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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<![CDATA[ANALYSIS OF COMPLIANCE IN PREPARATION OF BLUD FINANCIAL REPORTS TOWARDS PERMENDAGRI NO. 79 OF 2018 CASE STUDY OF S. PARMAN PUBLIC HEALTH CENTER BANJARMASIN ]]>
<![CDATA[Hikmahwati]]>;
<![CDATA[Rizky Amelia]]>;
<![CDATA[Tino Kemal Fattah]]>;
<![CDATA[Julkawait]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.563
<![CDATA[This study aims to analyze the level of compliance with the preparation of financial statements at the S. Parman Banjarmasin Health Center based on Permendagri No. 79 of 2018. The object of the research is the financial statements for the fiscal year 2022, which consists of seven main components: LRA, SAL, Balance Sheet, Operational Statements, Cash Flows, Equity Changes, and CaLK. This study uses a descriptive qualitative approach with data collection techniques through interviews, documentation, and observation. The results of the study show that the S. Parman Health Center has prepared complete financial statements and according to the set format, using an accrual basis in accordance with SAP. All reports have been prepared in a timely manner and reflect compliance with budget allocations within the RBA. In addition, accounting policies are also implemented consistently. This reflects transparency and accountability in BLUD's financial governance. The SILPA value of IDR 98,981,526 in the SAL Report shows budget efficiency. Thus, it can be concluded that the S. Parman Health Center has fulfilled the provisions in Permendagri No. 79 of 2018, as well as showing professional and accountable public financial reporting practices.]]>
<![CDATA[DOES ESG PERFORMANCE INFLUENCE CORPORATE TAX AVOIDANCE? AN EMPIRICAL ANALYSIS ]]>
<![CDATA[Melvin Angelina]]>;
<![CDATA[Verani Carolina]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.566
<![CDATA[This study aims to analyze the relationship between environmental, social, and governance (ESG) and tax avoidance in non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study employed a quantitative approach with secondary data, using a sample of 25 companies obtained through purposive sampling and simple regression tests. The results indicate that an increase in a company's ESG value is associated with a decrease in tax avoidance practices. These findings are expected to help investors make informed decisions and encourage companies to integrate ESG into their business activities to minimize the risk of tax avoidance.]]>
<![CDATA[MANAGERIAL OWNERSHIP MODERATES THE RELATIONSHIP BETWEEN ENVIRONMENTAL SOCIAL GOVERNANCE AND INVESTMENT OPPORTUNITY SET WITH PERFORMANCE ]]>
<![CDATA[Khoirunnasikin]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Ani Kusumaningsih]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.571
<![CDATA[This study aims to analyze the influence of Environmental Social Governance and Investment Opportunity Set on company performance, with managerial ownership as a moderation variable. The method used is quantitative, with secondary data obtained from the company's annual report. Of the total 172 companies registered, as many as 16 companies were selected as samples through purposive sampling techniques, so that data was obtained from 96 companies analyzed. The object of this study is a company that is a member of the BGK Foundation listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The results of the study show that Environmental Social Governance and Investment Opportunity Set have an effect on company performance. In addition, regression moderation testing showed that managerial ownership was able to moderate the relationship between Environmental Social Governance and financial performance. However, managerial ownership is not able to moderate the relationship between the Investment Opportunity Set and the company's performance. It is hoped that the results of this research can provide investors and academics with an understanding of the factors that affect the company's performance, as well as a reference for further research in the field of business and finance.]]>
<![CDATA[SYNERGY OF ACTIVITY-BASED COSTING AND TARGET COSTING AS A STRATEGIC PILLAR OF COST EFFICIENCY IN OPTIMIZING PROFITABILITY: A CASE STUDY ON PT MOMENTUM VELO INOVASI (2020–2024) ]]>
<![CDATA[Anggianto Nugroho]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Holiawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.572
<![CDATA[PT Momentum Velo Inovasi is a clothing manufacturing company that faces the challenge of continuously improving cost efficiency in order to remain competitive and earn optimal profits. However, the company still uses traditional cost calculation methods that are less accurate in charging costs to products. This causes cost information to be inaccurate and affects pricing decisions as well as profit levels. This problem shows that there is a gap between the company's need for more accurate cost information and the methods that have been used. In fact, the Activity Based Costing and Target Costing methods have been proven to be able to provide more accurate cost information and drive efficiency from the early stages of production. Research on the synergy of these two methods in improving cost efficiency and profitability in medium-sized companies is still rare, especially in the convection industry. This research uses a qualitative approach with a case study at PT Momentum Velo Inovasi during 2020 2024. Data was collected through interviews, observations, and documentation. The data analysis technique was carried out by comparing the results of cost calculations using traditional methods, Activity Based Costing, and Target Costing, then analyzed to see the effect on cost efficiency and company profits. The results of the study show that the combined application of Activity Based Costing and Target Costing is able to provide more precise cost information, encourage efficiency in production, and help companies increase profits sustainably.]]>
<![CDATA[BOARD OF COMMISSIONERS’ MODERATING EFFECT ON RISK AND INTELLECTUAL CAPITAL DISCLOSURES TOWARD FIRM VALUE: EMPIRICAL EVIDENCE FROM INDONESIA’S FINANCIAL SECTOR ]]>
<![CDATA[Dedi Ardianto]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.575
<![CDATA[This study investigates the effect of Enterprise Risk Management Disclosure (ERMD) and Green Intellectual Capital Disclosure (GICD) on firm value, with the moderating role of the Board of Commissioners, in financial sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. Using panel data regression analysis on 185 firm-year observations, the study reveals that ERMD has a significant negative effect on firm value, indicating that such disclosures may be perceived as mere compliance rather than value-enhancing strategies. Meanwhile, GICD shows no significant impact on firm value, suggesting that environmental-related intangible assets are not yet fully recognized by investors. Furthermore, the Board of Commissioners does not moderate the relationship between either ERMD or GICD and firm value, highlighting limited oversight effectiveness in these areas. The findings imply that non-financial disclosures and corporate governance mechanisms in the financial sector have not been fully leveraged to enhance firm performance. This study contributes to the literature on corporate governance and sustainability disclosure in emerging markets.]]>
<![CDATA[THE EFFECT OF DELAYS DUE TO FLIGHT OPERATION HANDLING AND ENGINEERING ON ON-TIME PERFORMANCE AT PT. WATER LAMPS AT SOEKARNO HATTA AIRPORT ]]>
<![CDATA[Amelia Trisavinaningdiah]]>;
<![CDATA[Asriani Susiati]]>;
<![CDATA[Ria Puspitasari]]>;
<![CDATA[Suci Alumdalu]]>;
<![CDATA[Robah Lagu Sitepu]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.592
<![CDATA[The purpose of this study is to determine the effect of delays that occur in the handling of flight operations on on-time performance, the effect of delays that occur in technical handling on on-time performance and the effect of delays due to flight operations and techniques on on-time performance on airlines PT. Pelita Air at Soekarno Hatta Airport. In this study, researchers used a quantitative approach with SPSS ver. 27. A sample size of 50 respondents was obtained. Instrument regression tests were carried out, apart from that, statistical tests were also carried out, which included simple regression tests, multiple regression tests, simple correlation tests, multiple correlation tests, and determination of the coefficient of determination. Hypothesis testing was also carried out which included partial tests (t tests) and simultaneous tests (F tests). The results showed that Flight Operation had a significant positive effect on On-time Performance, Engineering had a significant positive effect on On-time Performance. The results of the F test show that the F-count value is 131.516 > 3.2 with Sig. 0.000 < 0.05. This means that the independent variables together have a significant effect on the dependent variable.]]>
<![CDATA[LINKED AND MATCH BETWEEN THE MICE STUDY PROGRAM OF THE JAKARTA STATE POLYTECHNIC AND PT ANGAN KREASI SEMESTA: A CASE STUDY OF MARKETING ACTIVITIES OF THE 2024 INDONESIAN HALAL EXPORT EXHIBITION ]]>
<![CDATA[Rimsky K Judisseno]]>;
<![CDATA[Angelysia Kusuma Dewi Rizky]]>;
<![CDATA[Etty Khongrat]]>;
<![CDATA[Djuni Akbar]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.597
<![CDATA[This study explores the alignment between academic instruction in the MICE (Meeting, Incentive, Convention, and Exhibition) Study Program at the Jakarta State Polytechnic and the practical demands of the event management industry, based on fieldwork conducted at PT Angan Kreasi Semesta during the Halal Export Indonesia 2024 event. Using qualitative descriptive methods, data were collected through participatory observation, daily logbook entries, and document analysis. The findings reveal a partial yet significant alignment between theoretical coursework—particularly in marketing, sponsorship, and public relations—and the tasks performed during the internship. Approximately 75–85.7% of the academic content was found to be applicable in practice, as evidenced by activities such as sponsorship proposal development, promotional content creation, and media partnership management. However, notable competency gaps emerged in digital advertising strategies, social media content planning, and legal procedures related to partnership agreements. The study also highlights the development of key SCANS-based competencies, including communication, resource management, and technological literacy. These results underscore the need to enhance the curriculum by integrating practical modules on digital marketing analytics, legal documentation, and PR tools, as well as strengthening institutional partnerships with industry players. The study contributes to the discourse on curriculum-industry alignment and offers pedagogical recommendations to improve graduate employability in the event management sector.]]>
<![CDATA[THE EFFECT OF OPEN UNEMPLOYMENT AND EDUCATION ON POVERTY IN INDONESIA ]]>
<![CDATA[Muhammad Zaky Anwar]]>;
<![CDATA[Neli Aida]]>;
<![CDATA[Arivina Ratih Yulihar Taher]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.556
<![CDATA[Poverty remains a major challenge in the economic development process in Indonesia. The purpose of this study is to explore more deeply the influence of unemployment and education on the condition of the poor in Indonesia, focusing on the ten provinces that recorded the lowest poverty rates during President Joko Widodo's leadership. This study uses a descriptive quantitative approach with panel data covering the period from 2015 to 2024. The Random Effect Model (REM), which was selected based on the results of the Chow, Hausman, and Lagrange Multiplier tests, was used to perform the analysis with multiple linear regression. The findings of this study show that individually, the variable Open unemployment rate affects poverty positively and significantly, while the education variable affects poverty negatively and significantly. Overall, these two variables have a considerable effect on chemistry. These findings emphasize the importance of implementing policies that focus on effective means of reducing poverty in Indonesia to improve the quality of education and create jobs.]]>
<![CDATA[REGIONAL POTENTIAL-BASED DEVELOPMENT PLANNING: A STUDY OF LOCATION QUOTIENT, SHIFT SHARE, AND KLASSEN TYPOLOGY IN TULANG BAWANG REGENCY ]]>
<![CDATA[Etika Revolusi Nusantari]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.558
<![CDATA[This study aims to analyze the structure and economic potential of Tulang Bawang Regency for the 2019–2023 period as the basis for development planning based on regional potential. Three quantitative approaches are used in an integrated manner, namely Location Quotient (LQ) to identify the base sector, Shift Share to assess the contribution of sectoral growth, and the Klassen Typology to group sectors based on their growth and contribution to GDP. The results of the analysis show that the Agriculture and Processing Industry sector is the base sector with an LQ value of > 1. In general, the economic growth of Tulang Bawang Regency is dominated by national influence, but some sectors such as Agriculture, Trade, and Education show local competitive advantages. Klassen's typology identifies the Processing, Information and Communication Industries, and Government Administration sectors as developed and fast-growing sectors, while the Construction, Transportation, and Social Services sectors are classified as lagging behind. These findings recommend strengthening leading sectors and strategic interventions in potential and underdeveloped sectors to support inclusive and sustainable regional economic development.]]>
<![CDATA[THE IMPACT OF MINIMUM WAGE, GRDP, INFLATION, AND EDUCATION ON UNEMPLOYMENT RATE IN LAMPUNG PROVINCE ]]>
<![CDATA[I Dewa Gede Sukadwipa]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.559
<![CDATA[This study investigates the impact of regional minimum wages (UMK) on the open unemployment rate (TPT) in Lampung Province from 2017 to 2023. Employing Panel EGLS (Random Effects) modeling using data from 15 regencies/cities, the study incorporates Gross Regional Domestic Product (GRDP), current inflation (INF), lagged inflation (INF-1), and average years of schooling (RLS) as control variables. The findings show that MSEs do not significantly influence TPT, while PDRB and RLS positively affect unemployment, and lagged inflation negatively affects unemployment. The results imply structural mismatches in the labor market and highlight the need for synchronized education and labor policies to enhance employment in Lampung.]]>
