International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) is an open access, peer-reviewed, and refereed journal published by PT. ZILLZELL MEDIA PRIMA. The main objective of IJAMESC is to provide an intellectual platform for the international scholars. IJAMESC aims to promote interdisciplinary studies in accounting, management, economics and social science and become the leading journal in accounting, management, economics and social science in the world. The journal publishes research papers in the fields of: Accounting: Financial Accounting and Capital Markets, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Social and Environmental Accounting, and Islamic Accounting. Management: 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 Economics: Macroeconomic, Microeconomic, Monetary, International Trade, Development Economic, Country-Specific Studies, Economic Policy Evaluations, and International Comparisons Social Sciences: 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.
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<![CDATA[SYSTEMATIC LITERATURE REVIEW OF ADVANCEMENTS IN CORPORATE BANKRUPTCY PREDICTION ]]>
<![CDATA[Mahmoud Elsayed Mahmoud]]>;
<![CDATA[Taufiq Arifin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.283
<![CDATA[This systematic review examines the evolution of corporate bankruptcy prediction models, synthesizing insights from a wide array of high-quality studies. Statistical methods, notably logit analysis and discriminant analysis, are predominant in bankruptcy prediction, but there is a discernible rise in the adoption of artificial intelligence techniques. Accounting-based methodologies, particularly accrual-based approaches, are prevalent, emphasizing the importance of financial ratios in assessing companies' financial health. By elucidating key trends and methodologies, this review aims to inform future research and enhance the effectiveness of bankruptcy prediction models in corporate finance.]]>
<![CDATA[FRAUD HEXAGON THEORY AND ACADEMIC FRAUD (COMPARATIVE STUDY ON STUDENT OF STIE SUTAATMADJA AND UNIVERSITI ISLAM SELANGOR) ]]>
<![CDATA[Nunung Juliawati]]>;
<![CDATA[Asep Kurniawan]]>;
<![CDATA[Icih]]>;
<![CDATA[Amirah Atiqah Binti Rizal]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.299
<![CDATA[This research aims to determine the difference in perceptions between STIE Sutaatmadja and University Islam Selangor students regarding the fraud hexagon theory (pressure, opportunity, rationalization, ability, arrogance or ego, and collusion) in academic fraud. The methode used in this research is a quantitative method with comparative studies, the sampling technique used in this research is simple random sampling and the sample criteria selected were students from STIE Sutaatmadja and University Islam Selangor. The data collection method used was a questionnaire method in the form of a questionnaire distributed via google form which was analyzed using IBM SPSS Statistic 25. The data analysis technique was the classic assumption test (normality test and homogeneity test) and the independent simple t-test and the men whitney non parametric test. The results of the research show that (1) there is a diffierence in perception regarding the pressure for academic cheating between STIE Sutaatmadja dan University Islam Selangor, there is no different perception regarding the opportunity (2), the rationalization (3), the ability (4), the arrogance (5), Collusion (6) and the academic cheating (7) for academic cheating between STIE Sutaatmadja and University Islam Selangor.]]>
<![CDATA[CLIMATE CHANGE MITIGATION ON INVESTOR REACTION: THROUGH FINANCIAL PERFORMANCE DIGITAL TRANSFORMATION AND BANK PERFORMANCE ]]>
<![CDATA[Siti Nurul Fathimah]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Iin Rosini]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.321
<![CDATA[This study aims to examine climate change mitigation Carbon Emissions Disclosure and Green Investment on Investor Reaction through Financial Performance. This research is classified as associative quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The population in this study were non-financial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. While the sample of this study was determined by purposive sampling method so that 41 sample companies were obtained. The analysis method used is Panel data Model Regression analysis and testing the mediation hypothesis is done by using the Sobel test. The results of this study indicate that Carbon Emissions Disclosure has a significant effect on Investor Reaction, Green Investment has no effect on Investor Reaction, Financial Performance has a significant effect on Investor Reaction, Carbon Emissions Disclosure has no effect on Financial Performance, Green Investment has a significant effect on Financial Performance, Financial Performance is unable to mediate the effect of Carbon Emissions Disclosure on Investor Reaction, and Financial Performance is able to mediate the effect of Green Investment on Investor Reaction.]]>
<![CDATA[THE INFLUENCE OF ASSET EFFICIENCY, FINANCIAL PERFORMANCE, AND FINANCIAL LEVERAGE ON SUSTAINABLE GROWTH RATE THROUGH GOOD CORPORATE GOVERNANCE ]]>
<![CDATA[Rosiati Parapat]]>;
<![CDATA[Endang Ruhiyat]]>;
<![CDATA[Sugiyanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.323
<![CDATA[This study aims to examine the Effect of Asset Efficiency, Financial Performance and Financial Leverage on Sustainable Growth Rate Through Good Corporate Governance. This study is classified as an associative quantitative study. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The population in this study is the Manufacturing Companies in the Consumer Goods Industry Sector listed on the IDX for the 2018-2022 Period. While the sample of this study was determined by the sampling technique used in this study is non-probability sampling, namely purposive sampling so that 20 sample companies were obtained that met the criteria. The analysis method used is Panel Data Model Regression analysis. The results of this study indicate that asset efficiency does not affect the Sustainable Growth Rate (1), financial performance does not affect the Sustainable Growth Rate (2), financial leverage affects the Sustainable Growth Rate (3), asset efficiency affects Good Corporate Governance (4), financial performance affects Good Corporate Governance (5), financial leverage affects Good Corporate Governance (6). Sustainable Growth Rate has an effect on Good Corporate Governance (7), Asset Efficiency does not have a significant effect on the Sustainable Growth Rate variable through the Good Corporate Governance variable (8), Financial Performance does not have a significant effect on the Sustainable Growth Rate variable through the Good Corporate Governance variable (9), Financial Performance does not have a significant effect on the Sustainable Growth Rate variable through the Good Corporate Governance variable (10). Leverage does not have a significant effect on the Sustainable Growth Rate variable through the Good Corporate Governance variable (10).]]>
<![CDATA[DIGITAL TRANSFORMATION AND BANK PERFORMANCE ]]>
<![CDATA[Laras Pratiningsih]]>;
<![CDATA[Nurhastuty Kesuma Wardhani]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.336
<![CDATA[This study aims to investigate the effect of digitalization on bank profitability among Indonesian Banks. The research employs OLS on panel data of 50 banks in Indonesia during the period 2018–2022.The study reveals a positive impact of digitalization on bank profitability. The result is robust to different measures and empirical settings. Not surprisingly, small banks experience lower profitability than their peers. However, digitalization helps improve the profitability of these banks. This study explains the effect by showing that digitalization does not significantly reduce bank cost in terms of cost to income ratio and increases bank non-interest income through diversification into non-traditional products and services. In addition, the current stage of bank digitalization in Indonesia does not reduce banks’ employment costs since it requires staff to support and operate the new system. Practical implications – The research findings are motivations for bankers and policy-makers in designing appropriate strategies toward digitalization. Investors can also consider highly digitalized banks as valuable investments. This research extends the current literature on the relationship between digitalization and bank profitability, with a focus on commercial banks in Indonesia. Given the high involvement of the government and the dominance of several large banks in the banking system, the study also explores whether the effect of digitalization on bank profitability varies with the bank’s size. Last but not least, the channels in which digitalization affects bank profitability are also examined.]]>
<![CDATA[MANAGERIAL OWNERSHIP MODERATING SUSTAINABILITY REPORTING AND PHILANTHROPY DISCLOSURE ON FIRM VALUE ]]>
<![CDATA[Wulan Nurdiana Sari]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Iin Rosini]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.337
<![CDATA[The purpose of this study is to obtain empirical evidence regarding Managerial Ownership Moderating Sustainability Reporting and Philanthropy Disclosure on Firm Value. This study uses purposive sampling to determine the sample, with 62 companies as samples and a 3-year observation period from 2020 to 2022, resulting in 186 observational data points. The research data was obtained through the official websites of the Indonesia Stock Exchange and the respective companies' websites. Data analysis was conducted using E-Views with panel data regression analysis using the Fixed Effect Model. The research findings indicate that Sustainability Reporting affects company value, Philanthropy Disclosure has a negative impact on company value, Managerial Ownership does not moderate the relationship between Sustainability Reporting and company value, and Managerial ownership moderates the relationship between philanthropy disclosure and firm value.]]>
<![CDATA[EXAMINING GREEN ACCOUNTING PRACTICES BASED ON SPIRITUALITY AND LOCAL WISDOM: AN ETHNOMETHODOLOGICAL STUDY ]]>
<![CDATA[Luh Gede Arieska Dianthy]]>;
<![CDATA[Endang Ruhiyat]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.340
<![CDATA[This study examines the implementation of the Green Hotel concept based on Tri Hita Karana at Swarga Suites Berawa, Bali, focusing on Parahyangan, Pawongan, and Pabelasan aspects. The Green Hotel approach seeks to mitigate the hospitality industry's environmental impact through resource efficiency, waste management, and nature conservation. Grounded in Balinese philosophy, Tri Hita Karana integrates environmental, spiritual, and social harmony in interactions with employees, guests, and the local community. Using a qualitative ethnomethodology approach, data were gathered through interviews, observations, and documentation to analyze the concept's application and its impact on financial performance. Results indicate successful implementation, including prayer facilities, preservation of Balinese traditions, and eco-friendly practices. Financially, the hotel showed improvements in liquidity, profitability, and solvency, despite a decline in the Total Asset Turnover Ratio due to long-term investments in green technology. This study underscores the role of Tri Hita Karana in promoting sustainability and highlights its financial benefits, positioning Swarga Suites Berawa as a model for eco-friendly hospitality.]]>
<![CDATA[STAKEHOLDER PRESSURE MODERATES ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE ON FIRM PERFORMANCE ]]>
<![CDATA[David Parningotan Gultom]]>;
<![CDATA[Iin Rosini]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.341
<![CDATA[This research aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on the performance of mining companies, moderated by stakeholder pressure. The research data was obtained from 72 mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The analysis techniques used are panel data regression and moderated panel data regression. The results of the study show that environmental and governance disclosure positively affects the performance of mining companies. This means that the higher the quality of environmental and governance disclosure, the better the company's performance. However, social disclosure does not show a significant effect on company performance. The findings of this study also indicate that stakeholder pressure does not moderate the relationship between Environmental, Social, and Governance (ESG) disclosure and the performance of mining companies. This means that the pressure from stakeholders is not sufficient to strengthen or weaken the relationship between Environmental, Social, and Governance (ESG) disclosure and company performance. The results of this research provide important implications for mining companies, investors, and regulators. For mining companies, it is important to improve the quality of environmental and governance disclosure to enhance company performance. For investors, it is important to consider Environmental, Social, and Governance (ESG) disclosure in investment decision-making. For regulators, it is important to strengthen regulations related to Environmental, Social, and Governance (ESG) disclosure and increase oversight of mining companies.]]>
<![CDATA[STAKEHOLDER PRESSURE MODERATES INDUSTRY TYPE AND EDUCATION BACKGROUND OF THE BOARD ON SUSTAINABILITY REPORTING ]]>
<![CDATA[Widya Ningsih]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Iin Rosini]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.345
<![CDATA[The purpose this research is to obtain empirical evidence regarding Stakeholder Pressure Moderating Industry Type and Educational Background of the Board on Sustainability Reporting. This research used a purposive sampling method in determining the sample with 33 companies as samples and a 5 year observation period from 2018 to 2022 so that 165 observation data were obtained. Research data was obtained through the official website of the Indonesian stock exchange and the websites of each company. Data analysis used E-Views 10 with Common Effect Model panel data regression analysis. The results of the research show that Industry Type has a negative effect on Sustainability Reporting, Educational Background of the Board has no effect on Sustainability Reporting, Stakeholder Pressure moderates the relationship between Industry Type and Sustainability Reporting, and Stakeholder Pressure moderate the relationship between Educational Background of The Board and Sustainability Reporting.]]>
<![CDATA[THE EFFECT OF OPERATING CYCLE AND DEFAULT RISK ON PROFIT QUALITY WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE ]]>
<![CDATA[Yayah Syahriyah]]>;
<![CDATA[Iin Rosini]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.346
<![CDATA[This study aims to examine the influence of operating cycle and default risk on profit quality with good corporate governance as a moderator. The research method used is an associative quantitative method. The data used in this study is panel data, which is a combination of time series data and cross section data. The population in this study is companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2023. The determination of samples by purposive sampling technique was obtained from 16 companies with 80 observation data. The analysis technique and hypothesis testing were carried out by panel data regression analysis through EViews ver-12. Based on the results of the T test, it is known that the operating cycle has a significant effect on the quality of profits. On the other hand, default risk has no effect on the quality of profits. Meanwhile, good corporate governance cannot moderate the influence of operating cycle variables and default risk variables on profit quality.]]>
