International Journal of Economics, Education, Law and Social Sciences (IJEELSC)
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) with registered number E-ISSN 3123-6383, is a peer-reviewed journal published two times a year by PT. ZILLZELL MEDIA PRIMA. IJEELSC is intended to be the journal for publishing articles reporting the results of research on Economics, Education, Law, and Social Sciences. IJEELSC provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of Economics, Education, Law, and Social Sciences, both theory and methods. It aims to foster the exchange of ideas on a range of essential subjects and to provide a stimulus for research in the further development of international perspectives. The covered domains but not limited to, such as; Economics: Accounting, Taxation, Management, Business, Entrepreneurship, Sustainability, Macroeconomic, Microeconomic, Monetary, International Trade, Development Economic, Country-Specific Studies, Economic Policy Evaluations, and International Comparisons. Education: Education Management, Education Assessment, Education Technology, Education Curriculum, Learning and Teaching, and Latest Education Policy Law: Civil Law, Criminal Law, Constitutional Law, State Administrative Law, International Law, Economic Law, Human Rights Law, Environmental Law, Technology and Information Law, Legal Philosophy and Legal Theory Social Sciences: 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[INTEGRATING EDUCATIONAL MANAGEMENT THEORY INTO TEACHING AND LEARNING IMPROVEMENT: EVIDENCE FROM EKITI SUBEB, NIGERIA ]]>
<![CDATA[Bamidele Folakemi Olabisi]]>;
<![CDATA[Bamidele Vincent Olawale]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 2 (2026) ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijeelsc.v2i2.24
<![CDATA[This study examines the integration of classical, behavioral, systems, contingency, and transformational leadership theories into practical strategies for enhancing teaching and learning outcomes in Ekiti State Universal Basic Education Board (SUBEB) during the 2020–2025 period. The study is motivated by persistent challenges in basic education delivery in Nigeria, including inadequate funding, teacher shortages, infrastructure deficits, and limited community engagement, as well as the gap between educational management theories and their practical application in state-level educational contexts. Through document analysis, theoretical synthesis, and comparative analysis of empirical studies, the research develops a conceptual framework mapping educational management theory to SUBEB strategies for improving teaching and learning outcomes. The findings reveal that SUBEB demonstrates partial application of classical, behavioral, systems, contingency, and transformational leadership theories, with significant gaps in behavioral, systems, and transformational theory implementation. Classical theory provides the foundational framework for organizational structure and accountability, while behavioral theory is partially applied through teacher training and participatory mechanisms. Systems theory informs coordinated planning but is constrained by departmental silos and weak feedback loops. Contingency theory is reflected in contextual adaptation efforts, yet uniform approaches often persist. Transformational and distributed leadership are emerging through leadership training and School-Based Management Committees, but centralized authority limits their full realization. Furthermore, opportunities for enhanced theory-practice integration include fostering a continuous learning culture, improving monitoring and evaluation feedback loops, creating partnerships with external organizations, investing in leadership capacity building, and promoting greater school autonomy and responsibility. These findings suggest that bridging the theory-practice gap requires sustained commitment to organizational learning, capacity development, stakeholder collaboration, and contextual responsiveness to improve educational quality and outcomes in Ekiti State.]]>
<![CDATA[SALES FORECASTING MODELS AS A BASIS FOR BUDGET PREPARATION IN THE LOCAL CREATIVE INDUSTRY: A CASE STUDY OF HIKMAH SASIRANGAN MSME ]]>
<![CDATA[Hikmahwati]]>;
<![CDATA[M. Rizki Maulana]]>;
<![CDATA[Julkawait]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 2 (2026) ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijeelsc.v2i2.25
<![CDATA[This study aims to develop a sales forecasting model as a basis for budget preparation in the local creative industry, with a case study of Hikmah Sasirangan MSME in South Kalimantan. The object of the study focuses on two main products, namely satin fabric and silk fabric, using historical sales data from 2020 to 2024. This research employs a descriptive qualitative approach combined with quantitative sales forecasting analysis to understand how forecasting results are interpreted and utilized in managerial decision-making. Data were collected through interviews, observation, and documentation, including sales records and production data. Two forecasting methods were applied, namely the Weighted Moving Average (WMA) and the Semi Average method. The results indicate that the Semi Average method produces higher sales estimates as it captures long-term linear trends, while the WMA method yields more conservative forecasts by emphasizing recent sales data. Based on the comparison, the WMA method was selected as the basis for preparing the 2025 sales budget, as it is considered more realistic and aligned with the production capacity and demand characteristics of the MSME. The findings suggest that selecting an appropriate forecasting model is crucial for improving budgeting accuracy and supporting prudent financial planning in local creative MSMEs.]]>
<![CDATA[SHAPING CAREER INTENTIONS: THE ROLE OF PERCEPTION, MOTIVATION, AND WORK ENVIRONMENT IN ACCOUNTING STUDENTS’ CHOICE OF PUBLIC ACCOUNTING ]]>
<![CDATA[Annisya Reva Mardiana]]>;
<![CDATA[Vinny Stephanie Hidayat]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 2 (2026) ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijeelsc.v2i2.38
<![CDATA[The goal of this study is to investigate how professional perception, career motivation, and work environment affect accounting students' interest in becoming public accountants. The study population consists of current students enrolled in the Accounting Study Programme at Maranatha Christian University, selected through purposive sampling according to predetermined criteria. This study included 41 respondents in total. Validity and reliability tests, classical assumption tests, partial hypothesis testing (t-test), and simultaneous hypothesis testing (f-test) were employed for analysis after questionnaires were used to collect data. The results of the study indicate that career motivation, rather than professional perception or the workplace, has a favourable and significant impact on interest in becoming a public accountant. Career interest is simultaneously influenced by the three independent factors, with an Adjusted R2 value of 0.578. This means that 57.8% of the variation in career interest can be explained by the research variables. These findings show that motivation has a significant role in students' decisions to pursue careers as public accountants, even though opinions of the industry and working conditions have not yet had a significant impact. This study provides empirical insights to assist academics and practitioners in creating strategies to increase students' interest in the profession of public accounting.]]>
<![CDATA[HOW BRAND TRUST, GREEN MARKETING AND ONLINE CUSTOMER REVIEWS INFLUENCE PURCHASE DECISIONS: THE MODERATING ROLE OF PERCEIVED RISK ]]>
<![CDATA[Resita Mila Vinata]]>;
<![CDATA[Lestari Wuryanti]]>;
<![CDATA[Ayu Nursari]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 2 (2026) ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijeelsc.v2i2.40
<![CDATA[This study aims to analyze the influence of Brand Trust, Green Marketing, and Online Customer Review on Purchase Decision with Perceived Risk as a moderating variable in florist businesses in Bandar Lampung. The increasing development of digital marketing and consumer awareness regarding service quality and environmental issues have encouraged florist businesses to improve their marketing strategies in order to attract consumers and increase purchasing decisions. This research used a quantitative approach with data collected through questionnaires distributed online and offline to 113 respondents who had purchased products from florist businesses in Bandar Lampung. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS Statistics 23. The results showed that Brand Trust, Green Marketing, and Online Customer Review had positive and significant effects on Purchase Decision, both partially and simultaneously. Online Customer Review was identified as the most dominant variable influencing Purchase Decision. However, Perceived Risk was not proven to moderate the relationships between Brand Trust, Green Marketing, and Online Customer Review on Purchase Decision. The findings indicate that consumers rely more on trust, customer experiences, and online reviews rather than perceived uncertainty when making purchasing decisions in florist businesses. This study contributes to the development of consumer behavior and digital marketing literature, particularly in creative service industries such as florist businesses.]]>
<![CDATA[THE EFFECT OF IMPLEMENTING DIGITALIZATION SYSTEMS ON THE VALUE OF BANKING COMPANIES: A META-ANALYST ]]>
<![CDATA[Virzi Mutmainah]]>;
<![CDATA[Lovvani Noralia]]>;
<![CDATA[Listya Sugiyarti]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 2 (2026) ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijeelsc.v2i2.45
<![CDATA[This study was conducted with a meta-analysis to examine the influence of the digitalization system on the value of banking companies in Indonesia using secondary data from 19 SINTA and Scopus indexed journals for the 2020-2025 period. The sample consisted of 40-150 IDX banks with varying digitalization indicators (digital transaction ratio, digitization index, dummy implementation) and company value measurement using PBV, Tobin's Q, or market-to-book ratio. The analysis used a random effects model with Cohen's d to calculate the effect size. The results showed a moderate positive effect, namely Cohen's d = 0.42, 95% CI: 0.25-0.59, p<0.01 with a high heterogeneity of I²=82%, indicating inconsistency between studies. The influence is stronger in banks with a digitalization rate of >50%, the post-POJK period No. 12/POJK.03/2018 which is d=0.56, and banks in the BUKU 4 category which is d=0.62. No publication bias was found Egger's test p=0.12. This research strengthens the Growth Theory and recommends the adoption of a comprehensive digital strategy to increase the value of the company, with special attention to the efficiency of implementation and cyber risk management.]]>
<![CDATA[REGRESSION-BASED DECOMPOSITION OF INCOME INEQUALITY IN LAMPUNG PROVINCE INDONESIA ]]>
<![CDATA[Nabila Assyifa]]>;
<![CDATA[Asih Murwiati]]>;
<![CDATA[Dedy Yuliawan]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 2 (2026) ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijeelsc.v2i2.46
<![CDATA[This study analyzes the influence of socio-economic and infrastructure factors on gross regional domestic product per capita and measures each factor's contribution to income inequality across 15 districts/cities in Lampung Province during 2020–2025. Using panel data regression with Random Effects Model (REM) and cluster-robust standard errors, the results show that mean years of schooling and internet access have significant positive effects, while poverty rate, open unemployment rate, and electricity access have significant negative effects on GRDP per capita. Applying the Regression-based Decomposition by Fields, all variables collectively contribute 100% to explaining inequality, with open unemployment rate as the largest contributor (16.85%), followed by percentage of poor population (10.40%), electricity access (9.74%), and internet access (9.21%). Notably, mean years of schooling reduces inequality by -4.64%. The overall model explains 41.56% of total GRDP per capita inequality, while the remaining 58.44% reflects residual factors outside the model such as institutional, geographical, and structural conditions. These findings suggest that improving education quality and expanding internet infrastructure can simultaneously boost economic growth and reduce income disparities, while addressing unemployment and poverty remains critical for equitable development in Lampung Province. ]]>
<![CDATA[TRANSFER PRICING DECISIONS: THE ROLE OF AUDIT TENURE, TAX MINIMIZATION, AND DEBT COVENANTS ]]>
<![CDATA[Siti Aisyah Ritonga]]>;
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Wiwid Sukma Dewi]]>;
<![CDATA[Elsa Dwi Leonita]]>;
<![CDATA[Hijrah Fitrah Arrahmah]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 2 (2026) ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijeelsc.v2i2.49
<![CDATA[Transfer pricing is a common practice among multinational companies in allocating profits across related entities, which may influence tax burdens and the quality of financial reporting. This study aims to analyze the effects of audit tenure, tax minimization, and debt covenant on transfer pricing practices in basic materials sector companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative approach using secondary data obtained from financial statements and annual reports for the period 2020–2024. The sample consists of 11 companies selected through purposive sampling, and the data are analyzed using panel data regression with the assistance of EViews 12 software. The results indicate that tax minimization, proxied by the Effective Tax Rate (ETR), has a positive effect on transfer pricing, suggesting that companies tend to engage in related-party transactions to reduce tax burdens. In addition, the debt covenant variable, measured by the Debt to Equity Ratio (DER), also shows a positive influence on transfer pricing practices, indicating that firms with higher leverage are more likely to use transfer pricing strategies to manage financial and contractual pressures. Meanwhile, audit tenure does not have a significant effect on transfer pricing practices. These findings provide empirical evidence that tax-related incentives and financial structure considerations play an important role in shaping transfer pricing behavior in the basic materials sector, and they offer valuable insights for regulators, academics, and practitioners in strengthening oversight and improving corporate governance related to transfer pricing practices.]]>
<![CDATA[HOW FINANCIAL DIGITALIZATION LINKS FINANCIAL BEHAVIOR, FINANCIAL ATTITUDES, AND INFORMATION TECHNOLOGY TO SME PERFORMANCE ]]>
<![CDATA[Sri Hermuningsih]]>;
<![CDATA[Erri Kurniawati Widodo]]>;
<![CDATA[Riskin Hidayat]]>;
<![CDATA[Saizal Bin Pinjaman]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 2 (2026) ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijeelsc.v2i2.50
<![CDATA[This research was conducted to analyze the influence of financial behavior, financial attitudes and information technology on the performance of food MSMEs in the Yogyakarta Special Region with financial digitalization as a mediating variable. The subjects of this research were food MSME actors in the Special Region of Yogyakarta with a sampling technique using purposive sampling so that the number of respondents in this research was 140 respondents. The method used in this research is descriptive quantitative with the analytical tools used are SPSS ver.26 and SmartPls ver.4 and data collection for this research uses a questionnaire. The results of this research indicate that Financial Behavior has a significant positive influence on the performance of food MSMEs in the province of D.I. Yogyakarta, Financial Attitudes have a significant positive influence on the performance of MSMEs, Information technology has a significant positive influence on the performance of MSMEs, Financial Digitalization has a significant positive influence on the performance of MSMEs, while Financial Behavior through financial digitalization has a significant positive influence on the performance of MSMEs, then Financial Attitudes through Financial digitalization does not have a significant positive influence on MSME performance, and Information Technology through financial digitalization has a significant positive influence on MSME performance.]]>
<![CDATA[EXAMINING THE INFLUENCE OF STORE LAYOUT ON CUSTOMER DECISIONS IN THE CAFÉ INDUSTRY ]]>
<![CDATA[Eisya Sabilatul Fitroh]]>;
<![CDATA[Zahra Allya Dika]]>;
<![CDATA[Alya Fitria Sari]]>;
<![CDATA[Ela Nurlaela]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 2 (2026) ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijeelsc.v2i2.41
<![CDATA[This study analyzes the influence of business space layout on customer decisions at Café Kosan Mantan, Tangerang City, which is one of the popular hangout destinations in the urban area. Using an explanatory survey quantitative approach, primary data was collected from customer respondents through a Likert scale-based questionnaire that had undergone validity and reliability tests, then analyzed by multiple linear regression using SPSS software. The results of the analysis show that there is a significant influence of the ergonomic arrangement of the space such as ease of access, movement paths, arrangement of furniture, and the interaction of physical elements on the decision of customers to visit, buy again, and give recommendations to others. The characteristics of respondents were dominated by young students with the frequency of regular visits for hangout, relaxation, or study activities, which further emphasized the crucial role of spatial layout in shaping urban consumer behavior and loyalty amid fierce competition in the café industry. This study recommends the optimization of business space design in a sustainable manner to strengthen customer retention, accompanied by follow-up study suggestions that integrate supporting variables such as digital factors and additional services cape.]]>
<![CDATA[DETERMINANTS OF FINANCIAL FRAUD REPORTING: EVIDENCE FROM THE HEALTH SECTOR IN INDONESIA ]]>
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Chika Amanda]]>;
<![CDATA[Arian Firmansyah]]>;
<![CDATA[Pingkan Pramudita Putri]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 2 (2026) ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijeelsc.v2i2.44
<![CDATA[This study investigates the determinants of financial fraud reporting (FFR) by examining the influence of corporate governance and financial performance indicators. Using a balanced panel dataset of 15 firms in healthcare sector over 4 years (2021–2024), this research employs panel data regression analysis through three models: Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). Variables analyzed include Return on Assets (ROA), asset change (ACHANGE), leverage, ownership structure (OSHIP), corporate internal disclosure (CID), growth potential (GP), state-owned enterprise status (SOE), CEO duality, board independence (BDOUT), number of independent oversight institutions (NOI), chairman audit committee (CHAUD), and CEO political connections (CEOPIC). Model selection was determined using the Chow test, Hausman test, and Lagrange Multiplier (LM) test. The REM was chosen as the most appropriate model. The results show that NOI, ACHANGE, and LEVERAGE significantly influence FFR, while other governance-related variables show insignificant effects. This suggests that internal oversight mechanisms and financial leverage play a more prominent role in detecting and preventing fraudulent activities than ownership or governance structures alone. The findings provide evidence for regulators and corporate boards to strengthen internal controls and risk assessment mechanisms to mitigate fraud risks.]]>
