International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)最新文献

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PENTAGON FRAUD MODELLING: HOW IT AFFECTS FINANCIAL STATEMENT 五角大楼欺诈模型:如何影响财务报表
Fachrul Roza
{"title":"PENTAGON FRAUD MODELLING: HOW IT AFFECTS FINANCIAL STATEMENT","authors":"Fachrul Roza","doi":"10.61990/ijamesc.v2i1.190","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.190","url":null,"abstract":"This study examined conceptually the detection of financial statement fraud using Banking fraud in Indonesia Stock Exchange (BEI) Companies Listed on the Indonesia Stock Exchange (BEI) during 2017-2021 in a total of 200 samples from 40 companies using Eviews analysis. The methodology adopted in this study is quantitative research in which relevant and extant literature related to elements in Pentagon fraud model  is reviewed about financial statement fraud. Financial stability does not affect financial statements in a significant linear fashion, and financial targets and external parties that seek to suppress have a significant negative impact on financial statements and do not show significance on other variables, being the result of this study. Current fraud insights are an important factor, both for managers in managing finances and for regulators/policymakers in preventing structured and reliable financial statement fraud. ","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"19 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139963268","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE INFLUENCE OF PRICE, QUALITY, AND RISK PERCEPTION ON BUYING INTEREST IN ALFAMART PRIVATE LABEL PRODUCTS IN BANDAR LAMPUNG 价格、质量和风险意识对班达灯笼市 alfamart 自有品牌产品购买兴趣的影响
Pupung Dzulhijatussarah, Defrizal Defrizal
{"title":"THE INFLUENCE OF PRICE, QUALITY, AND RISK PERCEPTION ON BUYING INTEREST IN ALFAMART PRIVATE LABEL PRODUCTS IN BANDAR LAMPUNG","authors":"Pupung Dzulhijatussarah, Defrizal Defrizal","doi":"10.61990/ijamesc.v2i1.174","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.174","url":null,"abstract":"In the current 4.0 era, retailers are starting to be required to provide various product needs that are of high quality, appropriate prices, and have more value. One of them is Alfamart which innovates to package products with its own brand (private label products). This study used quantitative methods, involving 100 respondents as a sample. During this process, the instruments in the study were tested for validity and reliability. Followed by the classic assumption test consisting of a normality test and a multicollinearity test. Furthermore, conducting a hypothesis test includes multiple linear regression analysis, coefficient of determination (R2), t test and f test. The results of this study are PH variables (price perception) have a negative and insignificant effect on buying interest in private label products, while PK (quality perception) and PR (risk perception) have a positive and significant effect on buying interest in private label products. Then price perception, quality perception and risk perception together simultaneously affect the buying interest of private label products. Therefore, Alfamart should continue to maintain competitive prices to ensure that the prices set reflect the value of the products the company offers. And the products meet the quality standards desired by consumers. If consumers are satisfied with the products sold, trust in the product will increase, and will reduce the impact of consumer concerns on the products that have been purchased.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"23 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139962364","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE INFLUENCE OF TEAMWORK AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT BANDAR LAMPUNG UNIVERSITY 班达灯笼大学团队合作和工作纪律对员工绩效的影响
Cecilia Priscilla Natalie, Iskandar Ali Alam
{"title":"THE INFLUENCE OF TEAMWORK AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT BANDAR LAMPUNG UNIVERSITY","authors":"Cecilia Priscilla Natalie, Iskandar Ali Alam","doi":"10.61990/ijamesc.v2i1.173","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.173","url":null,"abstract":"The role of employees is very important to determine the success of the institution. It is regularly necessary to evaluate the performance of each employee to ensure that they have completed the job with enough responsibility and commensurate with what is expected by the institution. This study intends to see the effect of teamwork and work discipline on employee performance at Bandar Lampung University. This research is quantitative research. Data collection techniques use questionnaire or questionnaire methods. The sample in this study was 32 employees of Bandar Lampung University. The data analysis method uses the help of IBM SPSS Version 25 software. The results of this study explain that: 1). Teamwork does not have a significant effect on employee performance at Bandar Lampung University. 2). Work discipline in this study has a positive and significant effect on employee performance at Bandar Lampung University.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":" 90","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139789065","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE INFLUENCE OF THE RECRUITMENT AND SELECTION PROCESS ON EMPLOYEE PERFORMANCE AT DEANDRA BATIK TULIS LAMPUNG 招聘和选拔程序对Deandra batik Tulis lampung公司员工绩效的影响
Anissa Putri Sarasati, Defrizal Defrizal
{"title":"THE INFLUENCE OF THE RECRUITMENT AND SELECTION PROCESS ON EMPLOYEE PERFORMANCE AT DEANDRA BATIK TULIS LAMPUNG","authors":"Anissa Putri Sarasati, Defrizal Defrizal","doi":"10.61990/ijamesc.v2i1.172","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.172","url":null,"abstract":"The purpose of this study was to determine the extent of the recruitment and selection process for employee performance at Deandra Batik Tulis Lampung. This study used a quantitative approach using questionnaire or questionnaire methods. This study used primary data. Primary data is data generated from questionnaires that have been filled out completely and distributed to all employees, in this case Deandra Batik Tulis Lampung company owner in Lampung and employees totaling 39 people ranging from pattern making, polishing and repair. Recruitment and selection research on hypothesis testing partially shows the presence of significant influence on the performance of Deandra Batik Tulis Lampung employees. Furthermore, together the variables of selection and recruitment of employees affect employee performance together.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"151 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139789951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE INFLUENCE OF LEADERSHIP STYLE AND WORK ENVIRONMENT ON THE PERFORMANCE OF LG BANDAR LAMPUNG RESTAURANT EMPLOYEES 领导风格和工作环境对 Lg Bandar lampung 餐厅员工绩效的影响
Novia Nafa Wilona, Defrizal Defrizal
{"title":"THE INFLUENCE OF LEADERSHIP STYLE AND WORK ENVIRONMENT ON THE PERFORMANCE OF LG BANDAR LAMPUNG RESTAURANT EMPLOYEES","authors":"Novia Nafa Wilona, Defrizal Defrizal","doi":"10.61990/ijamesc.v2i1.171","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.171","url":null,"abstract":"The success and sustainability of activities within a company to produce the desired results, depends on the human resources that exist within the company itself. This study was conducted to find out whether there is an influence of leadership style on employee performance, whether the work environment affects employee performance, and whether there is an influence of leadership style and work environment on employee performance of LG Bandar Lampung Restaurant. The method in this study uses a quantitative approach and SPSS program version 25 as a tool to analyze data. The independent variables in this study are Leadership Style (X1) and Work Environment (X2), while the dependent variable is Performance (Y). The population and sample are employees of LG Bandar Lampung Restaurant which amounted to 30 people. This study proves that partially leadership style does not have a significant influence on employee performance variables. While work environment variables have a positive influence on employee performance variables. Simultaneously, variable X (leadership style and work environment) together affect variable Y (employee performance).","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"13 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139850134","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE EFFECT OF HEXAGON FRAUD ON FINANCIAL STATEMENT FRAUD (STUDY OF BASIC MATERIAL SECTOR COMPANIES IN 2020-2022) 六边形舞弊对财务报表舞弊的影响(2020-2022 年基础材料行业公司研究)
Mohamad Zulman Hakim, Hesti Erviani Zulaecha, Eko Sudarmanto, Liyusabyte Ali, Deniza Mukti, Khoirunnisa Siregar
{"title":"THE EFFECT OF HEXAGON FRAUD ON FINANCIAL STATEMENT FRAUD (STUDY OF BASIC MATERIAL SECTOR COMPANIES IN 2020-2022)","authors":"Mohamad Zulman Hakim, Hesti Erviani Zulaecha, Eko Sudarmanto, Liyusabyte Ali, Deniza Mukti, Khoirunnisa Siregar","doi":"10.61990/ijamesc.v2i1.137","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.137","url":null,"abstract":"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.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"5 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139849904","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE INFLUENCE OF TEAMWORK AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT BANDAR LAMPUNG UNIVERSITY 班达灯笼大学团队合作和工作纪律对员工绩效的影响
Cecilia Priscilla Natalie, Iskandar Ali Alam
{"title":"THE INFLUENCE OF TEAMWORK AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT BANDAR LAMPUNG UNIVERSITY","authors":"Cecilia Priscilla Natalie, Iskandar Ali Alam","doi":"10.61990/ijamesc.v2i1.173","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.173","url":null,"abstract":"The role of employees is very important to determine the success of the institution. It is regularly necessary to evaluate the performance of each employee to ensure that they have completed the job with enough responsibility and commensurate with what is expected by the institution. This study intends to see the effect of teamwork and work discipline on employee performance at Bandar Lampung University. This research is quantitative research. Data collection techniques use questionnaire or questionnaire methods. The sample in this study was 32 employees of Bandar Lampung University. The data analysis method uses the help of IBM SPSS Version 25 software. The results of this study explain that: 1). Teamwork does not have a significant effect on employee performance at Bandar Lampung University. 2). Work discipline in this study has a positive and significant effect on employee performance at Bandar Lampung University.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"158 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139848913","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
TOURISM GOVERNANCE IN CAMEROON AND THE CHALLENGES OF MODERNITY: AN OVERVIEW 喀麦隆旅游业管理与现代化挑战:综述
Dorothée Tsogo, Marie Pierrette Nnomo
{"title":"TOURISM GOVERNANCE IN CAMEROON AND THE CHALLENGES OF MODERNITY: AN OVERVIEW","authors":"Dorothée Tsogo, Marie Pierrette Nnomo","doi":"10.61990/ijamesc.v2i1.114","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.114","url":null,"abstract":"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.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":" 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139789659","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE EFFECT OF INTERNAL COMMUNICATION, RESPONSIBILITY, AND WORK LOYALTY ON EMPLOYEE PERFORMANCE 内部沟通、责任感和工作忠诚度对员工绩效的影响
Riski Ulan Sari, Januar Eky Pambudi
{"title":"THE EFFECT OF INTERNAL COMMUNICATION, RESPONSIBILITY, AND WORK LOYALTY ON EMPLOYEE PERFORMANCE","authors":"Riski Ulan Sari, Januar Eky Pambudi","doi":"10.61990/ijamesc.v2i1.170","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.170","url":null,"abstract":"This study aims to determine the influence of Internal Communication, Responsibility, and Loyalty on Employee Performance at Daar-Huda Islamic Boarding School. The sample of this study amounted to 60 respondents with a descriptive approach using quantitative methods, with the help of SPSS software version 26. Sampling using saturated sampling techniques using the entire population as a sample. The results showed that: 1) Internal Communication has a positive and significant effect on Employee Performance. 2) Responsibility has a positive and significant effect on Employee Performance. 3) Work Loyalty has a positive and significant effect on Employee Performance. 4) Internal Communication, Responsibility and Work Loyalty have a positive and significant effect on employee performance. The implications of this study show that Internal Communication, Responsibility and Work Loyalty can improve Employee Performance at Daar El-Huda Islamic Boarding School.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":" 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139790024","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE INFLUENCE OF LEADERSHIP STYLE AND WORK ENVIRONMENT ON THE PERFORMANCE OF LG BANDAR LAMPUNG RESTAURANT EMPLOYEES 领导风格和工作环境对 Lg Bandar lampung 餐厅员工绩效的影响
Novia Nafa Wilona, Defrizal Defrizal
{"title":"THE INFLUENCE OF LEADERSHIP STYLE AND WORK ENVIRONMENT ON THE PERFORMANCE OF LG BANDAR LAMPUNG RESTAURANT EMPLOYEES","authors":"Novia Nafa Wilona, Defrizal Defrizal","doi":"10.61990/ijamesc.v2i1.171","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.171","url":null,"abstract":"The success and sustainability of activities within a company to produce the desired results, depends on the human resources that exist within the company itself. This study was conducted to find out whether there is an influence of leadership style on employee performance, whether the work environment affects employee performance, and whether there is an influence of leadership style and work environment on employee performance of LG Bandar Lampung Restaurant. The method in this study uses a quantitative approach and SPSS program version 25 as a tool to analyze data. The independent variables in this study are Leadership Style (X1) and Work Environment (X2), while the dependent variable is Performance (Y). The population and sample are employees of LG Bandar Lampung Restaurant which amounted to 30 people. This study proves that partially leadership style does not have a significant influence on employee performance variables. While work environment variables have a positive influence on employee performance variables. Simultaneously, variable X (leadership style and work environment) together affect variable Y (employee performance).","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":" 38","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139790255","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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