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
THE INFLUENCE OF WORK ENVIRONMENT, DELEGATION OF AUTHORITY AND BONUSES ON JOB SATISFACTION OF BATAM BRANCH EMPLOYMENT BPJS EMPLOYEES
Suyatni;
Isnin;
Rika Aprianti Ningsi;
Rika Hardiantini;
Zulfan;
Nurhadiyanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August
Publisher : ZILLZELL MEDIA PRIMA
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i4.44
This study supposed to obtain information about the relationship between the independent variables, namely; work environment (X1), delegation of authority (X2), and employee bonuses (X3) with the dependent variable, namely employee job satisfaction (Y) BPJS Ketenagakerjaan Batam Branch, either individually or together. The population and sample of this study were all employees of BPJS Ketenagakerjaan Batam Branch, totaling 35 people. By using the Slovin formula, a sample of 32 people was obtained. The results showed that there is a significant positive effect of work environment (X1), delegation of authority (X2), and bonuses (X3) on employee job satisfaction (Y) as indicated by the Fcount value of 23.247. This value is much smaller than the Fcount value at the 0.05 alpha significance level which is 2.95, or F = 23.247 < F0.05 (3:28) = 2.95. The relationship pattern of the four variables expressed by the multiple regression equation = -6.812 + 0.469X1 + 0.547X2 + 0.278X3. The variable that has the most influence is the delegation of authority variable, which has a coefficient of determination of 52.8%. This means that delegation of authority is the factor that most affects employee job satisfaction.
PARTICIPATION OF FPU (FORMED POLICE UNIT) 8 INDONESIA IN UNAMID IN DARFUR, SUDAN PERIOD 2016-2017
Darajat, Iklima Tami;
Tatok Djoko Sudiarto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August
Publisher : ZILLZELL MEDIA PRIMA
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i4.45
This study aims to analyze the involvement of Indonesian FPU (8) at UNAMID in Darfur, Sudan Period 2016-2017. To analyze the case, the author uses several concepts such as, Ethnic Conflict, Preventive Diplomacy, Humanitarian Intervention and Peace Keeping. This research is a qualitative research. The results of this study show that in an effort to muffling a protracted conflict in Darfur-Sudan, caused by the Janjaweed militia and support from Sudanese government that resulted in Ethnic Genocide on Darfur, Sudan. Seen from the prolonged conflict in Darfur, PBB issued a joint Resolution in Darfur-Sudan, called UNAMID (United Nations-African Mission in Darfur). Indonesia as a country that maintain peace feels compelled to participate in peace and security missions in Darfur- Sudan. With the agreement between the United Nations and Indonesia, Indonesia sent the FPU Police Task Force to Darfur-Sudan as a Peace Operation to stop the conflict in Darfur, Sudan. In his duty FPU 8 Indonesia as PKO, has important duties: 1) Maintain Conflict in the form of ceasefire and humanitarian protection and, 2) Conserve peace in the form of human rights and humanitarian aid.
APPLICATION OF WORK MOTIVATION, WORK DISCIPLINE, AND LOYALTY TO EMPLOYEE PERFORMANCE AT THE BUREAU OF FINANCE, HUMAN RESOURCES AND INFRASTRUCTURE OF IBNU SINA UNIVERSITY BATAM
Haji Mustaqim;
Lukman Hakim;
Suyatmi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August
Publisher : ZILLZELL MEDIA PRIMA
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i4.46
This study aims to obtain information about the relationship between the independent variables, namely; work motivation (X1), work discipline (X2), and work loyalty (X3), with the dependent variable, namely employee work performance (Y) Bureau of Finance, Human Resources and Infrastructure Facilities of Ibnu Sina University, both individually and together. The population of this study was all employees of the Bureau of Finance, Human Resources and Infrastructure of Ibnu Sina University, totaling 32 people. In this study, there was no classification of employee differences based on type or class status; both types of employment had the same treatment. Samples were taken from all existing populations, which amounted to 32 people. The results showed that there is a significant positive effect of work motivation (X1), work discipline (X2), and work loyalty (X3) on employee work performance (Y), as indicated by the Fcount value of 30.799. This value is much smaller than the Fcount value at the 0.05 alpha significance level, 2.95, or F = 30.799 < F0,05(3:28) = 2.95. Thus, it means that the better the work motivation where employees work, the higher the work discipline of employees, and the higher the work loyalty between employees, the higher the work performance of these employees. The relationship pattern of the four variables expressed by the multiple regression equation Yˆ = -11.443 + 0.497X1 + 0.079X2 + 0.937X3. Previously based on validity and reliability tests, all instruments met the validity and reliability requirements. If calculated per variable, the variable with the most influence is the work loyalty variable, which has a coefficient of determination of 64.2%. This means that job loyalty is the factor that most influence employee work performance.
PREVENTION OF CORRUPTION CRIMES THROUGH THE CORRUPTION-FREE AREA INTEGRITY ZONE PROGRAM AT STATE OFFICES AND INSTITUTIONS
Kadir, Abdul;
Fitri Ida Laela
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August
Publisher : ZILLZELL MEDIA PRIMA
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i4.47
Written between The increase in corruption cases that occurred in Indonesia released by Transparency International Indonesia (TII) increased the achievement of scores on the Corruption Perception Index (CPI). Although the increase is not significant, corruption is an extraordinary crime. The commitment to realizing corruption prevention are through an Integrity Zone (ZI) development in an integrated and planned corruption-free area. This study aims to analyze the prevention of criminal acts of corruption through the ZI corruption-free area program in state offices and institutions. 1. How is the implementation of corruption-free area integrity zones in state offices and institutions in preventing corruption in Indonesia? 2. What are the obstacles to the implementation of the corruption-free area integrity zone program in preventing corruption in state offices and institutions? This study uses normative research methods. The results of the study can be concluded that in the implementation of integrity zones towards corruption-free areas two types of components must be built in predetermined work units, namely lever components and outcome components where each component is interconnected and component development indicators through ZI Design, Development ZI, Proposal, Review, Determination. Corrupt actions will not just disappear without awareness of the moral behavior itself within the authority, power, and position it holds as an integrity pact. Integrity pact as a commitment must be carried out consistently and the need for maximum socialization is known to the general public so that the community can participate in implementing the ZI development program and not only limited to disseminating related information only to designated agencies/units.
THE IMPACT OF ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE: THE CASE OF UNIVERSITY OF TECHNOLOGY AND APPLIED SCIENCES-IBRA IN OMAN
Fatma Nasser Al-Harthi;
Hanin Yasser Al-Rawahi;
Manar Khalfan Al-Aisari;
Shamsa Said Al-Yazidi;
Amal Sultan Al-Sharji
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August
Publisher : ZILLZELL MEDIA PRIMA
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i4.48
Organizational culture is one of the most important factors affecting the performance of employees in various organizations. A system of values and beliefs adopted by members of the organization affects their performance either positively or negatively. This study aims to investigate the factors of organizational culture (decision-making, organizational environment & reward and recognition system) on employee job performance at UTAS- Ibra in Oman, also the study will examine the effect of the organizational culture on employee job performance at UTAS- Ibra. The method used in this study to collect data is a survey questionnaire. For the purpose of this study, 114 completed questionnaires using stratified sampling method from all academic departments and Educational Technology Center at UTAS-Ibra received and analyzed through SPSS program and smart PLS-SEM. Moreover, the study used secondary data from previous studies in different books and journals as additional sources of data. The results indicate that decision-making and the organizational environment factors of organizational culture have a positive relationship with performance. While, reward and recognition system had a negative impact on employee performance. Based on the results of the study, the study recommending that officials in UTAS-Ibra and the university should strengthen the reward and recognition system so that an integrated system is designed to make employees work in a stimulating environment for work, which results in increasing their performance.
EXPLORING THE IMPACT CEO DUALITY, FIRM SIZE, AND BOARD SIZE ON CAPITAL STRUCTURE BASED ON THE KNOWLEDGE MANAGEMENT DURING THE COVID-19 PANDEMIC
Tariq Tawfeeq Yousif Alabdullah;
Zahraa Khaled Mohamed
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August
Publisher : ZILLZELL MEDIA PRIMA
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i4.49
In light of the COVID-19 epidemic, the aim of this study is to explore the influence of CEO duality, company size, and board size on capital structure with an emphasis on knowledge management. The study was done out in Bahrain over the period of a year with a cross-sectional design, concentrating on a sample of 12 companies listed in the industrial machinery industry. Data for the year 2022 was primarily derived from annual reports. The findings of the study reveal a significant and beneficial association between board size and financial leverage (LEV). It indicates that businesses with bigger boards typically display higher amounts of financial leverage. The existence of a broader board illustrates a variety of knowledge and expertise, which may enable better capital structure decision-making. The findings highlight how important it is to take board size into account while adopting a capital structure. The research also shows an effective and beneficial connection between CEO duality and financial leverage. This suggests that businesses with a CEO who doubles as the board chairman are likely to have greater amounts of financial leverage. Due to the potential concentration of decision-making power brought on by CEO duality, there may be A rise in taking chances and reliance on financing via debt. These results highlight how crucial CEO structure is in determining capital structure. The study also discovers a significant and advantageous relationship between firm size and financial leverage. Bigger businesses frequently use larger amounts of financial leverage, which may indicate that size affects capital structure decisions. The results suggest that larger companies may have more readily available financial resources, enabling them to take on greater quantities of debt to finance their activities and investments. The study's emphasis on Bahrain's industrial machinery market during the COVID-19 epidemic offers insightful information about the particular difficulties that businesses encountered in this situation. The study adds to the body of knowledge on business finance and knowledge management in times of crisis by investigating the effects of CEO duality, company size, and board size on capital structure. Overall, this study advances knowledge of the variables affecting capital structure choices in Bahrain's industrial sector. Based to these results, firm size, CEO duality, and board size have a big impact on how much capital a company can borrow. These findings underline the significance of taking these aspects into account when designing capital structure rules and the vital function that knowledge management plays in navigating complex and uncertain business contexts, like the COVID-19 pandemic. Our understanding of the interactions between corporate governance, company features, and capital structure decisions would be improved by additional study and analysis in this area.
EDUCATION ON THE USE OF CHICKEN MANURE AND VOLCANIC ASH IN SHALLOT CULTIVATION
Ernitha Panjaitan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August
Publisher : ZILLZELL MEDIA PRIMA
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i4.50
This study aims to determine the response of growth and production as well as the availability of silica to the application of chicken manure and volcanic ash in shallot plants (Allium ascalonicum l.). This study used a Randomized Group Design (RAK) with 2 factors. The first factor is chicken manure consisting of 4 levels, namely: A0 = Control (No chicken manure), A1 = 3.75 kg/plot (10 tons/ha), A2 = 7.5 kg/plot (20 tons/ha), A3 = 11.25 kg/plot (30 tons/ha). The second factor is volcanic ash consisting of 4 levels, namely: V0 = Control (No volcanic ash), V1 = 1.9 kg/plot (5 tons/ha), V2 = 3.8 kg/plot (10 tons/ha), V3 = 5.6 kg/plot (15 tons/ha). The results showed that chicken manure up to a dose of 11.25 kg/plot had a significant effect on leaf length, plant wet weight/sample, plant wet weight/plot, plant dry weight/sample, plant dry weight/plot, base saturation, C- organic, pH H2O, but had no significant effect on the number of tubers, CEC and Si availability in paddy fields. Volcanic ash dose treatment had no significant effect on all parameters observed. The interaction between the doses of chicken manure and volcanic ash had no significant effect on leaf length at 2, 3, and 5 weeks of planting, wet weight of plants/sample, dry weight of plants/sample, base saturation, C-organic, pH H2O, number of tubers, CEC and availability of Si in the paddy field, but had a significant effect on leaf length at 4 weeks of planting with the best combination that produced the highest average leaf length, namely treatment A2V3 (7.5 kg/plot of chicken manure and 5.62 kg/plot of volcanic ash): 5.62 kg/plot of volcanic ash), and significantly affected the wet weight of plants/plot and dry weight of plants/plot with the best combination that produced the heaviest average weight, namely treatment A1V2 (3.75 kg/plot of chicken manure : 3.75 kg/plot of volcanic ash).
ADAPTATION OF LANGUAGE CODE "SPEECH CODE" IN INTER-CULTURAL COMMUNICATION IN LOCAL RESIDENTS AND INVADERS IN BEDAHAN VILLAGE SAWANGAN DEPOK
Sri Rejeki Sulistiyowati;
Nani Nurani Muksin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October
Publisher : ZILLZELL MEDIA PRIMA
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i5.51
Humans always communicate in their lives, because humans need communication to interact with other humans. The communication process has a lot of elements so that what is conveyed by the communicator can be conveyed clearly to the communicant. Intercultural communication is communication carried out by people who have different cultural backgrounds that have been adopted since ancient times until now. Communication occurs through verbal and non-verbal messages that occur among humans as social creatures supported by the surrounding environment. The purpose of this study is to examine the process of Speech Code adjustment in intercultural communication, especially those that occur in Javanese who interact with Betawi people in Bedahan village, Sawangan, Depok. The research method used in the study is a qualitative method with a qualitative descriptive approach and data collection techniques using observation, interview, and documentation techniques. The results of this study indicate that the cultural adaptation experienced by immigrants to indigenous people in Bedahan Sawangan Depok village tends to use adaptation in language code and cultural acculturation. Language codes that can be adapted are dialect language codes and gestures. While cross-cultural adaptation that develops in immigrant residents is acculturation adaptation where immigrants want to learn some of the host culture's behavior, beliefs and values without releasing their original cultural behavior, beliefs and values of the immigrant residents.
THE EFFECT OF EMPLOYEE EMPOWERMENT, ORGANIZATIONAL CULTURE, COMPENSATION, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE IN PT. PERKEBUNAN NUSANTARA III
Andri Putra Panjaitan;
Syahbuddin Hasibuan;
Ihsan Effendi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August
Publisher : ZILLZELL MEDIA PRIMA
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i4.52
Study This aim To know the influence empowerment of employees, culture organization, compensation, and the environment Work to performance employee executor at PT. Perkebunan Nusantara III. This study uses a quantitative descriptive method. This research was conducted at PTPN III. The population in this study was 17,368 employees implementing oil palm plantations P III. TPNThe number of samples in this study were 174 samples from 20 plantations of PTPN III entities. The independent variables in this study consisted of employee empowerment (X 1 ), organizational culture (X 2 ), compensation (X 3 ), and work environment (X 4 ), while the dependent variable was employee performance (Y). Determination of the sample was carried out by purposive random sampling. Data analysis was performed using multiple linear regression analysis. The study results show that employee empowerment positively and significantly affects employee performance. Organizational culture has a positive and significant effect on employee performance. Compensation has a positive and significant effect on employee performance. The work environment has a positive and significant effect on employee performance. Simultaneously employee empowerment, organizational culture, compensation, and work environment significantly affect the performance of implementing employees at PT. Perkebunan Nusantara III.
DEATH PENALTY FOR PERPETRATORS OF CHILD SEXUAL VIOLENCE (CASE STUDY OF DECISION NUMBER 5642 K/PID.SUS/2022)
Nida Hana Vina Salmaniqa;
Usman, Abdul Kadir
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August
Publisher : ZILLZELL MEDIA PRIMA
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i4.53
The increasing number of cases of sexual violence against minors has made the government required to make new regulations regarding child protection in order to deter the perpetrators. This study aims to explain the application of the death penalty against perpetrators of sexual violence against children in the perspective of law and legal experts as well as the judge's consideration in deciding the criminal case. The object used in this research is Judge Decision Number 5642 K/PID.SUS/2022 and the law regarding the application of the death penalty against child sex offenders. The type of data used is secondary data obtained from legal literature sources regarding child protection and sexual violence. The method used to analyze this research is normative qualitative research method. The application of the death penalty according to the law does not violate the existing rules but is a punishment that has been regulated in it. Another case with one of the legal experts in the field of human rights who stated that the application of the penalty does not reflect the protection of human rights and overrides the interests of protecting the rights of victims.