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 INFLUENCE OF SOCIAL MEDIA PROMOTION FEATURES AND STRATEGIES TO INCREASE BRAND AWARENESS IN LINE APPLICATIONS ]]>
<![CDATA[Yunus Indra Purnama]]>;
<![CDATA[Nur Wening]]>
<![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.v1i6.123
<![CDATA[The problem discussed in this study is the influence of features and promotional strategies on brand awareness at PT. Line in 2023. The purpose of this study is to determine the influence of features and promotional strategies on brand awareness at PT. Line. The population used in this study is students of management study program and accounting study program at Yogyakarta University of Technology who use the LINE application. The determination of the sample in this study used the slovin formula of 80 respondents. Data collection method using questionnaire/questionnaire. The data that has been collected is then processed with data processing techniques, namely by conducting validity and reliability tests. Data analysis techniques used are Normality Test, Heteroscedastic Test and Multicollinearity Test. The hypothesis tests used are simple linear regression tests, t-tests, significance tests, determination coefficient tests, multiple linear regression tests and simultaneous tests. The result of the research obtained is that each brand may have a combination of different features depending on the industry, target market, and business goals. In this case, it is important to develop a brand awareness strategy that is in accordance with the characteristics and values of the brand. By combining various elements in a promotional strategy, a brand can achieve a higher level of brand awareness among the target market of the business undertaken, so it is important to continuously monitor and evaluate the effectiveness of the promotion strategy to identify the necessary changes. And simultaneously in research it was found that it is important to strike the right balance between superior product features and appropriate promotional strategies. The synergy between the two can create a strong experience for consumers and strengthen the brand's position in the company's mind.]]>
<![CDATA[THE INFLUENCE OF INTERNAL CONTROL SYSTEM ON THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AT DR. WAHIDIN SUDIROHUSODO HOSPITAL IN MAKASSAR ]]>
<![CDATA[Anugerah Satria Putra]]>;
<![CDATA[Haliah]]>;
<![CDATA[Andi Kusumawati]]>
<![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.v1i6.125
<![CDATA[This research aims to examine and analyze the influence of the internal control system and organizational culture on the implementation of good corporate governance. Data analysis was carried out using primary data on questionnaire answers from hospital employees and then analyzed quantitatively, namely regression analysis using SPSS. The results of this research show that the internal control system has a positive and significant effect on good corporate governance. This shows that a good internal control system can improve the implementation of good corporate governance.]]>
<![CDATA[THE URGENCY OF UNDERSTANDING THE LEGAL SYSTEM IN LEARNING LEGAL SCIENCE ]]>
<![CDATA[Nopit Ernasari]]>;
<![CDATA[Zainal Ariffin Hoesein]]>
<![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.v1i6.126
<![CDATA[The importance of understanding the basic concepts of the legal system in the context of the study of legal science, the relevance of understanding the legal system as the main foundation for students of legal science in developing knowledge, skills, and in-depth understanding of the legal principles that govern society. The results of the research highlight the critical role of understanding the legal system in forming a holistic perspective on the development of legal science. A deep understanding of the structure, function and dynamics of the legal system provides a solid foundation for students to face the complex challenges of modern legal practice. The implications of this research highlight the need for an emphasis on legal systems understanding as a central element in the design of legal studies curricula to ensure that students not only have a substantial understanding but are also able to integrate and apply legal knowledge in social and practical contexts.]]>
<![CDATA[UNDERSTANDING THE DECISION OF THE CONSTITUTIONAL COURT NUMBER 90/PUU-XXI/2023 IN THE PERSPECTIVE OF CIVIL LAW AND COMMON LAW PERSPECTIVES ]]>
<![CDATA[Lismanida]]>;
<![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.v1i6.129
<![CDATA[This research discusses the understanding of the Constitutional Court Decision Number 90/PUU-XXI/2023 in the perspective of Civil Law and Common Law. The decision has a significant impact on the Indonesian legal system, because it contains interpretations and implications that are relevant to both legal systems. significant differences which are then applied to adherent countries in accordance with the spirit of law enforcement. As for Indonesia, the use of the legal system is more inclined to the Civil law legal system even though it also implements several rules in the Common Law legal system, so that the application of the legal system in Indonesia is more suitable to be called prismatic. The results of this research are expected to contribute to the development of legal thinking in Indonesia and become an important reference for legal practitioners, academics, and policy makers in drafting or revising relevant laws.]]>
<![CDATA[DETERMINANTS OF ENVIRONMENTAL DISCLOSURE ]]>
<![CDATA[Effriyanti]]>;
<![CDATA[Belinda]]>
<![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.v1i6.131
<![CDATA[This research aims to analyze and obtain empirical evidence of the determinants of environmental disclosure of basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research is quantitative research with associative methods. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Samples were collected using the purposive sampling method. The amount of data collected was 105 data. The data was processed using the Eviews 9 Statistical Program to test the hypothesis using panel data regression analysis with the REM (Random Effect Model) model which was chosen as the most appropriate model analysis. The results show that institutional ownership, audit committee size, and environmental performance simultaneously influence environmental disclosure. Partial institutional ownership has no effect on environmental disclosure. The size of audit committee partially influences environmental disclosure. Environmental performance partially influences environmental disclosure.]]>
<![CDATA[THE ROLE OF DIVIDEND POLICY AND PROFITABILITY IN SHAPING CORPORATE DEBT POLICY IN THE BANKING SECTOR IN INDONESIA ]]>
<![CDATA[Yolanda]]>;
<![CDATA[Murtianingsih]]>
<![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.v1i6.136
<![CDATA[This study aims to examine the effect of dividend policy and profitability on debt policy in banking companies listed on the Indonesia Stock Exchange during 2020-2022. This type of research is quantitative research, the population in this study is all banking companies listed on the Indonesia Stock Exchange during 2020-2022 and selected using purposive sampling techniques, so that a sample of 12 companies that meet the criteria is obtained. The data analysis technique used in this study is multiple regression analysis method. This research found that dividend policy has an influence on debt policy and profitability has no influence on debt policy.]]>
<![CDATA[THE EFFECT OF HEXAGON FRAUD ON FINANCIAL STATEMENT FRAUD (STUDY OF BASIC MATERIAL SECTOR COMPANIES IN 2020-2022) ]]>
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Hesti Erviani Zulaecha]]>;
<![CDATA[Eko Sudarmanto]]>;
<![CDATA[Liyusabyte Ali]]>;
<![CDATA[Deniza Mukti]]>;
<![CDATA[Khoirunnisa Siregar]]>
<![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.v2i1.137
<![CDATA[Fraud cases have increased from year to year and the most detrimental is fraudulent financial statements and causing losses for the company and for user’s financial statements. This research aims to analyze the deep hexagon fraud factors detecting financial statement fraud in Basic Material sector companies registered in Indonesian Stock Exchange (BEI) for the 2020-2022 period. The population used was 93 companies basic materials sector listed on the Indonesian Stock Exchange. Purposive sampling method is the sampling method used in this research. The sample meeting the research criteria are 31 basic material companies with total observations of as many as 93. The data analysis method uses the logistic regression method with the help of an application EViews to carry out data testing. The results of this research are expected to provide better understanding of the factors that influence fraud reports on financial sector Basic Materials Company. Apart from that, the results of this research can also provide insights for companies and regulators in improving internal controls, actions prevention, and detection against financial statement fraud.]]>
<![CDATA[THE INFLUENCE OF AUDIT QUALITY, GOOD CORPORATE GOVERNANCE AND LIQUIDITY ON OPINION AUDIT GOING CONCERN CONSUMPTION GOODS COMPANIES REGISTERED ON THE IDX YEAR 2019-2021 ]]>
<![CDATA[Enda Noviyanti Simorangkir]]>;
<![CDATA[Darwin Wijaya]]>;
<![CDATA[Felixcyrus Ganily]]>;
<![CDATA[Angelina]]>;
<![CDATA[Putri Wahyuni]]>
<![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.v2i1.143
<![CDATA[Audit quality, good corporate leadership, and liquidity are factors influencing the acceptance of a concerned audit opinion. In this capital market, both large companies and small companies are listed. Companies large and small alike have assets. Large companies usually have more access than small companies. Large companies often get going concern audit opinions because of the ease of obtaining funds. This study aims to evaluate the effect of company size, audit quality, good company management, and liquidity on the concern audit opinions of consumer goods companies listed on the Indonesia Stock Exchange between 2019 and 2021.Financial report data is the source of data used in this study. This. This study analyzes consumer goods companies Registered on the Indonesia Stock Exchange from 2019 to 2021. During the 2019–2021 research period, a purposive sampling technique was used to select 61 companies. The results of the study show that the Audit Opinion of Going Concern Consumer Goods Companies Registered on the IDX for 2019-2021 is not affected by Audit Quality, Good Corporate Governance, and Liquidity. Data analysis was performed by logistic regression analysis in SPSS.]]>
<![CDATA[INFLUENCE OF DIVIDEND PAYOUT RATIO, DEBT TO EQUITY RATIO, DECISIONS INVESTMENT AND PROFITABILITY ON FOOD AND COMPANY VALUE DRINK WHICH REGISTERED IN EXCHANGE EFFECT INDONESIA PERIOD 2019 – 2022 ]]>
<![CDATA[Jessy Safitri Sitorus]]>;
<![CDATA[Beby Adilla]]>;
<![CDATA[Nursairah Dabutar]]>;
<![CDATA[Agnes Hesty Demak Panjaitan]]>;
<![CDATA[Wenny Anggeresia Ginting]]>
<![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.v2i1.157
<![CDATA[This study aims to determine the influence of Dividend Payouts Ratio, Debt To Equity Ratio, Decision investment, Profitability On the Company Value Population in study This is company consumption sub sector food and beverages for 2019 – 2022 listed on the Indonesia Stock Exchange (IDX) Which amount 31 company Based on research results and discussion about InfluenceDividend Payouts Ratio, Debt To Equity Ratio, Decision investment, Profitability On the Value of Food and Beverage Companies Registered on Exchange Effect Indonesia Period 2019 – 2022. Can concluded as following: Variable Dividend Payouts Ratio (X1),variable Decision Investment (X3), And Profitability variable (X4) does not have a significant effect on variable Mark Company(Y) on Company Food and Drink Which Registered in Exchange Effect Indonesia 2019 - 2022. Variable Debt to Equity Ratio (X2)influential in a way significant to Company Value (Y) variable in Food and Beverage Companies Which Listed on the Stock Exchange Indonesia 2019 - 2022. Based on results study and discussion Which has obtained that the independent variable (X) is Dividend Payout Ratio, Debt To Equity Ratio, Decision Investment, And Profitability No influential in a way simultaneous tovariable dependent (Y) to Mark Company in Food and Beverage Companies Listed on the Stock Exchange Indonesia Period 2019 -2022.]]>
<![CDATA[COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE BASED ON LIQUIDITY RATIO AND PROFITABILITY RATIO ]]>
<![CDATA[Prie Dewi Listanti]]>;
<![CDATA[Vira Aulia Gusfi]]>;
<![CDATA[Ulul Azmi]]>;
<![CDATA[Sri Hermuningsih]]>
<![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.v2i1.158
<![CDATA[This study aims to analyze the comparison of financial performance based on liquidity and profitability ratios. This research uses the Quantitative Descriptive method, namely by collecting, processing, analyzing and presenting data descriptively with samples of financial statements of PT. Indofood Sukses Makmur, Tbk (INDF) and PT. Mayora, Tbk (MYOR) in 2021-2022. From the analysis we have done, INDF and MYOR have no difficulty in paying off their short-term debt obligations. Profitability ratio of PT. Indofood Sukses Makmur, Tbk in 2020 to 2021 decreased and PT Mayora, Tbk in 2020 to 2021 increased, and in the calculation of ROA and ROE at PT. Indofood Sukses Makmur, Tbk showed a decrease in 2021–2022 while PT Mayora, Tbk experienced an increase. This means that there is an increase in management performance of PT Mayora, Tbk but there needs to be an increase in management performance at PT Indofood Sukses Makmur Tbk.]]>
