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

THE EFFECT OF INTEREST RATES CHARGES ON ECONOMIC GROWTH IN TANZANIA, A CASE OF ILALA MUNICIPAL

Halipha Iddy Mnunka — 2025-03-29

Globally, interest rates have fallen to extreme lows in advanced economies and are expected to remain low. At the same time, market concentration, corporate profits and profit markups are constantly increasing. Additionally, the productivity gap between leaders and followers within the same industry has widened. The study aimed to investigate the effect of interest rates charges on economic growth in Tanzania. The study adopted case study research design with quantitative approach. The study adopted probability sampling procedure. The study used Slovenes formula to obtain sample size of 378 from target population of 6893 respondents. The study used questionnaire to obtain data needed. The finding of the study indicates that interest rate led to increase price of commodities in the market indicates that, Changes in interest rates can also affect the broader economy, influencing consumer behavior and demand for commodities. Higher rates can slow economic growth, leading to reduced demand for certain commodities. Also, interest rates affect currency values. Higher rates can lead to a stronger domestic currency... The study concluded that higher interest rates can drive up commodity prices and influence consumer behavior, potentially slowing economic growth and reducing demand for certain goods. This demonstrates that fluctuations in interest rates have broader implications for the economy. Also, increased interest rates can strengthen the domestic currency, but this appreciation may make commodities more expensive for foreign buyers, further complicating demand dynamics.

THE EFFECT OF SUSTAINABILITY ACCOUNTING ON FINANCIAL PERFORMANCE WITH TRANSPARENCY AS A MODERATOR

Charly Manurung — 2025-03-29

This study was conducted to see the influence of sustainable accounting on the financial performance of companies with transparency as a moderator in financial sector companies listed on the Indonesia Stock Exchange from 2020 – 2022. This study uses secondary data with a sample of 129 companies selected by the purposive sampling selection method. The analysis used in this study is a panel data regression test using the EViews 12 program. The results of this study show that sustainable accounting has an effect on the company's financial performance as measured by ROE (Return On Equity) but does not affect ROA (Return On Assets) and ROI (Return On Investment) and transparency moderates the relationship between sustainability accounting and ROE and ROI but transparency does not moderate the relationship between sustainability accounting and ROA.

ENHANCING ACCOUNTING RESEARCH: HOW ARTIFICIAL INTELLIGENCE CHANGES THE GAME?

Hamzah N. Al-Jumaili — 2025-03-29

This study explores artificial intelligence technology in the scientific research environment, as the researcher seeks to demonstrate the impact of artificial intelligence technology on the quality of scientific research within the framework of accounting sciences in the context of multiple countries represented by (Iraq, Egypt, Saudi Arabia, Jordan, Spain, Australia, Malaysia). The questionnaire tool was used to obtain an answer to a set of paragraphs related to the research variables represented by the dimensions of artificial intelligence and the quality of scientific research. 863 answers were obtained from the countries under study, and these data were subjected to statistical analysis using the SPSS-25 program. The conclusion was reached that artificial intelligence negatively affects the quality of scientific research within the framework of accounting sciences. The partial effects between the research variables and factors can be viewed in the results that were explored in the study. A set of detailed results related to the practices of using artificial intelligence in countries were reached, as we concluded that researchers tend to use artificial intelligence at a low level and may reach a moderate level, which gives an impression about the trend of current practices towards introducing innovative technologies in preparing scientific research in the field of accounting, as technology is used to enhance efficiency and improve results without full reliance on it. However, there is still a general reluctance to fully rely on artificial intelligence in the field of accounting sciences. Despite the potential benefits of the technology, such as increased efficiency and big data analysis, concerns about accuracy, deep understanding, and ethics hinder the general acceptance of full adoption; our study found that Saudi Arabia and Australia have a high level of practices of using artificial intelligence in a large part of the research preparation process. While in countries such as Iraq and Egypt, our results recorded the lowest use of this technology in the field of scientific research in accounting sciences.

RETAINED EARNINGS AND FINANCIAL PERFORMANCE OF QUOTED FIRMS IN NIGERIA: AN EMPIRICAL ANALYSIS

Ogunmakin Adeduro Adesola — 2025-03-29

This study examines the impact of retained earnings on the financial performance of listed manufacturing companies in Nigeria. An ex post facto research design was utilized, employing panel data derived from the annual reports of ten (10) companies within conglomerates and consumer goods sectors over a five (5) year period (2019-2023). The research population consists of all 153 manufacturing enterprises listed in the Nigerian Exchange Group as of December 31, 2023. Purposive sampling technique was utilized to determine our sample size. This study utilized descriptive and inferential analysis methods. The descriptive analysis indicated that all variables are normally distributed and suitable for this investigation. Conversely, the inferential analytic methods utilized include Pearson’s correlation analysis, Granger causality analysis, and panel fully modified least squares (FMOLS). The Granger causality test indicates a directional causal link among ROA, RE, and FZ. The outcome demonstrates a directional causal relationship between RE and ROA, with a p-value of 0.5131. The results indicate that ROA does not predict the future value of RE, with a p-value of 0.7431, which exceeds 0.05. The study also reveals a directional causal link between FZ and ROA with a p-value of 0.9019. The findings also suggest that ROA does not forecast the future value of FZ at a p-value of 0.4629, which is greater than 0.05. Furthermore, the data reveals a directional causal link between FZ and RE with a p-value of 0.9571. However, the findings reveal that RE considerably enhances the prediction of the future value of FZ at a p-value of 0.0160, which is less than 0.05. The outcome of the Panel Fully Modified Least Square (FMOLS) shows that retained earnings have no significant link with the return on assets of the quoted firms, with RE having a coefficient of -0.095 and a t-statistic of -0.574 with a p-value of 0.570, which is greater than the 5% threshold of significance. Furthermore, the result of the Kao integration test shows a p-value of 0.2791 for the Kao residual cointegration test, which is greater than 0.05. The study concludes that there is no significant relationship between retained earnings and the financial performance of the quoted firms.

DOES EMOTION MEDIATE THE EFFECT OF ETHICAL AWARENESS AND PERCEIVED SERIOUSNESS OF WRONGDOING ON THE PEER REPORTING INTENTION?

Dhiannisa Wahyu Putri — 2025-04-21

Academic misconduct is a widespread issue that educational institutions encounter worldwide. The potential harm caused by academic misconduct encourages education-al institutions to attempt to prevent and eliminate it, for instance, through promoting peer reporting. This study investigates the role of emotions in mediating the relationship between ethical awareness and perceived seriousness of wrongdoing on the peer's intention to report academic misconduct. A survey was sent online to students at four universities in Indonesia and Hungary from December 2022 until February 2023. One hundred sixty-five responses were analyzed by using SMART PLS 4. Findings indicate that students who are ethically aware are likely to disclose academic misconduct committed by their friends (β = 0.443, p =.000). Emotional responses also influenced students’ ethical awareness to report academic misconduct (β = 0.269, p = 0.009). In contrast, our study found that students will not report academic mis-conduct, regardless of students' emotions despite the seriousness of wrongdoing (β = -0.046, p = 0.164). By acknowledging the impact of emotions on variable relation-ships, students can develop a better understanding of the cognitive and affective fac-tors involved in ethical decision-making. This understanding can then be leveraged by educational institutions to promote effective ways of fostering ethical behavior.

THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL, GREEN INNOVATION, AND CARBON EMISSIONS DISCLOSURE ON FIRM VALUE WITH ENVIRONMENTAL PERFORMANCE AS A MODERATING VARIABLE

Marjuki — 2025-04-21

This research aims to investigate the impact of green intellectual capital, green innovation, and carbon emissions disclosure on firm value, and to explore whether environmental performance moderates this relationship. Using a sample of 156 data points from 52 energy and transportation companies’ observation the period trend 2023, the study employs panel data regression and moderated regression analysis to test the hypotheses. The findings reveal that green innovation has a positive influence on firm value. However, green intellectual capital and carbon emissions disclosure do not significantly impact firm value. Moreover, while environmental performance moderates the relationship between green intellectual capital and green innovation and firm value, it does not moderate the relationship between carbon emissions disclosure and firm value.

MODERATION PERCEIVED SOCIAL RELATEDNESS IN THE INFLUENCE OF BRAND TRUST ON SOCIAL MEDIA BRAND ENGAGEMENT

Cen Lu — 2025-04-21

This study aims to analyze the effect of brand trust on social media brand engagement (SMBE) with perceived social relatedness as a moderating variable. In today's digital era, social media has become an important platform for brands to build relationships with consumers, especially Generation Y who are very active on social media. This study uses a quantitative approach with a survey method on social media users in the Bandung area. The results of the study indicate that brand trust has a significant effect on SMBE. In addition, perceived social relatedness is proven to moderate the relationship positively and significantly. This means that the level of social relatedness felt by consumers can strengthen the influence of trust in brands in increasing consumer engagement on social media. These findings provide important implications for marketing practitioners to not only build trust in brands but also create a sense of social relatedness among consumer communities in their social media strategies.

THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE: THE ROLE OF COMPETITIVE ADVANTAGE AS AN INTERVENING VARIABLE

Muhammad Sodri Alamsyah — 2025-04-21

This study was conducted to examine the influence of Green Intellectual Capital (GIC) which is dimensioned into Green Human Capital (GHC), Green Structural Capital (GSC) and Green Relational Capital (GRC) on financial performance with competitive advantage as an intervening variable. The sample used in this study amounted to 201 data in the 2021-2023 observation year in energy sector companies listed on the Indonesia Stock Exchange as the research population. This study uses a quantitative method with data obtained from the official website of the Indonesia Stock Exchange. The research model uses regression analysis panel data with the best model chosen being the Random Effect Model (REM) and the mediating variable is tested with a sobel test using a sobel test calculator. From the tests carried out, the results of the study show that green human capital and green relational capital have a positive and significant effect on financial performance. Meanwhile, green structuralism has a negative and significant influence on financial performance. The competitive advantage in this study cannot mediate the relationship between green human capital, green structural capital and green relational capital and financial performance.

THE EFFECT OF CAPITAL STRUCTURE, FIXED ASSET INTENSITY AND COMPANY SIZE ON CORPORATE INCOME TAX PAYABLE

Siti Khurotul Aini — 2025-04-21

This study aims to analyze the influence of capital structure, fixed asset intensity, and company size on corporate income tax payable in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2023 period. The method used is a quantitative method with secondary data from the financial statements of consumer non-cyclicals sector companies listed on the IDX in the period. This study applied a purposive sampling technique, which resulted in 31 companies over six years with a total of 186 observations. The data was analyzed using EViews 12 software. The results of the study show that: (1) Capital structure, fixed asset intensity, and company size simultaneously affect the income tax of payable entities; (2) Capital structure affects the income tax of the payable entity; (3) The intensity of fixed assets has no effect on the income tax of the payable entity; (4) The size of the company affects the income tax of the payable entity.

THE EFFECT OF RETURN ON ASSET (ROA) AND NET PROFIT MARGIN (NPM) ON PROFIT GROWTH IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2021-2023 PERIOD

Sanju Imanuel Silaen — 2025-04-21

The purpose of this study is to assess how Return on Assets (ROA) and Net Profit Margin (NPM) affect profit growth. A quantitative method was used in conducting this study, with a focus on secondary data collection. The research population includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2021 to 2023. A total of 126 companies were selected as samples, and the list of these companies can be accessed through the official IDX website at www.idx.co.id. The data were processed and analyzed using SPSS version 23, applying multiple linear regression analysis techniques to determine the effect of ROA and NPM on profit growth. The results of the analysis indicate that individually, both ROA and NPM do not have a statistically significant effect on profit growth. However, when the variables are examined simultaneously, the study finds that they have a significant combined influence on the increase in company revenue, suggesting the importance of analyzing financial indicators together rather than in isolation.

THE IMPORTANT ROLE OF WORK-LIFE BALANCE AND JOB INSECURITY IN EMPLOYEE JOB SATISFACTION TO REDUCE TURNOVER INTENTION

Wachyu Hari Haji — 2025-04-21

Turnover intention is something that is avoided by a company, because the turnover phenomenon has a negative impact on every company. This study aims to determine the important role of work-life balance and job insecurity in employee job satisfaction to reduce turnover intention at PT Bhinneka Cipta Lestari in West Jakarta. The type of data in this study is quantitative data. The source used is primary data. The population and sample in this study are all employees who work at PT Bhinneka Cipta Lestari in West Jakarta with a total of 71 employees. This study uses a saturated sampling technique, where the entire population is used as a research sample. The sampling technique used for sampling is non-probability. The data collection method uses a questionnaire that aims to find out the opinions of respondents regarding the important role of work-life balance and job insecurity in employee job satisfaction to reduce turnover intention. The data analysis in this study used multiple linear regression using validity test, reliability test, multiple linear regression analysis test and t hypothesis test and determination coefficient test with the SPSS 27 For Windows statistical application program. The results showed that partially work-life balance had a negative and insignificant effect on turnover intention, job insecurity had a negative and insignificant effect on turnover intention, and job satisfaction had a significant positive effect on employee turnover intention. It is important for companies to always implement work-life balance and provide a sense of security at work so that it creates a sense of satisfaction in employees. This can certainly minimize the occurrence of turnover intention.

STUDENTS' MATHEMATICAL CREATIVE THINKING ABILITY THROUGH GAMIFICATION-BASED CRBL LEARNING MODEL BASED ON DIFFERENCES IN LEARNING STYLES

Ana Nikmatu Rahmah — 2025-04-27

This study aims to determine the influence of the gamification-based Creative Responsibility Based Learning (CRBL) learning model on students' mathematical creative thinking skills based on differences in learning styles. This study uses a quantitative approach with the type of research, namely quasi-experimental design and the design used, namely posttest only control group design. The population of this study is all grade VIII students of MTs Al-Hikmah Bandar Lampung for the 2024/2025 school year. The sampling technique uses cluster random sampling. The samples taken were three classes with experimental class 1 using the gamification-based CRBL learning model, experimental class 2 using the CRBL learning model and control class using the direct instruction learning model. The data collection technique uses tests and questionnaires. The hypothesis test uses a two-way anova test with the prerequisite tests, namely the normality and homogeneity test and the double comparison test using the scheffe test. The results of this study are that there is an influence of the gamification-based CRBL learning model on students' mathematical creative thinking ability, there is no influence of student learning style on students' mathematical creative thinking ability, and there is no interaction between the CRBL learning model and students' learning style on mathematical creative thinking ability.

EVALUATION OF EXPENDITURE PERFORMANCE IN THE BUDGET REALIZATION REPORT (LRA) AT THE REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY OF MAKASSAR CITY

A. Anggi Reskiamalia — 2025-04-27

This study aims to evaluate the performance of expenditure in the Budget Realization Report (LRA) of the Makassar City Government in the 2021-2023 budget period. Analysis is carried out on the spending performance reflected in the report, including analysis of spending variance, spending growth, spending compatibility, and spending efficiency. This study uses a quantitative descriptive approach with secondary data obtained from the documentation of the Makassar City BPKAD. The results show that the spending efficiency ratio is consistently below 100%, indicating effective budget use. In addition, the proportion of capital expenditure has increased significantly, especially in 2023, indicating a shift in government priorities in long-term investments such as infrastructure. These findings are expected to contribute to improving the quality of regional expenditure management and encourage the optimization of budget use according to the set targets.

ENVIRONMENTAL DISCLOSURE AND FIRM VALUE: THE MODERATING ROLE OF BOARD SIZE

Tutik Arniati — 2025-04-27

This study aims to examine the impact of environmental disclosure on firm value, with board size serving as a moderating variable. The study population comprises state-owned Enterprises (SOEs) listed on the Indonesian Stock Exchange from 2019 to 2023. A sample of 14 SOEs was acquired through purposeful sampling. The research findings indicate that environmental disclosure does not influence business value, and board size does not alter the link between these two factors. Despite the study's findings indicating that direct and moderating impacts are insignificant, this does not imply that environmental disclosure lacks importance. Organizations must enhance transparency and the execution of sustainability policies to generate enduring value. The government and regulators may contemplate more robust policies that connect environmental performance with economic incentives, so enhancing the market's appreciation of environmental disclosure and augmenting corporate value.

THE ABILITY OF THE CORPORATE GOVERNANCE PERCEPTION INDEX (CCGPI) TO MODERATE THE RELATIONSHIP BETWEEN PROFIT PERSISTENCE, GREEN INTELLECTUAL CAPITAL AND PROFIT GROWTH WITH PROFIT QUALITY

Widarnaka — 2025-04-27

This study aims to test the ability of the Corporate Governance Perception Index (CGPI) in moderating the influence of profit persistence, green intellectual capital, and profit growth on profit quality. This study uses quantitative data obtained from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) as well as CGPI reports for the 2018-2022 period. The results of the study show that the persistence of profit and green human capital have a significant effect on the quality of profit. Meanwhile, green structural capital and green relational capital also have a positive, but not significant, influence. The Corporate Governance Perception Index (CGPI) has been proven to moderate the influence of green human capital and profit growth on profit quality. This study concludes that the implementation of good corporate governance can improve the quality of company profits.

THE INFLUENCE OF WORK ENVIRONMENT, REST QUALITY, AND FINANCIAL COMPENSATION ON FLIGHT ATTENDANT PERFORMANCE AT PT. CITILINK INDONESIA

Gilang Maylida — 2025-04-30

Flight attendant play a crucial role in the service of the airline industry. The aim of this present study is to determine the influence of work environment, rest quality, and financial compensation on employee performance. The data analysis method used multiple linear regression with direction variables partially and simultaneously, quantitative causal as a trust with descriptive approach which makes the result of this study clearly acceptable. This study uses SPSS version 25. The research sample is 87 flight Attendants at PT Citilink Indonesia as respondents. Sampling using random sampling technique using questionnaires instrument to collect data. The results showed that: 1). Work environment gives no significant effect toward flight attendant performance, 2) Rest quality has a positive and significant effect toward flight attendant performance, 3) Financial compensation has a positive and significant effect toward flight attendant performance, and 4) Work environment, rest quality, and financial compensation simultaneously had effects toward flight attendant performance of PT Citilink Indonesia.

THE PROFIT PREDICTION PUZZLE: HOW GROSS, OPERATING, AND NET PROFIT INFLUENCE FUTURE CASH FLOWS WITH A DEPRECIATION AND AMORTIZATION TWIST

Vista Yulianti — 2025-04-30

This study aims to analyze the effect of gross profit, operating profit, and net profit on predicting future cash flows, with depreciation and amortization (DA) as moderating variables. The data used in this research is secondary data from financial reports of manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2019 to 2023. The research applies panel data regression analysis, with Ordinary Least Squares (OLS), Fixed Effects, and Random Effects models to evaluate the impact of profitability measures on future cash flows. The results show that gross profit and operating profit have significant negative effects on future cash flows, while net profit has a significant positive effect. Furthermore, the introduction of DA as a moderating variable reveals that it significantly influences the relationship between gross profit and future cash flows, but does not significantly affect the relationship between net profit and cash flows. These findings suggest that non-cash expenses like depreciation and amortization should be considered when forecasting future financial performance.

LACK OF TRANSPARENCY IN THE FORMATION OF THE TNI BILL ON THE PRINCIPLES OF THE RULE OF LAW AND CIVIL SUPREMACY IN INDONESIA

Annelies Larasati Gufron — 2025-04-30

This research aims to critically examine and analyze the lack of transparency in the process of forming the Indonesian National Army Bill (RUU TNI) in 2025 and its implications for the principles of the state of law and civil supremacy in Indonesia. Using normative juridical methods with a qualitative approach and literature study, this study found that the formation of the TNI Bill was carried out behind closed doors, without adequate public involvement, and not accompanied by published academic manuscripts. The main findings include violations of the principle of legislative transparency, indications of the expansion of the TNI's authority into the civilian realm without strong civilian control, and inconsistency with the participatory principle in constitutional law. This undemocratic legislative process shows a regression in the system of checks and balances and threatens civil supremacy as the main pillar of a democratic state. This research suggests the need to reform the legislative process to ensure community involvement and maintain the integrity and constitutional legitimacy of the resulting legal products.

DECODING DEFERRED TAX EXPENSE: ITS IMPACT ON TAX AVOIDANCE THROUGH THE LENS OF FOREIGN OWNERSHIP

Ahmad Bukhori Muslim — 2025-04-30

This study examines the effect of deferred tax expenses on tax avoidance, with foreign ownership as a moderating variable. The purpose of this research is to understand how deferred tax expense influences corporate tax avoidance and how foreign ownership moderates this relationship. The study uses panel data regression on a sample of firms from various industries, covering the period from 2020 to 2022. The analysis includes testing for model suitability using the Hausman test and the Lagrange Multiplier (LM) test. The findings indicate that deferred tax expense has a significant positive effect on tax avoidance. Moreover, foreign ownership significantly moderates this relationship, enhancing the impact of deferred tax expenses on tax avoidance. The study suggests that while foreign ownership may reduce tax avoidance directly, it strengthens the relationship between deferred tax planning and tax avoidance, emphasizing the role of ownership structure in tax strategy formulation.

THE URGENCY OF CATEGORISING KRATOM PLANTS INTO CLASS I NARCOTICS ACCORDING TO LAW NUMBER 35 OF 2009 CONCERNING NARCOTICS

Abdul Kadir — 2025-04-30

The research entitled ‘The Urgency of Categorising Kratom Plants into Class I Narcotics According to Law Number 35 of 2009 concerning Narcotics’ with the formulation of the problem, namely the urgency of kratom plants for the Indonesian government so that they must be immediately categorised into class I and the efforts that must be taken for the Indonesian government in filling the legal vacuum due to kratom plants according to Law Number 35 of 2009 concerning Narcotics. The method used in this research is an empirical normative research method that refers to identifying the implementation of laws or rules in society, as well as in business entities with a benchmark from the law. This research uses the theoretical framework of Law Enforcement by Sudarto. The results of this thesis research are to analyse the urgency of the kratom plant for the Indonesian government based on its side effects and potential for abuse as a narcotic and to identify the prevention of the spread and abuse of the kratom plant as a narcotic by the Indonesian Government based on Law Number 35 of 2009 concerning Narcotics.