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 PROFIT PREDICTION PUZZLE: HOW GROSS, OPERATING, AND NET PROFIT INFLUENCE FUTURE CASH FLOWS WITH A DEPRECIATION AND AMORTIZATION TWIST ]]>
<![CDATA[Vista Yulianti]]>;
<![CDATA[Sindik Widati]]>;
<![CDATA[Dian Sulistyorini Wulandari]]>
<![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.v3i2.489
<![CDATA[This study aims to analyze the effect of gross profit, operating profit, and net profit on predicting future cash flows, with depreciation and amortization (DA) as moderating variables. The data used in this research is secondary data from financial reports of manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2019 to 2023. The research applies panel data regression analysis, with Ordinary Least Squares (OLS), Fixed Effects, and Random Effects models to evaluate the impact of profitability measures on future cash flows. The results show that gross profit and operating profit have significant negative effects on future cash flows, while net profit has a significant positive effect. Furthermore, the introduction of DA as a moderating variable reveals that it significantly influences the relationship between gross profit and future cash flows, but does not significantly affect the relationship between net profit and cash flows. These findings suggest that non-cash expenses like depreciation and amortization should be considered when forecasting future financial performance.]]>
<![CDATA[LACK OF TRANSPARENCY IN THE FORMATION OF THE TNI BILL ON THE PRINCIPLES OF THE RULE OF LAW AND CIVIL SUPREMACY IN INDONESIA ]]>
<![CDATA[Annelies Larasati Gufron]]>;
<![CDATA[Sabrina Syarif]]>;
<![CDATA[Muhammad Rizqi Ramadhan]]>;
<![CDATA[Dwi Nurfauziah Ahmad]]>
<![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.v3i2.491
<![CDATA[This research aims to critically examine and analyze the lack of transparency in the process of forming the Indonesian National Army Bill (RUU TNI) in 2025 and its implications for the principles of the state of law and civil supremacy in Indonesia. Using normative juridical methods with a qualitative approach and literature study, this study found that the formation of the TNI Bill was carried out behind closed doors, without adequate public involvement, and not accompanied by published academic manuscripts. The main findings include violations of the principle of legislative transparency, indications of the expansion of the TNI's authority into the civilian realm without strong civilian control, and inconsistency with the participatory principle in constitutional law. This undemocratic legislative process shows a regression in the system of checks and balances and threatens civil supremacy as the main pillar of a democratic state. This research suggests the need to reform the legislative process to ensure community involvement and maintain the integrity and constitutional legitimacy of the resulting legal products.]]>
<![CDATA[ORGANIZATIONAL SUPPORT AND CUSTOMER SERVICE EFFICIENCY IN THE HOSPITALITY SECTOR IN NIGERIA ]]>
<![CDATA[Samuel Adedoyin]]>;
<![CDATA[Ernest Amiens]]>;
<![CDATA[Airenvbahihe Igbinedion]]>;
<![CDATA[Samson Abolarinwa]]>
<![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.v3i3.492
<![CDATA[This study investigated the influence of perceived organizational support - specifically employer, supervisor, and coworker support - on customer service efficiency within hospitality organizations in Nigeria. Using cross sectional research design and with data elicited from a sample of 252 respondents, the study employed descriptive and inferential analyses to evaluate the relationship between various support dimensions and service delivery outcomes. The results reveal that all three forms of organizational support contribute positively to customer service efficiency, with supervisor and coworker support emerging as particularly strong predictors. While employer support was slightly lower in perception, its role remains critical in shaping employee engagement and service behavior. These findings highlight the need for organizations to adopt a holistic support strategy that integrates formal institutional backing with interpersonal dynamics. The study underscores the importance of nurturing a supportive work environment to enhance customer-facing performance and recommends further exploration of contextual factors that may moderate these relationships.]]>
<![CDATA[THE INFLUENCE OF FINTECH PAYMENT, ACCOUNTING KNOWLEDGE, AND FINANCIAL SELF-EFFICACY ON FINANCIAL MANAGEMENT BEHAVIOR ]]>
<![CDATA[Muhammad Barik Rizqi]]>;
<![CDATA[Luke Suciyati Amna]]>
<![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.v3i3.494
<![CDATA[This study examines the influence of Financial Technology Payment, Accounting knowledge, and Financial self-efficacy on the financial management behavior of students of the Accounting Study Program at the University of Bandar Lampung. This study took a sample of 97 people who were selected by purposive sampling, data was collected through the distribution of questionnaires and data analysis methods were carried out with multiple linear regression tests assisted by SPSS version 27 application. The results of the study show that the three independent variables contribute positively and significantly to students' habits in managing their finances. Fintech Payment facilitates the transaction process and financial recording, accounting knowledge improves understanding of financial management concepts, and Financial self-efficacy encourages confidence in financial decision-making. Simultaneously, these findings highlight the importance of integrating financial technology, accounting knowledge, and self-confidence development to improve students' ability to manage personal finances.]]>
<![CDATA[IN-KIND AND/OR ENJOYMENT TAXES PROVIDE FAIR INCOME TAX TREATMENT FOR EMPLOYEES ]]>
<![CDATA[Endah Purnama Sari Eddy]]>;
<![CDATA[Verani Carolina]]>
<![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.v3i3.497
<![CDATA[Regulations regarding income tax on in-kind and/or enjoyment are now explained in detail in PMK No. 66 of 2023. These regulations are closely related to employees who are the most valuable asset in helping the company to be productive so that it can generate profits. The implementation of this policy caused controversy among the community. Some parties consider this policy as an excessive step by the government in optimizing tax revenue, while the government emphasizes that the regulation aims to clarify legal aspects and bring justice in the treatment of income tax for employees. This study aims to find out the community's response to in-kind and/or enjoyment tax policies that are considered to be aimed at creating tax justice for workers. The quantitative approach is used by the survey method to employees working in the city of Bandung. This research shows that in-kind and/or enjoyment taxes are not considered fair by most employees.]]>
<![CDATA[COMPARATIVE STUDY OF FINANCIAL AND ENVIRONMENTAL PERFORMANCE: INDONESIAN AND SINGAPOREAN E-COMMERCE COMPANIES ]]>
<![CDATA[Eko Prasetyo]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Holiawati]]>
<![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.v3i3.504
<![CDATA[This study aims to analyze and compare the financial performance and environmental performance between local Indonesian e-commerce companies and foreign companies from Singapore operating in Indonesia. This study uses a mixed method, namely a quantitative approach with statistical analysis in the form of ANOVA One-Way test and Post Hoc Test on financial ratios (liquidity, profitability, solvency, and activity) as well as a qualitative approach through the analysis of the content of financial statements and sustainability reports based on Global Reporting Initiative (GRI) standards. The data used are derived from financial statements and sustainability reports for 2021–2023. The population of this study is e-commerce companies operating in Indonesia. The sample from this study is that ASEAN e-commerce companies operating in Indonesia have gone public both on the IDX and foreign stock exchanges, and have audited financial statements during 2021-2023. The results show that there are significant differences in several financial ratios between Indonesian and Singaporean companies. Foreign companies tend to have more efficient financial performance in terms of capital and asset management, as well as higher levels of environmental performance disclosure. This research contributes to the development of cross-border comparative literature in the digital sector, as well as being a practical reference for regulators and industry players in improving transparency and sustainability of company operations.]]>
<![CDATA[BUSINESS PROCESS OF RESERVATION, INCOME, AND EXPENSES IN WEBSITE-BASED HOMESTAY: CASE STUDY IN UTAMA HOME ]]>
<![CDATA[Farel Salsabilla]]>;
<![CDATA[Ludfi Djajanto]]>;
<![CDATA[Sumiadji]]>
<![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.v3i3.507
<![CDATA[This research aims to design a web-based integrated system to optimize the reservation, income, and expense process at Utama Home, a homestay business in Jember. The method used is qualitative with a case study approach, through direct observation and interviews with operational staff. The results of the analysis showed a number of inefficiencies in the manual system, such as overlapping bookings, delay in confirmation, and inconsistent financial records. To overcome these problems, this study uses Business Process Modeling Notation (BPMN) in designing a new system that is able to simplify operational processes, automate transaction recording, and improve real-time data access. The proposed system is designed to improve financial accuracy, accelerate decision-making, and be a sustainable digital transformation strategy for homestay operations. With the implementation of this system, Utama Home is expected to manage business processes more efficiently and professionally, while providing a better service experience for customers.]]>
<![CDATA[THE INFLUENCE OF GREEN ACCOUNTING AND ENVIRONMENTAL PERFORMANCE ON SUSTAINABLE DEVELOPMENT GOALS ]]>
<![CDATA[Novita Sari]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Suripto]]>
<![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.v3i3.508
<![CDATA[This study aims to examine and analyze the influence of green accounting and environmental performance on the Sustainable Development Goals (SDGs), with gender diversity as a control variable. This research employs an associative quantitative approach using secondary data obtained from company annual reports. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022, totaling 227 companies. The sample was selected using the purposive sampling method, resulting in 46 companies observed over a period of four years, leading to 184 data observations. The data were analyzed using the panel data regression method, processed with EViews 12 software. The results indicate that green accounting and environmental performance have a significant influence on the achievement of SDGs. However, gender diversity does not show a significant impact on SDG attainment. These findings provide insight into the importance of implementing green accounting and enhancing environmental performance to support sustainable development goals.]]>
<![CDATA[THE IMPACT OF TRADING VOLUME ACTIVITY AND EARNINGS QUALITY ON STOCK RETURN VOLATILITY: DOES MEDIA EXPOSURE PLAY A ROLE? ]]>
<![CDATA[Isnayni Sabila]]>;
<![CDATA[Bambang Sutopo]]>
<![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.v3i3.509
<![CDATA[The purpose of this study is to investigate the relationship between the volatility of stock returns, trading volume activity and earnings quality, using media exposure as a moderating factor. This research is based on consumer cyclicals sector companies listed on the Indonesian stock exchange during the 2020-2022 period. Panel data regression is used to measure the relationship between trading volume activity, earnings quality, media exposure, and stock return volatility. Empirical findings from this study support that positive earnings quality can reduce stock return volatility. However, for trading volume activity, the interaction between media and trading volume activity, as well as the interaction between earnings quality and trading volume activity proved to have no effect. This study provides new insights into the role of trading volume activity, earnings quality, and media on stock return volatility. Previous research especially often ignores factors external to the firm such as the influence of media exposure. Therefore, this study explores the role of media interactions on stock return volatility.]]>
<![CDATA[THE ROLE OF ISO 31000 RISK MANAGEMENT IN MODERATING THE INFLUENCE OF THE MANAGEMENT CONTROL SYSTEM AND LEADERSHIP STYLE ON FINANCIAL PERFORMANCE AT PT. ANGKASA PURA I AND II (PERSERO) PERIOD 2020 – 2023 ]]>
<![CDATA[Yudhistira Saputra]]>;
<![CDATA[Agus Ismaya Hasanudin]]>
<![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.v3i3.510
<![CDATA[Changing dynamic business environments require companies to optimize management control systems (SPM), leadership styles, and risk management based on ISO 31000 to maintain financial performance. This study aims to analyze: (1) the influence of SPM and leadership style on financial performance, and (2) the role of ISO 31000 risk management moderation in strengthening the relationship with contingency theory as a theoretical basis to explain the interaction between variables in the context of environmental uncertainty. The study used a quantitative method with primary data from 147 respondents taken through purposive sampling techniques. Data analysis was carried out by Moderated Regression Analysis (MRA) processed with SPSS 25 software. The results of the study showed that the Management Control System (SPM) had a significant positive effect on Financial Performance, Leadership Style had a significant positive effect on Financial Performance, ISO 31000 Risk Management moderated the relationship between the Management Control System on Financial Performance, and ISO 31000 Risk Management could not moderate the relationship between Leadership Style and Financial Performance.]]>
