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[THE EFFECT OF PROFITABILITY, EXECUTIVE CHARACTER AND COMPANY SIZE ON TAX AVOIDANCE ]]>
<![CDATA[Dani Sopian]]>;
<![CDATA[Wulan Laelasari]]>;
<![CDATA[Intan Pramesti Dewi]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i6.111
<![CDATA[This study aims to determine the effect of profitability, executive character and company size on tax avoidance in companies in the primary consumer goods sector (consumer noncyclical) listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study was 70 companies. This study used 40 companies in the primary consumer goods sector (consumer noncyclical) listed on the IDX, the sampling technique used was the proportionate stratified random sampling technique from the period 2018-2022 with a sample number of 200 data. The data used are quantitative data sourced from secondary data, then the data collected are analyzed using descriptive analysis methods and multiple linear regression analysis followed by multicollinearity tests, autocorrelation tests, heteroscedasticity tests, normality tests and correlation analysis. Based on the results of the study shows that simultaneously profitability, executive character and company size have an insignificant effect on tax avoidance. And the test results partially show that profitability has a significant positive effect on tax avoidance, executive character has a positive effect is not significant and company size has a negative effect is not significant on tax avoidance.]]>
<![CDATA[THE INFLUENCE OF WORK DISCIPLINE, WORK MOTIVATION, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE ]]>
<![CDATA[Putri Hana Salsafila]]>;
<![CDATA[Bintang Narpati]]>;
<![CDATA[Murti Wijayanti]]>;
<![CDATA[Tri Yulaeli]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i6.112
<![CDATA[This study aims to measure the Effect of Work Discipline, Work Motivation, and Work Environment on Employee Performance. The research method uses quantitative methods, where the objects used are employees at PT RJI. The number of samples used in this study was 100 respondents using non-probability sampling techniques (saturated sampling) and the data was processed using the SPSS program version 25 for windows. This study used primary data conducted by distributing questionnaires to PT RJI employees. Based on the results of the analysis conducted, it can be concluded that the variables of work discipline, work motivation, and work environment have a positive and significant effect on employee performance at PT RJI]]>
<![CDATA[TOURISM GOVERNANCE IN CAMEROON AND THE CHALLENGES OF MODERNITY: AN OVERVIEW ]]>
<![CDATA[Dorothee Tsogo Akoa]]>;
<![CDATA[Marie Pierrette Nnomo]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.114
<![CDATA[This article looks at tourism governance in the light of the challenges of modernity. It is set against a rapidly changing global backdrop. In a world where today's realities are rapidly being overtaken by tomorrow's hazards, where modernity is replacing the classical. As tourism is part and parcel of this world of multiple uncertainties, the problem arises of how to adapt. So, looking at the case of Cameroon, we asked ourselves what kind of tourism governance is needed to meet the new challenges of modernity? The method we chose to answer this question was a documentary analysis, based on a review of the literature on the subject. The synthesis of the contributions consulted leads us to believe that a multi-stakeholder approach to tourism governance (public and private, central and local) would be better suited to meeting the challenges of modernity.]]>
<![CDATA[THE URGENCY OF MERGING SPECIAL CRIMES IN REFORMING THE CRIMINAL CODE ]]>
<![CDATA[Kadir, Abdul]]>;
<![CDATA[Suparji Achmad]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i6.115
<![CDATA[The new Criminal Code (KUHP) has been ratified by the government as Law Number 1 of 2023. The formulation of the problem that will be raised in this research is the urgency and legal consequences of combining specific criminal acts in the renewal of the criminal code. and What are the specific types of criminal acts in Law Number 1 of 2023 concerning the Criminal Code. This research uses a normative type of research, using secondary data, namely data obtained directly through library materials. The results of the research concluded that combining general and special criminal law into the new Criminal Code appears to be due to considerations of making the Criminal Code more comprehensive, the urgency of implementing special criminal law will be able to better accommodate the interests of all levels of Indonesian society. There are five types of special crimes in the new Criminal Code, such as serious crimes against human rights, terrorism crimes, corruption crimes, money laundering crimes and narcotics crimes.]]>
<![CDATA[THE ROLE AND CHALLENGES OF LECTURERS IN THE ERA OF INDUSTRIAL REVOLUTION 4.0 AND SOCIETY 5.0 IN DELIVERING LEARNING FOR MILLENNIAL STUDENTS AND GEN Z STUDENTS ]]>
<![CDATA[Zulhawati]]>;
<![CDATA[Meiliyah Ariani]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i6.116
<![CDATA[Higher education is one of the learning facilities for the nation's next generation which is required to produce quality human resources. The success of the educational process in higher education is influenced by many factors that are interrelated with each other. One of these factors is the lecturer. Facing the era of industrial revolution 4.0 and Society 5.0, the role of lecturers in higher education is very important and strategic. In the era of digitalization, a lecturer must be able to adapt to technological advances. This research aims to provide an overview of the role and challenges of lecturers in the industrial revolution 4.0 era in delivering learning to students in the industrial revolution 4.0 era. To prepare students to enter the world of work in the digital era. The research method used is a descriptive qualitative approach. Data collection techniques in research were carried out based on theoretical studies from searching research journals, books and papers. a descriptive qualitative approach to describe how much influence the role and challenges of lecturers in the industrial revolution 4.0 era have in delivering learning to students. The picture obtained from several literature results is that to produce graduates who have good character, lecturers must act wisely in recognizing the conditions of students and classes in this digital era. Lecturers must make changes in teaching, at least changes that start from the lecturer himself. Learning patterns can no longer use old patterns, lecturers must be able to keep up with technological developments, so as to produce highly competitive graduates. The era of industrial revolution 4.0 and society 5.0 is an era where the digital industrial world has become a paradigm and reference in the order of life, so that new literacy is needed as capital to take part in people's lives.]]>
<![CDATA[THEORETICAL RESPONSES TO THE QUESTIONS OF ONE LAW FOR ONE SOCIETY AND MULTIPLE LAWS FOR MULTIPLE SOCIETIES ]]>
<![CDATA[Evita Vibriana Wulandari]]>;
<![CDATA[Zainal Arifin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i6.117
<![CDATA[The Indonesian legal system is a combination of several religious, customary and European legal systems, especially the Dutch as a nation that once colonized Indonesia for 3.5 centuries. So, it is not surprising that their inherited civilization includes the legal system. Living law refers to the laws that are still valid and applied in society, including customary law, religious law, and positive law. This law can coexist with various other laws, such as civil, constitutional and criminal law, which apply according to the context and issues that arise in society. Therefore, it is important to understand and accommodate the various sources of law in a society to achieve justice and order. In the Indonesian context, the applicability of law to the life of society and the state involves various factors, including public awareness, lawmaking, and juridical, sociological and philosophical foundations. Indonesia's legal system is a combination of several legal systems, including religious, customary and state law. This shows the complexity in the application of law in society, which requires a comprehensive understanding and accommodation of various sources of law to achieve legal objectives, such as order, justice and security.]]>
<![CDATA[THE INFLUENCE OF COMPETENCY ON EMPLOYEE PERFORMANCE: (A LITERATURE REVIEW) ]]>
<![CDATA[Fatmasari Wijayanti]]>;
<![CDATA[Retno Titi Sari]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i6.118
<![CDATA[This article aims to elaborate our literature review regarding competency, employee performance, as well as the relation between competency and employee performance. We use literature review method to understand this relationship between both of them. We are not only describing the facts from the literature review, but also providing adequate understanding and explanation. The results of several previous theories and researches indicate that employee competency has an influence on employee performance. The results of these studies could be empirical evidences that organizations require employees who have a great competency at work. Organizations need competent employees to be able to overcome the challenges and the changes in their environment. Employees who have competency will be relatively easier to do their work and to evolve because basically they already have good skills to complete assigned tasks effectively, efficiently and competitively. Accordingly, organizations need to concern and improve employee competency. This can be done by competency mapping through training which is suitable with the job requirements thus employees have updated competency that are relevant to the job and the changes in the organization's environment. Competency mapping could increase employee productivity and employee performance as well as organization's efficiency, effectiveness and competitiveness as a whole.]]>
<![CDATA[THE INFLUENCE OF INFORMATION QUALITY AND SERVICE QUALITY ON SATISFACTION OF SERVICE RECEIVING COMMUNITIES IN YOGYAKARTA RELIGIOUS COURT OFFICE ]]>
<![CDATA[Rita Listiyanti]]>;
<![CDATA[Anna Sulistyawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i6.119
<![CDATA[The objectives of this study include: (1) To determine the magnitude of the influence of the quality of information on the satisfaction of service recipients at the Yogyakarta Religious Court Office. (2) To determine the magnitude of the influence of service quality on the satisfaction of service recipients at the Yogyakarta Religious Court Office. (3) To determine the magnitude of the influence of information quality and service quality on the satisfaction of service recipients at the Yogyakarta Religious Court Office. This type of research was quantitative research. The population in this study were all service recipients at the Yogyakarta Religious Court Office. The sampling technique used simple random sampling technique with a total sample of 100 people. Data collection techniques in this study using a questionnaire. Data analysis technique using multiple regression analysis. Based on the findings and data analysis that has been carried out in the previous chapter, the following conclusions can be drawn: (1) The quality of information has a positive effect on the satisfaction of service recipients at the Yogyakarta Religious Court Office. (2) The quality of service has a positive effect on the satisfaction of the service recipient community at the Yogyakarta Religious Court Office. (3) The quality of information and service quality has a positive effect on the satisfaction of service recipients at the Yogyakarta Religious Court Office. Variable information quality and service quality affect community satisfaction by 30.9%, while the remaining 69.1% is influenced by other variables outside the research.]]>
<![CDATA[FAMILY COMMUNICATION IN THE ‘OLD’ FILM (2021): INTERPERSONAL PERSPECTIVE ]]>
<![CDATA[Putra, Bakti Abdillah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i6.120
<![CDATA[Film is a medium that delivers social phenomenon that happens in the middle of society and certain messages for a problem. In a film, every character has different personality, especially when it comes to family. ‘Old’ (2021) tells a story in which a family spend their quality time at a holiday resort to create bonding moments. One day, they were invited to a secret beach and it turned out they grew older very quickly. That was when the conflict started and the integrity of a family was being challenged. This paper will discuss how communication within a family is analyzed from the view of interpersonal communication which is affected by conflict and social dynamic. The author will apply qualitative approach with content analysis method. From every scene that taken on this paper, the author will deliver the result of analysis into five components, such as openness, empathy, support, positive feeling, and commonality. The result shows that, from all five components, family communication addressed by the members takes them to unity and care, not something that can break them or conflicts]]>
<![CDATA[TIME DRIVEN ACTIVITY-BASED COSTIN IN HEALTH SECTOR ]]>
<![CDATA[Mediaty]]>;
<![CDATA[Asri Usman]]>;
<![CDATA[Ririn Akhriani]]>;
<![CDATA[Elwiyani Army]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v1i6.122
<![CDATA[This study aims to determine the use of TDABC in formulating health costs and the effect of cost management using TDABC on the health sector. The results of the study are that cost determination with the ABC method is difficult to implement by many organizations because of the high costs that must be incurred for interviews and surveys, the use of subjective and expensive time allocations to validate, and the difficulty of maintaining and updating models. While TDABC only requires estimation of two parameters. Daycoaches can account for complex activities and processes and provide more accurate cost information using time constraints and cost drivers. Therefore, processes with high cost and high variability can be identified and improved. The study concluded that TDABC can provide an accurate assessment of resource consumption and identify potential areas to improve efficiency. TDABC can be used as a strategic decision-making tool regarding the design of more effective treatment lines and thus contribute to cost measurement. The research method used is systematic literature review using PRISMA approach.]]>
