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
532 Documents
<![CDATA[DETERMINANTS OF TRADER REVENUE IN TRADITIONAL MARKETS: THE ROLE OF CAPITAL AND WORKING HOURS ]]>
<![CDATA[Hikmahwati]]>;
<![CDATA[Raudatul Jannah]]>;
<![CDATA[Putriana Salman]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.739
<![CDATA[This study aims to analyze the dynamics of small businesses by measuring the contribution of capital and working hours to the income of traders at Sudimampir Market in Banjarmasin. Small businesses, particularly those in the informal sector, such as traditional markets, play a crucial role in the local economy, but often face various resource constraints. This study uses a quantitative approach with multiple linear regression analysis. Data was collected through questionnaires administered to merchants active at Sudimampir Market. The results indicate that the capital variable does not significantly influence merchant income (significance value 0.725 > 0.05), while working hours have a significant influence (significance value 0.003 < 0.05). These findings reflect that, in the context of small businesses in traditional markets, business success is more determined by the amount of time merchants invest in selling than by the size of their capital. Working hours are a form of time investment that directly contributes to increased income.]]>
<![CDATA[DETERMINANTS OF CORPORATE SUSTAINABILITY DISCLOSURE: EVIDENCE FROM ESG BOARD ]]>
<![CDATA[Linda Ayu Wulandari]]>;
<![CDATA[Hendro Paulus]]>;
<![CDATA[Nita Erviana]]>;
<![CDATA[Deden Tarmidi]]>;
<![CDATA[Diah Iskandar]]>
<![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.v4i1.740
<![CDATA[Corporate sustainability disclosure (CSD) has become an important mechanism for improving transparency regarding corporate environmental and social responsibilities. This study examines the determinants of corporate sustainability disclosure by analyzing the roles of environmental commitment, circular economic initiatives, and firm size, as well as the moderating effect of financial risk. The study also compares sustainability disclosure practices between firms with Environmental, Social, and Governance (ESG) boards and those without. The sample consists of 185 firm-year observations from energy sector companies listed on the Indonesia Stock Exchange during 2020–2024. Panel data regression with moderated regression analysis was employed. The results indicate that environmental commitment affects sustainability disclosure differently depending on the presence of ESG boards. Meanwhile, circular economy initiatives and firm size positively influence sustainability disclosure regardless of governance structure. Financial risk strengthens environmental disclosure incentives but weakens the influence of firm size.]]>
<![CDATA[THE INFLUENCE OF SOCIAL MEDIA MARKETING CAPABILITY AND DIGITAL CUSTOMER ENGAGEMENT ON MARKETING PERFORMANCE THROUGH TRUST ]]>
<![CDATA[Dede Suleman]]>;
<![CDATA[Velly Anatasia]]>;
<![CDATA[Devy Sofyanty]]>;
<![CDATA[Prisca Nurmala Sari]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.741
<![CDATA[This study examines the influence of Social Media Marketing Capability and Digital Customer Engagement on Marketing Performance, with Customer Trust as a mediating variable among Micro, Small, and Medium Enterprises in Indonesia. A quantitative explanatory approach was employed using survey data collected from 200 respondents through an online questionnaire. The data were analyzed using Structural Equation Modeling based on Partial Least Squares. The findings reveal that Social Media Marketing Capability and Digital Customer Engagement have positive and significant effects on Marketing Performance. Both variables also significantly influence Customer Trust, indicating their role in building strong customer relationships in digital environments. Furthermore, Customer Trust is found to have a significant effect on Marketing Performance and acts as a mediating variable in the relationships between Social Media Marketing Capability and Marketing Performance, as well as between Digital Customer Engagement and Marketing Performance. These results highlight the importance of integrating digital capabilities, customer engagement, and trust-building strategies to achieve optimal marketing outcomes. This study contributes to the development of relationship marketing literature by providing empirical evidence from the context of Indonesian MSMEs. The findings also offer practical implications for business practitioners in enhancing digital marketing effectiveness.]]>
<![CDATA[DEVELOPMENT OF DYNAMIC CAPABILITY AS A STRATEGY TO IMPROVE ORGANIZATIONAL ECONOMIC PERFORMANCE IN THE ERA OF DIGITAL DISRUPTION ]]>
<![CDATA[Susan Kristinawati]]>;
<![CDATA[Gofur Ahmad]]>;
<![CDATA[M. Irfan Tarmizi]]>;
<![CDATA[Yatimin]]>
<![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.v4i1.742
<![CDATA[Digital disruption requires organizations to adapt quickly and sustainably in order to maintain economic performance. This research aims to analyze the influence of dynamic capability on organizational economic performance in the era of digital disruption. The study uses a quantitative approach with the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. Data was collected through questionnaires from 150 respondents from organizations that have adopted digital technology. Dynamic capability is measured through three dimensions, namely sensing, seizing, and transforming, while organizational economic performance is measured based on profitability, growth, and efficiency. The results of the SEM-PLS analysis show that all dimensions of dynamic capability have a positive and significant effect on the economic performance of the organization. The transforming dimension has the most dominant influence over sensing and seizing. The value of the determination coefficient (R²) of 0.58 indicates that dynamic capability is able to explain 58% of the variation in the organization's economic performance. These findings confirm that the development of dynamic capabilities is an important strategy in improving organizational economic performance in the era of digital disruption.]]>
<![CDATA[COMPARISON OF FINANCING GROWTH IN ISLAMIC COMMERCIAL BANKS BASED ON ITS USE ]]>
<![CDATA[Asbi Amin]]>;
<![CDATA[Rosida Maedina Agus]]>;
<![CDATA[Syahrul Mansyur]]>;
<![CDATA[Sahidah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.743
<![CDATA[This study aims to analyze differences in financing growth based on its type of use working capital, investment, and consumption at Islamic commercial banks in Indonesia during the 2021-2024 period. This research addresses the limitations of previous studies, which generally focused on aggregate analysis and failed to compare growth dynamics across financing types simultaneously. The study used a quantitative approach with monthly data (n = 48) analyzed using Repeated Measures ANOVA and Bonferroni's follow-up test. The results showed a significant difference in financing growth, where working capital financing differed significantly compared to investment and consumption financing, while both were not significantly different. These findings indicate that working capital financing is more sensitive to economic conditions, while investment and consumption financing tend to be stable. This research contributes by emphasizing the role of financing growth as a strategic signal from a signaling theory perspective and provides implications for strengthening the intermediary function of Islamic banking.]]>
<![CDATA[THE INDONESIA-TURKEY FOREIGN TRADE ]]>
<![CDATA[Selminaz Adıgüzel]]>;
<![CDATA[Eko Fajar]]>
<![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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<![CDATA[The aim of this research is to investigate the effects of foreign trade of Indonesia and Turkey on economic growth between 2012 and 2023. The Data came from both countries’ official institution like Statistic Agency, Ministry of Trade, Ministry of Finance. The Period from 2012 until 2023. As research methods, Autoregressive Distributed Lag Bounds approach for cointegration and Toda and Yamamoto causality test were used. The effect of foreign trade on economic growth has been the subject of scientific research. To estimate the impact of foreign trade on economic growth, it was tested whether the time series were stationary or not. For time series analysis to be realistic, the data must be stationary. Time series stationarity structure was determined by the Augmented Dickey-Fuller (ADF) test. Long-term relationships of the variables were analyzed by cointegration test. The causality relationship between variables is given with the Granger Causality Test. This research aims to determine the effect of exports and imports on economic growth.]]>
<![CDATA[CEO DUALITY, AUDIT TENURE, FIRM COMPLEXITY, AND FINANCIAL REPORTING INTEGRITY: THE MODERATING EFFECT OF FIRM RISK ]]>
<![CDATA[Chantika Nurfitriani]]>;
<![CDATA[Imas Kismanah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.747
<![CDATA[This study investigates what factors influence financial statement integrity within the property and real estate sector. This particular sector carries two distinctive characteristics: operational complexity and high financial pressure. Prior research examining CEO duality, audit tenure, and firm complexity has yielded inconsistent findings across different studies. Furthermore, the moderating role of firm risk in these relationships remains largely underexplored. These conditions point to a clear research gap. The present study analyzes how governance attributes influence financial statement integrity. It also examines whether firm risk moderates these relationships. Secondary data from the 2020 to 2024 period provides the empirical foundation. Panel regression combined with a moderated regression analysis approach serves as the analytical technique. Several findings emerge from the results. Audit tenure shows a significant negative effect on financial statement integrity. CEO duality and firm complexity demonstrate no significant impact. Firm risk significantly moderates the effects of audit tenure and firm complexity. However, firm risk does not moderate the CEO duality relationship. The study concludes that auditor independence and firm risk levels occupy an essential role in determining financial reporting quality.]]>
<![CDATA[THE EFFECT OF TRANSFORMATIONAL LEADERSHIP ON EMPLOYEE PERFORMANCE: THE MEDIATING ROLE OF WORK MOTIVATION AT MONICA AND LOREN BAKERY ]]>
<![CDATA[Dita Sofia]]>;
<![CDATA[Defrizal Defrizal]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.748
<![CDATA[This study analyzes the effect of transformational leadership on employee performance, the effect of work motivation on employee performance, and the mediating role of work motivation at Monica & Loren Bakery. A quantitative approach with path analysis was employed. The sample consisted of 44 employees selected through stratified random and purposive sampling. Data were collected via questionnaires, observation, and literature study. Validity, reliability, classical assumption tests, hypothesis testing, and the Sobel test were conducted using SPSS. The results show that transformational leadership has a positive and significant effect on work motivation (Sig. 0.000) and on employee performance (Sig. 0.000). Work motivation also has a positive and significant effect on employee performance (Sig. 0.000). The Sobel test confirms that work motivation significantly mediates the relationship between transformational leadership and employee performance (Z-count = 4.305 > 1.96). The coefficient of determination (R² = 0.992) indicates that 99.2% of the variation in employee performance is explained by both variables. The study is limited to a single bakery, which may restrict generalizability. Future research should explore other industries and include variables such as organizational culture or job satisfaction. Leaders are advised to adopt transformational behaviors providing inspiration, serving as role models, and supporting individual development to enhance motivation and performance. This research contributes to HRM literature by confirming work motivation as a key mediator in the culinary SME context.]]>
<![CDATA[THE EFFECT OF GREEN ACCOUNTING, GREEN INTELLECTUAL CAPITAL, CARBON EMISSION DISCLOSURE, AND TAX RISK ON FIRM VALUE ]]>
<![CDATA[Anindia Vegi Aurora]]>;
<![CDATA[Imas Kismanah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.749
<![CDATA[This study examines the effect of green accounting, green intellectual capital, carbon emission disclosure, and tax risk on firm value in manufacturing firms listed on the IDX during 2021–2024. The research uses secondary data from annual and sustainability reports and applies panel data regression with the Random Effect Model. The results show that green accounting and green intellectual capital significantly affect firm value, while carbon emission disclosure and tax risk do not show a significant effect. Collectively, all variables significantly influence firm value. Overall, the findings indicate that environmental accounting practices and green-based intellectual capital contribute to improving firm value, whereas carbon disclosure and tax-related risk are not yet major determinants in investor valuation decisions.]]>
<![CDATA[THE INFLUENCE OF GREEN ACCOUNTING, CARBON EMISSION DISCLOSURE, AND PROFITABILITY ON COMPANY VALUE ]]>
<![CDATA[Ridwan]]>;
<![CDATA[Wibowo, Eddi Dj]]>;
<![CDATA[Ramdhani, Abdullah]]>;
<![CDATA[Samsulma'arif, Jusni]]>;
<![CDATA[Rianti, Ai Rini]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.754
<![CDATA[A company's value reflects how the market assesses a company's performance and prospects. In the mining sector, environmental issues increase the relevance of green accounting and carbon emission disclosure, but the extent to which investors respond to this information is still inconsistent. This study aims to analyze the influence of green accounting, carbon emission disclosure, and profitability on the value of companies in mining companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The study used a causal associative quantitative approach with purposive sampling techniques and produced 84 firm-year observations. Data analysis was carried out through descriptive statistics, classical assumption tests, and multiple linear regression. The results of the study show that green accounting and carbon emission disclosure do not have a significant effect on the company's value, while profitability has a positive and significant effect. These findings indicate that the market still places more emphasis on financial performance than environmental disclosure in assessing mining companies. The implications of the study show that environmental initiatives will contribute more to the company's value if successfully converted into operational efficiency, risk reduction, and strengthening profitability.]]>
