International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)最新文献_第5页

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）

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2024-02-09 DOI: 10.61990/ijamesc.v2i1.137

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":"148 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139789952","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 SERVICE QUALITY AND IMPLEMENTATION OF PUBLIC RELATIONS CUSTOMER SATISFACTION ON SERVICE RECIPIENT SATISFACTION AT THE YOGYAKARTA COURT OFFICE 日惹法院办公室的服务质量和公共关系实施的客户满意度对服务对象满意度的影响

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2024-02-09 DOI: 10.61990/ijamesc.v2i1.164

Anna Sulistyawati, Rita Listiyanti

{"title":"THE INFLUENCE OF SERVICE QUALITY AND IMPLEMENTATION OF PUBLIC RELATIONS CUSTOMER SATISFACTION ON SERVICE RECIPIENT SATISFACTION AT THE YOGYAKARTA COURT OFFICE","authors":"Anna Sulistyawati, Rita Listiyanti","doi":"10.61990/ijamesc.v2i1.164","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.164","url":null,"abstract":"The objectives of this research include: (1) To determine the magnitude of the influence of information quality on the satisfaction of people receiving services at the Yogyakarta Religious Court Office. (2) To determine the magnitude of the influence of the implementation of Public Relations consumer satisfaction on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (3) To determine the magnitude of the influence of the implementation of consumer satisfaction, public relations, consumer satisfaction and service quality on the satisfaction of the community receiving services at the Yogyakarta Religious Court Office. This type of research is 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 sample size of 100 people. The data collection technique in this research uses a questionnaire. The data analysis technique uses multiple regression analysis. Based on the findings and data analysis carried out in the previous chapter, the following conclusions can be drawn: (1) The implementation of consumer satisfaction public relations has a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (2) Service quality has a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (3) The quality of information and the quality of service have a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. The variables quality of information and quality of service influence public satisfaction by 30.9%, while the remaining 69.1% is influenced by other variables outside the research.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"88 9-10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139848989","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

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2024-02-09 DOI: 10.61990/ijamesc.v2i1.114

Dorothée Tsogo, Marie Pierrette Nnomo

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

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2024-02-09 DOI: 10.61990/ijamesc.v2i1.172

Anissa Putri Sarasati, Defrizal Defrizal

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

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2024-02-09 DOI: 10.61990/ijamesc.v2i1.170

Riski Ulan Sari, Januar Eky Pambudi

引用次数: 0

THE INFLUENCE OF SERVICE QUALITY AND IMPLEMENTATION OF PUBLIC RELATIONS CUSTOMER SATISFACTION ON SERVICE RECIPIENT SATISFACTION AT THE YOGYAKARTA COURT OFFICE 日惹法院办公室的服务质量和公共关系实施的客户满意度对服务对象满意度的影响

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2024-02-09 DOI: 10.61990/ijamesc.v2i1.164

Anna Sulistyawati, Rita Listiyanti

{"title":"THE INFLUENCE OF SERVICE QUALITY AND IMPLEMENTATION OF PUBLIC RELATIONS CUSTOMER SATISFACTION ON SERVICE RECIPIENT SATISFACTION AT THE YOGYAKARTA COURT OFFICE","authors":"Anna Sulistyawati, Rita Listiyanti","doi":"10.61990/ijamesc.v2i1.164","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.164","url":null,"abstract":"The objectives of this research include: (1) To determine the magnitude of the influence of information quality on the satisfaction of people receiving services at the Yogyakarta Religious Court Office. (2) To determine the magnitude of the influence of the implementation of Public Relations consumer satisfaction on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (3) To determine the magnitude of the influence of the implementation of consumer satisfaction, public relations, consumer satisfaction and service quality on the satisfaction of the community receiving services at the Yogyakarta Religious Court Office. This type of research is 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 sample size of 100 people. The data collection technique in this research uses a questionnaire. The data analysis technique uses multiple regression analysis. Based on the findings and data analysis carried out in the previous chapter, the following conclusions can be drawn: (1) The implementation of consumer satisfaction public relations has a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (2) Service quality has a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (3) The quality of information and the quality of service have a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. The variables quality of information and quality of service influence public satisfaction by 30.9%, while the remaining 69.1% is influenced by other variables outside the research.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":" 39","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139789351","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

THEORETICAL RESPONSES TO THE QUESTIONS OF ONE LAW FOR ONE SOCIETY AND MULTIPLE LAWS FOR MULTIPLE SOCIETIES 对 "一个社会一种法律 "和 "多个社会多种法律 "问题的理论回应

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2023-12-29 DOI: 10.61990/ijamesc.v1i6.117

Evita Vibriana Wulandari, Zainal Arifin

{"title":"THEORETICAL RESPONSES TO THE QUESTIONS OF ONE LAW FOR ONE SOCIETY AND MULTIPLE LAWS FOR MULTIPLE SOCIETIES","authors":"Evita Vibriana Wulandari, Zainal Arifin","doi":"10.61990/ijamesc.v1i6.117","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.117","url":null,"abstract":"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.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":" 3-4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139142518","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 ROLE OF DIVIDEND POLICY AND PROFITABILITY IN SHAPING CORPORATE DEBT POLICY IN THE BANKING SECTOR IN INDONESIA 股利政策和盈利能力对印度尼西亚银行业公司债务政策的影响

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2023-12-29 DOI: 10.61990/ijamesc.v1i6.136

Yolanda, Murtianingsih

引用次数: 0

THE INFLUENCE OF INTERNAL CONTROL SYSTEM ON THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AT DR. WAHIDIN SUDIROHUSODO HOSPITAL IN MAKASSAR 内部控制系统对马卡萨 D. Wahidin Sudirohusodo 医院实施良好公司治理的影响望加锡 Wahidin Sudirohusodo 医院

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2023-12-28 DOI: 10.61990/ijamesc.v1i6.125

Anugerah Satria Putra, Haliah, Andi Kusumawati

引用次数: 0

DETERMINANTS OF ENVIRONMENTAL DISCLOSURE 环境信息披露的决定因素

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2023-12-28 DOI: 10.61990/ijamesc.v1i6.131

Effriyanti, Belinda

引用次数: 0