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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<![CDATA[INTELLECTUAL CAPITAL MODERATES FINANCIAL EFFICIENCY AND DIGITAL TRANSFORMATION WITH SUSTAINABLE GROWTH RATE ]]>
<![CDATA[Vina Septianingrum]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Ani Kusumaningsih]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i5.932
<![CDATA[This study aimed to examine the effect of financial efficiency and digital transformation on the sustainable growth rate, with intellectual capital as a moderating variable, in non-cyclical consumer companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employed a quantitative approach with a causal-associative design. The population consisted of 131 non-cyclical consumer companies, and a sample of 50 companies was selected through purposive sampling, resulting in 200 firm-year observations over four years. Secondary data were collected from annual reports published on the Indonesia Stock Exchange website. The data were analyzed using panel data regression and Moderated Regression Analysis with the assistance of EViews 13. The results showed that financial efficiency had no significant effect on the sustainable growth rate, with a regression coefficient of −0.358 and a significance value of 0.379. Digital transformation had a significant positive effect on the sustainable growth rate, with a regression coefficient of 0.022 and a significance value of 0.040. Intellectual capital did not moderate the relationship between financial efficiency and the sustainable growth rate, with a significance value of 0.486, nor the relationship between digital transformation and the sustainable growth rate, with a significance value of 0.190. The F-test confirmed that financial efficiency and digital transformation simultaneously affected the sustainable growth rate with a significance value of 0.048. These findings implied that digital transformation served as a key driver of sustainable growth, while financial efficiency and intellectual capital did not strengthen the sustainable growth rate in the non-cyclical consumer sector during the study period.]]>
<![CDATA[LIQUIDITY, LEVERAGE, ACTIVITY RATIO, AND PROFITABILITY OF INDONESIAN FOOD AND BEVERAGE FIRMS ]]>
<![CDATA[Fernanda Novia Pramitha]]>;
<![CDATA[Oryza Tannar]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i5.933
<![CDATA[This study aimed to examine the effect of liquidity, leverage, and activity ratio on profitability in non-financial food and beverage companies listed on the Indonesia Stock Exchange during the 2023–2025 period. The study employed a quantitative approach with an associative-causal design. The population consisted of 102 food and beverage companies, and a sample of 64 companies was selected through purposive sampling, resulting in 192 firm-year observations over three years. Secondary data were collected from audited annual financial statements. Profitability was measured by Return on Assets, while liquidity, leverage, and activity ratio were measured by Current Ratio, Debt-to-Equity Ratio, and Total Asset Turnover, respectively. The data were analyzed using panel data regression with model selection tests and classical assumption tests. The results showed that liquidity had no significant effect on profitability, with a regression coefficient of −0.000110 and a significance value of 0.781. Leverage had a significant negative effect on profitability, with a regression coefficient of −0.045 and a significance value of 0.000. Activity ratio had a significant positive effect on profitability, with a regression coefficient of 0.071 and a significance value of 0.000. The adjusted coefficient of determination indicated that 63.56 percent of the variation in profitability was explained by the three independent variables, while the remaining 36.44 percent was attributed to factors outside the model. These findings implied that food and beverage companies should not only maintain short-term solvency but also control debt usage and improve asset utilization to strengthen profitability, as excessive liquidity may become idle assets that do not generate income, while high leverage increases fixed financial obligations that reduce net profit.]]>
<![CDATA[GOOD CORPORATE GOVERNANCE AND FIRM SIZE AS DETERMINANTS OF FINANCIAL SUSTAINABILITY: FINANCIAL PERFORMANCE AS MODERATOR ]]>
<![CDATA[Tesya Rinviana Hartadi]]>;
<![CDATA[Selfiani Selfiani]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i5.934
<![CDATA[This study aimed to examine the effect of Good Corporate Governance and firm size on financial sustainability, with financial performance as a moderating variable, in Islamic commercial banks listed with the Financial Services Authority in Indonesia during the 2021–2025 period. The study employed a quantitative approach with an associative-causal design. The population consisted of all Islamic commercial banks registered with the Financial Services Authority, and a sample of 8 banks was selected through purposive sampling, resulting in 40 firm-year observations over five years. Secondary data were collected from annual reports and corporate governance reports. The data were analyzed using multiple linear regression and Moderated Regression Analysis with the assistance of SPSS version 25. The results showed that Good Corporate Governance had no significant effect on financial sustainability, with a significance value of 0.517. Firm size had no significant effect on financial sustainability, with a significance value of 0.125. Financial performance did not moderate the relationship between firm size and financial sustainability, with a significance value above 0.05. However, financial performance significantly and positively moderated the relationship between Good Corporate Governance and financial sustainability, with a significance value of 0.008 and an increase in the adjusted coefficient of determination from −0.015 to 0.143. These findings implied that the effectiveness of Good Corporate Governance in ensuring financial sustainability depended heavily on the bank's ability to generate healthy financial performance, while firm size alone did not guarantee financial sustainability in Indonesian Islamic commercial banks.]]>
<![CDATA[DETERMINANTS OF LOCAL GOVERNMENT PERFORMANCE: EVIDENCE FROM SIAK REGENCY, INDONESIA ]]>
<![CDATA[Dinda Rahayu Julia Raflin]]>;
<![CDATA[Rosy Armaini]]>;
<![CDATA[Meilinda Dwi Anugrah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i5.935
<![CDATA[This study aimed to examine the effects of internal control, accountability, transparency, and budget participation on local government performance in Regional Apparatus Organizations of Siak Regency, Indonesia. The study employed a quantitative approach with a survey method. Primary data were collected through structured questionnaires distributed to employees responsible for financial management within Regional Apparatus Organizations. Purposive sampling was applied, resulting in 75 valid respondents. The data were analyzed using multiple linear regression after passing validity, reliability, and classical assumption tests. The results showed that internal control did not have a statistically significant effect on local government performance, with a regression coefficient of 0.056 and a significance value of 0.343. In contrast, accountability had a positive and significant effect, with a regression coefficient of 0.186 and a significance value of 0.013. Transparency had a positive and significant effect, with a regression coefficient of 0.191 and a significance value of 0.000. Budget participation had a positive and significant effect, with a regression coefficient of 0.264 and a significance value of 0.000, emerging as the strongest predictor. The independent variables jointly had a significant effect, with an F-statistic of 63.713 and a significance value of 0.000. The adjusted coefficient of determination of 0.772 indicated that 77.2 percent of the variation in local government performance was explained by the model. These findings suggested that strengthening accountability, improving transparency, and encouraging greater participation in budgeting could enhance local government performance.]]>
<![CDATA[DETERMINANTS OF ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT: EVIDENCE FROM SIAK REGENCY, INDONESIA ]]>
<![CDATA[Emi Linda Br Aruan]]>;
<![CDATA[Desi Indriasari]]>;
<![CDATA[Meilinda Dwi Anugrah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i5.936
<![CDATA[This study aimed to examine the effects of the Village Financial System, village officials' competence, and community participation on the accountability of village fund management in villages located in Siak and Mempura Subdistricts, Siak Regency, Indonesia. The study employed a quantitative approach with an associative-causal design. Primary data were collected through structured questionnaires distributed to village heads, village secretaries, and heads of financial affairs. The study applied a purposive sampling technique and obtained data from 33 respondents. The data were analyzed using multiple linear regression after passing data quality tests and classical assumption tests. The results showed that the Village Financial System had a positive and significant effect on the accountability of village fund management, with a regression coefficient of 0.744 and a significance value below 0.001. Village officials' competence demonstrated a positive but statistically insignificant effect, with a regression coefficient of 0.040 and a significance value of 0.472. Community participation had a positive and significant effect, with a regression coefficient of 0.270 and a significance value below 0.001. The independent variables jointly exerted a significant effect on the accountability of village fund management, with an F-statistic of 144.182 and a significance value below 0.001. The adjusted coefficient of determination of 0.931 indicated that 93.1 percent of the variation in accountability was explained by the model. These findings indicated that strengthening the implementation of the Village Financial System and encouraging greater community participation could enhance accountability in village fund management, while improving the competence of village officials alone might not be sufficient to produce a significant improvement in accountability.]]>
<![CDATA[BUDGET VARIANCES, FISCAL CAPACITY, AND FINANCIAL PERFORMANCE IN SOUTH SUMATRA LOCAL GOVERNMENTS ]]>
<![CDATA[Nisya Inaztasia Rahmadhani]]>;
<![CDATA[Nelly Masnila]]>;
<![CDATA[Choiruddin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i5.937
<![CDATA[This study aimed to examine the effects of revenue budget variance, expenditure budget variance, fiscal capacity, and local government size on the financial performance of local governments in South Sumatra Province during the 2020–2024 period. The study employed a quantitative approach with an associative-causal design. The population consisted of 18 local governments in South Sumatra Province, and a saturated sampling technique was applied, resulting in 90 panel observations over five years. Secondary data were collected from Budget Realization Reports and Local Government Financial Statements. Financial performance was measured using the regional financial efficiency ratio, while the independent variables consisted of revenue budget variance, expenditure budget variance, fiscal capacity, and local government size. The data were analyzed using panel data regression with the Fixed Effect Model. The results showed that revenue budget variance had a significant negative effect on financial performance, with a regression coefficient of −1.476 and a significance value of 0.001. Expenditure budget variance had a significant positive effect, with a regression coefficient of 1.855 and a significance value of 0.001. Fiscal capacity had no significant effect, with a significance value of 0.520. Local government size had a significant positive effect, with a regression coefficient of 0.440 and a significance value of 0.000. The adjusted coefficient of determination indicated that 31.31 percent of the variation in financial performance was explained by the model, while the F-test confirmed that all independent variables simultaneously affected financial performance with a significance value of 0.000. These findings implied that strengthening budget planning, expenditure control, and resource management may support more efficient and accountable financial management in local governments.]]>
<![CDATA[GREEN INTELLECTUAL CAPITAL, CARBON EMISSION DISCLOSURE, AND FIRM VALUE: STAKEHOLDER PRESSURE AS MODERATOR ]]>
<![CDATA[Lativa Nurunnisa]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i5.938
<![CDATA[This study aimed to examine the effects of Green Intellectual Capital and Carbon Emission Disclosure on firm value and to investigate the moderating role of stakeholder pressure in high-risk industry companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employed a quantitative approach with a causal-explanatory design. The population consisted of high-risk industry companies, and a sample of 49 companies was selected through purposive sampling, resulting in 245 firm-year observations over five years. Secondary data were collected from annual reports and sustainability reports. The data were analyzed using panel data regression with the Fixed Effect Model and Moderated Regression Analysis. The results showed that Green Intellectual Capital had no significant effect on firm value, with a regression coefficient of −0.361 and a significance value of 0.392. Carbon Emission Disclosure had a significant negative effect on firm value, with a regression coefficient of −1.903 and a significance value of 0.001. Stakeholder pressure did not moderate the relationship between Green Intellectual Capital and firm value, with a significance value of 0.377, but significantly moderated the relationship between Carbon Emission Disclosure and firm value, with a regression coefficient of −5.831 and a significance value of 0.021. The adjusted coefficient of determination indicated that 78.66 percent of the variation in firm value was explained by the model, while the F-test confirmed that all variables simultaneously affected firm value with a significance value of 0.000. These findings implied that sustainability-related information was not necessarily perceived positively by the market, and that the effectiveness of sustainability signals depended on how investors interpreted the economic benefits and risks contained in the disclosed information.]]>
