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[FINANCIAL LEVERAGE STRATEGY TO IMPROVE COMPANY STOCK PERFORMANCE IN INDONESIA ]]>
<![CDATA[Hayyin Isnaini]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.354
<![CDATA[This research aims to analyze and explore strategies for utilizing financial leverage ratios in improving the performance of company shares traded on the IDX. The sampling technique uses purposive sampling using a cross section data approach of 105 observation sample data from property & real estate sector companies listed on the IDX with the observation period 2020-2023. Meanwhile, the analysis technique uses structural equation modeling. The research results show that the use of financial leverage by companies in the property & real estate sector shows that they are not capable enough to improve the performance of company shares in the secondary market. However, the EVA variable can explain variations in its influence on stock returns indirectly through financial leverage. This indicates that the use of financial leverage is proven to be able to improve current year performance as reflected in the EVA ratio value. Interestingly, company age can also explain variations in its influence on company stock performance. This means that the longer the company is, the greater the opportunity for the company to improve its stock performance.]]>
<![CDATA[THE EFFECT OF INVESTMENT DECISION, SOLVENCY, PROFITABILITY, CAPITAL STRUCTURE ON COMPANY VALUE OF MANUFACTURING INDUTRY COMPANIES IN THE CONSUMER GOODS SECTOR LISTED IN THE INDONESIA STOCK EXCHANGE IN THE PERIOD OF 2019-2022 ]]>
<![CDATA[Ibrania Euis Anggie Sianturi]]>;
<![CDATA[Enda Noviyanti Simorangkir]]>;
<![CDATA[Juli Arlis Sianturi]]>;
<![CDATA[Soni Dharma Syaputra]]>;
<![CDATA[Putri Wahyuni]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.355
<![CDATA[This research aims to find out the influence of Investment Decisions, Solvency, Profitability, Structure Capital Faced by the Company Values Manufacturing Industry Consumer goods sector listed on the Stock Exchange Indonesia Securities Period 2019-2022. The research approach used in this research is research Quantitative, this type of research is descriptive and the nature of the research is casual. Method This research is a documentation method. The data analysis model used is the analysis double linear. The population of this research is the manufacturing industry companies sector 50 consumer goods registered on the Indonesian Securities Exchange for the 2019 - 2022 period company. The determination of samples using Technical purposive sampling was obtained as many as 30 companies. The value of the determination coefficient using the value of Adjusted R Square is 0.025. The results of the study show that partially, investment decisions with a value of 0.019 has no effect on the company's value, solvency with a value of - 0.351 has no effect on the company's value. Profitability with a value of 2,459 has an effect and significant on the value of the company and capital structure with a value of 1,421 has no effect on the company's value. Simultaneously with a score of 1.749 indicates that investment decisions, solvency, profitability and capital structure are not affect the value of companies in the manufacturing industry companies in the goods sector consumption listed on the Indonesia Stock Exchange for the 2019-2022 period.]]>
<![CDATA[DETERMINANTS OF CORPORATE VALUE: SUSTAINABILITY REPORTING, INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE IN MANUFACTURING COMPANIES IN INDONESIA ]]>
<![CDATA[Nurul Aini]]>;
<![CDATA[Lilik Pirmaningsih]]>;
<![CDATA[Novaldy Arief Pradika]]>;
<![CDATA[Elizabeth Dellysiana]]>;
<![CDATA[Ratna Madudari]]>
<![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.v2i5.359
<![CDATA[This study aims to test and analyze the influence of sustainability reporting, intellectual capital and good corporate governance on company value. The sample used in the study is manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period as many as 87 years of companies, Data analysis using SPSS 25. The results of this study show that sustainability reporting, intellectual capital and good corporate governance proxied by the audit committee and independent commissioners have a significant effect on the company's value.]]>
<![CDATA[BIBLIOMETRIC ANALYSIS: GOOGLE CLASSROOM ON MATHEMATICS LEARNING IN THE SCOPUS DATABASE USING VOSVIEWER ]]>
<![CDATA[Siti Adella Wahyuni]]>;
<![CDATA[Bambang Sri Anggoro]]>;
<![CDATA[Novian Riskiana Dewi]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.360
<![CDATA[The Covid-19 pandemic has changed the global education paradigm, including in Indonesia which has adopted distance learning to avoid the spread of the virus. In this context, the use of the google classroom digital platform has become very relevant. This study explores the development and publication trends related to the use of google classroom in mathematics learning from 0-2024 years. By utilizing the Scopus database and Publish or Perish software, the analysis showed a significant spike in the number of 121 documents, through the results of screening into 100 articles using the DOI format. 2021 recorded the highest number of citations, with Indonesia as the leading country and Indonesia University of Education as the top institution. University College London recorded the highest number of citations, while the Journal of Physics: Conference Series dominated the publication. Author Dadang Juandi ranked first, while Melissa Bond received the highest citation for an article on "Facilitating Student Engagement Through the Flipped Learning Approach in K-12". Bibliometric analysis using VOSviewer identified 13 keyword clusters with new themes such as learning style, game-based learning, and numerical analysis that emerged as potential research topics. The study also highlights analytical challenges such as data limitations and difficulty in interpreting results. Cross-agency and international collaboration is expected to encourage innovation in this field.]]>
<![CDATA[RECODIFICATION OF CORE CRIMES IN SPECIAL CRIMINAL ACTS WITHIN LAW NUMBER 1 OF 2023 CONCERNING THE PENAL CODE ]]>
<![CDATA[Euis Rachmawati Abdullah]]>;
<![CDATA[Dwi Nur Fauziah Ahmad]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.361
<![CDATA[This research focuses on investigating the Recodification of Core Crimes in Special Criminal Acts within Law Number 1 of 2023 concerning the Penal Code. The study is motivated by the enactment of Law Number 1 of 2023 concerning the Penal Code (National Penal Code) through the process of criminal law recodification, which has sparked controversy among institutions and law enforcement officials. This controversy arises due to the inclusion of core crimes from special criminal acts in the National Penal Code. The issues addressed in this research are the regulation of core crimes from special criminal acts within the National Penal Code and the implications of this regulation for other criminal laws outside the Penal Code, using normative research methods to uncover the truth behind two key issues. The research findings indicate that the inclusion of core crimes from special criminal acts in the National Penal Code will not create ambiguity with existing special criminal laws outside the Penal Code nor complicate the law enforcement process. The inclusion of core crimes from special criminal acts in the Penal Code aims to provide a bridging mechanism so that if a new offense or development of an offense arises, there will still be a reference to the National Penal Code, ensuring that the fundamental principles remain aligned with the National Penal Code, as most current regulations on special criminal acts deviate from general principles or their enforcement.]]>
<![CDATA[THE EFFECT OF JOB TRAINING AND CAREER DEVELOPMENT ON EMPLOYEE PERFORMANCE ]]>
<![CDATA[Riski Ulan Sari]]>;
<![CDATA[Rd Roro Anggraini Soemadi]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.362
<![CDATA[The purpose of this study is to determine the influence of Job Training and Career Development on Employee Performance partially and simultaneously in PT Shield on Service Academy Hypro. The research method used is a quantitative method. The sample taken in this study amounted to 50 employees. The analysis method used is multiple regression analysis. Data collection was obtained from the distribution of questionnaires. The results of the study showed that partially the Job Training variable (X1) did not have a positive and significant effect on Employee Performance, which could be seen in the t-calculated value < the t-table (0.129 < 2.011). Career Development (X2) has a positive and significant effect on Employee Performance, it can be concluded that the t-calculated value > t-table (5.438 > 2.011), by simultaneously showing that the Influence of Job Training and Career Development together has a significant effect on Employee Performance (Y) can be concluded by the F-calculated value > F-table (14.493 > 3.20). The result of the determination coefficient of 38.1% of the figure shows that there is an influence of job training and career development variables on employee performance, the remaining 61.9% is influenced by other variables.]]>
<![CDATA[THE IMPACT OF GREEN FINANCE, CASH FLOW, REGULATION AND PROFITABILITY ON INVESTMENT DECISIONS IN INDONESIAN MANUFACTURING COMPANIES ]]>
<![CDATA[Muhammad Wisnu Iksantoro]]>;
<![CDATA[Harti Budi Yanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.369
<![CDATA[This study aims to analyze the impact of green finance, cash flow, regulation, and profitability on investment decisions in manufacturing companies in Indonesia. This research was conducted in Manufacturing companies from 2019 to 2023 with a sample of 40 companies multiplied by 5 years so that 200 observation data obtained on the Indonesia Stock Exchange with the software used, namely EViews. The results show that green finance and regulation have no effect on investment decisions, while cash flow and profitability have a significant effect on investment decisions. This means that the better the company provides cash flow and high profitability, the better it can improve investment decisions.]]>
<![CDATA[THE EFFECT OF FREE CASH FLOW, FINANCIAL DISTRESS, AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON EARNING MANAGEMENT IN INFRASTRUCTURE COMPANIES ]]>
<![CDATA[Putri Ramadhani]]>;
<![CDATA[Harti Budi Yanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.370
<![CDATA[This study aims to analyze the influence of free cash flow, financial distress and corporate social responsibility disclosure on earning management. This study uses infrastructure companies in 2019-2023 with samples obtained from 47 companies multiplied by 5 years so that 235 observations are obtained. The results of the study prove that cash flow and CSR disclosure have a negative and significant effect on earning management. Meanwhile, financial distress has no effect on earning management. The implication of the research in this study is that managers must consider the long-term impact of doing earning management, especially in the context of the company's financial condition and managers' involvement in CSR practices. While profit manipulation may provide short-term profits, it can damage the company's reputation and sustainability in the future. Furthermore, CSR disclosure can increase company transparency and this can help create greater trust with external stakeholders.]]>
<![CDATA[THE INFLUENCE OF CORPORATE GOVERNANCE, CAPITAL INTENSITY, PROFITABILITY AND FINANCIAL DISTRESS ON TAX AVOIDANCE ]]>
<![CDATA[Fathurachman Kautsar]]>;
<![CDATA[Harti Budi Yanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.371
<![CDATA[This study aims to analyze the influence of corporate governance, capital intent, profitability, and financial distress on tax avoidance. This study uses a sample taken of manufacturing companies listed on the Indonesia Stock Exchange (www.idx.co.id) for 2023 so that a final sample of 200 observation data is obtained. The data were analyzed using SPSS software with multiple regression analysis, descriptive analysis, classical assumption test and hypothesis. The results of the test conducted by the researcher can be concluded that GCG has a significant negative effect on tax avoidance, while capital intensity has a significant positive effect on tax avoidance, then the profitability variable has a significant negative effect on tax avoidance and finally financial distress has no effect on tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period.]]>
<![CDATA[FACTORS THAT CAN AFFECT COMPANY PERFORMANCE BY MODERATING PROFITABILITY IN COMPANIES IN INDONESIA ]]>
<![CDATA[Ermanto Hidayat]]>;
<![CDATA[Harti Budi Yanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.373
<![CDATA[This study aims to analyze the influence of green accounting, corporate social responsibility, intellectual capital, and ownership structure on company performance through profitability. This study uses a sample taken of manufacturing companies listed on the Indonesia Stock Exchange (www.idx.co.id) for 2023 so that a final sample of 200 observation data is obtained. The data were analyzed using SPSS software with multiple regression analysis, descriptive analysis, classical assumption test and hypothesis. The results of the test conducted by the researcher can be concluded that green accounting and corporate responsibility have no effect on the company's performance. Meanwhile, intellectual capital and ownership structure have a significant positive effect on the company's performance and profitability cannot moderate green accounting on the company's performance. However, it is able to strengthen corporate responsibility, intellectual capital, and ownership structure for company performance.]]>
