Vol. 3 No. 6 (2025): December

Published: 2025-12-30

This Issue has been available online since 30 December 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 111 Authors from 6 countries (Kenya, India, Iraq, Sri Lanka, Nigeria, and Indonesia)

Articles
MEDIATING ROLE OF BRAND LOVE ON THE EFFECT OF CUSTOMER RELATIONSHIP MANAGEMENT INNOVATION ON TOURIST REVISIT INTENTION
Ni Putu Ayu Trefi Cahaya Wati, Wayan Ardani, I Gusti Ayu Diah Werdhi Srikandi WS, Anak Agung Elik Astari
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228 189 Page 1904 - 1918
SHORT-TERM DEBT, PROFITABILITY AND STOCK MARKET VOLATILITY AT THE NAIROBI SECURITIES EXCHANGE, KENYA
Vivyanne Omira, Isaac Linus Ochieng, Gordon Opuodho
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281 168 Page 1919 - 1931
DIVIDEND PAYOUT, LEVERAGE AND EQUITY MARKET VOLATILITY AMONG FIRMS LISTED AT THE NAIROBI SECURITIES EXCHANGE, KENYA
Justin Orang’i Ombui, Gordon Opuodho, Isaac Linus Ochieng
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184 143 Page 1932 - 1940
CAPITAL MARKET REACTION TO INVESTOR SENTIMENT ON SOCIAL MEDIA: SYSTEMATIC LITERATURE REVIEW
A. Anggi Reskiamalia, Muh Silmi Kaffa Yusuf, Syarifuddin, Darmawati
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371 179 Page 1941 - 1954
EXTENDED PRODUCER RESPONSIBILITY FOR PLASTIC WASTE: A STRATEGIC MANAGEMENT ACCOUNTING PERSPECTIVE IN INDONESIA
Aliya Dimarizkya, Dita Hikmawaty Oktavia Ningrum, Yanuar Ramadhan
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470 202 Page 1955 - 1972
MANAGEMENT EFFICIENCY AND FINANCIAL OUTCOMES IN PRIVATE SECTOR BANKS: AN EMPIRICAL STUDY
Anmol Kumari, Anup Kumar Roy
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173 102 Page 1973 - 1983
THE EFFECTIVENESS OF CONTEXTUAL TEACHING AND LEARNING (CTL) IN EDUCATION: A SYSTEMATIC LITERATURE REVIEW AND META-ANALYSIS
Basuki, Sholeh Hidayat, Cecep Anwar Hadi Firdos Santosa
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547 239 Page 1984 - 2003
THE EFFECT OF AUDIT OPINION ON MARKET REACTION: GRC AS MODERATOR
I Kadek Jonh Stiawan
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187 117 Page 2004 - 2015
THE EFFECT OF ENVIRONMENT, SOCIAL AND GOVERNANCE ON FIRM VALUE WITH FIRM SIZE AS A MODERATING VARIABLE
Maria Gratia Kolo, Muslichah Muslichah
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201 144 Page 2016 - 2027
ARTIFICIAL INTELLIGENCE, TECHNOLOGY INFRASTRUCTURE AND TAX EVASION IN EMERGING ECONOMY
Muyiwa Emmanuel Dagunduro, Gbenga Ayodele Falana, Oluyinka Isaiah Oluwagbade, Niyi Solomon Awotomilusi, Akinyemi Wumi Ogunleye, Muideen Adeseye Awodiran, Adebola Abass Jabar
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203 154 Page 2028 - 2042
FINANCIAL STABILITY MODEL THROUGH EFFICIENCY, PROFITABILITY AND FINANCIAL TECHNOLOGY
Asbi Amin, Buyung Romadhoni, Wahyuni Wahyuni
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132 103 Page 2043 - 2054
ANALYSIS OF VILLAGE DEVELOPMENT IN PESISIR BARAT REGENCY USING THE SCALOGRAM APPROACH, CENTRALIZATION INDEX, AND TOPSIS METHOD
Royiv Agmadeni, I Wayan Suparta, Arivina Ratih Yulihar Taher
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222 192 Page 2055 - 2068
TRANSPARENCY AND FINANCIAL PERFORMANCE IN VILLAGE GOVERNANCE: A RATIO-BASED EVALUATION APPROACH
Hikmahwati, Mursidah, Rizky Amelia
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146 92 Page 2069 - 2084
AN ANALYSIS OF THE IMPACT OF AI ON LEADERSHIP MANAGEMENT AND DECISION-MAKING PROCESSES
Irfan Maulana, Harlis Setiyowati
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290 190 Page 2085 - 2094
THE ALGORITHMIC AUDITOR: ASSESSING THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ASSURANCE AND EVOLUTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
K.G.Dhammika B. Katupulle, B.A.N.Krishantha, C.G.Kothalawala, Indah Permata Dewi, Eko Sudarmanto
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443 192 Page 2095 - 2105
TRACING THE EVOLUTION OF SUSTAINABILITY ACCOUNTING: A SYSTEMATIC LITERATURE REVIEW
Setianingsih, Ika Hardila, Rika Norarita, Dian Widiyati
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172 108 Page 2106 - 2121
ACCOUNTING RISKS AND THEIR IMPACT ON BUSINESS SUSTAINABILITY AMID GEOPOLITICAL UNCERTAINTY IN THE MIDDLE EAST: AN ANALYTICAL CONCEPTUAL STUDY
Hamza N. Aljumaili, Eko Sudarmanto, Hikmahwati, Hesty Erviani Zulaecha
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208 102 Page 2122 - 2131
UTILIZATION OF DIGITALIZATION AND INNOVATION FOR THE DEVELOPMENT OF MSMES IN THE DIGITAL ERA
Diwayana Putri Nasution, Muetia Handayani, Cut Yunina Eriva, Devi Mulia Sari, Mislinawati, Mutia Arfiani, Ardian Ardian, Muhammad Abthahi
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203 117 Page 2132 - 2143
ANALYSIS OF THE DETERMINANTS OF ENTREPRENEURIAL INTENTION OF ACCOUNTING STUDENTS USING THE THEORY OF PLANNED BEHAVIOR APPROACH
Rizki Ramadhan, Lilik Purwanti, Diwayana Putri Nasution; Alya Putri
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1522 101 Page 2144 - 2155
ECONOMIC AND SOCIAL INFLUENCE ON HOUSEHOLD PRODUCERS IN LAMPUNG PROVINCE IN 2024
Etika Revolusi Nusantari, I Wayan Suparta, Asih Murwiati
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177 93 Page 2156 - 2168
ANALYSIS OF CONSUMER BEHAVIOR TOWARDS DIGITAL TECHNOLOGY IN UMRAH RELIGIOUS ECOTOURISM PACKAGES
Sayid Abas, Choirul Hamidah, Asis Riat Winanto
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203 138 Page 2169 - 2182
WHEN RITUAL MEETS ACCOUNTING: EXPLORING THE MEANING OF COST ACCOUNTABILITY IN MANGGARAI'S KENDURI CEREMONY
Nuraini Ismail, Lilik Purwanti
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130 85 Page 2183 - 2191
THE EFFECT OF CAPITAL INTENSITY AND GREEN ACCOUNTING ON TAX AVOIDANCE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATOR
Sitti Khadija, Iin Rosini, Dian Widiyati
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252 116 Page 2192 - 2206
THE INTERPLAY OF ESG, ENTERPRISE RISK MANAGEMENT AND CORPORATE REPUTATION IN ENHANCING FIRM VALUE: A SYSTEMATIC LITERATURE REVIEW
Disya Yuke Farhana, Sri Rahayu, Wirmie Eka Putra
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251 134 Page 2207 - 2218
THE POLITICAL ECONOMY OF TRANSFER PRICING: ITS CONTRIBUTION TO TAX AVOIDANCE AND WEALTH RETENTIVENESS
Poniman, Lilik Purwanti
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149 85 Page 2119 - 2129
FROM DIGITALIZATION TO INTELLIGENCE: MAPPING AI FORECASTING READINESS OF MSMES IN GREATER JAKARTA
Hani Fitria Rahmani, Ratih Pratiwi, Eka Merdekawati, Aulia Hidayati, Mela Nurdialy
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137 94 Page 2130 - 2138
THE CRYPTO-EQUITY NEXUS: A ROLLING LINEAR REGRESSION ANALYSIS OF BITCOIN’S PREDICTIVE POWER ON MICROSTRATEGY AND BLACKROCK
Andreas Widjaja, Benny Budiawan Tjandrasa, Andrew Sebastian Lehman
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342 167 Page 2139 - 2157
LEVERAGING DIGITAL INNOVATION FOR SUSTAINABLE PROCUREMENT PERFORMANCE: A CASE STUDY OF SOUTH SUMATRA’S PROCUREMENT OFFICE
Tatan Mayandripan, Endi Rekarti
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255 111 Page 2158 - 2167
THE LEGALITY OF THE EXISTENCE OF POLICE DETENTION CENTERS IN THE REPUBLIC OF INDONESIA THAT ARE NOT UNDER THE DIRECTORATE GENERAL OF CORRECTIONS
Abdul Kadir, Byrant Jibrilla Hamara
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117 83 Page 2168 - 2180
THE EFFECT OF GREEN ACCOUNTING AND MATERIAL FLOW COST ACCOUNTING ON CORPORATE SUSTAINABILITY: THE MODERATING ROLE OF GOOD CORPORATE GOVERNANCE
Aqdiah, Suripto, Ani Kusumaningsih
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239 130 Page 2181 - 2196
TAX SANCTIONS AND VEHICLE TAXPAYER COMPLIANCE: THE MODERATING ROLE OF TAX SOCIALIZATION
Fajar Muamar Fanani, Selfiani Selfiani
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132 185 Page 2197 - 2207
DIGITAL BUSINESS LITERACY AND PRODUCT INNOVATION AS DRIVERS OF MSME SUSTAINABILITY: THE MODERATING ROLE OF DIGITAL MARKETING
Enjat Sudrajat, Verliani Dasmaran
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162 99 Page 2208 - 2220
THE EFFECTIVENESS OF THE IMPLEMENTATION OF THE E-FILING SYSTEM IN TAX SERVICES AT TAX ADVISORY PARTNER
Nurazizah, Syarifuddin, Arifuddin
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140 77 Page 2221 - 2229
ECONOMIC GROWTH, REGIONAL SIZE, AND LOCAL REVENUE: ANALYZING THEIR IMPACT ON FINANCIAL PERFORMANCE OF LOCAL GOVERNMENTS IN INDONESIA
Adi Wijaya, Khairudin
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150 90 Page 2230 - 2241
BALANCED SCORECARD IMPLEMENTATION AND BUDGET PERFORMANCE: THE MODERATING ROLE OF ORGANIZATIONAL CULTURE
Anastasia Yuanita Florenthe Lacaden, Selfiani Selfiani
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192 113 Page 2242 - 2252