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
<![CDATA[DETERMINANT COMPLIANCE ON INDIVIDUAL TAXPAYERS DURING THE COVID-19 PANDEMIC WITH TAXPAYER MOTIVATION AS MODERATE VARIABLES ]]>
<![CDATA[Marundha, Amor]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i3.34
<![CDATA[This study aims to estimate and test the effect of the Usefulness of the Use of the E-Filling System and the Ease of Use of the E-Filling System on Individual Taxpayer Compliance during the Covid-19 Pandemic Period with Taxpayer Motivation as a Moderating Variable at KPP North Bekasi. The type of research used is quantitative research with the population of this paper is an individual taxpayer at the KPP North Bekasi. The sample used is 100 respondents. The sampling technique used in this research is using purposive sampling. Data analysis in this study uses multiple linear regression statistical tools and Moderated Regression Analysis with SmartPLS management which represents the results and research hypotheses. The results of this study prove that partially the usefulness of the use of the e-filling system has a positive and significant effect on taxpayer compliance, the ease of use of the e-filling system has a positive and significant effect on taxpayer compliance. significant to taxpayer compliance with the results of the F test with a significance value of 0.000. Taxpayer's motivation can strengthen the relationship of the effect of the Use of E-Filling System Benefit on Taxpayer Compliance and Taxpayer's Motivation cannot strengthen the relationship of the effect of Ease of Use of E-Filling System on Taxpayer Compliance The appearance of the e-filling system is simple and attractive, and when filling out there are practical instructions that can encourage taxpayers to use the e-filling system in carrying out their tax obligations, then the motivation of taxpayers arising from self-awareness is an effective strategy that can increase taxpayer compliance. The originality of this paper is an attempt to examine the impact of the Benefit of the Use of the E-Filling System and the Ease of Use of the E-Filling System in realizing individual Taxpayer Compliance by moderating the Taxpayer's Motivation to strengthen or weaken the relationship.]]>
<![CDATA[THE EFFECT OF GREEN ACCOUNTING AND FIRM SIZE ON FINANCIAL REPORT PERFORMANCE (EMPIRICAL STUDY OF MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2017-2021) ]]>
<![CDATA[Salim, Maharani Juniar Mulyadi]]>;
<![CDATA[Eksandy, Arry]]>;
<![CDATA[Sofia, Irma Paramita]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i4.13
<![CDATA[This study aims to be able to explain the effects of green accounting, firm size and financial statement performance by taking empirical studies on mining sector companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The sample in this study is a mining sector company that is considered to have a lot of impact on the environment and has a high risk of environmental damage. This is due to natural resources being taken by companies continuously. The analysis in this study is an analysis carried out using the statistical application Econometric Views (EViews) version 12. Based on the calculation results, it is found that green accounting has no effect on financial statement performance. Meanwhile, it is known that firm size influences the performance of financial statements.]]>
<![CDATA[THE INFLUENCE OF FINANCIAL LITERACY AND QUALITY OF FINANCIAL STATEMENTS ON THE PERFORMANCE OF MSMES IN MEDAN MARELAN ]]>
<![CDATA[Amin Hou]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i4.36
<![CDATA[This study aims to find out whether financial literacy and the quality of financial reports affect the financial performance of MSMEs in Medan-Marelan in 2023. The method used in this research 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 research results show that (1). Financial Literacy Affects the Financial Performance of MSMEs in Medan-Marelan City in 2023. The more often financial literacy is carried out by individuals, the better the level of knowledge related to financial management will affect the financial management of a business or activity carried out. (2). The quality of financial reports affects the Financial Performance of MSMEs in Medan-Marelan City in 2023, the better the financial reports prepared by someone, all information will be easily received so that it will affect the financial performance of a business or organization. (3). Financial literacy and quality of financial reports simultaneously affect the Financial Performance of MSMEs in Medan-Marelan City in 2023]]>
<![CDATA[THE INFLUENCE OF COMPENSATION, TRAINING, COMPETENCE AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE PT. LUAS RETAIL INDONESIA ]]>
<![CDATA[Maizar]]>;
<![CDATA[Indra Nara Persada]]>;
<![CDATA[Septa Diana Nabella]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i4.37
<![CDATA[This study supposed to determine the effect of compensation, training, competence and work discipline on employee performance of pt luas retail indonesia in batam branch. the sampling technique in this study is a census, the entire population makes a sample of 93 people. research instruments interviews and questionnaires. data analysis using multiple regression tests, t tests, and f tests with spss version 25. the research results are as follows: compensation has a positive and significant effect on employee performance of pt luas retail indonesia with a t value of 9.567>1.661 t table and a significance of 0.000 <0.05. training has a positive and significant effect on employee performance of pt. luas retail indonesia with a t value of 6.370>1.661 t table and a significance of 0.000 <0.05. competence has a positive and significant effect on employee performance of pt. luas retail indonesia with a t value of 5.723>1.661 t table and a significance of 0.000 <0.05. work discipline has a positive and significant effect on employee performance of pt. luas retail indonesia with a t value of 5.992>1.661 t table and a significance of 0.000 <0.05. compensation, training, competence and work discipline simultaneously have a positive and significant effect on employee performance of pt. luas retail indonesia with the value of f count 150.761>2.70 f table and significance 0.000<0.05.]]>
<![CDATA[THE INFLUENCE OF LEADERSHIP, MOTIVATION AND INCENTIVES ON THE PERFORMANCE OF PERSONNEL OF THE OPERATIONS SECTION OF POLDA KEPRI ]]>
<![CDATA[Indra Nara Persada]]>;
<![CDATA[Maiza]]>;
<![CDATA[Septa Diana Nabella]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i4.38
<![CDATA[This study supposed to analyze the influence of leadership, motivation and intensive on the performance of the Polda Kepri operations section personnel. the research method uses a causal model survey method using a census sampling technique, the entire population is sampled, totaling 72 people. research instruments used interviews and questionnaires. then the research results are obtained as follows: leadership has a significant effect on the performance of the kepri police operations bureau personnel with a t-count value for the leadership variable of 10.325 greater than the t-table of 1.662 and a significance value of 0.000 less than 0.05. motivation has a significant effect on the performance of personnel of the kepri regional police operations bureau with a t-count value for the motivation variable of 3.242 greater than the t-table 1.662 and a significance value of 0.000 less than 0.05. incentives have no significant effect on the performance of the kepri regional police operations bureau personnel with an incentive t-count value of 1.555 smaller than the t-table 1.662 and a significance value of 0.124 greater than 0.05. leadership, motivation and incentives together have a significant effect on the performance of the kepri regional police operations bureau personnel with an f-count value of 423.016 greater than the f-table of 2.48 and a significance level of 0.000 less than 0.05]]>
<![CDATA[THE INFLUENCE OF SERVICE QUALITY, TRUST, AND FACILITIES ON THE DECISION TO CHOOSE SP HOTEL BATAM ]]>
<![CDATA[Mohamad Aras]]>;
<![CDATA[Indra Nara Persada]]>;
<![CDATA[Septa Diana Nabella]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i4.39
<![CDATA[This study aims to determine the effect of service quality, trust, and facilities on the decision to choose SP Hotel Batam. The type of research in this study is causality research, namely research that is structured to examine the possibility of a causal relationship between variables with a survey method. The data analysis method uses quantitative analysis. The location of this research is SP Hotel Batuaji, Batam City, Riau Islands, Indonesia. The population of this study were local hotel guests staying at SP Hotel Batam in 2022, totaling 520 people and a sample of 84 respondents. The instruments used in this study were observation, interview, and questionnaire. The data analysis technique uses validity and reliability tests before testing the hypothesis, first testing for deviations from classical assumptions will be carried out. In classical assumptions there are several tests that must be carried out, namely Normality Test, Multicollinearity Test and Heterosdasticity Test using SPSS version 23. Then do a hypothesis test using the t test, F test, and analysis of the coefficient of determination (R2). Partial research results Service quality has a positive and significant effect on the decision to choose SP Hotel Batam, where the t count for service quality is 7.505> 1.664 t table and significance 0.000 <0.05. Trust has a positive and significant effect on the decision to choose SP Hotel Batam, where the t count for trust is 2.195> 1.664 t table and significance 0.031 <0.05. Facilities have a positive and significant effect on the decision to choose SP Hotel Batam, where the t count for facilities is 3.985> 1.664 t table and significance 0.000 <0.05. simultaneously Service quality, trust and facilities simultaneously have a positive and significant effect on the decision to choose SP Hotel Batam¸ with F count of 75.252> 2.72 F count with a significant level of 0.000. because the probability (0.000) is smaller than 0.05, thus the formulation of the problem and the fourth hypothesis can be accepted, it simultaneously affects the selection decision.]]>
<![CDATA[THE EFFECT OF TRUST, PERCEPTION OF RISK AND SECURITY ON CONSUMER PURCHASE INTEREST IN LAZADA (EMPIRICAL STUDY ON STUDENTS OF THE FACULTY OF ECONOMICS AND BUSINESS, IBN SINA UNIVERSITY) ]]>
<![CDATA[M. Arpah]]>;
<![CDATA[Maizar]]>;
<![CDATA[Septa Diana Nabella]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i4.40
<![CDATA[This study supposed to determine the effect of trust, risk perception and security on consumer buying interest at Lazada. The type of research in this study is causality research, namely research that is structured to examine the possibility of a causal relationship between variables with a survey method. The population in this study were active students at the Faculty of Economics and Business, Ibn Sina University, totaling 1,679 people. The sample criteria used in this study were at least one purchase at Lazada. The sampling technique used in this study was simple random sampling with a sample size of 95 respondents. The instruments used in this study are observation guidelines, interview guidelines and questionnaire guidelines. Research instruments are supported by primary data and secondary data. The data analysis technique used uses Validity Test and Reliability Test then clasic assumption test, multiple regression test and hypothesis testing including t test f test and determination test. The results of this study are partially the Trust variable has a positive and significant effect on Lazada consumer buying interest, where the t count of trust is 8.346> 1.986 t table and the sig value is 0.000 <0.05. Risk perception variables have a positive and significant effect on consumer buying interest in Lazada, where the t count for risk perception is 3.675> 1.986 t table and sig value is 0.003 <0.05. Security variables have a positive and significant effect on Lazada consumer buying interest, where the t count for security is 2.466> 1.986 t table and sig value is 0.001 <0.05. The results of the study simultaneously are trust, risk perception and security simultaneously have a positive and significant effect on consumer buying interest in Lazada with F count of 82.246> 2.70 F table and a significance of 0.000 <0.05.]]>
<![CDATA[THE MEANING OF HARMONY IN FAMILY COMMUNICATION FROM THE LYRICS OF THE SONG "BUAH HATI" BY ARMADA ]]>
<![CDATA[Musthafa Komarudhin, Sulthan Nashir]]>;
<![CDATA[Nani Nurani Muksin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i4.41
<![CDATA[This research is entitled The Meaning of Harmony in Family Communication from the Lyrics of the Song "Buah Hati" by Armada. This study aims to determine the meaning of the lyrics of the song. The theory used and relevant in this research is Ferdinand De Sausurre's Theory of Semiotics. The method used in this study uses qualitative methods. The subject of this research is the lyrics of the song Buah Hati. Data collection techniques are carried out by conducting research on appreciating objects, dissecting objects, examining and interpreting the meaning of signs. This study found several conclusions about the meaning in the lyrics of the song Buah Hati which means harmony in family communication in the life of each verse. Each stanza of this song uses parable words that can be analyzed semiotics. Based on the results of the data analysis that has been presented in the previous chapter, it can be concluded that the lyrics of the song are a picture of the musician's heart conveying the goals and intentions of the singer to the listeners. The use of the word baby is the experience of the singer who has been waiting for the arrival of her baby for a long time.]]>
<![CDATA[THE ROLE OF TRANSFORMATIONAL LEADERSHIP IN EMPLOYEE PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW AT XYZ UNIVERSITY ]]>
<![CDATA[Zahara Tussoleha Rony]]>;
<![CDATA[Didi Rochyadi Mangkupradja]]>;
<![CDATA[Pramukty, Rachmat]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i4.42
<![CDATA[Transformational leadership has become an important subject of research in the field of management and organizational psychology, due to its powerful influence on individual and group performance. The method used in this study is the search for scientific articles in leading academic databases. Inclusion criteria were established to select articles relevant to this research topic, i.e. research explaining the relationship between transformational leadership and employee performance at XYZ University. After passing the selection process, articles that meet the inclusion criteria are taken as research samples. The results of this systematic literature review show that transformational leadership has a significant positive impact on employee performance at XYZ University. Several studies have found that transformational leadership is positively associated with productivity, work quality, job satisfaction, and employee organizational commitment. Previous research has shown that transformational leadership affects employee performance through several mechanisms. First, transformational leadership encourages employees to adopt a strong organizational vision, which provides clear goals and direction. Second, transformational leadership creates a work environment that supports employees' personal and professional development, which increases their motivation and commitment to the organization. Third, transformational leadership builds strong interpersonal relationships between leaders and employees, which improves trust, communication, and collaboration. In addition, this literature review also identified several contextual factors that can moderate the relationship between transformational leadership and employee performance. These factors include organizational culture, organizational structure, and individual characteristics of employees. In an organizational culture that supports innovation and participation, transformational leadership can have a stronger impact on employee performance. Similarly, flexible and empowering organizational structures can enhance the effects of transformational leadership on employee performance. In addition, individual characteristics such as motivation and personality can also influence the relationship between transformational leadership and employee performance. The findings of this study show that transformational leadership has an important role in improving employee performance. Organizations need to understand the importance of transformational leadership and apply it in their context to improve employee productivity and success. However, more research is needed to understand more deeply the mechanisms and contextual factors that influence these relationships, as well as test their effects in different organizational contexts.]]>
<![CDATA[ANALYSIS OF THE APPLICATION OF INCOME TAX ACCOUNTING PPh 21 THE SALARY OF EMPLOYEES AT VITKA POINT BATAM SPBU ]]>
<![CDATA[Ita Mustika]]>;
<![CDATA[Ferdila]]>;
<![CDATA[Khadijah]]>;
<![CDATA[Viola Syukrina E Janrosl]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i4.43
<![CDATA[SPBU Vitka Point is a company engaged in the fuel retail sector in Batam City. SPBU Vitka Point deducts PPh 21 every month from employee income. The goal to be achieved in this study is to analyze whether the calculation, determination, and reporting of PPH 21 Income Tax for employees at the Vitka Point gas station are by the Law on the Harmonization of Tax Regulations No. 7 of 2021 (Chapter III). The research was conducted using descriptive qualitative methods and data collection techniques using observation, documents, and interviews. The Vitka Point gas station uses a withholding tax system withholding tax. The calculation of PPh 21 at the Vitka Point gas station for income received regularly by employees is correct and by the provisions of the applicable Law.]]>
