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 INFLUENCE OF GREEN INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE: THE ROLE OF COMPETITIVE ADVANTAGE AS AN INTERVENING VARIABLE ]]>
<![CDATA[Muhammad Sodri Alamsyah]]>;
<![CDATA[Windu Mulyasari]]>
<![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.v3i2.478
<![CDATA[This study was conducted to examine the influence of Green Intellectual Capital (GIC) which is dimensioned into Green Human Capital (GHC), Green Structural Capital (GSC) and Green Relational Capital (GRC) on financial performance with competitive advantage as an intervening variable. The sample used in this study amounted to 201 data in the 2021-2023 observation year in energy sector companies listed on the Indonesia Stock Exchange as the research population. This study uses a quantitative method with data obtained from the official website of the Indonesia Stock Exchange. The research model uses regression analysis panel data with the best model chosen being the Random Effect Model (REM) and the mediating variable is tested with a sobel test using a sobel test calculator. From the tests carried out, the results of the study show that green human capital and green relational capital have a positive and significant effect on financial performance. Meanwhile, green structuralism has a negative and significant influence on financial performance. The competitive advantage in this study cannot mediate the relationship between green human capital, green structural capital and green relational capital and financial performance.]]>
<![CDATA[THE IMPORTANT ROLE OF WORK-LIFE BALANCE AND JOB INSECURITY IN EMPLOYEE JOB SATISFACTION TO REDUCE TURNOVER INTENTION ]]>
<![CDATA[Wachyu Hari Haji]]>;
<![CDATA[Zulhawati]]>;
<![CDATA[Ariani, Meiliyah]]>;
<![CDATA[Islamiah Kamil]]>
<![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.v3i2.479
<![CDATA[Turnover intention is something that is avoided by a company, because the turnover phenomenon has a negative impact on every company. This study aims to determine the important role of work-life balance and job insecurity in employee job satisfaction to reduce turnover intention at PT Bhinneka Cipta Lestari in West Jakarta. The type of data in this study is quantitative data. The source used is primary data. The population and sample in this study are all employees who work at PT Bhinneka Cipta Lestari in West Jakarta with a total of 71 employees. This study uses a saturated sampling technique, where the entire population is used as a research sample. The sampling technique used for sampling is non-probability. The data collection method uses a questionnaire that aims to find out the opinions of respondents regarding the important role of work-life balance and job insecurity in employee job satisfaction to reduce turnover intention. The data analysis in this study used multiple linear regression using validity test, reliability test, multiple linear regression analysis test and t hypothesis test and determination coefficient test with the SPSS 27 For Windows statistical application program. The results showed that partially work-life balance had a negative and insignificant effect on turnover intention, job insecurity had a negative and insignificant effect on turnover intention, and job satisfaction had a significant positive effect on employee turnover intention. It is important for companies to always implement work-life balance and provide a sense of security at work so that it creates a sense of satisfaction in employees. This can certainly minimize the occurrence of turnover intention.]]>
<![CDATA[THE EFFECT OF RETURN ON ASSET (ROA) AND NET PROFIT MARGIN (NPM) ON PROFIT GROWTH IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2021-2023 PERIOD ]]>
<![CDATA[Sanju Imanuel Silaen]]>;
<![CDATA[Herlin Munthe]]>;
<![CDATA[Maduma Sari Sagala]]>
<![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.v3i2.481
<![CDATA[The purpose of this study is to assess how Return on Assets (ROA) and Net Profit Margin (NPM) affect profit growth. A quantitative method was used in conducting this study, with a focus on secondary data collection. The research population includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2021 to 2023. A total of 126 companies were selected as samples, and the list of these companies can be accessed through the official IDX website at www.idx.co.id. The data were processed and analyzed using SPSS version 23, applying multiple linear regression analysis techniques to determine the effect of ROA and NPM on profit growth. The results of the analysis indicate that individually, both ROA and NPM do not have a statistically significant effect on profit growth. However, when the variables are examined simultaneously, the study finds that they have a significant combined influence on the increase in company revenue, suggesting the importance of analyzing financial indicators together rather than in isolation.]]>
<![CDATA[THE INFLUENCE OF WORK ENVIRONMENT, REST QUALITY, AND FINANCIAL COMPENSATION ON FLIGHT ATTENDANT PERFORMANCE AT PT. CITILINK INDONESIA ]]>
<![CDATA[Gilang Maylida]]>;
<![CDATA[Rd Roro Anggraini Soemadi]]>
<![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.v3i2.484
<![CDATA[Flight attendant play a crucial role in the service of the airline industry. The aim of this present study is to determine the influence of work environment, rest quality, and financial compensation on employee performance. The data analysis method used multiple linear regression with direction variables partially and simultaneously, quantitative causal as a trust with descriptive approach which makes the result of this study clearly acceptable. This study uses SPSS version 25. The research sample is 87 flight Attendants at PT Citilink Indonesia as respondents. Sampling using random sampling technique using questionnaires instrument to collect data. The results showed that: 1). Work environment gives no significant effect toward flight attendant performance, 2) Rest quality has a positive and significant effect toward flight attendant performance, 3) Financial compensation has a positive and significant effect toward flight attendant performance, and 4) Work environment, rest quality, and financial compensation simultaneously had effects toward flight attendant performance of PT Citilink Indonesia.]]>
<![CDATA[MODERATION PERCEIVED SOCIAL RELATEDNESS IN THE INFLUENCE OF BRAND TRUST ON SOCIAL MEDIA BRAND ENGAGEMENT ]]>
<![CDATA[Cen Lu]]>;
<![CDATA[Chandra Kuswoyo]]>;
<![CDATA[Felicia Abednego]]>;
<![CDATA[Markus Kendrick]]>
<![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.v3i2.485
<![CDATA[This study aims to analyze the effect of brand trust on social media brand engagement (SMBE) with perceived social relatedness as a moderating variable. In today's digital era, social media has become an important platform for brands to build relationships with consumers, especially Generation Y who are very active on social media. This study uses a quantitative approach with a survey method on social media users in the Bandung area. The results of the study indicate that brand trust has a significant effect on SMBE. In addition, perceived social relatedness is proven to moderate the relationship positively and significantly. This means that the level of social relatedness felt by consumers can strengthen the influence of trust in brands in increasing consumer engagement on social media. These findings provide important implications for marketing practitioners to not only build trust in brands but also create a sense of social relatedness among consumer communities in their social media strategies.]]>
<![CDATA[THE ABILITY OF THE CORPORATE GOVERNANCE PERCEPTION INDEX (CCGPI) TO MODERATE THE RELATIONSHIP BETWEEN PROFIT PERSISTENCE, GREEN INTELLECTUAL CAPITAL AND PROFIT GROWTH WITH PROFIT QUALITY ]]>
<![CDATA[Widarnaka]]>;
<![CDATA[Suripto]]>;
<![CDATA[Holiawati]]>
<![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.v3i2.486
<![CDATA[This study aims to test the ability of the Corporate Governance Perception Index (CGPI) in moderating the influence of profit persistence, green intellectual capital, and profit growth on profit quality. This study uses quantitative data obtained from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) as well as CGPI reports for the 2018-2022 period. The results of the study show that the persistence of profit and green human capital have a significant effect on the quality of profit. Meanwhile, green structural capital and green relational capital also have a positive, but not significant, influence. The Corporate Governance Perception Index (CGPI) has been proven to moderate the influence of green human capital and profit growth on profit quality. This study concludes that the implementation of good corporate governance can improve the quality of company profits.]]>
<![CDATA[EVALUATION OF EXPENDITURE PERFORMANCE IN THE BUDGET REALIZATION REPORT (LRA) AT THE REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY OF MAKASSAR CITY ]]>
<![CDATA[A. Anggi Reskiamalia]]>;
<![CDATA[Haliah]]>;
<![CDATA[Nirwana]]>
<![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.v3i2.487
<![CDATA[This study aims to evaluate the performance of expenditure in the Budget Realization Report (LRA) of the Makassar City Government in the 2021-2023 budget period. Analysis is carried out on the spending performance reflected in the report, including analysis of spending variance, spending growth, spending compatibility, and spending efficiency. This study uses a quantitative descriptive approach with secondary data obtained from the documentation of the Makassar City BPKAD. The results show that the spending efficiency ratio is consistently below 100%, indicating effective budget use. In addition, the proportion of capital expenditure has increased significantly, especially in 2023, indicating a shift in government priorities in long-term investments such as infrastructure. These findings are expected to contribute to improving the quality of regional expenditure management and encourage the optimization of budget use according to the set targets.]]>
<![CDATA[DECODING DEFERRED TAX EXPENSE: ITS IMPACT ON TAX AVOIDANCE THROUGH THE LENS OF FOREIGN OWNERSHIP ]]>
<![CDATA[Ahmad Bukhori Muslim]]>;
<![CDATA[Tirin Wulandari]]>;
<![CDATA[Dian Sulistyorini Wulandari]]>
<![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.v3i2.488
<![CDATA[This study examines the effect of deferred tax expenses on tax avoidance, with foreign ownership as a moderating variable. The purpose of this research is to understand how deferred tax expense influences corporate tax avoidance and how foreign ownership moderates this relationship. The study uses panel data regression on a sample of firms from various industries, covering the period from 2020 to 2022. The analysis includes testing for model suitability using the Hausman test and the Lagrange Multiplier (LM) test. The findings indicate that deferred tax expense has a significant positive effect on tax avoidance. Moreover, foreign ownership significantly moderates this relationship, enhancing the impact of deferred tax expenses on tax avoidance. The study suggests that while foreign ownership may reduce tax avoidance directly, it strengthens the relationship between deferred tax planning and tax avoidance, emphasizing the role of ownership structure in tax strategy formulation.]]>
<![CDATA[THE PROFIT PREDICTION PUZZLE: HOW GROSS, OPERATING, AND NET PROFIT INFLUENCE FUTURE CASH FLOWS WITH A DEPRECIATION AND AMORTIZATION TWIST ]]>
<![CDATA[Vista Yulianti]]>;
<![CDATA[Sindik Widati]]>;
<![CDATA[Dian Sulistyorini Wulandari]]>
<![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.v3i2.489
<![CDATA[This study aims to analyze the effect of gross profit, operating profit, and net profit on predicting future cash flows, with depreciation and amortization (DA) as moderating variables. The data used in this research is secondary data from financial reports of manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2019 to 2023. The research applies panel data regression analysis, with Ordinary Least Squares (OLS), Fixed Effects, and Random Effects models to evaluate the impact of profitability measures on future cash flows. The results show that gross profit and operating profit have significant negative effects on future cash flows, while net profit has a significant positive effect. Furthermore, the introduction of DA as a moderating variable reveals that it significantly influences the relationship between gross profit and future cash flows, but does not significantly affect the relationship between net profit and cash flows. These findings suggest that non-cash expenses like depreciation and amortization should be considered when forecasting future financial performance.]]>
<![CDATA[LACK OF TRANSPARENCY IN THE FORMATION OF THE TNI BILL ON THE PRINCIPLES OF THE RULE OF LAW AND CIVIL SUPREMACY IN INDONESIA ]]>
<![CDATA[Annelies Larasati Gufron]]>;
<![CDATA[Sabrina Syarif]]>;
<![CDATA[Muhammad Rizqi Ramadhan]]>;
<![CDATA[Dwi Nurfauziah Ahmad]]>
<![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.v3i2.491
<![CDATA[This research aims to critically examine and analyze the lack of transparency in the process of forming the Indonesian National Army Bill (RUU TNI) in 2025 and its implications for the principles of the state of law and civil supremacy in Indonesia. Using normative juridical methods with a qualitative approach and literature study, this study found that the formation of the TNI Bill was carried out behind closed doors, without adequate public involvement, and not accompanied by published academic manuscripts. The main findings include violations of the principle of legislative transparency, indications of the expansion of the TNI's authority into the civilian realm without strong civilian control, and inconsistency with the participatory principle in constitutional law. This undemocratic legislative process shows a regression in the system of checks and balances and threatens civil supremacy as the main pillar of a democratic state. This research suggests the need to reform the legislative process to ensure community involvement and maintain the integrity and constitutional legitimacy of the resulting legal products.]]>
