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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567 Documents
<![CDATA[ENHANCING FINANCIAL BEHAVIOR OF GENERATION Z: THE ROLE OF FINANCIAL LITERACY AND MANAGEMENT IN MEDAN CITY ]]>
<![CDATA[Adi Harianto]]>;
<![CDATA[Deva Djohan]]>;
<![CDATA[Atika Rahmi]]>;
<![CDATA[Yogi Rahman Feriza Ginting]]>;
<![CDATA[Fachrun Nissa]]>
<![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.v4i2.772
<![CDATA[This study aims to analyze the impact of financial literacy and financial management on the financial behavior of Generation Z in Medan City. Financial literacy is expected to enhance individuals' understanding of better financial management, which in turn can influence their financial behavior. This study uses a quantitative approach with a survey method. Data collection was done through questionnaires distributed to 200 respondents who are Generation Z in Medan City. Data analysis techniques used include multiple linear regression to test the relationships between variables. The results indicate that both financial literacy and financial management have a positive and significant impact on the financial behavior of Generation Z. These findings suggest that improving financial literacy and sound financial management can enhance responsible financial behavior among Generation Z. This study provides important implications, both in the development of theories related to financial literacy and financial behavior, and in the practical management of personal finances for young generations.]]>
<![CDATA[IMPACT OF FRAUD HEPTAGON ON FINANCIAL STATEMENT FRAUD IN MANUFACTURING COMPANIES ]]>
<![CDATA[Faiz Dzikrullah]]>;
<![CDATA[Mohamad Zulman Hakim]]>
<![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.v4i2.773
<![CDATA[This study aims to analyze the effect of financial target, financial stability, external pressure, personal financial need, change in direction, ignorance, greed, effective monitoring, ideal condition of the company, change in auditor, and frequency of CEO picture on financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. This study uses a quantitative approach with secondary data from company annual reports. The research sample consisted of 91 manufacturing companies selected using purposive sampling, with a total of 273 observations over three years. The data analysis technique used is panel data regression analysis with EViews 12 software. The results show that financial target, external pressure, change in directors, ideal condition of the company, and change in auditor have a positive effect on financial statement fraud. Meanwhile, financial stability, personal financial need, ignorance, greed, effective monitoring, and frequency of CEO picture have no significant effect on financial statement fraud. The Adjusted R-squared value of 7.51% indicates that the ability of independent variables to explain the dependent variable is limited, so future research is suggested to add other variables such as audit quality, corporate governance, or macroeconomic factors.]]>
<![CDATA[SUSTAINABILITY PERFORMANCE IN SMES: THE ROLE OF EMA AND RESILIENCE ]]>
<![CDATA[Indah Yani]]>;
<![CDATA[Dara Alifa Fajriati Thamrin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i2.735
<![CDATA[This paper examines how Environmental Management Accounting (EMA) can influence sustainability performance (SP), with strategic resilience (SR) serving as a mediating factor. Data were collected using a quantitative method, by surveying 127 small and medium-sized enterprises (SMEs) and focusing on the top management of the company that was involved in making strategic decisions. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to analyze the data. The results indicate that the positive and significant impact of EMA is on sustainability performance and strategic resilience. Moreover, strategic resilience has a positive impact on the sustainability performance and partially mediates the relationship between the EMA and SP. These findings show that although EMA can give the necessary environmental information, its ability to create sustainability performance relies on the ability of the organization to absorb, adapt, and transform the information into strategic action. This research is a contribution to the body of literature because it refutes the existing hypothesis that better sustainability performance is an automatic consequence of environmental information. Rather, it shows that the power of EMA is in its combination with the organizational capabilities, in particular, strategic resilience. The implications of the findings on SMEs are also practical in the sense that it is important that internal capabilities should be enhanced in order to maximize the utilization of environmental information in coming up with sustainable results.]]>
<![CDATA[MONEY SUPPLY AND FINANCIAL PERFORMANCE OF DEPOSIT TAKING SACCOS IN KENYA ]]>
<![CDATA[David Irungu Thugu]]>;
<![CDATA[Gordon Opuodho]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.776
<![CDATA[The Savings and Credit Cooperative Societies (SACCOs) are among the most prominent cooperative societies in Kenya, distinguished by unique traits compared to other cooperatives. In Kenya, Deposit-Taking (DT)-SACCOs have experienced a decline in growth rates concerning key performance parameters such as total assets, total deposits, and gross loans. Firms make various operational and strategic decisions—including financing, investing, and operational decisions that are typically moderated by the macroeconomic environment. However, many SACCOs operate without understanding the effect of macroeconomic variables, such as money supply, on their financial performance. This study aimed to establish the effect of money supply on the financial performance of savings and cooperative societies in Kenya. A causal research design was utilized, targeting all 184 deposit-taking SACCOs in Kenya. The study relied on secondary data for a ten-year period (2015-2024) and employed a panel data analytical model. The findings revealed a significant positive relationship between money supply and financial performance of DT-SACCOs in Kenya. Based on these findings, the study concludes that money supply has a statistically significant positive effect on the financial performance of DT-SACCOs in Kenya. Therefore, it is recommended that all SACCOs in Kenya should consider the impact of macroeconomic predictors to enhance financial performance. Additionally, policymakers and the Central Bank of Kenya should maintain stable and adequate liquidity to support the financial performance growth of DT-SACCOs.]]>
<![CDATA[THE EFFECT OF BUSINESS STRATEGY, COMPANY SIZE, AND SALES GROWTH ON FINANCIAL DISTRESS ]]>
<![CDATA[Siti Hailatul Fikriyah]]>;
<![CDATA[Rahma Wiyanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.778
<![CDATA[This study aims to analyze the influence of business strategy, company size, and sales growth on financial distress in infrastructure sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Financial distress is measured using the Altman Z-Score model as an indicator of a company's potential financial distress. This study uses a quantitative approach with secondary data obtained from company financial reports through a purposive sampling technique, resulting in 235 observational data. The analytical method used is panel data regression with the help of the EViews 14 application. Based on the results of model selection through the Chow test, the Hausman test, and the Lagrange Multiplier test, the best model used is the Fixed Effect Model (FEM). The results show that simultaneously, business strategy, company size, and sales growth have a significant effect on financial distress. Partially, business strategy and company size have a significant effect on financial distress, while sales growth does not have a significant effect on financial distress. These results indicate that the right business strategy and large company size can reduce the risk of financial distress, while sales growth does not necessarily reflect a healthy financial condition. This research is expected to provide theoretical contributions to the development of accounting and financial management literature and provide practical considerations for company management in managing financial risk sustainably.]]>
<![CDATA[STRATEGIC TRANSFORMATION OF COMPENSATION SYSTEMS IN INDONESIA AFTER THE JOB CREATION LAW: A LITERATURE REVIEW ]]>
<![CDATA[Putri Handayani]]>;
<![CDATA[Agus Usman]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.780
<![CDATA[The compensation system in Indonesia is undergoing a paradigmatic transformation in line with the enactment of Law Number 11 of 2020 concerning Job Creation. The shift in philosophy from the dominant protective approach in Law Number 13 of 2003 to a paradigm based on flexibility and productivity opens up strategic space for organizations to redesign their compensation architecture. This study aims to analyze how the three pillars of modern compensation traditional bases for pay, incentive pay, and person-focused pay can be coherently integrated within the new regulatory framework. The research uses a qualitative approach with the type of library research. The data sources consist of Indonesian regulatory documents as primary data and textbooks and international scientific journals as secondary data, which are analyzed using thematic content analysis techniques. The validity of the data is ensured through source triangulation and methodological triangulation. The results of the analysis show that the three pillars are complementary and not substitutive. Traditional bases for pay serve as the foundation of internal justice and regulatory compliance, incentive pay acts as a strategic alignment mechanism between individual contributions and organizational goals, while person-focused pay is a long-term human capital investment instrument. The integration of the three requires a balance between internal consistency and market competitiveness formalized in Company Regulations or Collective Labor Agreements. The practical implications of this study confirm that sustainable competitive advantage in the post-Job Creation Law era can only be achieved through a compensation system that is at the same time legal, fair, competitive, and socially legitimized.]]>
<![CDATA[THE INFLUENCE OF SOCIAL MEDIA CONTENT, INFLUENCER MARKETING, AND WORD OF MOUTH ON HEALTHCARE SERVICE USER DECISIONS AT PT SPRING ISLAND TRAVEL MEDAN ]]>
<![CDATA[Debby Junita Inggriani Panjaitan]]>;
<![CDATA[Gavrilsca]]>;
<![CDATA[Enda Gunanta Surbakti]]>;
<![CDATA[Holfian Daulat Tambun Saribu]]>;
<![CDATA[Rintan Saragih]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.777
<![CDATA[This study aims to examine the effect of social media content, influencer marketing, and word of mouth on the decision-making of healthcare service users at PT Spring Island Travel Medan. The background of this research is based on the increasing role of digital media in shaping perceptions and decisions of prospective medical travelers, particularly in selecting healthcare services in Malaysia. This study employs a quantitative approach using descriptive and explanatory methods. The sample consists of 96 respondents, selected using accidental sampling. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that social media content has a positive and significant effect on users’ decision-making. Meanwhile, influencer marketing does not have a significant partial effect. On the other hand, word of mouth has a positive and significant influence and is identified as the most dominant variable affecting users’ decisions. Simultaneously, all three independent variables have a significant effect on healthcare service decisions at PT Spring Island Travel Medan. These findings indicate that trust derived from other people’s experiences remains the primary factor in making medical travel decisions, although digital content still plays an important supporting role in influencing user decisions.]]>
<![CDATA[THE EFFECT OF ESG DISCLOSURE, LIQUIDITY, AND PROFITABILITY ON FIRM VALUE: THE MODERATING ROLE OF DIVIDEND POLICY ]]>
<![CDATA[Najma Kamilah Rizkianti]]>;
<![CDATA[Lena Erdawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.779
<![CDATA[This study investigated the effect of Environmental, Social, and Governance (ESG) Disclosure, Liquidity, and Profitability on Firm Value, with dividend policy as a moderating variable, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative associative approach was employed, and the sample was selected using purposive sampling, yielding 29 firms and 145 panel data observations. Data analysis was conducted using moderated regression analysis with EViews 13, and the fixed effect model was identified as the best-fitting model. The findings revealed that environmental, social, and governance disclosure and liquidity did not significantly influence firm value, whereas profitability demonstrated a positive and significant effect. Furthermore, dividend policy failed to moderate the relationships between environmental, social, and governance disclosure, liquidity, and profitability with firm value, indicating that dividend policy did not function as a moderating variable in this context. These results highlighted the limited role of environmental, social, and governance disclosure and liquidity in enhancing firm value within the food and beverage sector, while profitability remained a key determinant. The absence of moderation by dividend policy suggested that firm value in this industry was more directly shaped by operational performance rather than dividend distribution strategies. This study contributed empirical evidence from an emerging market perspective and offered practical implications for corporate managers and investors in formulating value-enhancing strategies.]]>
<![CDATA[THE EFFECT OF PRICE, PROMOTION AND QUALITY OF MAXIM APPLICATION SERVICES ON CUSTOMER SATISFACTION IN MEDAN CITY ]]>
<![CDATA[Reja Filif Andrian]]>;
<![CDATA[Ratna Oktavia Situmorang]]>;
<![CDATA[Tri Putri Enjelina Grasela Sinabang]]>;
<![CDATA[Holfian Daulat Tambun Saribu]]>;
<![CDATA[Rintan Saragih]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.781
<![CDATA[This study examines the effect of price, promotion, and service quality on customer satisfaction with the Maxim application in Medan City. The rapid growth of online transportation services has encouraged service providers to strengthen marketing strategies that can improve customer satisfaction and maintain competitiveness. This research used a quantitative approach with an explanatory research design. Primary data were collected through questionnaires distributed to 100 active Maxim users in Medan City. The data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results show that price has a positive and significant effect on customer satisfaction, with a significance value of 0.008. Promotion also has a positive and significant effect, with a significance value of 0.000, and becomes the most dominant variable in influencing customer satisfaction. However, service quality does not have a significant partial effect, with a significance value of 0.857. Simultaneously, price, promotion, and service quality have a significant effect on customer satisfaction, as indicated by an F-value of 41.960 and a significance value of 0.000. The Adjusted R Square value of 0.554 indicates that the three variables explain 55.4% of the variation in customer satisfaction. These findings suggest that Maxim should maintain competitive pricing, strengthen promotional strategies, and improve service consistency to build sustainable customer satisfaction.]]>
<![CDATA[THE INFLUENCE OF INNOVATION, DIGITALIZATION, AND SERVICE QUALITY ON CUSTOMER SATISFACTION OF MSMES IN MEDAN CITY ]]>
<![CDATA[Vicella]]>;
<![CDATA[Sarah Bintang Angelina]]>;
<![CDATA[Sofiana Tampubolon]]>;
<![CDATA[Ricko Lotama]]>;
<![CDATA[Fenny Krisna Marpaung]]>;
<![CDATA[Christin Imelda Girsang]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.782
<![CDATA[This study aims to examine and analyze the influence of Innovation, Digitalization, and Service Quality on Customer Satisfaction of MSMEs in Medan City. The research method used is a quantitative method with a descriptive quantitative approach, classified as explanatory research. The population of this study consists of mobile coffee shop MSME consumers in Medan City. The research sample includes 100 respondents selected using the accidental sampling technique. The data analysis method employed is multiple linear regression. The F-test results, with an F-calculated value of 381.717 > F-table of 2.70 and a significance level of < 0.05, indicate that Innovation, Digitalization, and Service Quality simultaneously have a significant influence on Customer Satisfaction of MSMEs in Medan City. The t-test results show that Innovation has a positive and significant influence on Customer Satisfaction, Digitalization has a positive and significant influence on Customer Satisfaction, and Service Quality has a positive and significant influence on Customer Satisfaction. The coefficient of determination analysis yielded an Adjusted R² value of 0.920, meaning that the variation in the variables of Innovation, Digitalization, and Service Quality explains 92.0% of Customer Satisfaction, while the remaining 8.0% is explained by other variables.]]>
