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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602 Documents
<![CDATA[TAX MINIMIZATION, PROFITABILITY, AND TRANSFER PRICING: A TRIPLE NEXUS IN CONSUMER NON-CYCLICAL COMPANIES ]]>
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Nursifah]]>;
<![CDATA[Shella Nurhaliza]]>;
<![CDATA[Anindia Vegi Aurora]]>;
<![CDATA[Nabila Rahmawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.856
<![CDATA[This study examines the influence of tax expense, bonus mechanism, tunneling incentive, debt covenant, and firm size on transfer pricing, with tax minimization as a moderating variable and profitability as a mediating variable, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study is motivated by the increasing prevalence of transfer pricing practices in the consumer non-cyclicals sector and the inconsistent findings of previous research regarding the determinants of related-party transactions. The sample consists of 655 firm-year observations obtained from 131 consumer non-cyclicals companies selected using purposive sampling. Panel data regression with the Fixed Effect Model was employed to test the proposed hypotheses. The results indicate that bonus mechanism and tunneling incentive have a positive and significant effect on transfer pricing, while debt covenant and firm size have a negative and significant effect. Tax expense does not significantly influence transfer pricing. Furthermore, tax minimization moderates the relationships between bonus mechanism, tunneling incentive, and debt covenant with transfer pricing, but does not moderate the relationships between tax expense and firm size with transfer pricing. Profitability mediates only the relationship between debt covenant and transfer pricing. The model explains 85.19% of the variation in transfer pricing. These findings suggest that managerial incentives, ownership structure, contractual obligations, and firm characteristics play significant roles in shaping transfer pricing behavior, while profitability serves as a transmission mechanism through which debt covenants influence transfer pricing decisions in the consumer non-cyclicals sector.]]>
<![CDATA[AUDIT QUALITY AS MODERATOR AND PROFITABILITY AS MEDIATOR: A DUAL-PROCESS MODEL OF FINANCIAL DISTRESS DETERMINANTS IN INDONESIAN PROPERTY SECTOR ]]>
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Bamidele Vincent Olawale]]>;
<![CDATA[Dilla Aisyah Putri]]>;
<![CDATA[Fauzi Zadida]]>;
<![CDATA[Viany Puri Handayani]]>;
<![CDATA[Dinar Indah Cahyani]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.857
<![CDATA[This study examines the determinants of financial distress in Indonesian property and real estate companies, with audit quality as a moderating variable and profitability as a mediating variable. The study is motivated by the vulnerability of the property sector to macroeconomic shocks, including the COVID-19 pandemic (2021–2022), high inflation (2023), and interest rate hikes (2024), which have collectively intensified financial pressure on firms. The sample consists of property and real estate companies listed on the Indonesia Stock Exchange during 2021–2024, 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 leverage and earnings management significantly increase financial distress, while liquidity, sales growth, and tax avoidance show no significant direct effect. Furthermore, audit quality moderates the relationship between liquidity and financial distress, as well as tax avoidance and financial distress, but does not moderate the effects of leverage, sales growth, or earnings management. Profitability mediates only the relationship between earnings management and financial distress, suggesting that firms with higher profitability are better able to offset the negative impact of earnings manipulation on financial stability. These findings suggest that maintaining balanced leverage and transparent reporting practices are crucial to avoid financial distress, particularly in capital-intensive sectors such as property and real estate.]]>
<![CDATA[THE ILLUSION OF TRUST IN WEB3 MARKETING: RECONFIGURING VALUE CO-CREATION THROUGH TOKENIZED INCENTIVES IN CRYPTO ECOSYSTEMS ]]>
<![CDATA[Nafissa Aisyah Fitri Br Sitepu]]>;
<![CDATA[Muhammad Dharma Tuah Putra Nasution]]>;
<![CDATA[Fadli]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.859
<![CDATA[This study develops a conceptual framework explaining the reconfiguration of value co-creation in Web3 marketing through the mediating mechanisms of authentic trust and illusory trust. The study is motivated by the growing prevalence of tokenized incentives in decentralized digital ecosystems and the lack of theoretical understanding of how these incentives simultaneously enable and distort participation, trust formation, and value co-creation processes. The framework integrates Trust Theory, Service-Dominant Logic, Self-Determination Theory, and Signaling Theory to articulate the relationships between tokenized incentives, dual trust forms, value co-creation quality, and moderating conditions. The results indicate that tokenized incentives positively influence both authentic trust and illusory trust formation, with authentic trust grounded in genuine relational evaluation and system assessment, and illusory trust constructed through incentive-driven signals and economic expectations. Authentic trust positively influences value co-creation quality by enabling meaningful collaboration and sustained engagement, while illusory trust negatively influences value co-creation quality by promoting opportunistic, short-term participation. Furthermore, authentic trust mediates the positive relationship between tokenized incentives and value co-creation quality through an enabling mediation pathway, while illusory trust mediates the negative relationship through a distorting mediation pathway. The framework also identifies that speculative motivation and community identification moderate these relationships. Three structural paradoxes the Incentive–Trust Paradox, the Participation–Value Paradox, and the Growth–Sustainability Paradox illuminate the non-linear and potentially self-undermining dynamics of incentive-driven Web3 ecosystems. These findings suggest that managing Web3 ecosystems effectively requires moving beyond participation metrics toward a deeper understanding of how incentive structures shape the quality of trust and sustainability of engagement.]]>
<![CDATA[UI/UX DESIGN, VISUAL ELEMENTS, CONSUMER TRUST, AND ONLINE PURCHASE DECISIONS IN INDONESIA ]]>
<![CDATA[Nur Aulia Khairani]]>;
<![CDATA[Fadli]]>;
<![CDATA[Muhammad Dharma Tuah Putra Nasution]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.860
<![CDATA[This study conducts a comprehensive literature review to examine the influence of UI/UX design and visual elements on online purchase decisions in the Indonesian e-commerce sector, with emotional responses and consumer trust as mediating variables. The study is motivated by the rapid growth of e-commerce in Indonesia, reaching transaction values of IDR 453.75 trillion in 2023, and the increasing importance of user experience in driving consumer loyalty and purchase behavior, yet limited integration of UI/UX design, visual elements, trust, and emotional responses into a comprehensive conceptual model persists. The review synthesizes eighty-five relevant publications spanning the period 2000 to 2026, analyzed through thematic analysis and narrative synthesis to develop a conceptual framework grounded in the Stimulus-Organism-Response model. The results indicate that UI/UX design and visual elements serve as powerful environmental stimuli that positively influence Indonesian consumers' emotional responses and trust, with eighty-four percent of studies finding positive effects on emotional responses, eighty-six percent on visual elements to emotional responses, eighty-three percent on trust, and eighty-five percent on visual elements to trust. Emotional responses and consumer trust jointly mediate the relationship between UI/UX design, visual elements, and online purchase decisions, with eighty-three percent of studies confirming positive mediation effects. The findings suggest that investment in UI/UX design and visual elements is a functional strategy to build trust and evoke positive emotions, with practical recommendations including intuitive navigation, mobile-first design, high-resolution product images, visual trust elements, and design localization for Indonesian consumers.]]>
<![CDATA[HOW SHORT-FORM VIDEO MARKETING AND SOCIAL COMMERCE AFFECT GEN Z PURCHASE INTENTION AND LOYALTY ]]>
<![CDATA[Ummu Salmah Tanjung]]>;
<![CDATA[Fadli]]>;
<![CDATA[Muhammad Dharma Tuah Putra Nasution]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.861
<![CDATA[This study examines the influence of short-form video marketing and social commerce on Generation Z purchase intention and brand loyalty in the Indonesian social commerce context, with purchase intention as a mediating variable. The study is motivated by the rapid growth of social commerce in Indonesia, particularly through platforms like TikTok Shop, and the limited research integrating short-form video marketing and social commerce into a comprehensive framework for Generation Z consumers. The sample consists of three hundred Generation Z respondents aged eighteen to thirty years who actively use social media platforms and have experience purchasing products through social commerce features. Structural Equation Modeling with Partial Least Squares approach was employed to test the proposed hypotheses. The results indicate that short-form video marketing has a positive and significant effect on both purchase intention and brand loyalty. Similarly, social commerce has a positive and significant effect on both purchase intention and brand loyalty. Furthermore, purchase intention has a positive and significant effect on brand loyalty. The mediation analysis reveals that purchase intention significantly mediates the relationship between short-form video marketing and brand loyalty, as well as the relationship between social commerce and brand loyalty. These findings suggest that digital marketing strategies first shape consumers' buying intentions before ultimately fostering long-term loyalty, with purchase intention serving as an important bridge between digital engagement and sustainable consumer commitment. The study contributes to the literature on digital marketing and consumer behavior by extending the Stimulus-Organism-Response framework to the context of short-form video marketing and social commerce in emerging markets.]]>
<![CDATA[THE POWER OF LIVE STREAMING AND AI: CUSTOMER ENGAGEMENT AND PURCHASE DECISIONS ON TIKTOK SHOP ]]>
<![CDATA[Shofy Mazaya Siregar]]>;
<![CDATA[Fadli]]>;
<![CDATA[Muhammad Dharma Tuah Putra Nasution]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.862
<![CDATA[This study examines the influence of live streaming marketing and Artificial Intelligence on purchase decisions through customer engagement as a mediating variable on the TikTok Shop platform. The study is motivated by the rapid growth of social commerce platforms and the integration of live streaming interactivity with AI-driven personalization, yet limited empirical evidence exists on how these technologies jointly influence consumer behavior. The sample consists of 200 TikTok Shop users selected using purposive sampling. Structural Equation Modeling-Partial Least Squares (SEM-PLS) was employed to test the proposed hypotheses. The results indicate that live streaming marketing and Artificial Intelligence have positive and significant effects on customer engagement and purchase decisions. Customer engagement has a positive and significant effect on purchase decisions and partially mediates the relationship between live streaming marketing and purchase decisions, as well as between Artificial Intelligence and purchase decisions. The model explains 48.6% of the variance in customer engagement and 57.2% of the variance in purchase decisions. These findings suggest that marketing strategies based on real-time interaction and technology personalization are able to increase consumer engagement which ultimately drives purchasing behavior, providing valuable insights for businesses and digital marketers in designing more effective marketing strategies through the optimization of live streaming features and AI technology.]]>
<![CDATA[DOES GENERATIVE AI TRANSPARENCY BUILD GREEN BRAND IMAGE AND PURCHASE INTENTION? ]]>
<![CDATA[Nur Aulia Khairani]]>;
<![CDATA[Nafissa Aisyah Fitri Br Sitepu]]>;
<![CDATA[Beby Karina Fawzeea]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.863
<![CDATA[This study examines the influence of Generative AI Transparency on Consumer Purchase Intention in the context of green marketing communications, with Green Brand Image as a mediating variable. The study is motivated by the convergence of Generative AI and green marketing, which introduces a compound credibility challenge where consumers are increasingly aware that AI systems can fabricate persuasive content at minimal cost, raising concerns about the authenticity of brand sustainability claims. The sample consists of three hundred and fifty-six valid responses from Indonesian consumers aged eighteen to forty-five who had been exposed to AI-generated marketing content for environmentally sustainable products. Structural Equation Modeling using Partial Least Squares was employed to test the proposed hypotheses. The results indicate that Generative AI Transparency has a positive and significant effect on Green Brand Image, suggesting that brands that proactively disclose AI use communicate sincerity and accountability. Green Brand Image has a positive and significant effect on Consumer Purchase Intention, confirming that favorable green brand associations translate into behavioral intentions. Generative AI Transparency has a significant direct positive effect on Consumer Purchase Intention, confirming that transparency influences purchase intention through both brand-perceptual and direct routes. Green Brand Image significantly mediates the relationship between Generative AI Transparency and Consumer Purchase Intention, with the mediated pathway accounting for the majority of the total effect. The findings suggest that transparent AI disclosure is a strategic tool for building green brand equity and driving purchase behavior. The study contributes to the literature on AI marketing and green branding by providing empirical evidence on how AI transparency influences consumer behavior through brand perception mechanisms.]]>
<![CDATA[MICRO-SEGMENTATION AND CUSTOMER PERSONALIZATION IN THE AGE OF AI AND BIG DATA ]]>
<![CDATA[Ummu Salmah Tanjung]]>;
<![CDATA[Shofy Mazaya Siregar]]>;
<![CDATA[Beby Karina Fawzeea Sembiring]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.874
<![CDATA[This conceptual study examines the transformation of marketing strategies through micro-segmentation and customer personalization in the era of Artificial Intelligence and Big Data. The rapid development of AI and Big Data analytics has fundamentally transformed contemporary marketing practices, yet the integration of these technologies into comprehensive frameworks remains inadequately understood. Drawing upon Dynamic Capabilities Theory, Relationship Marketing Theory, AI-Driven Marketing Theory, and Big Data Analytics Capability Theory, this study synthesizes existing literature to develop a coherent conceptual framework using a systematic literature review approach. The results indicate that AI-powered micro-segmentation significantly enhances targeting accuracy, customer engagement, customer satisfaction, and marketing performance. Artificial Intelligence Capability and Big Data Analytics Capability positively influence Micro-Segmentation effectiveness, enabling organizations to identify customer patterns more accurately and create highly detailed customer segments. Micro-Segmentation positively influences Customer Personalization, allowing organizations to develop highly relevant and customized marketing strategies. Customer Personalization positively influences Marketing Performance and mediates the relationship between Micro-Segmentation and Marketing Performance, indicating that the effectiveness of micro-segmentation is realized primarily through personalized customer experiences. However, concerns regarding privacy, algorithmic bias, data governance, and ethical marketing practices remain critical challenges. The study contributes to the marketing literature by integrating AI-driven personalization and micro-segmentation into a comprehensive conceptual framework that can guide future empirical research and managerial decision-making.]]>
<![CDATA[PRE AND POST SOE HOLDING INTEGRATION: FINANCIAL PERFORMANCE ANALYSIS ]]>
<![CDATA[Lepi Roikah]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.875
<![CDATA[Danareksa SOE Holding was established as a specialist transformation holding to revitalize underperforming state-owned enterprises (SOEs), including PT Balai Pustaka (Persero), which had long experienced financial distress and was integrated in 2022. This study examines differences in the financial performance of PT Balai Pustaka (Persero) before and after its integration into the Danareksa SOE Holding. The study employs a quantitative comparative event-study approach using quarterly financial statement data for 2018–2025, grouped into pre-integration and post-integration periods. Financial performance is measured through nine ratios representing liquidity, solvency, profitability, and activity dimensions. The analysis applies the Shapiro-Wilk normality test and the Wilcoxon Signed-Rank Test at a 5% significance level. The results indicate that 8 of 9 financial ratios differ significantly between the pre- and post-integration periods. However, significant differences do not necessarily imply improved performance, as the direction of change reflects short-term deterioration in liquidity, profitability, leverage, and asset utilization efficiency. The persistence of weak profitability is closely related to cost rigidity, reflected in a much sharper decline in revenue than in operating expense adjustments. At the same time, non-financial benefits were identified through the implementation of a novation mechanism for settling partner receivables and payables, as well as a decline in the proportion of non-personnel operating expenses to 25.6% in 2025. These findings suggest that post-integration benefits initially emerged in governance and internal process improvements before being fully translated into financial indicators.]]>
<![CDATA[CSR DISCLOSURE AND PROFITABILITY ON TAX AVOIDANCE WITH INDEPENDENT COMMISSIONERS AS MODERATING VARIABLE: EVIDENCE FROM BANKING COMPANIES IN INDONESIA ]]>
<![CDATA[Cynthia Dewi]]>;
<![CDATA[Sofie]]>;
<![CDATA[Kanitsorn Terdpaopong]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i4.876
<![CDATA[This study examines the effects of Corporate Social Responsibility Disclosure and profitability on tax avoidance, with independent commissioners serving as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Drawing upon Agency Theory, Legitimacy Theory, and Stakeholder Theory, this study investigates how corporate sustainability practices, financial performance, and governance mechanisms influence corporate tax behavior. A quantitative research design was employed using an unbalanced panel dataset consisting of one hundred and twenty-nine firm-year observations from thirty-three listed banking companies. The data were analyzed using the Fixed Effect Model with robust standard errors to obtain consistent statistical inference under heteroscedasticity and within-panel serial correlation. The findings reveal that CSR disclosure has a positive and significant effect on the Corporate Effective Tax Rate, indicating lower levels of tax avoidance among firms with more extensive CSR disclosure. Profitability, measured by Return on Assets, has no significant effect on tax avoidance. Furthermore, independent commissioners significantly moderate the relationship between CSR disclosure and tax avoidance by weakening the positive effect of CSR disclosure on Corporate Effective Tax Rate, whereas they do not significantly moderate the relationship between profitability and tax avoidance. The model explains forty-nine-point four seven percent of the variation in Corporate Effective Tax Rate. These findings highlight the importance of integrating transparent CSR disclosure with effective corporate governance to encourage responsible corporate tax behavior. This study contributes to the literature by providing recent empirical evidence from Indonesia's banking sector during the post-pandemic period using a moderated panel data regression approach.]]>
