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[FACTORS AFFECTING THE ACADEMIC PERFORMANCE OF ACCOUNTING UNDERGRADUATES IN SRI LANKAN STATE UNIVERSITIES ]]>
<![CDATA[M.A. Gayantha N. Jayasooriya]]>;
<![CDATA[Roshan Ajward]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.465
<![CDATA[This study investigated factors affecting the academic performance of accounting undergraduates in Sri Lanka's state universities. Seventeen factors related to the university system, demographics, and personal characteristics were analyzed using a quantitative approach with 287 valid responses collected via a self-administered questionnaire. Descriptive statistics and inferential analyses, including one-way ANOVA, t-tests, correlation, and OLS regression, were used to assess the impact of these factors on academic performance. The average GPA of students was between 3.30 and 3.69 (second-class upper division). Key factors positively associated with academic performance included being female, fewer distractions from seniors, commuting from boarding places, higher engagement in extracurricular activities, prior English and mathematics knowledge, and taking professional accounting courses. Other factors showed no significant impact. The study offers insights for academicians, policymakers, and students to improve academic performance through structural adjustments and effective strategies.]]>
<![CDATA[EMPIRICAL ANALYSIS OF DEBT RECOVERY STRATEGY EFFECTIVENESS AND NON-PERFORMING LOAN MITIGATION IN GHANAIAN MICROFINANCE INSTITUTIONS: EVIDENCE FROM THE ASHANTI REGION ]]>
<![CDATA[Daniel Amoah]]>;
<![CDATA[Doris Boakye]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.493
<![CDATA[High non-performing loans (NPLs) threaten the sustainability of microfinance institutions (MFIs) in emerging markets like Ghana. This study investigates the effectiveness of debt recovery strategies, their impact on NPLs, and implementation challenges faced by MFIs in the Ashanti Region. Using a mixed-methods approach, data were collected from 315 respondents across 11 strategically selected MFIs through stratified sampling. Multivariate regression analysis assessed the impact of strategies on NPLs, while qualitative analysis explored implementation barriers. Grounded in agency theory, social capital theory, and relationship banking theory, the study finds that debt recovery strategies collectively explain 65.1% of NPL variation. Regular monitoring (β=0.235, p=0.003) and delinquency follow-up (β=0.232, p=0.001) have the most significant effects. Although borrower education is widely implemented, it shows limited statistical impact (β=0.022, p=0.748), highlighting a disconnect between perceived and actual effectiveness. Key implementation challenges include economic downturns, limited credit information infrastructure, and weak borrower cooperation. The study contributes a relationship-based framework for sustainable loan performance, advocating long-term partnerships over enforcement-focused approaches. It advances microfinance research by analyzing multiple strategies simultaneously rather than in isolation. Policy recommendations include creating shared credit databases, introducing counter-cyclical support measures, and promoting regulatory frameworks aligned with relationship banking. Practically, the findings help MFIs prioritize monitoring and follow-up in resource allocation, offering actionable insights for sustainable microfinance in Ghana and comparable emerging markets.]]>
<![CDATA[EQUITY COSTS AND FINANCIAL PERFORMANCE OF LICENSED DEPOSIT TAKING CREDIT CO-OPERATIVE SOCIETIES IN KENYA ]]>
<![CDATA[Kenneth Mwangi Muriuki]]>;
<![CDATA[Agnes Njeru]]>;
<![CDATA[Anthony Gitonga Kirimi]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.565
<![CDATA[International and local researchers have extensively studied the impact of equity financing on business financial performance, as the cost of equity represents the required return investors expect for assuming ownership risk (Kenton, 2025). This metric is vital for capital budgeting and investment decisions. Compliance with equity regulations can be complex and costly, sometimes involving borrowing, non-declaration of dividends, and other financial sacrifices that may affect shareholders and employees negatively. In Kenya, Savings and Credit Cooperative Societies (SACCOs) play a significant role, directly or indirectly impacting around 10 million Kenyans and holding over 80% of the country’s saving. The Sacco Society Regulatory Authority (SASRA) licenses and regulates deposit-taking SACCOs, imposing strict equity adequacy requirements. Out of 245 SACCOs applying for licenses by 2019, only 177 were approved; by 2022, after suspensions and new approvals, 176 remained licensed. Many SACCOs struggle to meet these equity thresholds. Balancing compliance costs without compromising financial performance or shareholder wealth maximization is critical. This study investigated the relationship between equity cost compliance and financial performance of licensed deposit-taking SACCOs in Kenya. Using secondary data from audited financial statements, the study employed logistic multiple regression analysis focusing on Shareholders’ Equity, Total Liabilities, and Dividends Paid. Results indicated that effective management of equity financing, minimizing equity costs, is essential for the financial stability and improved performance of SACCOs.]]>
<![CDATA[THE INFLUENCE OF NIM AND NPL ON ROA AT NATIONAL PRIVATE BANKS IN INDONESIA FOR THE PERIOD 2021-2023 ]]>
<![CDATA[Diki Abramsa Putra Ginting]]>;
<![CDATA[Krisna Marpaung, Fenny]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.538
<![CDATA[The level of profitability or the capability of an institution to generate profit is a quantitative indicator used in evaluating financial performance, especially in assessing the company's ability to obtain a profit that is considered appropriate. The main focus of the preparation of financial statements lies in the achievement of this profit. This study is intended to analyze the extent to which Net Interest Margin (NIM) and Non Performing Loan (NPL) have an effect on Return on Assets (ROA) at National Private Commercial Banks in Indonesia. This study adopts a quantitative approach, with data collection techniques carried out through the documentation method. Data analysis was carried out using multiple linear regression, determination test (R²), and hypothesis testing. As the results of the regression model estimation, the equation obtained is: Y = -0.103 + 0.494X₁ - 0.234X₂. The value (R²) was recorded at 0.472, which indicates that the NIM and NPL variables explain around 47.2% of the variation in ROA, while the remaining 52.8% is influenced by other factors not included in the model. The results of the partial test (t-test) show that both NIM and NPL have a high influence individually on ROA. Meanwhile, the results of the F test show a sig. 0.000 which is <0.05, so it is concluded that collectively NIM and NPL have an influence on ROA at National Private Commercial Banks.]]>
<![CDATA[THE EFFECT OF LIQUIDITY, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH COMPANY SIZE AS A MODERATING VARIABLE ]]>
<![CDATA[Azzahra Maharani]]>;
<![CDATA[Feliana Wulansari]]>;
<![CDATA[Syiva Salwa Yumna]]>;
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Dewi Rachmania]]>;
<![CDATA[Sigit Budi Santoso]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.542
<![CDATA[This study analyzes the effect of liquidity, profitability, and capital intensity on tax aggressiveness with company size as a moderating variable in transportation and logistics companies listed on the IDX for the period 2019-2023. Using secondary data from 60 companies and panel data regression methods. The results show that profitability and capital intensity have no effect on tax aggressiveness, while liquidity have a significant effect. Company size moderates the relationship liquidity on tax aggressiveness, but does not moderate between profitability and capital intensity.]]>
<![CDATA[LEVERAGE MEDIATING DETERMINANT TAX AVOIDANCE IN INDUSTRIAL SECTOR COMPANIES INDONESIA ]]>
<![CDATA[Amanda Safa Sabitha]]>;
<![CDATA[Awalia Az Zahra]]>;
<![CDATA[Vina Amaliya]]>;
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Hesty Erviani Zulaecha]]>;
<![CDATA[Eko Sudarmanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.543
<![CDATA[This study aims to analyze the effect of Profitability, Company Size, and Executive Character on Tax Avoidance with Leverage as an intervening variable. This study was conducted on industrial companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2023. The study's sample, consisting of 67 industrial sector companies listed on the IDX, was selected using purposive sampling. Based on specific criteria, 48 data points and 27 industrial-related firms were chosen as representatives for the analysis. The study used the Descriptive Statistical Analysis method with samples obtained from the financial statements of companies listed on the IDX during that period. The results of this study prove that simultaneously show that Profitability, Company Size, Executive Character has an effect on Tax Avoidance. Profitability has an effect on Leverage. Company Size and Executive Character do not affect Leverage. Profitability, Company Size and Leverage do not affect Tax Avoidance. Executive Character affects Tax Avoidance. Leverage is unable to intervene in the relationship between Profitability, Company Size and Executive Character on Tax Avoidance.]]>
<![CDATA[COMPANY SIZE MODERATES: THE EFFECT OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE ]]>
<![CDATA[Dwi Oktaviani]]>;
<![CDATA[Dhea Ayu Aprilia]]>;
<![CDATA[Rifska Febriyani]]>;
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Imam Hidayat]]>;
<![CDATA[Budi Rohmansyah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.544
<![CDATA[This study aims to determine the effect of profitability, leverage and capital intensity on tax avoidance moderated by company size. The sample of this study was 60 property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2021 - 2023. The results of the study stated that profitability had no effect on tax avoidance, leverage had no effect on tax avoidance while capital intensity had an effect on tax avoidance, and the company size variable was able to moderate the capital intensity, and the company size variable was unable to moderate profitability and leverage variables on tax avoidance in property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023.]]>
<![CDATA[PROFITABILITY INTERVENING DETERMINANT TRANSFER PRICING IN TECHNOLOGY SECTOR COMPANIES INDONESIA ]]>
<![CDATA[Eka Puji Sri Rahayu]]>;
<![CDATA[Alia Sukma Setiawati]]>;
<![CDATA[Selly Buana Ramadiani]]>;
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Hustna Dara Sarra]]>;
<![CDATA[Sri Yanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.545
<![CDATA[This study evaluates the influence of tax burden, leverage, and company size on transfer pricing decisions with profitability as an intervening variable, using data from technology companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Data analysis was carried out using the panel data regression method and using the Random Effect Model (REM) model. The results showed that the tax burden and company size had a significant positive effect on transfer pricing decisions, while leverage did not show a significant effect. Profitability was shown to mediate the relationship of leverage and company size to transfer pricing, but did not mediate the effect of tax burden. These findings underscore that large and profitable companies tend to utilize transfer pricing as a strategy to reduce their tax burden.]]>
<![CDATA[THE INFLUENCE OF CORRUPTION ON GDP IN ASEAN COUNTRIES (2017-2024) ]]>
<![CDATA[Asty Indra Larasati]]>;
<![CDATA[Marselina]]>;
<![CDATA[Dedy Yuliawan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.546
<![CDATA[This study aims to analyze the influence of corruption control, foreign direct investment (FDI), inflation, and labor force participation rates on the growth of Gross Domestic Product (GDP) of ASEAN countries during the period 2017-2024. Using a quantitative approach with multiple linear regression and panel data, this study also examined the simultaneous influence of these economic factors on GDP. The results show that corruption control, FDI, and inflation have a significant positive influence on economic growth, while labor force participation rates do not show significant influences. Effective corruption control promotes the creation of a better investment climate, which in turn increases foreign investment flows and productivity. FDI makes an important contribution to technology transfer and production capacity building of ASEAN countries. Controlled inflation also plays a role in creating economic stability that supports long-term investment and consumption decisions. This research provides important insights for policymakers in ASEAN to formulate more effective development strategies by taking into account interrelated macroeconomic factors.]]>
<![CDATA[DETERMINING INCOME INEQUALITY IN INDONESIA: THE ROLE OF ACCESS TO ELECTRICITY, GDP PER CAPITA, AND EDUCATION ]]>
<![CDATA[Nabila Assyifa]]>;
<![CDATA[Toto Gunarto]]>;
<![CDATA[Asih Murwiati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.547
<![CDATA[Income inequality between regions is one of the main challenges in economic development in Indonesia. This study aims to analyze the effect of electricity access, Gross Regional Domestic Product (GDP) per capita, and average length of schooling on income inequality in 34 provinces in Indonesia in the 2015–2023 period. Using a panel data regression approach with the Fixed Effect Model (FEM), the results showed that simultaneously the three independent variables had a significant effect on income inequality. However, partially, only GDP per capita and average length of schooling have a negative and significant influence, while access to electricity has no significant effect. These findings show that increasing regional income and community education can reduce the income gap between regions. Meanwhile, electrification has not had a direct impact on income equity without the support of other supporting infrastructure. This research emphasizes the importance of inclusive economic development and equitable access to education as the key to reducing inequality in Indonesia.]]>
