Vol. 3 No. 4 (2025): August

View Vol. 3 No. 4 (2025): August

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)

Published: 2025-08-30

Author Origins : 4 Countries

103 3 2 2

Section: Articles

Open Access

Peer Reviewed

FACTORS AFFECTING THE ACADEMIC PERFORMANCE OF ACCOUNTING UNDERGRADUATES IN SRI LANKAN STATE UNIVERSITIES

M.A. Gayantha N. Jayasooriya , Roshan Ajward

1097 - 1104

DOI: 10.61990/ijamesc.v3i4.465
Statistics: 315 │ 310
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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

1105 - 1115

DOI: 10.61990/ijamesc.v3i4.493
Statistics: 310 │ 284
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EQUITY COSTS AND FINANCIAL PERFORMANCE OF LICENSED DEPOSIT TAKING CREDIT CO-OPERATIVE SOCIETIES IN KENYA

Kenneth Mwangi Muriuki , Agnes Njeru , Anthony Gitonga Kirimi

1116 - 1127

DOI: 10.61990/ijamesc.v3i4.565
Statistics: 220 │ 183
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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

1128 - 1136

DOI: 10.61990/ijamesc.v3i4.538
Statistics: 242 │ 180
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THE INFLUENCE OF CORRUPTION ON GDP IN ASEAN COUNTRIES (2017-2024)

Asty Indra Larasati , Marselina , Dedy Yuliawan

1137 - 1148

DOI: 10.61990/ijamesc.v3i4.546
Statistics: 232 │ 189
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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

1149 - 1156

DOI: 10.61990/ijamesc.v3i4.597
Statistics: 233 │ 191
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DETERMINING INCOME INEQUALITY IN INDONESIA: THE ROLE OF ACCESS TO ELECTRICITY, GDP PER CAPITA, AND EDUCATION

Nabila Assyifa , Toto Gunarto , Asih Murwiati

1157 - 1165

DOI: 10.61990/ijamesc.v3i4.547
Statistics: 363 │ 252
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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

1166 - 1183

DOI: 10.61990/ijamesc.v3i4.575
Statistics: 602 │ 291
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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

1184 - 1194

DOI: 10.61990/ijamesc.v3i4.548
Statistics: 335 │ 291
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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

1464 - 1475

DOI: 10.61990/ijamesc.v3i4.576
Statistics: 532 │ 232
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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

1195 - 1208

DOI: 10.61990/ijamesc.v3i4.563
Statistics: 253 │ 194
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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

1209-1217

DOI: 10.61990/ijamesc.v3i4.592
Statistics: 230 │ 571
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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

1218 - 1229

DOI: 10.61990/ijamesc.v3i4.552
Statistics: 239 │ 311
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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

1230 - 1242

DOI: 10.61990/ijamesc.v3i4.543
Statistics: 357 │ 197
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AN ANALYSIS OF THE DETERMINANTS OF REGIONAL ECONOMIC EFFICIENCY IN INDONESIA

Nadila Fitriansyah , Marselina Marselina

1243 - 1256

DOI: 10.61990/ijamesc.v3i4.549
Statistics: 198 │ 175
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DOES ESG PERFORMANCE INFLUENCE CORPORATE TAX AVOIDANCE? AN EMPIRICAL ANALYSIS

Melvin Angelina , Verani Carolina

1257 - 1265

DOI: 10.61990/ijamesc.v3i4.566
Statistics: 1023 │ 487
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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

1266 - 1275

DOI: 10.61990/ijamesc.v3i4.550
Statistics: 261 │ 213
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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

1276 - 1285

DOI: 10.61990/ijamesc.v3i4.544
Statistics: 426 │ 272
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THE EFFECT OF RENEWABLE ENERGY CONSUMPTION AND ENERGY INTENSITY ON THE ECONOMY

Nurlaila Indah Sari , Toto Gunarto , Neli Aida

1286 - 1294

DOI: 10.61990/ijamesc.v3i4.551
Statistics: 266 │ 185
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MANAGERIAL OWNERSHIP MODERATES THE RELATIONSHIP BETWEEN ENVIRONMENTAL SOCIAL GOVERNANCE AND INVESTMENT OPPORTUNITY SET WITH PERFORMANCE

Khoirunnasikin , Holiawati , Ani Kusumaningsih

1295 - 1304

DOI: 10.61990/ijamesc.v3i4.571
Statistics: 327 │ 158
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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

1305 - 1314

DOI: 10.61990/ijamesc.v3i4.545
Statistics: 312 │ 200
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THE INFLUENCE OF INCOME, UNEMPLOYMENT, EDUCATION AND DEMOCRACY ON HAPPINESS IN INDONESIA

Elita Safitria , Nairobi , Arivina Ratih Yulihar Taher

1315 - 1325

DOI: 10.61990/ijamesc.v3i4.553
Statistics: 254 │ 269
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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

1326 - 1335

DOI: 10.61990/ijamesc.v3i4.542
Statistics: 428 │ 231
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FINANCIAL INCLUSION AS A DRIVER FOR ECONOMIC GROWTH ENHANCEMENT IN ASEAN REGION: A COMPREHENSIVE LITERATURE REVIEW

Abdul Aziz Turaya , Nairobi , Asih Murwiati

1336 - 1344

DOI: 10.61990/ijamesc.v3i4.554
Statistics: 244 │ 226
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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

1345 - 1355

DOI: 10.61990/ijamesc.v3i4.572
Statistics: 643 │ 343
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THE EFFECT OF ECONOMIC GROWTH AND INEQUALITY ON POVERTY IN LAMPUNG PROVINCE IN 2015-2023

Syifa Asriyani Fauzia , Marselina , Dedy Yuliawan

1356 - 1365

DOI: 10.61990/ijamesc.v3i4.555
Statistics: 250 │ 224
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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

1366 - 1383

DOI: 10.61990/ijamesc.v3i4.569
Statistics: 331 │ 290
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THE EFFECT OF OPEN UNEMPLOYMENT AND EDUCATION ON POVERTY IN INDONESIA

Muhammad Zaky Anwar , Neli Aida , Arivina Ratih Yulihar Taher

1384 - 1393

DOI: 10.61990/ijamesc.v3i4.556
Statistics: 360 │ 501
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ANALYSIS OF THE INFLUENCE OF THE LOVE OF MONEY, LIFESTYLE AND USE OF SHOPEE PAYLATER ON STUDENTS' PERSONAL FINANCIAL MANAGEMENT

Yanti Susanti , Nesya Angelita

1394 - 1404

DOI: 10.61990/ijamesc.v3i4.573
Statistics: 442 │ 303
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REGIONAL POTENTIAL-BASED DEVELOPMENT PLANNING: A STUDY OF LOCATION QUOTIENT, SHIFT SHARE, AND KLASSEN TYPOLOGY IN TULANG BAWANG REGENCY

Etika Revolusi Nusantari

1405 - 1413

DOI: 10.61990/ijamesc.v3i4.558
Statistics: 246 │ 251
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APPLICATION OF MATERIAL FLOW COST ACCOUNTING AND GREEN ACCOUNTING TO ENVIRONMENTAL PERFORMANCE

Holiawati Holiawati , Erick Valentine , Suripto Suripto

1414 - 1422

DOI: 10.61990/ijamesc.v3i4.574
Statistics: 456 │ 233
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THE IMPACT OF MINIMUM WAGE, GRDP, INFLATION, AND EDUCATION ON UNEMPLOYMENT RATE IN LAMPUNG PROVINCE

I Dewa Gede Sukadwipa

1423 - 1433

DOI: 10.61990/ijamesc.v3i4.559
Statistics: 200 │ 202
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MANAGERIAL OWNERSHIP MODERATES MATERIAL FLOW COST ACCOUNTING AND RISK MANAGEMENT WITH FINANCIAL PERFORMANCE

Ika Susanti , Nofryanti , Holiawati

1434 - 1445

DOI: 10.61990/ijamesc.v3i4.570
Statistics: 443 │ 196
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COMPETITIVENESS ANALYSIS OF INDONESIAN COFFEE IN THE GERMANY AND JAPAN

I Nyoman Astawiguna , Ambya , Ida Budiarty

1446 - 1452

DOI: 10.61990/ijamesc.v3i4.560
Statistics: 363 │ 317
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COMPETITIVENESS AND CHALLENGES OF INDONESIAN CRUDE PALM OIL (CPO) EXPORTS TO THE EUROPEAN MARKET

Syahrudin , I Wayan Suparta

1453 - 1463

DOI: 10.61990/ijamesc.v3i4.561
Statistics: 573 │ 2415
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