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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489 Documents
<![CDATA[EARNINGS MANAGEMENT THROUGH THE LENS OF DEFERRED TAX AND TAX PLANNING: AN EMPIRICAL STUDY ]]>
<![CDATA[Agustine Dwianika]]>;
<![CDATA[Sendi Tri Andika]]>;
<![CDATA[Selvia Ely Zanna]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.462
<![CDATA[This research aims to analyze the influence of deferred tax expense and tax planning on earnings management in healthcare sector companies listed on the Indonesia Stock Exchange during the period 2018–2024. The study employs panel data regression to examine the relationships between the variables. The research findings indicate that dividend policy has a significant positive effect on earnings management, while both deferred tax expense and tax planning also show a significant positive relationship with earnings management. These results suggest that companies may use tax-related strategies, including the deferral of tax obligations and planning of tax payments, as tools to manage reported earnings. This study contributes to the growing literature by providing insights for practitioners, regulators, and academics into how tax-related components and dividend policy can influence earnings management behavior in the healthcare industry. The practical implication of this research emphasizes the need for careful integration of tax considerations in dividend policy decisions to reduce the risk of opportunistic earnings management.]]>
<![CDATA[ANALYSIS OF THE DIFFERENCE IN AVERAGE ABNORMAL RETURNS OF BIG BANKS STOCKS BEFORE AND AFTER THE FEDERAL RESERVE'S INTEREST RATE CHANGES (STUDY OF EVENTS IN 2022-2024) ]]>
<![CDATA[Frederik Franston]]>;
<![CDATA[Luke Suciyati Amna]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.463
<![CDATA[The banking sector as one of the sectors that dominate the Indonesian stock market is very sensitive to changes in interest rates so this move can affect profitability so investors will make decisions on this information. This study aims to analyze the impact of the Fed's interest rate changes on the Average Abnormal Return (AAR) of Big 4 Banks stocks in Indonesia during the 2022-2024 period. The banking sector is very sensitive to changes in interest rates so it can affect profitability so investors will make decisions on this information. The event study method was used with a pre-event window (t-5 to t-1), event day (t0), and post-event window (t+1 to t+5). The data used came from newyorkfed.com, investing.com, and idx.co.id. The results showed that there was no significant difference in AAR before and after the change in interest rates, both the increase during 2022-2023 and the decrease in September 2024, as evidenced by the significance values of the Paired Sample T-Test of 0.130 and 0.057 (> 0.05, respectively).]]>
<![CDATA[THE EFFECT OF NON PERFORMING LOANS (NPL) AND INCOME DIVERSIFICATION ON PROFITABILITY: A STUDY ON THE BANKING SECTOR IN INDONESIA ]]>
<![CDATA[Thomas Jordan]]>;
<![CDATA[Haninun]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.464
<![CDATA[Banks have an important role in maintaining economic stability, but recently several macroeconomic factors have occurred in Indonesia so that NPLs in banks have increased, high NPLs can have a negative impact on bank profitability, so many banks are trying to obtain other sources of income outside of their main income by implementing income diversification strategies. Therefore, this study aims to analyze the influence of Non-Performing Loans (NPL) and income diversification on bank profitability in Indonesia, as measured through Return on Assets (ROA). The object of this research is 11 banks listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period, this study uses the EViews 12 application, with the research object selected using purposive sampling and panel data regression is the technique of this research. The results of the study show that NPLs have a negative influence on ROA, which shows that an increase in NPLs can reduce a bank's profitability. But on the other hand, revenue diversification does not have a significant effect on ROA.]]>
<![CDATA[THE EFFECT OF THE USE OF SIA AND INFORMATION TECHNOLOGY ON EMPLOYEE PERFORMANCE AT PT. CAPELLA PATRIA UTAMA ]]>
<![CDATA[Vincent Lung]]>;
<![CDATA[Tina Miniawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.466
<![CDATA[This study examines the impact of accounting information systems (AIS) and information technology (IT) on employee performance at PT. Capella Patria Utama. Using a quantitative approach, data were collected through questionnaires involving all 34 employees as respondents. The total sampling method was used to ensure comprehensive analysis. Findings show that AIS and IT implementation significantly enhance work efficiency, accuracy, and decision-making. Employees experience reduced errors in financial reporting and improved productivity. The study highlights the need for continuous system upgrades, employee training, and IT support to maximize these benefits. These results provide insights for management to optimize AIS and IT use for better performance. Future research could explore long-term effects and broader organizational impacts of IT integration.]]>
<![CDATA[UTILIZATION OF DIGITALIZATION FOR MSME DEVELOPMENT AS A PILLAR OF ECONOMIC DEVELOPMENT ]]>
<![CDATA[Diwayana Putri Nasution]]>;
<![CDATA[Hilmi]]>;
<![CDATA[Rizki Ramadhan]]>;
<![CDATA[Feri Susilawati]]>;
<![CDATA[Rachmad Ikhsan]]>;
<![CDATA[Lia Nazliana Nasution]]>;
<![CDATA[Wahyu Indah Sari]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.467
<![CDATA[The purpose of this study is to see the use of MSME digitalization to develop MSMEs as a pillar of economic development. Digitalization is very necessary in the global era, where human resources are required to be able to adapt to the development of digitalization. However, in reality, this has not happened comprehensively in various aspects of MSMEs. The reason behind this research is that many MSMEs still do not have adequate capabilities in terms of digitalization. The research method used is the literature review method and digitalization theory which explains the use of digitalization for the development of MSMEs. The results of the study show that the use of digitalization is very influential in increasing the competitiveness of MSMEs and their development. MSMEs also contribute optimally to economic development. The suggestion from this study is that training and development of digitalization capabilities are needed in an effort to increase the development of MSMEs as a pillar of Indonesia's development.]]>
<![CDATA[REVEALING ANEMIA FACTORS IN PREGNANT WOMEN IN THE SECOND TRIMESTER AT THE SINGANDARU HEALTH CENTER (JULY-SEPTEMBER 2024) ]]>
<![CDATA[Marthia Ikhlasiah]]>;
<![CDATA[Mila Hairunisa]]>;
<![CDATA[Refi Lindawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.469
<![CDATA[Anemia is a significant micronutrient problem in pregnant women, with a global prevalence of 41.8%. In Indonesia, 48.9% of pregnant women experience anemia, resulting in health risks for both mother and baby, including low birth weight and death. The administration of iron (Fe) tablet supplements is one of the solutions to reduce the anemia rate. Despite the government's efforts, such as the distribution of Fe tablets, the compliance of pregnant women at the UPTD of the Singandaru Health Center in Serang City is still low. At the UPTD Singandaru Health Center, Serang City, there are 58% pregnant women with anemia in the January-December period in 2022 and in 2023 as much as 60% of this data is obtained from the UPTD Singandaru Health Center. The researcher made 16 respondents and obtained non-compliance results from the ANC compliance category as many as 10 respondents (62.5%), compliance as many as 6 respondents (37.5%). The category of Fe tablet consumption in pregnant women was affected by anemia in the non-compliant category as many as 11 respondents (68.8%). Meanwhile, for the compliant category as many as 5 respondents (31.3%), the category of compliance with family support for pregnant women and compliance with family support in the category of non-compliance were 11 respondents (68.8%). As for the compliant category, there were 5 respondents (31.3%). The role of health workers The role of health workers in the category of no role was as many as 3 respondents (18.8). Meanwhile, the role of health workers in the category of existing or assisting as many as 13 respondents (81.3%). The Chi Square results of 4 variables obtained a value, ANC visit compliance received a value of 0.551, Fe tablet consumption compliance received a value of 0.119, family support compliance received a value of 0.119, and the role of health workers received a value of 0.247.]]>
<![CDATA[THE SECRET TO EXCLUSIVE BREASTFEEDING SUCCESS AT TPMB SITI NURUSSAKINATURAHMAH SERANG 2024 ]]>
<![CDATA[Marthia Ikhlasiah]]>;
<![CDATA[Ana Marliana]]>;
<![CDATA[Refi Lindawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.470
<![CDATA[This study aims to find out the factors that affect the success of breastfeeding in newborns. This type of research is using Qualitative with Cross Sectional design, in the design of data collection using primary data, namely with an observation sheet carried out on one group without a control group or comparator. The sample of this study is mothers who give birth at TPMB Siti Nurussakinaturrahmah. S.Keb. In Serang City in 2024, a total of 30 respondents were taken by accidental sampling from September – November 2024. The statistical analysis used is the Chi-Square Test. Based on the results of the statistical test using chi square, it was shown that there was a meaningful relationship between the support of the husband and the support of health workers with the incidence of successful breastfeeding in newborns with a p-value of <0.05, while there was no meaningful relationship between knowledge and the success of breastfeeding in newborns with p-value 0.05. The conclusion of this study is that mothers who have good knowledge will give breast milk to their babies, and mothers who have newborns are expected to receive support from their husbands and health workers. Saran Diis is expected to be able to conduct further research elsewhere, with a larger number of samples, as well as with different research designs such as the case control design.]]>
<![CDATA[THE EFFECT OF INTEREST RATES CHARGES ON ECONOMIC GROWTH IN TANZANIA, A CASE OF ILALA MUNICIPAL ]]>
<![CDATA[Halipha Iddy Mnunka]]>;
<![CDATA[Masese Fred]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i2.388
<![CDATA[Globally, interest rates have fallen to extreme lows in advanced economies and are expected to remain low. At the same time, market concentration, corporate profits and profit markups are constantly increasing. Additionally, the productivity gap between leaders and followers within the same industry has widened. The study aimed to investigate the effect of interest rates charges on economic growth in Tanzania. The study adopted case study research design with quantitative approach. The study adopted probability sampling procedure. The study used Slovenes formula to obtain sample size of 378 from target population of 6893 respondents. The study used questionnaire to obtain data needed. The finding of the study indicates that interest rate led to increase price of commodities in the market indicates that, Changes in interest rates can also affect the broader economy, influencing consumer behavior and demand for commodities. Higher rates can slow economic growth, leading to reduced demand for certain commodities. Also, interest rates affect currency values. Higher rates can lead to a stronger domestic currency... The study concluded that higher interest rates can drive up commodity prices and influence consumer behavior, potentially slowing economic growth and reducing demand for certain goods. This demonstrates that fluctuations in interest rates have broader implications for the economy. Also, increased interest rates can strengthen the domestic currency, but this appreciation may make commodities more expensive for foreign buyers, further complicating demand dynamics.]]>
<![CDATA[ENHANCING ACCOUNTING RESEARCH: HOW ARTIFICIAL INTELLIGENCE CHANGES THE GAME? ]]>
<![CDATA[Hamzah N. Al-Jumaili]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i2.393
<![CDATA[This study explores artificial intelligence technology in the scientific research environment, as the researcher seeks to demonstrate the impact of artificial intelligence technology on the quality of scientific research within the framework of accounting sciences in the context of multiple countries represented by (Iraq, Egypt, Saudi Arabia, Jordan, Spain, Australia, Malaysia). The questionnaire tool was used to obtain an answer to a set of paragraphs related to the research variables represented by the dimensions of artificial intelligence and the quality of scientific research. 863 answers were obtained from the countries under study, and these data were subjected to statistical analysis using the SPSS-25 program. The conclusion was reached that artificial intelligence negatively affects the quality of scientific research within the framework of accounting sciences. The partial effects between the research variables and factors can be viewed in the results that were explored in the study. A set of detailed results related to the practices of using artificial intelligence in countries were reached, as we concluded that researchers tend to use artificial intelligence at a low level and may reach a moderate level, which gives an impression about the trend of current practices towards introducing innovative technologies in preparing scientific research in the field of accounting, as technology is used to enhance efficiency and improve results without full reliance on it. However, there is still a general reluctance to fully rely on artificial intelligence in the field of accounting sciences. Despite the potential benefits of the technology, such as increased efficiency and big data analysis, concerns about accuracy, deep understanding, and ethics hinder the general acceptance of full adoption; our study found that Saudi Arabia and Australia have a high level of practices of using artificial intelligence in a large part of the research preparation process. While in countries such as Iraq and Egypt, our results recorded the lowest use of this technology in the field of scientific research in accounting sciences.]]>
<![CDATA[ANALYSIS OF GOOD CORPORATE GOVERNANCE, DEBT COSTS, AND INVENTORY INTENSITY AGAINST TAX MANAGEMENT ]]>
<![CDATA[Ester Hanna Gunawan]]>;
<![CDATA[Faza Wahyu Anggrainy]]>;
<![CDATA[Sultan Maulana Hakim]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.418
<![CDATA[This study aims to analyze the influence of good corporate governance, debt costs, and inventory intensity on tax management in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The method used is a quantitative method with secondary data from the financial statements of consumer non-cyclicals sector companies listed on the IDX in the period. The sample selection method used was the purposive sampling method by producing 27 companies for five years with a total of 135 observations. Data were analyzed using E-Views software 13. The results of the study show that: (1) Good corporate governance, debt costs, and inventory intensity simultaneously have a significant effect on tax management; (2) Good corporate governance does not have a significant effect on tax management; (3) Debt costs do not have a significant effect on tax management; (4) Inventory intensity has a positive and significant effect on tax management.]]>
