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 IMPACT OF BUSINESS PROCESS MODELING AND NOTATION (BPMN) ON ACCOUNTING INFORMATION SYSTEM DESIGN: A CASE STUDY OF AN INDONESIAN VILLAGE-OWNED ENTERPRISE ]]>
<![CDATA[Nabilla Lailatuz Zaidah]]>;
<![CDATA[Nur Indah Riwajanti]]>;
<![CDATA[Nurafni Eltivia]]>
<![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.v3i5.591
<![CDATA[This study aims to analyze and design an AIS using the Business Process Model and Notation (BPMN) to improve the effectiveness and efficiency of BUMDes Pulotondo's financial reports. The approach used in this design is Research and Development using the ADDIE model. By analyzing and designing financial applications using BPMN, BUMDes Pulotondo is expected to be able to improve efficiency and transparency in its financial management. The results of the study show that the results of the analysis using the fishbone diagram can create an application design with two levels of system users, namely administrators and staff. Using BPMN shows the business process flow of financial reports, namely the Profit and Loss Report, Statement of Changes in Equity, Cash Flow Report, and Balance Sheet Report. This research provides an original contribution by integrating BPMN modeling with the ADDIE development framework to design an Accounting Information System (AIS) specifically designed for Village-Owned Enterprises (BUMDes). In contrast to previous studies that often apply generic financial systems, this study discusses the unique operational characteristics of BUMDes Pulotondo. The use of BPMN provides clear and standardized visualization of financial processes, while the implementation of user-level access (administrator and staff) increases the security and usability of the system.]]>
<![CDATA[ENHANCING EMPLOYEE PRODUCTIVITY: THE ROLES OF STANDARD OPERATING PROCEDURES, JOB TRAINING, AND SOFT SKILLS ]]>
<![CDATA[Indah Kusumawati]]>;
<![CDATA[Ilma Darojat]]>;
<![CDATA[Muh. Abdul Rosid]]>
<![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.v3i5.593
<![CDATA[This study aims to examine the integrated influence of Standard Operating Procedures (SOPs), Job Training, and Soft Skills on employee productivity at PT. Panata Jaya Mandiri, an automotive component manufacturer in Indonesia. The research addresses the critical gap in understanding how these factors interact synergistically to drive sustainable productivity improvements in manufacturing settings. Using a quantitative approach, this research employed a cross-sectional survey design with 93 employees as respondents. Data were collected through structured questionnaires using a 5-point Likert scale and analyzed using SPSS version 26. Multiple regression analysis was conducted to test the hypotheses and determine the individual and combined effects of SOPs, job training, and soft skills on employee productivity. The results demonstrate that all three variables significantly influence employee productivity. SOPs account for 87.6% of productivity variance (R² = 0.876), job training explains 74.1% (R² = 0.741), and soft skills show the highest individual explanatory power at 88.8% (R² = 0.888). Collectively, these factors explain 95.2% of productivity variance (R² = 0.952), indicating a strong synergistic effect. The findings reveal that soft skills emerge as the most crucial individual factor in enhancing productivity. This research contributes to the existing literature by developing and validating an integrated productivity framework that synthesizes operational and human resource perspectives. Unlike previous studies that examined these factors in isolation, this study demonstrates their synergistic relationship, providing a comprehensive understanding of productivity drivers in manufacturing contexts. The findings offer valuable insights for manufacturing managers in emerging economies seeking to optimize their operational and human resource strategies simultaneously.]]>
<![CDATA[THE MEDIATING ROLE OF FINANCIAL ATTITUDE IN LINKING FINANCIAL CAPABILITY AND DEBT DECISION AMONG INFORMAL WOMEN ENTREPRENEURS ]]>
<![CDATA[Andini Ekasari]]>;
<![CDATA[Meutia]]>;
<![CDATA[Lia Uzliawati]]>;
<![CDATA[Windu Mulyasari]]>
<![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.v3i5.610
<![CDATA[This study aims to analyse the influence of financial knowledge, financial attitudes, and financial behaviour on the debt decision of informal women entrepreneurs in Indonesia. By delivering questionnaires and quantitative methodology. 279 respondents were collected, and the results could be processed with SmartPLS Structural Equation Modelling (SEM). This paper explores the relationship between financial inclusion, financial literacy, and the important role of financial attitudes in improving decision-making skills related to debt management. At the same time, financial inclusion and financial literacy are essential, but not enough to encourage healthy debt practices. A constructive financial attitude emerges as an important determinant, contributing to understanding and implementing prudent debt decisions women in the informal sector. This research provides practical contributions for governments, financial institutions, and cooperatives in designing gender-responsive financial literacy programs. The findings advance the Theory of Planned Behavior in financial decision-making and provide actionable guidance for designing gender-responsive financial capability programs.]]>
<![CDATA[ECONOMIC PRESSURE MODERATES CORPORATE GROWTH AND CORPORATE GOVERNANCE ON CARBON EMISSION DISCLOSURE ]]>
<![CDATA[Rarasasi Ribka Redonoarsi]]>;
<![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.v3i5.614
<![CDATA[This study aims to analyze the effect of economic pressure moderation on corporate growth and corporate governance on carbon emission disclosure. This study focuses on companies that are members of the KOMPAS100 index on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. This study uses an associative quantitative approach. The sample determination was carried out by purposive sampling technique and data analysis using a panel data regression equation. The results of this study are that company growth and corporate governance have an effect on the disclosure of carbon emissions while economic pressure has no effect on the disclosure of carbon emissions. Economic pressures also cannot moderate corporate growth and corporate governance against carbon emission disclosure.]]>
<![CDATA[THE EFFECT OF THE RELEVANCE OF THE VALUE OF ACCOUNTING INFORMATION AND GOOD CORPORATE GOVERNANCE ON STOCK PRICES WITH COMPANY SIZE AS A MODERATION VARIABLE ]]>
<![CDATA[Nurul Ulfa]]>;
<![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.v3i5.615
<![CDATA[This study aims to empirically investigate the impact of the value relevance of accounting information and Good Corporate Governance (GCG) on the stock prices of Indonesian banking companies. Furthermore, it examines the moderating role of firm size in these relationships within the dynamic context of the post-PSAK 71 regulatory environment. Utilizing a quantitative associative design, this research employs a balanced panel data methodology. The sample consists of 24 banks listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, yielding 120 firm-year observations. Value relevance is proxied by Earnings Per Share (EPS), GCG is measured by a dummy variable reflecting compliance with OJK guidelines, and firm size is measured by the natural logarithm of total assets. The Random Effects Model (REM), selected through Chow, Hausman, and Lagrange Multiplier tests, is used for hypothesis testing alongside Moderated Regression Analysis (MRA). The results indicate that the value relevance of accounting information (EPS) has a significant positive effect on stock prices, supporting Signaling Theory. Conversely, Good Corporate Governance (GCG) does not exhibit a significant direct effect on stock prices. Notably, firm size significantly strengthens the relationship between value relevance and stock price. However, it does not moderate the relationship between GCG and stock price. This study provides timely empirical evidence from the Indonesian banking sector following the implementation of PSAK 71. It contributes to the literature by clarifying the contingent role of firm size, demonstrating that it amplifies financial signals but not governance signals, thus offering a nuanced understanding of value relevance and governance in an emerging market context.]]>
<![CDATA[COMMUNICATION STYLE AND CONFLICT MANAGEMENT AT SMK SCIENCE TECHNOLOGY AND BUSINESS DEPOK ]]>
<![CDATA[Sri Rejeki Sulistiyowati]]>;
<![CDATA[Aminah Swarnawati]]>
<![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.v3i5.625
<![CDATA[Communication and conflict management are crucial elements in educational leadership. This study aims to analyze the communication and conflict management styles of leaders at SMK Science Technology and Business Depok. A descriptive qualitative research method was employed, with data collected through in-depth interviews, observation, and documentation studies of six key informants. The findings reveal that the leader does not employ a single, dominant communication style. The identified communication styles were relinquishing and equalitarian, characterized by openness to input and delegation of authority, yet their application was conditional and restricted to an inner circle. Conversely, a withdrawal style was also prominent, demonstrated through avoidant and neglectful behavior towards responsibilities. In managing conflict, the leader primarily applied obliging (accommodating subordinates' interests) and compromising (finding a middle ground) styles. However, the frequent use of an avoiding style led to numerous unresolved conflicts and organizational dysfunction. This study concludes that leadership effectiveness is determined not only by authority but also by the ability to foster collaboration, trust, and functional conflict resolution. The practical implications of this research highlight the need for leadership coaching, structural communication reforms, and the implementation of clear conflict management protocols to improve the school's organizational health.]]>
<![CDATA[THE CONTRIBUTION OF GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY, AND GREEN INTELLECTUAL CAPITAL TO EARNINGS QUALITY ]]>
<![CDATA[Wahyudi Widodo]]>;
<![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.v3i6.590
<![CDATA[This study aims to examine and analyze the contribution of green accounting, corporate social responsibility, and green intellectual capital to earnings quality in palm oil companies operating in Indonesia and Malaysia, by utilizing total assets and sales growth as control variables. This study is an associative quantitative study using secondary data. The data analysis method used in this research is panel data regression. The population in this study is all palm oil companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange within 2021-2023. The sample in this study was determined by applying a purposive sampling method, resulting in 23 research populations, which were then processed into 69 samples. The results show that green accounting, corporate social responsibility, and green intellectual capital simultaneously influence earnings quality. While green accounting has a positive effect on earnings quality, corporate social responsibility and green intellectual capital have no effect on earnings quality.]]>
<![CDATA[THE NEXUS OF LEVERAGE, PROFITABILITY, AND FIRM SIZE ON TAX PLANNING: IS IT MODERATED BY INSTITUTIONAL OWNERSHIP? ]]>
<![CDATA[Zab Ass'ad Ibrahim]]>;
<![CDATA[Hari Sulistyo Wibowo]]>;
<![CDATA[Muhammad Fachry Fahreza]]>;
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Triana Zuhrotun Aulia]]>;
<![CDATA[Imas Kismanah]]>
<![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.v3i5.604
<![CDATA[Investigating Institutional Ownership Moderates: The Effect of Leverage, Profitability, and Ownership of Company Size on Tax Planning in Consumer Cyclicals Sector Companies listed on the Indonesia Stock Exchange between 2018 and 2023 is the main objective of this study. The study's population consists of consumer cyclical companies that were listed on the Indonesia Stock Exchange between 2018 and 2023. Over the course of three years, 11 companies out of 153 were chosen for this study using the purposive sample technique. Panel Data Regression Analysis is used in this work. Eviews12 software is used in this investigation. According to the study's findings, (1) leverage has no discernible impact on tax planning. (2) Tax planning is not much impacted by profitability. (3) Tax planning is significantly impacted by the size of the company. (4) The impact of leverage, profitability, and company size on tax planning cannot be moderated by institutional ownership.]]>
<![CDATA[PROFITABILITY MEDIATES THE INFLUENCE OF LEVERAGE, LIQUIDITY AND COMPANY SIZE ON TAX AGGRESSIVENESS ]]>
<![CDATA[Silvi Fadillah]]>;
<![CDATA[Lady Andriani]]>;
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Dewi Rachmania]]>;
<![CDATA[Samino Hendrianto]]>
<![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.v3i5.605
<![CDATA[This study examines the determinants of tax aggressiveness in Indonesia's Basic Materials sector, focusing on the effects of leverage, liquidity, company size, and profitability, with profitability serving as a potential mediating variable. The research employs quantitative panel data regression analysis using secondary data from 13 companies listed on the Indonesia Stock Exchange during the 2019-2023 period, resulting in 65 firm-year observations. Data were analyzed using EViews 12 with Common Effect Model and Random Effect Model estimation based on hypothesis testing results. The results indicate that profitability significantly negatively affects tax aggressiveness, while leverage, liquidity, and company size show no significant direct effects. Leverage demonstrates a significant negative impact on profitability, but liquidity and company size do not significantly influence profitability. The Sobel test confirms that profitability does not mediate the relationships between financial characteristics and tax behavior. The findings suggest that regulators should focus monitoring efforts on profitability metrics rather than conventional indicators like company size or leverage when assessing tax compliance risks. Companies should recognize that transparent tax strategies can complement strong financial performance rather than detract from it. This research provides novel insights into the contradictory role of conventional determinants of tax aggressiveness in emerging markets and demonstrates the complex relationship between profitability and tax behavior in Indonesia's Basic Materials sector.]]>
<![CDATA[FINANCIAL STATEMENT INTEGRITY IN THE CONSUMER NON CYCLICALS SECTOR: THE IMPACT OF FINANCIAL DISTRESS, EARNINGS MANAGEMENT, INSTITUTIONAL OWNERSHIP, AND BOARD INDEPENDENCE ]]>
<![CDATA[Djenni Sasmita]]>
<![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.v3i5.612
<![CDATA[This study examines the determinants of financial statement integrity in Indonesian consumer non-cyclicals companies, focusing on the effects of financial distress, earnings management, institutional ownership, and independent commissioners. The research employs quantitative panel data regression analysis using secondary data from 32 companies listed on the Indonesia Stock Exchange during the 2019-2023 period, resulting in 160 firm-year observations. Data were analyzed using EViews 12.0 with Random Effects Model estimation based on hypothesis testing results. The results indicate that earnings management significantly reduces financial statement integrity, while independent commissioners significantly enhance it. Surprisingly, institutional ownership shows a significant negative relationship with financial statement integrity, suggesting potential short-termism among institutional investors. Financial distress demonstrates no significant effect on financial statement integrity, indicating companies maintain reporting quality despite financial challenges. The findings highlight the critical role of independent commissioners in ensuring financial reporting quality and suggest regulatory attention toward institutional investor behavior and earnings management practices. Companies should strengthen board independence and monitoring mechanisms to improve financial statement reliability. This research provides novel insights into the contradictory role of institutional ownership in emerging markets and demonstrates the resilience of financial reporting quality during financial distress in Indonesian consumer non-cyclicals companies, contributing to both agency theory and corporate governance literature in emerging market contexts.]]>
