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
437 Documents
<![CDATA[COMPETITIVENESS ANALYSIS OF INDONESIAN COFFEE IN THE GERMANY AND JAPAN ]]>
<![CDATA[I Nyoman Astawiguna]]>;
<![CDATA[Ambya]]>;
<![CDATA[Ida Budiarty]]>
<![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.v3i4.560
<![CDATA[Coffee farming commodities are one of Indonesia's leading export commodities to various coffee-importing countries in the world and contribute to the country's foreign exchange. Indonesia is the fourth largest coffee producer in the world after Brazil, Vietnam and Colombia. The five countries that are the main export destinations for Indonesian coffee beans (HS code 090111) are the United States, Germany, Japan, Italy, and Malaysia, however, the average export of Indonesian coffee to Germany and Japan shows an expected decline due to the low competitiveness of Indonesian coffee exports. The purpose of the study was to analyze Indonesian coffee exports to Germany and Japan. The data used by the value panel (US Dollar) is from the Central Statistics Agency (BPS), Trade MAP and UN Comtrade for the 2014-2023 period. The analysis method uses Revealed Competitive Advantage (RCA) which has a value of > 1 and the method is refined with Revealed Symmetric Comparative Advantage (RSCA) which has < values of 0 and > 0. The results of the study found that Indonesian coffee exports in Germany and Japan have strong competitiveness in the German market, but compared to Brazil, Vietnam, Colombia, Guatemala, Indonesia's RSCA value in the German and Japanese markets is far behind. Therefore, it is necessary to increase the volume of coffee exports to the German and Japanese markets in a sustainable manner]]>
<![CDATA[COMPETITIVENESS AND CHALLENGES OF INDONESIAN CRUDE PALM OIL (CPO) EXPORTS TO THE EUROPEAN MARKET ]]>
<![CDATA[Syahrudin]]>;
<![CDATA[I Wayan Suparta]]>
<![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.v3i4.561
<![CDATA[This study analyzes the competitiveness and main challenges faced by Indonesia's Crude Palm Oil (CPO) exports to the European market using a quantitative approach using the Revealed Comparative Advantage (RCA) and Export Competitiveness Index (XCI) methods. Secondary data during the period 2009-2023 was obtained from UN Comrade for four main destination countries, namely the Netherlands, Italy, Germany, and Spain. The results of the RCA analysis show a significant decrease in the comparative advantage of Indonesian CPO in all export destination countries. XCI's analysis indicates high volatility in export competitiveness with value fluctuations between 0.93-1.08. This decline in competitiveness is due to the evolution of increasingly stringent sustainability regulations, increased competition from alternative suppliers, and changing market preferences for sustainable products. This study recommends the development of a strategy for diversifying high-value-added products, the implementation of an integrated sustainable certification system, and the transformation of the CPO industry towards more sustainable practices to maintain competitiveness in the European market.]]>
<![CDATA[THE EFFECT OF PERSON JOB FIT AND INTRINSIC MOTIVATION AND DISCIPLINE ON JOB SATISFACTION AND EMPLOYEE PERFORMANCE AT THE YOUTH AND SPORTS OFFICE OF EAST KUTAI REGENCY ]]>
<![CDATA[Harmina Hawi]]>;
<![CDATA[Sri Mintarti]]>;
<![CDATA[Dirga Lestari]]>
<![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.v3i4.569
<![CDATA[This study aims to analyze the influence of Person-Job Fit, Intrinsic Motivation, and Discipline on Job Satisfaction and its impact on the Performance of Employees of the East Kutai Regency Youth and Sports Office. In addition, this study examines the role of Job Satisfaction as a mediating variable between Person-Job Fit, Intrinsic Motivation, and Discipline with Employee Performance. The research method used is quantitative with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach. The data was collected through a questionnaire distributed to employees of the East Kutai Regency Youth and Sports Office. The results of the analysis show that Person-Job Fit, Intrinsic Motivation, and Discipline have a positive and significant effect on Job Satisfaction and Employee Performance. Job Satisfaction also plays a mediator that strengthens the influence of these three variables on Employee Performance. These findings affirm the importance of human resource management that integrates appropriate work placement, internal motivation enhancement, and discipline enforcement to improve job satisfaction and employee performance. The practical implications of this research can be the basis for policies to improve employee management within the East Kutai Regency Youth and Sports Office.]]>
<![CDATA[MANAGERIAL OWNERSHIP MODERATES MATERIAL FLOW COST ACCOUNTING AND RISK MANAGEMENT WITH FINANCIAL PERFORMANCE ]]>
<![CDATA[Ika Susanti]]>;
<![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.v3i4.570
<![CDATA[This study aims to analyze the influence of material flow cost accounting and risk management on financial performance in companies, with managerial ownership as a moderating variable. This research was conducted on energy and industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The method used is quantitative, utilizing secondary data sourced from company annual reports. From a total of 149 registered companies, 27 companies were selected as samples through purposive sampling techniques, resulting in 135 data points for analysis. The results show that material flow cost accounting has a significant positive influence on financial performance, while risk management does not have a significant effect. Furthermore, managerial ownership significantly moderates the relationship between risk management and financial performance, but not for material flow cost accounting. These findings provide insights for investors and academics regarding factors influencing financial performance and serve as a reference for further research in business and finance.]]>
<![CDATA[ANALYSIS OF THE INFLUENCE OF THE LOVE OF MONEY, LIFESTYLE AND USE OF SHOPEE PAYLATER ON STUDENTS' PERSONAL FINANCIAL MANAGEMENT ]]>
<![CDATA[Yanti Susanti]]>;
<![CDATA[Nesya Angelita]]>
<![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.v3i4.573
<![CDATA[This study aims to determine the influence of the love of money, lifestyle and use of Shopee Paylater on students' personal financial management. The population used is students of the digital business study program at Yatsi Madani University class of 2023 who use Shopee Paylater. The sample consisted of 105 respondents, which were taken by purposive sampling method. The hypothesis testing technique in this study uses statistical analysis consisting of multiple linear regression, F test, t-test and determination coefficient (R2) using the help of the SPSS 25 system. The research data is sourced from primary data and is taken by distributing questionnaires. The results of the study show that there is a relationship between independent variables, namely the use of Shopee Paylater, and the dependent variable of students' personal financial management. Based on the results of the study, it can be seen that Love of Money (X1) and Lifestyle (X2) have a significant influence on students' personal financial resources. However, in the variable Use of Shopee Paylater (X3), there is no effect on the student's personal financial management. The conclusion in this study confirms that some students have a positive view of the love of money or have a desire to follow a lifestyle, on the contrary, the use of Shopee Paylater has been proven to have no positive influence on students' personal financial management. Because the ease of access to credit has not fully encouraged improved discipline or better financial planning among students.]]>
<![CDATA[APPLICATION OF MATERIAL FLOW COST ACCOUNTING AND GREEN ACCOUNTING TO ENVIRONMENTAL PERFORMANCE ]]>
<![CDATA[Holiawati Holiawati]]>;
<![CDATA[Erick Valentine]]>;
<![CDATA[Suripto Suripto]]>
<![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.v3i4.574
<![CDATA[Rapid economic growth and increased industrial activity have significantly impacted the environment. This issue demands greater responsibility from companies in the energy sector in managing the environmental impact of their business operations. This study aims to examine the application of Material Flow Cost Accounting (MFCA) and Green Accounting on Environmental Performance. The research uses a sample of energy sector companies during the 2022-2023 period. The sample was selected using the purposive sampling method, resulting in 47 energy sector companies over two years (2022-2023), yielding 94 observational data points. Hypothesis testing in this study employs Panel Data Regression Analysis using E-views software. The results demonstrate that Material Flow Cost Accounting (MFCA) has a positive effect on Environmental Performance, whereas Green Accounting does not significantly influence Environmental Performance.]]>
<![CDATA[THE ROLE OF CORPORATE GOVERNANCE IN MODERATING THE RELATIONSHIP BETWEEN FINANCIAL PERFORMANCE RATIOS AND DISCLOSURE OF SUSTAINABILITY REPORTING TO STOCK PRICES ]]>
<![CDATA[Nurholis]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Firman Tatariyanto]]>
<![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.v3i4.576
<![CDATA[This study aims to examine the role of corporate governance in moderating the relationship between financial performance ratios and sustainability reporting disclosure on stock prices. The research uses a sample of all companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. The sample was selected using the purposive sampling method, resulting in 98 out of 945 companies being analyzed. Hypothesis testing was conducted using Panel Data Regression Analysis and Moderated Regression Analysis (MRA) with the assistance of E-views software. The results indicate that Net Profit Margin (NPM) has a positive effect on stock prices. Current Ratio (CR) and Sustainability Reporting (SR) have no significant effect on stock prices. Corporate Governance (CG) does not moderate the relationship between Current Ratio, Net Profit Margin, and Sustainability Reporting on stock prices.]]>
<![CDATA[BANK-SPECIFIC AND MACROECONOMIC DETERMINANTS OF NON-PERFORMING LOANS (NPLS) IN GHANA: THE CASE OF LISTED BANKS ON THE GHANA STOCK EXCHANGE ]]>
<![CDATA[Daniel Amoah]]>;
<![CDATA[Doris Boakye]]>;
<![CDATA[Desmond Ofori]]>;
<![CDATA[Adwoa Agyeiwaah Ampomah-Britwum]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i5.498
<![CDATA[This study investigates the determinants of NPLs in Ghana's listed banks, addressing critical research gaps on credit risk analysis in emerging markets. Following Ghana's banking sector reforms and the lack of comprehensive frameworks, this study integrates bank-specific and macroeconomic factors to provide a complete understanding of NPL determinants within the banking sector. Using panel data from seven banks listed on the Ghana Stock Exchange (2010-2020), the study employs random effects regression validated through Hausman testing, integrating Financial Intermediation Theory and Moral Hazard Theory. The model demonstrates strong explanatory power (R-squared = 0.606), revealing significant negative relationships between NPLs and bank-specific variables: Capital Adequacy Ratio (-0.728), Loan-to-Deposit Ratio (-1.075), Return on Equity (-0.436), and Bank Size (-3.935). Bank Size emerges as the most influential determinant, confirming the presence of economies of scale in risk management. The counterintuitive LDR-NPL relationship suggests that aggressive lending is associated with more stringent credit screening procedures. Macroeconomic analysis confirms credit risk's countercyclical nature, with GDP (-1.773) and Money Supply (-1.821) significantly reducing NPLs. The Lending Rate and Inflation show positive but insignificant effects. Practical evidence from recent bank failures validates findings regarding capital adequacy. The study’s contributions include multi-framework integration, robust econometric analysis, and evidence-based recommendations for capital enhancement and risk-based pricing models. Findings highlight the integration of NPL management approaches to address institutional practices and macroeconomic conditions, with implications for banking supervision and monetary policy coordination in emerging economies.]]>
<![CDATA[PUBLIC SECTOR ACCOUNTING CYCLE: PROCUREMENT OF GOODS/SERVICES IN THE GOODS/SERVICES PROCUREMENT WORK UNIT GARUT REGENCY ]]>
<![CDATA[Nunik Lestari Dewi]]>;
<![CDATA[Vinny Stephanie Hidayat]]>;
<![CDATA[Nindy Tanison]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i5.536
<![CDATA[The goods/services procurement style is one of the public sector accounting cycles that requires transparency and accountability for more effective budget absorption. This procurement mechanism in the Garut Regional Government need to comply with Presidential Regulation Number 12 of 2021 concerning Government Goods and Services Procurement. Therefore, this research aims to analyze procurement cycle, optimal implementation, inhibiting factors, and auction failures of procurement of goods/services in Garut Regency. Data were collected from all employees of the Garut Regency Goods/Services Procurement Work Unit through observation, interviews and supporting documents. The results showed that implementation of goods/services procurement in 2023 at the UKPBJ (Goods/Services Procurement Work Unit) Garut Regency described the right procurement cycle in accordance with Presidential Regulation Number 12 of 2021. Procurement process is optimal and more efficient in terms of budget ceiling and estimated price. In conclusion, the inhibiting factors namely the ignorance of procurement actors, and inadequate functional resources led to the failure of six auction packages and inappropriate work quality.]]>
<![CDATA[ASSESSING VALUATION MODEL FORECASTING ACCURACY IN HEALTHCARE: A SIMULATED COMPARISON OF CAPM AND DDM ]]>
<![CDATA[Wil Martens]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i5.562
<![CDATA[This study addresses the challenges of valuing firms in the volatile healthcare sector by rigorously comparing the fore- casting accuracy of the Capital Asset Pricing Model (CAPM) and the Dividend Discount Model (DDM). Employing a controlled synthetic dataset of 100 healthcare firms spanning 2019–2021, we aim to isolate model performance, free from real-world confounding factors. Forecast accuracy is measured using Mean Absolute Error (MAE) and Percent- age Absolute Error (PAE). Results indicate CAPM significantly outperforms DDM (e.g., CAPM’s average PAE of 3.47% vs. DDM’s 8.48%), particularly due to healthcare’s variable dividend policies. This research provides empirical evidence from a controlled setting on model suitability, guiding financial practitioners toward more reliable valuation techniques and contributing to the literature on model selection in sector-specific financial contexts.]]>
