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 ROLE OF DIGITAL INFRASTRUCTURE, ICT SKILLS AND ICT ACCESS IN ENHANCING LABOR PRODUCTIVITY IN INDONESIA ]]>
<![CDATA[Melinda Dwi Erda Wilianti]]>;
<![CDATA[I Wayan Suparta]]>;
<![CDATA[Arivina Ratih Yulihar Taher]]>
<![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.v3i4.548
<![CDATA[This study aims to analyze the influence of information and communication technology skills, access to information and communication technology (ICT access), and investment in BTS tower construction infrastructure on labor productivity in Indonesia during the period 2017 to 2023. The data used in the form of data panels from 34 provinces in Indonesia were analyzed using the panel data regression method. The results of the study show that ICT access and investment in BTS tower construction have a positive and significant effect on labor productivity. However, ICT skills do not show a statistically significant influence. The independent variables together are able to explain 99% of the changes in labor productivity in Indonesia. These findings affirm the importance of developing infrastructure and equitable access to ICT as the key to increasing productivity, as well as the need to improve the quality of education and training to strengthen the digital skills of the workforce. This research provides policy recommendations to accelerate the development of digital infrastructure and ICT capability improvement programs to support national productivity growth]]>
<![CDATA[AN ANALYSIS OF THE DETERMINANTS OF REGIONAL ECONOMIC EFFICIENCY IN INDONESIA ]]>
<![CDATA[Nadila Fitriansyah]]>;
<![CDATA[Marselina Marselina]]>
<![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.v3i4.549
<![CDATA[Lampung Province faces significant challenges in improving economic efficiency amid ongoing regional development dynamics. Despite various infrastructure development programs and economic capacity enhancement efforts implemented up to 2024, the efficient use of resources remains uneven across districts. This study aims to analyze the influence of road infrastructure, labor force, Regional Original Revenue (PAD), and General Allocation Fund (DAU) on economic efficiency in Lampung Province, while also providing a contextual comparison with other regions such as DKI Jakarta, Bali, and Kalimantan. The analysis employs a panel data multiple regression method using a sample of 15 regencies/cities in Lampung over the period 2019–2023, resulting in a total of 75 observations. The results indicate that all four independent variables have a positive and significant impact on economic efficiency. Compared to other regions, Lampung needs to strengthen infrastructure connectivity and local fiscal management to foster more equitable and sustainable efficiency gains.]]>
<![CDATA[ASSESSING THE ROLE OF WORKFORCE PARTICIPATION, POPULATION SIZE, AND HUMAN DEVELOPMENT IN SHAPING POVERTY IN INDONESIA (2019–2024) ]]>
<![CDATA[Previta Ridha Putri]]>;
<![CDATA[Ida Budiarti]]>;
<![CDATA[I Wayan Suparta]]>
<![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.v3i4.550
<![CDATA[This study is intended to analyze TPAK, Population, and HDI on poverty in Indonesia during the 2019–2024 period. Poverty is understood as a multidimensional phenomenon in economic, social, and human development aspects. This study uses a quantitative descriptive approach with a panel data regression analysis method for 34 provinces in Indonesia. The results of data processing showed that partially, TPAK had a positive and significant effect on poverty, which means that increasing labor participation does not necessarily reduce poverty, especially if it is not accompanied by adequate quality of work. The population variable did not have a significant effect, indicating that population size was not the main factor in explaining the variation in poverty between regions. Meanwhile, HDI shows a negative and significant influence on poverty, which proves that the higher the quality of human development, the lower the poverty rate. These findings support Ragnar Nurkse's (1953) theory of the poverty circle, which states that human resource underdevelopment and low productivity are the root causes of recurring poverty. This study recommends that poverty alleviation efforts be focused on improving the quality of human resources and creating productive jobs.]]>
<![CDATA[THE EFFECT OF RENEWABLE ENERGY CONSUMPTION AND ENERGY INTENSITY ON THE ECONOMY ]]>
<![CDATA[Nurlaila Indah Sari]]>;
<![CDATA[Toto Gunarto]]>;
<![CDATA[Neli Aida]]>
<![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.v3i4.551
<![CDATA[This study aims to analyze the influence of Renewable Energy Consumption and Energy Intensity on the economy in ASEAN. The variables used in this study consisted of Renewable Energy Consumption (REC), Energy Intensity (EI), and Gross Fixed Capital Formation (GFCF). This research method uses panel data regression analysis with the Random Effect Model. Where cross-sectional data are 7 ASEAN member countries and time series data from 2010-2021. The results of the study show that all variables, namely REC, EI and GFCF, are all significant to GDP. REC with a coefficient of -6,921,893 and a significance of 0.0000 < 0.05 so that REC has a negative impact on GDP in ASEAN. EI has a coefficient of -76,701.51 and a significance of 0.0000 < 0.05 so that EI has a negative impact on GDP. Meanwhile, GFCF has a coefficient of 91,930.69 and a significance of 0.0000 < 0.05 so that GFCF has a positive impact on GDP. The R2 value of 0.6083 can be concluded that the variation of these independent variables contributes 60.83 percent in GDP. While the rest are influenced by other factors that are not described in the model.]]>
<![CDATA[THE RATE OF ECONOMIC GROWTH, MSES AND HOUSEHOLD CONSUMPTION EXPENDITURE ON THE NUMBER OF POOR PEOPLE IN LAMPUNG PROVINCE ]]>
<![CDATA[Oky Indrajaya]]>;
<![CDATA[Neli Aida]]>;
<![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.v3i4.552
<![CDATA[This study aims to analyze the influence of Gross Regional Domestic Product (GDP) per capita, Regency/City Minimum Wage (MSE), and Household Consumption Expenditure (PKRT) on poverty levels in Lampung Province during the period 2010–2024. Using the panel data regression method and the Fixed Effect Model (FEM) approach, this study utilizes data from six districts/cities selected based on the socioeconomic diversity of the region. The results of the study show that GDP has a negative and significant effect on the poverty rate, indicating that economic growth plays an important role in reducing the number of poor people. On the contrary, MSEs have a positive and significant effect, which indicates that the increase in the minimum wage has not been able to reduce poverty, especially in areas with the dominance of the informal sector. Meanwhile, PKRT did not show a significant influence on poverty. These findings show that poverty alleviation efforts in the regions need to be directed towards inclusive economic growth, wage policies that are adaptive to local employment structures, and sustainable strengthening of household consumption capacity.]]>
<![CDATA[THE INFLUENCE OF INCOME, UNEMPLOYMENT, EDUCATION AND DEMOCRACY ON HAPPINESS IN INDONESIA ]]>
<![CDATA[Elita Safitria]]>;
<![CDATA[Nairobi]]>;
<![CDATA[Arivina Ratih Yulihar Taher]]>
<![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.v3i4.553
<![CDATA[This study aims to find out the extent to which economic, social and political factors affect the level of happiness of people in Indonesia. In this study, economic factors are represented by GDP and unemployment rates, social factors are represented by average school age and political factors are represented by democracy levels. Using panel data from 34 provinces in 2014, 2017, and 2021, using a Fixed Effect Model (FEM) approach. The results of the analysis showed that the variables of GDP and unemployment rate had a significant negative relationship with the happiness index. On the other hand, the average length of school shows a negative positive impact. Meanwhile, the level of democracy does not show a statistically significant influence. This model has an R-squared value of 0.740 which indicates that almost 74% of the variation in the happiness index can be explained by the variables in the model. These findings emphasize the importance of inclusive economic growth, reducing the unemployment rate, and equitable access to education in an effort to improve the subjective welfare of people in Indonesia.]]>
<![CDATA[FINANCIAL INCLUSION AS A DRIVER FOR ECONOMIC GROWTH ENHANCEMENT IN ASEAN REGION: A COMPREHENSIVE LITERATURE REVIEW ]]>
<![CDATA[Abdul Aziz Turaya]]>;
<![CDATA[Nairobi]]>;
<![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.v3i4.554
<![CDATA[Financial inclusion has emerged as a pivotal catalyst for sustainable economic development across ASEAN economies. This comprehensive literature review synthesizes findings from 45 peer-reviewed studies published between 2015-2024, examining the nexus between financial inclusion and economic growth in the ASEAN region. Through systematic analysis of existing research, this study identifies key mechanisms through which financial inclusion drives economic expansion, including capital allocation efficiency, entrepreneurship facilitation, and poverty reduction. The review reveals consistent evidence of positive correlation between financial inclusion indicators and GDP growth across ASEAN countries, with digital financial services showing the most pronounced impact. Synthesized findings indicate that countries with higher financial inclusion indices experience 15-25% faster economic growth rates. The study identifies research gaps and proposes future directions for investigating the long-term sustainability of financial inclusion-led growth in emerging economies.]]>
<![CDATA[THE EFFECT OF ECONOMIC GROWTH AND INEQUALITY ON POVERTY IN LAMPUNG PROVINCE IN 2015-2023 ]]>
<![CDATA[Syifa Asriyani Fauzia]]>;
<![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.v3i4.555
<![CDATA[This study aims to examine the impact of economic development and inequality on poverty in Lampung Province in 2015-2023. The data used was in the form of panel data from 15 districts/cities in Lampung Province which was analyzed through a random effect model (REM). This analysis shows that GDP per capita and average years of education have a negative and substantial influence on poverty, but the Gini index has a positive and significant impact. The data shows that economic development and higher education contribute significantly to poverty alleviation, but income inequality exacerbates it. These findings are in line with the theory of economic growth, the downward trickle effect, and the theory of structural poverty and human resources, which underscore the importance of equitable distribution of development results and improving the quality of human resources as a method of poverty alleviation.]]>
<![CDATA[ANALYSIS OF COMPLIANCE IN PREPARATION OF BLUD FINANCIAL REPORTS TOWARDS PERMENDAGRI NO. 79 OF 2018 CASE STUDY OF S. PARMAN PUBLIC HEALTH CENTER BANJARMASIN ]]>
<![CDATA[Hikmahwati]]>;
<![CDATA[Rizky Amelia]]>;
<![CDATA[Tino Kemal Fattah]]>;
<![CDATA[Julkawait]]>
<![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.v3i4.563
<![CDATA[This study aims to analyze the level of compliance with the preparation of financial statements at the S. Parman Banjarmasin Health Center based on Permendagri No. 79 of 2018. The object of the research is the financial statements for the fiscal year 2022, which consists of seven main components: LRA, SAL, Balance Sheet, Operational Statements, Cash Flows, Equity Changes, and CaLK. This study uses a descriptive qualitative approach with data collection techniques through interviews, documentation, and observation. The results of the study show that the S. Parman Health Center has prepared complete financial statements and according to the set format, using an accrual basis in accordance with SAP. All reports have been prepared in a timely manner and reflect compliance with budget allocations within the RBA. In addition, accounting policies are also implemented consistently. This reflects transparency and accountability in BLUD's financial governance. The SILPA value of IDR 98,981,526 in the SAL Report shows budget efficiency. Thus, it can be concluded that the S. Parman Health Center has fulfilled the provisions in Permendagri No. 79 of 2018, as well as showing professional and accountable public financial reporting practices.]]>
<![CDATA[DOES ESG PERFORMANCE INFLUENCE CORPORATE TAX AVOIDANCE? AN EMPIRICAL ANALYSIS ]]>
<![CDATA[Melvin Angelina]]>;
<![CDATA[Verani Carolina]]>
<![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.v3i4.566
<![CDATA[This study aims to analyze the relationship between environmental, social, and governance (ESG) and tax avoidance in non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study employed a quantitative approach with secondary data, using a sample of 25 companies obtained through purposive sampling and simple regression tests. The results indicate that an increase in a company's ESG value is associated with a decrease in tax avoidance practices. These findings are expected to help investors make informed decisions and encourage companies to integrate ESG into their business activities to minimize the risk of tax avoidance.]]>
