Vol. 3 No. 3 (2025): June

View Vol. 3 No. 3 (2025): June

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)

Published: 2025-06-30

Author Origins : 5 Countries

86 5 3 3 1

Section: Articles

Open Access

Peer Reviewed

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

683 - 695

DOI: 10.61990/ijamesc.v3i3.344
Statistics: 293 │ 244
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ENHANCING CORPORATE BANKRUPTCY PREDICTION MODELS: A COMPREHENSIVE ANALYSIS WITH EVIDENCE FROM THE EGYPTIAN STOCK MARKET

Mahmoud Elsayed Mahmoud , Taufiq Arifin , Neng dilla Aprilianto

696 - 717

DOI: 10.61990/ijamesc.v3i3.357
Statistics: 367 │ 279
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ANALYSIS OF THE IMPLEMENTATION OF NON-PROFIT FINANCIAL REPORTING BASED ON ISAK 35

Nurazizah , Haliah

718 - 723

DOI: 10.61990/ijamesc.v3i3.483
Statistics: 281 │ 234
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AN EMPIRICAL ANALYSIS OF THE EFFECT OF CORPORATE GOVERNANCE ON THE FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

Bamidele Vincent Olawale

724 - 735

DOI: 10.61990/ijamesc.v3i3.482
Statistics: 484 │ 375
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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

736 - 746

DOI: 10.61990/ijamesc.v3i3.515
Statistics: 275 │ 254
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EARNINGS OPACITY ON SHARE PRICE ANNUALIZED VOLATILITY AMONG QUOTED NON-FINANCIAL COMPANIES AT NAIROBI SECURITIES EXCHANGE

Stephen Ndirangu Maina , Tabitha Nasieku , Julius Miroga Bichanga

747 - 757

DOI: 10.61990/ijamesc.v3i3.516
Statistics: 260 │ 168
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ORGANIZATIONAL SUPPORT AND CUSTOMER SERVICE EFFICIENCY IN THE HOSPITALITY SECTOR IN NIGERIA

Samuel Adedoyin , Ernest Amiens , Airenvbahihe Igbinedion , Samson Abolarinwa

758 - 772

DOI: 10.61990/ijamesc.v3i3.492
Statistics: 289 │ 215
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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

773 - 785

DOI: 10.61990/ijamesc.v3i3.519
Statistics: 301 │ 297
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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

786 - 794

DOI: 10.61990/ijamesc.v3i3.513
Statistics: 380 │ 227
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EARNINGS MANAGEMENT THROUGH THE LENS OF DEFERRED TAX AND TAX PLANNING: AN EMPIRICAL STUDY

Agustine Dwianika , Sendi Tri Andika , Selvia Ely Zanna

795 - 802

DOI: 10.61990/ijamesc.v3i1.462
Statistics: 375 │ 227
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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

803 - 819

DOI: 10.61990/ijamesc.v3i3.531
Statistics: 314 │ 245
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IN-KIND AND/OR ENJOYMENT TAXES PROVIDE FAIR INCOME TAX TREATMENT FOR EMPLOYEES

Endah Purnama Sari Eddy , Verani Carolina

820 - 829

DOI: 10.61990/ijamesc.v3i3.497
Statistics: 232 │ 188
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COMPARATIVE STUDY OF FINANCIAL AND ENVIRONMENTAL PERFORMANCE: INDONESIAN AND SINGAPOREAN E-COMMERCE COMPANIES

Eko Prasetyo , Nofryanti , Holiawati

830 - 839

DOI: 10.61990/ijamesc.v3i3.504
Statistics: 654 │ 329
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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

840 - 853

DOI: 10.61990/ijamesc.v3i3.510
Statistics: 307 │ 252
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THE INFLUENCE OF FINTECH PAYMENT, ACCOUNTING KNOWLEDGE, AND FINANCIAL SELF-EFFICACY ON FINANCIAL MANAGEMENT BEHAVIOR

Muhammad Barik Rizqi , Luke Suciyati Amna

854 - 867

DOI: 10.61990/ijamesc.v3i3.494
Statistics: 458 │ 353
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FROM DEFERRED TAXES TO EARNINGS STABILITY: THE MODERATING IMPACT OF TAX PLANNING ON CORPORATE FINANCIAL PRACTICES

Agus Fuadi , Yusnia Devarianti , Dian Sulistyorini Wulandari

868 - 876

DOI: 10.61990/ijamesc.v3i3.522
Statistics: 236 │ 181
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BUSINESS PROCESS OF RESERVATION, INCOME, AND EXPENSES IN WEBSITE-BASED HOMESTAY: CASE STUDY IN UTAMA HOME

Farel Salsabilla , Ludfi Djajanto , Sumiadji

877 - 888

DOI: 10.61990/ijamesc.v3i3.507
Statistics: 357 │ 364
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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

889 - 904

DOI: 10.61990/ijamesc.v3i3.518
Statistics: 260 │ 212
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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

905 - 914

DOI: 10.61990/ijamesc.v3i3.520
Statistics: 219 │ 230
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CAPITAL ADEQUACY MEETS OPERATIONAL EFFICIENCY: A DUAL APPROACH TO ENHANCING PROFITABILITY

Sindik Widati , Angga Deni Pratama , Dian Sulistyorini Wulandari

915 - 923

DOI: 10.61990/ijamesc.v3i3.529
Statistics: 190 │ 209
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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

924 - 935

DOI: 10.61990/ijamesc.v3i3.532
Statistics: 290 │ 208
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THE IMPACT OF TRADING VOLUME ACTIVITY AND EARNINGS QUALITY ON STOCK RETURN VOLATILITY: DOES MEDIA EXPOSURE PLAY A ROLE?

Isnayni Sabila , Bambang Sutopo

936 - 947

DOI: 10.61990/ijamesc.v3i3.509
Statistics: 339 │ 232
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DIGITALIZATION AND TAX REFORM AS A STRATEGY TO INCREASE TAXPAYER COMPLIANCE

Meiliyah Ariani , Abdullah , Watriningsih , Zulhawati

948 - 963

DOI: 10.61990/ijamesc.v3i3.521
Statistics: 696 │ 529
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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

964 - 973

DOI: 10.61990/ijamesc.v3i3.526
Statistics: 210 │ 230
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THE INFLUENCE OF EARNING MANAGEMENT, OPERATIONAL COSTS AND TAX PLANNING ON INCOME TAX PAYABLE

Hamida Hunein , Muhamad Arief Hidayat , Listya Sugiyarti

974 - 987

DOI: 10.61990/ijamesc.v3i3.517
Statistics: 215 │ 234
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FROM DISTRESS TO DISCLOSURE: UNDERSTANDING THE MODERATING ROLE OF LEVERAGE IN ACCOUNTING CONSERVATISM UNDER INFORMATION ASYMMETRY

Edi Triwibowo , Dian Sulistyorini Wulandari , Cecilia Margaretha Sinaga

988 - 1000

DOI: 10.61990/ijamesc.v3i3.525
Statistics: 267 │ 286
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THE ROLE OF ENERGY TRANSITION AND INTENSITY ON CO2 IN OECD COUNTRIES

Esha Galang Gati Mahendra , Toto Gunarto , Neli Aida

1001 - 1012

DOI: 10.61990/ijamesc.v3i3.534
Statistics: 320 │ 256
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NAVIGATING MARKET FLUCTUATIONS: INTEREST RATES AS A MODERATOR IN THE FINANCIAL PERFORMANCE–STOCK PRICE EQUATION

Jamian Purba , Shafa Amelia Putri , Dian Sulistyorini Wulandari

1013 - 1021

DOI: 10.61990/ijamesc.v3i3.527
Statistics: 230 │ 302
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THE INFLUENCE OF GREEN ACCOUNTING AND ENVIRONMENTAL PERFORMANCE ON SUSTAINABLE DEVELOPMENT GOALS

Novita Sari , Holiawati , Suripto

1022 - 1032

DOI: 10.61990/ijamesc.v3i3.508
Statistics: 597 │ 342
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OPTIMIZING PROFITABILITY: A DEEP DIVE INTO CASH AND RECEIVABLE TURNOVER WITH WORKING CAPITAL TURNOVER AS THE MODERATOR

Neng Asiah , Dian Sulistyorini Wulandari , Sabbarudin

1033 - 1044

DOI: 10.61990/ijamesc.v3i3.530
Statistics: 316 │ 341
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EARNING MANAGEMENT: THE ROLE OF COMPANY SIZE, LEVERAGE, AND GOOD CORPORATE GOVERNANCE ON GO PUBLIC BANKING

Eni Puji Astuti , Yohanes Indrayono , Hendro Sasongko

1045 - 1053

DOI: 10.61990/ijamesc.v3i3.512
Statistics: 355 │ 233
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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

1054 - 1062

DOI: 10.61990/ijamesc.v3i3.524
Statistics: 275 │ 248
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WOMEN'S REPRESENTATION IN INDONESIA'S POLITICAL LEADERSHIP STRUCTURE

Naib

1063 - 1071

DOI: 10.61990/ijamesc.v3i3.533
Statistics: 283 │ 204
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AUDIT COMMITTEES IN ACTION: MODERATING EARNINGS MANAGEMENT STRATEGIES DURING FINANCIAL DISTRESS

Maulina Dyah Permatasari , Dian Sulistyorini Wulandari , Imamudin

1072 - 1080

DOI: 10.61990/ijamesc.v3i3.528
Statistics: 297 │ 250
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SUSTAINABILITY CORPORATE SOCIAL RESPONSIBILITY REVIEWED FROM COMPLIANCE THEORY

Winda Noviana , Aminah

1081 - 1096

DOI: 10.61990/ijamesc.v3i3.580
Statistics: 220 │ 252
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