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.
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489 Documents
<![CDATA[THE ROLE OF FINANCIAL INFORMATION SYSTEMS, INTERNAL AUDIT, AND INVESTIGATIVE AUDIT IN ENHANCING PUBLIC SECTOR FINANCIAL ACCOUNTABILITY: SYSTEMATIC LITERATURE REVIEW ]]>
<![CDATA[Nurul Azizah Tamang]]>;
<![CDATA[Arifuddin]]>;
<![CDATA[Syarifuddin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i1.690
<![CDATA[Public sector financial management demands transparency and accountability to realize good governance. However, challenges such as limited human resource competence, weak internal control, and fraud risks remain obstacles in the preparation of government financial statements. This study aims to review the role of financial information systems, internal audit, and investigative audit in enhancing public sector financial accountability. The method used is a Systematic Literature Review (SLR) by analyzing 20 articles published between 2021–2025, consisting of national and international literature selected through databases such as Scopus, Web of Science, EBSCO, Google Scholar, and Portal Garuda. The results show that financial information systems, particularly the implementation of SAKTI, serve as the technical foundation of transparency, but their effectiveness highly depends on user competence and organizational support. Internal audit, through the role of APIP/BPKP, functions as a preventive control mechanism that requires independence and institutional support. Meanwhile, investigative audit functions as a reactive protection instrument against fraud, in which the competence and experience of forensic auditors are dominant factors. The synthesis of the literature confirms that the synergy of these three aspects strengthens public financial accountability while supporting the implementation of good governance principles in state financial management.]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY PRACTICES IN MSMES: BUSINESS OWNERS’ PERSPECTIVES THROUGH A PHENOMENOLOGICAL APPROACH ]]>
<![CDATA[Muhammad]]>;
<![CDATA[Lilik Purwanti]]>;
<![CDATA[San Rudiyanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i1.695
<![CDATA[This study aims to describe how MSME owners understand the concept of corporate social responsibility (CSR) and how this understanding relates to their practices. To explore the meaning, experiences, and interpretations of CSR by business actors, this study employs a phenomenological approach and an interpretive paradigm as a lens for addressing the research problem. This approach was chosen because it enables researchers to gain an in-depth understanding of the subjective experiences of MSME owners, including the values, beliefs, and considerations that shape their actions. The findings reveal that MSME owners' understanding of CSR is generally confined to informal social relationships, such as assisting neighbors, contributing to community activities, or maintaining good relations with the surrounding environment. CSR is not yet perceived as part of a structured business strategy nor as an ongoing responsibility inherent to business operations. Moreover, resource constraints including limitations in time, labor, and financial capacity emerge as key factors restricting CSR implementation at the MSME level. Business owners tend to prioritize the continuity of daily operations, leading them to view CSR activities as additional efforts undertaken only when circumstances allow.]]>
<![CDATA[LEVERAGING PRODUCT INNOVATION AND DIGITAL PROMOTION: A STRATEGY FOR SALES GROWTH IN THE MY KLAMBI FASHION BRAND ]]>
<![CDATA[Nanda Nugraha]]>;
<![CDATA[Defrizal Defrizal]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i1.707
<![CDATA[This study aims to examine the influence of product innovation and digital promotion on the sales performance of My Klambi, a local modest fashion brand in Indonesia. It seeks to determine the individual and combined effects of these strategies in addressing the brand’s seasonal sales dependency. A quantitative approach was employed, using a survey of 100 active My Klambi resellers selected via purposive sampling. Data were collected through a structured online questionnaire measuring perceptions of product innovation, digital promotion, and sales performance using a 4-point Likert scale. Multiple linear regression analysis was conducted using SPSS to test the hypotheses. The results indicate that product innovation has a strong, positive, and significant effect on sales performance (β = 0.677, p = 0.000). In contrast, digital promotion has a positive but statistically non-significant direct effect (p = 0.080). However, both variables together exert a significant synergistic influence on sales performance (F = 104.005, p = 0.000), explaining 68.2% of its variance. For My Klambi, sustaining product innovation is paramount for direct sales growth. Digital promotion should be optimized as a supportive tool for brand building, lead generation, and amplifying innovation narratives. Management should develop integrated campaigns that leverage the synergy between innovative products and targeted digital storytelling to reduce seasonal reliance and ensure year-round sales stability. This study contributes to the marketing literature by empirically testing the product-promotion nexus within the underexplored context of a modest fashion SME in an emerging market. It reveals the nuanced, synergistic rather than purely direct, role of digital promotion in a reseller-based business model, offering contextual insights for similar firms.]]>
<![CDATA[EXTENT OF AVAILABILITY AND UTILIZATION OF FINANCIAL RESOURCES IN THE ADMINISTRATION OF INTERNAL EXAMINATIONS IN PUBLIC SECONDARY SCHOOLS IN EBONYI STATE NIGERIA ]]>
<![CDATA[Peter O. Nwafukwa]]>;
<![CDATA[Anigbo B. Ifeyinwa]]>;
<![CDATA[Odeh N. Bernadette]]>;
<![CDATA[Uchewa I. Ifeoma]]>;
<![CDATA[John Michael Nwankwo]]>;
<![CDATA[Ogbu Joy Anulika]]>;
<![CDATA[Christian O. Aleke]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i1.632
<![CDATA[The study x-rayed the extent of availability and utilization of financial resources in the administration of internal examinations in public secondary schools in Ebonyi State, Nigeria. The design of the study was a descriptive survey research design. The population of the study comprised 1,519 secondary school principals and teachers in 215 public secondary schools in both urban and rural areas of the state. Simple random sampling technique was used to select 100 principals and 500 teachers making a total of 600 respondents for the study. The instrument for data collection was a 20-item structured questionnaire developed by the researchers on a four-point scale of Very High Extent (VHE), High Extent (HE), Low Extent (LE) and Very Low Extent (VLE) response pattern weighted 4, 3, 2 and 1 respectively. The questionnaire was duly validated by three experts, two from Educational Administration and Planning and one from Educational Measurement and Evaluation, all from Ebonyi State University, Abakaliki. Using the test re-test procedure and applying the Pearson Product Moment Co-relation Co-efficient analysis, the reliability of the instrument was established at 0.76 using 10 secondary schools in Enugu State. Data collected were analyzed using mean and standard deviations. t-test statistic was used to test the hypotheses at 0.05 level of significance. Very high extent and high extent were used when the mean scores are above 2.50 and low extent when the mean scores are below 2.50. Findings of the study indicates that financial resources for the administration of internal examinations in Ebonyi State public secondary schools were available to a low extent, and that the utilization of financial resources for the procurement of examination materials for administration of internal examinations in Ebonyi State public secondary schools were to a very low extent. Based on the findings, the researchers made the following recommendations; government should involve Non-governmental Organization (NGOs), Philanthropists, Parent Teachers’ Association (PTA) and other concerned stakeholders in making financial resources available in public secondary schools in Ebonyi State.]]>
<![CDATA[CAPITAL STRUCTURE DETERMINANTS AN EMPIRICAL INVESTIGATION OF INDONESIAN MANUFACTURING COMPANIES ]]>
<![CDATA[Nana Umdiana]]>;
<![CDATA[Kodriyah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i1.689
<![CDATA[The purpose of this study is to empirically test the determination of the existing capital structure in manufacturing companies in Indonesia. Various capital structure theories (trade-off theory, pecking order theory, agency theory, and free cash flow theory) are reviewed in order to formulate testable hypotheses about the determinants of capital structure in manufacturing firms. The research was carried out on a sample of 896 financial statements using panel data procedures. The results show that Tangibility and liquidity have a significant negative effect on leverage. Profitability and company age have no effect on leverage, while company size has a significant negative effect. This study has laid some groundwork for further investigation into the determinants of capital structure in Indonesian firms, which could be the basis for a more detailed evaluation. Furthermore, empirical findings should assist corporate executives in making the best capital structure decisions. To the best of the authors' knowledge, this is the first study that uses the most recent data to investigate the determinants of capital structure of manufacturing firms in Indonesia. Furthermore, this study appears to confirm that the same factors influence capital structure decisions in developing countries as they do in developed economies.]]>
<![CDATA[THE EFFECTS OF WORKLOAD, WORK ENVIRONMENT, AND JOB STRESS ON EMPLOYEE PERFORMANCE ]]>
<![CDATA[Burhanudin]]>;
<![CDATA[Muhammad Febrian Catur HY.]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i1.693
<![CDATA[This study aims to examine the effect of workload on employee performance, to examine the effect of work environment on employee performance, and to examine the effect of work stress on employee performance. The sample in this study was 56 employees of Bank BPD DIY Piyungan Branch Office, Bantul, Special Region of Yogyakarta. The data collection technique used a questionnaire, while the data analysis technique used multiple regression analysis. The results of the study found that workload has a negative effect on employee performance, indicating that excessive workload reduces employees' ability to complete tasks effectively and efficiently. Furthermore, the work environment has a positive effect on employee performance, suggesting that a comfortable, supportive, and safe workplace enhances employee motivation, satisfaction, and productivity. In addition, work stress has a negative effect on employee performance, meaning that high levels of stress experienced by employees lead to decreased concentration, fatigue, and lower quality of work output. These findings highlight the importance of managing workload appropriately, creating a conducive work environment, and implementing stress management programs to maintain and improve employee performance. The study contributes to the understanding of how organizational factors influence employee outcomes and provides practical implications for bank management to optimize human resource practices. Future research is recommended to explore additional variables and expand the sample to other banking institutions for broader generalization.]]>
<![CDATA[ANALYSIS OF ACCOUNTING INFORMATION SYSTEMS AND CHANGE MANAGEMENT IN BUSINESS ACTIVITIES IN THE DIGITALIZATION ERA ]]>
<![CDATA[Syarifuddin]]>;
<![CDATA[Arifuddin]]>;
<![CDATA[Qathrunnnada Atikah Hamka]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i1.703
<![CDATA[Digital transformation has brought significant changes to accounting information systems (SIAs), making them not only a transaction recording tool, but also a strategic system to support decision-making. This research discusses the impact of digitalization on SIA, change management strategies in its implementation, and the importance of synergy between technology and management. The research uses a qualitative method with a literature study approach from various journals and books. The results of the discussion show that digitalization improves efficiency, accuracy, transparency, and internal control. However, the success of transformation relies heavily on human resource readiness, leadership support, and structured change management. The synergy between technology and management is the key to creating an adaptive, efficient, and sustainable accounting information system in the digital era.]]>
<![CDATA[ANALYSIS OF HOTEL EMPLOYEES' UNDERSTANDING OF SIA USED IN DAILY OPERATIONS ]]>
<![CDATA[Mursandi]]>;
<![CDATA[Arifuddin]]>;
<![CDATA[Syarifuddin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i1.704
<![CDATA[This study aims to analyze the level of hotel employees' understanding of accounting information systems implemented in daily operations, identify factors influencing this understanding, and evaluate the contribution of employee understanding to system effectiveness. The research method used is a descriptive qualitative approach with data collection techniques through in-depth interviews with five informants from various hotel divisions. Data analysis uses the Miles and Huberman interactive model technique which includes data reduction, data presentation, and conclusion drawing. The research results show that the level of employee understanding varies based on length of service and job position, where managerial employees have a more comprehensive understanding compared to operational employees. Accounting information systems have been proven to increase operational efficiency and accuracy, produce higher quality data compared to manual systems, and support management decision-making. However, there are obstacles in the form of lack of integration between departments, limited technical training, and technology competency gaps. This research recommends the importance of continuous training programs, increased system integration, and consistent management support to optimize the effectiveness of accounting information systems in hotel operations.]]>
<![CDATA[HOTEL ACCOUNTING STAFF'S PERCEPTION OF THE CHALLENGES OF PREPARING FINANCIAL STATEMENTS: A QUALITATIVE STUDY ]]>
<![CDATA[Tahlis Farida Novianti]]>;
<![CDATA[Arifuddin]]>;
<![CDATA[Syarifuddin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i1.705
<![CDATA[This interpretative phenomenological research explores accounting staff perceptions regarding financial reporting challenges within the hospitality sector. Hotel operational complexity with unique characteristics necessitates comprehensive accounting systems capable of managing continuous transactions with elevated accuracy. Qualitative methodology employing in-depth semi-structured interviews was administered to star-rated hotel accounting staff in Makassar to obtain holistic understanding of their experiences. Inductive thematic analysis identified five major themes: cross-departmental financial reporting workflow complexity, data quality challenges and accounting information system integration, temporal pressure and intensive workload during closing periods, competency disparities and capacity development requirements, and perceptions concerning financial reporting quality determinants. Findings reveal that accounting staff encounter substantial psychological pressure originating from high transaction volumes, data system discrepancies with physical documentation, and intricate interdepartmental coordination. Developed coping strategies encompass intensive team collaboration, multilayer verification, and technological adaptation. Practical implications emphasize the urgency of continuous training, personnel augmentation, and system integration optimization to enhance hotel financial reporting reliability.]]>
<![CDATA[THE INFLUENCE OF COACHING STRATEGIES, MOTIVATION, AND COMMUNICATION OF COACHES ON THE PRODUCTIVITY OF SMALL STAR BASKETBALL CLUB ATHLETES ]]>
<![CDATA[Jesica Febiananta]]>;
<![CDATA[Defrizal Defrizal]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i1.709
<![CDATA[This study aims to analyze the influence of training strategies, athlete motivation, and coach communication on the productivity of Small Star Basketball Club athletes in Bandar Lampung City. The research uses a quantitative approach with an associative design. The population as well as the sample consisted of 30 active athletes in the age group of 15 years old with saturated sampling techniques. Data were collected through a five-level Likert scale questionnaire as well as documentation and literature studies. Data analysis was carried out using SPSS through validity, reliability, classical assumption test, and multiple linear regression with t-test, F test, and determination coefficient. The results of the study showed that training strategies and motivation had a positive and significant effect on athlete productivity, while coach communication had a significant negative effect. Simultaneously, these three variables have a significant effect on athlete productivity, which emphasizes the importance of synergy between technical, motivational, and communication aspects in coaching basketball athletes.]]>
