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[GEN Z JOB SEEKERS' INTENTION TOWARDS E-RECRUITMENT IN CENTRAL KALIMANTAN TECHNOLOGY ACCEPTANCE MODEL (TAM) APPROACH ]]>
<![CDATA[Panjaitan, Olivia Winda Ony]]>;
<![CDATA[Trecy Anden]]>;
<![CDATA[Anike Retawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i6.96
<![CDATA[This study aims to analyze job seekers' interest in using E-recruitment with the Technology Acceptance Model (TAM) approach. Research data were obtained through an online questionnaire. The sampling technique used purposive sampling technique. Respondents in this study were individuals born between 1995 - 2010. The sample size was 82 respondents who were e-recruitment users. Data were analyzed with PLS-SEM. This study found that the E-recruitment system is very attractive to Gen-Z to find information about the jobs they want. The results of the study prove that perceived ease of use, perceived usefulness and attitude towards using have a positive and significant effect on behavioral intention to use the E-recruitment system on Gen-Z respondents.]]>
<![CDATA[THE INFLUENCE OF FOREIGN AND DOMESTIC INVESTORS ON THE PRICE AND VOLUME OF STOCKS THE INDONESIAN STOCK EXCHANGE: TESTING JANUARY EFFECT ]]>
<![CDATA[Sri Hermuningsih]]>;
<![CDATA[Pristin Prima Sari]]>;
<![CDATA[Anisya Dewi Rahmawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i6.97
<![CDATA[This research aims to test and find empirical theoretical evidence regarding the influence of January on changes in stock prices and volume by foreign and domestic investors. The research method uses a quantitative method. The researcher uses sample data on the LQ-45 company's stock return report on January 2, 2020 to 2023 from Indonesia Stock Exchange by using Multiple Regression Analysis with IBM SPSS 20. This research has found that partially foreign and domestic investor have significant impact on volume of stock while Domestic investor have significant impact on price stock but Foreign Investor does not significant impact on price stock. Simultaneously Foreign and domestic investor have significant impact on price and volume of stock. The contribution and benefit of this research is to expand the scientific and theoretical models of the January effect based on trading prices and share volume by foreign and domestic investors]]>
<![CDATA[ELECTRONIC TAXATION AND TAX YIELD A PRE AND POST COMPARATIVE ANALYSIS ]]>
<![CDATA[Ihenyen Confidence Joel]]>;
<![CDATA[Owonaro Dorcas Diweri]]>;
<![CDATA[Agagowei Rebecca Suotan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i6.98
<![CDATA[This scholarly inquiry delves into the intricate interplay among digital taxation and the consequential tax yield. The primary aim of this article is to discern the diverse methodologies by which digital tax systems can be safeguarded and maintained in Nigeria, while also exploring strategies to prevent and mitigate instances of cyber tax crimes. This endeavor is informed by the invaluable insights and lessons garnered from the experiences of other nations in their resolute battle against digital tax fraud. The concept of tax-equivalent yield pertains to the calculation of the rate of return that a taxable bond must attain in order to be on par with the yield generated by a corresponding tax-exempt municipal bond. The process of calculation serves as a valuable instrument for investors to discern and evaluate the disparities in returns between a tax-exempt investment and its taxable counterpart. A cross-sectional research design was used with a sample size determined by statistical power analysis. Secondary data was obtained from the National Bureau of Statistics and analyzed utilizing appropriate statistical techniques, including regression analysis. The model specification indicates that electronic taxation revenue has a favorable but not substantial outcome on economic expansion, while government spending has an unfavorable but insignificant impact on economic growth. The R2 of .852 suggests that the model elucidates 85.2% of the variance in GDP growth, which is a relatively high amount of variance explained. The study concludes that electronic taxation and government spending may have some impact on economic growth, but the effect is not statistically significant. The paper recommends conducting more research to identify other factors that may have a substantial influence on economic growth, improving electronic tax collection methods, and improving the effectiveness and efficiency of government spending. Policymakers should consider both statistical significance and practical significance when making decisions based on empirical research.]]>
<![CDATA[SOCIAL MEDIA AS A MODERATING VARIABLE OF GOVERNMENT TOURISM STRATEGY AND THE ROLE OF LOCAL YOUTH ON REGIONAL TOURISM PROGRESS STUDY OF SIDEBUK-DEBUK HOT SPRINGS TOURIST ATTRACTION IN KARO REGENCY ]]>
<![CDATA[Sharina Amanda]]>;
<![CDATA[Ayu Wirda Ningsih]]>;
<![CDATA[Mahyudin]]>;
<![CDATA[Muhammad Fathoni]]>;
<![CDATA[Nasib]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i6.99
<![CDATA[Having tourist attractions in one area will benefit the area in terms of business transaction turnover, where visitors from outside the area will come to places where tourism can attract foreign residents. The presence of foreign residents entering the area will certainly help the regional economy, especially in tourism management areas. The research analysis method used in this research is linear regression with a moderating model. There are three ways to test regression with moderating variables, namely the interaction test, absolute difference test and residual test. The population in this study is tourist visitors who come from outside the Karo district with age criteria of 20 to 50 years with a research sample of 185 people, social media is able to moderate the significant influence of the government's tourism strategy on tourism progress, the government's tourism strategy directly has a significant influence on the progress of regional tourism, social media is able to moderate the significant influence of the role of local youth on the progress of regional tourism, the role of local youth directly has a significant influence on progress regional tourism, social media directly has a significant influence on the progress of tourism in the Sidebuk-Debuk region of Karo Regency.]]>
<![CDATA[THE EFFECT OF FRAUD HEXAGON ON FRAUDULENT FINANCIAL STATEMENTS: EMPIRICAL STUDY OF NON-CYCLICALS COMPANIES IN INDONESIA ]]>
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Tariq Tawfeeq Yousif Alabdullah]]>;
<![CDATA[Mochammad Farid Fadillah]]>;
<![CDATA[Aisyah Sholikhati]]>;
<![CDATA[Nurhaliza, Siti]]>;
<![CDATA[Ika Wulandini]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i6.100
<![CDATA[This study aims to analyze the factors of hexagon fraud in detecting financial statement fraud in non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021. Based on the purposive sampling method, the number of companies sampled in this study was 33 research criteria of non-cyclical companies with a total of 66 observations. The results of this study found that the element of pressure proxied by government projects had a significant effect on fraudulent financial statements. Meanwhile, financial targets, financial stability, changes in directors, ineffective monitoring, change in auditors, frequent number of CEO's pictures, political connections, state-owned enterprises, and audit opinions have no significant effect on fraudulent financial reports in non-cyclicals sector companies listed on the IDX 2020-2021.]]>
<![CDATA[COMPARATIVE ANALYSIS OF THE FINANCIAL STATEMENTS BASED ON PROFITABILITY AND SOLVENCY RATIO ]]>
<![CDATA[Cakra Wibawa Khoiril Fadli]]>;
<![CDATA[Anna Sulistyawati]]>;
<![CDATA[Rita Listiyanti]]>;
<![CDATA[Sri Hermuningsih]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i6.102
<![CDATA[This research aims to determine the comparative analysis of financial statements. PT Semen Indonesia (Persero) Tbk with PT Indocement Tunggal Prakarsa Tbk. Based on the results of analysis of profitability and solvency ratios. This type of research data uses secondary data. Data collection techniques are based on literature and documentation from several journals and financial reports. Analysis The data used is profitability ratio analysis consisting of Return on Assets (ROA) and Return On Equity (ROE). Then the solvency ratios are Total Debt To Equity Ratio and Total Debt To Total Asset Ratio. The research results show that PT Indocement Tunggal Prakarsa Tbk has a higher level of ability to obtain net profit after tax from the total assets it owns. PT Indocement Tunggal Prakarsa has a higher level of ability to obtain net profit after tax from the total equity it owns when compared to PT Semen Indonesia (Persero) Tbk. Based on the calculation results of the analysis, it can be seen that the Debt Equity On Ratio (DER) value of the two companies, it can be concluded that PT Indocement Tunggal Prakarsa Tbk has a lower level of debt risk when compared to PT Semen Indonesia (Persero) Tbk. Then, if we look at the Debt to Assets Ratio (DAR) analysis value, PT Indocement Tunggal Prakarsa Tbk has a lower level of debt risk when compared to PT Semen Indonesia (Persero) Tbk.]]>
<![CDATA[DETERMINANTS OF GOING CONCERN AUDIT OPINIONS IN REAL ESTATE AND PROPERTY COMPANIES LISTED ON THE IDX ]]>
<![CDATA[Jenny Zain]]>;
<![CDATA[Bunga Hanggraini Meiviandra]]>;
<![CDATA[Trica Angkat]]>;
<![CDATA[Widodo Sinaga]]>;
<![CDATA[Oky Syahputra]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i6.104
<![CDATA[This study aims to determine the effect of Audit Quality, Company Size, KAP Reputation and Audit Tenure on Going Concern Audit Opinions. This research is focused on Real Estate and Property companies listed on the IDX in 2020-2022 with a total of 81 samples. The data analysis technique used is using SPSS software with the aim of obtaining accurate calculation results and facilitating proper data processing. The results of this study are audit quality, KAP reputation, and audit tenure have no effect on going concern audit opinion. Meanwhile, company size has a significant effect on going concern audit opinion.]]>
<![CDATA[PALESTINIAN-ISRAELI CONFLICT IN WAR AND PEACE APPROACH ]]>
<![CDATA[Marlini Alianita]]>;
<![CDATA[Eva Achjani Zulfa]]>;
<![CDATA[Bayquni]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i6.106
<![CDATA[The Palestinian-Israeli conflict is a conflict that has been going on for decades and has not been resolved even though it has involved many countries to encourage the implementation of the peace process. The Palestinian-Israeli conflict is multifaceted, with various internal and external factors influencing the course of the conflict. In this paper the author tries to examine what approaches have been used in resolving the conflict, the method used by the author in compiling this paper is a qualitative descriptive approach based on literature studies or library research. In this paper the author finds that various initiatives and peace negotiations have been attempted to end the conflict between Palestine and Israel, ranging from the Reconciliation approach, the approach to the formation of two states to the proposal of confederation have also been carried out, but this has not found enlightenment in its settlement thus making it difficult for leaders to find common ground. Internationally, regional power dynamics, national interests, and external interventions are increasingly complicating the path to peace and to date the two-state solution remains the most widely supported option, the greatest challenge of which lies in addressing core issues and reconciling competing national aspirations. Achieving peace and stability in the region requires sustained dialogue, compromise, and commitment from all stakeholders involved.]]>
<![CDATA[THE EFFECT OF AGENCY ACCOUNTING SYSTEM AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL STATEMENTS ]]>
<![CDATA[Bunga Roy Apriliya]]>;
<![CDATA[JMV. Mulyadi]]>;
<![CDATA[Suyanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i6.107
<![CDATA[This study aims to determine the influence of the agency's accounting system and internal control on the quality of financial statements at the Directorate General of Learning and Student Affairs of the Ministry of Research, Technology and Higher Education using two variables, namely the agency's accounting system, internal control, and the quality of financial statements. The sampling technique uses purposive sampling, the criteria are employees / officials who work to handle the Accounting System of the Agency, namely SAK and SIMAK-BMN operators, Head of Subbag, Head of Bag and Assistant Director II for General Administration and Finance who handles the preparation of Financial Statements. The questionnaire used in this study was 102 respondents. Before using multiple linear regression analysis, first conduct data quality tests (validity tests and reliability tests) and classical assumption tests (normality tests, multicolonicity tests and heteroscedasticity tests) with the SPSS version 21 program. The results showed that the agency's accounting system and internal control have a positive and significant effect on the quality of financial statements so that the agency's accounting system and internal control need to be applied in the preparation of financial statements within government agencies.]]>
<![CDATA[FINANCIAL STATEMENT ANALYSIS PT. TELEKOMUNIKASI INDONESIA (PERSERO) TBK AND PT. XL AXIATA TBK PERIOD 2021-2022 ]]>
<![CDATA[Eko Agus Setiawan]]>;
<![CDATA[Muhammad Mubariz]]>;
<![CDATA[Rahmawati]]>;
<![CDATA[Sri Hermuningsih]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v1i6.108
<![CDATA[The research conducted aims to analyze the comparison of financial performance in telecommunications companies listed on the IDX using the companies PT Telkom Indonesia Tbk. and PT XL Axiata Tbk. in the period 2021 and 2022. In this study the method used is comparative research. The results of the study indicate that there are several financial performances that show differences between PT Telekomunikasi Indonesia (Persero) Tbk. And PT. XL Axiata Tbk.. From the ratio analysis conducted on PT Telkomunikasi Indonesia Tbk and PT XL Axiata Tbk in 2021-2022, it shows that PT Telkomunikasi Indonesia Tbk is always in a better condition than PT XL Axiata Tbk, especially in the liquidity ratio, debt ratio, and profitability. better than PT XL Axiata Tbk, especially in the liquidity ratio, debt ratio, and profitability ratio, this indicates that the performance of PT. Telekomunikasi Indonesia Tbk is better and more stable when compared to Pt. Xl axiata Tbk is only superior in the activity ratio.]]>
