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[EARNINGS MANAGEMENT THROUGH THE LENS OF DEFERRED TAX AND TAX PLANNING: AN EMPIRICAL STUDY ]]>
<![CDATA[Agustine Dwianika]]>;
<![CDATA[Sendi Tri Andika]]>;
<![CDATA[Selvia Ely Zanna]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.462
<![CDATA[This research aims to analyze the influence of deferred tax expense and tax planning on earnings management in healthcare sector companies listed on the Indonesia Stock Exchange during the period 2018–2024. The study employs panel data regression to examine the relationships between the variables. The research findings indicate that dividend policy has a significant positive effect on earnings management, while both deferred tax expense and tax planning also show a significant positive relationship with earnings management. These results suggest that companies may use tax-related strategies, including the deferral of tax obligations and planning of tax payments, as tools to manage reported earnings. This study contributes to the growing literature by providing insights for practitioners, regulators, and academics into how tax-related components and dividend policy can influence earnings management behavior in the healthcare industry. The practical implication of this research emphasizes the need for careful integration of tax considerations in dividend policy decisions to reduce the risk of opportunistic earnings management.]]>
<![CDATA[IMPACT OF MACRO-ECONOMIC VARIABLES ON STOCK MARKET CAPITALIZATION AND VOLATILITY: EVIDENCE FROM THE CAPITAL MARKET OF BANGLADESH ]]>
<![CDATA[Md. Mehedi Hasan]]>;
<![CDATA[Md. Hasan Uddin]]>;
<![CDATA[Md. Alauddin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.344
<![CDATA[This paper explores the factors affecting Stock Market Volatility (SMV) and Stock Market Capitalization (SMC) through Ordinary Least Squares (OLS) regression analysis from 2001 to 2022. The analysis indicates that trade volume and market return (MR) have a significant impact on SMV, while market capitalization, trade openness, and inflation do not show notable effects. In terms of SMC, trade openness and domestic credit to the private sector are identified as significant positive determinants. In contrast, gross fixed capital formation is found to have a negative relationship with SMC. These insights improve the understanding of stock market dynamics and could inform policy measures aimed at enhancing market stability and growth.]]>
<![CDATA[ENHANCING CORPORATE BANKRUPTCY PREDICTION MODELS: A COMPREHENSIVE ANALYSIS WITH EVIDENCE FROM THE EGYPTIAN STOCK MARKET ]]>
<![CDATA[Mahmoud Elsayed Mahmoud]]>;
<![CDATA[Taufiq Arifin]]>;
<![CDATA[Neng dilla Aprilianto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.357
<![CDATA[Accurately predicting corporate bankruptcy and financial failure is crucial for financial institutions, creditors, and other stakeholders engaged in credit transactions. This study investigates the effectiveness of accrual-based, cash flow-based, and hybrid models in predicting financial distress among companies listed on the Egyptian stock market. Utilizing Multiple Discriminant Analysis (MDA), the research develops three predictive models, each based on different sets of financial ratios. The cash flow-based model correctly classified 90.0% of original cases, while the accrual-based model demonstrated higher accuracy with a 96.7% classification rate. However, the hybrid model, which integrates both accrual and cash flow ratios, outperformed both, achieving a perfect 100% classification accuracy. These findings suggest that hybrid models provide superior predictive accuracy, offering a more comprehensive early warning system for bankruptcy. The study’s primary limitation is its small sample size, which may affect the generalizability of the results. Future research should consider expanding the dataset and including a more diverse range of companies to enhance the robustness and applicability of the findings.]]>
<![CDATA[AN EMPIRICAL ANALYSIS OF THE EFFECT OF CORPORATE GOVERNANCE ON THE FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA ]]>
<![CDATA[Bamidele Vincent Olawale]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.482
<![CDATA[The research investigated the impact of corporate governance on the financial performance of deposit banks in Nigeria. The study specifically investigates the impact of audit committee effectiveness on the return on assets of selected deposit money banks in Nigeria, analyzes the influence of board committee meeting frequency on the return on assets of these banks, and examines the effect of board committee size on the return on assets of the selected deposit money banks in Nigeria. Purposive sampling was employed to choose five (5) deposit money banks in Nigeria. Data were collected from the published audited annual financial statements of the selected Deposit Money Banks listed in the Nigeria Exchange Group Factbook over a 10-year period, from 2013 to 2024. This research employed descriptive and inferential analysis through correlation analysis and panel regression estimates. A Hausman test was performed to determine the most consistent estimation method, revealing that the fixed effect model is the most appropriate for the analysis. The findings indicated a coefficient and probability of 0.0032 and 0.2133 (p > 0.05) for ACEFF, suggesting that audit committee effectiveness exerted an insignificant positive influence on financial performance. The findings indicated a coefficient of 0.0014 and a probability of 0.4776 (p > 0.05) for BMEET, signifying that the board meeting exerted an insignificant positive influence on financial performance. The results indicate a negative and insignificant relationship between BSIZE and ROA, with a coefficient of -0.0014 and a p-value of 0.6000. The study determined that audit committee effectiveness (ACEFF) and board meetings (BMEET) exerted a positive yet insignificant influence on the return on assets (ROA) of the chosen deposit money banks. The study indicates that listed deposit money institutions should meticulously comply with the mandated board size to enhance financial performance.]]>
<![CDATA[ANALYSIS OF THE IMPLEMENTATION OF NON-PROFIT FINANCIAL REPORTING BASED ON ISAK 35 ]]>
<![CDATA[Nurazizah]]>;
<![CDATA[Haliah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.483
<![CDATA[This study aims to analyze the application of non-profit financial reporting based on ISAK 35 at Miftahul Khair Mosque, Bontonompo District, Gowa Regency. The research method used is descriptive qualitative with a case study approach. Data were collected through interviews, observations, and documentation. The results show that the financial reporting of Miftahul Khair Mosque is still very simple, covering only cash inflows, outflows, and cash balances. The implementation of ISAK 35 has not been fully applied, so the financial reports prepared do not meet the applicable accounting standards. This study recommends the need to improve transparency and accountability in mosque financial management by fully implementing ISAK 35.]]>
<![CDATA[ORGANIZATIONAL SUPPORT AND CUSTOMER SERVICE EFFICIENCY IN THE HOSPITALITY SECTOR IN NIGERIA ]]>
<![CDATA[Samuel Adedoyin]]>;
<![CDATA[Ernest Amiens]]>;
<![CDATA[Airenvbahihe Igbinedion]]>;
<![CDATA[Samson Abolarinwa]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.492
<![CDATA[This study investigated the influence of perceived organizational support - specifically employer, supervisor, and coworker support - on customer service efficiency within hospitality organizations in Nigeria. Using cross sectional research design and with data elicited from a sample of 252 respondents, the study employed descriptive and inferential analyses to evaluate the relationship between various support dimensions and service delivery outcomes. The results reveal that all three forms of organizational support contribute positively to customer service efficiency, with supervisor and coworker support emerging as particularly strong predictors. While employer support was slightly lower in perception, its role remains critical in shaping employee engagement and service behavior. These findings highlight the need for organizations to adopt a holistic support strategy that integrates formal institutional backing with interpersonal dynamics. The study underscores the importance of nurturing a supportive work environment to enhance customer-facing performance and recommends further exploration of contextual factors that may moderate these relationships.]]>
<![CDATA[THE INFLUENCE OF FINTECH PAYMENT, ACCOUNTING KNOWLEDGE, AND FINANCIAL SELF-EFFICACY ON FINANCIAL MANAGEMENT BEHAVIOR ]]>
<![CDATA[Muhammad Barik Rizqi]]>;
<![CDATA[Luke Suciyati Amna]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.494
<![CDATA[This study examines the influence of Financial Technology Payment, Accounting knowledge, and Financial self-efficacy on the financial management behavior of students of the Accounting Study Program at the University of Bandar Lampung. This study took a sample of 97 people who were selected by purposive sampling, data was collected through the distribution of questionnaires and data analysis methods were carried out with multiple linear regression tests assisted by SPSS version 27 application. The results of the study show that the three independent variables contribute positively and significantly to students' habits in managing their finances. Fintech Payment facilitates the transaction process and financial recording, accounting knowledge improves understanding of financial management concepts, and Financial self-efficacy encourages confidence in financial decision-making. Simultaneously, these findings highlight the importance of integrating financial technology, accounting knowledge, and self-confidence development to improve students' ability to manage personal finances.]]>
<![CDATA[IN-KIND AND/OR ENJOYMENT TAXES PROVIDE FAIR INCOME TAX TREATMENT FOR EMPLOYEES ]]>
<![CDATA[Endah Purnama Sari Eddy]]>;
<![CDATA[Verani Carolina]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.497
<![CDATA[Regulations regarding income tax on in-kind and/or enjoyment are now explained in detail in PMK No. 66 of 2023. These regulations are closely related to employees who are the most valuable asset in helping the company to be productive so that it can generate profits. The implementation of this policy caused controversy among the community. Some parties consider this policy as an excessive step by the government in optimizing tax revenue, while the government emphasizes that the regulation aims to clarify legal aspects and bring justice in the treatment of income tax for employees. This study aims to find out the community's response to in-kind and/or enjoyment tax policies that are considered to be aimed at creating tax justice for workers. The quantitative approach is used by the survey method to employees working in the city of Bandung. This research shows that in-kind and/or enjoyment taxes are not considered fair by most employees.]]>
<![CDATA[COMPARATIVE STUDY OF FINANCIAL AND ENVIRONMENTAL PERFORMANCE: INDONESIAN AND SINGAPOREAN E-COMMERCE COMPANIES ]]>
<![CDATA[Eko Prasetyo]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Holiawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.504
<![CDATA[This study aims to analyze and compare the financial performance and environmental performance between local Indonesian e-commerce companies and foreign companies from Singapore operating in Indonesia. This study uses a mixed method, namely a quantitative approach with statistical analysis in the form of ANOVA One-Way test and Post Hoc Test on financial ratios (liquidity, profitability, solvency, and activity) as well as a qualitative approach through the analysis of the content of financial statements and sustainability reports based on Global Reporting Initiative (GRI) standards. The data used are derived from financial statements and sustainability reports for 2021–2023. The population of this study is e-commerce companies operating in Indonesia. The sample from this study is that ASEAN e-commerce companies operating in Indonesia have gone public both on the IDX and foreign stock exchanges, and have audited financial statements during 2021-2023. The results show that there are significant differences in several financial ratios between Indonesian and Singaporean companies. Foreign companies tend to have more efficient financial performance in terms of capital and asset management, as well as higher levels of environmental performance disclosure. This research contributes to the development of cross-border comparative literature in the digital sector, as well as being a practical reference for regulators and industry players in improving transparency and sustainability of company operations.]]>
<![CDATA[BUSINESS PROCESS OF RESERVATION, INCOME, AND EXPENSES IN WEBSITE-BASED HOMESTAY: CASE STUDY IN UTAMA HOME ]]>
<![CDATA[Farel Salsabilla]]>;
<![CDATA[Ludfi Djajanto]]>;
<![CDATA[Sumiadji]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.507
<![CDATA[This research aims to design a web-based integrated system to optimize the reservation, income, and expense process at Utama Home, a homestay business in Jember. The method used is qualitative with a case study approach, through direct observation and interviews with operational staff. The results of the analysis showed a number of inefficiencies in the manual system, such as overlapping bookings, delay in confirmation, and inconsistent financial records. To overcome these problems, this study uses Business Process Modeling Notation (BPMN) in designing a new system that is able to simplify operational processes, automate transaction recording, and improve real-time data access. The proposed system is designed to improve financial accuracy, accelerate decision-making, and be a sustainable digital transformation strategy for homestay operations. With the implementation of this system, Utama Home is expected to manage business processes more efficiently and professionally, while providing a better service experience for customers.]]>
