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[THE EFFECT OF CAPITAL INTENSITY AND GREEN ACCOUNTING ON TAX AVOIDANCE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATOR ]]>
<![CDATA[Sitti Khadija]]>;
<![CDATA[Iin Rosini]]>;
<![CDATA[Dian Widiyati]]>
<![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.v3i6.648
<![CDATA[This study analyzes the determinants of corporate tax avoidance with focus on the roles of capital intensity and green accounting, and the moderation of corporate social responsibility (CSR) in the context of Indonesian healthcare companies. Using secondary data from annual and sustainability reports of 11 companies listed on the Indonesia Stock Exchange from 2020-2024, this research analyzes 55 panel data observations. The analysis method employs panel regression with common effect model after going through a series of model selection tests. The results reveal important findings: first, capital intensity does not significantly affect tax avoidance, indicating that fixed assets serve more for operational purposes than tax strategy. Second, green accounting has a significant positive effect on tax avoidance, showing the utilization of environmental costs to legally reduce tax burden. Third, CSR acts as a significant negative moderator in the relationship between capital intensity and tax avoidance, but is insignificant in moderating the relationship between green accounting and tax avoidance. These findings provide valuable contributions to the development of agency theory and sustainable corporate governance practices.]]>
<![CDATA[UTILIZATION OF DIGITALIZATION AND INNOVATION FOR THE DEVELOPMENT OF MSMES IN THE DIGITAL ERA ]]>
<![CDATA[Diwayana Putri Nasution]]>;
<![CDATA[Muetia Handayani]]>;
<![CDATA[Cut Yunina Eriva]]>;
<![CDATA[Devi Mulia Sari]]>;
<![CDATA[Mislinawati]]>;
<![CDATA[Mutia Arfiani]]>;
<![CDATA[Ardian Ardian]]>;
<![CDATA[Muhammad Abthahi]]>
<![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.v3i6.649
<![CDATA[The purpose of this study is to investigate the role of digitalization and innovation in the growth and development of MSMEs. Digitalization is essential in the global era, where human resources are required to adapt to digitalization developments. Innovation is closely related to digitalization in its optimization. However, in reality, this has not yet occurred comprehensively in various aspects of MSMEs. The background to this research is the many MSMEs that still lack adequate capabilities in terms of digitalization and innovation. The research method employed is a literature review, examining previous studies that analyze the use of digitalization and innovation for the development of MSMEs. The results show that the use of digitalization and innovation has a significant influence on improving MSME development. Indicators and aspects of digitalization are also necessary for more optimal MSME development. The recommendations from this study are the need for collaboration, training, and digital literacy in innovation and digitalization as an effort to develop MSMEs that are globally competitive in the digital era.]]>
<![CDATA[THE EFFECT OF GREEN ACCOUNTING AND MATERIAL FLOW COST ACCOUNTING ON CORPORATE SUSTAINABILITY: THE MODERATING ROLE OF GOOD CORPORATE GOVERNANCE ]]>
<![CDATA[Aqdiah]]>;
<![CDATA[Suripto]]>;
<![CDATA[Ani Kusumaningsih]]>
<![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.v3i6.650
<![CDATA[This study aims to analyze the influence of green accounting and material flow cost accounting (MFCA) on corporate sustainability with good corporate governance (GCG) as a moderating variable. The research population includes 43 textile and garment manufacturing companies listed on the Indonesia Stock Exchange, Malaysia Stock Exchange, and Singapore Exchange from 2021 to 2023. The research method employs panel data regression analysis with a fixed effect model approach. The results indicate that green accounting does not significantly affect corporate sustainability. MFCA in production flow shows a significant negative effect, while MFCA in production costs and production output show no significant effects. GCG strengthens the effect of MFCA production output on sustainability, but weakens the effect of MFCA production flow, and does not moderate the relationship between green accounting and sustainability. These findings indicate that the implementation of environmental accounting has not been optimal in supporting corporate sustainability, and the role of corporate governance varies depending on the dimensions of environmental accounting practices implemented.]]>
<![CDATA[TRACING THE EVOLUTION OF SUSTAINABILITY ACCOUNTING: A SYSTEMATIC LITERATURE REVIEW ]]>
<![CDATA[Setianingsih]]>;
<![CDATA[Ika Hardila]]>;
<![CDATA[Rika Norarita]]>;
<![CDATA[Dian Widiyati]]>
<![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.v3i6.651
<![CDATA[This study aims to identify and analyze various factors that affect sustainability accounting through the Systematic Literature Review (SLR) approach using the PRISMA method. Sustainability accounting is increasingly important in modern business practices due to the increasing demands on transparency and social and environmental responsibility. The study examined ten scientific articles published between 2019–2025 and met inclusion criteria based on topics, methodologies, and relevance to the application of sustainability accounting. The results of the study show that some of the main factors that influence the implementation of sustainability accounting include intellectual capital, technology support, organizational culture, local cultural values, stakeholder engagement, accounting information systems, reporting standards such as GRI and IFRS, and government regulations. These findings reinforce the view that the successful implementation of sustainability accounting is highly dependent on the synergy between internal and external factors of the organization. This research contributes to academics and practitioners in understanding the dynamics and challenges of sustainability accounting, and recommends the need for institutional support, managerial capacity building, and the use of technology for more transparent and accountable reporting.]]>
<![CDATA[THE CRYPTO-EQUITY NEXUS: A ROLLING LINEAR REGRESSION ANALYSIS OF BITCOIN’S PREDICTIVE POWER ON MICROSTRATEGY AND BLACKROCK ]]>
<![CDATA[Andreas Widjaja]]>;
<![CDATA[Benny Budiawan Tjandrasa]]>;
<![CDATA[Andrew Sebastian Lehman]]>
<![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.v3i6.652
<![CDATA[This study analyzes the differing dynamics within the crypto-equity nexus by examining the influence of Bitcoin (BTC) on the valuation of MicroStrategy (MSTR), an active leveraged balance sheet adopter, and BlackRock (BLK), a passive institutional conduit. The objective is to assess the predictive effectiveness of BTC across these various corporate archetypes. We utilized Rolling Linear Regression (RLR) with both growing-window and fixed-window methodologies to evaluate the time-varying correlation and forecast accuracy for MSTR and BLK from 2020 to late 2025. This comparative analysis identified parameter instability due to changes in corporate strategy. The findings indicate that the RLR model for MSTR demonstrated considerable forecast bias, as reflected by a notably high Mean Absolute Percentage Error (MAPE), especially with the growing window. This failure indicates that MSTR functions as a non-linear, high-beta instrument, enhanced by a speculative leverage premium. The BLK model exhibited high accuracy and stability, evidenced by a low MAPE, which confirms a systematic second-order correlation based on institutional fee revenue. In conclusion, the findings indicate that BTC serves as a significant determinant for both equities, necessitating a tailored predictive modeling approach. Simple linear models are adequate for stable conduits such as BLK; however, they fail to accurately represent MSTR, where price movements are influenced by non-linear corporate financing and active leverage dynamics.]]>
<![CDATA[ECONOMIC GROWTH, REGIONAL SIZE, AND LOCAL REVENUE: ANALYZING THEIR IMPACT ON FINANCIAL PERFORMANCE OF LOCAL GOVERNMENTS IN INDONESIA ]]>
<![CDATA[Adi Wijaya]]>;
<![CDATA[Khairudin]]>
<![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.v3i6.655
<![CDATA[The performance of the government is the understanding of the regions in finding and managing regional finances that are useful for the needs and support of the continuation of the government system. Financial performance continues to increase can provide good to the welfare of the community, the more resources that can be used in maximizing services to the community and can also finance regional development and government implementation, the more independent a region is in creating its regional potential. The problem of financial performance in general, the performance of the independence of the Regency/City Government in Lampung is still relatively low. One of the problems with the financial performance of the Lampung Provincial government in 2023 is related to cash management. The purpose of this research is to provide a more in-depth knowledge literacy about what factors have an impact on the financial performance of local governments, as well as provide appropriate recommendations to a local government to improve the financial performance of its government in the future. This study involved 14 district governments and 2 cities in Lampung Province as a sample determined based on purposive sampling with the criteria of the regency/city government that has data on the financial independence ratio that is categorized as lacking. The analysis used was in the form of multiple linear regression and hypothesis test (t-test).]]>
<![CDATA[THE INTERPLAY OF ESG, ENTERPRISE RISK MANAGEMENT AND CORPORATE REPUTATION IN ENHANCING FIRM VALUE: A SYSTEMATIC LITERATURE REVIEW ]]>
<![CDATA[Disya Yuke Farhana]]>;
<![CDATA[Sri Rahayu]]>;
<![CDATA[Wirmie Eka Putra]]>
<![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.v3i6.657
<![CDATA[This study conducts a systematic literature review of 37 articles to analyze the influence of Environmental, Social, and Governance (ESG) and Enterprise Risk Management (ERM) on firm value, with corporate reputation as a mediating variable. Using Stakeholder Theory and Signalling Theory frameworks, this systematic review identifies that good ESG practices enhance corporate reputation through stakeholder expectation fulfillment and positive market signals. Similarly, effective ERM implementation strengthens reputation through transparent risk management and demonstrates management quality. Corporate reputation serves as a strategic asset mediating the relationship between ESG and ERM with firm value, enhancing trust and market valuation. The integration of ESG and ERM with strengthened reputation becomes the key to creating sustainable firm value. The research recommends consistent implementation of ESG and ERM with transparent disclosure, as well as further exploration of the interaction between both variables across various industry sectors.]]>
<![CDATA[THE EFFECTIVENESS OF CONTEXTUAL TEACHING AND LEARNING (CTL) IN EDUCATION: A SYSTEMATIC LITERATURE REVIEW AND META-ANALYSIS ]]>
<![CDATA[Basuki]]>;
<![CDATA[Sholeh Hidayat]]>;
<![CDATA[Cecep Anwar Hadi Firdos Santosa]]>
<![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.v3i6.658
<![CDATA[The Contextual Teaching and Learning (CTL) approach emphasizes the interconnectedness between academic knowledge and real-life contexts so that learners can build meaningful understanding through authentic experiences. Although many studies on CTL were conducted in Indonesia, the results are still scattered and have not been comprehensively synthesized. Therefore, this study aims to conduct a Systematic Literature Review and meta-analysis to assess the effectiveness of CTL in improving student learning, motivation, communication, and collaboration outcomes in Indonesia. This study uses the Systematic Literature Review (SLR) approach with reference to the PRISMA 2020 guidelines. Articles published between 2013–2025 were searched from Google Scholar, Garuda, Scopus, and DOAJ databases using the keywords "Contextual Teaching and Learning," "effectiveness," "learning outcomes," "motivation," "communication," and "collaboration." Of the 187 articles identified, 19 met the inclusion criteria. The analysis was carried out descriptively, thematically, and quantitatively with a random-effects meta-analysis model. The results of the meta-analysis showed a large and statistically significant combined effect size (SMD = –0.781; 95% CI [–0.938, –0.625]; p < 0.001) with a moderate–high level of heterogeneity (I² = 71.85%). CTL has been proven to improve learning outcomes, intrinsic motivation, and collaborative abilities of students. In addition, the trend of implementing CTL in digital learning and blended learning is increasing in line with the Technological Pedagogical Content Knowledge (TPACK) framework. CTL has proven to be effective at various levels and fields of study in Indonesia. This approach strengthens the theory of constructivism and Self-Determination Theory, and supports the Freedom of Learning policy in shaping 21st-century skills such as critical thinking, communication, and collaboration. Further research is suggested to conduct a cross-border meta-analysis and examine the digital adaptation of CTL in the context of new learning.]]>
<![CDATA[FINANCIAL STABILITY MODEL THROUGH EFFICIENCY, PROFITABILITY AND FINANCIAL TECHNOLOGY ]]>
<![CDATA[Asbi Amin]]>;
<![CDATA[Buyung Romadhoni]]>;
<![CDATA[Wahyuni Wahyuni]]>
<![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.v3i6.659
<![CDATA[The economy sharia development shows the financial stability of Sharia Bank in ASEAN is increasing. The stable financial condition of banks will have an impact of the balance financial system. This research aims to examine the influence of efficiency, profitability, and financial technology on the financial stability of Islamic banking in ASEAN using Vector Auto Regressive (VAR). This VAR model is a system of simultaneous equations where the number of equations formed is the number of variables used. Each equation is related both mathematically and theoretically. This research uses quantitative method. The population used in this research comes from all sharia banks in the Southeast Asia region which have been operating since 2019 – 2023. This research uses a purposive sampling method where the sample is taken randomly by determining several criteria in the sample. Based on the criteria mentioned above by reviewing certain conditions there are 19 sharia banks that can be used as samples in this research. The research result of the cointegration test indicate that between three variables in this research there is a cointegration correlation at the Significance level of 5%. This means that movements in efficiency, profitability, financial technology, and financial stability have a correlation of stability/balance and similar movements in the long term. Furthermore, the result of the Granger causality test shows that the financial stability and efficiency have a one-way relationship. The p-value of financial stability is 0.042 or < 0.005, namely a one-way relationship; the p-value of profitability is 0,029 or <0,05 which means a reject H0 namely a one-way, and the p-value of profitability is 0,029 or <0,05 which means profitability influence financial stability with a one-way relationship; meanwhile the p-value financial technology is 0,027 or <0,05 which means that financial technology influences financial stability in one-way relationship.]]>
<![CDATA[FROM DIGITALIZATION TO INTELLIGENCE: MAPPING AI FORECASTING READINESS OF MSMES IN GREATER JAKARTA ]]>
<![CDATA[Hani Fitria Rahmani]]>;
<![CDATA[Ratih Pratiwi]]>;
<![CDATA[Eka Merdekawati]]>;
<![CDATA[Aulia Hidayati]]>;
<![CDATA[Mela Nurdialy]]>
<![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.v3i6.677
<![CDATA[Digital transformation presents both challenges and opportunities for Indonesian micro, small, and medium enterprises (MSMEs) in achieving sustainability performance. This study aims to examine the influence of digital readiness, technology adoption, and institutional support on MSMEs’ sustainability performance. A quantitative approach was employed by distributing questionnaires to MSME actors and analyzing the data using structural equation modeling based on partial least square (PLS-SEM). The results indicate that most independent variables have a positive and significant effect on sustainability performance, although certain variables show a negative relationship, which differs from some previous studies. This finding highlights that digital readiness and technology adoption do not always generate uniform effects but are strongly shaped by institutional contexts and internal conditions of MSMEs. Theoretically, this research contributes to the advancement of Institutional Theory and the Natural Resource-Based View (NRBV) by emphasizing digital capabilities as strategic resources for sustaining competitive advantage. Practically, the study suggests that policymakers and stakeholders should enhance digital literacy, infrastructure, and support programs for MSMEs to strengthen their ability to adapt to the digital era. The study concludes that synergy between internal MSME factors and external support is crucial for achieving sustainable business outcomes. Future research is recommended to include moderating variables such as strategic leadership or market orientation to provide deeper insights into the dynamics of MSME digital transformation.]]>
