Vol. 3 No. 1 (2025): February

Published: 2025-02-28

This Issue has been available online since 28 February 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 90 Authors from 3 countries (Iraq, Sri Lanka, and Indonesia)

Articles
ARTIFICIAL INTELLIGENCE AND ITS ROLE IN HUMAN RESOURCES MANAGEMENT
Hasan Fadhil AL-Thabhawee
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614 472 Page 1-20
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
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812 445 Page 21 - 35
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
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1810 1575 Page 36 - 50
THE ROLE OF ORGANIZATIONAL LEADERS IN ENCOURAGING TRANSPARENCY AND BUILDING AN ANTI-CORRUPTION CULTURE ON CAMPUS
Dhea Fadilla
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289 220 Page 51 - 58
ANALYSIS OF MATHEMATICAL LITERACY AND CREATIVITY: IMPLEMENTATION OF HABITS OF MIND AND SELF ESTEEM STRATEGIES IN STUDENTS
Maharani Fitriana, Achi Rinaldi, Siti Ulfa Nabila
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191 128 Page 59 - 72
THE INFLUENCE OF FUNDING AND RESEARCH AND DEVELOPMENT DECISIONS ON THE VALUE OF COMPANIES WITH PROFIT GROWTH AS MODERATION
Yusuf Hendrawan, Endang Ruhiyat, Suripto
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135 109 Page 73 - 79
THE EFFECT OF FACILITIES ON CUSTOMER SATISFACTION AT SATRIA FUTSAL NATAR DISTRICT
Miranda Ariyanti, Vonny Tiara Narundana
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215 207 Page 80 - 89
TAX MINIMIZATION MODERATING DETERMINANT TRANSFER PRICING IN ENERGY SECTOR COMPANIES INDONESIA
Rizky Dwi Kemal, Siska Aura Kustiyani, Rahayu Nur Cahyani, Mohamad Zulman Hakim, Hesty Erviani Zulaecha, Dewi Rachmania
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295 231 Page 90 - 104
THE EFFECT OF PERFORMANCE APPRAISAL AND ORGANIZATIONAL CULTURE ON PROMOTION OPPORTUNITIES FOR OUTSTANDING EMPLOYEES
Yenny Oktaviani, Putri Handayani
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252 165 Page 105 - 111
COMPANY SIZE MODERATES PROFITABILITY, SOLVENCY, COMPANY AGE ON AUDIT DELAY IN THE TECHNOLOGY SECTOR
William Cipta Wijaya, Haninun
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293 252 Page 112 -129
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
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439 339 Page 130 - 144
THE EFFECT OF LEVERAGE, INSTITUTIONAL OWNERSHIP, AND PROFITABILITY ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE IN HEALTHCARE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021 – 2023 PERIOD
Dewi Rahmahwati, Sifa Widiyana, Shafira Cahyani Wulandari, Mohamad Zulman Hakim, Seleman Hardi Yahawi, Wati Yaramah
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339 171 Page 145 - 157
SHARE OFFERING PERCENTAGE MODERATES THE RELATIONSHIP BETWEEN UNDERWRITER'S REPUTATION, LEVERAGE AND AUDITOR'S REPUTATION WITH UNDERPRISING
Erly Nur Awalia, Sugiyanto, Endang Ruhiyat
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139 163 Page 158 - 178
THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK-EMKM) IN THE PROCESS OF MAKING REPORTS FINANCE FOR MICRO, SMALL, AND MEDIUM ENTERPRISES (CASE STUDY IN MSMES ABADI CELL SRIBAWONO)
Sandy Gunawan, Afrizal Nilwan
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220 159 Page 179 - 190
EVALUATION OF PT HM SAMPOERNA TBK'S FINANCIAL HEALTH THROUGH FINANCIAL RATIO ANALYSIS: IMPLICATIONS FOR INVESTORS (2022 – 2023)
Ersi Elisabet, Giska Ariya Sanggita, Yuliana Sabilla Widya Iswara, Sri Hermuningsih
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286 224 Page 191 - 201
THE IMPACT OF ARTIFICIAL INTELEGENC, STRATEGY BUSINESS AND QUALITY PRODUCT TO ORGANIZATION BUSINESS
Indah Kusumawati, Rokhmat Subagiyo
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258 146 Page 202 - 210
RUPIAH EXCHANGE RATE DETERMINANTS
Jason Tandani, Afrizal Nilwan
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255 193 Page 211 - 220
THE SECRET TO EXCLUSIVE BREASTFEEDING SUCCESS AT TPMB SITI NURUSSAKINATURAHMAH SERANG 2024
Marthia Ikhlasiah, Ana Marliana, Refi Lindawati
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103 113 Page 221 - 227
THE INFLUENCE OF MEDIA PUBLICATIONS, ENVIRONMENTAL PERFORMANCE, LEVERAGE AND INDUSTRY TYPE ON CARBON EMISSION DISCLOSURE
Marheni, Holiawati, Endang Ruhiyat
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337 245 Page 228 - 246
THE INFLUENCE OF STRATEGIC PLANNING AND MARKET EXPANSION ON COMPANY PERFORMANCE PT. MENTARI MEGA MAKMUR LAMPUNG
Mei Liana Fransiska, Habiburrahman
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213 160 Page 247 - 258
ANALYSIS OF PHARMING IN CYBER CRIME AND ITS IMPACT ON CUSTOMER TRUST (CASE STUDY ON BANK BRI CUSTOMERS BANDAR LAMPUNG REGIONAL OFFICE)
Ranny Caroline, Tina Miniawati Virgawenda Barusman
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265 228 Page 259 - 270
THE EFFECT OF TAX AVOIDANCE, CAPITAL STRUCTURE AND LIQUIDITY ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATION VARIABLE IN INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021-2023 PERIOD
Alin Riani, Anggi Tias Amanti, Siti Uliyah, Mohamad Zulman Hakim, Hamdani, Hustna Dara Sarra
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315 182 Page 271 - 287
THE INFLUENCE OF AUDITOR INDEPENDENCE, COMPETENCE AND ETHICS ON AUDIT QUALITY WITH AUDIT FEES AS A MODERATION VARIABLE
Farhan Ramadhan, Agus Ismaya H., Denny Susanto
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296 282 Page 288 -302
THE INFLUENCE OF BASRENG PRODUCT INNOVATION ON THE COMPETITIVENESS OF THE UD SANJAYA SOUTH LAMPUNG (NATAR) FOOD FACTORY
Jihan Indrianti Putri, M. Oktaviannur
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152 132 Page 303 - 313
THE ROLE OF INVESTMENT OPPORTUNITY SET IN MODERATING THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND INFORMATION ASYMMETRY WITH PROFIT QUALITY
Nita Oktaviani Ginting, Nofryanti, Iin Rosini
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369 162 Page 314 - 326
MARKETING MIX STRATEGY ANALYSIS ON COMPETITIVE ADVANTAGE OF SMALL AND MEDIUM ENTERPRISES (SME) AT UD SANJAYA DRY NOODLES
Meyrani Ananta Putri, M. Oktaviannur
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153 145 Page 327 - 336
THE EFFECT OF FINANCIAL REPORT QUALITY ON STOCK INVESTMENT DECISIONS IN PUBLIC COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN 2021-2023
Gabriele Alexandra Victory, Aminah
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261 257 Page 337 - 346
ANALYSIS OF GOOD CORPORATE GOVERNANCE, DEBT COSTS, AND INVENTORY INTENSITY AGAINST TAX MANAGEMENT
Ester Hanna Gunawan, Faza Wahyu Anggrainy, Sultan Maulana Hakim
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151 110 Page 347 - 363
THE EFFECT OF THE USE OF SIA AND INFORMATION TECHNOLOGY ON EMPLOYEE PERFORMANCE AT PT. CAPELLA PATRIA UTAMA
Vincent Lung, Tina Miniawati
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109 140 Page 364 - 370
UTILIZATION OF DIGITALIZATION FOR MSME DEVELOPMENT AS A PILLAR OF ECONOMIC DEVELOPMENT
Diwayana Putri Nasution, Hilmi, Rizki Ramadhan, Feri Susilawati, Rachmad Ikhsan, Lia Nazliana Nasution, Wahyu Indah Sari
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236 193 Page 371 - 381
PRICE AND PROMOTION INFLUENCE ON THE DECISION TO PURCHASE A MOTORCYCLE AT HONDA TUNAS DEALER DWIPA MATRA
Jaka Adi Yantara, Irsandi, Trenggono Pujo Sakti, Suci Asfaranin
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172 140 Page 382 - 393
ANALYSIS OF THE DIFFERENCE IN AVERAGE ABNORMAL RETURNS OF BIG BANKS STOCKS BEFORE AND AFTER THE FEDERAL RESERVE'S INTEREST RATE CHANGES (STUDY OF EVENTS IN 2022-2024)
Frederik Franston, Luke Suciyati Amna
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313 197 Page 394 - 403
PROFITABILITY MODERATES THE EFFECT OF LEVERAGE, CAPITAL INTENSITY, AND COMPANY SIZE ON EFFECTIVE TAX RATES IN CONSUMER NON-CYCLICALS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2019-2023
Hanifah Muzhaffirah, Siti Salamah, Winda Rosa Permatasari, Mohamad Zulman Hakim, Dirvi Surya Abbas, Kimsen
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287 220 Page 404 - 415
REVEALING ANEMIA FACTORS IN PREGNANT WOMEN IN THE SECOND TRIMESTER AT THE SINGANDARU HEALTH CENTER (JULY-SEPTEMBER 2024)
Marthia Ikhlasiah, Mila Hairunisa, Refi Lindawati
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120 121 Page 416 - 423
THE EFFECT OF NON PERFORMING LOANS (NPL) AND INCOME DIVERSIFICATION ON PROFITABILITY: A STUDY ON THE BANKING SECTOR IN INDONESIA
Thomas Jordan, Haninun
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262 260 Page 424 - 433