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

ARTIFICIAL INTELLIGENCE AND ITS ROLE IN HUMAN RESOURCES MANAGEMENT

Hasan Fadhil AL-Thabhawee — Sat, 08 Feb 2025 00:00:00 +0000

This study reveals the definition of human resource management by examining definitions proposed by various theorists and attempting to arrive at new definitions. Previous studies have identified several benefits that can be achieved through the use of human resource management within an organization. In this study, partial least squares structural equation modeling (PLS-SEM) was used in statistical software (Smart PLS, version 4.0.8.9) to analyze data and measure the role of artificial intelligence in human resource management at Najaf International Airport, serving 120 employees. The results of this study showed that artificial intelligence plays a role in human resource management at Najaf International Airport. The study’s key recommendations include linking employee incentives for this new technological skill (artificial intelligence) with employee learning if Najaf International Airport aims to enhance the adoption of new working methods.

DETERMINANTS OF CLOUD-BASED ACCOUNTING ADOPTION: INSIGHTS FROM ACCOUNTING PROFESSIONALS IN SRI LANKA

K.G.Dhammika B. Katupulla Bandara, B.A.N.Krishantha, C.G.Kothalawala — Sat, 08 Feb 2025 00:00:00 +0000

Cloud-based accounting adoption among accounting professionals in Sri Lanka is influenced by various factors, as explored in this study. With the evolution of technology in the accounting profession, cloud accounting offers significant advantages, including cost savings, scalability, and real-time access to financial data. This research, based on a sample of 100 accounting professionals, employed multiple regression analysis to examine the impact of these determinants on cloud-based accounting adoption. The findings reveal that factors such as IT capability, compatibility, perceived value, relative advantage, top management support, and competitive pressure significantly drive cloud-based accounting adoption in Sri Lanka. Conversely, factors like the innovativeness of senior executives, IT infrastructure, and perceived cost do not show significant effects. These results underscore the importance of aligning technology with organizational needs, highlighting the need for user-friendly interfaces, comprehensive training, and effective marketing strategies to promote adoption. Based on these findings, recommendations are provided to encourage cloud-based accounting adoption, including enhancing compatibility, mitigating complexity, promoting perceived value and relative advantage, leveraging top management support, and capitalizing on competitive pressure.

IMPLEMENTATION CHALLENGES AND IMPACTS OF IFRS S1 AND IFRS S2 ON SUSTAINABILITY REPORTING QUALITY: A SYSTEMATIC REVIEW OF THE MINING INDUSTRY (2022-2024)

Gilang Surya Pratama, Kornelia Serafina, Inviolata Dua Sareng, Yanuar Ramadhan — Sat, 08 Feb 2025 00:00:00 +0000

The introduction of IFRS S1 and IFRS S2 represents a pivotal shift in sustainability reporting, especially in the mining sector. This study systematically reviews the challenges and impacts of these standards on reporting quality from 2022 to 2024. It highlights that larger mining companies have shown progress in aligning their reports with the new standards, whereas medium and smaller enterprises face barriers like resource constraints and technical limitations. The findings indicate improvements in governance and risk management, driven by the comprehensive disclosure requirements of the standards. However, significant gaps persist, particularly in quantitative metrics such as scope 3 emissions reporting. The implementation costs are substantial but are offset by enhanced market valuations and stakeholder trust for companies that comply effectively. To address these challenges, companies must adopt advanced technologies, strengthen their governance frameworks, and foster stakeholder collaboration. This study emphasizes the need for industry-specific implementation guidelines and capacity-building initiatives, particularly in emerging markets, to achieve widespread compliance and uniform reporting quality.

THE ROLE OF ORGANIZATIONAL LEADERS IN ENCOURAGING TRANSPARENCY AND BUILDING AN ANTI-CORRUPTION CULTURE ON CAMPUS

Dhea Fadilla — Sat, 15 Feb 2025 00:00:00 +0000

Corruption is one of the biggest challenges facing organizations in various sectors. Transparency is considered an important principle in preventing corruption. This research aims to determine the role of leaders in encouraging transparency and the strategies used to prevent corruption in organizations. By using a qualitative approach through interviews, this research found that ethical and open leadership can increase a culture of transparency in the work environment. Leaders act as role models in obeying regulations, enforcing anti-corruption policies, and establishing effective monitoring systems. In addition, good leadership has a positive impact in motivating organizational members to behave ethically and report suspected violations. This research suggests the importance of leadership training that focuses on integrity and transparency to create a corruption-free organizational environment.

ANALYSIS OF MATHEMATICAL LITERACY AND CREATIVITY: IMPLEMENTATION OF HABITS OF MIND AND SELF ESTEEM STRATEGIES IN STUDENTS

Maharani Fitriana, Achi Rinaldi, Siti Ulfa Nabila — Sun, 16 Feb 2025 00:00:00 +0000

The purpose of this study is to determine the influence of MHM learning strategies on mathematical literacy and mathematical creative thinking reviewed from the self-esteem of students at SMP Negeri 5 Bandar Lampung in grade VIII. This study uses the analysis of the two-way manova test with the level of. In the results of the manova test, the score for the mathematical literacy test was obtained so that it was rejected, it can be interpreted that there is a significant influence between MHM and conventional learning strategies, in the creative thinking test it has a value so it is rejected, which means that there is a significant influence between MHM and conventional learning strategies. In self-esteem and literacy, there is a significant influence because of value, namely, while self-esteem with creative thinking has a value which is rejected can be interpreted as a significant influence. When viewed simultaneously, there is a significant influence between the mathematical literacy test and mathematical creative thinking with the value and which of the value is rejected.

THE INFLUENCE OF FUNDING AND RESEARCH AND DEVELOPMENT DECISIONS ON THE VALUE OF COMPANIES WITH PROFIT GROWTH AS MODERATION

Yusuf Hendrawan, Endang Ruhiyat, Suripto — Sun, 16 Feb 2025 00:00:00 +0000

This study aims to obtain empirical evidence of the influence of Funding Decisions and Research and Development on Company Value with Profit Growth as a moderation. This type of research is quantitative associative. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2019-2023. The determination of samples by purposive sampling technique was obtained from 78 companies with 390 observation data. The analysis technique and hypothesis testing were carried out by panel data regression analysis through eviews ver-12. Based on the t-test, it is known that the variables of funding decisions affect the value of the company and research and development do not affect the value of the company. Meanwhile, profit growth can moderate the influence of funding decision variables on company value and profit growth cannot moderate the influence of research and development on company value.

THE EFFECT OF FACILITIES ON CUSTOMER SATISFACTION AT SATRIA FUTSAL NATAR DISTRICT

Miranda Ariyanti, Vonny Tiara Narundana — Sat, 22 Feb 2025 00:00:00 +0000

This study aims to find out about the significant influence of facilities on customer satisfaction. The researcher implemented a quantitative type method with 200 populations and 133 samples obtained through the Purposive Sampling Technique. The researcher used a simple linear regression test using a hypothesis test, namely the t-test. This research results in a positive influence of facilities on customer satisfaction. Furthermore, with the overall influence of facilities on customer satisfaction, which is 68% while the remaining 32% is influenced by other variables. If the service business, especially Satria Futsal, pays attention to both the completeness and comfort of the facilities directly and indirectly, then this can cause a sense of satisfaction from customers.

TAX MINIMIZATION MODERATING DETERMINANT TRANSFER PRICING IN ENERGY SECTOR COMPANIES INDONESIA

Sat, 22 Feb 2025 00:00:00 +0000

The objective of this study is to examine and compare the various factors that influence transfer pricing decisions, with a particular emphasis on bonus schemes and loan contracts. It further explores the impact of tax reduction strategies on these factors within energy sector firms listed on the Indonesia Stock Exchange (IDX) between 2017 and 2023. The study's sample, consisting of 83 energy sector companies listed on the IDX, was selected using purposive sampling. Based on specific criteria, 49 data points and 7 energy-related firms were chosen as representatives for the analysis. The primary analytical technique applied in this study is moderated regression analysis. The findings indicate that transfer pricing strategies are significantly influenced by loan agreements and compensation schemes. However, tunneling incentives appear to have no substantial impact on transfer pricing decisions. Additionally, the moderating effect of tax minimization strengthens the relationship between loan agreements and transfer pricing. On the other hand, tax minimization seems to have minimal effect on the connection between transfer pricing, bonus plans, and tunneling incentives.

THE EFFECT OF PERFORMANCE APPRAISAL AND ORGANIZATIONAL CULTURE ON PROMOTION OPPORTUNITIES FOR OUTSTANDING EMPLOYEES

Yenny Oktaviani, Putri Handayani — Sat, 22 Feb 2025 00:00:00 +0000

Employee promotion plays a crucial role in career development and organizational success. Two primary factors influencing promotion opportunities are performance appraisal and organizational culture. Performance appraisal serves as a systematic process for evaluating employee contributions, while organizational culture shapes how these evaluations translate into promotion decisions. This study aims to examine the relationship between these factors and their impact on career advancement for outstanding employees. Using qualitative methods, this research investigates how appraisal systems and workplace culture interact to create or hinder promotion opportunities. The results suggest that transparent, merit-based performance appraisal systems, coupled with a supportive organizational culture, significantly enhance promotion prospects for top-performing employees. Organizations that foster fairness, clear evaluation criteria, and growth-oriented cultures are more likely to retain and advance high-potential talent.

COMPANY SIZE MODERATES PROFITABILITY, SOLVENCY, COMPANY AGE ON AUDIT DELAY IN THE TECHNOLOGY SECTOR

William Cipta Wijaya, Haninun — Sat, 22 Feb 2025 00:00:00 +0000

The purpose of this research is to study how profitability, solvency, and age of a company affect audit delay, and the size of a company moderates profitability, solvency, and age of a company on audit delay. This study has a population in the form of technology companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. By applying the purposive sampling method, researchers managed to obtain 16 companies as samples. Data analysis was carried out using multiple linear regression techniques and moderated regression analysis. The results obtained, partially the age of the company has a negative influence on audit delay, but profitability and solvency have no effect on audit delay. Company size can be proven to be able to moderate the relationship between profitability and audit delay with a positive influence direction. In addition, company size is also able to moderate the relationship between solvency and audit delay with a negative direction of influence. However, company size does not have the ability to moderate the relationship between company age and audit delay. This study contributes to understanding the dynamics of audit delay in the technology sector, by highlighting the importance of effective financial governance management and audit strategies to reduce audit delay.

THE EFFECT OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON NET PROFIT MARGIN (EMPIRICAL STUDY ON COMPANIES IN THE PLASTICS AND PACKAGING SUB-SECTOR FOR THE PERIOD 2021-2023 LISTED ON THE IDX)

Asya Desva Fitrilia, Afrizal Nilwan — Sat, 22 Feb 2025 00:00:00 +0000

This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Net Profit Margin (NPM) in plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. This study uses the multiple linear regression method to test the relationship between independent variables (CR and DER) and dependent variables (NPM). The data used is the annual financial statements of companies listed on the IDX. The results show that the Current Ratio has a significant positive influence on Net Profit Margin, which shows that companies with higher liquidity tend to have better profitability. In contrast, the Debt to Equity Ratio has a significant negative effect on the Net Profit Margin, which indicates that the higher the DER, the lower the company's profitability due to the greater interest expense. These findings provide insights for company management in managing liquidity and capital structure to increase profitability.