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.
Articles
36 Documents
<![CDATA[THE EFFECT OF AUDIT TENURE, TAX MINIMIZATION, AND DEBT COVENANT ON TRANSFER PRICING ]]>
<![CDATA[Nabilah Aulia Azmi]]>;
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Putri Rahayu]]>;
<![CDATA[Reni Nasiatul Hamidah]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/w57txb24
<![CDATA[This study examines the influence of audit tenure, tax minimization, and debt covenants on transfer pricing practices in industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. A quantitative research approach was employed using secondary data from companies’ annual reports and financial statements. Through purposive sampling, 18 companies were selected, yielding 72 firm-year observations. Data were analyzed using panel data regression with EViews 12. Model selection tests, including the Chow test, Hausman test, and Lagrange Multiplier test, indicated that the Random Effects Model was the most appropriate estimation method. The findings show that transfer pricing is positively and significantly influenced by audit tenure, suggesting that longer auditor–client relationships enhance auditors’ ability to monitor and identify related-party transactions. Conversely, transfer pricing is negatively affected by tax minimization, proxied by the effective tax rate, and debt covenants, measured by the debt-to-equity ratio. Collectively, audit tenure, tax minimization, and debt covenants simultaneously influence transfer pricing, although the adjusted R-squared value of 12.16% indicates that transfer pricing practices are largely explained by factors outside the model. These findings offer insights for regulators and companies regarding the importance of auditor oversight in promoting transparency and compliance in related-party transactions.]]>
<![CDATA[WHAT DRIVES TRANSFER PRICING PRACTICES? EVIDENCE FROM THE HEALTHCARE SECTOR ]]>
<![CDATA[Karolina Kavnet Daeli]]>;
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Audy Fiska Farah Diba]]>;
<![CDATA[Naswa Zulfa Tuffahati]]>;
<![CDATA[Septia Permatasari]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/546ztm77
<![CDATA[This study aims to analyze the influence of tenure audits, tax minimization, and debt covenants on transfer pricing practices in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Transfer pricing is a pricing policy in transactions between parties that have a special relationship, which is often used by companies for tax efficiency purposes and financial performance management. This study uses a quantitative approach with a hypothesis testing method. The research population includes 38 healthcare sector companies on the IDX, while sample selection is carried out through purposive sampling with certain criteria until 13 eligible companies are obtained. The research data is in the form of secondary data sourced from the company's annual financial statements downloaded through the official IDX website (www.idx.co.id). The data analysis was carried out using linear regression of the panel data with the help of the EViews 12 software, as this model is able to accommodate data variations across time and between companies. The results of the study show that tenure audit and tax minimization do not have a significant effect on transfer pricing practices. This shows that the length of the auditor-client relationship and tax savings efforts do not necessarily affect transfer pricing decisions. In contrast, debt covenants have been shown to have a significant effect on transfer pricing practices, confirming that contractual pressures from debt agreements can motivate management to use transfer pricing. These findings are expected to make a theoretical and practical contribution to the development of accounting literature, regulators, investors, and corporate management.]]>
<![CDATA[THE IMPACT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, GREEN INVESTMENT, AND ESG DISCLOSURE ON FIRM VALUE: AN EMPIRICAL STUDY OF THE ENERGY SECTOR ON THE INDONESIA STOCK EXCHANGE 2020-2024 PERIOD ]]>
<![CDATA[Disya Yuke Farhana]]>;
<![CDATA[Mukhzarudfa]]>;
<![CDATA[Ratih Kusumastuti]]>;
<![CDATA[Wiwik Tiswiyanti]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijeelsc.v2i2.36
<![CDATA[This study examines the impact of Environmental Management Accounting (EMA), Green Investment (GI), and ESG Disclosure on firm value (Tobin's Q) among 16 energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2020-2024. Using a quantitative approach and multiple linear regression, the study analyzed 80 observations selected through purposive sampling. The results indicate that the model significantly explains 66.4% of the variation in firm value (Adjusted R² = 0.664). In partial analysis, only EMA was found to have a significant positive effect on firm value (β = 0.997; t = 12.482; p < 0.001). Conversely, Green Investment (β = 0.128; t = 1.506; p = 0.136) and ESG Disclosure (β = -0.022; t = -0.632; p = 0.529) showed no significant impact. These findings suggest that the systematic internalization of environmental costs through EMA is a key driver of market perception in Indonesia's energy sector. Consequently, firms and regulators should prioritize the depth of internal environmental management practices over mere formal disclosure to effectively enhance investor confidence and corporate value.]]>
<![CDATA[THE EFFECT OF OWNERSHIP STRUCTURE ON CORPORATE FINANCIAL PERFORMANCE: AN EMPIRICAL STUDY OF INDUSTRIAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020–2024 PERIOD ]]>
<![CDATA[Salsa Vonni Indrayani]]>;
<![CDATA[Ratih Kusumastuti]]>;
<![CDATA[Mukhzarudfa]]>;
<![CDATA[Wiwik Tiswiyanti]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/c6ydjq10
<![CDATA[This study aims to analyze the effect of institutional ownership and managerial ownership on firm financial performance, measured using Tobin’s Q, in industrial sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study adopts a quantitative approach using panel data regression with 70 observations from 14 companies selected through purposive sampling. The selection of the most appropriate model was conducted using the Chow test and the Hausman test, which indicate that the Fixed Effect Model (FEM) is the most suitable model for the analysis. The results show that, partially, both institutional ownership and managerial ownership do not have a statistically significant effect on Tobin’s Q. However, simultaneously, both variables have a significant effect on firm financial performance. These findings suggest that ownership structure mechanisms are more effective in explaining firm performance when operating simultaneously within a corporate governance framework. Based on agency theory, these results confirm that the combination of ownership mechanisms can serve as a more effective monitoring tool in reducing conflicts of interest between managers and shareholders. This study provides empirical contributions to the corporate governance literature in developing countries, particularly in the Indonesian industrial sector.]]>
<![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): July ]]>
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): July ]]>
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): July ]]>
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): July ]]>
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): July ]]>
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): July ]]>
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. ]]>
