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[THE EFFECT OF AUDITOR INDEPENDENCE AND EXPERIENCE ON FRAUD DETECTION WITH PROFESSIONAL SKEPTICISM AS MODERATOR ]]>
<![CDATA[Dwi Mardianto]]>;
<![CDATA[Rita Yuniarti]]>
<![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.v4i3.796
<![CDATA[The primary objective of a financial statement audit is to express the auditor's opinion on whether the statements have been prepared correctly in all material respects, that is, whether the statements are true and objective. Fraud remains a problem today. Fraud can be committed by individuals from within or outside the organization, due to auditors not detecting it. This research aims to analyze the influence of independence and audit experience on fraud detection by considering the role of professional skepticism as a moderator. This research method uses descriptive with a quantitative approach and data analysis techniques used partial least squares (PLS) through SmartPLS software version 4, the sample consisted of 25 public accounting firms in Bandung city with the sampling technique used using saturated sampling and obtained 76 respondents, the results of this study indicate that (Independence and Audit Experience have a significant influence on fraud detection, professional skepticism can moderate independence, professional skepticism cannot moderate audit experience on fraud detections.]]>
<![CDATA[CORPORATE GOVERNANCE MECHANISMS AND FINANCIAL REPORTING QUALITY: THE ROLE OF AUDIT COMMITTEE MEETINGS AND INSTITUTIONAL OWNERSHIP IN INDONESIAN BANKS ]]>
<![CDATA[Sari Lestari]]>;
<![CDATA[Ferdiansyah Ritonga]]>
<![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.v4i3.797
<![CDATA[This study aims to analyze the effect of audit committee meeting frequency and institutional ownership on earnings management in banking sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employs a quantitative approach using secondary data obtained from the companies’ annual reports and financial statements. The sample was determined using a purposive sampling technique, resulting in 16 companies with a total of 80 observations. Data analysis was conducted using panel data regression. The control variables used in this study were firm size, leverage, and profitability. The results indicate that institutional ownership has a significant negative effect on discretionary accruals, while profitability has a significant positive effect on discretionary accruals. Meanwhile, audit committee meeting frequency, firm size, and leverage have negative but statistically insignificant effects. Simultaneously, all independent variables significantly affect discretionary accruals. These findings suggest that corporate governance mechanisms, particularly institutional ownership, play a role in influencing earnings management practices in banking companies.]]>
<![CDATA[FINANCIAL DRIVERS OF SALES GROWTH IN FOOD AND BEVERAGE COMPANIES: THE ROLE OF INVENTORY FINANCING, PROFITABILITY, AND LIQUIDITY ]]>
<![CDATA[Sri Lestari Sinaga]]>;
<![CDATA[Yeni Ariesa]]>;
<![CDATA[Dinda Ayu Annisa]]>;
<![CDATA[Cindy Margaret Tampubolon]]>;
<![CDATA[Rusiadi]]>
<![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.v4i3.798
<![CDATA[This study investigates the relationship between inventory financing, profitability, and liquidity in enhancing sales growth among food and beverage companies listed on the Indonesia Stock Exchange. A quantitative explanatory design was employed using secondary data derived from published financial statements for the 2021–2024 period. The research object comprised food and beverage sector companies listed on the Indonesia Stock Exchange, with 67 observations selected as the research sample. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 by evaluating both the measurement model and the structural model. The findings reveal that inventory financing has a positive and significant effect on sales growth, indicating that effective inventory financing enables companies to maintain product availability and support operational continuity. Liquidity also demonstrates a positive and significant effect on sales growth, suggesting that adequate short-term financial capacity strengthens companies’ ability to fulfill operational needs and respond to market demand. Conversely, profitability shows a significant negative effect on sales growth, implying that higher profitability may reflect efficiency-oriented strategies rather than sales expansion. Overall, the study concludes that inventory financing, profitability, and liquidity are essential financial determinants of sales growth. These findings provide practical implications for food and beverage companies in formulating smarter financial strategies to achieve sustainable business growth.]]>
<![CDATA[DO PROFITABILITY, LIQUIDITY, LEVERAGE, AND SALES GROWTH PREDICT FINANCIAL DISTRESS? EVIDENCE FROM CONSUMER GOODS FIRMS IN INDONESIA ]]>
<![CDATA[Daud Sofyan Rachman]]>;
<![CDATA[Tituk Diah Widajantie]]>
<![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.v4i3.799
<![CDATA[The growing number of enterprises in Indonesia's main consumer products industry has resulted in more strong commercial rivalry. As a result, firms must maintain consistent and long-term financial success. However, not all major consumer products firms manage their finances efficiently, making them subject to financial crisis. Using a purposive selection strategy, this research will examine profitability, liquidity, leverage, and sales growth indicators as predictors of financial distress in major consumer products industries from 2021 to 2024. The study was driven by increased business rivalry and diminishing earnings in some firms, which have the potential to cause financial issues. This study's research sample was generated using a purposive sampling strategy, including eight firms and four years of observation. The data was analysed using panel data regression in the E-Views 13 programme. The findings of this research show that profitability and liquidity have an impact on financial distress, however leverage and sales growth have no influence.]]>
<![CDATA[DIGITAL TRANSFORMATION OF WEB-BASED ACCOUNTING INFORMATION SYSTEMS FOR THE REVENUE CYCLE IN MULTIPURPOSE COOPERATIVES ]]>
<![CDATA[Merry Hanif Rahma]]>;
<![CDATA[Anik Kusmintarti]]>;
<![CDATA[Kurnia Ekasari]]>
<![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.v4i3.800
<![CDATA[Cooperatives in Indonesia play a strategic role in supporting local economic development and community welfare. However, many cooperatives still rely on manual and fragmented financial management processes that hinder efficiency, accuracy, and transparency in reporting. To overcome these challenges, this study aims to design a web-based Accounting Information System (AIS) for the revenue cycle of KPRI Pergu Singosari as a digital solution to overcome these challenges. To overcome these challenges the research adopts a Research and Development (R&D) approach with the Rapid Application Development (RAD) method, which includes needs analysis, system design, prototype development, and conceptual evaluation. Through business process modelling using Data Flow Diagrams (DFD), this study identifies key performance gaps in the cooperative’s manual accounting system particularly data fragmentation, duplicate recording, and delays in financial reporting. The proposed web-based AIS integrates revenue data across multiple business units (savings and loans, retail, transportation, and land plots) into a single centralized database. The output of this research is a conceptual and functional prototype that demonstrates the system’s technical and functional feasibility in supporting real-time reporting and consolidated cooperative Surplus (SHU) preparation. The conceptual evaluation indicates the prototype’s potential to enhance operational efficiency, data accuracy, and transparency in financial management.]]>
<![CDATA[DIGITAL BUSINESS COMPETENCIES AND HUMAN CAPABILITIES IN THE HOSPITALITY INDUSTRY: DRIVING EMPLOYEE ADAPTABILITY AND SERVICE EXCELLENCE ]]>
<![CDATA[Widya Granita]]>;
<![CDATA[Zairil]]>
<![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.v4i3.802
<![CDATA[The rapid digital transformation in the hospitality industry has significantly reshaped service delivery processes, operational systems, and employee competency requirements. This study aims to examine the influence of Digital Business Competencies on Service Excellence, with Employee Adaptability acting as a mediating variable within the hospitality industry. Grounded in Dynamic Capability Theory, this study investigates how employees’ digital competencies contribute to organizational service performance in increasingly technology-driven hospitality environments. A quantitative research approach was employed using a cross-sectional survey design. Data were collected from 286 hospitality employees working in hotels, resorts, restaurants, and tourism-related service organizations that have implemented digital technologies in their operational activities. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The findings reveal that Digital Business Competencies significantly influence Employee Adaptability and Service Excellence. Furthermore, Employee Adaptability demonstrates a significant positive effect on Service Excellence and partially mediates the relationship between Digital Business Competencies and Service Excellence. The study highlights that digital transformation in hospitality should not focus solely on technological investment but must also emphasize human capability development and workforce adaptability. The findings contribute to the growing literature on human-centered digital transformation by integrating technological capability and employee adaptability into a unified hospitality service framework. Practically, the study provides important managerial implications for hospitality organizations in designing digital competency development programs, adaptive workforce strategies, and sustainable service excellence initiatives in digitally evolving hospitality environments.]]>
<![CDATA[DIRECT AND INDIRECT IMPACT OF SELF-CONTROL AND FUTURE TIME PERSPECTIVE ON FINANCIAL WELL-BEING ]]>
<![CDATA[Nila Oktavia Isnaini]]>;
<![CDATA[Dwi Suhartini]]>
<![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.v4i3.804
<![CDATA[This study examines the influence of self-control and future time perspective on the financial well-being of students receiving the Indonesia Smart College Card (KIP-K) at Universitas Airlangga, while also analyzing the role of past and present financial behavior as an intervening variable in these relationships. Financial well-being is represented by two aspects, namely current money management stress and expected future financial security. The research employed a quantitative explanatory approach involving 319 KIP-K recipients from the 2023 and 2024 cohorts, with respondents selected using the Slovin formula. Data analysis was conducted through Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of WarpPLS 7.0. The findings reveal that self-control is associated with higher expected future financial security, whereas future time perspective corresponds with lower current money management stress. In addition, both self-control and future time perspective demonstrate positive connections with past and present financial behavior. The mediation analysis further indicates that past and present financial behavior partially accounts for the relationship between self-control and expected future financial security, as well as the relationship between future time perspective and current money management stress. These findings suggest that appropriate financial behavior reinforces the contribution of psychological factors in supporting the financial well-being of KIP-K students.]]>
<![CDATA[HEDONIC PRESSURE AND SPIRITUAL CONTROL: DETERMINANTS OF FINANCIAL MANAGEMENT BEHAVIOR AMONG UNIVERSITY STUDENTS ]]>
<![CDATA[Desi Tri Wahyuningsih]]>;
<![CDATA[Dwi Suhartini]]>
<![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.v4i3.805
<![CDATA[This study is intended to explore and demonstrate the influence of a hedonistic lifestyle and spiritual intelligence on the way accounting students at four public universities in Surabaya manage their finances. The object of the study is active accounting students with a total population of 5,057 students. Using proportionate stratified random sampling and the slovin approach with an error tolerance level of 5%, 371 respondents were selected. The study utilized primary information gathered through a digitally distributed questionnaire employing a four-level response scale, whereas supporting data regarding the student population were sourced from PDDIKTI. This study applies a quantitative-based design and utilizes Partial Least Squares–Structural Equation Modeling (PLS-SEM) through WarpPLS 8.0, with the Theory of Planned Behavior serving as the underlying conceptual foundation. The findings reveal that both hedonistic lifestyle tendencies and spiritual intelligence are positively associated with the way students manage their finances, with hedonistic lifestyle exerting the most dominant influence. The model shows that hedonistic lifestyle and spiritual intelligence together account for 14.6 percent of the changes observed in financial management. The study recommends an integrative educational approach combining affective control and spiritual values to cultivate sustainable financial behavior among university students in metropolitan settings.]]>
<![CDATA[TECHNOLOGY-BASED HRM MODEL ON DIGITAL COMPETENCE AND SERVICE PERFORMANCE OF VILLAGE APPARATUS ]]>
<![CDATA[Abdul Jamil]]>;
<![CDATA[Muhammad Yunus Rangkuti]]>;
<![CDATA[Saifudin]]>;
<![CDATA[Makmur Santoso]]>;
<![CDATA[Dedi Setiadi]]>
<![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.v4i3.806
<![CDATA[This study examines the influence of technology-based human resource management and organizational factors on digital competence and service performance of village apparatus, as well as the mediating role of digital competence. The research employs a quantitative explanatory approach with data collected through structured questionnaires distributed to village officials in Brebes Regency involved in public service delivery. The sample was selected using purposive sampling, and data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The results indicate that technology-based human resource management has a significant positive effect on both digital competence and service performance. However, organizational facilities do not have a significant effect on either digital competence or service performance. Furthermore, digital competence does not significantly influence service performance and does not function as a mediating variable. These findings reveal the existence of a skill–implementation gap, where digital capabilities are not effectively translated into improved service outcomes. The study contributes to the development of a human-centered digital transformation model, emphasizing that human resource management plays a more critical role than technological availability in improving public service performance. The findings provide practical implications for local governments in designing effective digital transformation strategies that prioritize human resource development and organizational integration.]]>
<![CDATA[WHEN SUSTAINABILITY MISLEADS: GREENWASHING, CORPORATE BEHAVIOR, AND MARKET PERFORMANCE ]]>
<![CDATA[Linda Ayu Wulandari]]>;
<![CDATA[Dewi Ratnawati]]>;
<![CDATA[Inka Nur Aini]]>
<![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.v4i3.807
<![CDATA[This study examines the effect of environmental disclosure, social disclosure, governance disclosure, operational efficiency, and greenwashing on market performance, as well as the moderating role of tax aggressiveness in mining companies listed on the Indonesia Stock Exchange during 2020–2024. The study is motivated by increasing sustainability pressure and growing investor concerns regarding the credibility of ESG disclosure and greenwashing practices in environmentally sensitive industries. The sample consists of 90 firm-year observations obtained from 18 mining companies selected using purposive sampling. Panel data regression and Moderated Regression Analysis (MRA) with the Random Effect Model (REM) were employed to test the proposed hypotheses. The results indicate that environmental disclosure and operational efficiency positively affect market performance, while social disclosure and greenwashing negatively affect market performance. Governance disclosure does not significantly influence market performance. Furthermore, tax aggressiveness strengthens the negative effect of social disclosure and weakens the positive effect of operational efficiency on market performance. In contrast, tax aggressiveness strengthens the influence of governance disclosure on market performance but does not moderate the relationship between environmental disclosure, greenwashing, and market performance. These findings suggest that investors increasingly evaluate the consistency between sustainability disclosure, operational behavior, and corporate financial practices when assessing firm value and long-term sustainability credibility.]]>
