[Khairudin]]>
<![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.v2i4.318
<![CDATA[The accountability of village fund management in Kota Baru has not complied with the provisions of Pamengeri No113 of 2014. This research aims to assess the level of accountability of financial management of Kota Baru Village, Negri Agung District, Waykanan Regency. The research method applied is qualitative, where direct interviews are conducted with the treasurer, secretary, and village head. The results of the research prove that the principle of accountability in village fund management has been implemented well, reflecting positive financial governance. In terms of planning, implementation, and accountability. It is hoped that the application of this accountability principle can be improved in the future through increasing understanding of the village apparatus by participating in socialization and also improving the quality of education.]]>
<![CDATA[IMPACT OF IMPLEMENTATION OF METHODS OF COACHING FOR SUCCESS, PARTICIPATIVE, AFFILIATIVE, VISIONARY AND SITUATIONAL (COPAVISIT) AT OPERATIONAL MANAGEMENT OF CELLULAR TELECOMMUNICATIONS COMPANIES IN DIGITAL ERA ]]>
<![CDATA[Hendra Jonathan Sibarani]]>;
<![CDATA[Nidya Banuari]]>;
<![CDATA[Esther Praja Anggriany Panggabean]]>
<![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.v2i4.319
<![CDATA[The development of the telecommunications industry in Indonesia is determined by the company's ability to manage operational with using methods of coaching for success, participative, affiliative, visionary and situational. The meaning of coaching for success are with treating people as they want to be treated, that is by indirectly giving punishment, participative by taking part in the problems faced by company management, affiliative by maintaining good relationships with employees and company partners, visionary support progress company, situational is done by looking at the condition of the company that is required to be able to implement the marketing industry 4.0. This research method uses a quantitative approach, the type of quantitative descriptive research with the nature of research that is explanatory. The data used are secondary data, namely employees of cellular telecommunication in Area of Regional I of Medan City as many as 800 people. The sampling technique used in this study using the Slovin formula so that the number of samples used in this study was 89 people. Sampling uses a simple random sampling approach. The results obtained in this study are coaching for success methods have a negative and significant influence, participative and affiliative, have a positive and significant influence, while visionary and situational have no influence on the operational management of cellular telecommunications companies in Medan City.]]>
<![CDATA[EFFECT OF FOREIGN INVESTMENT INFLOWS ON CAPITAL MARKET PERFORMANCE IN NIGERIA ]]>
<![CDATA[Auwalu Muazu]]>;
<![CDATA[Ismaila Abdullahi Olotu]]>;
<![CDATA[Abdulkarim Alhassan Shuibu]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.240
<![CDATA[This study explores the relevance of disaggregate financial information disclosure suggested by standard setters in promoting decision usefulness of financial information by exploring the effect of foreign investment inflows on capital market performance in Nigeria. The study adopted ex-post facto research design using quarterly time series data from 2005Q1 – 2022Q4. The study employed autoregressive distributed lag (ARDL) model in the data analysis technique and determined the long-run and short-run relationship between the variables of the study. The findings of the study revealed that equity capital, loans and currency deposits have significant positive effect on capital market performance measured with market capitalization, while money market instrument and trade credit have negative significant effect. However, other capital, other equity, bond and other claims have no significant effect on capital market performance in Nigeria. The study investigates only the relationship between foreign investment financial inflows and capital market performance in Nigeria and does not incorporate control variables such as inflation rate, exchange rate, interest rate and so on. This study provide insight that effective performance evaluation, decision making and transparency in the public and private sector required disaggregate financial information disclosure. Previous studies adopted aggregate approach in investigating capital inflows performance, policy decision and its implications without considering various heterogeneity of the components of these inflows. This overblows performance result and policy decision impacts. This study considered various heterogeneity of the different components of the foreign investment financial inflows in the research.]]>
<![CDATA[THE EFFECT OF COMPANY SIZE AND POLITICAL CONNECTIONS ON TAX AVOIDANCE ]]>
<![CDATA[Novi Hadzida]]>;
<![CDATA[Ifan Wicaksana Siregar]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.267
<![CDATA[The objective of this study is to examine The Effect of Company Size and Political Connections on Tax Avoidance Practices amongst Agricultural companies listed on the Indonesia Stock Exchange between the years 2018 to 2022. The size of a company is gauged by the natural logarithm of its total assets, while political connections are quantified through the use of a dummy variable, with a value of one denoting connected companies and a value of zero denoting unconnected ones. Finally, the extent of tax avoidance is measured through Book-to-Tax Differences (BTD). This study’s population was comprised of agricultural companies that were listed on IDX between the years 2018 to 2022. The sample consisted of 8 companies and a total of 40 data points were collected through a purposive sampling method. The type of research is quantitative, using multiple linear regression and IBM SPSS software version 25 for data analysis. The research findings suggest that Company Size significantly negatively effect on Tax Avoidance, whereas Political Connections was found to have no effect on Tax Avoidance. However, when considered simultaneously, Company Size and Political Connections have a significantly effect on Tax Avoidance in agricultural companies listed on the IDX between the years of 2018 to 2022.]]>
<![CDATA[STUDY OF TRADITIONAL KENDURI CEREMONY IN GUNUNGPAYUNG VILLAGE TEMANGGUNG CENTRAL JAVA ]]>
<![CDATA[Ferrencia Calvina Effendi]]>;
<![CDATA[Vishnuvardhana S. Soeprapto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.273
<![CDATA[Gunungpayung Village possesses a rich history, culture, and traditions, yet it remains relatively unknown to many Indonesians. One of the village's profound traditions is the kenduri ceremony, reflecting the life and culture of the Javanese people. Kenduri is a traditional event held by the community to express gratitude, commemorate births or deaths, and partake in religious activities. This research aims to explore several aspects of the kenduri ceremony in Gunungpayung Village: its meaning, social, environmental, historical, and gastronomic aspects. The study employs a descriptive qualitative field research method. Findings reveal that kenduri, or selametan, encompasses various ceremonies marking significant events like births, deaths, religious celebrations, and the harvest season. The primary function of kenduri is to express gratitude to God, seek safety, and honor ancestors. It also promotes values such as solidarity, mutual cooperation, and togetherness within the community, fostering a harmonious atmosphere. Kenduri serves as a cultural ritual that enhances the sense of unity and kinship among local residents. The ceremony not only underscores the importance of communal bonds but also integrates environmental and historical elements, reflecting the village's deep-rooted traditions. Gastronomically, kenduri involves preparing and sharing traditional dishes, further enriching the cultural experience. In conclusion, the kenduri ceremony in Gunungpayung Village is a multifaceted tradition that encapsulates the essence of Javanese cultural practices. It plays a vital role in maintaining social cohesion, honoring heritage, and preserving the environmental and gastronomic aspects of the village's culture. Despite its significance, Gunungpayung Village and its kenduri tradition remain lesser-known, highlighting the need for broader recognition and appreciation.]]>
<![CDATA[ANALYSIS OF LOCAL CULINARY CONSUMPTION ON THE ATTRACTIVENESS OF CULINARY TOURISM IN THE SURYA KENCANA AREA OF BOGOR ]]>
<![CDATA[Gabriella Aimee Kristyadi]]>;
<![CDATA[Dewanta Facrureza]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.279
<![CDATA[Currently, local culinary in Indonesia is popular and a highlight for tourists. Local cuisine is no less interesting than other culinary that looks more interesting. Each region has its own distinctive culinary. Local cuisine does not only serve food or drinks, but local cuisine offers many uniqueness and various culinary flavors. One of the things that provide the most memorable experience for tourists is when tourists come and taste the typical culinary of tourist areas, either eating on the spot or to take home as souvenirs. This research method uses a descriptive qualitative approach. Data collection is taken by conducting interviews, observations and documentation. The purpose of the study was to determine the relationship between local culinary consumption and the attractiveness of culinary tourism in the Surya Kencana Area of Bogor. Local culinary consumption in this study includes five dimensions, namely the influence of food ingredients, the influence of cooking techniques, distinctive tastes, food traditions and rituals and cultural heritage. The subjects of this study are tourists who are interested in coming or have visited the Surya Kencana Bogor Area. Based on the results of interviews, the interviewees showed that the data collected proved that the typical culinary of Bogor City in the Surya Kencana Area of Bogor is a culinary tourism center that attracts tourists to visit.]]>
<![CDATA[THE EFFECT OF RESPONSIVENESS AND RELIABILITY ON CUSTOMER SATISFACTION AT WARUNG RAWIT TAMAN PALEM ]]>
<![CDATA[Grace Syela]]>;
<![CDATA[Dewanta Facrureza]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.280
<![CDATA[The significant increase from year to year makes that culinary today is not only to meet food needs but also has become a lifestyle among the community. This will increase the intensity of competition in the culinary business itself starting from the products offered to services to customers such as responsiveness and reliability. This study aims to examine the relationship between responsiveness and reliability to customer satisfaction at Warung Rawit Taman Palem. This study used quantitative type research methods with an associative approach using questionnaires to 100 respondents. This study uses a test method consisting of validity test, reliability test, classical assumption test, multiple linear regression analysis, partial T test, simultaneous F test and coefficient of determination. The results of this study explain that Responsiveness and Reliability have a simultaneous and partial effect on Customer Satisfaction at Warung Rawit Taman Palem.]]>
