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
519 Documents
<![CDATA[CREDIT RISK COMPLIANCE LEVELS AND TECHNICAL EFFICIENCY OF COMMERCIAL BANKS IN KENYA: A DATA ENVELOPMENT ANALYSIS (DEA) MODEL APPROACH ]]>
<![CDATA[Stephen Kisuli]]>;
<![CDATA[Tabitha Nasieku]]>;
<![CDATA[Gordon Opuodho]]>;
<![CDATA[Kimanzi Kalundu]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i2.711
<![CDATA[This paper investigates how level of compliance with credit risk regulatory guidelines issued by the central bank of Kenya impacts on technical efficiency whilst considering bank size as a moderating variable. The study adopts a quantitative research design, where a panel data of ten years of a sample of all the licensed commercial banks in Kenya is applied. The technical efficiency scores are estimated with the help of Data Envelopment Analysis (DEA) and the correlation between compliance with credit risk and technical efficiency is estimated with the help of the two-limit Tobit regression model estimated by the means of the Maximum Likelihood Estimation (MLE) method. The study findings established that there is a negative and statistically significant correlation between credit risk and technical efficiency meaning that an increase in credit risk correlates with decreased technical efficiency among commercial banks. Bank size was found to be statistically significant in determining the impact of technical efficiency, which points to the role of scale-related variables in efficiency performance. The study suggests commercial banks to improve their credit risk management and the level of compliance with prudential credit risk guidelines to minimize excessive credit risk exposure and to promote technical efficiency. Moreover, regulators and policymakers are advised to take into account bank size in designing and implementing credit risk regulatory frameworks. The paper also recommends that future research should generalize the study to other financial institutions, including microfinance institutions and cooperative banks, and use longer time horizons to reflect changing regulatory and efficiency dynamics of the financial sector.]]>
<![CDATA[WORKPLACE FACTORS AND PERFORMANCE OUTCOMES: A CASE STUDY OF DISCIPLINE AND ENVIRONMENT AT AN INDONESIAN PORT COMPANY ]]>
<![CDATA[Hepiana Patmarina]]>;
<![CDATA[Khoiru Kalam]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i2.706
<![CDATA[This study aims to analyze the influence of work discipline and the work environment on employee performance at PT. Pelabuhan Bukit Prima Tarahan, a strategic port company in Lampung. Using a quantitative approach with a causal design, the study involved all 33 employees as respondents (census). Primary data was collected through a closed-ended questionnaire using a 1-5 Likert scale, which was tested for validity and reliability. Data analysis employed multiple linear regression. The results show that: (1) Work discipline has a positive and significant effect on employee performance; (2) The work environment has a positive and significant effect on employee performance; and (3) Work discipline and the work environment simultaneously have a positive and significant effect on employee performance. The regression model explains 66.2% of the variation in performance (Adjusted R² = 0.662). These findings support Herzberg's Two-Factor Theory, confirming that work discipline as a motivator factor and the work environment as a hygiene factor are together crucial prerequisites for optimal performance in the challenging context of port operations. This study provides an empirical contribution to the HR management literature in the maritime sector and practical recommendations for management to adopt integrated strategies that strengthen discipline and improve the work environment.]]>
<![CDATA[EXAMINING THE ROLE OF DIGITAL MARKETING AND PRICE DISCOUNTS IN SHAPING PURCHASE DECISIONS IN TIKTOK SOCIAL COMMERCE ]]>
<![CDATA[Hepiana Patmarina]]>;
<![CDATA[Rosa Wulandari]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i2.708
<![CDATA[This study aims to analyze the influence of digital marketing and price discounts on purchase decisions for Jiniso products on TikTok Shop. It seeks to examine both the individual and synergistic effects of these marketing mix elements within Indonesia’s dominant social commerce platform. This quantitative study employs a survey approach with purposive sampling. Data were collected from 100 consumers who had purchased Jiniso products via TikTok Shop using a structured online questionnaire. Multiple linear regression analysis was conducted to test the hypothesized relationships after ensuring data validity, reliability, and meeting classical assumptions. The results indicate that both digital marketing (β = 0.248, p = 0.001) and price discounts (β = 0.581, p = 0.000) have significant positive effects on purchase decisions. Price discounts emerged as the dominant driver, with standardized coefficients more than twice that of digital marketing. Collectively, both variables explain 74.9% of the variance in purchase decisions (R² = 0.749, F = 144.792, p = 0.000), confirming their powerful synergistic effect. The findings suggest that Jiniso and similar fashion brands should maintain value-centric discount strategies while integrating them with high-quality digital content. Brands should use engaging digital marketing for top-funnel awareness and targeted discounts for bottom-funnel conversion. The optimal strategy involves creating a seamless integration between compelling content and competitive pricing on TikTok Shop. This research contributes to the literature by empirically examining the concurrent influence of digital marketing and price discounts within the specific context of TikTok social commerce in Indonesia. It provides novel insights into the relative importance and synergistic interaction of these elements in driving purchase decisions, addressing a gap in platform-specific marketing research in emerging markets.]]>
<![CDATA[INTEREST RATE RISK AND THE FINANCIAL PERFORMANCE OF LISTED COMMERCIAL BANKS IN KENYA ]]>
<![CDATA[Mutinda Prisca Nthenya]]>;
<![CDATA[Gordon Opuodho]]>;
<![CDATA[Linus Isaac Ochieng]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i2.727
<![CDATA[This study examined the impact of interest rate risk on the financial performance of listed commercial banks in Kenya from 2013 to 2023. Using the Interest Rate Parity Theory, it employed a longitudinal approach and conducted a census of all 11 banks listed on the Nairobi Securities Exchange (NSE). These banks are subject to strict oversight by both the Capital Markets Authority (CMA) and the NSE, which require consistent disclosures, financial reporting, audits, and adherence to corporate governance standards. This regulatory environment fosters transparency in asset-liability management (ALM) and risk control, making these banks ideal for studying the relationship between interest rate risk and financial performance. The research utilized secondary data from annual financial statements and reports from the Central Bank of Kenya. Financial performance was measured using Return on Assets (ROA). Panel regression analysis revealed a positive association between interest rate risk management and financial performance, indicating that banks with stronger interest rate risk management tend to perform better. The findings suggest that Kenyan-listed banks have maintained consistent and effective interest rate risk management over the decade, thereby contributing to their stability amid economic uncertainty. Enhanced interest rate management further improved their resilience and financial outcomes. The study recommends that banks maintain robust hedging strategies, conduct regular interest rate stress tests, and perform scenario analyses to guard against unexpected interest rate fluctuations and promote sustainable growth.]]>
<![CDATA[GREEN ACCOUNTING ON SUSTAINABILITY INDEX DISCLOSURE IN INDONESIA ]]>
<![CDATA[Richard Sanjaya]]>;
<![CDATA[Diana Frederica]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i2.730
<![CDATA[This study aims to examine the factors influencing sustainability index disclosure among non-cyclical companies listed on the Indonesia Stock Exchange. The factors investigated include management commitment, institutional ownership, and green accounting. Sustainability index disclosure is measured using the Global Reporting Initiative (GRI) Standards 2021. The research data were obtained from annual reports and sustainability reports for the 2023–2024 period. The sample was selected using a purposive sampling method, resulting in 35 non-cyclical companies included in the analysis. Multiple linear regression analysis was employed to assess the effect of each independent variable on sustainability index disclosure. The results indicate that management commitment and institutional ownership have a positive and significant effect on sustainability index disclosure. In contrast, green accounting does not have a significant effect on the level of disclosure. These findings suggest that strong managerial commitment and institutional ownership play a crucial role in encouraging greater transparency in sustainability reporting. However, the implementation of green accounting practices has not yet been fully reflected in sustainability index disclosure. This study contributes to the sustainability reporting literature by highlighting key governance-related factors that influence corporate sustainability disclosure in emerging markets.]]>
<![CDATA[CORPORATE PERFORMANCE MEASUREMENT USING THE BALANCED SCORECARD: A CASE STUDY OF AN INDONESIAN FAST-FOOD FIRM ]]>
<![CDATA[Naufal Dhenanda Aradea]]>;
<![CDATA[Nuris Sanida]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i2.732
<![CDATA[Increasing competition in the fast-food industry requires companies to implement performance measurement systems that are not only financially oriented but also include non-financial aspects that influence business sustainability. Traditional performance measurement, which focuses solely on financial indicators, is considered insufficient to provide a comprehensive view of organizational performance. Therefore, this study applies the Balanced Scorecard method as a comprehensive performance measurement tool covering four perspectives: financial, customer, internal business processes, and learning and growth. This research aims to analyze the performance of PT Sari Burger Indonesia in Bandar Lampung based on the four Balanced Scorecard perspectives. The research method used is a quantitative approach with a descriptive research type. The data consist of primary data obtained through questionnaires distributed to 33 employees and 50 customers, as well as secondary data in the form of the company’s financial reports for the 2023–2024 period. The sampling technique used is simple random sampling. The results indicate that the overall performance of PT Sari Burger Indonesia falls into the fairly good category. The financial perspective shows relatively stable conditions, the customer perspective reflects a good level of satisfaction, internal business processes are running fairly effectively, and the learning and growth perspective indicates good employee satisfaction, although improvements are still needed in training and human resource development. Thus, the Balanced Scorecard is able to provide a comprehensive overview of company performance and can be used as a basis for strategic management evaluation.]]>
<![CDATA[GREEN MARKETING, ENVIRONMENTAL AWARENESS, AND PURCHASE INTENTION OF ECO BAGS: A STUDY OF PRIVATE VOCATIONAL SCHOOL TEACHERS IN BEKASI REGENCY ]]>
<![CDATA[Sarmin]]>;
<![CDATA[Suryana]]>;
<![CDATA[Siva Marsya Oktaviany]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i2.733
<![CDATA[This study aims to analyze the influence of Green Marketing and Environmental Awareness on consumers' intention to purchase environmentally friendly bags at minimarkets, both separately and simultaneously. This study uses a quantitative and associative approach. The study involved private vocational school teachers in Bekasi Regency, with 341 respondents selected at random. After data collection through questionnaires, instrument testing, classical assumptions, and hypothesis testing were conducted using multiple linear regression with SPSS version 26.0. The results indicate that the desire to purchase ECO BAGs is partially influenced by green advertising and environmental awareness. Additionally, both independent variables significantly influence the dependent variable. According to the coefficient of determination (R²) value of 0.747, green advertising and environmental awareness can explain 74.7% of the interest in purchasing variable. Other variables outside the research model influence 25.3%. Therefore, companies should use Green Marketing strategies and increase environmental awareness in their communications to encourage customers to purchase environmentally friendly products such as ECO BAGs.]]>
<![CDATA[DETERMINANTS OF STOCK PRICES: CAPITAL STRUCTURE, PROFITABILITY, AND SALES GROWTH ]]>
<![CDATA[Deden Tarmidi]]>;
<![CDATA[Paulus, Hendro]]>;
<![CDATA[Apollo Daito]]>;
<![CDATA[Nurul Hidayah]]>;
<![CDATA[Muhyarsyah]]>
<![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.v4i1.736
<![CDATA[This study analyzes the effect of capital structure, profitability, and sales growth on stock prices, with firm size serving as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange. The sample was determined using purposive sampling by selecting firms that consistently published complete annual reports and reported positive earnings during the 2020–2023 period, resulting in 26 companies and 104 panel observations that were examined using panel data regression. The results show that capital structure and profitability have a positive and statistically significant influence on stock prices, while sales growth demonstrates a significant negative effect. Furthermore, firm size strengthens the relationship between capital structure and sales growth with stock prices but does not moderate the effect of profitability. These findings support signaling theory by indicating that investor responses to financial indicators are shaped by firm-specific characteristics and provide practical implications for corporate financial policy and investment decision-making in the property and real estate sector.]]>
<![CDATA[THE EFFECT OF THIN CAPITALIZATION AND TUNNELING INCENTIVES ON TAX AVOIDANCE THROUGH TRANSFER PRICING PRACTICES ]]>
<![CDATA[Metta Ciptaningtyas]]>;
<![CDATA[Lin Oktris]]>
<![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.v4i1.737
<![CDATA[Tax avoidance remains a critical issue in Indonesia’s taxation system, as it potentially undermines government revenue. This study examines the effect of thin capitalization and tunneling incentives on tax avoidance, with transfer pricing serving as an intervening variable. The research focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Using a quantitative approach, this study applies purposive sampling and obtains 265 firm-year observations. Data were analyzed using STATA version 19 through regression and mediation analysis to test the proposed hypotheses. The empirical results indicate that thin capitalization has a significant positive effect on tax avoidance, suggesting that higher debt reliance is associated with greater tax aggressiveness. Tunneling incentives are also found to significantly influence tax avoidance, reflecting the role of controlling shareholders in shifting profits. Furthermore, the mediation analysis reveals that transfer pricing partially mediates the relationship between thin capitalization and tax avoidance, as well as between tunneling incentives and tax avoidance. These findings highlight the importance of transfer pricing practices as a mechanism through which aggressive tax planning strategies are implemented. This study contributes to the literature on corporate taxation by providing empirical evidence from the energy sector in an emerging market context and offers insights for regulators in strengthening tax supervision and transfer pricing regulations.]]>
<![CDATA[AN ANALYSIS OF TAX COMPLIANCE AMONG MSMES IN BEKASI CITY BASED ON THE THEORY OF PLANNED BEHAVIOR ]]>
<![CDATA[Nancy Neorita Siagian]]>;
<![CDATA[Lin Oktris]]>
<![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.v4i1.738
<![CDATA[This study aims to analyze the effect of tax morality, tax literacy, and income level on taxpayer compliance, with religiosity as a moderating variable. This study focuses on Micro, Small, and Medium Enterprises (MSMEs) taxpayers who play an important role in national tax revenue. Data were collected through questionnaires distributed to a number of MSME taxpayers and analyzed using moderation regression methods. The population in this study was MSMEs that were taxpayers in the Bekasi city area. The sample in this study consisted of 390 taxpayers. Data analysis in this study used the SMARTPLS Version 3.2.9 analysis tool. The results of the study indicate that tax morale and tax literacy have a positive and significant effect on taxpayer compliance, while income level has no effect on taxpayer compliance. Meanwhile, the results of the interaction of moderating variables show that religiosity strengthens the effect of tax morale on taxpayer compliance and weakens the effect of tax literacy and income level on taxpayer compliance.]]>
