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[ARTIFICIAL INTELLIGENCE AND ITS ROLE IN HUMAN RESOURCES MANAGEMENT ]]>
<![CDATA[Hasan Fadhil AL-Thabhawee]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.353
<![CDATA[This study reveals the definition of human resource management by examining definitions proposed by various theorists and attempting to arrive at new definitions. Previous studies have identified several benefits that can be achieved through the use of human resource management within an organization. In this study, partial least squares structural equation modeling (PLS-SEM) was used in statistical software (Smart PLS, version 4.0.8.9) to analyze data and measure the role of artificial intelligence in human resource management at Najaf International Airport, serving 120 employees. The results of this study showed that artificial intelligence plays a role in human resource management at Najaf International Airport. The study’s key recommendations include linking employee incentives for this new technological skill (artificial intelligence) with employee learning if Najaf International Airport aims to enhance the adoption of new working methods.]]>
<![CDATA[DETERMINANTS OF CLOUD-BASED ACCOUNTING ADOPTION: INSIGHTS FROM ACCOUNTING PROFESSIONALS IN SRI LANKA ]]>
<![CDATA[Bandara, K.G.Dhammika B. Katupulla]]>;
<![CDATA[B.A.N.Krishantha]]>;
<![CDATA[C.G.Kothalawala]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.363
<![CDATA[Cloud-based accounting adoption among accounting professionals in Sri Lanka is influenced by various factors, as explored in this study. With the evolution of technology in the accounting profession, cloud accounting offers significant advantages, including cost savings, scalability, and real-time access to financial data. This research, based on a sample of 100 accounting professionals, employed multiple regression analysis to examine the impact of these determinants on cloud-based accounting adoption. The findings reveal that factors such as IT capability, compatibility, perceived value, relative advantage, top management support, and competitive pressure significantly drive cloud-based accounting adoption in Sri Lanka. Conversely, factors like the innovativeness of senior executives, IT infrastructure, and perceived cost do not show significant effects. These results underscore the importance of aligning technology with organizational needs, highlighting the need for user-friendly interfaces, comprehensive training, and effective marketing strategies to promote adoption. Based on these findings, recommendations are provided to encourage cloud-based accounting adoption, including enhancing compatibility, mitigating complexity, promoting perceived value and relative advantage, leveraging top management support, and capitalizing on competitive pressure.]]>
<![CDATA[IMPLEMENTATION CHALLENGES AND IMPACTS OF IFRS S1 AND IFRS S2 ON SUSTAINABILITY REPORTING QUALITY: A SYSTEMATIC REVIEW OF THE MINING INDUSTRY (2022-2024) ]]>
<![CDATA[Gilang Surya Pratama]]>;
<![CDATA[Kornelia Serafina]]>;
<![CDATA[Inviolata Dua Sareng]]>;
<![CDATA[Yanuar Ramadhan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.449
<![CDATA[The introduction of IFRS S1 and IFRS S2 represents a pivotal shift in sustainability reporting, especially in the mining sector. This study systematically reviews the challenges and impacts of these standards on reporting quality from 2022 to 2024. It highlights that larger mining companies have shown progress in aligning their reports with the new standards, whereas medium and smaller enterprises face barriers like resource constraints and technical limitations. The findings indicate improvements in governance and risk management, driven by the comprehensive disclosure requirements of the standards. However, significant gaps persist, particularly in quantitative metrics such as scope 3 emissions reporting. The implementation costs are substantial but are offset by enhanced market valuations and stakeholder trust for companies that comply effectively. To address these challenges, companies must adopt advanced technologies, strengthen their governance frameworks, and foster stakeholder collaboration. This study emphasizes the need for industry-specific implementation guidelines and capacity-building initiatives, particularly in emerging markets, to achieve widespread compliance and uniform reporting quality.]]>
<![CDATA[ANALYSIS OF MATHEMATICAL LITERACY AND CREATIVITY: IMPLEMENTATION OF HABITS OF MIND AND SELF ESTEEM STRATEGIES IN STUDENTS ]]>
<![CDATA[Maharani Fitriana]]>;
<![CDATA[Achi Rinaldi]]>;
<![CDATA[Siti Ulfa Nabila]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.364
<![CDATA[The purpose of this study is to determine the influence of MHM learning strategies on mathematical literacy and mathematical creative thinking reviewed from the self-esteem of students at SMP Negeri 5 Bandar Lampung in grade VIII. This study uses the analysis of the two-way manova test with the level of. In the results of the manova test, the score for the mathematical literacy test was obtained so that it was rejected, it can be interpreted that there is a significant influence between MHM and conventional learning strategies, in the creative thinking test it has a value so it is rejected, which means that there is a significant influence between MHM and conventional learning strategies. In self-esteem and literacy, there is a significant influence because of value, namely, while self-esteem with creative thinking has a value which is rejected can be interpreted as a significant influence. When viewed simultaneously, there is a significant influence between the mathematical literacy test and mathematical creative thinking with the value and which of the value is rejected.]]>
<![CDATA[THE ROLE OF ORGANIZATIONAL LEADERS IN ENCOURAGING TRANSPARENCY AND BUILDING AN ANTI-CORRUPTION CULTURE ON CAMPUS ]]>
<![CDATA[Dhea Fadilla]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.372
<![CDATA[Corruption is one of the biggest challenges facing organizations in various sectors. Transparency is considered an important principle in preventing corruption. This research aims to determine the role of leaders in encouraging transparency and the strategies used to prevent corruption in organizations. By using a qualitative approach through interviews, this research found that ethical and open leadership can increase a culture of transparency in the work environment. Leaders act as role models in obeying regulations, enforcing anti-corruption policies, and establishing effective monitoring systems. In addition, good leadership has a positive impact in motivating organizational members to behave ethically and report suspected violations. This research suggests the importance of leadership training that focuses on integrity and transparency to create a corruption-free organizational environment.]]>
<![CDATA[THE INFLUENCE OF FUNDING AND RESEARCH AND DEVELOPMENT DECISIONS ON THE VALUE OF COMPANIES WITH PROFIT GROWTH AS MODERATION ]]>
<![CDATA[Yusuf Hendrawan]]>;
<![CDATA[Endang Ruhiyat]]>;
<![CDATA[Suripto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.384
<![CDATA[This study aims to obtain empirical evidence of the influence of Funding Decisions and Research and Development on Company Value with Profit Growth as a moderation. This type of research is quantitative associative. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2019-2023. The determination of samples by purposive sampling technique was obtained from 78 companies with 390 observation data. The analysis technique and hypothesis testing were carried out by panel data regression analysis through eviews ver-12. Based on the t-test, it is known that the variables of funding decisions affect the value of the company and research and development do not affect the value of the company. Meanwhile, profit growth can moderate the influence of funding decision variables on company value and profit growth cannot moderate the influence of research and development on company value.]]>
<![CDATA[THE EFFECT OF PERFORMANCE APPRAISAL AND ORGANIZATIONAL CULTURE ON PROMOTION OPPORTUNITIES FOR OUTSTANDING EMPLOYEES ]]>
<![CDATA[Yenny Oktaviani]]>;
<![CDATA[Putri Handayani]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.425
<![CDATA[Employee promotion plays a crucial role in career development and organizational success. Two primary factors influencing promotion opportunities are performance appraisal and organizational culture. Performance appraisal serves as a systematic process for evaluating employee contributions, while organizational culture shapes how these evaluations translate into promotion decisions. This study aims to examine the relationship between these factors and their impact on career advancement for outstanding employees. Using qualitative methods, this research investigates how appraisal systems and workplace culture interact to create or hinder promotion opportunities. The results suggest that transparent, merit-based performance appraisal systems, coupled with a supportive organizational culture, significantly enhance promotion prospects for top-performing employees. Organizations that foster fairness, clear evaluation criteria, and growth-oriented cultures are more likely to retain and advance high-potential talent.]]>
<![CDATA[SHARE OFFERING PERCENTAGE MODERATES THE RELATIONSHIP BETWEEN UNDERWRITER'S REPUTATION, LEVERAGE AND AUDITOR'S REPUTATION WITH UNDERPRISING ]]>
<![CDATA[Erly Nur Awalia]]>;
<![CDATA[Sugiyanto]]>;
<![CDATA[Endang Ruhiyat]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.426
<![CDATA[Underpricing is formed by a condition where on average the initial share price is lower than the share price in the secondary market. The aim of this research is to test and analyze the influence of underwriter reputation, leverage and auditor reputation on the occurrence of underpricing moderated by the share offering percentage. The type of data used is secondary data from companies conducting an IPO on the Indonesian Stock Exchange. The population of this research are companies that experienced underpricing during their initial public offering. The sample for this research was taken using a purposive sampling technique, resulting in sample data of 169 companies. The analytical methods used are statistical analysis, classical assumption testing, hypothesis testing, and moderating regression analysis assisted by the EViews12 program. The results of this study show that underwriter reputation, leverage, auditor reputation have effect on underpricing, the share offering percentage moderate underwriter reputation, leverage, auditor reputation and underpricing.]]>
<![CDATA[THE EFFECT OF FACILITIES ON CUSTOMER SATISFACTION AT SATRIA FUTSAL NATAR DISTRICT ]]>
<![CDATA[Miranda Ariyanti]]>;
<![CDATA[Vonny Tiara Narundana]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.427
<![CDATA[This study aims to find out about the significant influence of facilities on customer satisfaction. The researcher implemented a quantitative type method with 200 populations and 133 samples obtained through the Purposive Sampling Technique. The researcher used a simple linear regression test using a hypothesis test, namely the t-test. This research results in a positive influence of facilities on customer satisfaction. Furthermore, with the overall influence of facilities on customer satisfaction, which is 68% while the remaining 32% is influenced by other variables. If the service business, especially Satria Futsal, pays attention to both the completeness and comfort of the facilities directly and indirectly, then this can cause a sense of satisfaction from customers.]]>
<![CDATA[TAX MINIMIZATION MODERATING DETERMINANT TRANSFER PRICING IN ENERGY SECTOR COMPANIES INDONESIA ]]>
<![CDATA[Rizky Dwi Kemal]]>;
<![CDATA[Kustiyani, Siska Aura]]>;
<![CDATA[Cahyani, Rahayu Nur]]>;
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Zulaecha, Hesty Erviani]]>;
<![CDATA[Rachmania, Dewi]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.428
<![CDATA[The objective of this study is to examine and compare the various factors that influence transfer pricing decisions, with a particular emphasis on bonus schemes and loan contracts. It further explores the impact of tax reduction strategies on these factors within energy sector firms listed on the Indonesia Stock Exchange (IDX) between 2017 and 2023. The study's sample, consisting of 83 energy sector companies listed on the IDX, was selected using purposive sampling. Based on specific criteria, 49 data points and 7 energy-related firms were chosen as representatives for the analysis. The primary analytical technique applied in this study is moderated regression analysis. The findings indicate that transfer pricing strategies are significantly influenced by loan agreements and compensation schemes. However, tunneling incentives appear to have no substantial impact on transfer pricing decisions. Additionally, the moderating effect of tax minimization strengthens the relationship between loan agreements and transfer pricing. On the other hand, tax minimization seems to have minimal effect on the connection between transfer pricing, bonus plans, and tunneling incentives.]]>
