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
39 Documents
<![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.]]>
<![CDATA[DETERMINANTS OF FRAUD RISK: EVIDENCE FROM THE FRAUD HEPTAGON FRAMEWORK IN THE INDUSTRIAL SECTOR ]]>
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Anif Yanuar Y.I]]>;
<![CDATA[Faiz Dzikrullah]]>;
<![CDATA[Chaerul Anam]]>
<![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.v2i2.47
<![CDATA[This study, which is based on the Fraud Heptagon Theory, looks at how the risk of financial statement fraud in industrial sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024 is affected by Financial Target, External Pressure, Ineffective Monitoring, Change in Auditor, Change in Director, CEO Picture Frequency, Greed, and Ignorance. The study employs a quantitative methodology to analyze secondary data from annual reports and financial statements using panel data regression using the Common Effect Model (CEM). The results show that all factors have a significant simultaneous impact on financial statement fraud. Ineffective monitoring has a major detrimental influence on financial statement fraud, while ignorance has a beneficial impact. There are no noticeable repercussions from financial targets, outside pressure, director and auditor changes, CEO picture frequency, or greed. The study concludes that the primary reasons of dishonest business activities are still insufficient oversight and a lack of understanding of corporate governance.]]>
<![CDATA[TRANSFER PRICING: AUDIT TENURE, TAX MINIMIZATION, AND DEBT COVENANT IN CONSUMER CYCLICALS COMPANIES ]]>
<![CDATA[Restu Fadhilah]]>;
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Desita Nur Afifah]]>;
<![CDATA[Isma Aliyah]]>;
<![CDATA[Carrisa Putri Jayusman]]>
<![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.v2i2.48
<![CDATA[This study aims to examine the effect of Audit Tenure, Tax Minimization, and Debt Covenant on Transfer Pricing. The population in this study consisted of 167 companies with a sample of 19 companies and 76 company data sets. The sampling technique used was purposive sampling. The data used in this study are quantitative data and secondary data in the form of annual financial reports of consumer cyclicals companies listed on the Indonesia Stock Exchange for the period 2021 - 2024. The results of this study indicate that audit tenure has no effect on transfer pricing, tax minimization has an effect on transfer pricing, and debt covenants have on transfer pricing.]]>
<![CDATA[DETERMINANTS OF AUDIT REPORT LAG: EVIDENCE FROM INDONESIAN PROPERTY AND REAL ESTATE COMPANIES ]]>
<![CDATA[Monica Trifena]]>;
<![CDATA[Nunik Lestari Dewi]]>
<![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.v2i2.52
<![CDATA[This study examines the influence of audit committees, audit opinion, audit tenure, and auditor industry specialization on audit report lag in property and real estate companies listed on the Indonesia Stock Exchange during the 2023–2025 period. The study is motivated by the persistent delays in financial statement submissions, with the property and real estate sector consistently recording the highest number of late submissions over the past two years, despite regulatory mandates requiring audited financial statements to be published within 90 days. The sample consists of 201 firm-year observations obtained from 67 property and real estate companies selected using purposive sampling. Multiple linear regression analysis was employed to test the proposed hypotheses. The results indicate that audit opinion has a significant negative effect on audit report lag, suggesting that companies receiving unqualified opinions tend to have shorter audit completion times. Audit tenure also has a significant negative effect on audit report lag, indicating that longer auditor-client relationships facilitate more efficient audit execution through accumulated knowledge and familiarity. In contrast, audit committees and auditor industry specialization do not significantly influence audit report lag, implying that oversight roles focus on accuracy rather than speed, and that professional standards and company-specific complexity may outweigh the benefits of industry specialization. The model explains 17.1% of the variation in audit report lag. These findings suggest that maintaining high-quality financial reporting to obtain unqualified opinions and considering continuity with audit firms within regulatory limits are effective strategies for minimizing audit report lag in the property and real estate sector.]]>
<![CDATA[BEHAVIORAL AND TECHNOLOGICAL DETERMINANTS OF ARTIFICIAL INTELLIGENCE ADOPTION: IMPLICATIONS FOR ACCOUNTANT PERFORMANCE IN INDONESIA ]]>
<![CDATA[Listya Sugiyarti]]>;
<![CDATA[Nurul Ashri]]>
<![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.v2i2.53
<![CDATA[This study aims to analyze the influence of Artificial Intelligence on the adoption of accounting technology behavior in accounting practice, the influence of technological behavior adoption on accountant performance, the direct influence of Artificial Intelligence on accountant performance, and the role of technology behavior adoption as a mediating variable between Artificial Intelligence and accountant performance. The study is motivated by the rapid development of digital technology that has fundamentally changed the accounting profession, yet the adoption of Artificial Intelligence among accountants remains uneven, particularly in Indonesia where most Public Accounting Firms and companies are still in the early stages of implementing AI-based technologies. A quantitative approach with an explanatory design was employed using Structural Equation Modeling-Partial Least Squares analysis on two hundred professional accountants from Public Accounting Firms, private companies, and state-owned enterprises who have worked for a minimum of five years. The results indicate that Artificial Intelligence has a positive and significant effect on the adoption of behavior and technology. The adoption of behavior and technology also has a positive and significant effect on accountant performance. Furthermore, Artificial Intelligence has a direct positive and significant effect on accountant performance. The adoption of behavior and technology partially mediates the relationship between Artificial Intelligence and accountant performance, indicating that AI improves accountant performance both directly and through changes in technology usage behavior. These findings suggest that AI investment needs to be combined with investment in human resources, training, work culture, and data governance to maximize the benefits of AI technology in the accounting profession.]]>
<![CDATA[DEBT, FIRM SIZE AND FINANCIAL SUSTAINABILITY OF MICRO AND SMALL ENTERPRISES IN KENYA ]]>
<![CDATA[Paul Ng’ang’a Macharia]]>;
<![CDATA[Tobias Olweny]]>;
<![CDATA[Cynthia Stella Waga]]>;
<![CDATA[Jeff Arodi]]>
<![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.v2i2.55
<![CDATA[This study aims to analyze the effect of debt financing on the financial sustainability of Micro and Small Enterprises (MSEs) in Kenya and to examine whether firm size moderates this relationship. This study employs a descriptive research design using secondary data obtained from the financial statements of MSEs that benefited from the National Agricultural and Rural Inclusive Growth Project (NARIGP) across 21 counties in Kenya during the 2018–2022 period. The sample was determined using the Yamane formula, resulting in 390 MSEs with 1,950 firm-year observations. Debt financing was measured using bank loans, firm size was measured using the natural logarithm of total assets, and financial sustainability was measured using the net profit margin ratio and current ratio. Data were analyzed using panel data regression with EViews 12. The results indicate that debt financing has a positive and significant effect on the financial sustainability of MSEs in Kenya (β = 4.78E-06; p < 0.01). However, firm size does not significantly moderate the relationship between debt financing and financial sustainability (β = 1.29E-06; t = 0.742; p ≈ 0.458). These findings indicate that bank loans can provide resources for working capital, investment, and continuity of business operations, thereby contributing to financial sustainability, while firm size does not significantly alter this relationship. The practical implication is that financial institutions should improve MSE access to appropriately structured bank credit, and MSE owners should direct borrowed funds toward productive and income-generating activities.]]>
