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[THE EFFECT OF INTEREST RATES CHARGES ON ECONOMIC GROWTH IN TANZANIA, A CASE OF ILALA MUNICIPAL ]]>
<![CDATA[Halipha Iddy Mnunka]]>;
<![CDATA[Masese Fred]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i2.388
<![CDATA[Globally, interest rates have fallen to extreme lows in advanced economies and are expected to remain low. At the same time, market concentration, corporate profits and profit markups are constantly increasing. Additionally, the productivity gap between leaders and followers within the same industry has widened. The study aimed to investigate the effect of interest rates charges on economic growth in Tanzania. The study adopted case study research design with quantitative approach. The study adopted probability sampling procedure. The study used Slovenes formula to obtain sample size of 378 from target population of 6893 respondents. The study used questionnaire to obtain data needed. The finding of the study indicates that interest rate led to increase price of commodities in the market indicates that, Changes in interest rates can also affect the broader economy, influencing consumer behavior and demand for commodities. Higher rates can slow economic growth, leading to reduced demand for certain commodities. Also, interest rates affect currency values. Higher rates can lead to a stronger domestic currency... The study concluded that higher interest rates can drive up commodity prices and influence consumer behavior, potentially slowing economic growth and reducing demand for certain goods. This demonstrates that fluctuations in interest rates have broader implications for the economy. Also, increased interest rates can strengthen the domestic currency, but this appreciation may make commodities more expensive for foreign buyers, further complicating demand dynamics.]]>
<![CDATA[ENHANCING ACCOUNTING RESEARCH: HOW ARTIFICIAL INTELLIGENCE CHANGES THE GAME? ]]>
<![CDATA[Hamzah N. Al-Jumaili]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i2.393
<![CDATA[This study explores artificial intelligence technology in the scientific research environment, as the researcher seeks to demonstrate the impact of artificial intelligence technology on the quality of scientific research within the framework of accounting sciences in the context of multiple countries represented by (Iraq, Egypt, Saudi Arabia, Jordan, Spain, Australia, Malaysia). The questionnaire tool was used to obtain an answer to a set of paragraphs related to the research variables represented by the dimensions of artificial intelligence and the quality of scientific research. 863 answers were obtained from the countries under study, and these data were subjected to statistical analysis using the SPSS-25 program. The conclusion was reached that artificial intelligence negatively affects the quality of scientific research within the framework of accounting sciences. The partial effects between the research variables and factors can be viewed in the results that were explored in the study. A set of detailed results related to the practices of using artificial intelligence in countries were reached, as we concluded that researchers tend to use artificial intelligence at a low level and may reach a moderate level, which gives an impression about the trend of current practices towards introducing innovative technologies in preparing scientific research in the field of accounting, as technology is used to enhance efficiency and improve results without full reliance on it. However, there is still a general reluctance to fully rely on artificial intelligence in the field of accounting sciences. Despite the potential benefits of the technology, such as increased efficiency and big data analysis, concerns about accuracy, deep understanding, and ethics hinder the general acceptance of full adoption; our study found that Saudi Arabia and Australia have a high level of practices of using artificial intelligence in a large part of the research preparation process. While in countries such as Iraq and Egypt, our results recorded the lowest use of this technology in the field of scientific research in accounting sciences.]]>
<![CDATA[RETAINED EARNINGS AND FINANCIAL PERFORMANCE OF QUOTED FIRMS IN NIGERIA: AN EMPIRICAL ANALYSIS ]]>
<![CDATA[Ogunmakin Adeduro Adesola]]>;
<![CDATA[Bamidele Vincent Olawale]]>;
<![CDATA[Ogundipe Francis Bamidele]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i2.444
<![CDATA[This study examines the impact of retained earnings on the financial performance of listed manufacturing companies in Nigeria. An ex post facto research design was utilized, employing panel data derived from the annual reports of ten (10) companies within conglomerates and consumer goods sectors over a five (5) year period (2019-2023). The research population consists of all 153 manufacturing enterprises listed in the Nigerian Exchange Group as of December 31, 2023. Purposive sampling technique was utilized to determine our sample size. This study utilized descriptive and inferential analysis methods. The descriptive analysis indicated that all variables are normally distributed and suitable for this investigation. Conversely, the inferential analytic methods utilized include Pearson’s correlation analysis, Granger causality analysis, and panel fully modified least squares (FMOLS). The Granger causality test indicates a directional causal link among ROA, RE, and FZ. The outcome demonstrates a directional causal relationship between RE and ROA, with a p-value of 0.5131. The results indicate that ROA does not predict the future value of RE, with a p-value of 0.7431, which exceeds 0.05. The study also reveals a directional causal link between FZ and ROA with a p-value of 0.9019. The findings also suggest that ROA does not forecast the future value of FZ at a p-value of 0.4629, which is greater than 0.05. Furthermore, the data reveals a directional causal link between FZ and RE with a p-value of 0.9571. However, the findings reveal that RE considerably enhances the prediction of the future value of FZ at a p-value of 0.0160, which is less than 0.05. The outcome of the Panel Fully Modified Least Square (FMOLS) shows that retained earnings have no significant link with the return on assets of the quoted firms, with RE having a coefficient of -0.095 and a t-statistic of -0.574 with a p-value of 0.570, which is greater than the 5% threshold of significance. Furthermore, the result of the Kao integration test shows a p-value of 0.2791 for the Kao residual cointegration test, which is greater than 0.05. The study concludes that there is no significant relationship between retained earnings and the financial performance of the quoted firms.]]>
<![CDATA[THE EFFECT OF SUSTAINABILITY ACCOUNTING ON FINANCIAL PERFORMANCE WITH TRANSPARENCY AS A MODERATOR ]]>
<![CDATA[Charly Manurung]]>;
<![CDATA[Endang Ruhiyat]]>;
<![CDATA[Suripto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i2.475
<![CDATA[This study was conducted to see the influence of sustainable accounting on the financial performance of companies with transparency as a moderator in financial sector companies listed on the Indonesia Stock Exchange from 2020 – 2022. This study uses secondary data with a sample of 129 companies selected by the purposive sampling selection method. The analysis used in this study is a panel data regression test using the EViews 12 program. The results of this study show that sustainable accounting has an effect on the company's financial performance as measured by ROE (Return On Equity) but does not affect ROA (Return On Assets) and ROI (Return On Investment) and transparency moderates the relationship between sustainability accounting and ROE and ROI but transparency does not moderate the relationship between sustainability accounting and ROA.]]>
<![CDATA[DOES EMOTION MEDIATE THE EFFECT OF ETHICAL AWARENESS AND PERCEIVED SERIOUSNESS OF WRONGDOING ON THE PEER REPORTING INTENTION? ]]>
<![CDATA[Dhiannisa Wahyu Putri]]>;
<![CDATA[Andrey Hasiholan Pulungan]]>;
<![CDATA[Meiliyah Ariani]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i2.468
<![CDATA[Academic misconduct is a widespread issue that educational institutions encounter worldwide. The potential harm caused by academic misconduct encourages education-al institutions to attempt to prevent and eliminate it, for instance, through promoting peer reporting. This study investigates the role of emotions in mediating the relationship between ethical awareness and perceived seriousness of wrongdoing on the peer's intention to report academic misconduct. A survey was sent online to students at four universities in Indonesia and Hungary from December 2022 until February 2023. One hundred sixty-five responses were analyzed by using SMART PLS 4. Findings indicate that students who are ethically aware are likely to disclose academic misconduct committed by their friends (β = 0.443, p =.000). Emotional responses also influenced students’ ethical awareness to report academic misconduct (β = 0.269, p = 0.009). In contrast, our study found that students will not report academic mis-conduct, regardless of students' emotions despite the seriousness of wrongdoing (β = -0.046, p = 0.164). By acknowledging the impact of emotions on variable relation-ships, students can develop a better understanding of the cognitive and affective fac-tors involved in ethical decision-making. This understanding can then be leveraged by educational institutions to promote effective ways of fostering ethical behavior.]]>
<![CDATA[THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL, GREEN INNOVATION, AND CARBON EMISSIONS DISCLOSURE ON FIRM VALUE WITH ENVIRONMENTAL PERFORMANCE AS A MODERATING VARIABLE ]]>
<![CDATA[Marjuki]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i2.471
<![CDATA[This research aims to investigate the impact of green intellectual capital, green innovation, and carbon emissions disclosure on firm value, and to explore whether environmental performance moderates this relationship. Using a sample of 156 data points from 52 energy and transportation companies’ observation the period trend 2023, the study employs panel data regression and moderated regression analysis to test the hypotheses. The findings reveal that green innovation has a positive influence on firm value. However, green intellectual capital and carbon emissions disclosure do not significantly impact firm value. Moreover, while environmental performance moderates the relationship between green intellectual capital and green innovation and firm value, it does not moderate the relationship between carbon emissions disclosure and firm value.]]>
<![CDATA[THE EFFECT OF CAPITAL STRUCTURE, FIXED ASSET INTENSITY AND COMPANY SIZE ON CORPORATE INCOME TAX PAYABLE ]]>
<![CDATA[Siti Khurotul Aini]]>;
<![CDATA[Dwi Septiani]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i2.472
<![CDATA[This study aims to analyze the influence of capital structure, fixed asset intensity, and company size on corporate income tax payable in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2023 period. The method used is a quantitative method with secondary data from the financial statements of consumer non-cyclicals sector companies listed on the IDX in the period. This study applied a purposive sampling technique, which resulted in 31 companies over six years with a total of 186 observations. The data was analyzed using EViews 12 software. The results of the study show that: (1) Capital structure, fixed asset intensity, and company size simultaneously affect the income tax of payable entities; (2) Capital structure affects the income tax of the payable entity; (3) The intensity of fixed assets has no effect on the income tax of the payable entity; (4) The size of the company affects the income tax of the payable entity.]]>
<![CDATA[STUDENTS' MATHEMATICAL CREATIVE THINKING ABILITY THROUGH GAMIFICATION-BASED CRBL LEARNING MODEL BASED ON DIFFERENCES IN LEARNING STYLES ]]>
<![CDATA[Ana Nikmatu Rahmah]]>;
<![CDATA[Bambang Sri Anggoro]]>;
<![CDATA[Abi Fadila]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i2.473
<![CDATA[This study aims to determine the influence of the gamification-based Creative Responsibility Based Learning (CRBL) learning model on students' mathematical creative thinking skills based on differences in learning styles. This study uses a quantitative approach with the type of research, namely quasi-experimental design and the design used, namely posttest only control group design. The population of this study is all grade VIII students of MTs Al-Hikmah Bandar Lampung for the 2024/2025 school year. The sampling technique uses cluster random sampling. The samples taken were three classes with experimental class 1 using the gamification-based CRBL learning model, experimental class 2 using the CRBL learning model and control class using the direct instruction learning model. The data collection technique uses tests and questionnaires. The hypothesis test uses a two-way anova test with the prerequisite tests, namely the normality and homogeneity test and the double comparison test using the scheffe test. The results of this study are that there is an influence of the gamification-based CRBL learning model on students' mathematical creative thinking ability, there is no influence of student learning style on students' mathematical creative thinking ability, and there is no interaction between the CRBL learning model and students' learning style on mathematical creative thinking ability.]]>
<![CDATA[ENVIRONMENTAL DISCLOSURE AND FIRM VALUE: THE MODERATING ROLE OF BOARD SIZE ]]>
<![CDATA[Tutik Arniati]]>;
<![CDATA[Muslichah Muslichah]]>;
<![CDATA[Nunung Nurastuti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i2.474
<![CDATA[This study aims to examine the impact of environmental disclosure on firm value, with board size serving as a moderating variable. The study population comprises state-owned Enterprises (SOEs) listed on the Indonesian Stock Exchange from 2019 to 2023. A sample of 14 SOEs was acquired through purposeful sampling. The research findings indicate that environmental disclosure does not influence business value, and board size does not alter the link between these two factors. Despite the study's findings indicating that direct and moderating impacts are insignificant, this does not imply that environmental disclosure lacks importance. Organizations must enhance transparency and the execution of sustainability policies to generate enduring value. The government and regulators may contemplate more robust policies that connect environmental performance with economic incentives, so enhancing the market's appreciation of environmental disclosure and augmenting corporate value.]]>
<![CDATA[THE URGENCY OF CATEGORISING KRATOM PLANTS INTO CLASS I NARCOTICS ACCORDING TO LAW NUMBER 35 OF 2009 CONCERNING NARCOTICS ]]>
<![CDATA[Abdul Kadir]]>;
<![CDATA[Muhammad Rifqi Ramadhan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i2.477
<![CDATA[The research entitled ‘The Urgency of Categorising Kratom Plants into Class I Narcotics According to Law Number 35 of 2009 concerning Narcotics’ with the formulation of the problem, namely the urgency of kratom plants for the Indonesian government so that they must be immediately categorised into class I and the efforts that must be taken for the Indonesian government in filling the legal vacuum due to kratom plants according to Law Number 35 of 2009 concerning Narcotics. The method used in this research is an empirical normative research method that refers to identifying the implementation of laws or rules in society, as well as in business entities with a benchmark from the law. This research uses the theoretical framework of Law Enforcement by Sudarto. The results of this thesis research are to analyse the urgency of the kratom plant for the Indonesian government based on its side effects and potential for abuse as a narcotic and to identify the prevention of the spread and abuse of the kratom plant as a narcotic by the Indonesian Government based on Law Number 35 of 2009 concerning Narcotics.]]>
