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[ESG, ASSET QUALITY, AND FINANCIAL PERFORMANCE: EVIDENCE FROM THE INDONESIAN MANUFACTURING SECTOR ]]>
<![CDATA[Maria Natalia]]>;
<![CDATA[Yuliana Gunawan]]>;
<![CDATA[Imelda Yunita]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i1.680
<![CDATA[Analyzing the effect of interaction between ESG and asset quality on the 2019-2023 financial performance from manufacturing firm indexed on Indonesia Stock Exchange is the goal of this research. Firms published annual reports are the source for research data. If the data were unavailable on the IDX website, the researchers retrieved it from the companies’ official websites. The findings exhibit that there is no significant effect on ESG interaction with financial performance, as measured by ROA, while asset quality, measured by the quick ratio, positively affects financial performance. Contribution made by offering further insight of the interaction between ESG practices and financial performance in manufacturing firms indexed on the IDX during the 2019–2023 period. The interaction among ESG and financial performance has been explored by previous studies, but most studies have focused on global firms or broader sectors. By focusing on Indonesia’s manufacturing sector, this study provides empirical insights into how ESG factors interact with asset quality and financial performance in an emerging market context where ESG regulations are still evolving and implementation challenges persist. Thus, this research contributes to the literature by addressing a significant gap in ESG studies, which have predominantly examined developed markets or boarder sectors.]]>
<![CDATA[GUARANTEES, FIRM SIZE AND FINANCIAL SUSTAINABILITY OF MICRO AND SMALL ENTERPRISES IN KENYA ]]>
<![CDATA[Paul Ng’ang’a Macharia]]>;
<![CDATA[Tobias Olweny]]>;
<![CDATA[Cynthia Stella Waga]]>;
<![CDATA[Jeff Arodi]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i1.681
<![CDATA[Micro and Small Enterprises play a crucial role in Kenya’s economy, yet their financial sustainability is often weakened by limited credit access and high collateral requirements. This study assesses the effect of guarantees measured through collateral fund requirements on the financial sustainability of Micro and Small Enterprises supported under the National Agricultural and Rural Inclusive Growth Project from 2018 to 2022. Using panel data from 390 enterprises, financial sustainability was evaluated using net profit margin and current ratio, while firm size was measured using the natural logarithm of total assets. Results show that collateral-based guarantees have a significant negative effect on financial sustainability, indicating that stringent collateral demands hinder credit access and strain enterprise performance. The study further finds that firm size positively moderates this relationship, with larger Micro and Small Enterprises better able to absorb the effects of collateral requirements. The study concludes that while guarantees aim to enhance financing, high collateral thresholds can undermine sustainability, particularly for smaller firms. It recommends more flexible guarantee frameworks and policies that strengthen firm capacity to ensure equitable access to finance.]]>
<![CDATA[STRATEGIC BUSINESS SYNERGY IN HEALTH SERVICES: ANALYSIS OF THE DEVELOPMENT OF GF RANCABOLANG (GF RCB) PHARMACY AND DOCTOR CLINIC ]]>
<![CDATA[Fajar Maully Pratama]]>;
<![CDATA[Yenny Maya Dora]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i1.687
<![CDATA[This business plan aims to analyze the financial feasibility and development prospects of the GF Rancabolang Pharmacy and Medical Clinic (GF RCB) as an integrated health service (one-stop service) that combines medical practice and medicine provision. This plan was developed based on the increasing community need for accessible, fast, and high-quality health services. The analysis was conducted using a quantitative approach through investment feasibility indicators, namely Payback Period, Net Present Value (NPV), Return on Investment (ROI), and Profitability Index (PI). The results of the calculations show that the initial investment of IDR 540,000,000 is feasible. The Payback Period was achieved in 1.26 years (±15 months), indicating a quick return on investment. The NPV value of IDR 526,859,000 shows that the project generates positive economic benefits, while the ROI of 79% and PI of 1.98 prove that this venture provides a high level of profit. The 2025–2029 financial projections show an increase in revenue from IDR 2.2billion to IDR 3.22 billion, as well as an increase in net profit after tax from IDR 429 million to IDR 761 million. Thus, the development of the GF Rancabolang Pharmacy and Clinics declared feasible, profitable, and has long-term growth prospects.]]>
<![CDATA[THE ROLE OF FINANCIAL INFORMATION SYSTEMS, INTERNAL AUDIT, AND INVESTIGATIVE AUDIT IN ENHANCING PUBLIC SECTOR FINANCIAL ACCOUNTABILITY: SYSTEMATIC LITERATURE REVIEW ]]>
<![CDATA[Nurul Azizah Tamang]]>;
<![CDATA[Arifuddin]]>;
<![CDATA[Syarifuddin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i1.690
<![CDATA[Public sector financial management demands transparency and accountability to realize good governance. However, challenges such as limited human resource competence, weak internal control, and fraud risks remain obstacles in the preparation of government financial statements. This study aims to review the role of financial information systems, internal audit, and investigative audit in enhancing public sector financial accountability. The method used is a Systematic Literature Review (SLR) by analyzing 20 articles published between 2021–2025, consisting of national and international literature selected through databases such as Scopus, Web of Science, EBSCO, Google Scholar, and Portal Garuda. The results show that financial information systems, particularly the implementation of SAKTI, serve as the technical foundation of transparency, but their effectiveness highly depends on user competence and organizational support. Internal audit, through the role of APIP/BPKP, functions as a preventive control mechanism that requires independence and institutional support. Meanwhile, investigative audit functions as a reactive protection instrument against fraud, in which the competence and experience of forensic auditors are dominant factors. The synthesis of the literature confirms that the synergy of these three aspects strengthens public financial accountability while supporting the implementation of good governance principles in state financial management.]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY PRACTICES IN MSMES: BUSINESS OWNERS’ PERSPECTIVES THROUGH A PHENOMENOLOGICAL APPROACH ]]>
<![CDATA[Muhammad]]>;
<![CDATA[Lilik Purwanti]]>;
<![CDATA[San Rudiyanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i1.695
<![CDATA[This study aims to describe how MSME owners understand the concept of corporate social responsibility (CSR) and how this understanding relates to their practices. To explore the meaning, experiences, and interpretations of CSR by business actors, this study employs a phenomenological approach and an interpretive paradigm as a lens for addressing the research problem. This approach was chosen because it enables researchers to gain an in-depth understanding of the subjective experiences of MSME owners, including the values, beliefs, and considerations that shape their actions. The findings reveal that MSME owners' understanding of CSR is generally confined to informal social relationships, such as assisting neighbors, contributing to community activities, or maintaining good relations with the surrounding environment. CSR is not yet perceived as part of a structured business strategy nor as an ongoing responsibility inherent to business operations. Moreover, resource constraints including limitations in time, labor, and financial capacity emerge as key factors restricting CSR implementation at the MSME level. Business owners tend to prioritize the continuity of daily operations, leading them to view CSR activities as additional efforts undertaken only when circumstances allow.]]>
<![CDATA[LEVERAGING PRODUCT INNOVATION AND DIGITAL PROMOTION: A STRATEGY FOR SALES GROWTH IN THE MY KLAMBI FASHION BRAND ]]>
<![CDATA[Nanda Nugraha]]>;
<![CDATA[Defrizal Defrizal]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i1.707
<![CDATA[This study aims to examine the influence of product innovation and digital promotion on the sales performance of My Klambi, a local modest fashion brand in Indonesia. It seeks to determine the individual and combined effects of these strategies in addressing the brand’s seasonal sales dependency. A quantitative approach was employed, using a survey of 100 active My Klambi resellers selected via purposive sampling. Data were collected through a structured online questionnaire measuring perceptions of product innovation, digital promotion, and sales performance using a 4-point Likert scale. Multiple linear regression analysis was conducted using SPSS to test the hypotheses. The results indicate that product innovation has a strong, positive, and significant effect on sales performance (β = 0.677, p = 0.000). In contrast, digital promotion has a positive but statistically non-significant direct effect (p = 0.080). However, both variables together exert a significant synergistic influence on sales performance (F = 104.005, p = 0.000), explaining 68.2% of its variance. For My Klambi, sustaining product innovation is paramount for direct sales growth. Digital promotion should be optimized as a supportive tool for brand building, lead generation, and amplifying innovation narratives. Management should develop integrated campaigns that leverage the synergy between innovative products and targeted digital storytelling to reduce seasonal reliance and ensure year-round sales stability. This study contributes to the marketing literature by empirically testing the product-promotion nexus within the underexplored context of a modest fashion SME in an emerging market. It reveals the nuanced, synergistic rather than purely direct, role of digital promotion in a reseller-based business model, offering contextual insights for similar firms.]]>
