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[EMPLOYEE PERFORMANCE OPTIMIZATION REVIEWED FROM COMPETENCY AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) ]]>
<![CDATA[Wachyu Hari Haji]]>;
<![CDATA[Meiliyah Ariani]]>;
<![CDATA[Islamiah Kamil]]>
<![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.v2i6.376
<![CDATA[Every organization is required to be able to optimize human resources and how these human resources are managed. Therefore, an organization must be able to organize all existing human resources so that organizational activities can run smoothly and be able to compete with its competitors. One of them is to consider based on the competencies and organizational citizenship behavior (OCB) owned by employees. The purpose to be achieved in this study is to prove that the performance of PT Biantara Jaya Service employees can be optimized through competency variables and Organizational Citizenship Behavior (OCB). The type of research used in this research is quantitative research. The type and source of data used in this study are primary data. The data collection method in this study uses a population questionnaire and the sample in this study is 40 respondents of PT Biantara Jaya Services employees and all of them are used as saturated samples. The data analysis in this study used multiple linear regression using validity test, reliability test, multiple linear regression analysis test and t hypothesis test and determination coefficient test with the SPSS 26 For Windows statistical application program. The results of the research that have been conducted show that employee competence measured through knowledge, expertise/skills, and attitudes has a positive and significant effect on performance. Likewise, the organizational citizenship behavior (OCB) variable which is measured through the accuracy of task completion, attendance level, cooperation, and job satisfaction has a positive and significant effect on performance.]]>
<![CDATA[DISCLOSURE OF BANK CUSTOMER DECISIONS USING QRIS AS A MEANS OF ONLINE TRANSACTIONS IN THE DIGITAL ERA ]]>
<![CDATA[Zulhawati]]>;
<![CDATA[Meiliyah Ariani]]>;
<![CDATA[Avinash Pawar]]>
<![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.v2i6.377
<![CDATA[This study aims to find out the factors that affect bank customers' decision to use QRIS as a means of online transactions in the digital era for BCA bank customers in Central Jakarta. The type of research used in this research is quantitative research. Meanwhile, the data used in the study is primary data. The data collection technique in this study is by means of interviews and questionnaire distribution. The sample in this study uses an accidental sampling technique of 105 people who are customers of Bank BCA in Central Jakarta. The data analysis in this study used multiple linear regression with the SPSS 26 For Windows statistical application program. The results of this study show that social strata have a positive effect on customers' decisions to transact using QRIS, this proves that the higher a person's social strata, the more likely they are to choose to use QRIS in making transactions. Higher social strata tend to be more open to the use of new technologies compared to customers from lower social strata. Lifestyle has a positive effect on customers' decisions to transact using QRIS, this proves that the more modern, dynamic, and consumptive a person's lifestyle, the greater their tendency to choose QRIS as a transaction method. Trust has a positive effect on customers' decisions to transact using internet banking, proving that the higher the level of customer trust in QRIS, the more likely they are to use this transaction method.]]>
<![CDATA[THE EFFECT OF EMOTIONAL INTELLIGENCE ON RESILIENCE WITH SELF-EFFICACY AS MEDIATION: A STUDY ON GENERATION Z ]]>
<![CDATA[Olivia Winda Ony Panjaitan]]>;
<![CDATA[Dian Mutiasari]]>
<![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.v2i6.380
<![CDATA[Currently, resilience is an ability that is expected to be possessed by every individual because with resilience a person can rise from the problems faced in a productive way. Resilience itself is influenced by how well a person manages emotions and is able to be calm, and how confident the individual is in his ability to solve the problems faced. The purpose of this study was to determine the effect of emotional intelligence on resilience with self-efficacy as mediation. The research respondents were 96 Gen Z respondents. The research instrument was an online questionnaire. Analysis technique with SEM-PLS. The results showed that self-efficacy perfectly mediates the effect of emotional intelligence on individual resilience.]]>
<![CDATA[BEHAVIORAL INTENTION TO ADOPT FINTECH: STUDY OF MILLENIALS’ AND GEN-ZS’ READINESS IN INDONESIA ]]>
<![CDATA[Zahra Ayunita Mulia]]>;
<![CDATA[Nurhastuty Kesumo Wardhani]]>
<![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.v2i6.381
<![CDATA[As the financial technology (fintech) landscape develops rapidly, it is important to understand the factors that influence the adoption behavior of the Millennial and Gen-Z generation in Indonesia. This study uses a quantitative method approach to investigate the readiness of this demographic group to accept fintech solutions and identify the key determinants that shape their behavioral intentions. A structured questionnaire was administered to a representative sample of the Millennial and Gen-Z generations in Jakarta, Indonesia, to gather insights into their awareness, perceptions and attitudes towards fintech. This study draws on existing theories such as the Unified Theory of Acceptance and Use of Technology (UTAUT) to develop a theoretical framework for analyzing the factors that influence fintech adoption. This research examines variables such as performance expectations, effort expectations, social influences, and facilitating conditions to understand their impact on the behavioral intentions of Millennials’ and Gen-Zs’. The findings of this research show that the use of technology is able to contribute to achieving performance in financial transactions, apart from that the influence of the social environment is also proven to be able to increase behavior in using fintech technology. This research only tests the four core determinants of UTAUT and the data obtained is not able to represent fintech adoption behavior as a whole in Indonesia.]]>
<![CDATA[THE EFFECT OF PROFITABILITY AND LIQUIDITY ON THE TIMELINESS OF FINANCIAL REPORTING ]]>
<![CDATA[Euis Ratnasari]]>;
<![CDATA[Nurahmelia Putri]]>;
<![CDATA[Soedjatmoko Soedjatmoko]]>
<![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.v2i6.382
<![CDATA[This study aims to analyze the influence of profitability and liquidity on the timeliness of financial reporting in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2021-2023 period. Profitability is measured using the return on assets (ROA) ratio, while liquidity is measured by the current ratio. This study is a quantitative study, the number of company samples is 30 samples from 10 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for a period of 3 years, namely 2021-2023. This study uses secondary data obtained through the company's annual report. Data analysis uses logistic regression tests, several tests, namely, descriptive statistics, classical assumption tests (multicollinearity test), logistic regression analysis of regression model feasibility (geometry of fit), testing the whole model (overall model fit), classification matrix and hypothesis test (determination coefficient test (Nagelkerke R square), T test (partial test) and F test (simultaneous test). The results of the data analysis show that partially and simultaneously the profitability and liquidity variables have no effect on the timeliness of financial reporting in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2021-2023 period.]]>
<![CDATA[CRIMINAL LAW REFORM IN THE FACE OF THE SOCIETY 5.0 ERA AGAINST CYBER CRIME ]]>
<![CDATA[Nopit Ernasari]]>;
<![CDATA[Naib]]>
<![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.v2i6.383
<![CDATA[Society 5.0 brings a major transformation in the social order through the integration of advanced technologies that blur the boundaries between the physical and virtual worlds. In this context, cybercrime has emerged as a serious challenge that requires adequate legal handling. This article examines the urgent need for criminal law reform in Indonesia to anticipate and respond to cybercrime in the Society 5.0 era. Through normative analysis and review of existing policies, this study assesses the effectiveness of current regulations. The proposed reforms include strengthening a legal framework that is more adaptive to technological innovations, increasing the capacity of law enforcement in dealing with digital crimes, and adjusting penalties for crimes that occur in cyberspace. The article also highlights the importance of international collaboration in cyber law enforcement. In conclusion, without a comprehensive reform of the criminal law, Indonesia risks falling behind in efforts to deal with the threat of cybercrime in the Society 5.0 era.]]>
<![CDATA[THE INFLUENCE OF ACCOUNTING STUDENTS' UNDERSTANDING OF GOVERNMENT ACCOUNTING STANDARDS ON INTEREST IN WORKING AS PUBLIC SECTOR ACCOUNTANTS ]]>
<![CDATA[Mia Fidela]]>;
<![CDATA[Iman Waskito]]>
<![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.v2i6.385
<![CDATA[This study aims to analyze the effect of accounting students' understanding of Government Accounting Standards (SAP) on their interest in working as public sector accountants. The type of research used is associative with a quantitative approach, which examines the causal relationship between the independent variable (students' understanding of SAP) and the dependent variable (interest in working as public sector accountants). The study was conducted at the University of Mataram, with a population of all students majoring in accounting in semesters five, seven, and nine. Sampling used a purposive sampling technique, where the sample was students who had passed the Public Sector Accounting I and II courses and were still active. Primary data were collected through questionnaires distributed to respondents, and this research instrument has been tested for validity and reliability. The results of the analysis show that students' understanding of SAP has a significant effect on interest in working as public sector accountants. The regression model used meets the classical assumptions, so the results of this study are considered valid and reliable. These findings indicate that a good understanding of SAP can encourage students' interest in pursuing a career in the public sector, as well as provide a strong basis for further research in the fields of government accounting and public sector workforce.]]>
<![CDATA[DO INVESTORS CARE ABOUT TAX AVOIDANCE? EVIDENCE FROM INDONESIA ]]>
<![CDATA[Verani Carolina]]>;
<![CDATA[Endah Purnama Sari Eddy]]>
<![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.v2i6.386
<![CDATA[The purpose of this study is to investigate the response of investors to instances of corporate tax avoidance in Indonesia, which is typified by corporate risk and firm value. This research employs data from all companies listed on the Indonesian Stock Exchange, with the exception of financial sector companies, for the four-year period between 2020 and 2023. The research method is panel data regression, with the Common Effect Model identified as the optimal regression model. The findings indicate that tax avoidance is associated with an increase in corporate risk, yet in the short term, it is linked to an increase in firm value. This research concludes that investors perceive tax avoidance behavior in a negative light.]]>
<![CDATA[THE ROLE OF THE REGIONAL INSPECTORATE IN THE DECISION ON VILLAGE FUND RETURN IN POLEWALI MANDAR ]]>
<![CDATA[Nisma Ariskha Masdar]]>;
<![CDATA[Haliah]]>;
<![CDATA[Nirwana]]>;
<![CDATA[Andi Kusumawati]]>
<![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.v2i6.387
<![CDATA[The study aims to identify the Role of the Regional Inspectorate in the Refund of Village Funds, the causes of the return of Village Funds by a number of Villages, and the obstacles faced by the Inspectorate in conducting inspections in Villages. The research method used in this article is a qualitative descriptive method. The type of data used in this study is primary data including information obtained directly from interviews with informants, while secondary data includes information taken from documents, reports, or regulations that already exist. The research informants in this study include the Inspector at the Polewali Mandar Inspectorate, the Inspector's Secretary, the Middle Expert Auditor, the Supervision Report Analyst, and the Staff. The results of the study show that the Inspectorate plays a very important role in the decisions of Village officials in returning Village Funds. With the inspection carried out by the Auditor Team from the Regional Inspectorate, a number of Village Heads decided to return Village Funds with a nominal value ranging from IDR 700,000 to IDR 27,000,000, even a number of Villages suddenly repaired roads and other infrastructure due to the impact of the return of the Village Funds. However, the Audit Team from the Inspectorate experienced internal and external obstacles in conducting the inspection. Internal obstacles consisted of limited Human Resources and the Honorarium given to the Audit Team was only Rp160,000 for transportation and accommodation costs.]]>
<![CDATA[THE IMPACT OF CONSUMER ATTITUDES ON ONLINE SHOPPING, INCLUDING SOCIAL MOTIVATIONS, ESCAPISM MOTIVATIONS, AND VALUE MOTIVATIONS, IN RELATION TO ONLINE PURCHASE INTENTIONS ]]>
<![CDATA[Cen Lu]]>;
<![CDATA[Chandra Kuswoyo]]>;
<![CDATA[Reicheana Koesala Zirho]]>
<![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.v2i6.389
<![CDATA[The development of technology and the internet has changed people's shopping behavior, especially the millennial generation. This study aims to analyze the attitude on online shopping of the millennial generation and compare it with the population as a whole. This study also provides an explanation of the online shopping behavior of consumers in the millennial generation group, as well as being the basis for developing teaching materials in customer insight and consumer behavior courses. The Millennial generation is a group of individuals who have different awareness of the impact of historical events they experience. They tend to be more tech-savvy and spend less money on purchases. The study highlights the need to understand the Millennial generation further because they are not monolithic. Understanding generational differences and their impact on online shopping is important for effective target audience segmentation. Meanwhile, purchasing behavior describes whether consumers actually buy the products they want, with purchase intention as a proxy variable to measure purchasing behavior. This study is a type of quantitative research that uses a survey method to collect data from the West Java millennial generation who are involved in online purchase intention. The population is the West Java millennial generation, and the sample was taken using a purposive sampling technique. Testing of the research instrument was carried out with validity using the Pearson Correlation test and reliability with Cronbach's alpha. The data was processed using Moderate Regression Analysis (MRA) with SPSS version 25. The results of the study showed that attitudes on online shopping and value motives influence online shopping intention. Social motives and escapism motives do not affect online shopping intention.]]>
