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
602 Documents
<![CDATA[WHAT DRIVES BACK-LOADED BUDGET ABSORPTION? EVIDENCE FROM PROVINCIAL GOVERNMENTS IN SUMATRA INDONESIA ]]>
<![CDATA[Salsabila Dinanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i4.824
<![CDATA[This study examined the influence of goods and services procurement, remaining budget from the previous year, and local government size on Back-loading of budget absorption in the second semester in provincial governments in Sumatra, Indonesia. The study employed a quantitative approach using secondary data obtained from financial statements (audited) of provincial government published by the audit board of the Republic of Indonesia (BPK RI) for the 2020-2024 period, resulting in 50 observations. The data were analyzed using panel data regression in EViews 14. The results showed that goods and services procurement, remaining budget from previous year (SiLPA), and local government size did not significantly affect back-loading of budget absorption in the second semester. These findings suggest that budget absorption back-loading is primarily an implementation phenomenon, reflecting operational and managerial challenges during budget execution rather than differences in fiscal capacity, procurement spending, or organizational scale. This study contributes to the public financial management literature by introducing a non-cumulative second semester budget absorption indicator to capture the temporal dimension of budget execution. Unlike conventional studies that focus on annual budget realization, this study emphasizes the concentration of spending patterns across the fiscal year, providing a more specific perspective for understanding budget implementation delays in local governments.]]>
<![CDATA[FINANCIAL DISTRESS PREDICTION USING THE DECISION TREE METHOD IN MANUFACTURING COMPANIES IN INDONESIA ]]>
<![CDATA[Ayi Mohamad Sudrajat]]>;
<![CDATA[Hani Fitria Rahmani]]>;
<![CDATA[Nur Alamsyah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i4.828
<![CDATA[This study aims to predict financial distress in Indonesian manufacturing companies using the Decision Tree method. A quantitative predictive design was applied to secondary data from the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024, yielding 612 firm-year observations. Financial distress was measured as a binary outcome (financially distressed versus non-financially distressed), with Current Ratio, Debt to Asset Ratio, Return on Assets, Total Asset Turnover, Sales Growth, and Firm Size as predictors. Using Python, a pruned Decision Tree achieved 84.6% accuracy, 64.7% precision, 75.9% recall, and a 69.8% F1-score for the financially distressed class. Return on Assets was the most influential predictor, followed by Debt to Asset Ratio and Current Ratio. The resulting rules show that distress reflects interacting conditions of weak profitability, high leverage, low liquidity, inefficient asset utilization, and declining sales growth. Theoretically, the study extends financial distress prediction research by demonstrating the value of interpretable machine learning in an emerging-market manufacturing context. Practically, its transparent rules provide an actionable early-warning tool for investors, creditors, managers, and regulators to identify financial vulnerability and support timely intervention.]]>
<![CDATA[THE ROLE OF SOCIAL MEDIA, A CONSUMERIST LIFESTYLE, AND GENERATION Z FINANCIAL MANAGEMENT STRATEGIES IN VEHICLE MODIFICATION ]]>
<![CDATA[Alif Fathan Auliarahman]]>;
<![CDATA[Lauw Tjun Tjun]]>;
<![CDATA[Meyliana]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i4.829
<![CDATA[The purpose of this research is to examine how elements like social media, consumerism, and money management affect the choices made by members of Generation Z when it comes to customizing their vehicles. Modern youths' shopping habits have shifted due in part to the proliferation of social media; these consumers now prioritize gratification of material wants as much as they do status symbols and means of personal expression. A survey is used as a quantitative tool in this investigation. Gen Zers with an interest in vehicle customization and a strong social media presence are the primary subjects of this study. For the purpose of analyzing the questionnaire data, the SEM-PLS approach was used. Results showed that social media significantly and positively affected consumers' financial management practices, car customization options, and overall lifestyle choices. There was also a strong correlation between consumer lifestyles and financial management tactics and choices about car modifications. Generation Z's capacity to handle their finances is one of many elements that impact their choices for motor vehicle modifications, according to this research. Other criteria include social and digital cultural features. In order to understand the purchasing habits of Generation Z in the face of technological breakthroughs, this research adds to the existing theoretical literature by combining the S-O-R approach with conspicuous consumerism and behavioral finance. Educational institutions, digital content makers, and stakeholders in the automobile sector may all benefit practically from this research by learning more about millennial purchasing habits and the significance of enhancing digital financial literacy.]]>
<![CDATA[INTEGRATING MANAGEMENT CONTROL SYSTEMS AND ASWAJA CULTURE IN NAHDLATUL ULAMA HIGHER EDUCATION GOVERNANCE ]]>
<![CDATA[Firdausyi Ayudya Wardani]]>;
<![CDATA[Dwi Suhartini]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i4.831
<![CDATA[This study examines the integration of the Management Accounting Control System (MACS) using the Levers of Control (LoC) framework with Aswaja cultural values in realizing good university governance at Nahdlatul Ulama University Sidoarjo. Employing a qualitative case study approach, data were collected through in-depth interviews with four levels of management and supported by institutional document analysis. The findings reveal that the implementation of the control system at UNUSIDA is not driven mechanistically by bureaucratic mechanisms but is dynamically governed by theological and cultural forces. Belief systems rooted in Aswaja values, particularly tawasuth (moderation), tasamuh (tolerance), and the "Kyai-Santri" exemplary approach, have proven highly effective in fostering organizational commitment and collegial trust. However, administrative tensions persist within the diagnostic control system, where accreditation targets and financial bureaucracy create bottlenecks that hinder innovation at the operational level. Despite these challenges, the potential for dysfunctional behavior has been successfully mitigated through the optimization of collaborative levers. The Dean serves as an organizational buffer by applying tawazun (balance) to negotiate targets based on actual capacity, while interactive controls based on deliberation and tabayyun (clarification) prevent hierarchical conflicts. The harmonization between LoC instruments and Aswaja culture has produced Mas'uliyyah Jama'iyyah (collective accountability), enabling adaptive, humanistic, and dignified governance. This study contributes to the management accounting literature by demonstrating how cultural and religious values can serve as a benchmark for implementing MACS in a way that is both technically effective and culturally appropriate, offering a strategic framework for higher education institutions with strong religious identities.]]>
<![CDATA[THE IMPACT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) ON BANKING FINANCIAL PERFORMANCE IN ASEAN ]]>
<![CDATA[Ervina Vania Wijaya]]>;
<![CDATA[Lauw Tjun Tjun]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i4.833
<![CDATA[This study examines the effect of ESG performance on financial performance in banking institutions across five ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, and the Philippines) during the 2021–2024 period. The study is motivated by the increasing importance of ESG practices in the banking sector and the need to understand how ESG disclosure influences financial outcomes in emerging market contexts, where stakeholder expectations and regulatory environments are evolving rapidly. The sample consists of 46 banks with 180 firm-year observations selected using purposive sampling. Panel data regression with the Random Effect Model was employed to test the proposed hypothesis. The results indicate that ESG performance has a positive and significant effect on financial performance, suggesting that banks with higher ESG disclosure levels tend to achieve better profitability. The model with control variables (firm size, Big Four auditors, and non-performing loans) explains approximately 14.01% of the variation in financial performance. The negative relationship between non-performing loans and financial performance underscores the importance of effective credit risk management. These findings suggest that proactive ESG disclosure enhances stakeholder trust and contributes to improved financial performance in ASEAN banking institutions, providing valuable insights for bank management, regulators, and investors in assessing the role of ESG practices in financial outcomes.]]>
<![CDATA[DRIVERS OF ACCOUNTABILITY IN URBAN VILLAGE FUND MANAGEMENT: EMPIRICAL EVIDENCE FROM INDONESIA ]]>
<![CDATA[Raka Irfansyah]]>;
<![CDATA[Tituk Diah Widajantie]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i4.835
<![CDATA[This study examines the influence of internal control systems, utilization of information technology, competency, and leadership on the accountability of urban village fund management. Urban village funds play an important role in supporting regional development, improving the quality of public services, and fostering the potential of local communities. Therefore, the management of these funds must be carried out accountably to ensure that budget utilization remains in accordance with applicable regulations. This research was conducted in all urban villages within Tambaksari District, Surabaya City. The study employed a quantitative research approach. The use of a quantitative approach was supported by data collected directly from research participants through questionnaires. The questionnaire served as the primary instrument for data collection and was distributed to respondents. A total of 56 respondents, consisting of urban village officials from eight urban villages in Tambaksari District, participated in this study. Purposive sampling was applied as the sampling technique. Data analysis was conducted using the Partial Least Squares (PLS) method with the assistance of SmartPLS 4 software. The empirical findings indicate that internal control systems, utilization of information technology, competency, and leadership have a significant effect on improving the accountability of urban village fund management. Therefore, these findings can serve as a strategic reference for urban village administrations in optimizing fund management and enhancing transparency in financial reporting.]]>
<![CDATA[DETERMINANTS OF AUDIT OPINIONS ON THE FINANCIAL STATEMENTS OF PROVINCIAL GOVERNMETS IN INDONESIA ]]>
<![CDATA[Nadia Putri]]>;
<![CDATA[Rosy Armaini]]>;
<![CDATA[Kurnia Widya Oktarini]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i4.836
<![CDATA[Audit opinions issued by the Audit Board of the Republic of Indonesia (BPK RI) serve as an important indicator of the quality and accountability of public financial management in provincial governments. However, the persistence of corruption cases in several provincial governments that have received favorable audit opinions raises concerns regarding the determinants of audit opinions in the public sector. This study aims to examine the effect of audit findings, follow-up of audit recommendations, local government age, and corruption level on audit opinions of provincial governments in Indonesia. This study employs a quantitative approach using secondary data obtained from the Audit Board of the Republic of Indonesia (BPK RI) and corruption case data derived from the annual reports of the Corruption Eradication Commission (KPK). The sample consists of 34 provincial governments in Indonesia during the 2020–2024 period, resulting in 170 observations. Logistic regression analysis was employed to test the proposed hypotheses. The findings reveal that follow-up of audit recommendations positively influences audit opinions, whereas corruption level negatively influences audit opinions. Meanwhile, audit findings and local government age do not significantly affect audit opinions. These findings highlight the importance of implementing audit recommendations and strengthening integrity in public financial management to support the achievement of favorable audit opinions. This study contributes to the public sector accounting literature by providing empirical evidence on the determinants of audit opinions in Indonesian provincial governments.]]>
<![CDATA[ASSESSING THE DRIVERS OF INDIVIDUAL TAX COMPLIANCE IN WEST JAVA THROUGH CORETAX IMPLEMENTATION AND TAX SOCIALIZATIONS ]]>
<![CDATA[Hermansyah]]>;
<![CDATA[Lauw Tjun Tjun]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i4.843
<![CDATA[This study examines the effect of Coretax implementation and tax socialization on individual tax compliance in Directorate General of Taxation Office Region 1 West Java. The study is motivated by the significant decline in tax revenue realization in January 2025 (41.86% decrease compared to January 2024) and the decline in the percentage of taxpayers filing their annual tax returns for two consecutive years, indicating that the introduction of Coretax may not have immediately improved compliance. The sample consists of 120 individual taxpayers selected using purposive sampling. Multiple linear regression analysis was employed to test the proposed hypotheses. The results indicate that tax socialization has a significant positive effect on individual tax compliance, while Coretax implementation does not have a significant effect. However, Coretax implementation and tax socialization simultaneously have a significant positive effect on individual tax compliance. These findings suggest that the combination of digital system implementation and educational outreach is more effective than either factor alone in improving taxpayer compliance, providing valuable insights for tax authorities in designing more effective strategies to enhance individual tax compliance in the digital era.]]>
<![CDATA[DECOMPOSING FINANCIAL PERFORMANCE RECOVERY: RETURN ON EQUITY, ECONOMIC VALUE ADDED, AND CAPITAL STRUCTURE IN INDONESIA'S TRANSPORTATION SECTOR ]]>
<![CDATA[Nurhafifah Amalina]]>;
<![CDATA[Siti Fathimah Azzahra]]>;
<![CDATA[Lin Oktris]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i4.844
<![CDATA[This study examined whether Blue Bird's reported recovery in return on equity (ROE) after the 2020 pandemic shock reflected genuine economic value creation. PT Blue Bird Tbk was examined across six fiscal years (2020–2025), with PT Adi Sarana Armada Tbk as a comparative reference at the two most recent fiscal year-ends, using a descriptive-comparative design applied to audited consolidated financial statements. ROE was decomposed through DuPont analysis into net margin, asset turnover, and the equity multiplier; Economic Value Added (EVA) was calculated using a weighted average cost of capital built from Bank Indonesia's policy rate and Indonesia's equity risk premium; and liquidity and leverage were tracked through the current ratio and the debt-to-asset ratio. ROE moved from -3.12% in 2020 to 10.17% in 2025, yet EVA remained negative throughout, including 2025. The divergence was already visible in 2021, when net income turned marginally positive while operating profit after tax remained negative. Net margin and asset turnover drove the recovery through 2022; thereafter, further ROE gains came mainly from a rising equity multiplier, alongside a falling current ratio and a rising debt-to-asset ratio. Adi Sarana Armada posted a higher ROE than Blue Bird in 2024–2025 but carried roughly double the leverage and a current ratio below 1.0x in both years. Reported profitability alone overstated the extent of recovery from as early as 2021 and should be read alongside a capital-charge-adjusted measure once leverage begins driving ROE more than margin or turnover.]]>
<![CDATA[THE EFFECT OF FRAUD HEPTAGON MODEL TO DETECT FRAUDULENT FINANCIAL STATEMENT IN INDONESIA FINANCIAL SECTOR COMPANIES ]]>
<![CDATA[Muhamad Rafli]]>;
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Abduh Hafizh Rabbani]]>;
<![CDATA[Dicky Darmawan]]>;
<![CDATA[Devina Ika Sugiyanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v4i4.852
<![CDATA[This study examines the influence of Fraud Heptagon elements on fraudulent financial statements in financial sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study is motivated by the increasing prevalence of financial statement fraud cases in Indonesia's financial sector and the need to understand the determinants of fraudulent reporting within the comprehensive Fraud Heptagon framework. The sample consists of 168 firm-year observations obtained from 42 financial sector companies selected using purposive sampling. Panel data regression with EViews 12 was employed to test the proposed hypotheses across eleven variables: financial target, external pressure, financial stability, personal financial need, change in director, effective monitoring, nature of industry, change in auditor, number of CEO pictures, ignorance, and greed. The results indicate that financial target and nature of industry have a significant positive effect on fraudulent financial statements, suggesting that aggressive performance targets and industry-specific characteristics increase the likelihood of financial manipulation. In contrast, external pressure, financial stability, personal financial need, change in director, effective monitoring, change in auditor, number of CEO pictures, ignorance, and greed do not significantly influence fraudulent financial statements. These findings suggest that not all Fraud Heptagon elements equally influence fraudulent reporting, providing insights for regulators and practitioners in strengthening fraud detection and prevention mechanisms in the financial sector.]]>
