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[LEVERAGING DIGITAL INNOVATION FOR SUSTAINABLE PROCUREMENT PERFORMANCE: A CASE STUDY OF SOUTH SUMATRA’S PROCUREMENT OFFICE ]]>
<![CDATA[Tatan Mayandripan]]>;
<![CDATA[Endi Rekarti]]>
<![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.v3i6.678
<![CDATA[This study aims to analyze innovative management practices in digital procurement and evaluate their impact on efficiency and transparency at the South Sumatra Provincial Goods and Services Procurement Office. This study used a qualitative approach with semi-structured interviews with 9 participants consisting of functional officials and procurement staff. Data were analyzed thematically through an interpretative approach. The results showed that innovative management is understood as an effort to simplify the process through system integration (SPSE, e-Catalog, e-Contract), document digitization, and strengthening internal coordination. The implementation of digital procurement is proven to increase time and cost efficiency, and strengthen transparency through public access to procurement information. However, challenges still exist in the form of limited technological infrastructure, human resource readiness, and limited system features. The study concludes that the success of digital procurement depends on adaptive managerial innovation and adequate institutional support. Strategic recommendations include increasing human resource capacity, strengthening digital infrastructure, improving system features, and cross-agency collaboration as an effort to realize efficient, transparent, and sustainable public procurement.]]>
<![CDATA[BALANCED SCORECARD IMPLEMENTATION AND BUDGET PERFORMANCE: THE MODERATING ROLE OF ORGANIZATIONAL CULTURE ]]>
<![CDATA[Anastasia Yuanita Florenthe Lacaden]]>;
<![CDATA[Selfiani Selfiani]]>
<![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.v3i6.682
<![CDATA[This study aims to examine the effect of the implementation of the Balanced Scorecard on budget performance, with organizational culture as a moderating variable within the Secretariat General of the House of Representatives of the Republic of Indonesia (Setjen DPR RI). The research is grounded in the importance of performance measurement that not only focuses on financial aspects but also incorporates non-financial dimensions that support the achievement of performance-oriented outcomes. The Balanced Scorecard is employed as a strategic measurement tool to assess the effectiveness of budget implementation through its four key perspectives: financial, customer, internal business processes, and learning and growth. A quantitative research method was used, with data collected through questionnaires distributed to 80 respondents consisting of employees across three main divisions: the Finance Administration Division, the State Asset Administration Division, and the Travel Management Division. Data analysis included validity testing, reliability testing, and classical assumption testing to ensure the feasibility of the research model. The findings reveal that the Balanced Scorecard has a positive effect on budget performance, and that organizational culture significantly moderates the relationship between the Balanced Scorecard and budget performance. Thus, this study strengthens the argument that synergy between a structured performance measurement system and a strong organizational culture is essential to achieving accountability and efficiency in public sector budget management.]]>
<![CDATA[TAX SANCTIONS AND VEHICLE TAXPAYER COMPLIANCE: THE MODERATING ROLE OF TAX SOCIALIZATION ]]>
<![CDATA[Fajar Muamar Fanani]]>;
<![CDATA[Selfiani Selfiani]]>
<![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.v3i6.684
<![CDATA[This study aims to analyze the influence of tax sanctions and tax socialization on the compliance of individual motor vehicle taxpayers at the Yogyakarta City SAMSAT (One-Stop Administration Service for Motor Vehicles). A quantitative approach with an associative causal design was employed. Data were collected via a structured questionnaire using a Likert scale, distributed to 100 respondents selected through simple random sampling from the population of motor vehicle taxpayers. The collected data were analyzed using multiple linear regression with SPSS to test the proposed hypotheses. The results indicate that both tax sanctions and tax socialization have a significant positive effect on taxpayer compliance, both partially and simultaneously. Partial tests (t-test) confirm that each variable individually strengthens compliance. The regression model explains 73.4% of the variance in compliance (R² = 0.734), demonstrating the strong combined explanatory power of these two factors. The findings suggest that SAMSAT authorities and similar regional institutions should adopt an integrated policy strategy. Enhancing compliance requires a dual approach that synergizes consistent and fair enforcement of sanctions with proactive, transparent, and continuous taxpayer education and outreach programs. This research contributes to the literature on behavioral taxation by empirically examining the drivers of compliance specifically among individual motor vehicle taxpayers at the regional level—a context often overlooked in prior studies focusing on corporate taxpayers. It provides actionable, evidence-based insights for designing more effective local tax administration systems.]]>
<![CDATA[DIGITAL BUSINESS LITERACY AND PRODUCT INNOVATION AS DRIVERS OF MSME SUSTAINABILITY: THE MODERATING ROLE OF DIGITAL MARKETING ]]>
<![CDATA[Enjat Sudrajat]]>;
<![CDATA[Verliani Dasmaran]]>
<![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.v3i6.685
<![CDATA[This study aims to analyze the influence of digital business literacy and product innovation on the sustainability of MSMEs in Pandeglang Regency, with digital marketing as a moderating variable. Data were obtained from 390 MSMEs through a survey using a Likert-scale questionnaire and analyzed using the Structural Equation Modeling (SEM-PLS) method. The results show that digital business literacy has a positive and significant effect on MSME sustainability, while product innovation has a negative effect without the support of an appropriate digital marketing strategy. Digital marketing does not significantly moderate the effect of digital business literacy, but weakens the effect of product innovation on MSME sustainability. These findings indicate the importance of integrating digital marketing strategies that are appropriate to the characteristics of products and digital markets to support MSME sustainability. This study provides a practical contribution to MSME development through increasing digital literacy and product innovation supported by effective digital marketing strategies.]]>
<![CDATA[THE POLITICAL ECONOMY OF TRANSFER PRICING: ITS CONTRIBUTION TO TAX AVOIDANCE AND WEALTH RETENTIVENESS ]]>
<![CDATA[Poniman]]>;
<![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.v3i6.686
<![CDATA[This article examines transfer pricing not as a neutral technical mechanism for allocating costs and revenues, but as a strategic instrument used by multinational enterprises to engage in tax avoidance and consolidate wealth. Drawing on a critical accounting framework, it builds on Sikka and Willmott (2010), who show that intra-group pricing constitutes a politico-economic practice that enables the systematic shifting of profits to low-tax jurisdictions, thereby eroding the tax base of countries where real economic activity takes place. The analysis highlights how corporations mobilize technical legitimations such as claims of arm’s length pricing to construct new “truths” about fair value that are difficult for tax authorities to contest, particularly in developing countries with limited regulatory and audit capacity. Through a Foucauldian lens, transfer pricing is interpreted as a technology of power that reinforces the dominance of global capital over nation-states by controlling profit flows, structuring asymmetric regulatory negotiations, and deepening fiscal inequalities. The article thus argues that transfer pricing is a practice deeply embedded in vested interests and power relations, with significant implications for tax justice, state fiscal capacity, and the distribution of wealth in the global economy.]]>
<![CDATA[THE LEGALITY OF THE EXISTENCE OF POLICE DETENTION CENTERS IN THE REPUBLIC OF INDONESIA THAT ARE NOT UNDER THE DIRECTORATE GENERAL OF CORRECTIONS ]]>
<![CDATA[Abdul Kadir]]>;
<![CDATA[Byrant Jibrilla Hamara]]>
<![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.v3i6.688
<![CDATA[This research analyzes the legality of detention centers operated by the Indonesian National Police (Polri) that are not affiliated with the Directorate General of Corrections (Ditjen PAS) and assesses their impact on the protection of detainees' rights. The study is motivated by the discrepancy between legal provisions, which place detention management authority under Ditjen PAS, and the reality that Polri continues to operate its own detention facilities outside the official structure. Using a normative-empirical legal method, this research combines a normative juridical analysis of relevant laws and regulations with empirical data gathered through interviews with officials from Ditjen PAS and the Metro Jaya Regional Police, field observations, and documentation review. The findings indicate that de jure, detention center management falls under the authority of Ditjen PAS as stipulated in Government Regulation No. 27 of 1983, Law No. 22 of 2022, and Ministerial Decree No. M.01.PR.07.03 of 2007. However, de facto, Polri continues to manage detention centers based on its investigative authority, creating legal ambiguity. This situation results in non-uniform service and facility standards, weak centralized oversight, obstacles to prisoner data integration, and suboptimal rehabilitation and reintegration programs, ultimately undermining the protection of detainees' rights. The study concludes that regulatory harmonization and stronger coordination between Polri and Ditjen PAS are necessary to ensure all detention facilities have a clear legal basis and can guarantee the protection of detainee rights in accordance with correctional principles.]]>
<![CDATA[THE EFFECTIVENESS OF THE IMPLEMENTATION OF THE E-FILING SYSTEM IN TAX SERVICES AT TAX ADVISORY PARTNER ]]>
<![CDATA[Nurazizah]]>;
<![CDATA[Syarifuddin]]>;
<![CDATA[Arifuddin]]>
<![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.v3i6.691
<![CDATA[This study aims to evaluate the effectiveness of the implementation of the e-Filing system in tax services at the Makassar City Tax Advisory Partner. The e-Filing system is a digital innovation from the Directorate General of Taxes designed to improve the efficiency, effectiveness, and compliance of taxpayers in the Notification Letter (SPT) reporting process. The research method used is descriptive qualitative with data collection techniques through observation, interviews, and documentation. The results of the study show that the implementation of e-Filing is able to improve time efficiency, ease of access, and transparency, as well as reduce administrative burden for both tax consultants and taxpayers. However, there are still challenges such as technical constraints, lack of digital literacy, and a system interface that is not yet fully user-friendly. Overall, the e-Filing system makes a positive contribution in supporting more effective and modern tax services. To optimize the use of this system, it is necessary to improve infrastructure, continuous education, and collaboration between the DGT and tax consulting institutions.]]>
