cover
Contact Name
Arry Eksandy
Contact Email
ojs.ijamesc@gmail.com
Phone
+6285694439836
Journal Mail Official
ojs.ijamesc@gmail.com
Editorial Address
Jl. Al Muhajirin RT. 3 RW. 9 Tanah Tinggi, Tangerang, Provinsi Banten, 15119
Location
Kota tangerang,
Banten
INDONESIA
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
ISSN : -     EISSN : 29868645     DOI : https://doi.org/10.61990/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 532 Documents
ENHANCING FINANCIAL BEHAVIOR OF GENERATION Z: THE ROLE OF FINANCIAL LITERACY AND MANAGEMENT IN MEDAN CITY Adi Harianto; Deva Djohan; Atika Rahmi; Yogi Rahman Feriza Ginting; Fachrun Nissa
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.772

Abstract

This study aims to analyze the impact of financial literacy and financial management on the financial behavior of Generation Z in Medan City. Financial literacy is expected to enhance individuals' understanding of better financial management, which in turn can influence their financial behavior. This study uses a quantitative approach with a survey method. Data collection was done through questionnaires distributed to 200 respondents who are Generation Z in Medan City. Data analysis techniques used include multiple linear regression to test the relationships between variables. The results indicate that both financial literacy and financial management have a positive and significant impact on the financial behavior of Generation Z. These findings suggest that improving financial literacy and sound financial management can enhance responsible financial behavior among Generation Z. This study provides important implications, both in the development of theories related to financial literacy and financial behavior, and in the practical management of personal finances for young generations.
IMPACT OF FRAUD HEPTAGON ON FINANCIAL STATEMENT FRAUD IN MANUFACTURING COMPANIES Faiz Dzikrullah; Mohamad Zulman Hakim
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.773

Abstract

This study aims to analyze the effect of financial target, financial stability, external pressure, personal financial need, change in direction, ignorance, greed, effective monitoring, ideal condition of the company, change in auditor, and frequency of CEO picture on financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. This study uses a quantitative approach with secondary data from company annual reports. The research sample consisted of 91 manufacturing companies selected using purposive sampling, with a total of 273 observations over three years. The data analysis technique used is panel data regression analysis with EViews 12 software. The results show that financial target, external pressure, change in directors, ideal condition of the company, and change in auditor have a positive effect on financial statement fraud. Meanwhile, financial stability, personal financial need, ignorance, greed, effective monitoring, and frequency of CEO picture have no significant effect on financial statement fraud. The Adjusted R-squared value of 7.51% indicates that the ability of independent variables to explain the dependent variable is limited, so future research is suggested to add other variables such as audit quality, corporate governance, or macroeconomic factors.