Vol. 3 No. 5 (2025): October

View Vol. 3 No. 5 (2025): October

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)

Published: 2025-10-30

Author Origins : 6 Countries

96 4 2 1 1 1

Section: Articles

Open Access

Peer Reviewed

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

1476 - 1486

DOI: 10.61990/ijamesc.v3i5.498
Statistics: 452 │ 327
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THE EFFECT OF PRODUCT VARIATIONS AND CUSTOMER VALUES ON CUSTOMER SATISFACTION HANNAH CATALOG BANDAR LAMPUNG

Ardansyah , Muhammad Haykal Marlyn

1487 - 1496

DOI: 10.61990/ijamesc.v3i5.567
Statistics: 299 │ 274
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SHADOWY USER BEHAVIOR IN DIGITAL MARKETING: A MANAGEMENT-ORIENTED VIEW ON CYBER POLICY, CULTURAL INFLUENCE, AND ONLINE INTERACTION

Arifah Rachmawati , Meiliyah Ariani

1497 - 1513

DOI: 10.61990/ijamesc.v3i5.599
Statistics: 229 │ 258
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AUDIT QUALITY AND FINANCIAL HEALTH: A STUDY OF LEADING INDIAN BANKS

Vishal Patel , Kumar Aditya

1514 - 1523

DOI: 10.61990/ijamesc.v3i5.601
Statistics: 342 │ 290
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THE IMPACT OF INTEGRATION BETWEEN ACCOUNTING DISCLOSURE AND COMMERCIAL IDENTITY ON THE SUSTAINABILITY OF COMPETITIVE ADVANTAGE

Jasim Gshayyish Zwaid

1524 - 1538

DOI: 10.61990/ijamesc.v3i5.577
Statistics: 268 │ 197
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IMPLEMENTING DIGITALIZATION TO PROMOTE CIBULUH CULTURAL TOURISM VILLAGE

Firman Syah , Imam Syafganti

1539 - 1546

DOI: 10.61990/ijamesc.v3i5.596
Statistics: 221 │ 186
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ASSESSING VALUATION MODEL FORECASTING ACCURACY IN HEALTHCARE: A SIMULATED COMPARISON OF CAPM AND DDM

Wil Martens

1547 - 1558

DOI: 10.61990/ijamesc.v3i5.562
Statistics: 284 │ 202
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CORPORATE GOVERNANCE, FINANCIAL REPORTING QUALITY, AND FIRM PERFORMANCE: EVIDENCE FROM INDONESIA

Maria Natalia , Yunita Christy , Verani Carolina , Revaldo Farrel Witanto

1559 - 1567

DOI: 10.61990/ijamesc.v3i5.600
Statistics: 416 │ 267
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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

1568 - 1577

DOI: 10.61990/ijamesc.v3i5.598
Statistics: 586 │ 281
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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

1578 - 1592

DOI: 10.61990/ijamesc.v3i5.536
Statistics: 200 │ 235
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FACTORS INFLUENCING GOING-CONCERN AUDIT OPINIONS AND THEIR CONSEQUENCES: EVIDENCE FROM INDONESIAN LISTED FINANCIAL FIRMS

Afilia Damayanti , Munawar Muchlis , Roza Mulyadi

1593 - 1605

DOI: 10.61990/ijamesc.v3i5.578
Statistics: 213 │ 205
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MANAGEMENT ACCOUNTING SYSTEMS AND FIRM PERFORMANCE: THE MODERATING ROLE OF COMPETITIVE ADVANTAGE IN THE INDONESIAN CONSUMER GOODS INDUSTRY

Arzia Laksmita Putri , Hadri Mulya

1606 - 1615

DOI: 10.61990/ijamesc.v3i5.584
Statistics: 237 │ 186
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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

1616 - 1626

DOI: 10.61990/ijamesc.v3i5.611
Statistics: 247 │ 191
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THE INFLUENCE OF GREEN STRATEGY AND INTERNATIONAL OPERATIONS ON CARBON EMISSION DISCLOSURE WITH OWNERSHIP CONCENTRATION AS A MODERATION VARIABLE

Juna Sari Berutu , Holiawati , Nofryanti

1627 - 1640

DOI: 10.61990/ijamesc.v3i5.594
Statistics: 688 │ 252
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PRICING PRACTICES BY TRADITIONAL TRADERS IN SUDIMAMPIR MARKET

Hikmahwati

1641 - 1649

DOI: 10.61990/ijamesc.v3i5.585
Statistics: 226 │ 181
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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

1650 - 1659

DOI: 10.61990/ijamesc.v3i5.602
Statistics: 474 │ 230
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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

1660 - 1673

DOI: 10.61990/ijamesc.v3i5.595
Statistics: 535 │ 198
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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

1674 - 1684

DOI: 10.61990/ijamesc.v3i5.618
Statistics: 292 │ 309
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STAKEHOLDER PRESSURE MODERATES THE RELATIONSHIP BETWEEN GREEN INVESTMENT AND ENVIRONMENTAL MANAGEMENT SYSTEMS TO CARBON EMISSIONS DISCLOSURE

Muhamad Abdul Malik , Nofryanti , Holiawati

1685 - 1697

DOI: 10.61990/ijamesc.v3i5.613
Statistics: 606 │ 299
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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

1698 - 1708

DOI: 10.61990/ijamesc.v3i5.603
Statistics: 394 │ 237
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COMMUNICATION STYLE AND CONFLICT MANAGEMENT AT SMK SCIENCE TECHNOLOGY AND BUSINESS DEPOK

Sri Rejeki Sulistiyowati , Aminah Swarnawati

1709 - 1720

DOI: 10.61990/ijamesc.v3i5.625
Statistics: 223 │ 171
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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

1721 - 1732

DOI: 10.61990/ijamesc.v3i5.615
Statistics: 491 │ 273
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ENHANCING EMPLOYEE PRODUCTIVITY: THE ROLES OF STANDARD OPERATING PROCEDURES, JOB TRAINING, AND SOFT SKILLS

Indah Kusumawati , Ilma Darojat , Muh. Abdul Rosid

1733 - 1741

DOI: 10.61990/ijamesc.v3i5.593
Statistics: 347 │ 190
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ECONOMIC PRESSURE MODERATES CORPORATE GROWTH AND CORPORATE GOVERNANCE ON CARBON EMISSION DISCLOSURE

Rarasasi Ribka Redonoarsi , Nofryanti , Holiawati

1742 - 1755

DOI: 10.61990/ijamesc.v3i5.614
Statistics: 478 │ 192
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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

1756 - 1773

DOI: 10.61990/ijamesc.v3i5.591
Statistics: 315 │ 232
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THE MEDIATING ROLE OF FINANCIAL ATTITUDE IN LINKING FINANCIAL CAPABILITY AND DEBT DECISION AMONG INFORMAL WOMEN ENTREPRENEURS

Andini Ekasari , Meutia , Lia Uzliawati , Windu Mulyasari

1774 - 1791

DOI: 10.61990/ijamesc.v3i5.610
Statistics: 205 │ 201
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THE ROLE OF ESG IN MODERATING THE RELATIONSHIP OF FINANCIAL PERFORMANCE TO MARKET REACTIONS

Reni Sartika Dewi , Suripto , Holiawati

1792 - 1804

DOI: 10.61990/ijamesc.v3i5.622
Statistics: 450 │ 217
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EARNINGS MANAGEMENT IN THE CONSTRUCTION SECTOR: AN EMPIRICAL ANALYSIS OF INVESTMENT, DISTRESS, AND ASYMMETRY IN INDONESIA

Diki Zachariah , Haninun

1805 - 1817

DOI: 10.61990/ijamesc.v3i5.619
Statistics: 274 │ 252
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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

1818 - 1828

DOI: 10.61990/ijamesc.v3i5.604
Statistics: 359 │ 194
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BUSINESS RISK MODERATES GREEN ACCOUNTING AND INDEPENDENT BOARD OF COMMISSIONERS WITH FINANCIAL PERFORMANCE

Arum Wulandari , Holiawati , Nofryanti

1829 -1840

DOI: 10.61990/ijamesc.v3i5.617
Statistics: 512 │ 173
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FINANCIAL STATEMENT INTEGRITY IN THE CONSUMER NON CYCLICALS SECTOR: THE IMPACT OF FINANCIAL DISTRESS, EARNINGS MANAGEMENT, INSTITUTIONAL OWNERSHIP, AND BOARD INDEPENDENCE

Djenni Sasmita

1841 - 1854

DOI: 10.61990/ijamesc.v3i5.612
Statistics: 280 │ 218
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THE IMPACT OF WORKPLACE CONFLICT AND STRESS ON PERFORMANCE: EVIDENCE FROM INDONESIA

Ririn Uke Saraswati , Salsabila Sayyidina , Rosdiana

1855 - 1867

DOI: 10.61990/ijamesc.v3i5.621
Statistics: 322 │ 226
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THE CONTRIBUTION OF GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY, AND GREEN INTELLECTUAL CAPITAL TO EARNINGS QUALITY

Wahyudi Widodo , Nofryanti , Holiawati

1868 - 1880

DOI: 10.61990/ijamesc.v3i6.590
Statistics: 595 │ 172
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THE INFLUENCE OF OPEN UNEMPLOYMENT AND INFLATION ON THE GROWTH OF THE MIDDLE-CLASS POPULATION IN INDONESIA

I Wayan Suparta

1881 - 1892

DOI: 10.61990/ijamesc.v3i5.620
Statistics: 263 │ 201
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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

1893 - 1903

DOI: 10.61990/ijamesc.v3i5.605
Statistics: 368 │ 249
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