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
489 Documents
<![CDATA[HUMAN RESOURCE MANAGEMENT IN ENHANCING EMPLOYEE WORK COMMITMENT AT THE FACULTY OF HEALTH SCIENCES MUHAMMADIYAH UNIVERSITY OF TANGERANG ]]>
<![CDATA[Fauzan Hakim]]>;
<![CDATA[Hengki Nurhuda]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i1.710
<![CDATA[This study aims to analyze the implementation of human resource management in strengthening employee work commitment at the Faculty of Health Sciences, Universitas Muhammadiyah Tangerang. A qualitative descriptive research design was employed to obtain an in-depth understanding of the phenomenon. Primary data were collected through direct observation and semi-structured interviews with faculty leadership, administrative staff, and department heads, while secondary data were derived from scholarly literature and institutional documents. The findings reveal that effective human resource management practices, including transparent recruitment, competency-based training, fair performance appraisal, and motivational leadership, contribute significantly to enhancing employees' work commitment and work enthusiasm. These elements foster a positive organizational culture that encourages employee loyalty, discipline, and proactive engagement. When employees perceive genuine concern for their professional development and well-being, their sense of belonging and dedication increases, leading to improved performance and reduced turnover intentions. Consistent communication between management and staff is also key to sustaining motivation. In conclusion, strategic human resource management plays a pivotal role in strengthening employee commitment, supporting organizational performance and long-term sustainability.]]>
<![CDATA[DIGITAL-BASED SUSTAINABLE MANAGEMENT TRANSFORMATION IN IMPROVING LEARNING SYSTEM AT STATE JUNIOR HIGH SCHOOL 1 INDRALAYA SELATAN ]]>
<![CDATA[Reni Januarti]]>;
<![CDATA[Zulkifli Sultan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i1.712
<![CDATA[Digital transformation has become an important element in the development of sustainable education management in the current technological era. This research aims to describe how digital-based sustainable management is implemented in improving the learning system at State Junior High School 1 Indralaya Selatan. The approach used is descriptive qualitative with a case study method. Data was collected through semi-structured interviews with 10 participants consisting of the principal, teachers, administrative staff and school committee. The results showed that the school has adopted some digital practices, such as the use of online learning platforms and cloud-based administration systems, but the implementation is still partial and not fully integrated into long-term managerial policies. The main challenges include low digital literacy, limited infrastructure and the absence of consistent internal policies. Nonetheless, digitalization has been shown to improve learning effectiveness and school operational efficiency. This research recommends the need to strengthen human resource capacity, formulate comprehensive digital policies, and invest in infrastructure and collaboration among educators to support the sustainability of digital transformation in school management.]]>
<![CDATA[EMPOWERING HIGHER EDUCATION: INSTITUTIONAL PERFORMANCE AS A KEY FACTOR ]]>
<![CDATA[Nur Hayati]]>;
<![CDATA[Dani Sopian]]>;
<![CDATA[Arief Yanto Rukmana]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i1.713
<![CDATA[One of the industries that is expanding is higher education, and it is seeing more and more competition. Strong leadership and the use of artificial intelligence technologies are viewed as the keys to raising higher education's effectiveness and competitiveness. In order to better understand how leadership, artificial intelligence, and higher education technology work together to improve higher education's competitive advantage, this study examines the relationships between artificial intelligence, leadership, and higher education competitiveness. It also takes into account the potential influence of higher education's performance as moderation. Using a sample of 250 students from five private higher education institutions in Bandung that provide recognized B Management study programs, this study employed the Purposive Sampling approach. SEM PLS (Partial Least Square) is the approach used for data analysis in this study. The findings demonstrate a strong, direct, and beneficial relationship between leadership and artificial intelligence and the effectiveness and competitiveness of higher education. It is anticipated that the study's conclusions will offer executives, employees, and practitioners in higher education insightful information. Finding the important variables that influence the competitiveness of higher education, such as the ways in which artificial intelligence and good leadership can work together, can help with strategic decision-making for the growth of long-lasting institutions.]]>
<![CDATA[FRAUD HEPTAGON MODEL TO DETECT FINANCIAL REPORTING FRAUD IN THE INDONESIAN BASIC MATERIALS SECTOR ]]>
<![CDATA[Siti Nursiah]]>;
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Galuh Putri Maharani]]>;
<![CDATA[Anindya Ramadhani]]>;
<![CDATA[Renita Yulian]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i1.714
<![CDATA[This study aims to analyze the influence of financial targets, financial stability, external pressure, personal financial needs, board turnover, ignorance, greed, effective supervision, industry characteristics, auditor turnover, and the frequency of CEO photo displays on financial reporting fraud in raw material companies listed on the Indonesia Stock Exchange (IDX) in the period 2021–2024. Using purposive sampling, 39 companies were selected, resulting in 156 observations that were analyzed through panel data regression. The results show that financial targets, external pressure, and industry characteristics have a significant effect on financial reporting fraud. Meanwhile, financial stability, personal financial needs, board turnover, ignorance, greed, effective supervision, auditor turnover, and CEO photo frequency do not show a significant effect. These findings indicate that corporate performance pressure and industry characteristics play a major role in influencing the tendency for financial reporting fraud in Indonesia's basic materials sector.]]>
<![CDATA[THE ROLE OF COMPANY SIZE IN MODERATING THE EFFECT OF AUDIT TENURE, PROFITABILITY, COMPANY RISK AND COMPANY COMPLEXITY ON AUDIT FEES WITH AUDIT QUALITY AS A MEDIATOR ]]>
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Siti Nurhayati]]>;
<![CDATA[Novita Dwi Safitri]]>;
<![CDATA[Dini Ramadhanty]]>;
<![CDATA[Nur Mala]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i1.715
<![CDATA[Influence of audit tenure, profitability, company risk, and company complexity on audit fees with company quality as a mediator. The research subjects included banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The analysis method used was panel data regression with the help of Eviews software version 12. Based on the test results, several findings were obtained, namely: (1) Audit tenure does not affect audit fees; (2) Profitability has a significant effect on audit fees; (3) Company risk does not affect audit fees; (4) Company complexity also does not affect audit fees. Furthermore, the results of the moderation test show that: (5) Company size is unable to moderate the relationship between audit tenure and audit fees; (6) Company size is able to moderate the relationship between profitability and audit fees; (7) Company size is unable to moderate the relationship between company risk and audit fees; (8) Company size is unable to moderate the relationship between company complexity and audit fees. In addition, the results of the mediation test show that: (9) Audit Quality cannot mediate the relationship between Audit Tenure and Audit Fee; (10) Audit Quality can mediate the effect of Profitability on Audit Fee; (11) Audit Quality cannot mediate the effect of Company Risk on Audit Fee; and (12) Audit Quality cannot mediate the effect of Company Complexity on Audit Fee.]]>
<![CDATA[FINANCIAL DISTRESS DETERMINANTS IN INFRASTRUCTURE FIRMS: THE ROLES OF AUDIT COMMITTEES, FINANCIAL INDICATORS, AND OWNERSHIP STRUCTURE WITH PROFITABILITY AND FIRM VALUE EFFECTS ]]>
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Fakhra Aura Febriawanto]]>;
<![CDATA[Anggun Ardianih]]>;
<![CDATA[Mulyanti]]>;
<![CDATA[Alya Fakhirah Mashuri]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i1.716
<![CDATA[This study aims to examine the influence of audit committees, sales growth, liquidity, leverage, and institutional ownership on financial distress, with profitability as a moderating variable and company value as a mediating variable. The research object includes infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. From a total population of 70 companies during the five-year observation period, 12 companies were selected as samples using purposive sampling. The results show that liquidity has a significant effect on financial distress. Meanwhile, the audit committee, leverage, institutional ownership, and sales growth do not have a significant effect on financial distress. Furthermore, profitability moderates the relationship between leverage and financial distress, but does not moderate the effect of the audit committee, liquidity, institutional ownership, and sales growth on financial distress. Moreover, company value acts as a mediating variable in the relationship between sales growth, liquidity, and leverage on financial distress, but does not mediate the relationship between the audit committee and institutional ownership on financial distress.]]>
<![CDATA[ACCOUNTING INFORMATION VALUE RELEVANCE, FINANCIAL DISTRESS, AND STOCK PRICE BEHAVIOR: EMPIRICAL EVIDENCE FROM INDONESIAN LISTED BANKS ]]>
<![CDATA[Resvi Noprianti]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Ani Kusumaningsih]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i1.717
<![CDATA[This study aims to analyze the effect of the value relevance of accounting information, which is proxied by earnings, book value, and cash flows, as well as financial distress, on stock prices of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The fluctuations in stock prices in the post-pandemic period and differences in financial performance among banks motivated the need to re-examine the role of accounting information and financial distress in influencing firm value in the capital market. This research employs a quantitative approach using multiple linear regression analysis. The data used are secondary data consisting of annual financial statements and stock price data obtained from the official IDX website and published company reports. The sample was selected using a purposive sampling method based on predetermined criteria. The results show that earnings have a significant effect on stock prices, indicating that profitability information remains a key consideration for investors in assessing a company’s prospects. Book value is also found to have a significant effect on stock prices, suggesting that equity position is perceived by the market as an important indicator of a firm’s fundamental value. Meanwhile, cash flows do not have a significant effect on stock prices, implying that investors in the banking sector tend to place greater emphasis on accrual-based indicators than on cash-based indicators. Financial distress has a negative and significant effect on stock prices, meaning that higher levels of financial pressure reduce investor confidence, which in turn leads to a decline in stock prices. These findings reinforce signaling theory, which states that financial information disclosed by companies provides important signals for investors in making investment decisions.]]>
<![CDATA[THE INFLUENCE OF PRODUCTS, PRICES, PROMOTIONS, AND PLACES ON PURCHASE DECISIONS AT PANGLONG SAKAI SAMBAYAN IN BRANTI RAYA SOUTH LAMPUNG ]]>
<![CDATA[Muhammad Amar Qusay]]>;
<![CDATA[Ni Putu Widhia Rahayu]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i1.718
<![CDATA[This study is focused on examining the contribution level of purchase decisions determined by product, price, promotion, and location factors. This study makes all consumers who make purchase transactions during 2025 as a research population, with a total population of 110 study subjects. The quantity of study respondents adapting the calculation to Slovin calculation with a 5% degree of error was recorded as 86 individuals as study respondents. Referring to the results of the interpretation of quantitative empirical evidence through a review of multiple linear regression mechanisms, the regression mathematical equation Y = 0.454X1 + 0.54X2 + 0.046X3 + 0.245X4 + e was identified. Testing per aspect by t-test indicates that the product, price, and promotion determine the purchase decision, while the place aspect does not determine individually. However, the results of the F test prove that all triggering factors collectively influence the purchase decision at Panglong Sakai Sambayan. The value of the determination coefficient proves that promotion, location, and price show a determination contribution of 52.6% to the purchase action.]]>
<![CDATA[THE EFFECT OF ECONOMIC VALUE ADDED, AND MARKET VALUE ADDED ON STOCK RETURNS WITH DIVIDEND POLICY AS A MODERATION VARIABLE ]]>
<![CDATA[Aditya Rizkia Dwi Saputra]]>;
<![CDATA[Sugiyanto]]>;
<![CDATA[Holiawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i1.719
<![CDATA[This study aims to obtain empirical evidence regarding the influence of economic value added and market value added on stock returns, with dividend policy as a moderating variable. This study uses an associative quantitative approach with a purposive sampling method, resulting in a sample of 21 companies with a total of 105 observation data for the 2020–2024 period. The research data are sourced from financial reports obtained through the official website of the Indonesia Stock Exchange and the websites of each company. Data analysis was conducted using panel data regression with the help of E-Views 13, where the first equation model uses the Command Effect Model. The results show that economic value added has an effect on stock returns, and market value added has no effect on stock returns. In addition, dividend policy is proven to moderate the relationship between EVA and MVA on stock returns.]]>
