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
467 Documents
<![CDATA[TRANSPARENCY AND FINANCIAL PERFORMANCE IN VILLAGE GOVERNANCE: A RATIO-BASED EVALUATION APPROACH ]]>
<![CDATA[Hikmahwati]]>;
<![CDATA[Mursidah]]>;
<![CDATA[Rizky Amelia]]>
<![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.v3i6.634
<![CDATA[The enactment of Law Number 6 of 2014 on Villages has granted substantial autonomy to villages in managing governance, including financial and asset management, accompanied by high demands for transparency and accountability. This study aims to evaluate the financial performance of Pulau Sugara Village, Barito Kuala Regency, from 2019 to 2023 using a quantitative descriptive approach. The analysis is based on the Village Budget Realization Reports (LRA), utilizing five financial ratios: expenditure variance, expenditure growth, expenditure harmony (operational and capital), efficiency, and revenue effectiveness. Data were collected through interviews, observations, documentation, and literature studies. The findings indicate that the village's financial performance, in terms of expenditure variance, is categorized as efficient, with an average of 86.08%, indicating that actual spending was consistently below budgeted amounts. However, the expenditure growth rate was relatively low, averaging 13.40%, reflecting slow progress in financial capacity. Efficiency analysis revealed a five-year average of 92.50%, indicating a tendency toward budget inefficiency due to overspending relative to revenue. Despite efficient capital spending and low operational costs, the overall efficiency remains suboptimal. These results highlight the need for better financial planning, enhanced internal audits, and capacity building among village officials to ensure more effective and efficient village financial management.]]>
<![CDATA[MANAGEMENT EFFICIENCY AND FINANCIAL OUTCOMES IN PRIVATE SECTOR BANKS: AN EMPIRICAL STUDY ]]>
<![CDATA[Anmol Kumari]]>;
<![CDATA[Anup Kumar Roy]]>
<![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.v3i6.635
<![CDATA[In the evolving landscape of India’s banking industry, private sector banks play a significant role in promoting innovation, efficiency, and financial inclusion. Their financial performance is closely tied to how effectively they manage operational resources and human capital. This study aims to analyse the impact of management efficiency on the financial performance of selected private sector banks in India. Specifically, it investigates how efficiency indicators such as cost control and employee productivity influence Return on Assets (ROA), a key measure of profitability. The research covers an eleven-year period from 2013-2014 to 2023-2024, using panel data from five major private sector banks. The analysis employs descriptive statistics, multicollinearity and heteroscedasticity diagnostics, and panel regression through the Pooled Ordinary Least Squares (OLS) technique. Five efficiency indicators - Cost to Income Ratio (CIR), Business per Employee (BPE), Profit per Employee (PPE), Investment to Employment Ratio (IER), and Deposit to Employment Ratio (DER) are used as independent variables, with ROA as the dependent variable. The results indicate that CIR, BPE, PPE, and DER have a statistically significant effect on ROA, while IER does not show a notable impact. The model displays a high level of explanatory power, with an R-squared value of 0.9291, suggesting that approximately 93% of the variation in ROA is accounted for by the selected variables. The findings highlight the importance of operational efficiency and effective human resource management in enhancing profitability. The study offers valuable insights for bank managers and policymakers seeking to optimize performance through strategic efficiency improvements in cost management and employee productivity.]]>
<![CDATA[ANALYSIS OF THE DETERMINANTS OF ENTREPRENEURIAL INTENTION OF ACCOUNTING STUDENTS USING THE THEORY OF PLANNED BEHAVIOR APPROACH ]]>
<![CDATA[Rizki Ramadhan]]>;
<![CDATA[Lilik Purwanti]]>;
<![CDATA[Diwayana Putri Nasution]]>;
<![CDATA[Alya Putri]]>
<![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.v3i6.636
<![CDATA[This study explores the factors influencing accounting students’ interest in entrepreneurship through a qualitative interpretive approach. Motivated by Indonesia’s relatively low entrepreneurship ratio of 3.74% compared to neighboring countries, the research seeks to understand why students’ entrepreneurial interest remains limited despite compulsory entrepreneurship courses and growing business opportunities. Using a descriptive qualitative design, data were collected through in-depth interviews and observations of 30 accounting students from the 2022 intake at Aceh Polytechnic and analyzed thematically. The results show that entrepreneurial motivation marked by hard work, perseverance, resilience, and goal commitment and entrepreneurial knowledge covering business fundamentals, risk management, opportunity recognition, and digital business practices significantly shape students’ entrepreneurial interest. The study concludes that entrepreneurial intention arises from the interaction of psychological, educational, and environmental factors, emphasizing the need to strengthen motivation and entrepreneurship education to cultivate innovative, self-reliant, and opportunity-driven graduates who contribute to sustainable economic development in Indonesia.]]>
<![CDATA[ANALYSIS OF CONSUMER BEHAVIOR TOWARDS DIGITAL TECHNOLOGY IN UMRAH RELIGIOUS ECOTOURISM PACKAGES ]]>
<![CDATA[Sayid Abas]]>;
<![CDATA[Choirul Hamidah]]>;
<![CDATA[Asis Riat Winanto]]>
<![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.v3i6.637
<![CDATA[Consumer behavior in choosing Umrah and Hajj religious ecotourism packages is increasingly influenced by advances in digital technology. With digital platforms, consumers can now access information, compare prices, and place orders online more easily. This study aims to analyze how digital technology influences consumer decisions in choosing Umrah and Hajj packages and its impact on the religious tourism industry. The methodology of this research will use a qualitative approach to get a comprehensive picture of consumer behavior towards digital technology in choosing Umrah and Hajj religious ecotourism packages, observations, interviews, analysis of supporting documents for pilgrims and Umrah and Hajj travel agencies. As informants, Umrah and Hajj pilgrims who use digital services as a consideration for choosing Umrah packages. The results of the study obtained an idea that consumers interact with digital technology in choosing religious ecotourism packages for Umrah and Hajj, as a preference for the use of technology that influences decisions. Testimonial Reviews, Comfort, Update, Efficiency, Facilities, Wide Network, Price, Convenience, Trust, Decision and Content, are some of the factors that influence decision-making in choosing an Umrah package.]]>
<![CDATA[ACCOUNTING RISKS AND THEIR IMPACT ON BUSINESS SUSTAINABILITY AMID GEOPOLITICAL UNCERTAINTY IN THE MIDDLE EAST: AN ANALYTICAL CONCEPTUAL STUDY ]]>
<![CDATA[Hamza N. Aljumaili]]>;
<![CDATA[Eko Sudarmanto]]>;
<![CDATA[Hikmahwati]]>;
<![CDATA[Hesty Erviani Zulaecha]]>
<![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.v3i6.638
<![CDATA[This study examines the impact of accounting risks on business sustainability amid geopolitical uncertainty in the Middle East. It aims to develop a conceptual framework that links geopolitical instability to key accounting risks namely measurement, disclosure, fraud, and non-compliance and assesses their effects on sustainability dimensions: economic, social, environmental, and governance. The research adopts a conceptual analytical methodology, relying on a comprehensive literature review of academic sources and institutional reports. It identifies how geopolitical events such as conflicts, sanctions, and regulatory shifts exacerbate accounting risks and distort financial information, undermining effective decision-making and stakeholder trust. The findings reveal that geopolitical uncertainty significantly intensifies accounting risks, leading to reduced reporting reliability, impaired governance, and weakened long-term business viability. The study highlights the mediating role of accounting information quality in either amplifying or mitigating these effects. Key recommendations include enhancing risk management systems, improving transparency through integrated reporting, strengthening governance frameworks, and tailoring accounting standards to the region’s unique geopolitical context. The study emphasizes the importance of resilient accounting practices as a foundation for sustainable business operations in volatile environments.]]>
<![CDATA[THE ALGORITHMIC AUDITOR: ASSESSING THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ASSURANCE AND EVOLUTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ]]>
<![CDATA[K.G.Dhammika B. Katupulle]]>;
<![CDATA[B.A.N.Krishantha]]>;
<![CDATA[C.G.Kothalawala]]>;
<![CDATA[Indah Permata Dewi]]>;
<![CDATA[Eko Sudarmanto]]>
<![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.v3i6.639
<![CDATA[Artificial Intelligence (AI) adoption in financial auditing presents disruptive potential, enhancing efficiency and insight while challenging foundational principles of evidence, professional skepticism, and financial reporting standards. This study synthesizes academic literature through a Systematic Literature Review (SLR) of Scopus and Web of Science databases, following PRISMA guidelines. Thematic analysis reveals three critical themes: (1) AI’s transformation of audit processes through improved risk assessment and substantive testing, alongside emerging concerns about evidence reliability and algorithmic “black boxes”; (2) ethical and epistemological challenges to auditors’ roles in maintaining professional judgment and skepticism within algorithmic environments; and (3) mounting pressure on the IFRS framework to accommodate AI-driven business models, data-intensive assets, and novel valuation techniques. The study concludes that while AI can enhance assurance quality, it necessitates concurrent development of new auditing standards and a future-oriented revision of the IFRS Conceptual Framework to ensure sustained relevance and reliability. This synthesis establishes a research agenda for standard setters, practitioners, and academics, highlighting gaps in understanding the interplay between technological innovation and accounting’s conceptual foundations.]]>
<![CDATA[ANALYSIS OF VILLAGE DEVELOPMENT IN PESISIR BARAT REGENCY USING THE SCALOGRAM APPROACH, CENTRALIZATION INDEX, AND TOPSIS METHOD ]]>
<![CDATA[Royiv Agmadeni]]>;
<![CDATA[I Wayan Suparta]]>;
<![CDATA[Arivina Ratih Yulihar Taher]]>
<![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.v3i6.640
<![CDATA[Village development plays a crucial role in driving regional economic growth. The implementation of the Village Law has accelerated development in rural areas, though inequality remains a major challenge. One way to address this issue is by identifying growth center villages through comprehensive analysis. This study uses a descriptive-analytical approach covering 116 villages in Pesisir Barat Regency. The objective is to identify villages that act as growth centers and hinterlands, helping to highlight areas with high development intensity. Three methods are used: scalogram analysis, centralization index, and the TOPSIS method. Scalogram analysis identified 6 growth center villages and 6 hinterland villages. The centralization index revealed 4 service center villages and 3 hinterland villages, with most villages classified as very underdeveloped in terms of facilities. Using the TOPSIS method, the study found that only 7% of villages had high development intensity, while the majority had moderate levels. These findings emphasize the need for a more balanced distribution and improvement of village facilities, particularly those that can stimulate broader economic impacts.]]>
<![CDATA[AN ANALYSIS OF THE IMPACT OF AI ON LEADERSHIP MANAGEMENT AND DECISION-MAKING PROCESSES ]]>
<![CDATA[Irfan Maulana]]>;
<![CDATA[Harlis Setiyowati]]>
<![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.v3i6.641
<![CDATA[This study aims to analyze the impact of the application of artificial intelligence (AI) on leadership management and decision-making processes in modern organizations, with a case study at PT. Oupu Building Materials, Tangerang. This study uses a qualitative descriptive approach through in-depth interviews with seven informants consisting of managers, division heads, and sales and promotion employees. The results show that the application of AI brings transformation in the decision-making process, where decisions become faster, more accurate, and data-driven. In addition, AI also changes the leadership style to be more collaborative and adaptive to technological developments. However, this study also identified several key challenges, such as dependence on data quality, the risk of algorithmic bias, and employee resistance to change. Leaders are required to develop ethical, adaptive leadership strategies oriented towards developing employees' digital competencies to maximize the potential of AI without neglecting the human aspect of decision-making. Thus, AI is not only an analytical tool, but also a catalyst in creating innovative.]]>
<![CDATA[ECONOMIC AND SOCIAL INFLUENCE ON HOUSEHOLD PRODUCERS IN LAMPUNG PROVINCE IN 2024 ]]>
<![CDATA[Etika Revolusi Nusantari]]>;
<![CDATA[I Wayan Suparta]]>;
<![CDATA[Asih Murwiati]]>
<![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.v3i6.642
<![CDATA[This study aims to analyze the influence of economic and social factors on household expenditure in Lampung Province using a quantile regression approach. The data used is from Susenas 2024, including the variables of per capita income, the education level of the head of household, and the area of residence. The results of the analysis show that the influence of the three variables is heterogeneous throughout the distribution of expenses. Per capita income has a negative and significant effect on the lower quantile, indicating a tendency to save or consume limited in low-income households. In contrast, education shows a positive and increasingly greater influence on the upper quantile, confirming the role of education in increasing consumption capacity. The area of residence also has a significant effect, where households in urban areas tend to have higher expenditures than rural areas. These findings confirm the importance of the quantile regression approach in understanding the dynamics of household consumption more comprehensively, as well as encouraging the formulation of more inclusive development policies based on local characteristics.]]>
<![CDATA[WHEN RITUAL MEETS ACCOUNTING: EXPLORING THE MEANING OF COST ACCOUNTABILITY IN MANGGARAI'S KENDURI CEREMONY ]]>
<![CDATA[Nuraini Ismail]]>;
<![CDATA[Lilik Purwanti]]>
<![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.v3i6.643
<![CDATA[This study aims to determine the cost sharing system incurred in the traditional kenduri ceremony (Di'a class) and to reveal the meaning of cost accountability in Wae Renca Village, West Cibal District, Manggarai Regency, East Nusa Tenggara Province. This study uses a qualitative method with a descriptive approach. Data were obtained through observation, interviews with traditional elders, nuclear families, children of rona, and children of wina, as well as documentation and literature studies. The results of the study indicate that the cost sharing system in the Kenduri ceremony is regulated based on customary agreements and involves three main parties, namely ase kae (nuclear family), children of rona (siblings), and children of wina (sisters). Cost accountability is reflected in the family deliberation mechanism, where every contribution and expenditure is recorded and accounted for openly. The meaning of cost accountability in the kenduri ceremony reflects five main values, namely: (1) Religious meaning as a form of accountability to God and ancestors; (2) Humanitarian meaning as respect for human dignity; (3) The meaning of unity and togetherness through collective participation of the entire family; (4) The meaning of deliberation which emphasizes the importance of joint decisions; and (5) The meaning of justice in the distribution of costs without differentiating economic status. This study concludes that cost accountability in the kenduri ceremony not only functions economically, but also become a symbol of the spiritual, social, and cultural values of the Manggarai people which strengthen solidarity and collective responsibility.]]>
