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[THE INFLUENCE OF OPEN UNEMPLOYMENT AND INFLATION ON THE GROWTH OF THE MIDDLE-CLASS POPULATION IN INDONESIA ]]>
<![CDATA[I Wayan Suparta]]>
<![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.v3i5.620
<![CDATA[This study aims to analyze the influence of open unemployment and inflation on the growth of the middle-class population in Indonesia. This relationship is crucial as it can significantly impact a country's overall economic conditions. The variables observed include the middle-class population, open unemployment, and inflation. The data used are time series data spanning from 1994 to 2023. The analytical methods employed consist of data stationarity tests, Johansen cointegration tests, the Vector Error Correction Model (VECM), Impulse Response Function (IRF), and Variance Decomposition. The results indicate that, in the long term, open unemployment and inflation have a significant impact on the growth of the middle-class population in Indonesia. Inflation has a negative effect, suggesting that rising inflation can hinder middle-class growth due to a decline in purchasing power and economic welfare. Conversely, open unemployment exerts a positive influence, which may reflect structural dynamics in the labor market and changes in income patterns within society. However, in the short term, neither inflation nor open unemployment has a significant impact on the growth of the middle-class population. The equilibrium adjustment analysis reveals that inflation plays a critical role in correcting deviations toward long-term equilibrium, whereas open unemployment does not significantly contribute to this process. This study underscores the importance of controlling inflation and creating quality employment opportunities to support the growth of the middle class in Indonesia.]]>
<![CDATA[THE IMPACT OF WORKPLACE CONFLICT AND STRESS ON PERFORMANCE: EVIDENCE FROM INDONESIA ]]>
<![CDATA[Ririn Uke Saraswati]]>;
<![CDATA[Salsabila Sayyidina]]>;
<![CDATA[Rosdiana]]>
<![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.v3i5.621
<![CDATA[Performance is an assessment of the work of employees in carrying out their duties and responsibilities. Under-optimal performance can be caused by conflict factors and work stress experienced by employees. This study analyzes the influence of conflict and work stress on the performance of employees of PT. I.C. Varistor Division Bekasi. The population is 86 Varistor employees, with saturated sampling techniques. The method used is an associative quantitative approach with data collection including observation, filling out questionnaires and documentation, and data is analyzed using SPSS V. 25. The results of the multiple linear analysis test produced regression equations: Y = 135.487 - 0.392(X1) - 0.693(X2). The results of the partial T test of the conflict had a negative and significant effect with t count (-6.559) > t table 1.989, sig 0.000 < 0.05. Work stress had a negative and significant effect with t count (–12.111) > t table 1.989, sig 0.000 < 0.05. Simultaneous tests showed both negative and significant variables (F count 262.129 > F table 3.11, sig 0.000 < 0.05). The determination coefficient showed that 86% of performance was influenced by conflict and work stress and the rest was influenced by other variables. Companies are advised to conduct periodic evaluations to manage conflicts and work stress in improving employee performance.]]>
<![CDATA[THE ROLE OF ESG IN MODERATING THE RELATIONSHIP OF FINANCIAL PERFORMANCE TO MARKET REACTIONS ]]>
<![CDATA[Reni Sartika Dewi]]>;
<![CDATA[Suripto]]>;
<![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.v3i5.622
<![CDATA[This study aims to analyze the role of ESG (Environmental, Social, and Governance) in moderating the relationship between financial performance and market reactions in companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative associative approach, this research analyzes panel data from 57 companies over the 2019–2023 period (285 firm-year observations). Financial performance was measured by Earnings Per Share (EPS), market reaction by year-end closing stock price, and ESG performance using scores from the Bloomberg Terminal. Panel data regression analysis results show that financial performance (EPS) has a positive and significant effect on market reaction. However, contrary to the hypotheses, all three ESG dimensions (Environmental, Social, and Governance) did not show a significant moderating effect on this relationship. These findings indicate that investors in the Indonesian capital market still rely on traditional financial metrics as the primary drivers of investment decisions and have not yet fully integrated sustainability performance considerations into their valuation models. The study's implications highlight the need for better ESG education and increased investor awareness to encourage more sustainable investment practices in emerging markets.]]>
<![CDATA[MEDIATING ROLE OF BRAND LOVE ON THE EFFECT OF CUSTOMER RELATIONSHIP MANAGEMENT INNOVATION ON TOURIST REVISIT INTENTION ]]>
<![CDATA[Ni Putu Ayu Trefi Cahaya Wati]]>;
<![CDATA[Wayan Ardani]]>;
<![CDATA[I Gusti Ayu Diah Werdhi Srikandi WS]]>;
<![CDATA[Anak Agung Elik Astari]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i6.628
<![CDATA[While Bali's hospitality industry has rebounded strongly in the post-pandemic era, individual hotels face the critical challenge of declining customer loyalty amidst high occupancy. This study investigates the mechanism through which Customer Relationship Management (CRM) Innovation influences Revisit Intention, with Brand Love posited as a key mediator. A quantitative approach was employed, using a survey of 168 guests of Bintang Bali Resort, selected via purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the measurement and structural models. The results confirm that CRM Innovation has a significant positive effect on both Brand Love (β = 0.787, p < 0.001) and Revisit Intention (β = 0.440, p < 0.01). Brand Love also directly influences Revisit Intention (β = 0.377, p < 0.05). Crucially, Brand Love partially mediates the relationship between CRM Innovation and Revisit Intention (β = 0.297, p < 0.05), indicating that emotional attachment is a vital pathway through which CRM drives loyalty. This research addresses a gap in the literature by empirically testing the mediating role of Brand Love in the CRM-Revisit Intention relationship within the hospitality context. It moves beyond a direct-effects model, demonstrating that innovative CRM practices are most effective when they cultivate emotional connections, thereby offering a more nuanced understanding of customer retention dynamics. Hotel managers should transcend transactional CRM by focusing on strategies that build emotional bonds. This includes fostering a sense of shared commitment, leveraging technology for personalized experiences, and creating positive emotional experiences that encourage guests to return and promote the brand socially.]]>
<![CDATA[DIVIDEND PAYOUT, LEVERAGE AND EQUITY MARKET VOLATILITY AMONG FIRMS LISTED AT THE NAIROBI SECURITIES EXCHANGE, KENYA ]]>
<![CDATA[Justin Orang’i Ombui]]>;
<![CDATA[Gordon Opuodho]]>;
<![CDATA[Isaac Linus Ochieng]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i6.626
<![CDATA[This study investigates the effect of dividend payout on equity market volatility among firms listed on the Nairobi Securities Exchange, considering leverage as a moderating variable. Applying panel regression techniques alongside comprehensive diagnostic testing, the study finds that dividend payout significantly reduces volatility, confirming the stabilizing role of dividends in emerging markets. The inclusion of firm size strengthens the model, showing that larger firms experience lower volatility, while leverage increases volatility but also enhances the stabilizing effect of dividends. These findings support dividend signalling and bird-in-hand theories by demonstrating that stable and predictable payouts help to calm investor uncertainty. The study contributes to the theoretical debate by clarifying the dual role of dividend payout as both a stabilizing mechanism and a signalling tool, while practically recommending stronger dividend disclosure practices and prudent leverage management to mitigate volatility in frontier markets.]]>
<![CDATA[CAPITAL MARKET REACTION TO INVESTOR SENTIMENT ON SOCIAL MEDIA: SYSTEMATIC LITERATURE REVIEW ]]>
<![CDATA[A. Anggi Reskiamalia]]>;
<![CDATA[Muh Silmi Kaffa Yusuf]]>;
<![CDATA[Syarifuddin]]>;
<![CDATA[Darmawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i6.644
<![CDATA[This study aims to systematically examine the relationship between investor sentiment on social media and capital market reactions in the context of modern finance. The approach used is Systematic Literature Review (SLR) with reference to the PRISMA guidelines, in order to identify, evaluate, and synthesize the results of previous research that are relevant and indexed in reputable journals. Analysis was carried out on publication trends, geographical context, sentiment analysis methods, and empirical results related to the influence of sentiment on stock prices, volatility, and other market variables. The results of the study show that investor sentiment on social media plays a significant role in influencing the dynamics of the capital market. Information spread through digital platforms such as Twitter, Reddit, and Weibo are able to shape the collective perception of investors which has a direct impact on stock price movements and volatility levels. These influences are heterogeneous, depending on the context of the country, type of industry, and economic conditions. Emerging markets and sectors with low levels of transparency tend to be more sensitive to changes in sentiment than more efficient developed markets. In addition, external factors such as economic crises, pandemics, and government policies strengthen the relationship between sentiment and market reactions. This research provides practical implications for investors in developing strategies based on sentiment analysis, for regulators in designing policies to supervise digital information, and for companies in strategically managing public communications. The next research recommendation is directed at the development of a quantitative model that integrates social media sentiment data with accounting and corporate governance variables to strengthen understanding of market behavior in the digital era.]]>
<![CDATA[EXTENDED PRODUCER RESPONSIBILITY FOR PLASTIC WASTE: A STRATEGIC MANAGEMENT ACCOUNTING PERSPECTIVE IN INDONESIA ]]>
<![CDATA[Aliya Dimarizkya]]>;
<![CDATA[Dita Hikmawaty Oktavia Ningrum]]>;
<![CDATA[Yanuar Ramadhan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i6.647
<![CDATA[These studies aim for research Implementation of Extended Producer Responsibility (EPR) in the Consumer Goods Industry in Indonesia. Extended Producer Responsibility (EPR) is policies that require manufacturer for responsible answer to products produced in the phase post consumption including packaging. Application policy This expected can reduce embossed rubbish plastic and push practice sustainable business. Research This use Systematic Literature Review (SLR) method for various studies national and international related EPR implementation and role accountancy management strategic in context sustainability. Study results show that the implementation of EPR in Indonesia is still not optimal and new adopted by some companies that have commitment to sustainability in its business strategy. Findings this also confirms importance integration information cost environment in the planning and decision-making process decision managerial as part from accountancy management strategic. With Thus, accounting management strategic play a role important in support EPR implementation, improving efficiency source power, as well as strengthen responsible consumption and production answer in accordance with Sustainable Development Goals (SDG) 12.]]>
