Vol. 3 No. 3 (2025): June

Published: 2025-06-30

This Issue has been available online since 30 June 2025 for the regular issue of International Journal of Accounting, Management, Economics, and Social Sciences (IJAMESC). All Articles in this issue were authored/co-authored by 96 Authors from 5 countries (Bangladesh, Egypt, Nigeria, Kenya, and Indonesia)

Articles
IMPACT OF MACRO-ECONOMIC VARIABLES ON STOCK MARKET CAPITALIZATION AND VOLATILITY: EVIDENCE FROM THE CAPITAL MARKET OF BANGLADESH
Md. Mehedi Hasan, Md. Hasan Uddin, Md. Alauddin
PDF
242 194 Page 683 - 695
ENHANCING CORPORATE BANKRUPTCY PREDICTION MODELS: A COMPREHENSIVE ANALYSIS WITH EVIDENCE FROM THE EGYPTIAN STOCK MARKET
Mahmoud Elsayed Mahmoud, Taufiq Arifin, Neng dilla Aprilianto
PDF
255 216 Page 696 - 717
ANALYSIS OF THE IMPLEMENTATION OF NON-PROFIT FINANCIAL REPORTING BASED ON ISAK 35
Nurazizah, Haliah
PDF
168 180 Page 718 - 723
AN EMPIRICAL ANALYSIS OF THE EFFECT OF CORPORATE GOVERNANCE ON THE FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA
Bamidele Vincent Olawale
PDF
447 292 Page 724 - 735
THE EFFECT OF RECEIVABLES TURNOVER AND CURRENT RATIO ON PROFITABILITY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2021-2023
Yunita Delfin Sihombing, Kristi Endah Ndilosa Ginting, Mella Yunita
PDF
226 208 Page 736 - 746
EARNINGS OPACITY ON SHARE PRICE ANNUALIZED VOLATILITY AMONG QUOTED NON-FINANCIAL COMPANIES AT NAIROBI SECURITIES EXCHANGE
Stephen Ndirangu Maina, Tabitha Nasieku, Julius Miroga Bichanga
PDF
164 118 Page 747 - 757
ORGANIZATIONAL SUPPORT AND CUSTOMER SERVICE EFFICIENCY IN THE HOSPITALITY SECTOR IN NIGERIA
Samuel Adedoyin, Ernest Amiens, Airenvbahihe Igbinedion, Samson Abolarinwa
PDF
227 134 Page 758 - 772
SUPPLY CHAIN MANAGEMENT INFORMATION SYSTEM IN RESTAURANT BUSINESS: ANALYSIS AND CASE STUDY IN PANGKEP REGENCY SOUTH SULAWESI
Wiwiek Hidayati, Megawati Megawati, Wahyuni Zam, Seniorita Seniorita
PDF
278 244 Page 773 - 785
THE INFLUENCE OF COMPANY SIZE, LEVERAGE, AND GOOD CORPORATE GOVERNANCE ON THE COMPANY'S VALUE IN GO PUBLIC BANKING
Eni Puji Astuti, Yohanes Indrayono, Hendro Sasongko
PDF
362 165 Page 786 - 794
EARNINGS MANAGEMENT THROUGH THE LENS OF DEFERRED TAX AND TAX PLANNING: AN EMPIRICAL STUDY
Agustine Dwianika, Sendi Tri Andika, Selvia Ely Zanna
PDF
320 161 Page 795 - 802
THE INFLUENCE OF LEADERSHIP STYLE, WORK DISCIPLINE AND COMPETENCE TO EMPLOYEE PERFORMANCE IN PT. PERKEBUNAN NUSANTARA III (PERSERO) MEDAN
Zuwita Winasari Sitanggang, Fariza Fitria, Nelin Pricilia Simatupang
PDF
266 197 Page 803 - 819
IN-KIND AND/OR ENJOYMENT TAXES PROVIDE FAIR INCOME TAX TREATMENT FOR EMPLOYEES
Endah Purnama Sari Eddy, Verani Carolina
PDF
201 139 Page 820 - 829
COMPARATIVE STUDY OF FINANCIAL AND ENVIRONMENTAL PERFORMANCE: INDONESIAN AND SINGAPOREAN E-COMMERCE COMPANIES
Eko Prasetyo, Nofryanti, Holiawati
PDF
521 266 Page 830 - 839
THE ROLE OF ISO 31000 RISK MANAGEMENT IN MODERATING THE INFLUENCE OF THE MANAGEMENT CONTROL SYSTEM AND LEADERSHIP STYLE ON FINANCIAL PERFORMANCE AT PT. ANGKASA PURA I AND II (PERSERO) PERIOD 2020 – 2023
Yudhistira Saputra, Agus Ismaya Hasanudin
PDF
276 204 Page 840 - 853
THE INFLUENCE OF FINTECH PAYMENT, ACCOUNTING KNOWLEDGE, AND FINANCIAL SELF-EFFICACY ON FINANCIAL MANAGEMENT BEHAVIOR
Muhammad Barik Rizqi, Luke Suciyati Amna
PDF
338 281 Page 854 - 867
FROM DEFERRED TAXES TO EARNINGS STABILITY: THE MODERATING IMPACT OF TAX PLANNING ON CORPORATE FINANCIAL PRACTICES
Agus Fuadi, Yusnia Devarianti, Dian Sulistyorini Wulandari
PDF
191 139 Page 868 - 876
BUSINESS PROCESS OF RESERVATION, INCOME, AND EXPENSES IN WEBSITE-BASED HOMESTAY: CASE STUDY IN UTAMA HOME
Farel Salsabilla, Ludfi Djajanto, Sumiadji
PDF
229 176 Page 877 - 888
THE EFFECT OF ORGANIZATIONAL SUPPORT ON EMPLOYEE ENGAGEMENT AND JOB SATISFACTION AND EMPLOYEE PERFORMANCE AT THE YOUTH AND SPORTS OFFICE IN EAST KUTAI REGENCY
Sitti Amina, Djoko Setyadi, Irwansyah
PDF
187 155 Page 889 - 904
BUSINESS PROCESS MODEL AND NOTATION (BPMN) DESIGN FOR A BARCODE SCANNER-BASED SALES INFORMATION SYSTEM AT THE COOPERATIVE OF THE ACCOUNTING DEPARTMENT, STATE POLYTECHNIC OF MALANG
Gracesheila Florencia Tumbelaka, Aang Afandi, Kartika DS Susilowati
PDF
169 178 Page 905 - 914
CAPITAL ADEQUACY MEETS OPERATIONAL EFFICIENCY: A DUAL APPROACH TO ENHANCING PROFITABILITY
Sindik Widati, Angga Deni Pratama, Dian Sulistyorini Wulandari
PDF
160 147 Page 915 - 923
THE EFFECT OF DEBT TO EQUITY RATIO AND RETURN ON ASSETS ON STOCK RETURNS IN PROPERTY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020-2022
Rona Bernike Br Sinuhaji, Cut Fitri Rostina, Fauzi
PDF
252 153 Page 924 - 935
THE IMPACT OF TRADING VOLUME ACTIVITY AND EARNINGS QUALITY ON STOCK RETURN VOLATILITY: DOES MEDIA EXPOSURE PLAY A ROLE?
Isnayni Sabila, Bambang Sutopo
PDF
268 169 Page 936 - 947
DIGITALIZATION AND TAX REFORM AS A STRATEGY TO INCREASE TAXPAYER COMPLIANCE
Meiliyah Ariani, Abdullah, Watriningsih, Zulhawati
PDF
614 446 Page 948 - 963
THE INTERPLAY BETWEEN SALES GROWTH AND DIVIDEND POLICY IN ENHANCING FIRM VALUE: THE MODERATING ROLE OF TAX PLANNING
Erlina Widayanti Djatnicka, Tirin Wulandari, Dian Sulistyorini Wulandari
PDF
181 159 Page 964 - 973
THE INFLUENCE OF EARNING MANAGEMENT, OPERATIONAL COSTS AND TAX PLANNING ON INCOME TAX PAYABLE
Hamida Hunein, Muhamad Arief Hidayat, Listya Sugiyarti
PDF
178 172 Page 974 - 987
FROM DISTRESS TO DISCLOSURE: UNDERSTANDING THE MODERATING ROLE OF LEVERAGE IN ACCOUNTING CONSERVATISM UNDER INFORMATION ASYMMETRY
Edi Triwibowo, Dian Sulistyorini Wulandari, Cecilia Margaretha Sinaga
PDF
232 216 Page 988 - 1000
THE ROLE OF ENERGY TRANSITION AND INTENSITY ON CO2 IN OECD COUNTRIES
Esha Galang Gati Mahendra, Toto Gunarto, Neli Aida
PDF
279 196 Page 1001 - 1012
NAVIGATING MARKET FLUCTUATIONS: INTEREST RATES AS A MODERATOR IN THE FINANCIAL PERFORMANCE–STOCK PRICE EQUATION
Jamian Purba, Shafa Amelia Putri, Dian Sulistyorini Wulandari
PDF
192 242 Page 1013 - 1021
THE INFLUENCE OF GREEN ACCOUNTING AND ENVIRONMENTAL PERFORMANCE ON SUSTAINABLE DEVELOPMENT GOALS
Novita Sari, Holiawati, Suripto
PDF
543 273 Page 1022 - 1032
OPTIMIZING PROFITABILITY: A DEEP DIVE INTO CASH AND RECEIVABLE TURNOVER WITH WORKING CAPITAL TURNOVER AS THE MODERATOR
Neng Asiah, Dian Sulistyorini Wulandari, Sabbarudin
PDF
284 274 Page 1033 - 1044
EARNING MANAGEMENT: THE ROLE OF COMPANY SIZE, LEVERAGE, AND GOOD CORPORATE GOVERNANCE ON GO PUBLIC BANKING
Eni Puji Astuti, Yohanes Indrayono, Hendro Sasongko
PDF
303 178 Page 1045 - 1053
DEFERRED TAX ASSETS IN FOCUS: ANALYZING THEIR EFFECT ON EARNINGS MANAGEMENT WITH AUDIT QUALITY AS A KEY MODERATOR
Benny Oktaviano, Dhani Rosjadi, Dian Sulistyorini Wulandari
PDF
205 185 Page 1054 - 1062
WOMEN'S REPRESENTATION IN INDONESIA'S POLITICAL LEADERSHIP STRUCTURE
Naib
PDF
255 157 Page 1063 - 1071
AUDIT COMMITTEES IN ACTION: MODERATING EARNINGS MANAGEMENT STRATEGIES DURING FINANCIAL DISTRESS
Maulina Dyah Permatasari, Dian Sulistyorini Wulandari, Imamudin
PDF
258 200 Page 1072 - 1080
SUSTAINABILITY CORPORATE SOCIAL RESPONSIBILITY REVIEWED FROM COMPLIANCE THEORY
Winda Noviana, Aminah
PDF
197 203 Page 1081 - 1096