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[EARNING MANAGEMENT: THE ROLE OF COMPANY SIZE, LEVERAGE, AND GOOD CORPORATE GOVERNANCE ON GO PUBLIC BANKING ]]>
<![CDATA[Eni Puji Astuti]]>;
<![CDATA[Yohanes Indrayono]]>;
<![CDATA[Hendro Sasongko]]>
<![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.v3i3.512
<![CDATA[This study investigates the influence of company size, leverage, managerial ownership, and institutional ownership on earning management practices among publicly listed banking firms in Indonesia. The study employs a quantitative approach using panel data regression analysis. The sample comprises 20 banking companies listed on the Indonesia Stock Exchange over the 2017–2023 period, yielding 140 firm-year observations. The model selection is based on the Chow and Hausman tests, with the fixed effect model selected as the best fit. The results reveal that company size, leverage, and managerial ownership have significant negative effects on earning management, indicating that larger companies, higher debt ratios, and greater managerial ownership are associated with less earnings manipulation. Conversely, institutional ownership exhibits a significant positive effect, suggesting that higher institutional ownership increases the likelihood of earning management practices, possibly driven by short-term performance pressures. The findings emphasize the importance of corporate governance mechanisms in curbing earnings management. Regulators, stakeholders, and board members should consider enhancing transparency and aligning ownership structures to mitigate opportunistic financial reporting behavior. This study provides new insights into how firm characteristics and ownership structures affect earnings management behavior in the heavily regulated banking sector of an emerging economy, extending prior agency theory and corporate governance research.]]>
<![CDATA[THE INFLUENCE OF COMPANY SIZE, LEVERAGE, AND GOOD CORPORATE GOVERNANCE ON THE COMPANY'S VALUE IN GO PUBLIC BANKING ]]>
<![CDATA[Eni Puji Astuti]]>;
<![CDATA[Yohanes Indrayono]]>;
<![CDATA[Hendro Sasongko]]>
<![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.v3i3.513
<![CDATA[This study aims to examine the influence of company size, leverage, managerial ownership, and institutional ownership on firm value in publicly listed banking companies in Indonesia. This research applies a quantitative approach using panel data regression. The study includes 20 banking firms listed on the Indonesia Stock Exchange from 2017 to 2023, generating 140 firm-year observations. The common effect model was selected based on Chow, Hausman, and Lagrange Multiplier tests. The results indicate that company size has a significant positive effect on firm value, while leverage has a significant negative effect. Managerial ownership shows no significant effect, whereas institutional ownership surprisingly demonstrates a significant negative impact. These findings challenge the conventional expectations of ownership structures enhancing firm value, suggesting potential agency issues or ineffective monitoring mechanisms. The results suggest that corporate governance practices, especially related to institutional ownership, may not always lead to enhanced firm value. Stakeholders and regulators should reassess the effectiveness of ownership structures in the banking sector and promote governance reforms tailored to local market dynamics. This research contributes to the literature by offering empirical evidence from the Indonesian banking sector, an emerging market, and by challenging the presumed benefits of institutional ownership for enhancing firm value.]]>
<![CDATA[THE EFFECT OF RECEIVABLES TURNOVER AND CURRENT RATIO ON PROFITABILITY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2021-2023 ]]>
<![CDATA[Yunita Delfin Sihombing]]>;
<![CDATA[Kristi Endah Ndilosa Ginting]]>;
<![CDATA[Mella Yunita]]>
<![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.v3i3.515
<![CDATA[Profitability is a fundamental component in reviewing the success of management in managing the company's financial performance. The purpose of this study is to examine whether the receivables turnover and current ratio (CR) have an effect on profitability. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sample of this study is 25 companies that are determined through a quantitative approach method using data in numerical form which is collected through secondary data processing, namely financial statements that are published and can be accessed through the IDX Data collection technique from the IDX website, namely www.idx.co.id. Through the results of the study, it was found that the turnover of receivables does not have a significant influence on profitability and CR has a significant influence on profitability for Manufacturing Companies listed on the IDX in 2021-2023.]]>
<![CDATA[EARNINGS OPACITY ON SHARE PRICE ANNUALIZED VOLATILITY AMONG QUOTED NON-FINANCIAL COMPANIES AT NAIROBI SECURITIES EXCHANGE ]]>
<![CDATA[Stephen Ndirangu Maina]]>;
<![CDATA[Tabitha Nasieku]]>;
<![CDATA[Julius Miroga Bichanga]]>
<![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.v3i3.516
<![CDATA[The study examined the effect of earnings opacity on share price annualized volatility among non-financial companies quoted at Nairobi Securities Exchange. Earnings opacity is a measure that reflects how little information there is in a firm’s earnings number about its true, but unobservable, economic performance. The study was guided by pragmatic research philosophy and adopted a quantitative research design to evaluate earnings opacity and share price annualized volatility among quoted non-financial firms at Nairobi securities exchange. A census study of 39 non -financial companies quoted at the NSE was employed, of which 33 met data requirements. The study used secondary data from audited annual financial reports of the quoted firms for twenty years, from January 2003 through December 2022. The data collected was analysed using descriptive and inferential statistics. The hypothesis that there is no significant effect of earnings opacity on share price annualized volatility among quoted non-financial companies at Nairobi Securities was tested at a 95% confidence interval using t-statistic and p-value. The study used panel data Ordinary Least Square method technique for research analysis. Panel regression analysis using random effects model was conducted after necessary normality, model specification, homoscedasticity, linearity and autocorrelation diagnostic tests. Weighted Least Squares (WLS) is the preferred model for correcting heteroscedasticity and improving model fit. Findings show that earnings opacity had a significant effect (p = 0.00014, R² ≈ 0.022) on share price annualized volatility, among quoted non-financial firms at the Nairobi Securities Exchange. The findings provide critical insights for investors, regulators, and policymakers seeking to enhance market transparency and reduce informational risk in emerging capital markets.]]>
<![CDATA[THE INFLUENCE OF EARNING MANAGEMENT, OPERATIONAL COSTS AND TAX PLANNING ON INCOME TAX PAYABLE ]]>
<![CDATA[Hamida Hunein]]>;
<![CDATA[Muhamad Arief Hidayat]]>;
<![CDATA[Listya Sugiyarti]]>
<![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.v3i3.517
<![CDATA[This study aims to analyze how the variables of Earning Management, Operating Costs, and Tax Planning affect Income Tax Payable in Energy sector companies listed on the Indonesia Stock Exchange. The research method carried out is a quantitative research method with a panel data regression technique and the type of data used in this study is secondary data. In this study, to obtain a sample, special criteria are needed, so the purposive sampling method is used. This study has a population of 87 companies and obtained 19 company samples and the results of observations include 95 research data for five years in the 2019-2023 period. The analysis used in this study was using panel data regression with EViews 13 software. The results of the model selection test in this study show that the best model to use is the Fixed Effect Model (FEM). This study obtained results, namely simultaneously, Earning Management, Operational Costs, and Tax Planning have an effect on Income Tax of Accounts Receivable and partially, Earning Management has no effect on Income Tax of Accounts Receivable, Operational Costs affect Income Tax of Accounts Receivable, Tax Planning has no effect on Income Tax of Accounts Receivable.]]>
<![CDATA[THE EFFECT OF ORGANIZATIONAL SUPPORT ON EMPLOYEE ENGAGEMENT AND JOB SATISFACTION AND EMPLOYEE PERFORMANCE AT THE YOUTH AND SPORTS OFFICE IN EAST KUTAI REGENCY ]]>
<![CDATA[Sitti Amina]]>;
<![CDATA[Djoko Setyadi]]>;
<![CDATA[Irwansyah]]>
<![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.v3i3.518
<![CDATA[This study aims to analyze the influence of organizational support on employee engagement and job satisfaction and its impact on employee performance at the East Kutai Regency Youth and Sports Office. The method used is quantitative with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach. The research population is all employees in the agency with proportional sampling techniques. Data was collected through questionnaires and analyzed using SEM-PLS to test the relationships between variables. The results of the study show that organizational support has a positive and significant effect on employee engagement and job satisfaction. Employee engagement and job satisfaction also contribute positively and significantly to employee performance. In addition to organizational support, it directly affects the improvement of employee performance. These findings affirm the importance of the role of organizational support in creating a conducive work environment that increases engagement and job satisfaction which has an impact on improving performance. The recommendation of this study is to strengthen organizational support policies, such as improving work facilities, reward systems, and career development, to support optimal employee performance.]]>
<![CDATA[SUPPLY CHAIN MANAGEMENT INFORMATION SYSTEM IN RESTAURANT BUSINESS: ANALYSIS AND CASE STUDY IN PANGKEP REGENCY SOUTH SULAWESI ]]>
<![CDATA[Wiwiek Hidayati]]>;
<![CDATA[Megawati, Megawati]]>;
<![CDATA[Wahyuni Zam]]>;
<![CDATA[Seniorita Seniorita]]>
<![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.v3i3.519
<![CDATA[Supply Chain Management (SCM) has evolved into a fundamental element of modern business strategy, extending beyond the manufacturing sector to encompass the service and retail industries. SCM involves the application of management science and practice throughout the supply chain, aimed at achieving competitive advantage amid intense industry competition. In an increasingly digitalized business landscape, SCM is no longer focused solely on the physical movement of products and financial flows. This study aims to analyze and understand the life experiences of owners and managers of micro, small, and medium enterprises (MSMEs) restaurants in Pangkep Regency related to supply chain management and adopting supply chain management information systems (SCMIS). The background of the study reveals a gap between the 'Sollen' of efficient SCMIS and the 'Sein' of MSME restaurants, which still face various operational and financial challenges due to limited technology and manual processes. This study identifies the need for an in-depth understanding of the challenges and opportunities for adopting SCMIS from the subjective perspective of MSME actors. This study used a qualitative approach, descriptive phenomenological design, and Interpretative Phenomenological Analysis (IPA) data analysis with Saldana coding techniques supported by NVivo software; this study involved 20 informants from MSME restaurants in Pangkep Regency. The research findings present themes that emerge from the informants' experiences and are visualized in a flow relationship framework. The main contribution of this study lies in providing a rich and nuanced understanding of the dynamics of technology adoption in the context of MSME restaurants, which can be the basis for practical recommendations and the development of more relevant policies.]]>
<![CDATA[BUSINESS PROCESS MODEL AND NOTATION (BPMN) DESIGN FOR A BARCODE SCANNER-BASED SALES INFORMATION SYSTEM AT THE COOPERATIVE OF THE ACCOUNTING DEPARTMENT, STATE POLYTECHNIC OF MALANG ]]>
<![CDATA[Gracesheila Florencia Tumbelaka]]>;
<![CDATA[Aang Afandi]]>;
<![CDATA[Kartika DS Susilowati]]>
<![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.v3i3.520
<![CDATA[This study aims to design a Business Process Model and Notation (BPMN)-based sales information system integrated with barcode scanner technology at the Cooperative of the Accounting Department, State Polytechnic of Malang. The system is developed to address inefficiencies and weaknesses in sales report control, such as the absence of real-time monitoring, lack of structured authorization, and reliance on manual documentation. A qualitative case study method was employed, involving direct observation and interviews with cooperative staff and department administrators. Data were analyzed and modeled using BPMN to visualize both current (as-is) and redesigned (to-be) business processes. The proposed system introduces features such as automated transaction recording, role-based access, and a three-layer validation process. Reports are only accessible or printable upon authorization by the Head of Department, ensuring better financial transparency and data integrity. The result is a more accountable, efficient, and user-oriented cooperative management system.]]>
<![CDATA[DIGITALIZATION AND TAX REFORM AS A STRATEGY TO INCREASE TAXPAYER COMPLIANCE ]]>
<![CDATA[Meiliyah Ariani]]>;
<![CDATA[Abdullah]]>;
<![CDATA[Watriningsih]]>;
<![CDATA[Zulhawati]]>
<![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.v3i3.521
<![CDATA[This study aims to determine the influence of digitalization, digital services, security, and tax reform on taxpayer compliance in the West Jakarta area. The population in this study consists of taxpayers who are registered with a Taxpayer Identification Number (NPWP) at KPP Jakarta Grogol Petamburan. The sampling method used in this study was accidental sampling, resulting in a total sample of 100 respondents. The data used in this study includes primary and secondary data. Data collection was carried out through a questionnaire in the form of Google Forms and analyzed using SPSS (Statistical Product and Service Solutions) software for Windows, version 25. The results of this study prove that digitalization, digital services, security, and tax reform have a significant influence on the compliance of individual taxpayers in the West Jakarta area. The development of digital-based tax systems, such as e-Filing, e-Billing, and online tax payment services, provides easy access, efficiency, and convenience for taxpayers. The high level of security in the tax system also increases trust and reduces concerns about the risk of data leaks. On the other hand, tax reform that focuses on simplifying procedures and transparency also strengthens taxpayers' trust in the applicable system. With the integration of technology, strengthening regulations, and improving services, the level of taxpayer compliance can continue to increase significantly and sustainably in the future. The implications of this study show that technology optimization, strengthening regulations, and improving the quality of tax digital services are important strategies in increasing taxpayer awareness and compliance in a sustainable manner.]]>
<![CDATA[FROM DEFERRED TAXES TO EARNINGS STABILITY: THE MODERATING IMPACT OF TAX PLANNING ON CORPORATE FINANCIAL PRACTICES ]]>
<![CDATA[Agus Fuadi]]>;
<![CDATA[Yusnia Devarianti]]>;
<![CDATA[Dian Sulistyorini Wulandari]]>
<![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.v3i3.522
<![CDATA[This study aims to examine the effect of deferred tax expense on earnings management and the moderating role of tax planning in this relationship. The research data were drawn from annual financial statements of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, selected using purposive sampling. Panel data regression with a random effects approach was used, supported by Chow, Hausman, and Lagrange Multiplier tests. The results indicate that deferred tax expense has a significant positive impact on earnings management, suggesting that firms use the flexibility of deferred tax accounting to manipulate earnings. However, tax planning significantly moderates this relationship in a negative direction, indicating that firms with higher tax planning are less likely to rely on deferred tax expense as an earnings manipulation tool. These findings highlight the importance of monitoring tax accounting practices and ensuring transparency in tax planning to enhance financial reporting quality.]]>
