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[ANALYSIS OF THE DETERMINANTS OF ENTREPRENEURIAL INTENTION OF ACCOUNTING STUDENTS USING THE THEORY OF PLANNED BEHAVIOR APPROACH ]]>
<![CDATA[Rizki Ramadhan]]>;
<![CDATA[Lilik Purwanti]]>;
<![CDATA[Diwayana Putri Nasution]]>;
<![CDATA[Alya Putri]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i6.636
<![CDATA[This study explores the factors influencing accounting students’ interest in entrepreneurship through a qualitative interpretive approach. Motivated by Indonesia’s relatively low entrepreneurship ratio of 3.74% compared to neighboring countries, the research seeks to understand why students’ entrepreneurial interest remains limited despite compulsory entrepreneurship courses and growing business opportunities. Using a descriptive qualitative design, data were collected through in-depth interviews and observations of 30 accounting students from the 2022 intake at Aceh Polytechnic and analyzed thematically. The results show that entrepreneurial motivation marked by hard work, perseverance, resilience, and goal commitment and entrepreneurial knowledge covering business fundamentals, risk management, opportunity recognition, and digital business practices significantly shape students’ entrepreneurial interest. The study concludes that entrepreneurial intention arises from the interaction of psychological, educational, and environmental factors, emphasizing the need to strengthen motivation and entrepreneurship education to cultivate innovative, self-reliant, and opportunity-driven graduates who contribute to sustainable economic development in Indonesia.]]>
<![CDATA[ANALYSIS OF CONSUMER BEHAVIOR TOWARDS DIGITAL TECHNOLOGY IN UMRAH RELIGIOUS ECOTOURISM PACKAGES ]]>
<![CDATA[Sayid Abas]]>;
<![CDATA[Choirul Hamidah]]>;
<![CDATA[Asis Riat Winanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i6.637
<![CDATA[Consumer behavior in choosing Umrah and Hajj religious ecotourism packages is increasingly influenced by advances in digital technology. With digital platforms, consumers can now access information, compare prices, and place orders online more easily. This study aims to analyze how digital technology influences consumer decisions in choosing Umrah and Hajj packages and its impact on the religious tourism industry. The methodology of this research will use a qualitative approach to get a comprehensive picture of consumer behavior towards digital technology in choosing Umrah and Hajj religious ecotourism packages, observations, interviews, analysis of supporting documents for pilgrims and Umrah and Hajj travel agencies. As informants, Umrah and Hajj pilgrims who use digital services as a consideration for choosing Umrah packages. The results of the study obtained an idea that consumers interact with digital technology in choosing religious ecotourism packages for Umrah and Hajj, as a preference for the use of technology that influences decisions. Testimonial Reviews, Comfort, Update, Efficiency, Facilities, Wide Network, Price, Convenience, Trust, Decision and Content, are some of the factors that influence decision-making in choosing an Umrah package.]]>
<![CDATA[ACCOUNTING RISKS AND THEIR IMPACT ON BUSINESS SUSTAINABILITY AMID GEOPOLITICAL UNCERTAINTY IN THE MIDDLE EAST: AN ANALYTICAL CONCEPTUAL STUDY ]]>
<![CDATA[Hamza N. Aljumaili]]>;
<![CDATA[Eko Sudarmanto]]>;
<![CDATA[Hikmahwati]]>;
<![CDATA[Hesty Erviani Zulaecha]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i6.638
<![CDATA[This study examines the impact of accounting risks on business sustainability amid geopolitical uncertainty in the Middle East. It aims to develop a conceptual framework that links geopolitical instability to key accounting risks namely measurement, disclosure, fraud, and non-compliance and assesses their effects on sustainability dimensions: economic, social, environmental, and governance. The research adopts a conceptual analytical methodology, relying on a comprehensive literature review of academic sources and institutional reports. It identifies how geopolitical events such as conflicts, sanctions, and regulatory shifts exacerbate accounting risks and distort financial information, undermining effective decision-making and stakeholder trust. The findings reveal that geopolitical uncertainty significantly intensifies accounting risks, leading to reduced reporting reliability, impaired governance, and weakened long-term business viability. The study highlights the mediating role of accounting information quality in either amplifying or mitigating these effects. Key recommendations include enhancing risk management systems, improving transparency through integrated reporting, strengthening governance frameworks, and tailoring accounting standards to the region’s unique geopolitical context. The study emphasizes the importance of resilient accounting practices as a foundation for sustainable business operations in volatile environments.]]>
<![CDATA[THE ALGORITHMIC AUDITOR: ASSESSING THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ASSURANCE AND EVOLUTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ]]>
<![CDATA[K.G.Dhammika B. Katupulle]]>;
<![CDATA[B.A.N.Krishantha]]>;
<![CDATA[C.G.Kothalawala]]>;
<![CDATA[Indah Permata Dewi]]>;
<![CDATA[Eko Sudarmanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i6.639
<![CDATA[Artificial Intelligence (AI) adoption in financial auditing presents disruptive potential, enhancing efficiency and insight while challenging foundational principles of evidence, professional skepticism, and financial reporting standards. This study synthesizes academic literature through a Systematic Literature Review (SLR) of Scopus and Web of Science databases, following PRISMA guidelines. Thematic analysis reveals three critical themes: (1) AI’s transformation of audit processes through improved risk assessment and substantive testing, alongside emerging concerns about evidence reliability and algorithmic “black boxes”; (2) ethical and epistemological challenges to auditors’ roles in maintaining professional judgment and skepticism within algorithmic environments; and (3) mounting pressure on the IFRS framework to accommodate AI-driven business models, data-intensive assets, and novel valuation techniques. The study concludes that while AI can enhance assurance quality, it necessitates concurrent development of new auditing standards and a future-oriented revision of the IFRS Conceptual Framework to ensure sustained relevance and reliability. This synthesis establishes a research agenda for standard setters, practitioners, and academics, highlighting gaps in understanding the interplay between technological innovation and accounting’s conceptual foundations.]]>
<![CDATA[ANALYSIS OF VILLAGE DEVELOPMENT IN PESISIR BARAT REGENCY USING THE SCALOGRAM APPROACH, CENTRALIZATION INDEX, AND TOPSIS METHOD ]]>
<![CDATA[Royiv Agmadeni]]>;
<![CDATA[I Wayan Suparta]]>;
<![CDATA[Arivina Ratih Yulihar Taher]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i6.640
<![CDATA[Village development plays a crucial role in driving regional economic growth. The implementation of the Village Law has accelerated development in rural areas, though inequality remains a major challenge. One way to address this issue is by identifying growth center villages through comprehensive analysis. This study uses a descriptive-analytical approach covering 116 villages in Pesisir Barat Regency. The objective is to identify villages that act as growth centers and hinterlands, helping to highlight areas with high development intensity. Three methods are used: scalogram analysis, centralization index, and the TOPSIS method. Scalogram analysis identified 6 growth center villages and 6 hinterland villages. The centralization index revealed 4 service center villages and 3 hinterland villages, with most villages classified as very underdeveloped in terms of facilities. Using the TOPSIS method, the study found that only 7% of villages had high development intensity, while the majority had moderate levels. These findings emphasize the need for a more balanced distribution and improvement of village facilities, particularly those that can stimulate broader economic impacts.]]>
<![CDATA[AN ANALYSIS OF THE IMPACT OF AI ON LEADERSHIP MANAGEMENT AND DECISION-MAKING PROCESSES ]]>
<![CDATA[Irfan Maulana]]>;
<![CDATA[Harlis Setiyowati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i6.641
<![CDATA[This study aims to analyze the impact of the application of artificial intelligence (AI) on leadership management and decision-making processes in modern organizations, with a case study at PT. Oupu Building Materials, Tangerang. This study uses a qualitative descriptive approach through in-depth interviews with seven informants consisting of managers, division heads, and sales and promotion employees. The results show that the application of AI brings transformation in the decision-making process, where decisions become faster, more accurate, and data-driven. In addition, AI also changes the leadership style to be more collaborative and adaptive to technological developments. However, this study also identified several key challenges, such as dependence on data quality, the risk of algorithmic bias, and employee resistance to change. Leaders are required to develop ethical, adaptive leadership strategies oriented towards developing employees' digital competencies to maximize the potential of AI without neglecting the human aspect of decision-making. Thus, AI is not only an analytical tool, but also a catalyst in creating innovative.]]>
<![CDATA[ECONOMIC AND SOCIAL INFLUENCE ON HOUSEHOLD PRODUCERS IN LAMPUNG PROVINCE IN 2024 ]]>
<![CDATA[Etika Revolusi Nusantari]]>;
<![CDATA[I Wayan Suparta]]>;
<![CDATA[Asih Murwiati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i6.642
<![CDATA[This study aims to analyze the influence of economic and social factors on household expenditure in Lampung Province using a quantile regression approach. The data used is from Susenas 2024, including the variables of per capita income, the education level of the head of household, and the area of residence. The results of the analysis show that the influence of the three variables is heterogeneous throughout the distribution of expenses. Per capita income has a negative and significant effect on the lower quantile, indicating a tendency to save or consume limited in low-income households. In contrast, education shows a positive and increasingly greater influence on the upper quantile, confirming the role of education in increasing consumption capacity. The area of residence also has a significant effect, where households in urban areas tend to have higher expenditures than rural areas. These findings confirm the importance of the quantile regression approach in understanding the dynamics of household consumption more comprehensively, as well as encouraging the formulation of more inclusive development policies based on local characteristics.]]>
<![CDATA[WHEN RITUAL MEETS ACCOUNTING: EXPLORING THE MEANING OF COST ACCOUNTABILITY IN MANGGARAI'S KENDURI CEREMONY ]]>
<![CDATA[Nuraini Ismail]]>;
<![CDATA[Lilik Purwanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i6.643
<![CDATA[This study aims to determine the cost sharing system incurred in the traditional kenduri ceremony (Di'a class) and to reveal the meaning of cost accountability in Wae Renca Village, West Cibal District, Manggarai Regency, East Nusa Tenggara Province. This study uses a qualitative method with a descriptive approach. Data were obtained through observation, interviews with traditional elders, nuclear families, children of rona, and children of wina, as well as documentation and literature studies. The results of the study indicate that the cost sharing system in the Kenduri ceremony is regulated based on customary agreements and involves three main parties, namely ase kae (nuclear family), children of rona (siblings), and children of wina (sisters). Cost accountability is reflected in the family deliberation mechanism, where every contribution and expenditure is recorded and accounted for openly. The meaning of cost accountability in the kenduri ceremony reflects five main values, namely: (1) Religious meaning as a form of accountability to God and ancestors; (2) Humanitarian meaning as respect for human dignity; (3) The meaning of unity and togetherness through collective participation of the entire family; (4) The meaning of deliberation which emphasizes the importance of joint decisions; and (5) The meaning of justice in the distribution of costs without differentiating economic status. This study concludes that cost accountability in the kenduri ceremony not only functions economically, but also become a symbol of the spiritual, social, and cultural values of the Manggarai people which strengthen solidarity and collective responsibility.]]>
<![CDATA[THE EFFECT OF CAPITAL INTENSITY AND GREEN ACCOUNTING ON TAX AVOIDANCE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATOR ]]>
<![CDATA[Sitti Khadija]]>;
<![CDATA[Iin Rosini]]>;
<![CDATA[Dian Widiyati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i6.648
<![CDATA[This study analyzes the determinants of corporate tax avoidance with focus on the roles of capital intensity and green accounting, and the moderation of corporate social responsibility (CSR) in the context of Indonesian healthcare companies. Using secondary data from annual and sustainability reports of 11 companies listed on the Indonesia Stock Exchange from 2020-2024, this research analyzes 55 panel data observations. The analysis method employs panel regression with common effect model after going through a series of model selection tests. The results reveal important findings: first, capital intensity does not significantly affect tax avoidance, indicating that fixed assets serve more for operational purposes than tax strategy. Second, green accounting has a significant positive effect on tax avoidance, showing the utilization of environmental costs to legally reduce tax burden. Third, CSR acts as a significant negative moderator in the relationship between capital intensity and tax avoidance, but is insignificant in moderating the relationship between green accounting and tax avoidance. These findings provide valuable contributions to the development of agency theory and sustainable corporate governance practices.]]>
<![CDATA[UTILIZATION OF DIGITALIZATION AND INNOVATION FOR THE DEVELOPMENT OF MSMES IN THE DIGITAL ERA ]]>
<![CDATA[Diwayana Putri Nasution]]>;
<![CDATA[Muetia Handayani]]>;
<![CDATA[Cut Yunina Eriva]]>;
<![CDATA[Devi Mulia Sari]]>;
<![CDATA[Mislinawati]]>;
<![CDATA[Mutia Arfiani]]>;
<![CDATA[Ardian Ardian]]>;
<![CDATA[Muhammad Abthahi]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i6.649
<![CDATA[The purpose of this study is to investigate the role of digitalization and innovation in the growth and development of MSMEs. Digitalization is essential in the global era, where human resources are required to adapt to digitalization developments. Innovation is closely related to digitalization in its optimization. However, in reality, this has not yet occurred comprehensively in various aspects of MSMEs. The background to this research is the many MSMEs that still lack adequate capabilities in terms of digitalization and innovation. The research method employed is a literature review, examining previous studies that analyze the use of digitalization and innovation for the development of MSMEs. The results show that the use of digitalization and innovation has a significant influence on improving MSME development. Indicators and aspects of digitalization are also necessary for more optimal MSME development. The recommendations from this study are the need for collaboration, training, and digital literacy in innovation and digitalization as an effort to develop MSMEs that are globally competitive in the digital era.]]>
