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[COMPARISON OF FINANCING GROWTH IN ISLAMIC COMMERCIAL BANKS BASED ON ITS USE ]]>
<![CDATA[Asbi Amin]]>;
<![CDATA[Rosida Maedina Agus]]>;
<![CDATA[Syahrul Mansyur]]>;
<![CDATA[Sahidah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.743
<![CDATA[This study aims to analyze differences in financing growth based on its type of use working capital, investment, and consumption at Islamic commercial banks in Indonesia during the 2021-2024 period. This research addresses the limitations of previous studies, which generally focused on aggregate analysis and failed to compare growth dynamics across financing types simultaneously. The study used a quantitative approach with monthly data (n = 48) analyzed using Repeated Measures ANOVA and Bonferroni's follow-up test. The results showed a significant difference in financing growth, where working capital financing differed significantly compared to investment and consumption financing, while both were not significantly different. These findings indicate that working capital financing is more sensitive to economic conditions, while investment and consumption financing tend to be stable. This research contributes by emphasizing the role of financing growth as a strategic signal from a signaling theory perspective and provides implications for strengthening the intermediary function of Islamic banking.]]>
<![CDATA[CEO DUALITY, AUDIT TENURE, FIRM COMPLEXITY, AND FINANCIAL REPORTING INTEGRITY: THE MODERATING EFFECT OF FIRM RISK ]]>
<![CDATA[Chantika Nurfitriani]]>;
<![CDATA[Imas Kismanah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.747
<![CDATA[This study investigates what factors influence financial statement integrity within the property and real estate sector. This particular sector carries two distinctive characteristics: operational complexity and high financial pressure. Prior research examining CEO duality, audit tenure, and firm complexity has yielded inconsistent findings across different studies. Furthermore, the moderating role of firm risk in these relationships remains largely underexplored. These conditions point to a clear research gap. The present study analyzes how governance attributes influence financial statement integrity. It also examines whether firm risk moderates these relationships. Secondary data from the 2020 to 2024 period provides the empirical foundation. Panel regression combined with a moderated regression analysis approach serves as the analytical technique. Several findings emerge from the results. Audit tenure shows a significant negative effect on financial statement integrity. CEO duality and firm complexity demonstrate no significant impact. Firm risk significantly moderates the effects of audit tenure and firm complexity. However, firm risk does not moderate the CEO duality relationship. The study concludes that auditor independence and firm risk levels occupy an essential role in determining financial reporting quality.]]>
<![CDATA[THE EFFECT OF TRANSFORMATIONAL LEADERSHIP ON EMPLOYEE PERFORMANCE: THE MEDIATING ROLE OF WORK MOTIVATION AT MONICA AND LOREN BAKERY ]]>
<![CDATA[Dita Sofia]]>;
<![CDATA[Defrizal Defrizal]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.748
<![CDATA[This study analyzes the effect of transformational leadership on employee performance, the effect of work motivation on employee performance, and the mediating role of work motivation at Monica & Loren Bakery. A quantitative approach with path analysis was employed. The sample consisted of 44 employees selected through stratified random and purposive sampling. Data were collected via questionnaires, observation, and literature study. Validity, reliability, classical assumption tests, hypothesis testing, and the Sobel test were conducted using SPSS. The results show that transformational leadership has a positive and significant effect on work motivation (Sig. 0.000) and on employee performance (Sig. 0.000). Work motivation also has a positive and significant effect on employee performance (Sig. 0.000). The Sobel test confirms that work motivation significantly mediates the relationship between transformational leadership and employee performance (Z-count = 4.305 > 1.96). The coefficient of determination (R² = 0.992) indicates that 99.2% of the variation in employee performance is explained by both variables. The study is limited to a single bakery, which may restrict generalizability. Future research should explore other industries and include variables such as organizational culture or job satisfaction. Leaders are advised to adopt transformational behaviors providing inspiration, serving as role models, and supporting individual development to enhance motivation and performance. This research contributes to HRM literature by confirming work motivation as a key mediator in the culinary SME context.]]>
<![CDATA[THE EFFECT OF GREEN ACCOUNTING, GREEN INTELLECTUAL CAPITAL, CARBON EMISSION DISCLOSURE, AND TAX RISK ON FIRM VALUE ]]>
<![CDATA[Anindia Vegi Aurora]]>;
<![CDATA[Imas Kismanah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.749
<![CDATA[This study examines the effect of green accounting, green intellectual capital, carbon emission disclosure, and tax risk on firm value in manufacturing firms listed on the IDX during 2021–2024. The research uses secondary data from annual and sustainability reports and applies panel data regression with the Random Effect Model. The results show that green accounting and green intellectual capital significantly affect firm value, while carbon emission disclosure and tax risk do not show a significant effect. Collectively, all variables significantly influence firm value. Overall, the findings indicate that environmental accounting practices and green-based intellectual capital contribute to improving firm value, whereas carbon disclosure and tax-related risk are not yet major determinants in investor valuation decisions.]]>
<![CDATA[THE INFLUENCE OF GREEN ACCOUNTING, CARBON EMISSION DISCLOSURE, AND PROFITABILITY ON COMPANY VALUE ]]>
<![CDATA[Ridwan]]>;
<![CDATA[Wibowo, Eddi Dj]]>;
<![CDATA[Ramdhani, Abdullah]]>;
<![CDATA[Samsulma'arif, Jusni]]>;
<![CDATA[Rianti, Ai Rini]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.754
<![CDATA[A company's value reflects how the market assesses a company's performance and prospects. In the mining sector, environmental issues increase the relevance of green accounting and carbon emission disclosure, but the extent to which investors respond to this information is still inconsistent. This study aims to analyze the influence of green accounting, carbon emission disclosure, and profitability on the value of companies in mining companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The study used a causal associative quantitative approach with purposive sampling techniques and produced 84 firm-year observations. Data analysis was carried out through descriptive statistics, classical assumption tests, and multiple linear regression. The results of the study show that green accounting and carbon emission disclosure do not have a significant effect on the company's value, while profitability has a positive and significant effect. These findings indicate that the market still places more emphasis on financial performance than environmental disclosure in assessing mining companies. The implications of the study show that environmental initiatives will contribute more to the company's value if successfully converted into operational efficiency, risk reduction, and strengthening profitability.]]>
<![CDATA[QRIS, P2P LENDING, AND MSME SUSTAINABILITY: THE MEDIATING ROLE OF CAPITAL STRUCTURE ]]>
<![CDATA[Sindy]]>;
<![CDATA[Winnie]]>;
<![CDATA[Erica Mentari Br Purba]]>;
<![CDATA[Rafida Khairani]]>;
<![CDATA[Nasib]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.755
<![CDATA[This study examines the impact of QRIS and peer-to-peer (P2P) lending on the sustainability of micro, small, and medium enterprises (MSMEs), with capital structure as a mediating variable in Medan Petisah. The rapid development of digital financial services has provided new opportunities for MSMEs to improve financial access and operational efficiency. This research employs a quantitative approach using survey data collected from MSME actors. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that QRIS and P2P lending have a significant positive effect on capital structure and MSME sustainability. Furthermore, capital structure partially mediates the relationship between financial technology usage and business sustainability. These findings indicate that digital financial adoption not only enhances access to funding but also improves the financial structure of MSMEs, contributing to long-term sustainability. This study provides empirical evidence on the role of financial technology in strengthening MSME performance in urban areas.]]>
<![CDATA[DOES FINTECH LENDING DRIVE MSME GROWTH? EVIDENCE FROM BANKING MEDIATION ]]>
<![CDATA[Jesslyn Anggara]]>;
<![CDATA[Rafida Khairani]]>;
<![CDATA[Nasib]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.757
<![CDATA[This study aims to examine the effect of fintech lending on the growth of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, with a particular focus on the mediating role of the banking industry. MSMEs play a crucial role in the Indonesian economy by contributing significantly to gross domestic product and employment; however, limited access to formal financing remains a major constraint to their development. In this context, fintech lending has emerged as an alternative financing mechanism that offers faster, more flexible, and more accessible funding compared to traditional banking services. This study employs a quantitative approach using secondary data obtained from the Financial Services Authority (OJK), the Central Statistics Agency (BPS), and Data Indonesia, covering the period from January 2022 to December 2025, with a total of 48 observations. The data were analyzed using regression analysis and mediation testing with SPSS. The results indicate that fintech lending has a positive and significant effect on MSME growth. In addition, fintech lending also significantly influences the banking industry. Furthermore, the banking industry has a significant positive effect on MSME growth and fully mediates the relationship between fintech lending and MSME growth. These findings suggest that fintech lending and banking institutions operate in a complementary manner, where banking plays a crucial intermediary role in channeling the impact of fintech into MSME development. Overall, this study provides important insights for policymakers, financial institutions, and fintech developers in strengthening an inclusive and sustainable digital financial ecosystem to support MSME growth in Indonesia.]]>
<![CDATA[EMPLOYEE PERFORMANCE: THE ROLES OF WORK DISCIPLINE, OCCUPATIONAL SAFETY AND HEALTH, AND WORK ENVIRONMENT ]]>
<![CDATA[Amalia Zakirah]]>;
<![CDATA[Yandra Rivaldo]]>;
<![CDATA[Netti Syafitri]]>;
<![CDATA[Robby Kurniawan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.759
<![CDATA[This study aims to analyze the effects of work discipline, occupational safety and health, and work environment on employee performance at PT Armada Lintas Samudra. The study used a quantitative approach with PT Armada Lintas Samudra as the research object. The population consisted of 37 permanent employees, and all of them were selected as the sample using total sampling. Data were collected through an online closed-ended questionnaire using a five-point Likert scale and were analyzed using SPSS. The analysis techniques included validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results showed that work discipline had a positive and significant effect on employee performance, as indicated by a significance value of 0.011. Occupational safety and health also had a positive and significant effect on employee performance, with a significance value of 0.026. However, work environment did not have a significant partial effect on employee performance, as its significance value was 0.103. Simultaneously, work discipline, occupational safety and health, and work environment had a significant effect on employee performance, with an F-value of 12.101 and a significance value of 0.000. The model explained 48.1% of the variation in employee performance. These findings indicate that improving employee performance requires strengthening work discipline and optimizing occupational safety and health implementation within the company.]]>
<![CDATA[GREEN INNOVATION IN BATAM CONSTRUCTION COMPANIES: THE ROLE OF ORGANIZATIONAL CLIMATE AND CORPORATE GOVERNANCE ]]>
<![CDATA[Selvia Suhaeda]]>;
<![CDATA[Yandra Rivaldo]]>;
<![CDATA[Dewi Permata Sari]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.760
<![CDATA[The construction industry is one of the most environmentally intensive sectors, making green innovation an essential strategy for improving environmental sustainability and organizational competitiveness. This study aims to analyze the effects of organizational climate, corporate governance, and employee intellectual capability on green innovation, as well as to examine the moderating role of green transformational leadership in construction companies in Batam City, Indonesia. The study employed a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. Data were collected from 82 employees working in construction firms through purposive sampling and measured using a Likert-scale questionnaire. The findings indicate that organizational climate, corporate governance, and employee intellectual capability each have a positive and significant effect on green innovation, with employee intellectual capability emerging as the strongest predictor. Green transformational leadership also has a direct positive effect on green innovation. However, it does not significantly moderate the relationship between organizational climate, corporate governance, employee intellectual capability, and green innovation. These results suggest that internal organizational factors and employee capacity play a central role in encouraging green innovation. The study concludes that strengthening intellectual capability, fostering a supportive organizational climate, and implementing sound corporate governance are key strategies for promoting green innovation in construction companies.]]>
<![CDATA[MODERATING EFFECTS OF FIRM SIZE ON THE RELATIONSHIP BETWEEN PROFITABILITY, LIQUIDITY, AND CAPITAL STRUCTURE: A STUDY ON INDONESIAN REAL ESTATE COMPANIES ]]>
<![CDATA[Rini Sulistiyowat]]>;
<![CDATA[Cindy Claudia Oktaviana]]>;
<![CDATA[Nia Tresnawaty]]>;
<![CDATA[Efa Wahyuni]]>;
<![CDATA[Meifida Ilyas]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.765
<![CDATA[This study aims to analyze the effect of profitability and liquidity on capital structure, as well as the moderating role of firm size in the relationship between these variables in real estate companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The data used in this study were obtained from publicly available financial reports. The method employed is panel data regression with the Moderated Regression Analysis (MRA) approach to test the moderating effect of firm size. The results show that profitability does not significantly impact capital structure, while liquidity has a significant negative effect on capital structure. Additionally, firm size was found to moderate the relationship between liquidity and capital structure but does not moderate the effect of profitability on capital structure. This research contributes to the development of capital structure literature in Indonesia's real estate sector and provides practical insights for companies in formulating more effective funding strategies in a dynamic market.]]>
