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
489 Documents
<![CDATA[A CASE STUDY ON THE STRATEGY OF DEVELOPING THE ATTRACTION OF '4A' AS A CULTURAL TOURISM AT THE CENTER FOR NATIONAL ARCHIVES STUDIES JAKARTA ]]>
<![CDATA[Gracia Pratama Wijaya]]>;
<![CDATA[Vishnuvardhana S. Soeprapto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.282
<![CDATA[The National Archives Building is a symbol of Jakarta's history. The National Archives building was once used as an orphanage and church. As the name suggests, the National Archives Building previously functioned as a document warehouse. The function of the National Archives Building began around the 1800s during the Dutch East Indies government. The original name of the National Archives Building was Villa Molenvliet. To find out, the Archives Study Center for the first President of the Republic of Indonesia, Ir. Soekarno, consists of 4 halls, namely: Hall 1 Aku Indonesia, this hall tells the story of Sukarno from birth to death. Hall 2 Jalan Politics This hall depicts Sukarno as a political giant. Hall 3 Cultural Patrons This hall explains that apart from being an accomplished politician, Sukarno also loved beauty. Hall 4 Welfare and Democracy This hall tells the story of one of Sukarno's leaderships, which was to improve the welfare of the people, which was done by nationalizing the nation's assets. This research uses descriptive qualitative field research methods. The research results show that regarding attractiveness, it can be seen that the National Archives Study Center is still lacking in facilities and accessibility. By adding several existing deficiencies to meet visitor needs.]]>
<![CDATA[SYSTEMATIC LITERATURE REVIEW OF ADVANCEMENTS IN CORPORATE BANKRUPTCY PREDICTION ]]>
<![CDATA[Mahmoud Elsayed Mahmoud]]>;
<![CDATA[Taufiq Arifin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.283
<![CDATA[This systematic review examines the evolution of corporate bankruptcy prediction models, synthesizing insights from a wide array of high-quality studies. Statistical methods, notably logit analysis and discriminant analysis, are predominant in bankruptcy prediction, but there is a discernible rise in the adoption of artificial intelligence techniques. Accounting-based methodologies, particularly accrual-based approaches, are prevalent, emphasizing the importance of financial ratios in assessing companies' financial health. By elucidating key trends and methodologies, this review aims to inform future research and enhance the effectiveness of bankruptcy prediction models in corporate finance.]]>
<![CDATA[THE EFFECT OF DISCLOSURE OF CARBON EMISSIONS AND ECO EFFICENCY ON COMPANY VALUE ]]>
<![CDATA[Maharani Juniar Mulyadi Salim]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.284
<![CDATA[There are many threats to climate change accompanied by environmental damage. This is able to create a paradigm for assessing environmental performance in companies that are directly related to the environment. Regarding the impact of a business's business activities on the environment, it is a challenge for companies to find ways to reduce their environmental impact and make disclosures as a form of responsibility every year. The sample in this research uses energy sector companies for the period 2020 to 2023. The method used in this research is a panel data regression model with the results of research on carbon emissions disclosure and eco-efficiency having no effect on company value.]]>
<![CDATA[THE EFFECT OF PROFIT MANAGEMENT, WEBSITE INFORMATION DISCLOSURE AND INTERNET FINANCIAL REPORTING ON COMPANY VALUE BY MODERATION OF THE BOARD OF COMMISSIONERS ]]>
<![CDATA[Ridwan Fauzi Ari Hamzah]]>;
<![CDATA[Iin Rosini]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.285
<![CDATA[The purpose of this research is to obtain empirical evidence regarding the board of commissioners moderating the influence of earnings management, website information disclosure and internet financial reporting on company value. This research used a purposive sampling method in determining the sample with 35 companies as samples and a 5 year observation period from 2018 to 2022 so that 175 observation data were obtained. Research data was obtained through the official website of the Indonesian stock exchange and the websites of each company. Data analysis uses E-Views with panel data regression analysis using the Random Effect Model. The results of the research show that earnings management does not affect company value, website information disclosure has an effect on company value, internet financial reporting has no effect on company value, the board of commissioners moderates by weakening the influence of earnings management on company value, the board of commissioners does not moderate the effect of website information disclosure on The value of the company and the board of commissioners moderates by strengthening the influence of earnings management on company value.]]>
<![CDATA[MARKET REACTION MODERATE MEDIA EXPOSURE AND PUBLIC OWNERSHIP TO SUSTAINABILITY REPORTS ]]>
<![CDATA[Arini Nurul Pujiani]]>;
<![CDATA[Iin Rosini]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.287
<![CDATA[This research aims to test market reactions moderating media exposure and public ownership of sustainability reports in companies in the energy sector and industrial sector during the 2021 - 2022 period. This research is classified as associative quantitative research. The data used is secondary data obtained from the website www.idx.co.id and the company website. The population in this research are companies in the energy sector and industrial sector on the stock exchange during the period 2021 to 2022. Meanwhile, the sample for this research was determined using a purposive sampling method so that 62 sample companies were obtained. By using panel data regression analysis with a random effect model, this research finds that media exposure has no effect on sustainability reports, public ownership has no effect on sustainability reports. This research also found that market reactions cannot moderate the influence of media exposure on sustainability reports, market reactions cannot moderate the influence of public ownership on sustainability reports. This research contributes to the literature regarding the use of random effect panel regression methods, which has not been widely found in the Indonesian research context. This research has implications for the importance of more transparent and detailed sustainability reports that can demonstrate a company's long-term commitment to sustainable business practices. Meanwhile, for further research, it is hoped that other independent variables such as financial performance and company culture can be used to influence sustainability report disclosure.]]>
<![CDATA[ANALYSIS OF ACCOUNT REPRESENTATIVE COMPETENCE AND ITS IMPACT ON INCREASING TAXPAYER COMPLIANCE ]]>
<![CDATA[Endah Tri Wardhani]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.288
<![CDATA[The importance of the Account Representative's role in the business process of monitoring taxpayer compliance, it is necessary to find out what are the competencies of the Account Representative that have an impact on increasing taxpayer compliance. Data collection using a survey method with a questionnaire. Respondents in this study were Strategic Account Representatives of the Directorate General of Taxes. The results of the questionnaires collected were 111 questionnaires. Testing in this study was carried out using the Structural Equation Model Partial Square (SEM-PLS) statistical analysis model with SmartPLS software. The results showed that the knowledge variable had no effect in improving taxpayer compliance. Meanwhile, the experience and communication skill variables have a positive effect on taxpayer compliance.]]>
<![CDATA[THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE, AND GREEN ACCOUNTING ON STOCK RETURN: MODERATED BY INDEPENDENT BOARD OF COMMISSIONERS ]]>
<![CDATA[Ayuni Fitria]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.290
<![CDATA[The objective of this research is to analyze the effect of Environmental, Social, Governance (ESG) disclosure and green accounting on stock returns with independent board of commissioners as moderation variable. The population of this research is energy sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The sampling technique uses purposive sampling. Based on predetermined criteria, 135 research data were obtained. This type of research is quantitative and the data used is secondary data. The analytical method used is panel data regression analysis using EViews software version 13.0. The panel data regression model used is the Common Effect Model (CEM). The results of this research show that ESG has a positive effect on stock returns, green accounting has a negative effect on stock returns, IBC cannot strengthen the effect of ESG on stock returns, and IBC weakens the effect of green accounting on stock returns.]]>
<![CDATA[ANALYSIS OF SUSTAINABILITY REPORT STANDARDS AND ADJUSTMENT OF IFRS S1 & IFRS S2 STANDARDS IMPLEMENTATION ]]>
<![CDATA[Lulu Khansa Komala]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.291
<![CDATA[This paper aims to present the results of the analysis of the sustainability report standards currently used by PT Indofood CBP Sukses Makmur Tbk and to evaluate the adjustments needed to implement IFRS S1 and IFRS S2 standards. The research was conducted using a qualitative descriptive method, utilizing narrative or descriptive data obtained from literature research. PT Indofood CBP Sukses Makmur Tbk was selected as the unit of analysis for this study. The research results indicate that there are significant differences between the sustainability report of PT Indofood CBP Sukses Makmur Tbk, which uses GRI standards, and the IFRS S1 & S2 standards. The GRI standards do not directly cover disclosures of strategy, financial position, financial performance, and cash flows. In contrast, IFRS S1 and S2 require integrated reporting that links the impact of sustainability with these aspects. To fully implement IFRS S1 and IFRS S2, PT Indofood CBP Sukses Makmur Tbk needs to make adjustments by preparing integrated reporting. This reporting must connect the sustainability impact with the company's business strategy, financial position, financial performance, and cash flows.]]>
<![CDATA[THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL, GREEN INNOVATION AND ECO EFFICIENCY ON SUSTAINABLE PERFORMANCE ]]>
<![CDATA[Eka Sari]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Suripto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.293
<![CDATA[This research aims to examine the influence of green intellectual capital, green innovation and eco- efficiency on sustainability performance. This research is classified as associative quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company website. The population in this research is the Sri- Kehati Company which is registered on the IDX for the 2019 - 2023 period. The sample for this research was determined using a purposive sampling method so that 20 samples companies were obtained. The analytical method used is Panel Data Model Regression analysis. The results of this research shows that green intellectual capital, green innovation and eco- efficiency have an effect on sustainability performance, green intellectual capital has an effect on sustainability performance, green innovation has no effect on sustainability performance and eco efficiency has no effect on sustainability performance.]]>
<![CDATA[AUDIT QUALITY MODERATES CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE RELATIONS ON FIRM VALUE ]]>
<![CDATA[Dian Pratiti]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Suripto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.294
<![CDATA[This study aims to examine the moderating effect of Audit Quality on the relationship between Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Firm Value. The research is classified as quantitative associative research. Secondary data, obtained from www.idx.co.id and the respective company websites, were used in this study. The population comprises companies in the energy sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. The sample was determined using purposive sampling, resulting in 30 companies being selected. The analysis method employed is Panel Data Regression Analysis. The findings of this study indicate that CSR does not affect Firm Value, while GCG has a positive impact on Firm Value. Audit Quality can moderate and weaken the positive relationship between Corporate Social Responsibility and Firm Value and Audit Quality cannot moderate the relationship between Good Corporate Governance and Firm Value.]]>
