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.
Articles
35 Documents
Search results for
, issue
"Vol. 3 No. 6 (2025): December"
:
35 Documents
clear
<![CDATA[SHORT-TERM DEBT, PROFITABILITY AND STOCK MARKET VOLATILITY AT THE NAIROBI SECURITIES EXCHANGE, KENYA ]]>
<![CDATA[Vivyanne Omira]]>;
<![CDATA[Isaac Linus Ochieng]]>;
<![CDATA[Gordon Opuodho]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v3i6.616
<![CDATA[This study examines the relationship between short-term debt and stock market volatility among firms listed on the Nairobi Securities Exchange (NSE) in Kenya. Acknowledging the increased sensitivity of emerging markets to external financial shocks, the research aims to clarify how short-term financing affects market dynamics. Using secondary data from the NSE and company financial reports covering the period from 2013 to 2022, the study employs a quantitative approach that incorporates multiple linear regression, Pearson correlation analysis, and panel random effects models to capture both cross-sectional and time-series variations. The findings reveal a cyclical pattern in short-term borrowing and a strong positive relationship between short-term debt and market volatility. Regression analysis, which considers firm size and profitability, further confirms that short-term debt has a statistically significant positive impact on volatility. This suggests that short-term financing contributes to market instability when firm-specific factors are taken into account. The persistent presence of short-term debt in corporate capital structures underscores its strategic importance. These results highlight the need for investors and policymakers to carefully monitor corporate debt profiles to mitigate volatility risks in emerging financial markets.]]>
<![CDATA[MEDIATING ROLE OF BRAND LOVE ON THE EFFECT OF CUSTOMER RELATIONSHIP MANAGEMENT INNOVATION ON TOURIST REVISIT INTENTION ]]>
<![CDATA[Ni Putu Ayu Trefi Cahaya Wati]]>;
<![CDATA[Wayan Ardani]]>;
<![CDATA[I Gusti Ayu Diah Werdhi Srikandi WS]]>;
<![CDATA[Anak Agung Elik Astari]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v3i6.628
<![CDATA[While Bali's hospitality industry has rebounded strongly in the post-pandemic era, individual hotels face the critical challenge of declining customer loyalty amidst high occupancy. This study investigates the mechanism through which Customer Relationship Management (CRM) Innovation influences Revisit Intention, with Brand Love posited as a key mediator. A quantitative approach was employed, using a survey of 168 guests of Bintang Bali Resort, selected via purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the measurement and structural models. The results confirm that CRM Innovation has a significant positive effect on both Brand Love (β = 0.787, p < 0.001) and Revisit Intention (β = 0.440, p < 0.01). Brand Love also directly influences Revisit Intention (β = 0.377, p < 0.05). Crucially, Brand Love partially mediates the relationship between CRM Innovation and Revisit Intention (β = 0.297, p < 0.05), indicating that emotional attachment is a vital pathway through which CRM drives loyalty. This research addresses a gap in the literature by empirically testing the mediating role of Brand Love in the CRM-Revisit Intention relationship within the hospitality context. It moves beyond a direct-effects model, demonstrating that innovative CRM practices are most effective when they cultivate emotional connections, thereby offering a more nuanced understanding of customer retention dynamics. Hotel managers should transcend transactional CRM by focusing on strategies that build emotional bonds. This includes fostering a sense of shared commitment, leveraging technology for personalized experiences, and creating positive emotional experiences that encourage guests to return and promote the brand socially.]]>
<![CDATA[DIVIDEND PAYOUT, LEVERAGE AND EQUITY MARKET VOLATILITY AMONG FIRMS LISTED AT THE NAIROBI SECURITIES EXCHANGE, KENYA ]]>
<![CDATA[Justin Orang’i Ombui]]>;
<![CDATA[Gordon Opuodho]]>;
<![CDATA[Isaac Linus Ochieng]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v3i6.626
<![CDATA[This study investigates the effect of dividend payout on equity market volatility among firms listed on the Nairobi Securities Exchange, considering leverage as a moderating variable. Applying panel regression techniques alongside comprehensive diagnostic testing, the study finds that dividend payout significantly reduces volatility, confirming the stabilizing role of dividends in emerging markets. The inclusion of firm size strengthens the model, showing that larger firms experience lower volatility, while leverage increases volatility but also enhances the stabilizing effect of dividends. These findings support dividend signalling and bird-in-hand theories by demonstrating that stable and predictable payouts help to calm investor uncertainty. The study contributes to the theoretical debate by clarifying the dual role of dividend payout as both a stabilizing mechanism and a signalling tool, while practically recommending stronger dividend disclosure practices and prudent leverage management to mitigate volatility in frontier markets.]]>
<![CDATA[CAPITAL MARKET REACTION TO INVESTOR SENTIMENT ON SOCIAL MEDIA: SYSTEMATIC LITERATURE REVIEW ]]>
<![CDATA[A. Anggi Reskiamalia]]>;
<![CDATA[Muh Silmi Kaffa Yusuf]]>;
<![CDATA[Syarifuddin]]>;
<![CDATA[Darmawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v3i6.644
<![CDATA[This study aims to systematically examine the relationship between investor sentiment on social media and capital market reactions in the context of modern finance. The approach used is Systematic Literature Review (SLR) with reference to the PRISMA guidelines, in order to identify, evaluate, and synthesize the results of previous research that are relevant and indexed in reputable journals. Analysis was carried out on publication trends, geographical context, sentiment analysis methods, and empirical results related to the influence of sentiment on stock prices, volatility, and other market variables. The results of the study show that investor sentiment on social media plays a significant role in influencing the dynamics of the capital market. Information spread through digital platforms such as Twitter, Reddit, and Weibo are able to shape the collective perception of investors which has a direct impact on stock price movements and volatility levels. These influences are heterogeneous, depending on the context of the country, type of industry, and economic conditions. Emerging markets and sectors with low levels of transparency tend to be more sensitive to changes in sentiment than more efficient developed markets. In addition, external factors such as economic crises, pandemics, and government policies strengthen the relationship between sentiment and market reactions. This research provides practical implications for investors in developing strategies based on sentiment analysis, for regulators in designing policies to supervise digital information, and for companies in strategically managing public communications. The next research recommendation is directed at the development of a quantitative model that integrates social media sentiment data with accounting and corporate governance variables to strengthen understanding of market behavior in the digital era.]]>
<![CDATA[EXTENDED PRODUCER RESPONSIBILITY FOR PLASTIC WASTE: A STRATEGIC MANAGEMENT ACCOUNTING PERSPECTIVE IN INDONESIA ]]>
<![CDATA[Aliya Dimarizkya]]>;
<![CDATA[Dita Hikmawaty Oktavia Ningrum]]>;
<![CDATA[Yanuar Ramadhan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v3i6.647
<![CDATA[These studies aim for research Implementation of Extended Producer Responsibility (EPR) in the Consumer Goods Industry in Indonesia. Extended Producer Responsibility (EPR) is policies that require manufacturer for responsible answer to products produced in the phase post consumption including packaging. Application policy This expected can reduce embossed rubbish plastic and push practice sustainable business. Research This use Systematic Literature Review (SLR) method for various studies national and international related EPR implementation and role accountancy management strategic in context sustainability. Study results show that the implementation of EPR in Indonesia is still not optimal and new adopted by some companies that have commitment to sustainability in its business strategy. Findings this also confirms importance integration information cost environment in the planning and decision-making process decision managerial as part from accountancy management strategic. With Thus, accounting management strategic play a role important in support EPR implementation, improving efficiency source power, as well as strengthen responsible consumption and production answer in accordance with Sustainable Development Goals (SDG) 12.]]>
<![CDATA[THE EFFECT OF AUDIT OPINION ON MARKET REACTION: GRC AS MODERATOR ]]>
<![CDATA[I Kadek Jonh Stiawan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v3i6.629
<![CDATA[This study aims to evaluate the effect of audit opinion on market reaction with the implementation of Governance, Risk, and Compliance (GRC) as a moderating variable. The research objects are banking sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. Of the total 47 companies, a purposive sampling technique was used to select 8 companies with observations over 5 years, resulting in 40 observation data. Data were collected through documentation from information available on the IDX website. The analysis was conducted using Moderated Regression Analysis (MRA) with the help of the STATA program. The results show that audit opinion has no effect on market reaction, and the implementation of GRC does not moderate the relationship. This finding indicates that investors in the banking sector tend to focus more on financial information and fundamental company performance, while non-financial factors such as audit opinion and GRC have not been a primary consideration in making investment decisions.]]>
<![CDATA[THE EFFECT OF ENVIRONMENT, SOCIAL AND GOVERNANCE ON FIRM VALUE WITH FIRM SIZE AS A MODERATING VARIABLE ]]>
<![CDATA[Maria Gratia Kolo]]>;
<![CDATA[Muslichah Muslichah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v3i6.630
<![CDATA[This study examines the effect of Environment, Social, and Governance (ESG) factors on firm value, with company size as a moderating variable, in basic materials and industrials companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Fourteen companies were picked using purposive sampling, resulting in a total of 42 observations. Data were examined utilizing multiple regression and moderated regression analysis (MRA) with SPSS 26. The results demonstrate that ESG as a whole and the environmental component do not substantially affect corporate value; however, the social and governance facets have an effect on firm value. Furthermore, firm size does moderate the influence of ESG and environmental issues on firm value; instead, it moderates the impact of social and governance elements on firm value.]]>
<![CDATA[ARTIFICIAL INTELLIGENCE, TECHNOLOGY INFRASTRUCTURE AND TAX EVASION IN EMERGING ECONOMY ]]>
<![CDATA[Muyiwa Emmanuel Dagunduro]]>;
<![CDATA[Gbenga Ayodele Falana]]>;
<![CDATA[Oluyinka Isaiah Oluwagbade]]>;
<![CDATA[Niyi Solomon Awotomilusi]]>;
<![CDATA[Akinyemi Wumi Ogunleye]]>;
<![CDATA[Muideen Adeseye Awodiran]]>;
<![CDATA[Adebola Abass Jabar]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v3i6.631
<![CDATA[Tax evasion is a global problem that costs governments billions of dollars in lost revenue every year. To address these issues, this study investigated the effect of artificial intelligence on tax evasion in Nigeria. This study specifically examined how machine learning, natural language processing, intelligent decision support systems, and expert systems, when supported by a strong technology infrastructure, might reduce tax evasion and improve revenue collection. This study used a survey research approach, with main data acquired using a well-structured questionnaire. The target demographic consisted of 79 Federal Inland Revenue Service (FIRS) employees in Ikeja Lagos, who specialized in artificial intelligence. A random sampling technique was used to ensure a representative sample, reducing selection bias and increasing the generalizability of the findings. The acquired data was examined using descriptive statistics and multiple regression analysis. The study discovered that machine learning and natural language processing considerably minimize tax evasion, but their effectiveness is limited by robust technological infrastructure, which improves fraud detection but reduces their impact. While expert systems significantly reduce tax evasion, they may be abused when technology infrastructure improves, but intelligent decision support systems had no meaningful impact, showing limitations in their current use in tax enforcement. This study concluded that AI technologies such as machine learning, natural language processing, and expert systems should be strategically integrated alongside well-regulated technological infrastructure to maximize fraud detection capabilities while minimizing the risk of misuse. This study suggested that tax authorities invest in machine learning-driven automation to detect fraud and monitor tax compliance.]]>
<![CDATA[TRANSPARENCY AND FINANCIAL PERFORMANCE IN VILLAGE GOVERNANCE: A RATIO-BASED EVALUATION APPROACH ]]>
<![CDATA[Hikmahwati]]>;
<![CDATA[Mursidah]]>;
<![CDATA[Rizky Amelia]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v3i6.634
<![CDATA[The enactment of Law Number 6 of 2014 on Villages has granted substantial autonomy to villages in managing governance, including financial and asset management, accompanied by high demands for transparency and accountability. This study aims to evaluate the financial performance of Pulau Sugara Village, Barito Kuala Regency, from 2019 to 2023 using a quantitative descriptive approach. The analysis is based on the Village Budget Realization Reports (LRA), utilizing five financial ratios: expenditure variance, expenditure growth, expenditure harmony (operational and capital), efficiency, and revenue effectiveness. Data were collected through interviews, observations, documentation, and literature studies. The findings indicate that the village's financial performance, in terms of expenditure variance, is categorized as efficient, with an average of 86.08%, indicating that actual spending was consistently below budgeted amounts. However, the expenditure growth rate was relatively low, averaging 13.40%, reflecting slow progress in financial capacity. Efficiency analysis revealed a five-year average of 92.50%, indicating a tendency toward budget inefficiency due to overspending relative to revenue. Despite efficient capital spending and low operational costs, the overall efficiency remains suboptimal. These results highlight the need for better financial planning, enhanced internal audits, and capacity building among village officials to ensure more effective and efficient village financial management.]]>
<![CDATA[MANAGEMENT EFFICIENCY AND FINANCIAL OUTCOMES IN PRIVATE SECTOR BANKS: AN EMPIRICAL STUDY ]]>
<![CDATA[Anmol Kumari]]>;
<![CDATA[Anup Kumar Roy]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v3i6.635
<![CDATA[In the evolving landscape of India’s banking industry, private sector banks play a significant role in promoting innovation, efficiency, and financial inclusion. Their financial performance is closely tied to how effectively they manage operational resources and human capital. This study aims to analyse the impact of management efficiency on the financial performance of selected private sector banks in India. Specifically, it investigates how efficiency indicators such as cost control and employee productivity influence Return on Assets (ROA), a key measure of profitability. The research covers an eleven-year period from 2013-2014 to 2023-2024, using panel data from five major private sector banks. The analysis employs descriptive statistics, multicollinearity and heteroscedasticity diagnostics, and panel regression through the Pooled Ordinary Least Squares (OLS) technique. Five efficiency indicators - Cost to Income Ratio (CIR), Business per Employee (BPE), Profit per Employee (PPE), Investment to Employment Ratio (IER), and Deposit to Employment Ratio (DER) are used as independent variables, with ROA as the dependent variable. The results indicate that CIR, BPE, PPE, and DER have a statistically significant effect on ROA, while IER does not show a notable impact. The model displays a high level of explanatory power, with an R-squared value of 0.9291, suggesting that approximately 93% of the variation in ROA is accounted for by the selected variables. The findings highlight the importance of operational efficiency and effective human resource management in enhancing profitability. The study offers valuable insights for bank managers and policymakers seeking to optimize performance through strategic efficiency improvements in cost management and employee productivity.]]>
