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[THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK-EMKM) IN THE PROCESS OF MAKING REPORTS FINANCE FOR MICRO, SMALL, AND MEDIUM ENTERPRISES (CASE STUDY IN MSMES ABADI CELL SRIBAWONO) ]]>
<![CDATA[Sandy Gunawan]]>;
<![CDATA[Afrizal Nilwan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.452
<![CDATA[MSMEs at this time have a great influence on the country's economic development, especially in Indonesia, but many MSME actors have not implemented SAK EMKM in compiling financial statements. The purpose of the study is to find out whether Abadi Cell MSMEs apply SAK EMKM in the preparation of reports or not and to design the preparation of financial statements so that they are in accordance with SAK EMKM. The method used is qualitative case studies by means of data collection, namely by conducting interviews, observations, and documentation. The results of the research conducted that Abadi Cell did not apply SAK EMKM in compiling financial statements so that the researcher designed the preparation of financial statements based on SAK EMKM by producing profit and loss statements, financial position statements, notes on financial statements (CALK) and the researcher encouraged Abadi Cell to continue to prepare SAK EMKM financial statements.]]>
<![CDATA[RUPIAH EXCHANGE RATE DETERMINANTS ]]>
<![CDATA[Jason Tandani]]>;
<![CDATA[Afrizal Nilwan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.453
<![CDATA[The rupiah exchange rate has continued to depreciate over the past few years. The weakening of the exchange rate can have an impact on transaction activities in Indonesian society and international trade. Several factors can be the cause of the weakening of the rupiah exchange rate against the United States dollar, such as domestic inflation, exports and imports. This study aims to determine the influence of inflation, exports and imports on the exchange rate of the Indonesian rupiah against the United States dollar during 2019-2023. This study uses a multiple linear regression analysis method with time series and cross section data types obtained from the website of the Ministry of Trade of the Republic of Indonesia. The results of this study are (1) inflation has a positive effect on the exchange rate; (2) exports have a positive effect on the exchange rate: (3) imports have a negative effect on the exchange rate.]]>
<![CDATA[THE INFLUENCE OF STRATEGIC PLANNING AND MARKET EXPANSION ON COMPANY PERFORMANCE PT. MENTARI MEGA MAKMUR LAMPUNG ]]>
<![CDATA[Mei Liana Fransiska]]>;
<![CDATA[Habiburrahman]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.454
<![CDATA[This study aims to examine the effect of strategic planning and market expansion on the performance of PT. Mentari Mega Makmur Lampung. A quantitative approach was used as the research method. The population of the study consists of all employees and stakeholders involved in the research topic, totaling 30 respondents. The data used included both primary and secondary data. Data collection was conducted through interviews using a 5-point Likert scale-based questionnaire. Multiple linear regression analysis was performed using SPSS version 25 to support the research. The results showed that strategic planning has a positive but insignificant effect on company performance. Conversely, market expansion has a positive and significant effect on company performance. Simultaneously, strategic planning and market expansion demonstrate a significant influence on company performance.]]>
<![CDATA[ANALYSIS OF PHARMING IN CYBER CRIME AND ITS IMPACT ON CUSTOMER TRUST (CASE STUDY ON BANK BRI CUSTOMERS BANDAR LAMPUNG REGIONAL OFFICE) ]]>
<![CDATA[Ranny Caroline]]>;
<![CDATA[Tina Miniawati Virgawenda Barusman]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.455
<![CDATA[This study aims to determine and analyze the impact of pharming and cybercrime and to disseminate information about factors that affect customer trust in the use of mobile banking, a case study on Bank BRI, Bandar Lampung Regional Office. This study is quantitative research with a sample of 100 respondents, data collected through questionnaires using convenience sampling techniques with hypothesis testing using SmartPLS. The results of this study show that pharming and cybercrime have a positive and significant influence on customer trust. Therefore, it is hoped that financial institutions can commit to improving the security system of mobile banking applications periodically to maintain customer trust. Researchers are further expected to explore the latest techniques of pharming attacks or cybercrime as well as preventive measures that financial institutions can take.]]>
<![CDATA[THE INFLUENCE OF MEDIA PUBLICATIONS, ENVIRONMENTAL PERFORMANCE, LEVERAGE AND INDUSTRY TYPE ON CARBON EMISSION DISCLOSURE ]]>
<![CDATA[Marheni]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Endang Ruhiyat]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.456
<![CDATA[Carbon emissions are the release of carbon gas into the atmosphere, which can arise as a result of a company's operational activities. Disclosure of carbon emissions is a form of responsible practice for environmental aspects carried out by companies. However, there are still companies that do not disclose carbon emission disclosure items. This research aims to examine the influence of Media Publications, Environmental Performance, Leverage and industry type on Carbon Emission Disclosure in energy sector companies listed on the Indonesia Stock Exchange. This research uses an associative quantitative approach. The type of data used is secondary data obtained from www.idx.co.id and the company website. The population in this research is Energy Sector Companies Registered on the IDX for the 2019 - 2023 Period. Meanwhile, the sample for this research was determined using a purposive sampling method so that 20 sample companies were obtained. The analytical method used is Panel Data Model Regression analysis. Data analysis used EViews version 12. The results of this research show that Media Publications, Environmental Performance and Leverage influence Carbon Emission Disclosure, while Industry Type has no influence on Carbon Emission Disclosure. It is hoped that this research can be used as additional information in making investment decisions, especially on environmental performance variables that influence the disclosure of carbon emissions. The limitations of this research are shown by the Adj R-Squred size of 18%. Therefore, it is recommended that future researchers re-examine other factors that have the potential to be determinants of carbon emissions disclosure besides the research variables.]]>
<![CDATA[THE EFFECT OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON NET PROFIT MARGIN (EMPIRICAL STUDY ON COMPANIES IN THE PLASTICS AND PACKAGING SUB-SECTOR FOR THE PERIOD 2021-2023 LISTED ON THE IDX) ]]>
<![CDATA[Asya Desva Fitrilia]]>;
<![CDATA[Afrizal Nilwan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.457
<![CDATA[This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Net Profit Margin (NPM) in plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. This study uses the multiple linear regression method to test the relationship between independent variables (CR and DER) and dependent variables (NPM). The data used is the annual financial statements of companies listed on the IDX. The results show that the Current Ratio has a significant positive influence on Net Profit Margin, which shows that companies with higher liquidity tend to have better profitability. In contrast, the Debt to Equity Ratio has a significant negative effect on the Net Profit Margin, which indicates that the higher the DER, the lower the company's profitability due to the greater interest expense. These findings provide insights for company management in managing liquidity and capital structure to increase profitability.]]>
<![CDATA[MARKETING MIX STRATEGY ANALYSIS ON COMPETITIVE ADVANTAGE OF SMALL AND MEDIUM ENTERPRISES (SME) AT UD SANJAYA DRY NOODLES ]]>
<![CDATA[Meyrani Ananta Putri]]>;
<![CDATA[M. Oktaviannur]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.458
<![CDATA[The business sector in Indonesia has developed from the use of complex strategies, competition, change and uncertainty. The goal is to find out the implementation that must be carried out in order to compete in the global market. Especially in Natar District, South Lampung Regency, Lampung Province at UD Sanjaya Dry Noodle SMEs. The advantages possessed by UD Sanjaya are having quality ingredients, modern production equipment and having a variety of snack products. Marketing mix is a marketing strategy that has seven elements (7P) in the form of products, prices, promotions, distribution, processes, officers and physical support that aim to achieve organizational goals. This study uses a qualitative descriptive approach. Qualitative research is a type of research that aims to understand and analyze a phenomenon, problem. This method focuses on collecting data such as interviews, observations, field notes, and document analysis to provide a clear and comprehensive picture of the situation or context at the time of the study. It can be concluded from the (7P) studied that promotions on social media can also increase UD Sanjaya's marketing targets.]]>
<![CDATA[THE INFLUENCE OF BASRENG PRODUCT INNOVATION ON THE COMPETITIVENESS OF THE UD SANJAYA SOUTH LAMPUNG (NATAR) FOOD FACTORY ]]>
<![CDATA[Jihan Indrianti Putri]]>;
<![CDATA[M. Oktaviannur]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.459
<![CDATA[One of the snack manufacturers in South Lampung, particularly in the Natar region, where the snack sector is highly competitive, is UD Sanjaya. The purpose of this study is to examine how the competitiveness of the UD Sanjaya food factory in South Lampung, Natar, is impacted by product innovation, product quality, and basreng design. The author bases the question, "Is there an effect of Competitiveness on Product Innovation in Basreng?" on this. This study aims to evaluate UD Sanjaya's competitiveness in the snack market and ascertain how basreng product innovation affects the company's competitiveness. Competitiveness (Y) is the dependent variable, whereas product innovation (X1), product quality (X2), and packaging design (X3) are the independent factors under investigation. This study's methodology is quantitative analysis, and consumer surveys were employed to gather data. The study's findings suggest that product innovation significantly and favorably affects competitiveness since it can boost customer loyalty and attention. Additionally, because consumers are choosing higher-quality products more and more, product quality has a big influence on the present. Due to its ability to affect how consumers view a product, attractive and useful packaging design is also crucial for boosting competitiveness. Overall, this study concludes that the three variables interact with each other and contribute to increasing the competitiveness of UD Sanjaya. Therefore, the company is advised to continue to innovate and improve the quality and design of product packaging to maintain and improve its market position.]]>
<![CDATA[THE EFFECT OF FINANCIAL REPORT QUALITY ON STOCK INVESTMENT DECISIONS IN PUBLIC COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN 2021-2023 ]]>
<![CDATA[Gabriele Alexandra Victory]]>;
<![CDATA[Aminah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.460
<![CDATA[This study aims to analyze the influence of the quality of financial statements on stock investment decisions in public companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The population is public companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period and the sample was taken from 24 companies multiplied by 3 year periods, so that the data used was 72 data. The commonly used analysis method to test the influence between variables in this study is simple linear regression analysis. The results of the study showed a significance value of 0.017 (<a = 0.05) which means that the quality of financial statements has a significant and positive influence on investment decisions in public companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. This indicates that financial statements that are prepared transparently, accurately, and in accordance with accounting standards increase investor confidence in making investment decisions.]]>
<![CDATA[PRICE AND PROMOTION INFLUENCE ON THE DECISION TO PURCHASE A MOTORCYCLE AT HONDA TUNAS DEALER DWIPA MATRA ]]>
<![CDATA[Jaka Adi Yantara]]>;
<![CDATA[Irsandi]]>;
<![CDATA[Trenggono Pujo Sakti]]>;
<![CDATA[Suci Asfaranin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.461
<![CDATA[This study investigates the impact of pricing and promotional strategies on motorcycle purchasing decisions at the Honda Tunas Dwipa Matra dealership. A quantitative research methodology was utilized for this analysis. Data were gathered through questionnaires distributed to customers who had made purchases at the dealership. The sample size was calculated using Slovin's formula, allowing for a 15% margin of error, resulting in a total of 45 respondents. Data analysis was performed using multiple linear regression with SPSS version 30. The findings reveal that the t-value for price is 2.465, which exceeds the critical t-value of 2.016, with a significance level of 0.018. Furthermore, the t-value for promotion is 2.264, also surpassing the critical t-value of 2.016, with a significance level of 0.029. These results indicate that both price (X1) and promotion (X2) have a significant effect on motorcycle purchasing decisions (Y) at the Honda Tunas Dwipa Matra dealership.]]>
