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[BANK-SPECIFIC AND MACROECONOMIC DETERMINANTS OF NON-PERFORMING LOANS (NPLS) IN GHANA: THE CASE OF LISTED BANKS ON THE GHANA STOCK EXCHANGE ]]>
<![CDATA[Daniel Amoah]]>;
<![CDATA[Doris Boakye]]>;
<![CDATA[Desmond Ofori]]>;
<![CDATA[Adwoa Agyeiwaah Ampomah-Britwum]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i5.498
<![CDATA[This study investigates the determinants of NPLs in Ghana's listed banks, addressing critical research gaps on credit risk analysis in emerging markets. Following Ghana's banking sector reforms and the lack of comprehensive frameworks, this study integrates bank-specific and macroeconomic factors to provide a complete understanding of NPL determinants within the banking sector. Using panel data from seven banks listed on the Ghana Stock Exchange (2010-2020), the study employs random effects regression validated through Hausman testing, integrating Financial Intermediation Theory and Moral Hazard Theory. The model demonstrates strong explanatory power (R-squared = 0.606), revealing significant negative relationships between NPLs and bank-specific variables: Capital Adequacy Ratio (-0.728), Loan-to-Deposit Ratio (-1.075), Return on Equity (-0.436), and Bank Size (-3.935). Bank Size emerges as the most influential determinant, confirming the presence of economies of scale in risk management. The counterintuitive LDR-NPL relationship suggests that aggressive lending is associated with more stringent credit screening procedures. Macroeconomic analysis confirms credit risk's countercyclical nature, with GDP (-1.773) and Money Supply (-1.821) significantly reducing NPLs. The Lending Rate and Inflation show positive but insignificant effects. Practical evidence from recent bank failures validates findings regarding capital adequacy. The study’s contributions include multi-framework integration, robust econometric analysis, and evidence-based recommendations for capital enhancement and risk-based pricing models. Findings highlight the integration of NPL management approaches to address institutional practices and macroeconomic conditions, with implications for banking supervision and monetary policy coordination in emerging economies.]]>
<![CDATA[PUBLIC SECTOR ACCOUNTING CYCLE: PROCUREMENT OF GOODS/SERVICES IN THE GOODS/SERVICES PROCUREMENT WORK UNIT GARUT REGENCY ]]>
<![CDATA[Nunik Lestari Dewi]]>;
<![CDATA[Vinny Stephanie Hidayat]]>;
<![CDATA[Nindy Tanison]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i5.536
<![CDATA[The goods/services procurement style is one of the public sector accounting cycles that requires transparency and accountability for more effective budget absorption. This procurement mechanism in the Garut Regional Government need to comply with Presidential Regulation Number 12 of 2021 concerning Government Goods and Services Procurement. Therefore, this research aims to analyze procurement cycle, optimal implementation, inhibiting factors, and auction failures of procurement of goods/services in Garut Regency. Data were collected from all employees of the Garut Regency Goods/Services Procurement Work Unit through observation, interviews and supporting documents. The results showed that implementation of goods/services procurement in 2023 at the UKPBJ (Goods/Services Procurement Work Unit) Garut Regency described the right procurement cycle in accordance with Presidential Regulation Number 12 of 2021. Procurement process is optimal and more efficient in terms of budget ceiling and estimated price. In conclusion, the inhibiting factors namely the ignorance of procurement actors, and inadequate functional resources led to the failure of six auction packages and inappropriate work quality.]]>
<![CDATA[ASSESSING VALUATION MODEL FORECASTING ACCURACY IN HEALTHCARE: A SIMULATED COMPARISON OF CAPM AND DDM ]]>
<![CDATA[Wil Martens]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i5.562
<![CDATA[This study addresses the challenges of valuing firms in the volatile healthcare sector by rigorously comparing the fore- casting accuracy of the Capital Asset Pricing Model (CAPM) and the Dividend Discount Model (DDM). Employing a controlled synthetic dataset of 100 healthcare firms spanning 2019–2021, we aim to isolate model performance, free from real-world confounding factors. Forecast accuracy is measured using Mean Absolute Error (MAE) and Percent- age Absolute Error (PAE). Results indicate CAPM significantly outperforms DDM (e.g., CAPM’s average PAE of 3.47% vs. DDM’s 8.48%), particularly due to healthcare’s variable dividend policies. This research provides empirical evidence from a controlled setting on model suitability, guiding financial practitioners toward more reliable valuation techniques and contributing to the literature on model selection in sector-specific financial contexts.]]>
<![CDATA[THE EFFECT OF PRODUCT VARIATIONS AND CUSTOMER VALUES ON CUSTOMER SATISFACTION HANNAH CATALOG BANDAR LAMPUNG ]]>
<![CDATA[Ardansyah]]>;
<![CDATA[Muhammad Haykal Marlyn]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i5.567
<![CDATA[This study aims to evaluate the impact of variables such as customer value and product variety on consumer satisfaction from Hannah Catalog. The population that was the focus of the study consisted of 100 customers who used the sampling technique using purposive sampling. The analysis method used is multiple linear regression. The purpose of this research is to help Hannah Catalog increase customer value and product variety in order to better meet customer satisfaction, which can increase competitiveness. This research is expected to provide guidance to Hannah Catalog to improve customer satisfaction levels with their products. The results of the study show that product variety and customer value each have a positive and significant effect on customer satisfaction. Simultaneously, both variables also have a significant effect on customer satisfaction. A coefficient of determination value (R²) of 0.575 indicates that product variation and customer value can explain 57.5% variation in customer satisfaction. These findings provide important implications for Hannah Catalog's management in designing strategies for improving product quality and creating customer value.]]>
<![CDATA[THE IMPACT OF INTEGRATION BETWEEN ACCOUNTING DISCLOSURE AND COMMERCIAL IDENTITY ON THE SUSTAINABILITY OF COMPETITIVE ADVANTAGE ]]>
<![CDATA[Jasim Gshayyish Zwaid]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i5.577
<![CDATA[In the highly competitive business world, insurance companies need strategic tools to strengthen their market position. This study aims to comprehend how integrating brand identity and accounting disclosure affects preserving competitive advantage through a field study of a sample of public and private insurance companies in Iraq. The study employed quantitative measures such as advertising expenditures, investment income, business profits, and insurance portfolio performance. The results showed that companies like Gulf and Al Hamra were able to outperform their rivals and hold onto their revenue and profits by skillfully combining financial disclosure with a distinctive brand identity. It also demonstrated that open disclosure increases investor and customer confidence, even though brand identity is crucial for establishing a company's reputation and encouraging loyalty. The study concluded that, especially in a sensitive industry like insurance, integrating the financial and marketing aspects is a competitive necessity rather than an institutional luxury. The study recommended using a dual disclosure model that combines accounting transparency with brand communication messaging to ensure greater trust and long-term superiority. The study also filled a scientific gap in the Arabic literature by providing an analytical framework for evaluating long-term competitive performance. In the context of insurance, the interdependent relationship between financial disclosure and brand identity was rarely discussed in Arabic literature.]]>
<![CDATA[FACTORS INFLUENCING GOING-CONCERN AUDIT OPINIONS AND THEIR CONSEQUENCES: EVIDENCE FROM INDONESIAN LISTED FINANCIAL FIRMS ]]>
<![CDATA[Afilia Damayanti]]>;
<![CDATA[Munawar Muchlis]]>;
<![CDATA[Roza Mulyadi]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i5.578
<![CDATA[This study aims to examine the antecedents of going concern audit opinions and their consequences for auditor switching among financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. The independent variables include financial distress, audit committee effectiveness, and audit report lag. The dependent variable is the going concern audit opinion, and the consequence variable is auditor switching. A quantitative method was applied using logistic regression on a sample of 88 companies. Results indicate that financial distress and audit report lag significantly influence going concern opinions, whereas audit committee effectiveness has no significant impact. Furthermore, going concern opinions do not significantly affect auditor switching. These findings emphasize the importance of financial health and timely financial reporting in audit assessments and investor confidence.]]>
<![CDATA[MANAGEMENT ACCOUNTING SYSTEMS AND FIRM PERFORMANCE: THE MODERATING ROLE OF COMPETITIVE ADVANTAGE IN THE INDONESIAN CONSUMER GOODS INDUSTRY ]]>
<![CDATA[Arzia Laksmita Putri]]>;
<![CDATA[Hadri Mulya]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i5.584
<![CDATA[This study aims to analyze and empirically prove the influence of the Management Accounting System on Company Performance moderated by Competitive Advantage in Companies in the Consumer Goods Industry Sub-Sector Registered in BEI the 2016- 2018 period. The method used in this study is a quantitative method. The data used are sourced from primary and secondary data. The population in this study is all companies in the consumer goods industry sub-sector registered in BEI2016-2018. The sampling technique in this study uses the purposive sampling method is a sampling technique used based on the researcher's considerations when selecting samples. Data analysis and processing were carried out using Microsoft Excel and SPSS. The results of the research test indicate that: 1) The Management Accounting System (SAM) does not have a significant influence on Company Performance, 2) Competitive Advantage is able to moderate the influence SAMon Company Performance. Management needs to pay attention to SAM Although it does not affect company performance, at the 10% level, MAS shows an influence on company performance, meaning that improvements in the management accounting system are needed to improve company performance. Companies can use the information in MAS to observe their environment and determine any changes in the industry and their competitors' strategies, the greater the competitive advantage is able to strengthen the influence of MAS on company performance.]]>
<![CDATA[PRICING PRACTICES BY TRADITIONAL TRADERS IN SUDIMAMPIR MARKET ]]>
<![CDATA[Hikmahwati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i5.585
<![CDATA[This study aims to examine the pricing strategies used by traders in Sudimampir Market, Banjarmasin, in response to the dynamics of traditional market competition. A qualitative descriptive approach was applied, with data collected through interviews with 40 traders selling various products such as clothing, fabric, prayer equipment, household goods, shoes, and bags. Primary data were obtained from interviews, while secondary data came from literature and relevant documents. The findings reveal that most traders set prices based on prevailing market rates or competitors’ prices to remain competitive. Around 70% of traders stated that their pricing aligns with the market price, and 97% believed that their selling prices reflect product quality. Regarding price flexibility, 41% of traders do not apply fixed pricing, 35% use set prices, and the rest adjust depending on the situation. These results indicate that pricing decisions are not solely profit-driven but also reflect adaptive strategies in response to market conditions and consumer perceptions.]]>
<![CDATA[THE INFLUENCE OF GREEN STRATEGY AND INTERNATIONAL OPERATIONS ON CARBON EMISSION DISCLOSURE WITH OWNERSHIP CONCENTRATION AS A MODERATION VARIABLE ]]>
<![CDATA[Juna Sari Berutu]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i5.594
<![CDATA[This study investigates the effect of Green Strategy and International Operation on Carbon Emission Disclosure (CED), with a specific focus on the moderating role of Ownership Concentration. Using a quantitative associative approach and panel regression analysis, data were collected from 72 financial sector companies listed on the Indonesia Stock Exchange (IDX) over the period 2020–2023, resulting in 288 firm-year observations. The study employs a panel data regression model and Moderated Regression Analysis (MRA) to test the proposed hypotheses. The results reveal that both Green Strategy and International Operation have a significant positive effect on Carbon Emission Disclosure, confirming that environmentally oriented strategies and international business exposure lead to greater transparency in emission reporting. Moreover, Ownership Concentration does not moderate the relationship between Green Strategy and Carbon Emission Disclosure. However, it positively moderates the relationship between International Operation and Carbon Emission Disclosure, suggesting that highly concentrated ownership enhances the strategic influence of international exposure on environmental reporting. This study contributes to the growing body of literature on corporate environmental disclosure by providing empirical evidence from an emerging market context. The findings support the Stakeholder Theory and Legitimacy Theory, indicating that both internal corporate strategies and external operational contexts play vital roles in shaping environmental transparency.]]>
<![CDATA[THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND SYSTEMATIC RISK ON EARNINGS RESPONSE COEFFICIENT WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE ]]>
<![CDATA[Diki Ibrahim]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Holiawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i5.595
<![CDATA[This study examines the effect of Corporate Social Responsibility (CSR) Disclosure and Systematic Risk on the Earnings Response Coefficient (ERC), with Good Corporate Governance (GCG) as a moderating variable. Using panel data regression with the Random Effect Model (REM), the study analyzed 125 firm-year observations from energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The findings reveal that CSR Disclosure has a significant positive effect on ERC, supporting the signaling theory that CSR acts as a credible indicator of firm quality and long-term sustainability. In contrast, Systematic Risk does not significantly influence ERC, suggesting that market-wide risk factors are not primary determinants of investor responsiveness to earnings announcements in the energy sector. Furthermore, GCG significantly moderates the relationship between CSR Disclosure and ERC, reinforcing the credibility of CSR disclosures and enhancing investor confidence. However, GCG does not moderate the relationship between Systematic Risk and ERC, indicating that corporate governance may not effectively mitigate the impact of external market uncertainties on earnings reactions. This study contributes to the existing literature by offering empirical insights from an emerging market context and highlighting the importance of governance and sustainability disclosures in enhancing the informativeness of earnings. The results provide valuable implications for regulators, investors, and corporate decision-makers, especially in socially sensitive and high-risk industries such as energy.]]>
