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[THE INFLUENCE OF DEFERRED TAX, TAX TO BOOK RATIO AND FIRM SIZE ON COMPANY PERFORMANCE ]]>
<![CDATA[Rita Junita]]>;
<![CDATA[Putri Dwi Wahyuni]]>
<![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.v2i5.339
<![CDATA[This research aims to investigate the influence of tax factors, namely deferred tax, tax to book ratio, and company size on the performance of companies in the mining sector listed on the Indonesia Stock Exchange. The research period covers 2020 to 2022, illustrating the dynamic economic conditions and regulatory changes in Indonesia. This research methodology will use a quantitative approach with secondary data analysis from the annual financial reports of companies listed on the Indonesia Stock Exchange. The analytical method used in this research is multiple linear regression with SPSS statistical testing tools. The results of this research are that deferred tax, tax to book ratio and company size have a significant effect on company performance.]]>
<![CDATA[EXAMINING GREEN ACCOUNTING PRACTICES BASED ON SPIRITUALITY AND LOCAL WISDOM: AN ETHNOMETHODOLOGICAL STUDY ]]>
<![CDATA[Luh Gede Arieska Dianthy]]>;
<![CDATA[Endang Ruhiyat]]>;
<![CDATA[Nofryanti]]>
<![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.v2i6.340
<![CDATA[This study examines the implementation of the Green Hotel concept based on Tri Hita Karana at Swarga Suites Berawa, Bali, focusing on Parahyangan, Pawongan, and Pabelasan aspects. The Green Hotel approach seeks to mitigate the hospitality industry's environmental impact through resource efficiency, waste management, and nature conservation. Grounded in Balinese philosophy, Tri Hita Karana integrates environmental, spiritual, and social harmony in interactions with employees, guests, and the local community. Using a qualitative ethnomethodology approach, data were gathered through interviews, observations, and documentation to analyze the concept's application and its impact on financial performance. Results indicate successful implementation, including prayer facilities, preservation of Balinese traditions, and eco-friendly practices. Financially, the hotel showed improvements in liquidity, profitability, and solvency, despite a decline in the Total Asset Turnover Ratio due to long-term investments in green technology. This study underscores the role of Tri Hita Karana in promoting sustainability and highlights its financial benefits, positioning Swarga Suites Berawa as a model for eco-friendly hospitality.]]>
<![CDATA[STAKEHOLDER PRESSURE MODERATES ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE ON FIRM PERFORMANCE ]]>
<![CDATA[David Parningotan Gultom]]>;
<![CDATA[Iin Rosini]]>;
<![CDATA[Nofryanti]]>
<![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.v2i6.341
<![CDATA[This research aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on the performance of mining companies, moderated by stakeholder pressure. The research data was obtained from 72 mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The analysis techniques used are panel data regression and moderated panel data regression. The results of the study show that environmental and governance disclosure positively affects the performance of mining companies. This means that the higher the quality of environmental and governance disclosure, the better the company's performance. However, social disclosure does not show a significant effect on company performance. The findings of this study also indicate that stakeholder pressure does not moderate the relationship between Environmental, Social, and Governance (ESG) disclosure and the performance of mining companies. This means that the pressure from stakeholders is not sufficient to strengthen or weaken the relationship between Environmental, Social, and Governance (ESG) disclosure and company performance. The results of this research provide important implications for mining companies, investors, and regulators. For mining companies, it is important to improve the quality of environmental and governance disclosure to enhance company performance. For investors, it is important to consider Environmental, Social, and Governance (ESG) disclosure in investment decision-making. For regulators, it is important to strengthen regulations related to Environmental, Social, and Governance (ESG) disclosure and increase oversight of mining companies.]]>
<![CDATA[ONLINE LEARNING FOR STUDENTS: IMPACT AND PERCEPTION ]]>
<![CDATA[Vinny Stephanie Hidayat]]>;
<![CDATA[Ita Salsalina Lingga]]>;
<![CDATA[Jovi, Christian]]>
<![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.v2i5.343
<![CDATA[The aim of this research is to examine how online learning affects students' academic achievement. Online learning is expanding quickly at all levels of official education, including the university level. This study at one of Bandung, Indonesia's private university seeks to ascertain the impact of online learning on students' perceptions and academic achievement. All current participants in the Accounting Study Program make up the study's population. The class of 2018-2022 members of Accounting Study Program who are currently enrolled in or have completed the Auditing course make up the sample for this study. Purposive sampling is the sample selection technique employed, while the research approach used is explanatory research. Using the T and F tests, multiple regression analysis, and SPSS, the study hypothesis is tested. According to the sample technique, questionnaires were given out to 113 students. Additionally, interviews were conducted to find out what students thought of online learning, both positively and negatively. The study's findings indicated that online learning has an impact on academic achievement. Although most students have positive perceptions of online learning, there are some negative ones as well. However, the university can address these negative perceptions by correcting the relevant errors.]]>
<![CDATA[STAKEHOLDER PRESSURE MODERATES INDUSTRY TYPE AND EDUCATION BACKGROUND OF THE BOARD ON SUSTAINABILITY REPORTING ]]>
<![CDATA[Widya Ningsih]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Iin Rosini]]>
<![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.v2i6.345
<![CDATA[The purpose this research is to obtain empirical evidence regarding Stakeholder Pressure Moderating Industry Type and Educational Background of the Board on Sustainability Reporting. This research used a purposive sampling method in determining the sample with 33 companies as samples and a 5 year observation period from 2018 to 2022 so that 165 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 used E-Views 10 with Common Effect Model panel data regression analysis. The results of the research show that Industry Type has a negative effect on Sustainability Reporting, Educational Background of the Board has no effect on Sustainability Reporting, Stakeholder Pressure moderates the relationship between Industry Type and Sustainability Reporting, and Stakeholder Pressure moderate the relationship between Educational Background of The Board and Sustainability Reporting.]]>
<![CDATA[THE EFFECT OF OPERATING CYCLE AND DEFAULT RISK ON PROFIT QUALITY WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE ]]>
<![CDATA[Yayah Syahriyah]]>;
<![CDATA[Iin Rosini]]>;
<![CDATA[Nofryanti]]>
<![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.v2i6.346
<![CDATA[This study aims to examine the influence of operating cycle and default risk on profit quality with good corporate governance as a moderator. The research method used is an associative quantitative method. The data used in this study is panel data, which is a combination of time series data and cross section data. The population in this study is companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2023. The determination of samples by purposive sampling technique was obtained from 16 companies with 80 observation data. The analysis technique and hypothesis testing were carried out by panel data regression analysis through EViews ver-12. Based on the results of the T test, it is known that the operating cycle has a significant effect on the quality of profits. On the other hand, default risk has no effect on the quality of profits. Meanwhile, good corporate governance cannot moderate the influence of operating cycle variables and default risk variables on profit quality.]]>
<![CDATA[THE EFFECT OF PROFIT PERSISTENCE AND CASH HOLDING ON PROFIT QUALITY WITH ACCOUNTING CONSERVATISM AS MODERATION ]]>
<![CDATA[Deni Herdiansyah]]>;
<![CDATA[Suripto]]>;
<![CDATA[Nofryanti]]>
<![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.v2i6.348
<![CDATA[This study aims to examine the effect of profit persistence and cash holding on profit quality with accounting conservatism as a moderator. The research method used is an associative quantitative method. The data used in this study is panel data, which is a combination of time series data and cross section data. The population in this study is Business Index-27 companies listed on the Indonesia Stock Exchange in 2019-2023. The determination of samples by purposive sampling technique was obtained from 17 companies with 85 observation data. The analysis technique and hypothesis testing were carried out by panel data regression analysis through EViews ver-12. Based on the results of the T test, it is known that profit persistence does not have a significant effect on profit quality. On the other hand, cash holding affects the quality of profits. Meanwhile, accounting conservatism cannot moderate the influence of profit persistence variables and cash holding variables on profit quality.]]>
<![CDATA[THE INFLUENCE OF ECONOMIC VALUE ADDED, GOING CONCERN OPINION AND DIVIDEND POLICY ON STOCK PRICES IS MEASURED BY MARKET VALUE ADDED ]]>
<![CDATA[Anastasia Awa]]>;
<![CDATA[Endang Ruhiyat]]>;
<![CDATA[Sugiyanto]]>
<![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.v2i6.350
<![CDATA[This study aims to examine the influence of Economic Value Added, Going Concern Opinion and Dividend Policy on Stock Prices as analyzed by Market Value Added. This type of research is associative quantitative research. The type of data used is secondary data obtained from the company's www.idx.co.id and website. The population in this study is manufacturing companies in the consumer non-cyclicals sector that have been listed on the IDX for the 2018-2022 period. The determination of the sample used the purposive sampling method, the number of research samples was 29 companies, with a research year of 5 years, the total data in this study was 145 data and the data was tested using the help of EViews software version 12. The data analysis technique used is panel data model regression. Based on the results of this study, the Economic Value Added variable has a positive effect on the Stock Price, the Going Concern Opinion has no effect on the Stock Price, the Dividend Policy has no effect on the Stock Price, the Market Value Added cannot decode the relationship between the Economic Value Added and the Stock Price, the Market Value Added cannot decode the relationship of Going Concern Opinion to Stock Price, Market Value Added cannot decode the relationship of Dividend Policy to Stock Price.]]>
<![CDATA[ANALYSIS OF THE EFFECT OF DIVERSIFICATION AND INTELLECTUAL CAPITAL ON CORPORATE FINANCIAL PERFORMANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATOR ]]>
<![CDATA[Mohamad Ghofur]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Iin Rosini]]>
<![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.v2i6.351
<![CDATA[This study aims to explore the relationship between diversification strategy, intellectual capital, and firm performance, with good corporate governance as a moderating variable. This study was conducted on companies listed in the Kompas 100 index during the period 2018 to 2022. The purposive sampling method was used to collect 140 samples, and data analysis was conducted using the Random Effect method using EViews 12 software. The results showed that diversification strategy has no significant influence on the performance of companies in the Kompas 100 index. In contrast, intellectual capital shows a significant positive influence on firm performance. Good corporate governance does not moderate the relationship between diversification strategy and firm performance, and is unable to moderate the effect of intellectual capital on firm performance. These findings provide important insights for corporate managers and researchers interested in understanding the factors that influence firm performance in the context of the dynamics of the global business environment.]]>
<![CDATA[COMMUNICATION PROGRAM PLANNING STUDY: THE EFFECT OF THE USE OF CHATGPT ON EDUCATION TO ENCOURAGE RESPONSIBLE AND ETHICAL LIFELONG LEARNING ]]>
<![CDATA[Putri Syahrani]]>
<![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.v2i6.352
<![CDATA[Technology, which continues to develop along with the advancement of science, plays a key role in improving the understanding of science in education. Artificial intelligence (AI) is playing a key role in the transformation of education, and ChatGPT, as a generative language model, opens up new opportunities for innovative learning experiences. The determination of strategies in communication planning is always related to the elements of communication. The purpose of this study is to find out how the role of Communication Program Planning Studies has the Influence of the Use of ChatGPT on Education to Encourage Responsible and Ethical Lifelong Learning. The research method uses a descriptive qualitative method. The data used is secondary data, the researcher uses 16 articles and appropriate books as a reference in writing scientific papers. The results of this study show that the presence of ChatGPT is the result of the implementation of communication program planning that has received a positive response from various circles, namely students, students, and educators.]]>
