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 EFFECT OF PRODUCT VARIATIONS AND CUSTOMER VALUES ON CUSTOMER SATISFACTION HANNAH CATALOG BANDAR LAMPUNG ]]>
<![CDATA[Ardansyah]]>;
<![CDATA[Muhammad Haykal Marlyn]]>
<![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.v3i5.567
<![CDATA[This study aims to evaluate the impact of variables such as customer value and product variety on consumer satisfaction from Hannah Catalog. The population that was the focus of the study consisted of 100 customers who used the sampling technique using purposive sampling. The analysis method used is multiple linear regression. The purpose of this research is to help Hannah Catalog increase customer value and product variety in order to better meet customer satisfaction, which can increase competitiveness. This research is expected to provide guidance to Hannah Catalog to improve customer satisfaction levels with their products. The results of the study show that product variety and customer value each have a positive and significant effect on customer satisfaction. Simultaneously, both variables also have a significant effect on customer satisfaction. A coefficient of determination value (R²) of 0.575 indicates that product variation and customer value can explain 57.5% variation in customer satisfaction. These findings provide important implications for Hannah Catalog's management in designing strategies for improving product quality and creating customer value.]]>
<![CDATA[THE IMPACT OF INTEGRATION BETWEEN ACCOUNTING DISCLOSURE AND COMMERCIAL IDENTITY ON THE SUSTAINABILITY OF COMPETITIVE ADVANTAGE ]]>
<![CDATA[Jasim Gshayyish Zwaid]]>
<![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.v3i5.577
<![CDATA[In the highly competitive business world, insurance companies need strategic tools to strengthen their market position. This study aims to comprehend how integrating brand identity and accounting disclosure affects preserving competitive advantage through a field study of a sample of public and private insurance companies in Iraq. The study employed quantitative measures such as advertising expenditures, investment income, business profits, and insurance portfolio performance. The results showed that companies like Gulf and Al Hamra were able to outperform their rivals and hold onto their revenue and profits by skillfully combining financial disclosure with a distinctive brand identity. It also demonstrated that open disclosure increases investor and customer confidence, even though brand identity is crucial for establishing a company's reputation and encouraging loyalty. The study concluded that, especially in a sensitive industry like insurance, integrating the financial and marketing aspects is a competitive necessity rather than an institutional luxury. The study recommended using a dual disclosure model that combines accounting transparency with brand communication messaging to ensure greater trust and long-term superiority. The study also filled a scientific gap in the Arabic literature by providing an analytical framework for evaluating long-term competitive performance. In the context of insurance, the interdependent relationship between financial disclosure and brand identity was rarely discussed in Arabic literature.]]>
<![CDATA[FACTORS INFLUENCING GOING-CONCERN AUDIT OPINIONS AND THEIR CONSEQUENCES: EVIDENCE FROM INDONESIAN LISTED FINANCIAL FIRMS ]]>
<![CDATA[Afilia Damayanti]]>;
<![CDATA[Munawar Muchlis]]>;
<![CDATA[Roza Mulyadi]]>
<![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.v3i5.578
<![CDATA[This study aims to examine the antecedents of going concern audit opinions and their consequences for auditor switching among financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. The independent variables include financial distress, audit committee effectiveness, and audit report lag. The dependent variable is the going concern audit opinion, and the consequence variable is auditor switching. A quantitative method was applied using logistic regression on a sample of 88 companies. Results indicate that financial distress and audit report lag significantly influence going concern opinions, whereas audit committee effectiveness has no significant impact. Furthermore, going concern opinions do not significantly affect auditor switching. These findings emphasize the importance of financial health and timely financial reporting in audit assessments and investor confidence.]]>
<![CDATA[MANAGEMENT ACCOUNTING SYSTEMS AND FIRM PERFORMANCE: THE MODERATING ROLE OF COMPETITIVE ADVANTAGE IN THE INDONESIAN CONSUMER GOODS INDUSTRY ]]>
<![CDATA[Arzia Laksmita Putri]]>;
<![CDATA[Hadri Mulya]]>
<![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.v3i5.584
<![CDATA[This study aims to analyze and empirically prove the influence of the Management Accounting System on Company Performance moderated by Competitive Advantage in Companies in the Consumer Goods Industry Sub-Sector Registered in BEI the 2016- 2018 period. The method used in this study is a quantitative method. The data used are sourced from primary and secondary data. The population in this study is all companies in the consumer goods industry sub-sector registered in BEI2016-2018. The sampling technique in this study uses the purposive sampling method is a sampling technique used based on the researcher's considerations when selecting samples. Data analysis and processing were carried out using Microsoft Excel and SPSS. The results of the research test indicate that: 1) The Management Accounting System (SAM) does not have a significant influence on Company Performance, 2) Competitive Advantage is able to moderate the influence SAMon Company Performance. Management needs to pay attention to SAM Although it does not affect company performance, at the 10% level, MAS shows an influence on company performance, meaning that improvements in the management accounting system are needed to improve company performance. Companies can use the information in MAS to observe their environment and determine any changes in the industry and their competitors' strategies, the greater the competitive advantage is able to strengthen the influence of MAS on company performance.]]>
<![CDATA[PRICING PRACTICES BY TRADITIONAL TRADERS IN SUDIMAMPIR MARKET ]]>
<![CDATA[Hikmahwati]]>
<![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.v3i5.585
<![CDATA[This study aims to examine the pricing strategies used by traders in Sudimampir Market, Banjarmasin, in response to the dynamics of traditional market competition. A qualitative descriptive approach was applied, with data collected through interviews with 40 traders selling various products such as clothing, fabric, prayer equipment, household goods, shoes, and bags. Primary data were obtained from interviews, while secondary data came from literature and relevant documents. The findings reveal that most traders set prices based on prevailing market rates or competitors’ prices to remain competitive. Around 70% of traders stated that their pricing aligns with the market price, and 97% believed that their selling prices reflect product quality. Regarding price flexibility, 41% of traders do not apply fixed pricing, 35% use set prices, and the rest adjust depending on the situation. These results indicate that pricing decisions are not solely profit-driven but also reflect adaptive strategies in response to market conditions and consumer perceptions.]]>
<![CDATA[THE INFLUENCE OF GREEN STRATEGY AND INTERNATIONAL OPERATIONS ON CARBON EMISSION DISCLOSURE WITH OWNERSHIP CONCENTRATION AS A MODERATION VARIABLE ]]>
<![CDATA[Juna Sari Berutu]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Nofryanti]]>
<![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.v3i5.594
<![CDATA[This study investigates the effect of Green Strategy and International Operation on Carbon Emission Disclosure (CED), with a specific focus on the moderating role of Ownership Concentration. Using a quantitative associative approach and panel regression analysis, data were collected from 72 financial sector companies listed on the Indonesia Stock Exchange (IDX) over the period 2020–2023, resulting in 288 firm-year observations. The study employs a panel data regression model and Moderated Regression Analysis (MRA) to test the proposed hypotheses. The results reveal that both Green Strategy and International Operation have a significant positive effect on Carbon Emission Disclosure, confirming that environmentally oriented strategies and international business exposure lead to greater transparency in emission reporting. Moreover, Ownership Concentration does not moderate the relationship between Green Strategy and Carbon Emission Disclosure. However, it positively moderates the relationship between International Operation and Carbon Emission Disclosure, suggesting that highly concentrated ownership enhances the strategic influence of international exposure on environmental reporting. This study contributes to the growing body of literature on corporate environmental disclosure by providing empirical evidence from an emerging market context. The findings support the Stakeholder Theory and Legitimacy Theory, indicating that both internal corporate strategies and external operational contexts play vital roles in shaping environmental transparency.]]>
<![CDATA[THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND SYSTEMATIC RISK ON EARNINGS RESPONSE COEFFICIENT WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE ]]>
<![CDATA[Diki Ibrahim]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Holiawati]]>
<![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.v3i5.595
<![CDATA[This study examines the effect of Corporate Social Responsibility (CSR) Disclosure and Systematic Risk on the Earnings Response Coefficient (ERC), with Good Corporate Governance (GCG) as a moderating variable. Using panel data regression with the Random Effect Model (REM), the study analyzed 125 firm-year observations from energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The findings reveal that CSR Disclosure has a significant positive effect on ERC, supporting the signaling theory that CSR acts as a credible indicator of firm quality and long-term sustainability. In contrast, Systematic Risk does not significantly influence ERC, suggesting that market-wide risk factors are not primary determinants of investor responsiveness to earnings announcements in the energy sector. Furthermore, GCG significantly moderates the relationship between CSR Disclosure and ERC, reinforcing the credibility of CSR disclosures and enhancing investor confidence. However, GCG does not moderate the relationship between Systematic Risk and ERC, indicating that corporate governance may not effectively mitigate the impact of external market uncertainties on earnings reactions. This study contributes to the existing literature by offering empirical insights from an emerging market context and highlighting the importance of governance and sustainability disclosures in enhancing the informativeness of earnings. The results provide valuable implications for regulators, investors, and corporate decision-makers, especially in socially sensitive and high-risk industries such as energy.]]>
<![CDATA[IMPLEMENTING DIGITALIZATION TO PROMOTE CIBULUH CULTURAL TOURISM VILLAGE ]]>
<![CDATA[Firman Syah]]>;
<![CDATA[Imam Syafganti]]>
<![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.v3i5.596
<![CDATA[Village tourism destinations are currently a crucial pillar in community-based economic development. Furthermore, Indonesia boasts extraordinary cultural and natural diversity. Cibuluh Tourism Village, located in Subang Regency, West Java, is a destination that maintains its cultural potential by combining nature and local wisdom as its main attractions. Digitalization here is not only about the application of technology, but also about restructuring governance, community participation, and village image. The purpose of this study is to implement technology for promotional activities in Cibuluh Tourism Village and explain the promotions implemented in Cibuluh Tourism Village. The research type chosen is quantitative with numerical data analysis to explain, predict, and control the phenomena of interest, processed using statistical methods. The results of the research from the implementation of technology for promotional activities that can be implemented in Cibuluh Tourism Village in order to attract tourists while maintaining local wisdom are utilizing the availability of supporting facilities and infrastructure that are highly dependent on the readiness of the local community (Pokdarwis) and the role of the local government, as well as budgetary assistance. Meanwhile, promotional activities in Cibuluh Tourism Village include several hardware and software-based promotional tools, including laptops, mobile phones, drones, and GPS. There's also a website, Facebook, Instagram, TikTok, and YouTube.]]>
<![CDATA[TOWARD A NEW PARADIGM OF ORGANIZATIONAL STRUCTURES IN THE AGE OF ARTIFICIAL INTELLIGENCE: A COMPARATIVE THEORETICAL STUDY ]]>
<![CDATA[Masoud Lajevardi]]>;
<![CDATA[Mega Arum]]>;
<![CDATA[Yanti Susanti]]>;
<![CDATA[Dwi Saleha]]>;
<![CDATA[Eko Sudarmanto]]>
<![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.v3i5.598
<![CDATA[This paper aims to develop a novel theoretical framework for organizational structures in the era of artificial intelligence (AI). It conducts a comparative analysis of traditional, modern, and postmodern organizational structures to identify limitations in accommodating AI’s autonomous capabilities. Through extensive literature review and critical analysis, the study synthesizes organizational theories with emerging AI research to propose a new paradigm integrating AI as an active participant in organizational dynamics. The findings reveal a significant theoretical gap in existing models, which predominantly treat AI as a tool rather than an autonomous agent. The proposed AI-driven paradigm emphasizes distributed intelligence, adaptive structural fluidity, human-AI symbiosis, and transparent accountability. The conceptual nature of the study calls for empirical validation across different industries and cultures. The paradigm provides a framework for managers and practitioners to redesign organizational architectures, fostering agility and ethical governance in AI-augmented environments. This research fills a critical gap in organizational theory by positioning AI as a core actor influencing structure and decision-making, offering a comprehensive model for organizations navigating the complexity of the digital age.]]>
<![CDATA[SHADOWY USER BEHAVIOR IN DIGITAL MARKETING: A MANAGEMENT-ORIENTED VIEW ON CYBER POLICY, CULTURAL INFLUENCE, AND ONLINE INTERACTION ]]>
<![CDATA[Arifah Rachmawati]]>;
<![CDATA[Meiliyah Ariani]]>
<![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.v3i5.599
<![CDATA[Online digital systems are driving the growth of economies, but they have also given rise to problematic online user behavior. Online shady practices are a threat to social cohesion, yet they persist and evade legal detection. To promote a healthy and inclusive digital environment, there is a need for further research to understand the interplay between culture, legislation, and online user behavior. This study aims to examine the interrelations between socio-cultural settings, cyber policies, and online user behavior. It explores the effectiveness of current policy measures and posits possible ways for promoting a healthy and inclusive digital environment. The study employs a narrative review of literature to understand the interplay between culture, legislation, and online user behavior. The findings highlight the influence of cultural settings on online user behavior and the interconnectedness of legislation, culture, and online interactions. The emphasis on the need for context-specific approaches and inclusive policymaking methodologies to foster a healthy and inclusive digital environment were the knowledge gaps identified that warrant further research. Understanding the interplay between cultural settings, legislation, and online user behavior provides valuable insights for practitioners and researchers to look more into a culturally sensitive safe digital space.]]>
