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[IMPLEMENTING DIGITALIZATION TO PROMOTE CIBULUH CULTURAL TOURISM VILLAGE ]]>
<![CDATA[Firman Syah]]>;
<![CDATA[Imam Syafganti]]>
<![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.v3i5.596
<![CDATA[Village tourism destinations are currently a crucial pillar in community-based economic development. Furthermore, Indonesia boasts extraordinary cultural and natural diversity. Cibuluh Tourism Village, located in Subang Regency, West Java, is a destination that maintains its cultural potential by combining nature and local wisdom as its main attractions. Digitalization here is not only about the application of technology, but also about restructuring governance, community participation, and village image. The purpose of this study is to implement technology for promotional activities in Cibuluh Tourism Village and explain the promotions implemented in Cibuluh Tourism Village. The research type chosen is quantitative with numerical data analysis to explain, predict, and control the phenomena of interest, processed using statistical methods. The results of the research from the implementation of technology for promotional activities that can be implemented in Cibuluh Tourism Village in order to attract tourists while maintaining local wisdom are utilizing the availability of supporting facilities and infrastructure that are highly dependent on the readiness of the local community (Pokdarwis) and the role of the local government, as well as budgetary assistance. Meanwhile, promotional activities in Cibuluh Tourism Village include several hardware and software-based promotional tools, including laptops, mobile phones, drones, and GPS. There's also a website, Facebook, Instagram, TikTok, and YouTube.]]>
<![CDATA[TOWARD A NEW PARADIGM OF ORGANIZATIONAL STRUCTURES IN THE AGE OF ARTIFICIAL INTELLIGENCE: A COMPARATIVE THEORETICAL STUDY ]]>
<![CDATA[Masoud Lajevardi]]>;
<![CDATA[Mega Arum]]>;
<![CDATA[Yanti Susanti]]>;
<![CDATA[Dwi Saleha]]>;
<![CDATA[Eko Sudarmanto]]>
<![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.v3i5.598
<![CDATA[This paper aims to develop a novel theoretical framework for organizational structures in the era of artificial intelligence (AI). It conducts a comparative analysis of traditional, modern, and postmodern organizational structures to identify limitations in accommodating AI’s autonomous capabilities. Through extensive literature review and critical analysis, the study synthesizes organizational theories with emerging AI research to propose a new paradigm integrating AI as an active participant in organizational dynamics. The findings reveal a significant theoretical gap in existing models, which predominantly treat AI as a tool rather than an autonomous agent. The proposed AI-driven paradigm emphasizes distributed intelligence, adaptive structural fluidity, human-AI symbiosis, and transparent accountability. The conceptual nature of the study calls for empirical validation across different industries and cultures. The paradigm provides a framework for managers and practitioners to redesign organizational architectures, fostering agility and ethical governance in AI-augmented environments. This research fills a critical gap in organizational theory by positioning AI as a core actor influencing structure and decision-making, offering a comprehensive model for organizations navigating the complexity of the digital age.]]>
<![CDATA[SHADOWY USER BEHAVIOR IN DIGITAL MARKETING: A MANAGEMENT-ORIENTED VIEW ON CYBER POLICY, CULTURAL INFLUENCE, AND ONLINE INTERACTION ]]>
<![CDATA[Arifah Rachmawati]]>;
<![CDATA[Meiliyah Ariani]]>
<![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.v3i5.599
<![CDATA[Online digital systems are driving the growth of economies, but they have also given rise to problematic online user behavior. Online shady practices are a threat to social cohesion, yet they persist and evade legal detection. To promote a healthy and inclusive digital environment, there is a need for further research to understand the interplay between culture, legislation, and online user behavior. This study aims to examine the interrelations between socio-cultural settings, cyber policies, and online user behavior. It explores the effectiveness of current policy measures and posits possible ways for promoting a healthy and inclusive digital environment. The study employs a narrative review of literature to understand the interplay between culture, legislation, and online user behavior. The findings highlight the influence of cultural settings on online user behavior and the interconnectedness of legislation, culture, and online interactions. The emphasis on the need for context-specific approaches and inclusive policymaking methodologies to foster a healthy and inclusive digital environment were the knowledge gaps identified that warrant further research. Understanding the interplay between cultural settings, legislation, and online user behavior provides valuable insights for practitioners and researchers to look more into a culturally sensitive safe digital space.]]>
<![CDATA[CORPORATE GOVERNANCE, FINANCIAL REPORTING QUALITY, AND FIRM PERFORMANCE: EVIDENCE FROM INDONESIA ]]>
<![CDATA[Maria Natalia]]>;
<![CDATA[Yunita Christy]]>;
<![CDATA[Verani Carolina]]>;
<![CDATA[Revaldo Farrel Witanto]]>
<![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.v3i5.600
<![CDATA[The aim of this research is to examine the connection between corporate governance, the dependability of financial statements, and the functioning of non-financial corporations listed on the Indonesia Stock Exchange during the years 2019 to 2021. This research draws on the findings of Khatib & Nour (2021), which indicated that an increase in board size significantly improves firm performance. Moreover, it cites the research conducted by Sohail & Aziz (2019), demonstrating that quality of financial reporting affects corporate performance. Utilizing the ASEAN CG Scorecard as a benchmark for corporate governance sets this research apart from earlier studies, as do the selected sample and the time frame of the research. This research contributes to the current literature on corporate governance criteria by employing the ASEAN CG Scorecard. Instead of concentrating on a limited range of indicators, this approach aims to deliver a comprehensive overview of corporate governance practices. Furthermore, since it is based on OECD standards, the ASEAN CG Scorecard is expected to enhance investor trust in publicly traded firms. The goals of this research are to assess whether effective governance influences corporate performance and to evaluate if the quality of financial reporting impacts overall corporate success.]]>
<![CDATA[AUDIT QUALITY AND FINANCIAL HEALTH: A STUDY OF LEADING INDIAN BANKS ]]>
<![CDATA[Vishal Patel]]>;
<![CDATA[Kumar Aditya]]>
<![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.v3i5.601
<![CDATA[This study investigates the relationship between audit quality and financial performance among leading Indian commercial banks from 2015 to 2024. Audit quality is assessed using a composite Audit Committee Score (ACS), developed through a binary scoring method based on 14 parameters that consider regulatory compliance and governance best practices. The research utilizes a panel of nine Nifty Bank Index banks, selected based on consistent data availability throughout the study period. The study is structured around two primary objectives. Firstly, to evaluate the effectiveness of audit committees, mean ACS values were calculated and used to rank the banks. The findings reveal that private sector banks, particularly Kotak Mahindra Bank and Federal Bank, consistently demonstrated higher audit effectiveness compared to their public sector counterparts. Secondly, the research examines the impact of audit quality on financial performance, with Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM) as dependent variables. Panel regression analysis, supported by relevant diagnostic tests and model selection criteria, indicates a statistically significant positive effect of ACS on ROA and ROE, while the effect on NIM was positive but not significant. The research underscores the crucial role of efficient audit committees in enhancing profitability and financial control in banks. The study recommends regulatory and institutional measures to further strengthen the structures of audit committees, particularly in public sector banks, in alignment with best governance practices and financial stability.]]>
<![CDATA[LEVERAGE, INSTITUTIONAL OWNERSHIP, AND FIRM SIZE ON TAX AVOIDANCE: PROFITABILITY AS A MEDIATING VARIABLE ]]>
<![CDATA[Nur Fitria Sani]]>;
<![CDATA[Ranidhan Putri]]>;
<![CDATA[Selica Vianes]]>;
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Ahmad Jayanih]]>;
<![CDATA[Ahmad Zaki Mubarok]]>
<![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.v3i5.602
<![CDATA[This study aims to examine the effect of leverage, institutional ownership, and company size on tax avoidance with profitability as an intervening variable in energy sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The population of this study includes all manufacturing companies in the energy sector, with a sample of 70 companies selected using purposive sampling techniques. This research method uses a quantitative approach with panel data regression analysis based on Eviews 12 Student Version software. The F test shows that leverage, institutional ownership, company size, and profitability simultaneously have a significant effect on tax avoidance, with an F-count value of 1.862133 and a probability value of 0.044307 (p <0.05). T-test shows that leverage (t-count = 0.132247; p = 0.2688), institutional ownership (t-count = -0.639379; p = 0.5254), and firm size (t-count = 1.362275; p = 0.1790) do not have a significant effect on tax avoidance. In contrast, profitability (t-count = -3.083855; p = 0.0033) has a significant negative effect on tax avoidance. Testing with the Sobel test shows that profitability cannot mediate the effect of leverage and institutional ownership on tax avoidance. However, profitability can mediate the negative effect of firm size on tax avoidance. This finding supports the Agency Theory, which states that profitability can influence management decision making in managing tax burdens.]]>
<![CDATA[SUSTAINING TRADITIONAL MARKETS IN THE DIGITAL ERA: THE ROLE OF TECHNOLOGY IN MODERATING MARKETPLACE AND CONSUMER BEHAVIOR IMPACTS IN RURAL INDONESIA ]]>
<![CDATA[Verliani Dasmaran]]>;
<![CDATA[Novelia Kiki Permata Sari]]>;
<![CDATA[Sevi Maulana Safar]]>
<![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.v3i5.611
<![CDATA[The rapid growth of the marketplace driven by digital technology has increased consumer appeal, but is inversely proportional to the decline in the turnover of non-food traditional market traders, especially in the Panimbang Market. This study aims to analyze the influence of marketplace and consumer behavior on the sustainability of traditional markets by considering the role of technological sophistication as a moderation variable in Panimbang Market, Banten. The main problem in this study lies in the existence of research gaps. This study uses a descriptive quantitative approach by collecting data through questionnaires that are distributed directly in physical form. The sampling technique used was non-probability sampling with the quota sampling method, where the research population included all traders of the Panimbang Market, and the sample number was set as 135 respondents. Data analysis was carried out using SmartPLS4 software version 4.1.1.4. The results of the study show that the marketplace and consumer behavior have a positive and significant effect on the sustainability of traditional markets. However, technological sophistication does not significantly moderate the influence of the marketplace, while consumer behavior has a significant negative effect, which indicates that the limitations of merchant digital literacy weaken the positive impact of consumer behavior on the sustainability of traditional markets.]]>
<![CDATA[STAKEHOLDER PRESSURE MODERATES THE RELATIONSHIP BETWEEN GREEN INVESTMENT AND ENVIRONMENTAL MANAGEMENT SYSTEMS TO CARBON EMISSIONS DISCLOSURE ]]>
<![CDATA[Muhamad Abdul Malik]]>;
<![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.v3i5.613
<![CDATA[This study aims to examine the moderating effect of stakeholder pressure on the relationship between green investment and environmental management systems on carbon emission disclosure. The research focuses on companies listed in the KOMPAS100 index on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. A quantitative associative approach was employed, with sample selection conducted through purposive sampling and data analyzed using panel data regression models. The findings indicate that green investment does not significantly influence carbon emission disclosure, whereas the implementation of environmental management systems positively affects disclosure practices. Moreover, stakeholder pressure does not moderate the relationship between green investment and carbon emission disclosure. Interestingly, it weakens the positive relationship between environmental management systems and carbon emission disclosure. These results suggest the need for stronger regulatory frameworks and internal mechanisms to encourage transparent and consistent environmental reporting. Enhancing carbon disclosure is a crucial step in supporting Indonesia’s commitment to achieving Net Zero Emissions by 2060.]]>
<![CDATA[ANALYSIS OF THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL, LEVERAGE RATIO AND PROFIT QUALITY ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATOR ]]>
<![CDATA[Eko Supriyanto]]>;
<![CDATA[Joko Setiawan]]>;
<![CDATA[Tris Sudarto]]>
<![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.v3i5.618
<![CDATA[This study aims to analyze the effects of Green Intellectual Capital (GIC), leverage ratio (Debt to Asset Ratio - DAR), and earnings quality on the firm value of palm oil plantation companies listed on the Indonesia Stock Exchange (IDX). Furthermore, it investigates the moderating role of firm size in these relationships. The research employs a quantitative approach using panel data from publicly listed palm oil companies on the IDX from 2017 to 2024. Data were analyzed using panel data regression analysis with the EViews application to test the direct effects and moderating effects. The results indicate that: (1) GIC has a positive and significant effect on firm value; (2) Leverage ratio (DAR) has a negative and significant effect on firm value; (3) Earnings quality has no significant effect on firm value; (4) Firm size does not directly affect firm value but acts as a significant moderator; (5) Firm size weakens the positive effect of GIC on firm value; (6) Firm size strengthens the negative effect of leverage ratio on firm value, turning it less negative or positive in context; and (7) Firm size does not moderate the relationship between earnings quality and firm value. This study provides novel insights into the dual and contrasting moderating role of firm size in an emerging market context, specifically showing how it dampens the value of sustainability disclosures (GIC) while amplifying the acceptability of financial leverage. Managers should strategically disclose GIC to enhance valuation and adopt prudent leverage policies. For larger firms, it is crucial to communicate their sustainability efforts more effectively to maintain their premium, as investors' higher expectations can diminish the marginal value of these disclosures.]]>
<![CDATA[COMPANY SIZE MODERATING DETERMINANT TAX MANAGEMENT IN TECHNOLOGY SECTOR COMPANIES INDONESIA ]]>
<![CDATA[Metri Mariana]]>;
<![CDATA[Mila Afifah]]>;
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Januar Eky Pambudi]]>;
<![CDATA[Indra Gunawan Siregar]]>;
<![CDATA[Reni Anggraeni]]>
<![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.v3i5.603
<![CDATA[This study aims to determine if fixed asset intensity has an effect on leverage, profitability, and tax management in technology companies listed on the Indonesia Stock Exchange in 2021–2023, using the operational size of a corporate entity as a moderating component in the analysis. The study's quantitative approach is predicated on an examination of the yearly financial reports of technology firms that were listed between 2021 and 2023 on the Indonesia Stock Exchange (IDX). There were 44 companies in the population, and through the use of purposive sampling techniques, 13 companies were selected from a total of 44 companies for a detailed investigation for three consecutive years, from 2021 to 2023. Utilizing the statistical program EViews 12, the company's data was analyzed. According to the study's findings, there was no statistically significant correlation found between the leverage ratio and the profitability of the business in tax management, the intensity of fixed assets had a very significant impact. The size of the company cannot control the leverage and profitability in tax management; however, the company's size might regulate how much emphasis is placed on assets in tax management.]]>
