http://ijamesc.com/index.php/go/issue/feed 2026-06-02T00:00:00+00:00 Arry Eksandy eksandyarry@gmail.com Open Journal Systems <p align="justify"><strong>International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) | ISSN (e): <a href="https://issn.brin.go.id/terbit/detail/20230329272303848" target="_blank" rel="noopener">2986-8645 </a></strong>is a peer-reviewed journal published six times a year <strong>(February, April, June, August, October, </strong>and<strong> December) </strong>by<span class="apple-converted-space"> </span><a href="https://zillzellmediaprima.com/"><strong>PT. ZILLZELL MEDIA PRIMA</strong></a>. IJAMESC is intended to be the journal for publishing articles reporting the results of research on Accounting, Management, Economics, and Social Sciences. </p> <p align="justify"><strong>IJAMESC</strong> provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of accounting, management, economics, 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; </p> <p align="justify"><strong>Accounting: </strong>Financial Accounting and Capital Markets, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Social and Environmental Accounting, and Islamic Accounting.</p> <p align="justify"><strong>Management: </strong>Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-Business, Knowledge Management, Corporate Governance, Management Information System, International Business, Business Ethics, Entrepreneurship, and Sustainability. </p> <p align="justify"><strong>Economics: </strong>Macroeconomic, Microeconomic, Monetary, International Trade, Development Economic, Country-Specific Studies, Economic Policy Evaluations, and International Comparisons. </p> <p align="justify"><strong>Social Sciences: </strong>Education, Law, 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.</p> http://ijamesc.com/index.php/go/article/view/735 2026-04-06T01:59:59+00:00 Indah Yani indahyani0610@gmail.com Dara Alifa Fajriati Thamrin alifathamrin24@gmail.com

<p>This paper examines how Environmental Management Accounting (EMA) can influence sustainability performance (SP), with strategic resilience (SR) serving as a mediating factor. Data were collected using a quantitative method, by surveying 127 small and medium-sized enterprises (SMEs) and focusing on the top management of the company that was involved in making strategic decisions. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to analyze the data. The results indicate that the positive and significant impact of EMA is on sustainability performance and strategic resilience. Moreover, strategic resilience has a positive impact on the sustainability performance and partially mediates the relationship between the EMA and SP. These findings show that although EMA can give the necessary environmental information, its ability to create sustainability performance relies on the ability of the organization to absorb, adapt, and transform the information into strategic action. This research is a contribution to the body of literature because it refutes the existing hypothesis that better sustainability performance is an automatic consequence of environmental information. Rather, it shows that the power of EMA is in its combination with the organizational capabilities, in particular, strategic resilience. The implications of the findings on SMEs are also practical in the sense that it is important that internal capabilities should be enhanced in order to maximize the utilization of environmental information in coming up with sustainable results.</p>

2026-06-02T00:00:00+00:00 Copyright (c) 2026 Indah Yani, Dara Alifa Fajriati Thamrin http://ijamesc.com/index.php/go/article/view/776 2026-04-30T10:55:29+00:00 David Irungu Thugu davidthugu@gmail.com Gordon Opuodho gopuodho@jkuat.ac.ke

<p>The Savings and Credit Cooperative Societies (SACCOs) are among the most prominent cooperative societies in Kenya, distinguished by unique traits compared to other cooperatives. In Kenya, Deposit-Taking (DT)-SACCOs have experienced a decline in growth rates concerning key performance parameters such as total assets, total deposits, and gross loans. Firms make various operational and strategic decisions—including financing, investing, and operational decisions that are typically moderated by the macroeconomic environment. However, many SACCOs operate without understanding the effect of macroeconomic variables, such as money supply, on their financial performance. This study aimed to establish the effect of money supply on the financial performance of savings and cooperative societies in Kenya. A causal research design was utilized, targeting all 184 deposit-taking SACCOs in Kenya. The study relied on secondary data for a ten-year period (2015-2024) and employed a panel data analytical model. The findings revealed a significant positive relationship between money supply and financial performance of DT-SACCOs in Kenya. Based on these findings, the study concludes that money supply has a statistically significant positive effect on the financial performance of DT-SACCOs in Kenya. Therefore, it is recommended that all SACCOs in Kenya should consider the impact of macroeconomic predictors to enhance financial performance. Additionally, policymakers and the Central Bank of Kenya should maintain stable and adequate liquidity to support the financial performance growth of DT-SACCOs.</p>

2026-06-03T00:00:00+00:00 Copyright (c) 2026 David Irungu Thugu, Gordon Opuodho