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
60 Documents
<![CDATA[FINANCIAL PERFORMANCE AND THEIR EFFECTS ON BASIC MATERIAL COMPANIES IN INDONESIA ]]>
<![CDATA[Erika Azhari]]>;
<![CDATA[Arry Eksandy]]>;
<![CDATA[Epekele Wisdom]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 2 (2023): April ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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<![CDATA[In the current situation of the globalization era, business competition is becoming increasingly fierce, which makes every firm motivated to take advantage of its potential. This study aims to explain the effect of Firm Age, Institutional Ownership, and Managerial Ownership on the firm's Financial Performance. The sample used in this study is basic material sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The type of data used is secondary data obtained from www.idx.co.id. Samples were taken by purposive sampling method. The method used to analyze this research is panel data analysis method. Firm Age has no effect on the firm's Financial Performance. Institutional Ownership and Managerial Ownership affects the firm's Financial Performance.]]>
<![CDATA[THE INFLUENCE OF LEVERAGE, FINANCIAL DISTRESS AND TRANSFER PRICING ON TAX AVOIDANCE ]]>
<![CDATA[Vena Angela]]>;
<![CDATA[Diana Frederica]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 1 (2023): February ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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<![CDATA[Taxes are an expense for company which is in financial statement will reduce a net profit, so that the company will pay a tax expense as low as they can to get a maximum profit. Therefore, this study aims that I take to analyze the influence of Leverage, Financial Distress and Transfer Pricing on Tax Avoidance in mining companies listed on the Indonesia Stock Exchange with research period during 2017-2021. The Sampling of this study using purposive sampling method and obtained 20 companies with 88 sample. The technique that used in this study is date panel regression analysis with Eviews 12 Software. The result of this study indicate there is no influence between Leverage and Transfer Pricing on Tax Avoidance. Meanwhile, on the other hand, there is an influence between Financial Distress on Tax Avoidance.]]>
<![CDATA[THE INFLUENCE OF MATERIALISM SELF CONTROL AND FINANCIAL ATTITUDE ON FINANCIAL MANAGEMENT BEHAVIOR IN ONLINE MARKETPLACE WITH IMPULSIVE BUYING AS AN INTERVENING VARIABLE ]]>
<![CDATA[Islamiah Kamil]]>;
<![CDATA[Meiliyah Ariani]]>;
<![CDATA[Indra Ade Irawan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 1 (2023): February ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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<![CDATA[This study uses a type of quantitative research, the aim is to determine the magnitude of the influence of Materialism Self Control and Financial Attitude Against Financial Management Behavior in Online Marketplaces with Impulsive Buying as Intervening Variables. The sample used in this study was 200 Online Marketplace Users in the Jakarta, Bogor, Depok, Tangerang and Bekasi (Jabodetabek) areas. This study uses primary data with a questionnaire. The analytical method used to test the hypothesis is path analysis The results of the study show that there is a direct effect of Materialism Self Control and Financial Attitude on Financial Management Behavior in the Online Marketplace user community. Based on the path analysis test, the results of the direct and indirect effects of Materialism Self Control and Financial Attitude on Financial Management Behavior in the Online Marketplace user community through Impulsive Buying The result shows that the direct effect is greater than the indirect effect.]]>
<![CDATA[THE EFFECT OF COMPANY SIZE, AUDIT COMMITTEE AND LEVERAGE ON THE VALUE OF THE FIRM IN THE PROPERTY AND REAL ESTATE SECTOR IN INDONESIA ]]>
<![CDATA[Agus Kusnawan]]>;
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Aranti Sisca]]>;
<![CDATA[Febrian Suryanto]]>;
<![CDATA[Graciella Valencia Calista]]>;
<![CDATA[Mudittasari]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 1 (2023): February ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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<![CDATA[The purpose of this research is to examine the influence of leverage, firm size, and audit committee on firm value. This study uses quantitative data where the population in this study uses the Property and Real Estate sectors listed on the Indonesia Stock Exchange for the period 2020 to 2021. This research used a Purposive Sampling Technique to obtain companies according to the criteria as a research sample. The data analysis method used is Panel Data Regression Analysis using the Eviews Version 12 application program. The results of this study found that leverage has an effect on firm value, company size has an effect on firm value, audit committee has an effect on firm value.]]>
<![CDATA[MURABAHAH FINANCING ON NON-PERFORMING FINANCE IN SHARIA COMMERCIAL BANKS IN INDONESIA ]]>
<![CDATA[Kiki Yulia Nurul Ramadhani]]>;
<![CDATA[Malvina Marchase]]>;
<![CDATA[Verliani Dasmaran]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 1 (2023): February ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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<![CDATA[The purpose of this study is to find out how Murabahah Financing affects Non-Performing Finance (NPF) at Islamic Commercial Banks in Indonesia from 2018 to 2021. The research method was carried out using a quantitative method using secondary data. Secondary data is taken from the Sharia Banking Statistics report published by the Financial Services Authority (OJK) of Bank Indonesia for the period January 2018 to December 2021. There are 48 data in this research. The dependent variabel in this study is Murabahah Financing, while the dependent variabel is NPF. The analysis technique uses regression analysis, correlation and determination using the SPSS 23 application. The results of the enter method regression analysis yielded a correlation (R) of 0.701 and a coefficient of determination (R square) of 0.491 and the ANOVA results of F count regression 44.403 with a significance of 0.000<0.05. So it can be concluded that Murabaha financing has a negative effect on NPF.]]>
<![CDATA[THE INFLUENCE OF ENVIRONMENT MANAGEMENT ACCOUNTING, BUSINESS STRATEGY TO COMPANY ENVIRONMENT PERFORMANCE ]]>
<![CDATA[Irma Paramita Sofia]]>;
<![CDATA[Viky Hariyanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 2 (2023): April ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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<![CDATA[Banten Province is one of the areas that can be said to be new where there are many new industries in various fields. Although the industrial area in Banten is still relatively new, there have been many cases of environmental damage caused by industrial waste. The number of cases of industrial waste is one source of environmental damage, so in addition to thinking about economic benefits, economic activity actors should also be more responsible for the environment. With this case, many industrial companies put aside the negative and positive impacts that the company may receive in the future. This study aims to analyze environmental management accounting which refers to environmental costs and business strategy which refers to the differentiation strategy on the company's environmental performance. The sample used in this study is industrial sector manufacturing companies listed on the Indonesia Stock Exchange and participating in the PROPER Program in the Banten region with a period of 5 periods. The type of data used is secondary data from www.idx.co.id. The method used to analyze this research is a quantitative method.]]>
<![CDATA[FACTORS AFFECTING THE PERCEPTION OF INDIVIDUAL TAXPAYERS TOWARD TAX FRAUD ]]>
<![CDATA[Yudhistira Adwimurti]]>;
<![CDATA[Selfiani]]>;
<![CDATA[Usmar]]>;
<![CDATA[Hendi Prihanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 2 (2023): April ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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<![CDATA[This study aims to determine factors such as tax information systems, work culture, and apparatus behavior that influence individual taxpayer perceptions of tax evasion. The research data was obtained from a questionnaire (primary) which was distributed to taxpayers who were at KPP Pratama Jakarta Kebayoran Baru Dua using the Simple Random Sampling method. Data processing used the SPSS version 23 program, while the analytical method used was descriptive statistics, data quality test, classic assumption test, model suitability test, multiple regression and hypothesis testing using the t test. Where the results of this study indicate that information technology has a positive and significant effect on tax fraud, work culture has a positive and significant effect on tax fraud, as well as employee ethics has a positive and significant effect on tax fraud. The results of the f test simultaneously explain that information technology, work culture, and employee ethics have a positive and significant effect on tax fraud.]]>
<![CDATA[PREDICTION OF FINANCIAL DISTRESS IN PROPERTY AND REAL ESTATE COMPANIES IN INDONESIA: LIQUIDITY RATIO, LEVERAGE RATIO, ACTIVITY RATIO, PROFITABILITY RATIO, GROWTH RATIO ]]>
<![CDATA[Desy Purwanti]]>;
<![CDATA[Riski Ulan Sari]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 2 (2023): April ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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<![CDATA[This study aimed to examine the effect of the ratio liquidity, leverage, activity, profitability and growth on the probability of financial distress. Liquidity is measured by quick ratio, leverage is measured by debt ratio, activity is measured by total asset turn over, profitability is measured by gross profit margin and growth is measured by net profit growth. The population in this study are all property and real estate company listed on the Indonesia Stock Exchange in 2014 until 2016. The total samples tested were 41 company selected by purposive sampling technique. This research analyzes financial distress through company annual report by using content analysis method. Data analysis techniques use panel data regression with EViews 9.0 program. These results indicate that the ratio of activity and profitability affect the financial distress. While the ratio of liquidity, leverage and growth don’t affect the financial distress.]]>
<![CDATA[STUDENTS’ RECEPTION TOWARDS SEXUAL HARASSMENT CASE OF GEN-Z AT A PRIVATE UNIVERSITY IN DEPOK ]]>
<![CDATA[Bakti Abdillah Putra]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 2 (2023): April ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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<![CDATA[Sexual harassment could happen everywhere, including workplace and university. This involves any person who has the opportunity to do the misconduct. Information about sexual harassment is now available on many media platforms, whether it is printed or online. As a group of young people who are highly aware of social problems, Gen Z circle have spoken up about this particular issue, starting from their own social network to national level. This study aims to explain the students’ reception towards sexual harassment case on media which took place in a private university in Depok, West Java. The author will lead the discussion into three categories, the causative factors, the forms, and students’ resistance of sexual harassment. The data collected from 122 students involved in focused group discussion and 4 students were interviewed. An article from Indonesian online media regarding sexual harassment was presented and the research allows the student to react to the news. The results show that student participants believe sexual drive is the main factor and any form of sexual harassment could happen if there is not consent. They disagreed if the perpetrator was treated badly like in the news, even though protection for the victim should be prioritized.]]>
<![CDATA[CURRENCY DEPRECIATION AND CAPITAL MARKET PERFORMANCE IN NIGERIA ]]>
<![CDATA[Ihenyen Confidence Joel]]>;
<![CDATA[Epekele Wisdom]]>;
<![CDATA[Owonaro Dorcas Diweri]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 1 (2023): February ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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<![CDATA[This study looks at the effects of the weakening currency on Nigeria's stock market. Secondary data from the Nigerian Stock Exchange and the Central Bank of Nigeria is analyzed using a quantitative research methodology. Purposeful sampling and multiple regression analysis are used to examine the link between currency depreciation and stock market performance in this investigation. Depreciation of a currency was found to correlate negatively with the performance of capital markets even after controlling for other variables in the model. The results suggest that investors and regulators should keep in mind the potential negative effects of currency depreciation on the efficiency of capital markets.]]>
