Vol. 3 No. 5 (2025): October

Published: 2025-10-30

This Issue has been available online since 30 October 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 6 countries (Ghana, India, Iraq, Taiwan, Iran, and Indonesia)

Articles
BANK-SPECIFIC AND MACROECONOMIC DETERMINANTS OF NON-PERFORMING LOANS (NPLS) IN GHANA: THE CASE OF LISTED BANKS ON THE GHANA STOCK EXCHANGE
Daniel Amoah, Doris Boakye, Desmond Ofori, Adwoa Agyeiwaah Ampomah-Britwum
PDF
358 248 Page 1476 - 1486
THE EFFECT OF PRODUCT VARIATIONS AND CUSTOMER VALUES ON CUSTOMER SATISFACTION HANNAH CATALOG BANDAR LAMPUNG
Ardansyah, Muhammad Haykal Marlyn
PDF
234 191 Page 1487 - 1496
SHADOWY USER BEHAVIOR IN DIGITAL MARKETING: A MANAGEMENT-ORIENTED VIEW ON CYBER POLICY, CULTURAL INFLUENCE, AND ONLINE INTERACTION
Arifah Rachmawati, Meiliyah Ariani
PDF
182 171 Page 1497 - 1513
AUDIT QUALITY AND FINANCIAL HEALTH: A STUDY OF LEADING INDIAN BANKS
Vishal Patel, Kumar Aditya
PDF
273 199 Page 1514 - 1523
THE IMPACT OF INTEGRATION BETWEEN ACCOUNTING DISCLOSURE AND COMMERCIAL IDENTITY ON THE SUSTAINABILITY OF COMPETITIVE ADVANTAGE
Jasim Gshayyish Zwaid
PDF
177 145 Page 1524 - 1538
IMPLEMENTING DIGITALIZATION TO PROMOTE CIBULUH CULTURAL TOURISM VILLAGE
Firman Syah, Imam Syafganti
PDF
174 111 Page 1539 - 1546
ASSESSING VALUATION MODEL FORECASTING ACCURACY IN HEALTHCARE: A SIMULATED COMPARISON OF CAPM AND DDM
Wil Martens
PDF
217 139 Page 1547 - 1558
CORPORATE GOVERNANCE, FINANCIAL REPORTING QUALITY, AND FIRM PERFORMANCE: EVIDENCE FROM INDONESIA
Maria Natalia, Yunita Christy, Verani Carolina, Revaldo Farrel Witanto
PDF
312 191 Page 1559 - 1567
TOWARD A NEW PARADIGM OF ORGANIZATIONAL STRUCTURES IN THE AGE OF ARTIFICIAL INTELLIGENCE: A COMPARATIVE THEORETICAL STUDY
Masoud Lajevardi, Mega Arum, Yanti Susanti, Dwi Saleha, Eko Sudarmanto
PDF
392 183 Page 1568 - 1577
PUBLIC SECTOR ACCOUNTING CYCLE: PROCUREMENT OF GOODS/SERVICES IN THE GOODS/SERVICES PROCUREMENT WORK UNIT GARUT REGENCY
Nunik Lestari Dewi, Vinny Stephanie Hidayat, Nindy Tanison
PDF
160 144 Page 1578 - 1592
FACTORS INFLUENCING GOING-CONCERN AUDIT OPINIONS AND THEIR CONSEQUENCES: EVIDENCE FROM INDONESIAN LISTED FINANCIAL FIRMS
Afilia Damayanti, Munawar Muchlis, Roza Mulyadi
PDF
165 138 Page 1593 - 1605
MANAGEMENT ACCOUNTING SYSTEMS AND FIRM PERFORMANCE: THE MODERATING ROLE OF COMPETITIVE ADVANTAGE IN THE INDONESIAN CONSUMER GOODS INDUSTRY
Arzia Laksmita Putri, Hadri Mulya
PDF
167 94 Page 1606 - 1615
SUSTAINING TRADITIONAL MARKETS IN THE DIGITAL ERA: THE ROLE OF TECHNOLOGY IN MODERATING MARKETPLACE AND CONSUMER BEHAVIOR IMPACTS IN RURAL INDONESIA
Verliani Dasmaran, Novelia Kiki Permata Sari, Sevi Maulana Safar
PDF
194 114 Page 1616 - 1626
THE INFLUENCE OF GREEN STRATEGY AND INTERNATIONAL OPERATIONS ON CARBON EMISSION DISCLOSURE WITH OWNERSHIP CONCENTRATION AS A MODERATION VARIABLE
Juna Sari Berutu, Holiawati, Nofryanti
PDF
442 174 Page 1627 - 1640
PRICING PRACTICES BY TRADITIONAL TRADERS IN SUDIMAMPIR MARKET
Hikmahwati
PDF
172 94 Page 1641 - 1649
LEVERAGE, INSTITUTIONAL OWNERSHIP, AND FIRM SIZE ON TAX AVOIDANCE: PROFITABILITY AS A MEDIATING VARIABLE
Nur Fitria Sani, Ranidhan Putri, Selica Vianes, Mohamad Zulman Hakim, Ahmad Jayanih, Ahmad Zaki Mubarok
PDF
362 161 Page 1650 - 1659
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND SYSTEMATIC RISK ON EARNINGS RESPONSE COEFFICIENT WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE
Diki Ibrahim, Nofryanti, Holiawati
PDF
394 142 Page 1660 - 1673
ANALYSIS OF THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL, LEVERAGE RATIO AND PROFIT QUALITY ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATOR
Eko Supriyanto, Joko Setiawan, Tris Sudarto
PDF
251 232 Page 1674 - 1684
STAKEHOLDER PRESSURE MODERATES THE RELATIONSHIP BETWEEN GREEN INVESTMENT AND ENVIRONMENTAL MANAGEMENT SYSTEMS TO CARBON EMISSIONS DISCLOSURE
Muhamad Abdul Malik, Nofryanti, Holiawati
PDF
454 196 Page 1685 - 1697
COMPANY SIZE MODERATING DETERMINANT TAX MANAGEMENT IN TECHNOLOGY SECTOR COMPANIES INDONESIA
Metri Mariana, Mila Afifah, Mohamad Zulman Hakim, Januar Eky Pambudi, Indra Gunawan Siregar, Reni Anggraeni
PDF
277 152 Page 1698 - 1708
COMMUNICATION STYLE AND CONFLICT MANAGEMENT AT SMK SCIENCE TECHNOLOGY AND BUSINESS DEPOK
Sri Rejeki Sulistiyowati, Aminah Swarnawati
PDF
186 117 Page 1709 - 1720
THE EFFECT OF THE RELEVANCE OF THE VALUE OF ACCOUNTING INFORMATION AND GOOD CORPORATE GOVERNANCE ON STOCK PRICES WITH COMPANY SIZE AS A MODERATION VARIABLE
Nurul Ulfa, Holiawati, Nofryanti
PDF
406 184 Page 1721 - 1732
ENHANCING EMPLOYEE PRODUCTIVITY: THE ROLES OF STANDARD OPERATING PROCEDURES, JOB TRAINING, AND SOFT SKILLS
Indah Kusumawati, Ilma Darojat, Muh. Abdul Rosid
PDF
274 121 Page 1733 - 1741
ECONOMIC PRESSURE MODERATES CORPORATE GROWTH AND CORPORATE GOVERNANCE ON CARBON EMISSION DISCLOSURE
Rarasasi Ribka Redonoarsi, Nofryanti, Holiawati
PDF
369 128 Page 1742 - 1755
THE IMPACT OF BUSINESS PROCESS MODELING AND NOTATION (BPMN) ON ACCOUNTING INFORMATION SYSTEM DESIGN: A CASE STUDY OF AN INDONESIAN VILLAGE-OWNED ENTERPRISE
Nabilla Lailatuz Zaidah, Nur Indah Riwajanti, Nurafni Eltivia
PDF
202 150 Page 1756 - 1773
THE MEDIATING ROLE OF FINANCIAL ATTITUDE IN LINKING FINANCIAL CAPABILITY AND DEBT DECISION AMONG INFORMAL WOMEN ENTREPRENEURS
Andini Ekasari, Meutia, Lia Uzliawati, Windu Mulyasari
PDF
166 140 Page 1774 - 1791
THE ROLE OF ESG IN MODERATING THE RELATIONSHIP OF FINANCIAL PERFORMANCE TO MARKET REACTIONS
Reni Sartika Dewi, Suripto, Holiawati
PDF
329 126 Page 1792 - 1804
EARNINGS MANAGEMENT IN THE CONSTRUCTION SECTOR: AN EMPIRICAL ANALYSIS OF INVESTMENT, DISTRESS, AND ASYMMETRY IN INDONESIA
Diki Zachariah, Haninun
PDF
198 168 Page 1805 - 1817
THE NEXUS OF LEVERAGE, PROFITABILITY, AND FIRM SIZE ON TAX PLANNING: IS IT MODERATED BY INSTITUTIONAL OWNERSHIP?
Zab Ass'ad Ibrahim, Hari Sulistyo Wibowo, Muhammad Fachry Fahreza, Mohamad Zulman Hakim, Triana Zuhrotun Aulia, Imas Kismanah
PDF
253 123 Page 1818 - 1828
BUSINESS RISK MODERATES GREEN ACCOUNTING AND INDEPENDENT BOARD OF COMMISSIONERS WITH FINANCIAL PERFORMANCE
Arum Wulandari, Holiawati, Nofryanti
PDF
350 115 Page 1829 -1840
FINANCIAL STATEMENT INTEGRITY IN THE CONSUMER NON CYCLICALS SECTOR: THE IMPACT OF FINANCIAL DISTRESS, EARNINGS MANAGEMENT, INSTITUTIONAL OWNERSHIP, AND BOARD INDEPENDENCE
Djenni Sasmita
PDF
182 126 Page 1841 - 1854
THE IMPACT OF WORKPLACE CONFLICT AND STRESS ON PERFORMANCE: EVIDENCE FROM INDONESIA
Ririn Uke Saraswati, Salsabila Sayyidina, Rosdiana
PDF
248 147 Page 1855 - 1867
THE CONTRIBUTION OF GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY, AND GREEN INTELLECTUAL CAPITAL TO EARNINGS QUALITY
Wahyudi Widodo, Nofryanti, Holiawati
PDF
384 116 Page 1868 - 1880
THE INFLUENCE OF OPEN UNEMPLOYMENT AND INFLATION ON THE GROWTH OF THE MIDDLE-CLASS POPULATION IN INDONESIA
I Wayan Suparta
PDF
201 120 Page 1881 - 1892
PROFITABILITY MEDIATES THE INFLUENCE OF LEVERAGE, LIQUIDITY AND COMPANY SIZE ON TAX AGGRESSIVENESS
Silvi Fadillah, Lady Andriani, Lady Andriani, Mohamad Zulman Hakim, Dewi Rachmania, Samino Hendrianto
PDF
211 143 Page 1893 - 1903