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[QRIS, P2P LENDING, AND MSME SUSTAINABILITY: THE MEDIATING ROLE OF CAPITAL STRUCTURE ]]>
<![CDATA[Sindy]]>;
<![CDATA[Winnie]]>;
<![CDATA[Erica Mentari Br Purba]]>;
<![CDATA[Rafida Khairani]]>;
<![CDATA[Nasib]]>
<![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.v4i2.755
<![CDATA[This study examines the impact of QRIS and peer-to-peer (P2P) lending on the sustainability of micro, small, and medium enterprises (MSMEs), with capital structure as a mediating variable in Medan Petisah. The rapid development of digital financial services has provided new opportunities for MSMEs to improve financial access and operational efficiency. This research employs a quantitative approach using survey data collected from MSME actors. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that QRIS and P2P lending have a significant positive effect on capital structure and MSME sustainability. Furthermore, capital structure partially mediates the relationship between financial technology usage and business sustainability. These findings indicate that digital financial adoption not only enhances access to funding but also improves the financial structure of MSMEs, contributing to long-term sustainability. This study provides empirical evidence on the role of financial technology in strengthening MSME performance in urban areas.]]>
<![CDATA[DOES FINTECH LENDING DRIVE MSME GROWTH? EVIDENCE FROM BANKING MEDIATION ]]>
<![CDATA[Jesslyn Anggara]]>;
<![CDATA[Rafida Khairani]]>;
<![CDATA[Nasib]]>
<![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.v4i2.757
<![CDATA[This study aims to examine the effect of fintech lending on the growth of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, with a particular focus on the mediating role of the banking industry. MSMEs play a crucial role in the Indonesian economy by contributing significantly to gross domestic product and employment; however, limited access to formal financing remains a major constraint to their development. In this context, fintech lending has emerged as an alternative financing mechanism that offers faster, more flexible, and more accessible funding compared to traditional banking services. This study employs a quantitative approach using secondary data obtained from the Financial Services Authority (OJK), the Central Statistics Agency (BPS), and Data Indonesia, covering the period from January 2022 to December 2025, with a total of 48 observations. The data were analyzed using regression analysis and mediation testing with SPSS. The results indicate that fintech lending has a positive and significant effect on MSME growth. In addition, fintech lending also significantly influences the banking industry. Furthermore, the banking industry has a significant positive effect on MSME growth and fully mediates the relationship between fintech lending and MSME growth. These findings suggest that fintech lending and banking institutions operate in a complementary manner, where banking plays a crucial intermediary role in channeling the impact of fintech into MSME development. Overall, this study provides important insights for policymakers, financial institutions, and fintech developers in strengthening an inclusive and sustainable digital financial ecosystem to support MSME growth in Indonesia.]]>
<![CDATA[EMPLOYEE PERFORMANCE: THE ROLES OF WORK DISCIPLINE, OCCUPATIONAL SAFETY AND HEALTH, AND WORK ENVIRONMENT ]]>
<![CDATA[Amalia Zakirah]]>;
<![CDATA[Yandra Rivaldo]]>;
<![CDATA[Netti Syafitri]]>;
<![CDATA[Robby Kurniawan]]>
<![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.v4i2.759
<![CDATA[This study aims to analyze the effects of work discipline, occupational safety and health, and work environment on employee performance at PT Armada Lintas Samudra. The study used a quantitative approach with PT Armada Lintas Samudra as the research object. The population consisted of 37 permanent employees, and all of them were selected as the sample using total sampling. Data were collected through an online closed-ended questionnaire using a five-point Likert scale and were analyzed using SPSS. The analysis techniques included validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results showed that work discipline had a positive and significant effect on employee performance, as indicated by a significance value of 0.011. Occupational safety and health also had a positive and significant effect on employee performance, with a significance value of 0.026. However, work environment did not have a significant partial effect on employee performance, as its significance value was 0.103. Simultaneously, work discipline, occupational safety and health, and work environment had a significant effect on employee performance, with an F-value of 12.101 and a significance value of 0.000. The model explained 48.1% of the variation in employee performance. These findings indicate that improving employee performance requires strengthening work discipline and optimizing occupational safety and health implementation within the company.]]>
<![CDATA[GREEN INNOVATION IN BATAM CONSTRUCTION COMPANIES: THE ROLE OF ORGANIZATIONAL CLIMATE AND CORPORATE GOVERNANCE ]]>
<![CDATA[Selvia Suhaeda]]>;
<![CDATA[Yandra Rivaldo]]>;
<![CDATA[Dewi Permata Sari]]>
<![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.v4i2.760
<![CDATA[The construction industry is one of the most environmentally intensive sectors, making green innovation an essential strategy for improving environmental sustainability and organizational competitiveness. This study aims to analyze the effects of organizational climate, corporate governance, and employee intellectual capability on green innovation, as well as to examine the moderating role of green transformational leadership in construction companies in Batam City, Indonesia. The study employed a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. Data were collected from 82 employees working in construction firms through purposive sampling and measured using a Likert-scale questionnaire. The findings indicate that organizational climate, corporate governance, and employee intellectual capability each have a positive and significant effect on green innovation, with employee intellectual capability emerging as the strongest predictor. Green transformational leadership also has a direct positive effect on green innovation. However, it does not significantly moderate the relationship between organizational climate, corporate governance, employee intellectual capability, and green innovation. These results suggest that internal organizational factors and employee capacity play a central role in encouraging green innovation. The study concludes that strengthening intellectual capability, fostering a supportive organizational climate, and implementing sound corporate governance are key strategies for promoting green innovation in construction companies.]]>
<![CDATA[THE EFFECT OF SELF-EFFICACY AND CAREER GOAL ORIENTATION ON STUDENTS' DIGITAL COMPETENCY DEVELOPMENT INTENTIONS: A CROSS-DISCIPLINARY STUDY ]]>
<![CDATA[Abdul Jamil]]>;
<![CDATA[Luqman Hakim]]>;
<![CDATA[Muhammad Yusuf]]>;
<![CDATA[Irpan Hidayat Hasibuan]]>;
<![CDATA[Joko Sarono]]>
<![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.v4i1.763
<![CDATA[Rapid digital transformation requires students to have adaptive digital competencies to be able to compete in a digitalized world of work. This study aims to analyze the influence of self-efficacy and career goal orientation on the intention of developing digital competencies in students across disciplines. This study uses an explanatory quantitative approach with a survey method of 200 active undergraduate and diploma four students from various fields of science. Data were collected through a questionnaire with a five-point Likert scale and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results of the study show that self-efficacy and career goal orientation have a positive and significant effect on the intention of developing digital competencies, both partially and simultaneously, with a model that has a strong explainability. In addition, there is a difference in intentions between disciplines, where students in the field of science and technology show a higher level of intention than the social-humanities field. These findings confirm that psychological and motivational factors have an important role in shaping digital competency development intentions, not solely influenced by external factors. This research contributes to strengthening the integration of Self-Efficacy Theory, Goal Orientation Theory, and Theory of Planned Behavior, as well as providing practical implications for the development of higher education policies based on strengthening self-efficacy and digital career orientation.]]>
<![CDATA[BOARD CHARACTERISTICS AND OPERATIONAL EFFICIENCY OF WATER AND SANITATION COMPANIES IN MOUNT KENYA REGION ]]>
<![CDATA[Mugambi Joyce Wanjiru]]>;
<![CDATA[Douglas Rosana]]>;
<![CDATA[Tumaini Mwikamba]]>
<![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.v4i1.764
<![CDATA[Board characteristics have become a significant area of scholarly inquiry in both developing and developed economies, as they reflect the relationship between directors and stakeholders. This study aimed to examine the relationship between board characteristics and the operational efficiency of water and sanitation companies in the Mount Kenya Region. Specifically, it assessed the effects of board size, board diversity, board competence, and board meeting frequency on operational efficiency. The study was grounded in agency theory, stewardship theory, stakeholder theory, and transaction cost theory, and adopted a quantitative research design. A census approach was used, covering all 21 water and sanitation companies in the region. Secondary data were collected from financial statements for the period 2019–2024. Panel data regression analysis was employed to evaluate the relationships between variables. The findings revealed that all board characteristics examined have a positive and statistically significant effect on operational efficiency. Board size showed the strongest influence (β = 0.350), followed by board meeting frequency (β = 0.299), board diversity (β = 0.283), and board competence (β = 0.180). The study concludes that board characteristics play a crucial role in enhancing organizational efficiency. It recommends that organizations prioritize appropriate board composition by improving member qualifications, optimizing board size, promoting diversity, and ensuring regular meetings. These measures are essential for strengthening governance and improving operational performance in water and sanitation companies.]]>
<![CDATA[MODERATING EFFECTS OF FIRM SIZE ON THE RELATIONSHIP BETWEEN PROFITABILITY, LIQUIDITY, AND CAPITAL STRUCTURE: A STUDY ON INDONESIAN REAL ESTATE COMPANIES ]]>
<![CDATA[Rini Sulistiyowat]]>;
<![CDATA[Cindy Claudia Oktaviana]]>;
<![CDATA[Nia Tresnawaty]]>;
<![CDATA[Efa Wahyuni]]>;
<![CDATA[Meifida Ilyas]]>
<![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.v4i2.765
<![CDATA[This study aims to analyze the effect of profitability and liquidity on capital structure, as well as the moderating role of firm size in the relationship between these variables in real estate companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The data used in this study were obtained from publicly available financial reports. The method employed is panel data regression with the Moderated Regression Analysis (MRA) approach to test the moderating effect of firm size. The results show that profitability does not significantly impact capital structure, while liquidity has a significant negative effect on capital structure. Additionally, firm size was found to moderate the relationship between liquidity and capital structure but does not moderate the effect of profitability on capital structure. This research contributes to the development of capital structure literature in Indonesia's real estate sector and provides practical insights for companies in formulating more effective funding strategies in a dynamic market.]]>
<![CDATA[THE EFFECT OF GREEN ACCOUNTING, THIN CAPITALIZATION, AND SUSTAINABILITY REPORTING ON FINANCIAL STATEMENT TRANSPARENCY WITH PROFITABILITY AS A MODERATING VARIABLE ]]>
<![CDATA[Chaerul Anam]]>;
<![CDATA[Eko Sudarmanto]]>
<![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.v4i2.767
<![CDATA[The purpose of this study is to examine the effects of green accounting, thin capitalization, and sustainability reporting on financial reporting transparency, and to determine the moderating role of profitability in these relationships. This research uses a quantitative approach with an explanatory design based on panel data from industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Data were analyzed using EViews 12 with panel regression to test six hypotheses. The results show that green accounting has a positive and significant effect on financial reporting transparency, while thin capitalization has no significant effect. In contrast, sustainability reporting has a negative and significant effect on transparency. Profitability is found to weaken the relationship between green accounting and financial transparency but strengthen the relationship between sustainability reporting and financial transparency. These findings highlight the importance of integrating environmental accounting and responsible disclosure practices to enhance the credibility, accountability, and transparency of corporate financial reports in Indonesia’s industrial sector.]]>
<![CDATA[THE EFFECTIVENESS OF CORETAX IMPLEMENTATION ON TAXPAYERS THROUGH A HUMANISTIC AND VALUE-BASED GOVERNANCE APPROACH: A CRITICAL PARADIGM FRAMEWORK ]]>
<![CDATA[Diah Rizkyan Dewi]]>;
<![CDATA[Rien Agustin Fadjarenie]]>
<![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.v4i2.768
<![CDATA[Indonesian taxation has undergone continuous reforms since 1984. It is currently in the digital transformation stage, with the Core Tax Administration System (CTAS) representing a significant initiative to digitalize tax governance. The Coretax system, as an integrated digital platform, aims to enhance the effectiveness of implementing taxpayers’ rights and obligations by automating registration, reporting, and payment procedures. Within the framework of value-based governance, this study explores how the implementation of Coretax aligns technological efficiency with humanistic values to strengthen trust, transparency, and compliance. Using a qualitative approach within a critical paradigm, this research analyzes the effectiveness of Coretax implementation from the perspective of taxpayers and tax authorities. Primary data were collected from ten informants, including representatives from the Directorate General of Taxes, corporate and individual taxpayers, and tax consultants. Data were processed using NVivo 14 to identify contextual relationships between system readiness, socialization, and humanistic value orientation. The findings reveal that the implementation of Coretax has not yet been fully effective—both in socialization and system substance—due to the limited integration of humanistic and value-based elements in policy communication and system design. The novelty of this study lies in integrating a humanistic perspective into the framework of value-based governance to assess digital fiscal transformation, offering an alternative lens for evaluating the effectiveness of Indonesia’s tax reform policies. This study highlights the need for a governance model that harmonizes digital transformation with ethical and human-centered public service values to ensure equitable taxpayer participation and sustainable fiscal reform.]]>
