International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)最新文献_第9页

STUDY OF INCREASING COMMUNITY WELFARE THROUGH OPTIMIZING HUMAN CAPITAL IN LANGKAT DISTRICT 通过优化朗卡特地区的人力资本增加社区福利的研究

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2023-10-14 DOI: 10.61990/ijamesc.v1i5.85

D. Nasution

引用次数: 0

OPTIMIZING THE GREEN PRODUCT STRATEGY IN IMPROVING MSME PERFORMANCE 优化绿色产品战略，提高 MSME 的绩效

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2023-10-14 DOI: 10.61990/ijamesc.v1i5.82

Meiliyah Ariani, Melan Susanty Purnamasari, Kurnia Sari Dewi

{"title":"OPTIMIZING THE GREEN PRODUCT STRATEGY IN IMPROVING MSME PERFORMANCE","authors":"Meiliyah Ariani, Melan Susanty Purnamasari, Kurnia Sari Dewi","doi":"10.61990/ijamesc.v1i5.82","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i5.82","url":null,"abstract":"This study aims to determine the effect of green input, green process and green output in the application of green products on the performance of UMKM in Penjaringan Subdistrict, North Jakarta. The method used is purposive sampling, the number of respondents used in this study is 100 respondents from UMKM in the food and beverage sector in Penjaringan Subdistrict, North Jakarta. The data used is primary data in the form of questionnaires distributed to respondents. The data analysis method used in this study is data analysis with descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis tests, which examine variables from the data using IBM SPSS (Statistical Product and Service Solutions) for Windows version 25.The results of research and hypothesis testing show that green input in the application of green products has a positive and significant effect on the performance of UMKM, Green process in the application of green products has a positive and significant effect on the performance of UMKM, Green output in the application of green products has a positive and significant effect on the performance of UMKM.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139319470","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 (EMPIRICAL STUDY OF INFRASTRUCTURE SECTOR COMPANIES IN 2020-2022) 六边形欺诈对财务报表欺诈的影响（2020-2022 年基础设施行业公司的实证研究）

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2023-10-14 DOI: 10.61990/ijamesc.v1i5.81

Mohamad Zulman, Dewi Rachmania, Indra Gunawan Siregar, Adela Rhiana Novitasari, Anggun Munifatul Afifah, Pika Yolanda

{"title":"THE EFFECT OF HEXAGON FRAUD ON FINANCIAL STATEMENT FRAUD (EMPIRICAL STUDY OF INFRASTRUCTURE SECTOR COMPANIES IN 2020-2022)","authors":"Mohamad Zulman, Dewi Rachmania, Indra Gunawan Siregar, Adela Rhiana Novitasari, Anggun Munifatul Afifah, Pika Yolanda","doi":"10.61990/ijamesc.v1i5.81","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i5.81","url":null,"abstract":"Financial statement fraud is a discrepancy between the application of accounting principles and the preparation of financial statements with the aim of deceiving users of financial statements. This study aims to analyze the effect of Fraud Hexagon on fraudulent financial statements. There are 10 variables used, namely Financial Targets, Financial Stability, External Pressure, Monitoring, Ideal conditions of a company, the position of a CEO, Managerial Ownership, Change of directors, Government Ownership, Political connections. Financial statement fraud is measured using the Beneish M-Score Model. The sample in this research is infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021 with a total sample of 27 companies. data analysis in this study using panel data regression analysis. The results of this study indicate that the financial targets and ideal conditions of a company have an influence on the potential for fraudulent financial reporting. Financial Stability, External pressure, Monitoring, the position of a CEO, Managerial Ownership, Change of directors, Government Ownership, Political connections have no influence on the potential for fraudulent financial reporting.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"44 5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139319370","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

ADAPTATION OF LANGUAGE CODE "SPEECH CODE" IN INTER-CULTURAL COMMUNICATION IN LOCAL RESIDENTS AND INVADERS IN BEDAHAN VILLAGE SAWANGAN DEPOK 勿拉罕（Bedahan）村当地居民和入侵者在跨文化交际中对语言代码 "言语代码 "的调整

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2023-10-06 DOI: 10.61990/ijamesc.v1i5.51

Sri Rejeki Sulistiyowati, Nani Nurani Muksin

{"title":"ADAPTATION OF LANGUAGE CODE \"SPEECH CODE\" IN INTER-CULTURAL COMMUNICATION IN LOCAL RESIDENTS AND INVADERS IN BEDAHAN VILLAGE SAWANGAN DEPOK","authors":"Sri Rejeki Sulistiyowati, Nani Nurani Muksin","doi":"10.61990/ijamesc.v1i5.51","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i5.51","url":null,"abstract":"Humans always communicate in their lives, because humans need communication to interact with other humans. The communication process has a lot of elements so that what is conveyed by the communicator can be conveyed clearly to the communicant. Intercultural communication is communication carried out by people who have different cultural backgrounds that have been adopted since ancient times until now. Communication occurs through verbal and non-verbal messages that occur among humans as social creatures supported by the surrounding environment. The purpose of this study is to examine the process of Speech Code adjustment in intercultural communication, especially those that occur in Javanese who interact with Betawi people in Bedahan village, Sawangan, Depok. The research method used in the study is a qualitative method with a qualitative descriptive approach and data collection techniques using observation, interview, and documentation techniques. The results of this study indicate that the cultural adaptation experienced by immigrants to indigenous people in Bedahan Sawangan Depok village tends to use adaptation in language code and cultural acculturation. Language codes that can be adapted are dialect language codes and gestures. While cross-cultural adaptation that develops in immigrant residents is acculturation adaptation where immigrants want to learn some of the host culture's behavior, beliefs and values without releasing their original cultural behavior, beliefs and values of the immigrant residents.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"82 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139322408","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

IMPACTS OF POLITICAL INSTABILITY ON BANK PERFORMANCE: (EVIDENCE FROM ETHIOPIAN BANKING SECTOR) 政治不稳定对银行业绩的影响：（埃塞俄比亚银行业的证据）

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2023-10-06 DOI: 10.61990/ijamesc.v1i5.56

Alemu Ademe

{"title":"IMPACTS OF POLITICAL INSTABILITY ON BANK PERFORMANCE: (EVIDENCE FROM ETHIOPIAN BANKING SECTOR)","authors":"Alemu Ademe","doi":"10.61990/ijamesc.v1i5.56","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i5.56","url":null,"abstract":"The soundness of the banking sector is very important because they play a pivotal role in economic growth. This article sought to investigate the Impacts of political instability on financial institution performance evidence from Ethiopian banks. The study employed 16 out of 26 banks due to the availability of audited panel data from the National Bank of Ethiopia (NBE) and the ministry of finance and economic development (MoFED), for the period ranging from 2013 to 2021. For the study, the panel regression model was employed. The study used two common measures of performance, proxied by either ROA or ROE as the dependent variables. Eight independent variables are also used. The descriptive and multiple linear regression analyses were done. The results documented that political violence & ethnic conflicts, and inflation have a significant negative effect on ROA and ROE, but non- performing loans have a significant and negative effect on ROA and a significant and positive effect on ROE, while deposit volume, operational efficiency, financial risk, and GDP have a positive and significant effect on ROA and ROE. The finding also reveals liquidity has a positive and insignificant effect on ROA and ROE. Political instability is a serious problem for the sustainable development of the country's banking sector. Thus, the study gives worthy acumens for the Government, regulators, and interested parties for enhancing the performance of the banking sector in Ethiopia.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"101 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139322228","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 COMPENSATION, WORK DISCIPLINE, AND MOTIVATION ON EMPLOYEES’ WORK PRODUCTIVITY 薪酬、工作纪律和激励对员工工作效率的影响

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2023-10-06 DOI: 10.61990/ijamesc.v1i5.58

Burhanudin, Risman Hariwibowo, Muhammad Miftahuddin

引用次数: 0

INFLUENCE OF TAX MORALITY AND TAX CULTURE ON TAX COMPLIANCE 税收道德和税收文化对纳税遵从的影响

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2023-10-06 DOI: 10.61990/ijamesc.v1i5.92

I. Confidence, Epekele Wisdom, Kojo Precious, Bolouimbelemoere

{"title":"INFLUENCE OF TAX MORALITY AND TAX CULTURE ON TAX COMPLIANCE","authors":"I. Confidence, Epekele Wisdom, Kojo Precious, Bolouimbelemoere","doi":"10.61990/ijamesc.v1i5.92","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i5.92","url":null,"abstract":"This research explored the influence of tax morality and tax culture on tax compliance in Nigeria. The primary objective is to examine the relationships among tax morality, tax culture, and tax submission. The research utilized a survey design with a sample size of 384 participants selected through purposive sampling from the working population of Bayelsa State, Nigeria. Data was collected using a structured questionnaire, which included sections for personal data and research hypotheses. Inferential statistics, particularly regression analysis, were employed to analyze the data. The outcomes of the regression reveal a substantial impact of tax morality and tax culture on tax submission in Nigeria. The high R-squared value of 0.719 indicates that approximately 71.9% of the variability in tax compliance can be attributed to the combined effects of tax morality and tax culture. This underscores the importance of these factors in shaping taxpayers' willingness to adhere to tax regulations, even after considering other potential predictors. The adjusted R2 of 0.515 implies that tax morality and tax culture continue to exert a notable influence, independent of other variables. Furthermore, the statistical significance of the F-statistic (13.003) and its connected p-value (0.002) reaffirm the robustness of the model, indicating that either tax morality or tax culture, or both, significantly affect tax compliance. To foster tax compliance, the study recommends comprehensive taxpayer education, the promotion of a positive tax culture, and recognition of tax-compliant individuals and organizations.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139322411","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

INVESTIGATING THE EFFECT OF INTERNET BANKING QUALITY DURING AND AFTER THE PANDEMIC: A COMPARATIVE ANALYSIS 调查大流行期间和之后网上银行质量的影响：对比分析

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2023-10-06 DOI: 10.61990/ijamesc.v1i5.55

Nur Hayati, Wulan Laelasari, Muji Rahayu

{"title":"INVESTIGATING THE EFFECT OF INTERNET BANKING QUALITY DURING AND AFTER THE PANDEMIC: A COMPARATIVE ANALYSIS","authors":"Nur Hayati, Wulan Laelasari, Muji Rahayu","doi":"10.61990/ijamesc.v1i5.55","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i5.55","url":null,"abstract":"This study aims to analyze the quality of Internet Banking services and their impact on customer satisfaction at State Owned Banks in Bandung before and after the COVID-19 pandemic. The seven independent variables used are response speed, data security, ease of use, user interface quality, accessibility, service availability, service quality, and information and communication technology, while the dependent variable is customer satisfaction. The survey method was used to collect data from 100 respondents who are customers of State-Owned Banks in Bandung. Multiple regression analysis was carried out to determine the relationship between the independent variable and the dependent variable accompanied by a different test. The results showed that Internet Banking Service Quality during and after the Covid 19 Pandemic period had a positive and significant effect simultaneously, while partially only the Service Quality and Information and Communication Technology variables had a positive and significant effect during and after Covid 19, while other variables had a positive effect but not significant. In addition, this study also concluded that there was a decrease in the Information and Communication Technology and Service Quality variables after the pandemic compared to during the pandemic from customer perceptions. The implication is that in the New Normal era, apart from the two dominant aspects mentioned above, there are indications that State Owned Bank is trying to improve its service quality through other variables to increase customer satisfaction.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"97 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139322315","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 ASSERTIVE BEHAVIOR AND SELF-DISCLOSURE ON MATHEMATICAL PROBLEM-SOLVING ABILITY (SURVEY AT SMP NEGERI IN NORTH JAKARTA) 自信行为和自我披露对数学解题能力的影响（在雅加达北部新德里SMP进行的调查）

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2023-08-16 DOI: 10.61990/ijamesc.v1i4.54

Wisman

{"title":"THE EFFECT OF ASSERTIVE BEHAVIOR AND SELF-DISCLOSURE ON MATHEMATICAL PROBLEM-SOLVING ABILITY (SURVEY AT SMP NEGERI IN NORTH JAKARTA)","authors":"Wisman","doi":"10.61990/ijamesc.v1i4.54","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i4.54","url":null,"abstract":"Objectives of the study: (1) Knowing the direct influence of assertive behavior on the ability to solve mathematical problems in public junior high school students in North Jakarta. (2) Knowing the direct effect of self-disclosure on the ability to solve mathematical problems in public junior high school students in North Jakarta. (3) Knowing the direct influence of assertive behavior on self-disclosure in public junior high school students in North Jakarta. (4) Knowing the indirect influence of assertive behavior through self-disclosure on the ability to solve mathematical problems in public junior high school students in North Jakarta. The method used in this study is the survey method. This study used a survey study. Test the hypothesis using path analysis. The results concluded: (1) There is a significant direct influence of assertive behavior on solving mathematics problems of public junior high school students in North Jakarta. This is evidenced by the acquisition of Sig. = 0.000 < 0.05 and (2) There is a significant direct influence of self-disclosure on solving mathematics problems of public junior high school students in North Jakarta. This is evidenced by the acquisition of Sig. = 0.038 < 0.05 and . (3) There is a significant direct influence of assertive behavior on the self-disclosure of public junior high school students in North Jakarta. This is evidenced by the acquisition of Sig. = 0.000 < 0.05 and . (4) There is a significant indirect influence of assertive behavior through self-disclosure on the mathematical problem-solving ability of public junior high school students in North Jakarta. This can be proven by the value,","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"2021 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139350310","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

DEATH PENALTY FOR PERPETRATORS OF CHILD SEXUAL VIOLENCE (CASE STUDY OF DECISION NUMBER 5642 K/PID.SUS/2022) 对儿童性暴力犯罪人判处死刑（第 5642 K/PRID.SUS/2022 号决定的案例研究）

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2023-08-11 DOI: 10.61990/ijamesc.v1i4.53

Nida Hana, Vina Salmaniqa, Abdul Kadir

{"title":"DEATH PENALTY FOR PERPETRATORS OF CHILD SEXUAL VIOLENCE (CASE STUDY OF DECISION NUMBER 5642 K/PID.SUS/2022)","authors":"Nida Hana, Vina Salmaniqa, Abdul Kadir","doi":"10.61990/ijamesc.v1i4.53","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i4.53","url":null,"abstract":"The increasing number of cases of sexual violence against minors has made the government required to make new regulations regarding child protection in order to deter the perpetrators. This study aims to explain the application of the death penalty against perpetrators of sexual violence against children in the perspective of law and legal experts as well as the judge's consideration in deciding the criminal case. The object used in this research is Judge Decision Number 5642 K/PID.SUS/2022 and the law regarding the application of the death penalty against child sex offenders. The type of data used is secondary data obtained from legal literature sources regarding child protection and sexual violence. The method used to analyze this research is normative qualitative research method. The application of the death penalty according to the law does not violate the existing rules but is a punishment that has been regulated in it. Another case with one of the legal experts in the field of human rights who stated that the application of the penalty does not reflect the protection of human rights and overrides the interests of protecting the rights of victims.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139350950","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