International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)

FACTORS AFFECTING THE ACADEMIC PERFORMANCE OF ACCOUNTING UNDERGRADUATES IN SRI LANKAN STATE UNIVERSITIES

M.A. Gayantha N. Jayasooriya, Roshan Ajward — Sat, 02 Aug 2025 00:00:00 +0000

This study investigated factors affecting the academic performance of accounting undergraduates in Sri Lanka's state universities. Seventeen factors related to the university system, demographics, and personal characteristics were analyzed using a quantitative approach with 287 valid responses collected via a self-administered questionnaire. Descriptive statistics and inferential analyses, including one-way ANOVA, t-tests, correlation, and OLS regression, were used to assess the impact of these factors on academic performance. The average GPA of students was between 3.30 and 3.69 (second-class upper division). Key factors positively associated with academic performance included being female, fewer distractions from seniors, commuting from boarding places, higher engagement in extracurricular activities, prior English and mathematics knowledge, and taking professional accounting courses. Other factors showed no significant impact. The study offers insights for academicians, policymakers, and students to improve academic performance through structural adjustments and effective strategies.

EMPIRICAL ANALYSIS OF DEBT RECOVERY STRATEGY EFFECTIVENESS AND NON-PERFORMING LOAN MITIGATION IN GHANAIAN MICROFINANCE INSTITUTIONS: EVIDENCE FROM THE ASHANTI REGION

Daniel Amoah, Doris Boakye — Sun, 03 Aug 2025 00:00:00 +0000

High non-performing loans (NPLs) threaten the sustainability of microfinance institutions (MFIs) in emerging markets like Ghana. This study investigates the effectiveness of debt recovery strategies, their impact on NPLs, and implementation challenges faced by MFIs in the Ashanti Region. Using a mixed-methods approach, data were collected from 315 respondents across 11 strategically selected MFIs through stratified sampling. Multivariate regression analysis assessed the impact of strategies on NPLs, while qualitative analysis explored implementation barriers. Grounded in agency theory, social capital theory, and relationship banking theory, the study finds that debt recovery strategies collectively explain 65.1% of NPL variation. Regular monitoring (β=0.235, p=0.003) and delinquency follow-up (β=0.232, p=0.001) have the most significant effects. Although borrower education is widely implemented, it shows limited statistical impact (β=0.022, p=0.748), highlighting a disconnect between perceived and actual effectiveness. Key implementation challenges include economic downturns, limited credit information infrastructure, and weak borrower cooperation. The study contributes a relationship-based framework for sustainable loan performance, advocating long-term partnerships over enforcement-focused approaches. It advances microfinance research by analyzing multiple strategies simultaneously rather than in isolation. Policy recommendations include creating shared credit databases, introducing counter-cyclical support measures, and promoting regulatory frameworks aligned with relationship banking. Practically, the findings help MFIs prioritize monitoring and follow-up in resource allocation, offering actionable insights for sustainable microfinance in Ghana and comparable emerging markets.

EQUITY COSTS AND FINANCIAL PERFORMANCE OF LICENSED DEPOSIT TAKING CREDIT CO-OPERATIVE SOCIETIES IN KENYA

Kenneth Mwangi Muriuki, Agnes Njeru, Anthony Gitonga Kirimi — Sun, 03 Aug 2025 00:00:00 +0000

International and local researchers have extensively studied the impact of equity financing on business financial performance, as the cost of equity represents the required return investors expect for assuming ownership risk (Kenton, 2025). This metric is vital for capital budgeting and investment decisions. Compliance with equity regulations can be complex and costly, sometimes involving borrowing, non-declaration of dividends, and other financial sacrifices that may affect shareholders and employees negatively. In Kenya, Savings and Credit Cooperative Societies (SACCOs) play a significant role, directly or indirectly impacting around 10 million Kenyans and holding over 80% of the country’s saving. The Sacco Society Regulatory Authority (SASRA) licenses and regulates deposit-taking SACCOs, imposing strict equity adequacy requirements. Out of 245 SACCOs applying for licenses by 2019, only 177 were approved; by 2022, after suspensions and new approvals, 176 remained licensed. Many SACCOs struggle to meet these equity thresholds. Balancing compliance costs without compromising financial performance or shareholder wealth maximization is critical. This study investigated the relationship between equity cost compliance and financial performance of licensed deposit-taking SACCOs in Kenya. Using secondary data from audited financial statements, the study employed logistic multiple regression analysis focusing on Shareholders’ Equity, Total Liabilities, and Dividends Paid. Results indicated that effective management of equity financing, minimizing equity costs, is essential for the financial stability and improved performance of SACCOs.

THE INFLUENCE OF NIM AND NPL ON ROA AT NATIONAL PRIVATE BANKS IN INDONESIA FOR THE PERIOD 2021-2023

Diki Abramsa Putra Ginting, Fenny Krisna Marpaung — Fri, 08 Aug 2025 00:00:00 +0000

The level of profitability or the capability of an institution to generate profit is a quantitative indicator used in evaluating financial performance, especially in assessing the company's ability to obtain a profit that is considered appropriate. The main focus of the preparation of financial statements lies in the achievement of this profit. This study is intended to analyze the extent to which Net Interest Margin (NIM) and Non Performing Loan (NPL) have an effect on Return on Assets (ROA) at National Private Commercial Banks in Indonesia. This study adopts a quantitative approach, with data collection techniques carried out through the documentation method. Data analysis was carried out using multiple linear regression, determination test (R²), and hypothesis testing. As the results of the regression model estimation, the equation obtained is: Y = -0.103 + 0.494X₁ - 0.234X₂. The value (R²) was recorded at 0.472, which indicates that the NIM and NPL variables explain around 47.2% of the variation in ROA, while the remaining 52.8% is influenced by other factors not included in the model. The results of the partial test (t-test) show that both NIM and NPL have a high influence individually on ROA. Meanwhile, the results of the F test show a sig. 0.000 which is <0.05, so it is concluded that collectively NIM and NPL have an influence on ROA at National Private Commercial Banks.

THE INFLUENCE OF CORRUPTION ON GDP IN ASEAN COUNTRIES (2017-2024)

Asty Indra Larasati, Marselina, Dedy Yuliawan — Sun, 10 Aug 2025 00:00:00 +0000

This study aims to analyze the influence of corruption control, foreign direct investment (FDI), inflation, and labor force participation rates on the growth of Gross Domestic Product (GDP) of ASEAN countries during the period 2017-2024. Using a quantitative approach with multiple linear regression and panel data, this study also examined the simultaneous influence of these economic factors on GDP. The results show that corruption control, FDI, and inflation have a significant positive influence on economic growth, while labor force participation rates do not show significant influences. Effective corruption control promotes the creation of a better investment climate, which in turn increases foreign investment flows and productivity. FDI makes an important contribution to technology transfer and production capacity building of ASEAN countries. Controlled inflation also plays a role in creating economic stability that supports long-term investment and consumption decisions. This research provides important insights for policymakers in ASEAN to formulate more effective development strategies by taking into account interrelated macroeconomic factors.

LINKED AND MATCH BETWEEN THE MICE STUDY PROGRAM OF THE JAKARTA STATE POLYTECHNIC AND PT ANGAN KREASI SEMESTA: A CASE STUDY OF MARKETING ACTIVITIES OF THE 2024 INDONESIAN HALAL EXPORT EXHIBITION

Rimsky K Judisseno, Angelysia Kusuma Dewi Rizky, Etty Khongrat, Djuni Akbar — Sun, 10 Aug 2025 00:00:00 +0000

This study explores the alignment between academic instruction in the MICE (Meeting, Incentive, Convention, and Exhibition) Study Program at the Jakarta State Polytechnic and the practical demands of the event management industry, based on fieldwork conducted at PT Angan Kreasi Semesta during the Halal Export Indonesia 2024 event. Using qualitative descriptive methods, data were collected through participatory observation, daily logbook entries, and document analysis. The findings reveal a partial yet significant alignment between theoretical coursework—particularly in marketing, sponsorship, and public relations—and the tasks performed during the internship. Approximately 75–85.7% of the academic content was found to be applicable in practice, as evidenced by activities such as sponsorship proposal development, promotional content creation, and media partnership management. However, notable competency gaps emerged in digital advertising strategies, social media content planning, and legal procedures related to partnership agreements. The study also highlights the development of key SCANS-based competencies, including communication, resource management, and technological literacy. These results underscore the need to enhance the curriculum by integrating practical modules on digital marketing analytics, legal documentation, and PR tools, as well as strengthening institutional partnerships with industry players. The study contributes to the discourse on curriculum-industry alignment and offers pedagogical recommendations to improve graduate employability in the event management sector.

DETERMINING INCOME INEQUALITY IN INDONESIA: THE ROLE OF ACCESS TO ELECTRICITY, GDP PER CAPITA, AND EDUCATION

Nabila Assyifa, Toto Gunarto, Asih Murwiati — Mon, 11 Aug 2025 00:00:00 +0000

Income inequality between regions is one of the main challenges in economic development in Indonesia. This study aims to analyze the effect of electricity access, Gross Regional Domestic Product (GDP) per capita, and average length of schooling on income inequality in 34 provinces in Indonesia in the 2015–2023 period. Using a panel data regression approach with the Fixed Effect Model (FEM), the results showed that simultaneously the three independent variables had a significant effect on income inequality. However, partially, only GDP per capita and average length of schooling have a negative and significant influence, while access to electricity has no significant effect. These findings show that increasing regional income and community education can reduce the income gap between regions. Meanwhile, electrification has not had a direct impact on income equity without the support of other supporting infrastructure. This research emphasizes the importance of inclusive economic development and equitable access to education as the key to reducing inequality in Indonesia.

BOARD OF COMMISSIONERS’ MODERATING EFFECT ON RISK AND INTELLECTUAL CAPITAL DISCLOSURES TOWARD FIRM VALUE: EMPIRICAL EVIDENCE FROM INDONESIA’S FINANCIAL SECTOR

Dedi Ardianto, Holiawati, Nofryanti — Mon, 11 Aug 2025 00:00:00 +0000

This study investigates the effect of Enterprise Risk Management Disclosure (ERMD) and Green Intellectual Capital Disclosure (GICD) on firm value, with the moderating role of the Board of Commissioners, in financial sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. Using panel data regression analysis on 185 firm-year observations, the study reveals that ERMD has a significant negative effect on firm value, indicating that such disclosures may be perceived as mere compliance rather than value-enhancing strategies. Meanwhile, GICD shows no significant impact on firm value, suggesting that environmental-related intangible assets are not yet fully recognized by investors. Furthermore, the Board of Commissioners does not moderate the relationship between either ERMD or GICD and firm value, highlighting limited oversight effectiveness in these areas. The findings imply that non-financial disclosures and corporate governance mechanisms in the financial sector have not been fully leveraged to enhance firm performance. This study contributes to the literature on corporate governance and sustainability disclosure in emerging markets.

THE ROLE OF DIGITAL INFRASTRUCTURE, ICT SKILLS AND ICT ACCESS IN ENHANCING LABOR PRODUCTIVITY IN INDONESIA

Melinda Dwi Erda Wilianti, I Wayan Suparta, Arivina Ratih Yulihar Taher — Fri, 15 Aug 2025 00:00:00 +0000

This study aims to analyze the influence of information and communication technology skills, access to information and communication technology (ICT access), and investment in BTS tower construction infrastructure on labor productivity in Indonesia during the period 2017 to 2023. The data used in the form of data panels from 34 provinces in Indonesia were analyzed using the panel data regression method. The results of the study show that ICT access and investment in BTS tower construction have a positive and significant effect on labor productivity. However, ICT skills do not show a statistically significant influence. The independent variables together are able to explain 99% of the changes in labor productivity in Indonesia. These findings affirm the importance of developing infrastructure and equitable access to ICT as the key to increasing productivity, as well as the need to improve the quality of education and training to strengthen the digital skills of the workforce. This research provides policy recommendations to accelerate the development of digital infrastructure and ICT capability improvement programs to support national productivity growth

THE ROLE OF CORPORATE GOVERNANCE IN MODERATING THE RELATIONSHIP BETWEEN FINANCIAL PERFORMANCE RATIOS AND DISCLOSURE OF SUSTAINABILITY REPORTING TO STOCK PRICES

Nurholis, Nofryanti, Firman Tatariyanto — Thu, 28 Aug 2025 00:00:00 +0000

This study aims to examine the role of corporate governance in moderating the relationship between financial performance ratios and sustainability reporting disclosure on stock prices. The research uses a sample of all companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. The sample was selected using the purposive sampling method, resulting in 98 out of 945 companies being analyzed. Hypothesis testing was conducted using Panel Data Regression Analysis and Moderated Regression Analysis (MRA) with the assistance of E-views software. The results indicate that Net Profit Margin (NPM) has a positive effect on stock prices. Current Ratio (CR) and Sustainability Reporting (SR) have no significant effect on stock prices. Corporate Governance (CG) does not moderate the relationship between Current Ratio, Net Profit Margin, and Sustainability Reporting on stock prices.

ANALYSIS OF COMPLIANCE IN PREPARATION OF BLUD FINANCIAL REPORTS TOWARDS PERMENDAGRI NO. 79 OF 2018 CASE STUDY OF S. PARMAN PUBLIC HEALTH CENTER BANJARMASIN

Hikmahwati, Rizky Amelia, Tino Kemal Fattah, Julkawait — Fri, 15 Aug 2025 00:00:00 +0000

This study aims to analyze the level of compliance with the preparation of financial statements at the S. Parman Banjarmasin Health Center based on Permendagri No. 79 of 2018. The object of the research is the financial statements for the fiscal year 2022, which consists of seven main components: LRA, SAL, Balance Sheet, Operational Statements, Cash Flows, Equity Changes, and CaLK. This study uses a descriptive qualitative approach with data collection techniques through interviews, documentation, and observation. The results of the study show that the S. Parman Health Center has prepared complete financial statements and according to the set format, using an accrual basis in accordance with SAP. All reports have been prepared in a timely manner and reflect compliance with budget allocations within the RBA. In addition, accounting policies are also implemented consistently. This reflects transparency and accountability in BLUD's financial governance. The SILPA value of IDR 98,981,526 in the SAL Report shows budget efficiency. Thus, it can be concluded that the S. Parman Health Center has fulfilled the provisions in Permendagri No. 79 of 2018, as well as showing professional and accountable public financial reporting practices.

THE EFFECT OF DELAYS DUE TO FLIGHT OPERATION HANDLING AND ENGINEERING ON ON-TIME PERFORMANCE AT PT. WATER LAMPS AT SOEKARNO HATTA AIRPORT

Tue, 19 Aug 2025 00:00:00 +0000

The purpose of this study is to determine the effect of delays that occur in the handling of flight operations on on-time performance, the effect of delays that occur in technical handling on on-time performance and the effect of delays due to flight operations and techniques on on-time performance on airlines PT. Pelita Air at Soekarno Hatta Airport. In this study, researchers used a quantitative approach with SPSS ver. 27. A sample size of 50 respondents was obtained. Instrument regression tests were carried out, apart from that, statistical tests were also carried out, which included simple regression tests, multiple regression tests, simple correlation tests, multiple correlation tests, and determination of the coefficient of determination. Hypothesis testing was also carried out which included partial tests (t tests) and simultaneous tests (F tests). The results showed that Flight Operation had a significant positive effect on On-time Performance, Engineering had a significant positive effect on On-time Performance. The results of the F test show that the F-count value is 131.516 > 3.2 with Sig. 0.000 < 0.05. This means that the independent variables together have a significant effect on the dependent variable.

THE RATE OF ECONOMIC GROWTH, MSES AND HOUSEHOLD CONSUMPTION EXPENDITURE ON THE NUMBER OF POOR PEOPLE IN LAMPUNG PROVINCE

Oky Indrajaya, Neli Aida, Asih Murwiati — Wed, 20 Aug 2025 00:00:00 +0000

This study aims to analyze the influence of Gross Regional Domestic Product (GDP) per capita, Regency/City Minimum Wage (MSE), and Household Consumption Expenditure (PKRT) on poverty levels in Lampung Province during the period 2010–2024. Using the panel data regression method and the Fixed Effect Model (FEM) approach, this study utilizes data from six districts/cities selected based on the socioeconomic diversity of the region. The results of the study show that GDP has a negative and significant effect on the poverty rate, indicating that economic growth plays an important role in reducing the number of poor people. On the contrary, MSEs have a positive and significant effect, which indicates that the increase in the minimum wage has not been able to reduce poverty, especially in areas with the dominance of the informal sector. Meanwhile, PKRT did not show a significant influence on poverty. These findings show that poverty alleviation efforts in the regions need to be directed towards inclusive economic growth, wage policies that are adaptive to local employment structures, and sustainable strengthening of household consumption capacity.

LEVERAGE MEDIATING DETERMINANT TAX AVOIDANCE IN INDUSTRIAL SECTOR COMPANIES INDONESIA

Wed, 20 Aug 2025 00:00:00 +0000

This study aims to analyze the effect of Profitability, Company Size, and Executive Character on Tax Avoidance with Leverage as an intervening variable. This study was conducted on industrial companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2023. The study's sample, consisting of 67 industrial sector companies listed on the IDX, was selected using purposive sampling. Based on specific criteria, 48 data points and 27 industrial-related firms were chosen as representatives for the analysis. The study used the Descriptive Statistical Analysis method with samples obtained from the financial statements of companies listed on the IDX during that period. The results of this study prove that simultaneously show that Profitability, Company Size, Executive Character has an effect on Tax Avoidance. Profitability has an effect on Leverage. Company Size and Executive Character do not affect Leverage. Profitability, Company Size and Leverage do not affect Tax Avoidance. Executive Character affects Tax Avoidance. Leverage is unable to intervene in the relationship between Profitability, Company Size and Executive Character on Tax Avoidance.

AN ANALYSIS OF THE DETERMINANTS OF REGIONAL ECONOMIC EFFICIENCY IN INDONESIA

Nadila Fitriansyah, Marselina Marselina — Wed, 20 Aug 2025 00:00:00 +0000

Lampung Province faces significant challenges in improving economic efficiency amid ongoing regional development dynamics. Despite various infrastructure development programs and economic capacity enhancement efforts implemented up to 2024, the efficient use of resources remains uneven across districts. This study aims to analyze the influence of road infrastructure, labor force, Regional Original Revenue (PAD), and General Allocation Fund (DAU) on economic efficiency in Lampung Province, while also providing a contextual comparison with other regions such as DKI Jakarta, Bali, and Kalimantan. The analysis employs a panel data multiple regression method using a sample of 15 regencies/cities in Lampung over the period 2019–2023, resulting in a total of 75 observations. The results indicate that all four independent variables have a positive and significant impact on economic efficiency. Compared to other regions, Lampung needs to strengthen infrastructure connectivity and local fiscal management to foster more equitable and sustainable efficiency gains.

DOES ESG PERFORMANCE INFLUENCE CORPORATE TAX AVOIDANCE? AN EMPIRICAL ANALYSIS

Melvin Angelina, Verani Carolina — Wed, 20 Aug 2025 00:00:00 +0000

This study aims to analyze the relationship between environmental, social, and governance (ESG) and tax avoidance in non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study employed a quantitative approach with secondary data, using a sample of 25 companies obtained through purposive sampling and simple regression tests. The results indicate that an increase in a company's ESG value is associated with a decrease in tax avoidance practices. These findings are expected to help investors make informed decisions and encourage companies to integrate ESG into their business activities to minimize the risk of tax avoidance.

ASSESSING THE ROLE OF WORKFORCE PARTICIPATION, POPULATION SIZE, AND HUMAN DEVELOPMENT IN SHAPING POVERTY IN INDONESIA (2019–2024)

Previta Ridha Putri, Ida Budiarti, I Wayan Suparta — Wed, 20 Aug 2025 00:00:00 +0000

This study is intended to analyze TPAK, Population, and HDI on poverty in Indonesia during the 2019–2024 period. Poverty is understood as a multidimensional phenomenon in economic, social, and human development aspects. This study uses a quantitative descriptive approach with a panel data regression analysis method for 34 provinces in Indonesia. The results of data processing showed that partially, TPAK had a positive and significant effect on poverty, which means that increasing labor participation does not necessarily reduce poverty, especially if it is not accompanied by adequate quality of work. The population variable did not have a significant effect, indicating that population size was not the main factor in explaining the variation in poverty between regions. Meanwhile, HDI shows a negative and significant influence on poverty, which proves that the higher the quality of human development, the lower the poverty rate. These findings support Ragnar Nurkse's (1953) theory of the poverty circle, which states that human resource underdevelopment and low productivity are the root causes of recurring poverty. This study recommends that poverty alleviation efforts be focused on improving the quality of human resources and creating productive jobs.

COMPANY SIZE MODERATES: THE EFFECT OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE

Wed, 20 Aug 2025 00:00:00 +0000

This study aims to determine the effect of profitability, leverage and capital intensity on tax avoidance moderated by company size. The sample of this study was 60 property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2021 - 2023. The results of the study stated that profitability had no effect on tax avoidance, leverage had no effect on tax avoidance while capital intensity had an effect on tax avoidance, and the company size variable was able to moderate the capital intensity, and the company size variable was unable to moderate profitability and leverage variables on tax avoidance in property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023.

THE EFFECT OF RENEWABLE ENERGY CONSUMPTION AND ENERGY INTENSITY ON THE ECONOMY

Nurlaila Indah Sari, Toto Gunarto, Neli Aida — Wed, 20 Aug 2025 00:00:00 +0000

This study aims to analyze the influence of Renewable Energy Consumption and Energy Intensity on the economy in ASEAN. The variables used in this study consisted of Renewable Energy Consumption (REC), Energy Intensity (EI), and Gross Fixed Capital Formation (GFCF). This research method uses panel data regression analysis with the Random Effect Model. Where cross-sectional data are 7 ASEAN member countries and time series data from 2010-2021. The results of the study show that all variables, namely REC, EI and GFCF, are all significant to GDP. REC with a coefficient of -6,921,893 and a significance of 0.0000 < 0.05 so that REC has a negative impact on GDP in ASEAN. EI has a coefficient of -76,701.51 and a significance of 0.0000 < 0.05 so that EI has a negative impact on GDP. Meanwhile, GFCF has a coefficient of 91,930.69 and a significance of 0.0000 < 0.05 so that GFCF has a positive impact on GDP. The R2 value of 0.6083 can be concluded that the variation of these independent variables contributes 60.83 percent in GDP. While the rest are influenced by other factors that are not described in the model.

MANAGERIAL OWNERSHIP MODERATES THE RELATIONSHIP BETWEEN ENVIRONMENTAL SOCIAL GOVERNANCE AND INVESTMENT OPPORTUNITY SET WITH PERFORMANCE

Khoirunnasikin, Holiawati, Ani Kusumaningsih — Wed, 20 Aug 2025 00:00:00 +0000

This study aims to analyze the influence of Environmental Social Governance and Investment Opportunity Set on company performance, with managerial ownership as a moderation variable. The method used is quantitative, with secondary data obtained from the company's annual report. Of the total 172 companies registered, as many as 16 companies were selected as samples through purposive sampling techniques, so that data was obtained from 96 companies analyzed. The object of this study is a company that is a member of the BGK Foundation listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The results of the study show that Environmental Social Governance and Investment Opportunity Set have an effect on company performance. In addition, regression moderation testing showed that managerial ownership was able to moderate the relationship between Environmental Social Governance and financial performance. However, managerial ownership is not able to moderate the relationship between the Investment Opportunity Set and the company's performance. It is hoped that the results of this research can provide investors and academics with an understanding of the factors that affect the company's performance, as well as a reference for further research in the field of business and finance.

PROFITABILITY INTERVENING DETERMINANT TRANSFER PRICING IN TECHNOLOGY SECTOR COMPANIES INDONESIA

Wed, 20 Aug 2025 00:00:00 +0000

This study evaluates the influence of tax burden, leverage, and company size on transfer pricing decisions with profitability as an intervening variable, using data from technology companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Data analysis was carried out using the panel data regression method and using the Random Effect Model (REM) model. The results showed that the tax burden and company size had a significant positive effect on transfer pricing decisions, while leverage did not show a significant effect. Profitability was shown to mediate the relationship of leverage and company size to transfer pricing, but did not mediate the effect of tax burden. These findings underscore that large and profitable companies tend to utilize transfer pricing as a strategy to reduce their tax burden.

THE INFLUENCE OF INCOME, UNEMPLOYMENT, EDUCATION AND DEMOCRACY ON HAPPINESS IN INDONESIA

Elita Safitria, Nairobi, Arivina Ratih Yulihar Taher — Tue, 26 Aug 2025 00:00:00 +0000

This study aims to find out the extent to which economic, social and political factors affect the level of happiness of people in Indonesia. In this study, economic factors are represented by GDP and unemployment rates, social factors are represented by average school age and political factors are represented by democracy levels. Using panel data from 34 provinces in 2014, 2017, and 2021, using a Fixed Effect Model (FEM) approach. The results of the analysis showed that the variables of GDP and unemployment rate had a significant negative relationship with the happiness index. On the other hand, the average length of school shows a negative positive impact. Meanwhile, the level of democracy does not show a statistically significant influence. This model has an R-squared value of 0.740 which indicates that almost 74% of the variation in the happiness index can be explained by the variables in the model. These findings emphasize the importance of inclusive economic growth, reducing the unemployment rate, and equitable access to education in an effort to improve the subjective welfare of people in Indonesia.

THE EFFECT OF LIQUIDITY, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH COMPANY SIZE AS A MODERATING VARIABLE

Wed, 27 Aug 2025 00:00:00 +0000

This study analyzes the effect of liquidity, profitability, and capital intensity on tax aggressiveness with company size as a moderating variable in transportation and logistics companies listed on the IDX for the period 2019-2023. Using secondary data from 60 companies and panel data regression methods. The results show that profitability and capital intensity have no effect on tax aggressiveness, while liquidity have a significant effect. Company size moderates the relationship liquidity on tax aggressiveness, but does not moderate between profitability and capital intensity.

FINANCIAL INCLUSION AS A DRIVER FOR ECONOMIC GROWTH ENHANCEMENT IN ASEAN REGION: A COMPREHENSIVE LITERATURE REVIEW

Abdul Aziz Turaya, Nairobi, Asih Murwiati — Wed, 27 Aug 2025 00:00:00 +0000

Financial inclusion has emerged as a pivotal catalyst for sustainable economic development across ASEAN economies. This comprehensive literature review synthesizes findings from 45 peer-reviewed studies published between 2015-2024, examining the nexus between financial inclusion and economic growth in the ASEAN region. Through systematic analysis of existing research, this study identifies key mechanisms through which financial inclusion drives economic expansion, including capital allocation efficiency, entrepreneurship facilitation, and poverty reduction. The review reveals consistent evidence of positive correlation between financial inclusion indicators and GDP growth across ASEAN countries, with digital financial services showing the most pronounced impact. Synthesized findings indicate that countries with higher financial inclusion indices experience 15-25% faster economic growth rates. The study identifies research gaps and proposes future directions for investigating the long-term sustainability of financial inclusion-led growth in emerging economies.

SYNERGY OF ACTIVITY-BASED COSTING AND TARGET COSTING AS A STRATEGIC PILLAR OF COST EFFICIENCY IN OPTIMIZING PROFITABILITY: A CASE STUDY ON PT MOMENTUM VELO INOVASI (2020–2024)

Anggianto Nugroho, Nofryanti, Holiawati — Wed, 27 Aug 2025 00:00:00 +0000

PT Momentum Velo Inovasi is a clothing manufacturing company that faces the challenge of continuously improving cost efficiency in order to remain competitive and earn optimal profits. However, the company still uses traditional cost calculation methods that are less accurate in charging costs to products. This causes cost information to be inaccurate and affects pricing decisions as well as profit levels. This problem shows that there is a gap between the company's need for more accurate cost information and the methods that have been used. In fact, the Activity Based Costing and Target Costing methods have been proven to be able to provide more accurate cost information and drive efficiency from the early stages of production. Research on the synergy of these two methods in improving cost efficiency and profitability in medium-sized companies is still rare, especially in the convection industry. This research uses a qualitative approach with a case study at PT Momentum Velo Inovasi during 2020 2024. Data was collected through interviews, observations, and documentation. The data analysis technique was carried out by comparing the results of cost calculations using traditional methods, Activity Based Costing, and Target Costing, then analyzed to see the effect on cost efficiency and company profits. The results of the study show that the combined application of Activity Based Costing and Target Costing is able to provide more precise cost information, encourage efficiency in production, and help companies increase profits sustainably.

THE EFFECT OF ECONOMIC GROWTH AND INEQUALITY ON POVERTY IN LAMPUNG PROVINCE IN 2015-2023

Syifa Asriyani Fauzia, Marselina, Dedy Yuliawan — Wed, 27 Aug 2025 00:00:00 +0000

This study aims to examine the impact of economic development and inequality on poverty in Lampung Province in 2015-2023. The data used was in the form of panel data from 15 districts/cities in Lampung Province which was analyzed through a random effect model (REM). This analysis shows that GDP per capita and average years of education have a negative and substantial influence on poverty, but the Gini index has a positive and significant impact. The data shows that economic development and higher education contribute significantly to poverty alleviation, but income inequality exacerbates it. These findings are in line with the theory of economic growth, the downward trickle effect, and the theory of structural poverty and human resources, which underscore the importance of equitable distribution of development results and improving the quality of human resources as a method of poverty alleviation.

THE EFFECT OF PERSON JOB FIT AND INTRINSIC MOTIVATION AND DISCIPLINE ON JOB SATISFACTION AND EMPLOYEE PERFORMANCE AT THE YOUTH AND SPORTS OFFICE OF EAST KUTAI REGENCY

Harmina Hawi, Sri Mintarti, Dirga Lestari — Thu, 28 Aug 2025 00:00:00 +0000

This study aims to analyze the influence of Person-Job Fit, Intrinsic Motivation, and Discipline on Job Satisfaction and its impact on the Performance of Employees of the East Kutai Regency Youth and Sports Office. In addition, this study examines the role of Job Satisfaction as a mediating variable between Person-Job Fit, Intrinsic Motivation, and Discipline with Employee Performance. The research method used is quantitative with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach. The data was collected through a questionnaire distributed to employees of the East Kutai Regency Youth and Sports Office. The results of the analysis show that Person-Job Fit, Intrinsic Motivation, and Discipline have a positive and significant effect on Job Satisfaction and Employee Performance. Job Satisfaction also plays a mediator that strengthens the influence of these three variables on Employee Performance. These findings affirm the importance of human resource management that integrates appropriate work placement, internal motivation enhancement, and discipline enforcement to improve job satisfaction and employee performance. The practical implications of this research can be the basis for policies to improve employee management within the East Kutai Regency Youth and Sports Office.

THE EFFECT OF OPEN UNEMPLOYMENT AND EDUCATION ON POVERTY IN INDONESIA

Muhammad Zaky Anwar, Neli Aida, Arivina Ratih Yulihar Taher — Thu, 28 Aug 2025 00:00:00 +0000

Poverty remains a major challenge in the economic development process in Indonesia. The purpose of this study is to explore more deeply the influence of unemployment and education on the condition of the poor in Indonesia, focusing on the ten provinces that recorded the lowest poverty rates during President Joko Widodo's leadership. This study uses a descriptive quantitative approach with panel data covering the period from 2015 to 2024. The Random Effect Model (REM), which was selected based on the results of the Chow, Hausman, and Lagrange Multiplier tests, was used to perform the analysis with multiple linear regression. The findings of this study show that individually, the variable Open unemployment rate affects poverty positively and significantly, while the education variable affects poverty negatively and significantly. Overall, these two variables have a considerable effect on chemistry. These findings emphasize the importance of implementing policies that focus on effective means of reducing poverty in Indonesia to improve the quality of education and create jobs.

ANALYSIS OF THE INFLUENCE OF THE LOVE OF MONEY, LIFESTYLE AND USE OF SHOPEE PAYLATER ON STUDENTS' PERSONAL FINANCIAL MANAGEMENT

Yanti Susanti, Nesya Angelita — Thu, 28 Aug 2025 00:00:00 +0000

This study aims to determine the influence of the love of money, lifestyle and use of Shopee Paylater on students' personal financial management. The population used is students of the digital business study program at Yatsi Madani University class of 2023 who use Shopee Paylater. The sample consisted of 105 respondents, which were taken by purposive sampling method. The hypothesis testing technique in this study uses statistical analysis consisting of multiple linear regression, F test, t-test and determination coefficient (R2) using the help of the SPSS 25 system. The research data is sourced from primary data and is taken by distributing questionnaires. The results of the study show that there is a relationship between independent variables, namely the use of Shopee Paylater, and the dependent variable of students' personal financial management. Based on the results of the study, it can be seen that Love of Money (X1) and Lifestyle (X2) have a significant influence on students' personal financial resources. However, in the variable Use of Shopee Paylater (X3), there is no effect on the student's personal financial management. The conclusion in this study confirms that some students have a positive view of the love of money or have a desire to follow a lifestyle, on the contrary, the use of Shopee Paylater has been proven to have no positive influence on students' personal financial management. Because the ease of access to credit has not fully encouraged improved discipline or better financial planning among students.

REGIONAL POTENTIAL-BASED DEVELOPMENT PLANNING: A STUDY OF LOCATION QUOTIENT, SHIFT SHARE, AND KLASSEN TYPOLOGY IN TULANG BAWANG REGENCY

Etika Revolusi Nusantari — Thu, 28 Aug 2025 00:00:00 +0000

This study aims to analyze the structure and economic potential of Tulang Bawang Regency for the 2019–2023 period as the basis for development planning based on regional potential. Three quantitative approaches are used in an integrated manner, namely Location Quotient (LQ) to identify the base sector, Shift Share to assess the contribution of sectoral growth, and the Klassen Typology to group sectors based on their growth and contribution to GDP. The results of the analysis show that the Agriculture and Processing Industry sector is the base sector with an LQ value of > 1. In general, the economic growth of Tulang Bawang Regency is dominated by national influence, but some sectors such as Agriculture, Trade, and Education show local competitive advantages. Klassen's typology identifies the Processing, Information and Communication Industries, and Government Administration sectors as developed and fast-growing sectors, while the Construction, Transportation, and Social Services sectors are classified as lagging behind. These findings recommend strengthening leading sectors and strategic interventions in potential and underdeveloped sectors to support inclusive and sustainable regional economic development.

APPLICATION OF MATERIAL FLOW COST ACCOUNTING AND GREEN ACCOUNTING TO ENVIRONMENTAL PERFORMANCE

Holiawati Holiawati, Erick Valentine, Suripto Suripto — Thu, 28 Aug 2025 00:00:00 +0000

Rapid economic growth and increased industrial activity have significantly impacted the environment. This issue demands greater responsibility from companies in the energy sector in managing the environmental impact of their business operations. This study aims to examine the application of Material Flow Cost Accounting (MFCA) and Green Accounting on Environmental Performance. The research uses a sample of energy sector companies during the 2022-2023 period. The sample was selected using the purposive sampling method, resulting in 47 energy sector companies over two years (2022-2023), yielding 94 observational data points. Hypothesis testing in this study employs Panel Data Regression Analysis using E-views software. The results demonstrate that Material Flow Cost Accounting (MFCA) has a positive effect on Environmental Performance, whereas Green Accounting does not significantly influence Environmental Performance.

THE IMPACT OF MINIMUM WAGE, GRDP, INFLATION, AND EDUCATION ON UNEMPLOYMENT RATE IN LAMPUNG PROVINCE

I Dewa Gede Sukadwipa — Thu, 28 Aug 2025 00:00:00 +0000

This study investigates the impact of regional minimum wages (UMK) on the open unemployment rate (TPT) in Lampung Province from 2017 to 2023. Employing Panel EGLS (Random Effects) modeling using data from 15 regencies/cities, the study incorporates Gross Regional Domestic Product (GRDP), current inflation (INF), lagged inflation (INF-1), and average years of schooling (RLS) as control variables. The findings show that MSEs do not significantly influence TPT, while PDRB and RLS positively affect unemployment, and lagged inflation negatively affects unemployment. The results imply structural mismatches in the labor market and highlight the need for synchronized education and labor policies to enhance employment in Lampung.

MANAGERIAL OWNERSHIP MODERATES MATERIAL FLOW COST ACCOUNTING AND RISK MANAGEMENT WITH FINANCIAL PERFORMANCE

Ika Susanti, Nofryanti, Holiawati — Thu, 28 Aug 2025 00:00:00 +0000

This study aims to analyze the influence of material flow cost accounting and risk management on financial performance in companies, with managerial ownership as a moderating variable. This research was conducted on energy and industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The method used is quantitative, utilizing secondary data sourced from company annual reports. From a total of 149 registered companies, 27 companies were selected as samples through purposive sampling techniques, resulting in 135 data points for analysis. The results show that material flow cost accounting has a significant positive influence on financial performance, while risk management does not have a significant effect. Furthermore, managerial ownership significantly moderates the relationship between risk management and financial performance, but not for material flow cost accounting. These findings provide insights for investors and academics regarding factors influencing financial performance and serve as a reference for further research in business and finance.

COMPETITIVENESS ANALYSIS OF INDONESIAN COFFEE IN THE GERMANY AND JAPAN

I Nyoman Astawiguna, Ambya, Ida Budiarty — Thu, 28 Aug 2025 00:00:00 +0000

Coffee farming commodities are one of Indonesia's leading export commodities to various coffee-importing countries in the world and contribute to the country's foreign exchange. Indonesia is the fourth largest coffee producer in the world after Brazil, Vietnam and Colombia. The five countries that are the main export destinations for Indonesian coffee beans (HS code 090111) are the United States, Germany, Japan, Italy, and Malaysia, however, the average export of Indonesian coffee to Germany and Japan shows an expected decline due to the low competitiveness of Indonesian coffee exports. The purpose of the study was to analyze Indonesian coffee exports to Germany and Japan. The data used by the value panel (US Dollar) is from the Central Statistics Agency (BPS), Trade MAP and UN Comtrade for the 2014-2023 period. The analysis method uses Revealed Competitive Advantage (RCA) which has a value of > 1 and the method is refined with Revealed Symmetric Comparative Advantage (RSCA) which has < values of 0 and > 0. The results of the study found that Indonesian coffee exports in Germany and Japan have strong competitiveness in the German market, but compared to Brazil, Vietnam, Colombia, Guatemala, Indonesia's RSCA value in the German and Japanese markets is far behind. Therefore, it is necessary to increase the volume of coffee exports to the German and Japanese markets in a sustainable manner

COMPETITIVENESS AND CHALLENGES OF INDONESIAN CRUDE PALM OIL (CPO) EXPORTS TO THE EUROPEAN MARKET

Syahrudin, I Wayan Suparta — Thu, 28 Aug 2025 00:00:00 +0000

This study analyzes the competitiveness and main challenges faced by Indonesia's Crude Palm Oil (CPO) exports to the European market using a quantitative approach using the Revealed Comparative Advantage (RCA) and Export Competitiveness Index (XCI) methods. Secondary data during the period 2009-2023 was obtained from UN Comrade for four main destination countries, namely the Netherlands, Italy, Germany, and Spain. The results of the RCA analysis show a significant decrease in the comparative advantage of Indonesian CPO in all export destination countries. XCI's analysis indicates high volatility in export competitiveness with value fluctuations between 0.93-1.08. This decline in competitiveness is due to the evolution of increasingly stringent sustainability regulations, increased competition from alternative suppliers, and changing market preferences for sustainable products. This study recommends the development of a strategy for diversifying high-value-added products, the implementation of an integrated sustainable certification system, and the transformation of the CPO industry towards more sustainable practices to maintain competitiveness in the European market.