Vol. 3 No. 4 (2025): August

Published: 2025-08-30

This Issue has been available online since 30 August 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 110 Authors from 4 countries (Sri Lanka, Ghana, Kenya, and Indonesia)

Articles
FACTORS AFFECTING THE ACADEMIC PERFORMANCE OF ACCOUNTING UNDERGRADUATES IN SRI LANKAN STATE UNIVERSITIES
M.A. Gayantha N. Jayasooriya, Roshan Ajward
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72 72 Page 1097 - 1104
EMPIRICAL ANALYSIS OF DEBT RECOVERY STRATEGY EFFECTIVENESS AND NON-PERFORMING LOAN MITIGATION IN GHANAIAN MICROFINANCE INSTITUTIONS: EVIDENCE FROM THE ASHANTI REGION
Daniel Amoah, Doris Boakye
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61 54 Page 1105 - 1115
EQUITY COSTS AND FINANCIAL PERFORMANCE OF LICENSED DEPOSIT TAKING CREDIT CO-OPERATIVE SOCIETIES IN KENYA
Kenneth Mwangi Muriuki, Agnes Njeru, Anthony Gitonga Kirimi
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71 30 Page 1116 - 1127
THE INFLUENCE OF NIM AND NPL ON ROA AT NATIONAL PRIVATE BANKS IN INDONESIA FOR THE PERIOD 2021-2023
Diki Abramsa Putra Ginting, Fenny Krisna Marpaung
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44 36 Page 1128 - 1136
THE INFLUENCE OF CORRUPTION ON GDP IN ASEAN COUNTRIES (2017-2024)
Asty Indra Larasati, Marselina, Dedy Yuliawan
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60 33 Page 1137 - 1148
LINKED AND MATCH BETWEEN THE MICE STUDY PROGRAM OF THE JAKARTA STATE POLYTECHNIC AND PT ANGAN KREASI SEMESTA: A CASE STUDY OF MARKETING ACTIVITIES OF THE 2024 INDONESIAN HALAL EXPORT EXHIBITION
Rimsky K Judisseno, Angelysia Kusuma Dewi Rizky, Etty Khongrat, Djuni Akbar
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62 30 Page 1149 - 1156
DETERMINING INCOME INEQUALITY IN INDONESIA: THE ROLE OF ACCESS TO ELECTRICITY, GDP PER CAPITA, AND EDUCATION
Nabila Assyifa, Toto Gunarto, Asih Murwiati
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56 54 Page 1157 - 1165
BOARD OF COMMISSIONERS’ MODERATING EFFECT ON RISK AND INTELLECTUAL CAPITAL DISCLOSURES TOWARD FIRM VALUE: EMPIRICAL EVIDENCE FROM INDONESIA’S FINANCIAL SECTOR
Dedi Ardianto, Holiawati, Nofryanti
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72 62 Page 1166 - 1183
THE ROLE OF DIGITAL INFRASTRUCTURE, ICT SKILLS AND ICT ACCESS IN ENHANCING LABOR PRODUCTIVITY IN INDONESIA
Melinda Dwi Erda Wilianti, I Wayan Suparta, Arivina Ratih Yulihar Taher
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50 47 Page 1184 - 1194
THE ROLE OF CORPORATE GOVERNANCE IN MODERATING THE RELATIONSHIP BETWEEN FINANCIAL PERFORMANCE RATIOS AND DISCLOSURE OF SUSTAINABILITY REPORTING TO STOCK PRICES
Nurholis, Nofryanti, Firman Tatariyanto
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63 36 Page 1464 - 1475
ANALYSIS OF COMPLIANCE IN PREPARATION OF BLUD FINANCIAL REPORTS TOWARDS PERMENDAGRI NO. 79 OF 2018 CASE STUDY OF S. PARMAN PUBLIC HEALTH CENTER BANJARMASIN
Hikmahwati, Rizky Amelia, Tino Kemal Fattah, Julkawait
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54 44 Page 1195 - 1208
THE EFFECT OF DELAYS DUE TO FLIGHT OPERATION HANDLING AND ENGINEERING ON ON-TIME PERFORMANCE AT PT. WATER LAMPS AT SOEKARNO HATTA AIRPORT
Amelia Trisavinaningdiah, Asriani Susiati, Ria Puspitasari, Suci Alumdalu, Robah Lagu Sitepu
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56 33 Page 1209-1217
THE RATE OF ECONOMIC GROWTH, MSES AND HOUSEHOLD CONSUMPTION EXPENDITURE ON THE NUMBER OF POOR PEOPLE IN LAMPUNG PROVINCE
Oky Indrajaya, Neli Aida, Asih Murwiati
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41 42 Page 1218 - 1229
LEVERAGE MEDIATING DETERMINANT TAX AVOIDANCE IN INDUSTRIAL SECTOR COMPANIES INDONESIA
Amanda Safa Sabitha, Awalia Az Zahra, Vina Amaliya, Mohamad Zulman Hakim, Hesty Erviani Zulaecha, Eko Sudarmanto
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44 40 Page 1230 - 1242
AN ANALYSIS OF THE DETERMINANTS OF REGIONAL ECONOMIC EFFICIENCY IN INDONESIA
Nadila Fitriansyah, Marselina Marselina
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36 30 Page 1243 - 1256
DOES ESG PERFORMANCE INFLUENCE CORPORATE TAX AVOIDANCE? AN EMPIRICAL ANALYSIS
Melvin Angelina, Verani Carolina
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113 74 Page 1257 - 1265
ASSESSING THE ROLE OF WORKFORCE PARTICIPATION, POPULATION SIZE, AND HUMAN DEVELOPMENT IN SHAPING POVERTY IN INDONESIA (2019–2024)
Previta Ridha Putri, Ida Budiarti, I Wayan Suparta
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43 35 Page 1266 - 1275
COMPANY SIZE MODERATES: THE EFFECT OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE
Dwi Oktaviani, Dhea Ayu Aprilia, Rifska Febriyani, Mohamad Zulman Hakim, Imam Hidayat, Budi Rohmansyah
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50 51 Page 1276 - 1285
THE EFFECT OF RENEWABLE ENERGY CONSUMPTION AND ENERGY INTENSITY ON THE ECONOMY
Nurlaila Indah Sari, Toto Gunarto, Neli Aida
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25 32 Page 1286 - 1294
MANAGERIAL OWNERSHIP MODERATES THE RELATIONSHIP BETWEEN ENVIRONMENTAL SOCIAL GOVERNANCE AND INVESTMENT OPPORTUNITY SET WITH PERFORMANCE
Khoirunnasikin, Holiawati, Ani Kusumaningsih
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33 31 Page 1295 - 1304
PROFITABILITY INTERVENING DETERMINANT TRANSFER PRICING IN TECHNOLOGY SECTOR COMPANIES INDONESIA
Eka Puji Sri Rahayu, Alia Sukma Setiawati, Selly Buana Ramadiani, Mohamad Zulman Hakim, Hustna Dara Sarra, Sri Yanto
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38 32 Page 1305 - 1314
THE INFLUENCE OF INCOME, UNEMPLOYMENT, EDUCATION AND DEMOCRACY ON HAPPINESS IN INDONESIA
Elita Safitria, Nairobi, Arivina Ratih Yulihar Taher
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53 37 Page 1315 - 1325
THE EFFECT OF LIQUIDITY, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH COMPANY SIZE AS A MODERATING VARIABLE
Azzahra Maharani, Feliana Wulansari, Syiva Salwa Yumna, Mohamad Zulman Hakim, Dewi Rachmania, Sigit Budi Santoso
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44 33 Page 1326 - 1335
FINANCIAL INCLUSION AS A DRIVER FOR ECONOMIC GROWTH ENHANCEMENT IN ASEAN REGION: A COMPREHENSIVE LITERATURE REVIEW
Abdul Aziz Turaya, Nairobi, Asih Murwiati
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38 27 Page 1336 - 1344
SYNERGY OF ACTIVITY-BASED COSTING AND TARGET COSTING AS A STRATEGIC PILLAR OF COST EFFICIENCY IN OPTIMIZING PROFITABILITY: A CASE STUDY ON PT MOMENTUM VELO INOVASI (2020–2024)
Anggianto Nugroho, Nofryanti, Holiawati
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80 53 Page 1345 - 1355
THE EFFECT OF ECONOMIC GROWTH AND INEQUALITY ON POVERTY IN LAMPUNG PROVINCE IN 2015-2023
Syifa Asriyani Fauzia, Marselina, Dedy Yuliawan
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38 32 Page 1356 - 1365
THE EFFECT OF PERSON JOB FIT AND INTRINSIC MOTIVATION AND DISCIPLINE ON JOB SATISFACTION AND EMPLOYEE PERFORMANCE AT THE YOUTH AND SPORTS OFFICE OF EAST KUTAI REGENCY
Harmina Hawi, Sri Mintarti, Dirga Lestari
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103 31 Page 1366 - 1383
THE EFFECT OF OPEN UNEMPLOYMENT AND EDUCATION ON POVERTY IN INDONESIA
Muhammad Zaky Anwar, Neli Aida, Arivina Ratih Yulihar Taher
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71 53 Page 1384 - 1393
ANALYSIS OF THE INFLUENCE OF THE LOVE OF MONEY, LIFESTYLE AND USE OF SHOPEE PAYLATER ON STUDENTS' PERSONAL FINANCIAL MANAGEMENT
Yanti Susanti, Nesya Angelita
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108 61 Page 1394 - 1404
REGIONAL POTENTIAL-BASED DEVELOPMENT PLANNING: A STUDY OF LOCATION QUOTIENT, SHIFT SHARE, AND KLASSEN TYPOLOGY IN TULANG BAWANG REGENCY
Etika Revolusi Nusantari
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34 32 Page 1405 - 1413
APPLICATION OF MATERIAL FLOW COST ACCOUNTING AND GREEN ACCOUNTING TO ENVIRONMENTAL PERFORMANCE
Holiawati Holiawati, Erick Valentine, Suripto Suripto
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63 47 Page 1414 - 1422
THE IMPACT OF MINIMUM WAGE, GRDP, INFLATION, AND EDUCATION ON UNEMPLOYMENT RATE IN LAMPUNG PROVINCE
I Dewa Gede Sukadwipa
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44 30 Page 1423 - 1433
MANAGERIAL OWNERSHIP MODERATES MATERIAL FLOW COST ACCOUNTING AND RISK MANAGEMENT WITH FINANCIAL PERFORMANCE
Ika Susanti, Nofryanti, Holiawati
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105 49 Page 1434 - 1445
COMPETITIVENESS ANALYSIS OF INDONESIAN COFFEE IN THE GERMANY AND JAPAN
I Nyoman Astawiguna, Ambya, Ida Budiarty
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39 31 Page 1446 - 1452
COMPETITIVENESS AND CHALLENGES OF INDONESIAN CRUDE PALM OIL (CPO) EXPORTS TO THE EUROPEAN MARKET
Syahrudin, I Wayan Suparta
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69 57 Page 1453 - 1463