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 ACCOUNTING AND ENVIRONMENTAL PERFORMANCE ON SUSTAINABLE DEVELOPMENT GOALS ]]>
<![CDATA[Novita Sari]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Suripto]]>
<![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.v3i3.508
<![CDATA[This study aims to examine and analyze the influence of green accounting and environmental performance on the Sustainable Development Goals (SDGs), with gender diversity as a control variable. This research employs an associative quantitative approach using secondary data obtained from company annual reports. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022, totaling 227 companies. The sample was selected using the purposive sampling method, resulting in 46 companies observed over a period of four years, leading to 184 data observations. The data were analyzed using the panel data regression method, processed with EViews 12 software. The results indicate that green accounting and environmental performance have a significant influence on the achievement of SDGs. However, gender diversity does not show a significant impact on SDG attainment. These findings provide insight into the importance of implementing green accounting and enhancing environmental performance to support sustainable development goals.]]>
<![CDATA[THE IMPACT OF TRADING VOLUME ACTIVITY AND EARNINGS QUALITY ON STOCK RETURN VOLATILITY: DOES MEDIA EXPOSURE PLAY A ROLE? ]]>
<![CDATA[Isnayni Sabila]]>;
<![CDATA[Bambang Sutopo]]>
<![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.v3i3.509
<![CDATA[The purpose of this study is to investigate the relationship between the volatility of stock returns, trading volume activity and earnings quality, using media exposure as a moderating factor. This research is based on consumer cyclicals sector companies listed on the Indonesian stock exchange during the 2020-2022 period. Panel data regression is used to measure the relationship between trading volume activity, earnings quality, media exposure, and stock return volatility. Empirical findings from this study support that positive earnings quality can reduce stock return volatility. However, for trading volume activity, the interaction between media and trading volume activity, as well as the interaction between earnings quality and trading volume activity proved to have no effect. This study provides new insights into the role of trading volume activity, earnings quality, and media on stock return volatility. Previous research especially often ignores factors external to the firm such as the influence of media exposure. Therefore, this study explores the role of media interactions on stock return volatility.]]>
<![CDATA[THE ROLE OF ISO 31000 RISK MANAGEMENT IN MODERATING THE INFLUENCE OF THE MANAGEMENT CONTROL SYSTEM AND LEADERSHIP STYLE ON FINANCIAL PERFORMANCE AT PT. ANGKASA PURA I AND II (PERSERO) PERIOD 2020 – 2023 ]]>
<![CDATA[Yudhistira Saputra]]>;
<![CDATA[Agus Ismaya Hasanudin]]>
<![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.v3i3.510
<![CDATA[Changing dynamic business environments require companies to optimize management control systems (SPM), leadership styles, and risk management based on ISO 31000 to maintain financial performance. This study aims to analyze: (1) the influence of SPM and leadership style on financial performance, and (2) the role of ISO 31000 risk management moderation in strengthening the relationship with contingency theory as a theoretical basis to explain the interaction between variables in the context of environmental uncertainty. The study used a quantitative method with primary data from 147 respondents taken through purposive sampling techniques. Data analysis was carried out by Moderated Regression Analysis (MRA) processed with SPSS 25 software. The results of the study showed that the Management Control System (SPM) had a significant positive effect on Financial Performance, Leadership Style had a significant positive effect on Financial Performance, ISO 31000 Risk Management moderated the relationship between the Management Control System on Financial Performance, and ISO 31000 Risk Management could not moderate the relationship between Leadership Style and Financial Performance.]]>
<![CDATA[EARNING MANAGEMENT: THE ROLE OF COMPANY SIZE, LEVERAGE, AND GOOD CORPORATE GOVERNANCE ON GO PUBLIC BANKING ]]>
<![CDATA[Eni Puji Astuti]]>;
<![CDATA[Yohanes Indrayono]]>;
<![CDATA[Hendro Sasongko]]>
<![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.v3i3.512
<![CDATA[This study investigates the influence of company size, leverage, managerial ownership, and institutional ownership on earning management practices among publicly listed banking firms in Indonesia. The study employs a quantitative approach using panel data regression analysis. The sample comprises 20 banking companies listed on the Indonesia Stock Exchange over the 2017–2023 period, yielding 140 firm-year observations. The model selection is based on the Chow and Hausman tests, with the fixed effect model selected as the best fit. The results reveal that company size, leverage, and managerial ownership have significant negative effects on earning management, indicating that larger companies, higher debt ratios, and greater managerial ownership are associated with less earnings manipulation. Conversely, institutional ownership exhibits a significant positive effect, suggesting that higher institutional ownership increases the likelihood of earning management practices, possibly driven by short-term performance pressures. The findings emphasize the importance of corporate governance mechanisms in curbing earnings management. Regulators, stakeholders, and board members should consider enhancing transparency and aligning ownership structures to mitigate opportunistic financial reporting behavior. This study provides new insights into how firm characteristics and ownership structures affect earnings management behavior in the heavily regulated banking sector of an emerging economy, extending prior agency theory and corporate governance research.]]>
<![CDATA[THE INFLUENCE OF COMPANY SIZE, LEVERAGE, AND GOOD CORPORATE GOVERNANCE ON THE COMPANY'S VALUE IN GO PUBLIC BANKING ]]>
<![CDATA[Eni Puji Astuti]]>;
<![CDATA[Yohanes Indrayono]]>;
<![CDATA[Hendro Sasongko]]>
<![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.v3i3.513
<![CDATA[This study aims to examine the influence of company size, leverage, managerial ownership, and institutional ownership on firm value in publicly listed banking companies in Indonesia. This research applies a quantitative approach using panel data regression. The study includes 20 banking firms listed on the Indonesia Stock Exchange from 2017 to 2023, generating 140 firm-year observations. The common effect model was selected based on Chow, Hausman, and Lagrange Multiplier tests. The results indicate that company size has a significant positive effect on firm value, while leverage has a significant negative effect. Managerial ownership shows no significant effect, whereas institutional ownership surprisingly demonstrates a significant negative impact. These findings challenge the conventional expectations of ownership structures enhancing firm value, suggesting potential agency issues or ineffective monitoring mechanisms. The results suggest that corporate governance practices, especially related to institutional ownership, may not always lead to enhanced firm value. Stakeholders and regulators should reassess the effectiveness of ownership structures in the banking sector and promote governance reforms tailored to local market dynamics. This research contributes to the literature by offering empirical evidence from the Indonesian banking sector, an emerging market, and by challenging the presumed benefits of institutional ownership for enhancing firm value.]]>
<![CDATA[THE EFFECT OF RECEIVABLES TURNOVER AND CURRENT RATIO ON PROFITABILITY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2021-2023 ]]>
<![CDATA[Yunita Delfin Sihombing]]>;
<![CDATA[Kristi Endah Ndilosa Ginting]]>;
<![CDATA[Mella Yunita]]>
<![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.v3i3.515
<![CDATA[Profitability is a fundamental component in reviewing the success of management in managing the company's financial performance. The purpose of this study is to examine whether the receivables turnover and current ratio (CR) have an effect on profitability. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sample of this study is 25 companies that are determined through a quantitative approach method using data in numerical form which is collected through secondary data processing, namely financial statements that are published and can be accessed through the IDX Data collection technique from the IDX website, namely www.idx.co.id. Through the results of the study, it was found that the turnover of receivables does not have a significant influence on profitability and CR has a significant influence on profitability for Manufacturing Companies listed on the IDX in 2021-2023.]]>
<![CDATA[EARNINGS OPACITY ON SHARE PRICE ANNUALIZED VOLATILITY AMONG QUOTED NON-FINANCIAL COMPANIES AT NAIROBI SECURITIES EXCHANGE ]]>
<![CDATA[Stephen Ndirangu Maina]]>;
<![CDATA[Tabitha Nasieku]]>;
<![CDATA[Julius Miroga Bichanga]]>
<![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.v3i3.516
<![CDATA[The study examined the effect of earnings opacity on share price annualized volatility among non-financial companies quoted at Nairobi Securities Exchange. Earnings opacity is a measure that reflects how little information there is in a firm’s earnings number about its true, but unobservable, economic performance. The study was guided by pragmatic research philosophy and adopted a quantitative research design to evaluate earnings opacity and share price annualized volatility among quoted non-financial firms at Nairobi securities exchange. A census study of 39 non -financial companies quoted at the NSE was employed, of which 33 met data requirements. The study used secondary data from audited annual financial reports of the quoted firms for twenty years, from January 2003 through December 2022. The data collected was analysed using descriptive and inferential statistics. The hypothesis that there is no significant effect of earnings opacity on share price annualized volatility among quoted non-financial companies at Nairobi Securities was tested at a 95% confidence interval using t-statistic and p-value. The study used panel data Ordinary Least Square method technique for research analysis. Panel regression analysis using random effects model was conducted after necessary normality, model specification, homoscedasticity, linearity and autocorrelation diagnostic tests. Weighted Least Squares (WLS) is the preferred model for correcting heteroscedasticity and improving model fit. Findings show that earnings opacity had a significant effect (p = 0.00014, R² ≈ 0.022) on share price annualized volatility, among quoted non-financial firms at the Nairobi Securities Exchange. The findings provide critical insights for investors, regulators, and policymakers seeking to enhance market transparency and reduce informational risk in emerging capital markets.]]>
<![CDATA[THE INFLUENCE OF EARNING MANAGEMENT, OPERATIONAL COSTS AND TAX PLANNING ON INCOME TAX PAYABLE ]]>
<![CDATA[Hamida Hunein]]>;
<![CDATA[Muhamad Arief Hidayat]]>;
<![CDATA[Listya Sugiyarti]]>
<![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.v3i3.517
<![CDATA[This study aims to analyze how the variables of Earning Management, Operating Costs, and Tax Planning affect Income Tax Payable in Energy sector companies listed on the Indonesia Stock Exchange. The research method carried out is a quantitative research method with a panel data regression technique and the type of data used in this study is secondary data. In this study, to obtain a sample, special criteria are needed, so the purposive sampling method is used. This study has a population of 87 companies and obtained 19 company samples and the results of observations include 95 research data for five years in the 2019-2023 period. The analysis used in this study was using panel data regression with EViews 13 software. The results of the model selection test in this study show that the best model to use is the Fixed Effect Model (FEM). This study obtained results, namely simultaneously, Earning Management, Operational Costs, and Tax Planning have an effect on Income Tax of Accounts Receivable and partially, Earning Management has no effect on Income Tax of Accounts Receivable, Operational Costs affect Income Tax of Accounts Receivable, Tax Planning has no effect on Income Tax of Accounts Receivable.]]>
<![CDATA[THE EFFECT OF ORGANIZATIONAL SUPPORT ON EMPLOYEE ENGAGEMENT AND JOB SATISFACTION AND EMPLOYEE PERFORMANCE AT THE YOUTH AND SPORTS OFFICE IN EAST KUTAI REGENCY ]]>
<![CDATA[Sitti Amina]]>;
<![CDATA[Djoko Setyadi]]>;
<![CDATA[Irwansyah]]>
<![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.v3i3.518
<![CDATA[This study aims to analyze the influence of organizational support on employee engagement and job satisfaction and its impact on employee performance at the East Kutai Regency Youth and Sports Office. The method used is quantitative with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach. The research population is all employees in the agency with proportional sampling techniques. Data was collected through questionnaires and analyzed using SEM-PLS to test the relationships between variables. The results of the study show that organizational support has a positive and significant effect on employee engagement and job satisfaction. Employee engagement and job satisfaction also contribute positively and significantly to employee performance. In addition to organizational support, it directly affects the improvement of employee performance. These findings affirm the importance of the role of organizational support in creating a conducive work environment that increases engagement and job satisfaction which has an impact on improving performance. The recommendation of this study is to strengthen organizational support policies, such as improving work facilities, reward systems, and career development, to support optimal employee performance.]]>
<![CDATA[SUPPLY CHAIN MANAGEMENT INFORMATION SYSTEM IN RESTAURANT BUSINESS: ANALYSIS AND CASE STUDY IN PANGKEP REGENCY SOUTH SULAWESI ]]>
<![CDATA[Wiwiek Hidayati]]>;
<![CDATA[Megawati, Megawati]]>;
<![CDATA[Wahyuni Zam]]>;
<![CDATA[Seniorita Seniorita]]>
<![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.v3i3.519
<![CDATA[Supply Chain Management (SCM) has evolved into a fundamental element of modern business strategy, extending beyond the manufacturing sector to encompass the service and retail industries. SCM involves the application of management science and practice throughout the supply chain, aimed at achieving competitive advantage amid intense industry competition. In an increasingly digitalized business landscape, SCM is no longer focused solely on the physical movement of products and financial flows. This study aims to analyze and understand the life experiences of owners and managers of micro, small, and medium enterprises (MSMEs) restaurants in Pangkep Regency related to supply chain management and adopting supply chain management information systems (SCMIS). The background of the study reveals a gap between the 'Sollen' of efficient SCMIS and the 'Sein' of MSME restaurants, which still face various operational and financial challenges due to limited technology and manual processes. This study identifies the need for an in-depth understanding of the challenges and opportunities for adopting SCMIS from the subjective perspective of MSME actors. This study used a qualitative approach, descriptive phenomenological design, and Interpretative Phenomenological Analysis (IPA) data analysis with Saldana coding techniques supported by NVivo software; this study involved 20 informants from MSME restaurants in Pangkep Regency. The research findings present themes that emerge from the informants' experiences and are visualized in a flow relationship framework. The main contribution of this study lies in providing a rich and nuanced understanding of the dynamics of technology adoption in the context of MSME restaurants, which can be the basis for practical recommendations and the development of more relevant policies.]]>
