Vol. 3 No. 1 (2025): February

View Vol. 3 No. 1 (2025): February

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)

Published: 2025-02-28

Author Origins : 3 Countries

101 3 1

Section: Articles

Open Access

Peer Reviewed

ARTIFICIAL INTELLIGENCE AND ITS ROLE IN HUMAN RESOURCES MANAGEMENT

Hasan Fadhil AL-Thabhawee

1-20

DOI: 10.61990/ijamesc.v3i1.353
Statistics: 727 │ 615
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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

21 - 35

DOI: 10.61990/ijamesc.v3i1.363
Statistics: 1206 │ 596
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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

36 - 50

DOI: 10.61990/ijamesc.v3i1.449
Statistics: 2202 │ 2070
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THE ROLE OF ORGANIZATIONAL LEADERS IN ENCOURAGING TRANSPARENCY AND BUILDING AN ANTI-CORRUPTION CULTURE ON CAMPUS

Dhea Fadilla

51 - 58

DOI: 10.61990/ijamesc.v3i1.372
Statistics: 380 │ 330
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ANALYSIS OF MATHEMATICAL LITERACY AND CREATIVITY: IMPLEMENTATION OF HABITS OF MIND AND SELF ESTEEM STRATEGIES IN STUDENTS

Maharani Fitriana , Achi Rinaldi , Siti Ulfa Nabila

59 - 72

DOI: 10.61990/ijamesc.v3i1.364
Statistics: 267 │ 218
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THE INFLUENCE OF FUNDING AND RESEARCH AND DEVELOPMENT DECISIONS ON THE VALUE OF COMPANIES WITH PROFIT GROWTH AS MODERATION

Yusuf Hendrawan , Endang Ruhiyat , Suripto

73 - 79

DOI: 10.61990/ijamesc.v3i1.384
Statistics: 256 │ 201
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THE EFFECT OF FACILITIES ON CUSTOMER SATISFACTION AT SATRIA FUTSAL NATAR DISTRICT

Miranda Ariyanti , Vonny Tiara Narundana

80 - 89

DOI: 10.61990/ijamesc.v3i1.427
Statistics: 298 │ 302
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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

90 - 104

DOI: 10.61990/ijamesc.v3i1.428
Statistics: 451 │ 351
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THE EFFECT OF PERFORMANCE APPRAISAL AND ORGANIZATIONAL CULTURE ON PROMOTION OPPORTUNITIES FOR OUTSTANDING EMPLOYEES

Yenny Oktaviani , Putri Handayani

105 - 111

DOI: 10.61990/ijamesc.v3i1.425
Statistics: 423 │ 307
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COMPANY SIZE MODERATES PROFITABILITY, SOLVENCY, COMPANY AGE ON AUDIT DELAY IN THE TECHNOLOGY SECTOR

William Cipta Wijaya , Haninun

112 -129

DOI: 10.61990/ijamesc.v3i1.451
Statistics: 460 │ 367
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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

130 - 144

DOI: 10.61990/ijamesc.v3i1.457
Statistics: 743 │ 665
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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

145 - 157

DOI: 10.61990/ijamesc.v3i1.429
Statistics: 538 │ 327
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SHARE OFFERING PERCENTAGE MODERATES THE RELATIONSHIP BETWEEN UNDERWRITER'S REPUTATION, LEVERAGE AND AUDITOR'S REPUTATION WITH UNDERPRISING

Erly Nur Awalia , Sugiyanto , Endang Ruhiyat

158 - 178

DOI: 10.61990/ijamesc.v3i1.426
Statistics: 212 │ 334
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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

179 - 190

DOI: 10.61990/ijamesc.v3i1.452
Statistics: 354 │ 301
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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

191 - 201

DOI: 10.61990/ijamesc.v3i1.447
Statistics: 533 │ 398
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THE IMPACT OF ARTIFICIAL INTELEGENC, STRATEGY BUSINESS AND QUALITY PRODUCT TO ORGANIZATION BUSINESS

Indah Kusumawati , Rokhmat Subagiyo

202 - 210

DOI: 10.61990/ijamesc.v3i1.442
Statistics: 397 │ 254
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RUPIAH EXCHANGE RATE DETERMINANTS

Jason Tandani , Afrizal Nilwan

211 - 220

DOI: 10.61990/ijamesc.v3i1.453
Statistics: 386 │ 305
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THE SECRET TO EXCLUSIVE BREASTFEEDING SUCCESS AT TPMB SITI NURUSSAKINATURAHMAH SERANG 2024

Marthia Ikhlasiah , Ana Marliana , Refi Lindawati

221 - 227

DOI: 10.61990/ijamesc.v3i1.470
Statistics: 175 │ 188
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THE INFLUENCE OF MEDIA PUBLICATIONS, ENVIRONMENTAL PERFORMANCE, LEVERAGE AND INDUSTRY TYPE ON CARBON EMISSION DISCLOSURE

Marheni , Holiawati , Endang Ruhiyat

228 - 246

DOI: 10.61990/ijamesc.v3i1.456
Statistics: 791 │ 399
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THE INFLUENCE OF STRATEGIC PLANNING AND MARKET EXPANSION ON COMPANY PERFORMANCE PT. MENTARI MEGA MAKMUR LAMPUNG

Mei Liana Fransiska , Habiburrahman

247 - 258

DOI: 10.61990/ijamesc.v3i1.454
Statistics: 329 │ 280
- PDF
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

259 - 270

DOI: 10.61990/ijamesc.v3i1.455
Statistics: 372 │ 414
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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

271 - 287

DOI: 10.61990/ijamesc.v3i1.430
Statistics: 469 │ 299
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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

288 -302

DOI: 10.61990/ijamesc.v3i1.450
Statistics: 412 │ 474
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THE INFLUENCE OF BASRENG PRODUCT INNOVATION ON THE COMPETITIVENESS OF THE UD SANJAYA SOUTH LAMPUNG (NATAR) FOOD FACTORY

Jihan Indrianti Putri , M. Oktaviannur

303 - 313

DOI: 10.61990/ijamesc.v3i1.459
Statistics: 248 │ 243
- PDF
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

314 - 326

DOI: 10.61990/ijamesc.v3i1.448
Statistics: 885 │ 266
- PDF
MARKETING MIX STRATEGY ANALYSIS ON COMPETITIVE ADVANTAGE OF SMALL AND MEDIUM ENTERPRISES (SME) AT UD SANJAYA DRY NOODLES

Meyrani Ananta Putri , M. Oktaviannur

327 - 336

DOI: 10.61990/ijamesc.v3i1.458
Statistics: 251 │ 255
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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

337 - 346

DOI: 10.61990/ijamesc.v3i1.460
Statistics: 367 │ 392
- PDF
ANALYSIS OF GOOD CORPORATE GOVERNANCE, DEBT COSTS, AND INVENTORY INTENSITY AGAINST TAX MANAGEMENT

Ester Hanna Gunawan , Faza Wahyu Anggrainy , Sultan Maulana Hakim

347 - 363

DOI: 10.61990/ijamesc.v3i1.418
Statistics: 294 │ 219
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THE EFFECT OF THE USE OF SIA AND INFORMATION TECHNOLOGY ON EMPLOYEE PERFORMANCE AT PT. CAPELLA PATRIA UTAMA

Vincent Lung , Tina Miniawati

364 - 370

DOI: 10.61990/ijamesc.v3i1.466
Statistics: 210 │ 234
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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

371 - 381

DOI: 10.61990/ijamesc.v3i1.467
Statistics: 360 │ 341
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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

382 - 393

DOI: 10.61990/ijamesc.v3i1.461
Statistics: 253 │ 259
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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

394 - 403

DOI: 10.61990/ijamesc.v3i1.463
Statistics: 419 │ 331
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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

404 - 415

DOI: 10.61990/ijamesc.v3i1.431
Statistics: 732 │ 400
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REVEALING ANEMIA FACTORS IN PREGNANT WOMEN IN THE SECOND TRIMESTER AT THE SINGANDARU HEALTH CENTER (JULY-SEPTEMBER 2024)

Marthia Ikhlasiah , Mila Hairunisa , Refi Lindawati

416 - 423

DOI: 10.61990/ijamesc.v3i1.469
Statistics: 208 │ 216
- PDF
THE EFFECT OF NON PERFORMING LOANS (NPL) AND INCOME DIVERSIFICATION ON PROFITABILITY: A STUDY ON THE BANKING SECTOR IN INDONESIA

Thomas Jordan , Haninun

424 - 433

DOI: 10.61990/ijamesc.v3i1.464
Statistics: 368 │ 382
- PDF