International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) https://ijamesc.com/index.php/go <p align="justify"><strong>International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) | ISSN (e): <a href="https://issn.brin.go.id/terbit/detail/20230329272303848" target="_blank" rel="noopener">2986-8645 </a></strong>is a peer-reviewed journal published six times a year <strong>(February, April, June, August, October, </strong>and<strong> December) </strong>by<span class="apple-converted-space"> </span><a href="https://zillzellmediaprima.com/"><strong>PT. ZILLZELL MEDIA PRIMA</strong></a>. IJAMESC is intended to be the journal for publishing articles reporting the results of research on Accounting, Management, Economics, and Social Sciences. </p> <p align="justify"><strong>IJAMESC</strong> provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of accounting, management, economics, and social sciences, both theory and methods. It aims to foster the exchange of ideas on a range of essential subjects and to provide a stimulus for research in the further development of international perspectives. The covered domains but not limited to, such as; </p> <p align="justify"><strong>Accounting: </strong>Financial Accounting and Capital Markets, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Social and Environmental Accounting, and Islamic Accounting.</p> <p align="justify"><strong>Management: </strong>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. </p> <p align="justify"><strong>Economics: </strong>Macroeconomic, Microeconomic, Monetary, International Trade, Development Economic, Country-Specific Studies, Economic Policy Evaluations, and International Comparisons. </p> <p align="justify"><strong>Social Sciences: </strong>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.</p> PT. ZILLZELL MEDIA PRIMA en-US International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) 2986-8645 THE IMPACT OF ELECTRONIC HUMAN RESOURCE MANAGEMENT STRATEGIES ON ORGANIZATIONAL FLEXIBILITY https://ijamesc.com/index.php/go/article/view/200 <div><span lang="EN-US">Through a theoretical framework, this study aimed to identify definitions of Organizational Flexibility by covering the definitions proposed by many researchers and trying to reach a new definition. Previous studies have identified many benefits that can be achieved using organizational resilience in organizations. In addition, this study summarized these benefits and identified the most frequently mentioned benefits through a review of previous studies. The study measured the impact of Electronic Human Resource Management Strategies on (OF) in Iraqi pharmaceutical companies through a service of 180 employees in 20 Iraqi companies producing human drugs Partial Covariance-Based Structural Equation Modeling (CB-SEM) were used in the statistical program (Smart PLS (version 4.0.8.9) as a statistical method for data analysis. The results of the study showed a significant effect of E-HRMS on (OF)in Iraqi pharmaceutical companies and the highest level of (OF) in Iraqi pharmaceutical companies. The most important recommendation for this study was that if organizations want to encourage the adoption of new work methods such as (OF), there must be a link between employee’s incentives and employee learning for this new technological skill.</span></div> Hasan Fadhil Al Husseini Amer Abed Kareem Al-Thabhawee Copyright (c) 2024 Hasan Fadhil Al Husseini, Amer Abed Kareem Al-Thabhawee https://creativecommons.org/licenses/by-sa/4.0 2024-06-18 2024-06-18 2 3 718 736 10.61990/ijamesc.v2i3.200 FACTORS AFFECTING THE WELFARE OF ONLINE DRIVERS IN BANDAR LAMPUNG CITY https://ijamesc.com/index.php/go/article/view/233 <p>This study aims to identify the influence of online transportation factors and strategy factors on the welfare of online drivers in the city of Bandar Lampung. This study used quantitative methods using a sample of 100 respondents. The analysis techniques used in this study are validity tests and reliability tests, classical assumption tests, multiple liner regression tests, hypothesis tests and determination coefficient tests, data processed using the IBM SPSS 25 application (2023). Based on the results obtained in this study that online transportation has a positive and significant effect on driver welfare, strategies have a positive and significant effect on driver welfare. Then together online transportation and strategies have a positive and significant effect on the welfare of drivers. Online transportation and strategies can be an effective approach for drivers to meet their welfare. With increasingly fierce driver competition, this research can be a place for drivers to be able to fulfill their welfare.</p> Teguh Santoso Herry Goenawan Soedarsa Copyright (c) 2024 Teguh Santoso, Herry Goenawan Soedarsa https://creativecommons.org/licenses/by-sa/4.0 2024-06-18 2024-06-18 2 3 737 748 10.61990/ijamesc.v2i3.233 ANALYSIS OF EXPENDITURE BUDGET PERFORMANCE IN THE BUDGET REALIZATION REPORT DPRD SECRETARIAT OF SOUTH KALIMANTAN PROVINCE https://ijamesc.com/index.php/go/article/view/176 <p>The Budget Realization Report presents a budget report, which shows how resources are allocated and used. This research aims to determine the performance of the expenditure budget in the budget realization report. This research was conducted at the DPRD Secretariat of Kalimantan Selatan Province. The type of research used is quantitative descriptive research. The data used is the 2019-2021 budget. The performance of the spending budget is measured using spending variance analysis, spending harmony analysis, efficiency ratios, and spending effectiveness. Then, analyze the problems that occur with the performance of the expenditure budget to produce conclusions from the results of the analysis carried out and provide suggestions. The research results show that the comparison of budget and actual expenditure using expenditure variance analysis in 2019-2021 has good budget performance because actual expenditure does not exceed the budget. If seen from the analysis of the harmony of operating expenditure, 2019 had a good performance, while in 2020 and 2021 the budget performance was not equal, because it exceeded the specified proportion. Meanwhile, the 2019-2021 capital expenditure harmony analysis performed well, because the proportion value was no more than 5-20%. The efficiency ratio for 2019-2021 shows efficiency because the expenditure criteria achieved are less than 100%. Meanwhile, the effectiveness ratio for 2019-2021 shows that it is effective because the criteria achieved are more than 100%.</p> Hikmahwati Raudatul Jennah Rizky Amelia Copyright (c) 2024 Hikmahwati, Raudatul Jennah, Rizky Amelia https://creativecommons.org/licenses/by-sa/4.0 2024-06-18 2024-06-18 2 3 749 760 10.61990/ijamesc.v2i3.176 DETERMINANTS OF ACCOUNTING STANDARD STATEMENT (PSAK) 69 IN INDONESIA (BIOLOGICAL ASSETS IN PLANTATION AND CORPS SUB-INDUSTRY COMPANIES LISTED ON IDX IN 2020-2022) https://ijamesc.com/index.php/go/article/view/234 <p>The development of companies in agriculture is supported by the availability of information that is also taken into consideration for decision making by company owners or company management. The purpose of this study is to determine the impact of biological asset intensity, type of auditor, and public ownership on biological asset disclosure. Therefore, the company's annual report must contain as much information as possible. Agricultural companies are required to disclose their biological assets under PSAK 69. However, many agricultural companies have not disclosed their biological assets in full. The focus of his research was to observe how the intensity of biological assets, the type of KAP auditor, and public ownership affect the disclosure of biological assets. The population of this study is plantation &amp; food crop companies listed on the Indonesia Stock Exchange (IDX) 2020-2022 which amounts to 20 entities. 19 out of 20 companies. The study sample was taken using the purposive sampling method. The research technique uses panel data regression on SPSS. The results of this study are the intensity of biological assets, the type of KAP auditor, public ownership has a significant positive influence on the disclosure of biological assets.</p> Nurvinka Renata Aminah Haninun Copyright (c) 2024 Nurvinka Renata, Aminah, Haninun https://creativecommons.org/licenses/by-sa/4.0 2024-06-18 2024-06-18 2 3 761 774 10.61990/ijamesc.v2i3.234 HOW FRAUD HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN ENERGY SECTOR COMPANIES? https://ijamesc.com/index.php/go/article/view/230 <p class="Default">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 Hexagon Fraud on financial statement fraud. There are 10 variables used, namely financial targets, financial stability, change of directors, monitoring, ideal condition of the company, change of auditor, photo of the CEO, government projects, political connections, managerial ownership. Financial statement fraud is measured using the Beneish M-Score Model. The samples in this study are energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021 with the number of samples used being 50 companies with 100 units of analysis taken based on the purposive sampling method. Data analysis in this study used panel data regression analysis with the EViews 13 analysis tool. The results of this study show that a company's Financial Target has an influence on the potential for financial statement fraud. Meanwhile, financial stability, change of directors, monitoring, ideal condition of the company, change of auditor, CEO photo, government projects, political connections, managerial ownership have no influence on the potential for financial statement fraud.</p> Mohamad Zulman Hakim Hamdani Hustna Dara Sarra Alvina Anggraini Gadis Ayu Rizky Darmala Elsa Audia Utami Copyright (c) 2024 Mohamad Zulman Hakim, Hamdani, Hustna Dara Sarra, Alvina Anggraini, Gadis Ayu Rizky Darmala, Elsa Audia Utami https://creativecommons.org/licenses/by-sa/4.0 2024-06-18 2024-06-18 2 3 775 794 10.61990/ijamesc.v2i3.230 ANALYSIS OF QUALITY MANAGEMENT IMPLEMENTATION OF OPERATIONAL PERFORMANCE THROUGH A CULTURE OF QUALITY AND PRODUCTIVE BEHAVIOR OF EMPLOYEES AT PT. SANTOSA UTAMA LESTARI UNIT CORN DRIER KETAPANG SOUTH LAMPUNG https://ijamesc.com/index.php/go/article/view/235 <p>In the current era of globalization, companies or industries are encouraged to make changes in a very fast and competitive business environment. The company's success is supported by effective and efficient quality management. Research problems that can be formulated are not having good quality management, operational performance that has not met targets, not having a good quality culture, and good employee productive behavior. This study aims to analyze the implementation of quality management on operational performance through quality culture and productive behavior of employees. The research method used is a quantitative approach using Structural Equation Modelling Partial Least Square (SEM – PLS) analysis using the object of research at PT. Santosa Utama Lestari Unit Corn Drier Ketapang South Lampung. Quality management has a negative influence on operational performance. Quality management positively influences quality culture. Quality management has a positive effect on productive behavior. Quality culture negatively affects operational performance. Quality management variables and quality culture variables as mediating variables negatively affect operational performance variables. Quality management variables and productive behavior variables as mediating variables negatively affect operational performance variables.</p> Silvia Damayanti Ardansyah Copyright (c) 2024 Silvia Damayanti, Ardansyah https://creativecommons.org/licenses/by-sa/4.0 2024-06-21 2024-06-21 2 3 795 808 10.61990/ijamesc.v2i3.235 JOB HOPPING BEHAVIOR IN MILLENNIALS https://ijamesc.com/index.php/go/article/view/232 <p>This study aims to analyze the Effect of Job Satisfaction on Employee Loyalty and Job Hopping Behavior or changing jobs in the Millennial Generation in Jakarta. The object of research was carried out to employees of fast food restaurants in Jakarta. The research design used a causal quantitative research design. The population in this study was millennial employees who worked in fast food restaurants as many as 100 people, while the sample used was as many as 100 people using non-probability sampling with jenu sampling techniques. The data collection method uses the survey method, with the research instrument being a questionnaire. Data analysis methods using SEM Pls test outer model, inner model and hypothesis test. The first stage determines the indicators for each variable. The second stage tests the validity and reliability of each variable studied. The results of this study prove that job satisfaction and job loyalty negatively affect job hopping behavior. While job satisfaction has a positive effect on job loyalty.</p> Didin Hikmah Perkasa Setiyo Purwanto Copyright (c) 2024 Didin Hikmah Perkasa, Setiyo Purwanto https://creativecommons.org/licenses/by-sa/4.0 2024-06-21 2024-06-21 2 3 809 821 10.61990/ijamesc.v2i3.232 THE INFLUENCE OF COMMUNICATION AND WORK ENVIRONMENT ON EMPLOYEE JOB SATISFACTION IN PD SEMANGAT JAYA https://ijamesc.com/index.php/go/article/view/236 <p>The purpose of this study is to determine the influence of communication and work environment on employee satisfaction on their performance in PD Semangat Jaya. The research methodology used in this study is a quantitative approach. This study used primary data sources that the author obtained directly from the original source. The data collection approach used included distributing questionnaires to related research participants. This study used Multiple Linear Regression Test with SPSS Version 25 for data analysis. The study findings showed that there was no statistically significant positive relationship between communication (X1) and employee job satisfaction (Y) (sig = 0.092 &gt; 0.05). In addition, the data shows that the work environment (X2) has a good and large influence on job satisfaction (Y) of workers in PD Semangat Jaya, with a significance score of 0.000 &lt; 0.05.</p> Dayu Setiawan Hendri Dunan Copyright (c) 2024 Dayu Setiawan, Hendri Dunan https://creativecommons.org/licenses/by-sa/4.0 2024-06-21 2024-06-21 2 3 822 831 10.61990/ijamesc.v2i3.236 CAN AUDIT QUALITY MODERATE THE FRAUD HEXAGON ON FINANCIAL REPORT FRAUD IN CONSUMER CYCLICALS SECTOR? https://ijamesc.com/index.php/go/article/view/231 <p>The goal of the present study is to collect empirical evidence regarding the Factors in The Hexagon Theory of Fraud that. able detect fraudulent financial statements The case study of the Consumer Cyclical Sector on the IDX in the range of 2020-2022 is used in testing the Fraud Score model. In this analysis, 89 Consumer Cyclicals companies serve as samples, purposeful sampling is used to select samples, Fraud with financial statements (KLK) is a dependent factor in this investigation.The independent variables used are financial targets, financial stability, external pressure, CEO education, political connections, state-owned enterprises, external auditors, rationalization, and CEO duality. Eviews version 13 testing software was used for data analysis of. analysis of multiple linear regression . Audit quality is able to moderate the impact of ROA, ACHANGE, LEV, RAS and Ceodual on the potential for falsified accounts payable. Although audit quality cannot lessen the impact of CEO education, political connections, SOE, government projects, on indications of fraud on financial statements.</p> Mohamad Zulman Hakim Dewi Rachmania Galang Reza Firdaus Budiutomo Yola Dyfa Meisari Helen Retno Wulandari Thorik Satria Ilmi Copyright (c) 2024 Mohamad Zulman Hakim, Dewi Rachmania, Galang Reza Firdaus Budiutomo, Yola Dyfa Meisari, Helen Retno Wulandari, Thorik Satria Ilmi https://creativecommons.org/licenses/by-sa/4.0 2024-06-22 2024-06-22 2 3 832 844 10.61990/ijamesc.v2i3.231 THE INFLUENCE OF LIFESTYLE AND FINANCIAL LITERACY ON THE CONSUMPTIVE BEHAVIOR OF BANDAR LAMPUNG UNIVERSITY MANAGEMENT STUDENTS CLASS OF 2021-2022 https://ijamesc.com/index.php/go/article/view/237 <p>The purpose of this study is to understand whether the impact of lifestyle and financial literacy affects the consumptive behavior of management students of Bandar Lampung University batch 2021-2022. The Quantitative Method is the method used in this study, with 356 students being the population and 177 students being selected to be sampled using the proportionate stratified random sampling method. The distribution of online questionnaires using Google Forms is the data collected, and multiple linear regression techniques are the techniques of this study. The results of the study stated that if consumptive behavior is influenced by the lifestyle of management students of Bandar Lampung University class of 2021-2022, consumptive behavior is not influenced by the financial literacy of management students of Bandar Lampung University batch 2021-2022. And consumptive behavior is simultaneously influenced by lifestyle and financial literacy.</p> Tantri Oktarini Habiburahman Copyright (c) 2024 Tantri Oktarini, Habiburahman https://creativecommons.org/licenses/by-sa/4.0 2024-06-22 2024-06-22 2 3 845 852 10.61990/ijamesc.v2i3.237 THE ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, TECHNOLOGY, AND OPERATIONS STRATEGY IN DRIVING CORPORATE INNOVATION https://ijamesc.com/index.php/go/article/view/254 <p>The increase in industrial activity in various regions has brought changes both internally and externally. The fact of environmental pollution caused by manufacturing companies in Indonesia underscores the need for a business environment that is able to maintain its business processes and simultaneously implement strategies to maintain going concern and sustainable development. This research aims to develop a model or framework that integrates environmental management accounting, technology, and operating strategies as a way to optimize innovation within the company. The sampling technique used is puposive sampling. The sample size was 229 employees of frozen food companies in Balaraja District, Tangerang Regency. The analysis method used is multiple linear regression analysis using SPSS 25. Based on the results of the study, it shows that environmental management accounting has a significant positive effect on company innovation. Technology has a significant positive effect on company innovation. Operating strategy has a significant positive effect on the company's innovation</p> Meiliyah Ariani Zulhawati Copyright (c) 2024 Meiliyah Ariani, Zulhawati https://creativecommons.org/licenses/by-sa/4.0 2024-06-24 2024-06-24 2 3 853 868 10.61990/ijamesc.v2i3.254 QUEUE SYSTEM ANALYSIS TO IMPROVE THE EFFECTIVENESS OF PATIENT SERVICES AT PUSKESMAS PANJANG BANDAR LAMPUNG https://ijamesc.com/index.php/go/article/view/238 <p>This study aims to analyze queue design and improve the effectiveness of services to patients at Puskesmas Panjang Bandar Lampung. The research model used is a descriptive quantitative method using an observation model. The analysis tool applied is M/M/S, and this research was carried out at the Long Health Center Bandar Lampung. The study sample was taken through observation time at the location, while the population that was the focus was patient service at the registration counter of Puskesmas Panjang Bandar Lampung. The type of data needed includes primary and secondary data, obtained through observation, interviews with officers of the Bandar Lampung Long Health Center, and secondary data based on the biography of the Puskesmas. The results showed that the queuing design applied at the Bandar Lampung Long Health Center Registration Counter was a Multi-Channel-Single Phase queue system. The performance of the queuing system at the Bandar Lampung Long Health Center counter has reached an optimal level based on the evaluation results of the analyzed indicators.</p> Andreas Hutapea Defrizal Defrizal Copyright (c) 2024 Andreas Hutapea, Defrizal Defrizal https://creativecommons.org/licenses/by-sa/4.0 2024-06-22 2024-06-22 2 3 869 877 10.61990/ijamesc.v2i3.238 THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL CAPABILITY, DIGITAL SERVICE TAX (DST) AND LIFESTYLE ON CONSUMPTIVE BEHAVIOR IN ONLINE SHOPPING VIA THE TIKTOK SHOP PLATFORM https://ijamesc.com/index.php/go/article/view/255 <p>Consumer behavior in online shopping via the TikTok Shop platform is an interesting phenomenon in the current digital era. This research aims to analyze and measure the influence of financial literacy, financial ability, application of Digital Service Tax (DST), and lifestyle on consumer behavior when shopping online via the Tiktok Shop platform. This research uses a theoretical framework that includes financial literacy, financial capabilities, digital consumer behavior theory, and the AIDA model to analyze the factors that influence online shopping consumer behavior via the Tiktok Shop platform. The research sample consisted of 300 users of the Tiktok Shop platform in the Jabodetabek area (Jakarta, Bogor, Depok, Tangerang and Bekasi). Primary data was collected using a questionnaire. The analytical method used to test the hypothesis is Regression Analysis with SMART PLS. The results of this research are that the financial literacy variable influences consumer behavior when shopping online via the Tiktok Shop platform, while the other three variables, namely financial ability, application of Digital Service Tax (DST), and lifestyle, do not influence consumer behavior when shopping online via the Tiktok Shop platform. It is hoped that the findings of this research will provide deeper insight into the factors that influence consumer behavior when shopping online through TikTok Shop and the implications for practical digital marketing and tax policy.</p> Islamiah Kamil Meiliyah Ariani Indra Ade Irawan Sri Anjarwati Yolifiandri Zulhawati Copyright (c) 2024 Islamiah Kamil, Meiliyah Ariani, Indra Ade Irawan, Sri Anjarwati, Yolifiandri, Zulhawati https://creativecommons.org/licenses/by-sa/4.0 2024-06-24 2024-06-24 2 3 878 889 10.61990/ijamesc.v2i3.255 THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE https://ijamesc.com/index.php/go/article/view/239 <p>This assessment aims to examine the influence of Good Corporate Government (GCG) and Corporate Social Responsibility (CSR) structures on the financial performance of the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Good Corporate Governance (GCG) uses measurements of Managerial Ownership, Institutional Ownership, Independent Commissioners, and Audit Committees. Measurement of Corporate Social Responsibility (CSR) using Corporate Social Responsibility Index (CSRDI). This assessment tested data in a purposive sampling method with IBM SPSS Estimations 23. This evaluation test contains 16 companies that meet the main guidelines for listing on the Indonesia Stock Exchange 2020-2022. The analysis method uses quantitative using classical assumptions, and multiple linear analysis. Showing that the results for legitimate ownership variables, review warnings gather have little effect on the company's financial presentation, while for the Good Corporate Governance (GCG) system, independent commissioners, institutional ownership has a significant impact on the company's financial performance which is reflected in the company's return on assets (ROA). The monetary presentation (ROA) of the company is influenced by the Corporate Social Responsibility section.</p> Jennie Vania Aminah Haninun Copyright (c) 2024 Jennie Vania, Aminah, Haninun https://creativecommons.org/licenses/by-sa/4.0 2024-06-24 2024-06-24 2 3 890 907 10.61990/ijamesc.v2i3.239 ENVIRONMENTAL DISCLOSURE: ENVIRONMENTAL PERFORMANCE, INSTITUTIONAL OWNERSHIP AND AUDIT COMMITTEE PART OF GOOD CORPORATE GOVERNANCE https://ijamesc.com/index.php/go/article/view/256 <p>This study aims to determine the effect of Environmental Performance, Institutional Ownership, and Audit Committee part of Good Corporate Governance on Environmental Disclosure. The Good Corporate Governance (GCG) studied is institutional ownership, and audit committees. The population in this study is Primary Consumer Sector Companies of the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2022. The total sample is 70 Financial Statement data. The sample in this study was determined by purposive sampling method. The data analysis technique used is the E-views Series 12 application. The analysis method used is Quantitative Analysis with an Associative approach. The results of this study show that environmental performance, institutional ownership and Audit Committee simultaneously affect Environmental Disclosure. Environmental Performance affects Environmental Disclosure, Institutional Ownership has no effect on Environmental Disclosure, and Audit Committee has no effect on Environmental Disclosure.</p> Listya Sugiyarti Tissa Rahmadhianti Copyright (c) 2024 Listya Sugiyarti, Tissa Rahmadhianti https://creativecommons.org/licenses/by-sa/4.0 2024-06-24 2024-06-24 2 3 908 917 10.61990/ijamesc.v2i3.256 THE INFLUENCE OF PRODUCT QUALITY AND SERVICE QUALITY ON CUSTOMER SATISFACTION IN MSMES GEPREK KITHA BANDAR LAMPUNG https://ijamesc.com/index.php/go/article/view/244 <p>This study aims to analyze the influence of variables such as product quality and service quality on customer satisfaction in gaprek kitha MSMEs. The population that is the focus of the study is all geprek kitha MSME customers using a sample of 100 respondents from geprek kitha MSME customers using the Purposive Sampling technique. The analysis method used is multiple linear regression. The findings of this study show that product quality and service quality have a significant partial effect on customer satisfaction in prek kitha MSMEs. Simultaneously, or together, the variables of product quality and service quality have a significant effect on customer satisfaction and provide variations between variables by 84.8%, while 15.2% are influenced by other variables that are not contained in the study.</p> Bagas Jenisa Pratama Vonny Tiara Narundana Copyright (c) 2024 Bagas Jenisa Pratama, Vonny Tiara Narundana https://creativecommons.org/licenses/by-sa/4.0 2024-06-24 2024-06-24 2 3 918 927 10.61990/ijamesc.v2i3.244 THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, AND LEVERAGE ON TAX AGGRESSIVENESS https://ijamesc.com/index.php/go/article/view/257 <p>In that fact, have been found many cases that companies try to reduce their tax payment obligations through various means, for example not including actual sales volumes in financial report, high corporate social responsibility disclosure, corporate debt, and so forth. This study aims to analyze the effect of corporate social responsibility, profitability and leverage on tax aggressiveness. The type of data used is secondary data. The sample selection used isa purposive sampling method from the annual report on the official Indonesia Stock Exchange (IDX) website and obtained 26 manufacturing companies in the food and beverage sub-sector with certain criteria in 2018-2021. The techniques of hypothesis testing use multiple regression analysis. The results showed that corporate social responsibility, profitability, and leverage had a positive effect and significant on tax aggressiveness.</p> Trismayarni Elen Dwi Prihatini Selfiani Yulia Mugi Utami Copyright (c) 2024 Trismayarni Elen, Dwi Prihatini, Selfiani, Yulia Mugi Utami https://creativecommons.org/licenses/by-sa/4.0 2024-06-24 2024-06-24 2 3 928 938 10.61990/ijamesc.v2i3.257 VILLAGE FUND MANAGEMENT IN AN EFFORT TO IMPROVE COMMUNITY DEVELOPMENT AND EMPOWERMENT https://ijamesc.com/index.php/go/article/view/245 <p>This research aims to determine the management of village funds as an effort to improve the development and empowerment of the Wates Village community in 2023. It is hoped that the results of this study will be an important guide in understanding the best way to manage Village Funds to improve community development and empowerment in Wates Village. This research is qualitative research that uses a descriptive approach. Village Head, Village Secretary, Head of Finance, Head of Community Welfare, and Community Leaders are selected informants. The author collected data through interviews and direct observations one’s financial management. Data collection techniques include collecting, reducing, conveying, and drawing conclusions. That Permendagri No. 20 of 2018 concerning village financial management has been complied with in terms of planning, implementation, administration, reporting, and accountability. In Wates Village, the physical development program and its implementation have been going well. However, the funds allocated for community empowerment have been reduced, so people who generate income from MSME products are not given entrepreneurship training. As a result, community empowerment programs in 2023 did not achieve the expected level of success. However, the necessary infrastructure development is prioritized in the Wates Village government's development plan and is carried out in a self-managed manner through the desal cash intensive system (PKTD). Thus, income and economic resilience will increase.</p> Sony Setyawan Hepiana Patmarina Copyright (c) 2024 Sony Setyawan, Hepiana Patmarina https://creativecommons.org/licenses/by-sa/4.0 2024-06-24 2024-06-24 2 3 939 949 10.61990/ijamesc.v2i3.245 PROFITABILITY AND TAX AVOIDANCE: THE MODERATING EFFECT OF INDEPENDENT COMMISSIONERS https://ijamesc.com/index.php/go/article/view/266 <p>This research aims to empirically test the effect of profitability on tax avoidance, which independent commissioners moderate. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The sample in this study was determined using a purposive sampling technique, which resulted in 485 observations. The research method used in this research is quantitative. Moderated Regression Analysis (MRA) tests the interaction effect of moderating variables. The research results show that profitability does not affect tax avoidance. Independent Commissioners cannot moderate the relationship between profitability and tax avoidance. The results of this study were unable to confirm agency theory. The limitation of this research is that not all hypotheses are supported. Further research can use measurements and other variables that influence tax avoidance.</p> Azizi Rosida Wahidatul Husnaini Copyright (c) 2024 Azizi Rosida, Wahidatul Husnaini https://creativecommons.org/licenses/by-sa/4.0 2024-06-24 2024-06-24 2 3 950 964 10.61990/ijamesc.v2i3.266 THE INFLUENCE OF BUSINESS CAPITAL AND THE QUALITY OF HUMAN RESOURCES (HR) ON THE PERFORMANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) IN KARANG ANYAR VILLAGE https://ijamesc.com/index.php/go/article/view/246 <p>Evaluation of the results or achievements of a business in achieving its goals and targets is called business performance. During the operation process, MSMEs face obstacles such as limited low human resources and business capital This study aims to examine how the performance of MSMEs in Karanganyar Village is influenced by the quality of human resources that can be found in business. This study uses a quantitative approach, the main data obtained from a questionnaire that will be distributed to 30 respondents and the classical assumption test of multiple linear analysis is aimed at analyzing the data and the results of this study prove that the existence of working capital (X1) does not affect business performance (Y), where the significant value of 0.156 &gt; 0.05, and the quality of human resources (X2) affects the business performance of MSMEs in Karang Anyar Village (Y), where significant values are 0.042 &lt; 0.05.</p> Farhan Aliansyah Hendri Dunan Copyright (c) 2024 Farhan Aliansyah, Hendri Dunan https://creativecommons.org/licenses/by-sa/4.0 2024-06-22 2024-06-22 2 3 965 973 10.61990/ijamesc.v2i3.246 RESILIENCE IN FEMALE OF GEN Z https://ijamesc.com/index.php/go/article/view/260 <p>The purpose of this study was to determine the level of resilience in female who are included in the category of generation Z (Gen-Z) group in Palangkaraya, Central Kalimantan. The research design used descriptive research. The sample in this study amounted to 129 respondents. Data collection techniques using a questionnaire adapted from Connor Davidson (2003). Based on the results of the study it was found that the level of resilience of female gendered Gen Z was categorized into three levels. At the high resilience level of 24%. Then those at the medium resilience level amounted to 59.7% and then at the low resilience level amounted to 16.3%. The results also show that in the resilience aspect, the control and factor aspect is found to have the highest value, while the aspects of trust in one's instinct, positive acceptance and spiritual influences have the lowest value in order. Overall, the results showed that female gendered Gen Z has the ability to adapt and cope with stress but still not maximized.</p> Olivia Winda Ony Panjaitan Copyright (c) 2024 Olivia Winda Ony Panjaitan https://creativecommons.org/licenses/by-sa/4.0 2024-06-25 2024-06-25 2 3 974 979 10.61990/ijamesc.v2i3.260 THE INFLUENCE OF PROMOTION, KOREAN WAVE AND BRAND AMBASSADOR ON THE BUYING INTEREST OF SCARLETT WHITENING PRODUCTS https://ijamesc.com/index.php/go/article/view/247 <p>The following research aims to find out how Promotion, Korean Wave, and Brand Ambassador influence buyers' Buying Interest in Scarlett Whitening Products. The study used quantitative types and primary data. The research sample of 70 respondents was taken from a population of 238 students of the Management Study Program class of 2020 Bandar Lampung University using the slovin formula. The test was performed using Multiple Linear Regression Analysis. Test the quality of the data obtained using Validity Test and Reliability Test. Then Test classical assumptions using normality, multicollinearity, and heteroscedasticity tests. The simultaneous significance test (f), the significance test of individual parameters (t), and the coefficient of determination test (R2) are used to test the hypothesis. The test used SPSS Statistics 29. The results of the analysis found that Promotions and Brand Ambassadors have a positive and significant influence on customer Buying Interest in Scarlett Whitening. And the Korean Wave has a negative and significant influence on customers' Buying Interest in Scarlett Whitening.</p> Nurma Zulia Saputri Farida Efriyanti Copyright (c) 2024 Nurma Zulia Saputri, Farida Efriyanti https://creativecommons.org/licenses/by-sa/4.0 2024-06-25 2024-06-25 2 3 980 988 10.61990/ijamesc.v2i3.247 EFFECTIVENESS OF ONLINE SALES TECHNIQUES VIA LIVE SHOWS: BASED ON ONLINE SHOPPING EXPERIENCE, PRODUCT SUITABILITY AND PURCHASING POWER IN FOLLOWING ONLINE SHOPPING TRENDS https://ijamesc.com/index.php/go/article/view/261 <p>Online shop is an alternative form that can be used by business people to offer products or services to consumers as the number of internet users continues to grow. Sales through live shows are not only available in the Tiktok application, but also in e-commerce and social media such as Shopee, Tokopedia, Facebook, Instagram, Lazada and many others. The purpose of this study is to test and analyse the online shopping experience, product suitability and purchasing power with the effectiveness of online sales techniques via live shows. The research method is quantitative research with data analysis techniques using Partial Least Square (PLS) analysis including outer model analysis, inner model and partial and simultaneous hypothesis testing. The population and sample in this study were residents of sub-districts in Medan Petisah who had characteristics as respondents who used live shows in sales techniques and product offerings as many as 100 respondents. The results of the study obtained online shopping experience with a t-statistic value of 1.987 &gt; 1.66 and p-values 0.048, product suitability with a t-statistic value of 3.951 &gt; 1.66 and p-values 0.000, while in purchasing power has a t-statistic value of 2.276 &gt; 1.66 and p-values 0.023, which means that the variables of online shopping experience, product suitability and purchasing power have a positive and significant effect on the effectiveness of online sales via live shows.</p> David Hamonangan Simamora Hendra Jonathan Sibarani Andreas Alvin Liadi Sari Mariahma Nova Sipayung Copyright (c) 2024 David Hamonangan Simamora, Hendra Jonathan Sibarani, Andreas Alvin Liadi, Sari Mariahma Nova Sipayung https://creativecommons.org/licenses/by-sa/4.0 2024-06-25 2024-06-25 2 3 989 1004 10.61990/ijamesc.v2i3.261 THE RELATIONSHIP BETWEEN SHIFT WORK AND WORKLOAD WITH WORK FATIGUE IN EMPLOYEES OF INDOMARET CONVENIENCE STORE IN BANDAR LAMPUNG https://ijamesc.com/index.php/go/article/view/248 <p>Basically, one of the things that can reduce a person's ability to work and one's immune system to work is fatigue from work. Causes include general fatigue, boredom, intensity, length of physical and mental effort, anxiety or disagreement, and perception of pain. In addition, most workers become exhausted due to unscheduled work schedules, heavy responsibilities, and lack of rest. The study aims to determine the relationship between shift work and work fatigue in Indomaret Minimarket employees and the relationship between workload and work fatigue. The study used a cross-sectional design that is quantitative. Research samples from 35 workers from seven Indomaret Minimarkets in Teluk Betung, Bandar Lampung. Carried out using Purposive Sampling technique. And data analysis using pearson correlation techniques. The results showed that shift work was positively related to work fatigue and workload was positively related to work fatigue.</p> Siti Adawiah Hendri Dunan Copyright (c) 2024 Siti Adawiah, Hendri Dunan https://creativecommons.org/licenses/by-sa/4.0 2024-06-25 2024-06-25 2 3 1005 1014 10.61990/ijamesc.v2i3.248 DETERMINANTS FACTORS OF SKIN CARE PURCHASE DECISIONS AMONG MILLENNIALS AND GEN-Z IN MEDAN CITY https://ijamesc.com/index.php/go/article/view/262 <p>Consumers today are very selective in choosing a cosmetic product until they finally make the decision to buy the product. As we know that beauty products offered are very diverse. Consumers will choose a beauty product besides having good quality, they will also choose a beauty product that is quite famous or has a brand image. The purpose of this study was to test and analyze the effect of brand image, popularity, price on purchasing decisions for skincare products for the millennial’s generation and gen-z in Medan City. This study uses quantitative research methods based on the philosophy of positivism, used to research on certain populations and samples. This study used 100 samples from the Medan Petisah sub-district whose sampling used the cluster random sampling method. Based on the research results obtained that the brand image variable has a t-statistics value of 1.398 &lt; 1.66 and p-value of 0.163, so the brand image has no significant effect on purchasing decisions for skincare products, the brand popularity variable has a t-statistics value of 4.239 &gt; 1.66 and p-value of 0.000, then brand popularity has a positive and significant effect on purchasing decisions for skincare products and the product price variable has a t-statistics value of 2.246 &gt; 1.66 and p-value of 0.025, then the product price has a positive and significant effect on purchasing decisions for skincare products for millennials and gen-z in Medan City.</p> Jennifer Chandra Varissa Hendra Jonathan Sibarani Debora Tambunan Copyright (c) 2024 Jennifer Chandra, Varissa, Hendra Jonathan Sibarani, Debora Tambunan https://creativecommons.org/licenses/by-sa/4.0 2024-06-25 2024-06-25 2 3 1015 1028 10.61990/ijamesc.v2i3.262 BUSINESS STRATEGIES TO INCREASE REVENUE ON CV. AYAM JANGKUNG https://ijamesc.com/index.php/go/article/view/249 <p>With this research, it aims to be able to find out and analyze product strategies in an effort to increase revenue. The formulation of the problem in this study is how to analyze the strategy of the product in an effort to increase revenue. The purpose of this study is to find out and analyze product strategies in an effort to increase revenue. The type of research used is qualitative. The data collection technique used was by observation and interviewing 4 resource persons, namely: Owner, shop head, admin, and courier, The results of research in Ayam Jangkung are using product mix strategies, trademark use strategies, sales force strategies (sales) and mass media selection strategies. For this reason, the author draws conclusions and tries to give suggestions or input that might be useful as consideration for business owners, namely trying to expand the place, implement pricing strategies, develop new products and improve product quality, collaborate with influencers or celebrities to increase promotions to consumers and participate in bazaar events in order to introduce products to consumers.</p> Aditiya Vonny Tiara Copyright (c) 2024 Aditiya, Vonny Tiara https://creativecommons.org/licenses/by-sa/4.0 2024-06-26 2024-06-26 2 3 1029 1040 10.61990/ijamesc.v2i3.249 DIGITAL MARKETING IN ONLINE MARKETING CONCEPT: AD CONTENT SELECTION STRATEGY, AD BUDGETING, AND AD POSTING TIME https://ijamesc.com/index.php/go/article/view/263 <p>Digital marketing is very important to apply in developing a marketing concept that uses an online system by providing an application that supports the process of selling and marketing products. Some of the things that become the assessment of online application users are the advertisements displayed that provide information that supports the needs of the community in general, because not all people are digital savvy and understand the information conveyed from advertisements displayed either through internet media, television, or bill boards. The research objective is to test and analyse the effect of ad content selection strategy, ad budgeting, and ad posting time on the use of digital marketing in the online marketing concept. This study uses a quantitative approach and tests the research hypothesis using smartpls. The research population is respondents who are in Medan - Deli District in 2022, with total population of 192,933 people using the slovin formula, a sample size of 100 respondents is obtained, where the sampling technique uses simple random sampling. The research results obtained that partially the variables of ad content selection strategy, ad budgeting and ad posting time have a positive and significant effect on the use of digital marketing in the concept of online marketing, while simultaneously the variables of ad content selection strategy, ad budgeting, and ad posting time have a positive and significant effect on the use of digital marketing in the concept of online marketing. This proves that the use of digital marketing has a huge impact on marketing and increasing product sales.</p> Justine Frederic David Tenggara Hendra Jonathan Sibarani Aisyah Copyright (c) 2024 Justine, Frederic, David Tenggara, Hendra Jonathan Sibarani, Aisyah https://creativecommons.org/licenses/by-sa/4.0 2024-06-25 2024-06-25 2 3 1041 1057 10.61990/ijamesc.v2i3.263 DETERMINATION OF REPURCHASE INTENTION FOR MSMES IN BANDAR LAMPUNG https://ijamesc.com/index.php/go/article/view/250 <p>Due to intense competition in MSMEs, there are more and more MSME players. This research was conducted to explain how service quality, website quality, reputation, online shop trust affects purchase intent. To collect data, this study used a quantitative approach. With purposive sampling, with a population of 4,446 respondents and a Likert scale. The sample is calculated by the formula slovin 97. Data analysis was carried out with multiple linear tests using SPPS version 26, and hypothesis tests such as t tests and f tests were also carried out. The results showed that the variables of service quality had a positive and significant effect on purchase intent, website quality had a positive and significant effect on purchase intent, reputation did not have a positive and significant effect on purchase intent, online shop confidence had a positive and significant influence on purchase intent.</p> Endang Sulastri Ni Putu Widhia Rahayu Copyright (c) 2023 Endang Sulastri, Ni Putu Widhia Rahayu https://creativecommons.org/licenses/by-sa/4.0 2024-06-22 2024-06-22 2 3 1058 1072 10.61990/ijamesc.v2i3.250 INDONESIAN CULTURAL DIPLOMACY THROUGH THE PA'GELLU DANCE (TORAJA DANCE) IN JAPAN https://ijamesc.com/index.php/go/article/view/259 <p>This research is about diplomacy effort to introduce Tari Toraja in Japan. Tari Toraja is one of the Indonesian cultures that originates from the land of Toraja, one of the regions in South Sulawesi, Indonesia. This dance is fun dance that is usually performed by Toraja people in traditional events or some important events in Toraja. Tari Toraja is one of the steps to introduce Indonesia cultural to Japan and this research aims to know the efforts of Indonesia diplomacy through Tari Toraja held in Japan. This study uses a neorealist perspective, which focuses on the state as the main actor in the international political system. Indonesia wants to introduce Toraja cultural dance in Japan. To describe this research, the author uses the theory of cultural diplomacy. This research is qualitative, this research uses library research technique, where this research with data collection technique from book literature, magazine, newspaper, and visit to internet and other sources. The results of this study indicate that Indonesia made efforts through multi track diplomacy to introduce Tari Toraja cultural in Japan through multi track Government, Non Government and private citizen, with the effort, Indonesia got the response by Japan community well.</p> Wa Ode Rindang Alamiah Copyright (c) 2024 Wa Ode Rindang Alamiah https://creativecommons.org/licenses/by-sa/4.0 2024-06-25 2024-06-25 2 3 1073 1079 10.61990/ijamesc.v2i3.259 FACTORS OF COMPETITIVE ADVANTAGE STRATEGY OF CAFE BUSINESS IN BANDAR LAMPUNG (STUDY ON DOESOEN CAFE BANDAR LAMPUNG) https://ijamesc.com/index.php/go/article/view/253 <p>The purpose of this study is to identify strategic factors that are strengths, weaknesses, opportunities, and threats owned by Café Doesoen in Bandar Lampung. This is used as a basis for formulating internal and external environment analysis to develop appropriate competitive advantage strategies, using SWOT (Strength, Weakness, Opportunities, Threats) analysis techniques. Through analysis using this strategy provides an overview of how Doesoen Cafe can improve its competitiveness in the market segment of Bandar Lampung City. This research contributes to enriching the literature on competitive advantage strategies in the café industry, especially in Bandar Lampung City. In addition, the findings from this study can also provide valuable insights for other café business owners to develop effective strategies in the face of increasingly competitive competition.</p> Marcelina Shinta Wining Putri Herry Goenawan Soedarsa Copyright (c) 2024 Marcelina Shinta Wining Putri, Herry Goenawan Soedarsa https://creativecommons.org/licenses/by-sa/4.0 2024-06-26 2024-06-26 2 3 1080 1089 10.61990/ijamesc.v2i3.253