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

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THE URGENCY OF UNDERSTANDING THE LEGAL SYSTEM IN LEARNING LEGAL SCIENCE 在学习法律科学时了解法律制度的紧迫性
Nopit Ernasari, Z. Hoesein
{"title":"THE URGENCY OF UNDERSTANDING THE LEGAL SYSTEM IN LEARNING LEGAL SCIENCE","authors":"Nopit Ernasari, Z. Hoesein","doi":"10.61990/ijamesc.v1i6.126","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.126","url":null,"abstract":"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.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"53 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139155776","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
UNDERSTANDING THE DECISION OF THE CONSTITUTIONAL COURT NUMBER 90/PUU-XXI/2023 IN THE PERSPECTIVE OF CIVIL LAW AND COMMON LAW PERSPECTIVES 从民法和普通法的角度理解宪法法院第 90/puu-xxi/2023 号判决
Lismanida, Zainal Arifin
{"title":"UNDERSTANDING THE DECISION OF THE CONSTITUTIONAL COURT NUMBER 90/PUU-XXI/2023 IN THE PERSPECTIVE OF CIVIL LAW AND COMMON LAW PERSPECTIVES","authors":"Lismanida, Zainal Arifin","doi":"10.61990/ijamesc.v1i6.129","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.129","url":null,"abstract":"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.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"24 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139155328","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 SOCIAL MEDIA PROMOTION FEATURES AND STRATEGIES TO INCREASE BRAND AWARENESS IN LINE APPLICATIONS 社交媒体推广功能和策略对提高在线应用中品牌知名度的影响
Yunus Indra Purnama, Nur Wening
{"title":"THE INFLUENCE OF SOCIAL MEDIA PROMOTION FEATURES AND STRATEGIES TO INCREASE BRAND AWARENESS IN LINE APPLICATIONS","authors":"Yunus Indra Purnama, Nur Wening","doi":"10.61990/ijamesc.v1i6.123","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.123","url":null,"abstract":"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.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"10 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139167653","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
TIME DRIVEN ACTIVITY-BASED COSTIN IN HEALTH SECTOR 卫生部门以时间为导向的活动成本法
Mediaty, Asri Usman, Ririn Akhriani, Elwiyani Army
{"title":"TIME DRIVEN ACTIVITY-BASED COSTIN IN HEALTH SECTOR","authors":"Mediaty, Asri Usman, Ririn Akhriani, Elwiyani Army","doi":"10.61990/ijamesc.v1i6.122","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.122","url":null,"abstract":"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.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"133 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139167730","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 FRAUD HEXAGON ON FRAUDULENT FINANCIAL STATEMENTS: EMPIRICAL STUDY OF NON-CYCLICALS COMPANIES IN INDONESIA 欺诈六边形对欺诈性财务报表的影响:印度尼西亚非周期性公司的实证研究
Mohamad Zulman, Tariq Tawfeeq, Yousif Alabdullah, Mochammad Farid Fadillah, Aisyah Sholikhati, Siti Nurhaliza, Ika Wulandini
{"title":"THE EFFECT OF FRAUD HEXAGON ON FRAUDULENT FINANCIAL STATEMENTS: EMPIRICAL STUDY OF NON-CYCLICALS COMPANIES IN INDONESIA","authors":"Mohamad Zulman, Tariq Tawfeeq, Yousif Alabdullah, Mochammad Farid Fadillah, Aisyah Sholikhati, Siti Nurhaliza, Ika Wulandini","doi":"10.61990/ijamesc.v1i6.100","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.100","url":null,"abstract":"This study aims to analyze the factors of hexagon fraud in detecting financial statement fraud in non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021. Based on the purposive sampling method, the number of companies sampled in this study was 33 research criteria of non-cyclical companies with a total of 66 observations. The results of this study found that the element of pressure proxied by government projects had a significant effect on fraudulent financial statements. Meanwhile, financial targets, financial stability, changes in directors, ineffective monitoring, change in auditors, frequent number of CEO's pictures, political connections, state-owned enterprises, and audit opinions have no significant effect on fraudulent financial reports in non-cyclicals sector companies listed on the IDX 2020-2021.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"232 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139171413","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 INFORMATION QUALITY AND SERVICE QUALITY ON SATISFACTION OF SERVICE RECEIVING COMMUNITIES IN YOGYAKARTA RELIGIOUS COURT OFFICE 信息质量和服务质量对日惹宗教法院办公室服务对象满意度的影响
Rita Listiyanti, Anna Sulistyawati
{"title":"THE INFLUENCE OF INFORMATION QUALITY AND SERVICE QUALITY ON SATISFACTION OF SERVICE RECEIVING COMMUNITIES IN YOGYAKARTA RELIGIOUS COURT OFFICE","authors":"Rita Listiyanti, Anna Sulistyawati","doi":"10.61990/ijamesc.v1i6.119","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.119","url":null,"abstract":"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.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"87 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139175581","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
FAMILY COMMUNICATION IN THE ‘OLD’ FILM (2021): INTERPERSONAL PERSPECTIVE 老 "电影(2021 年)中的家庭沟通:人际视角
Bakti Abdillah Putra
{"title":"FAMILY COMMUNICATION IN THE ‘OLD’ FILM (2021): INTERPERSONAL PERSPECTIVE","authors":"Bakti Abdillah Putra","doi":"10.61990/ijamesc.v1i6.120","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.120","url":null,"abstract":"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","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"24 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139174223","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 COMPETENCY ON EMPLOYEE PERFORMANCE: (A LITERATURE REVIEW) 能力对员工绩效的影响:(文献综述)
Fatmasari Wijayanti, Retno Titi Sari
{"title":"THE INFLUENCE OF COMPETENCY ON EMPLOYEE PERFORMANCE: (A LITERATURE REVIEW)","authors":"Fatmasari Wijayanti, Retno Titi Sari","doi":"10.61990/ijamesc.v1i6.118","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.118","url":null,"abstract":"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.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139176552","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 AND CHALLENGES OF LECTURERS IN THE ERA OF INDUSTRIAL REVOLUTION 4.0 AND SOCIETY 5.0 IN DELIVERING LEARNING FOR MILLENNIAL STUDENTS GEN Z STUDENTS 工业革命 4.0 和社会 5.0 时代的讲师在为千禧一代学生提供学习机会方面的作用和挑战 Z 世代学生
Zulhawati, Meiliyah Ariani
{"title":"THE ROLE AND CHALLENGES OF LECTURERS IN THE ERA OF INDUSTRIAL REVOLUTION 4.0 AND SOCIETY 5.0 IN DELIVERING LEARNING FOR MILLENNIAL STUDENTS GEN Z STUDENTS","authors":"Zulhawati, Meiliyah Ariani","doi":"10.61990/ijamesc.v1i6.116","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.116","url":null,"abstract":"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.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"131 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139176661","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 WORK DISCIPLINE, WORK MOTIVATION, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE 工作纪律、工作动机和工作环境对员工绩效的影响
Putri Hana, Salsafila, Bintang Narpati, Murti Wijayanti, Tri Yulaeli
{"title":"THE INFLUENCE OF WORK DISCIPLINE, WORK MOTIVATION, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE","authors":"Putri Hana, Salsafila, Bintang Narpati, Murti Wijayanti, Tri Yulaeli","doi":"10.61990/ijamesc.v1i6.112","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.112","url":null,"abstract":"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","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"428 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139178302","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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