Vol. 3 No. 6 (2025): December

View Vol. 3 No. 6 (2025): December

This Issue has been available online since 30 December 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 111 Authors from 6 countries (Kenya, India, Iraq, Sri Lanka, Nigeria, and Indonesia)

Published: 2025-12-30

Author Origins : 6 Countries

91 7 6 3 2 1

Section: Articles

Open Access

Peer Reviewed

MEDIATING ROLE OF BRAND LOVE ON THE EFFECT OF CUSTOMER RELATIONSHIP MANAGEMENT INNOVATION ON TOURIST REVISIT INTENTION

Ni Putu Ayu Trefi Cahaya Wati , Wayan Ardani , I Gusti Ayu Diah Werdhi Srikandi WS , Anak Agung Elik Astari

1904 - 1918

DOI: 10.61990/ijamesc.v3i6.628
Statistics: 294 │ 242
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SHORT-TERM DEBT, PROFITABILITY AND STOCK MARKET VOLATILITY AT THE NAIROBI SECURITIES EXCHANGE, KENYA

Vivyanne Omira , Isaac Linus Ochieng , Gordon Opuodho

1919 - 1931

DOI: 10.61990/ijamesc.v3i6.616
Statistics: 321 │ 221
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DIVIDEND PAYOUT, LEVERAGE AND EQUITY MARKET VOLATILITY AMONG FIRMS LISTED AT THE NAIROBI SECURITIES EXCHANGE, KENYA

Justin Orang’i Ombui , Gordon Opuodho , Isaac Linus Ochieng

1932 - 1940

DOI: 10.61990/ijamesc.v3i6.626
Statistics: 240 │ 183
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CAPITAL MARKET REACTION TO INVESTOR SENTIMENT ON SOCIAL MEDIA: SYSTEMATIC LITERATURE REVIEW

A. Anggi Reskiamalia , Muh Silmi Kaffa Yusuf , Syarifuddin , Darmawati

1941 - 1954

DOI: 10.61990/ijamesc.v3i6.644
Statistics: 444 │ 233
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EXTENDED PRODUCER RESPONSIBILITY FOR PLASTIC WASTE: A STRATEGIC MANAGEMENT ACCOUNTING PERSPECTIVE IN INDONESIA

Aliya Dimarizkya , Dita Hikmawaty Oktavia Ningrum , Yanuar Ramadhan

1955 - 1972

DOI: 10.61990/ijamesc.v3i6.647
Statistics: 648 │ 264
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MANAGEMENT EFFICIENCY AND FINANCIAL OUTCOMES IN PRIVATE SECTOR BANKS: AN EMPIRICAL STUDY

Anmol Kumari , Anup Kumar Roy

1973 - 1983

DOI: 10.61990/ijamesc.v3i6.635
Statistics: 316 │ 156
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THE EFFECTIVENESS OF CONTEXTUAL TEACHING AND LEARNING (CTL) IN EDUCATION: A SYSTEMATIC LITERATURE REVIEW AND META-ANALYSIS

Basuki , Sholeh Hidayat , Cecep Anwar Hadi Firdos Santosa

1984 - 2003

DOI: 10.61990/ijamesc.v3i6.658
Statistics: 726 │ 360
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THE EFFECT OF AUDIT OPINION ON MARKET REACTION: GRC AS MODERATOR

I Kadek Jonh Stiawan

2004 - 2015

DOI: 10.61990/ijamesc.v3i6.629
Statistics: 236 │ 169
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THE EFFECT OF ENVIRONMENT, SOCIAL AND GOVERNANCE ON FIRM VALUE WITH FIRM SIZE AS A MODERATING VARIABLE

Maria Gratia Kolo , Muslichah Muslichah

2016 - 2027

DOI: 10.61990/ijamesc.v3i6.630
Statistics: 294 │ 194
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ARTIFICIAL INTELLIGENCE, TECHNOLOGY INFRASTRUCTURE AND TAX EVASION IN EMERGING ECONOMY

Muyiwa Emmanuel Dagunduro , Gbenga Ayodele Falana , Oluyinka Isaiah Oluwagbade , Niyi Solomon Awotomilusi , Akinyemi Wumi Ogunleye , Muideen Adeseye Awodiran , Adebola Abass Jabar

2028 - 2042

DOI: 10.61990/ijamesc.v3i6.631
Statistics: 296 │ 206
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FINANCIAL STABILITY MODEL THROUGH EFFICIENCY, PROFITABILITY AND FINANCIAL TECHNOLOGY

Asbi Amin , Buyung Romadhoni , Wahyuni Wahyuni

2043 - 2054

DOI: 10.61990/ijamesc.v3i6.659
Statistics: 190 │ 147
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ANALYSIS OF VILLAGE DEVELOPMENT IN PESISIR BARAT REGENCY USING THE SCALOGRAM APPROACH, CENTRALIZATION INDEX, AND TOPSIS METHOD

Royiv Agmadeni , I Wayan Suparta , Arivina Ratih Yulihar Taher

2055 - 2068

DOI: 10.61990/ijamesc.v3i6.640
Statistics: 312 │ 239
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TRANSPARENCY AND FINANCIAL PERFORMANCE IN VILLAGE GOVERNANCE: A RATIO-BASED EVALUATION APPROACH

Hikmahwati , Mursidah , Rizky Amelia

2069 - 2084

DOI: 10.61990/ijamesc.v3i6.634
Statistics: 193 │ 141
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AN ANALYSIS OF THE IMPACT OF AI ON LEADERSHIP MANAGEMENT AND DECISION-MAKING PROCESSES

Irfan Maulana , Harlis Setiyowati

2085 - 2094

DOI: 10.61990/ijamesc.v3i6.641
Statistics: 483 │ 370
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THE ALGORITHMIC AUDITOR: ASSESSING THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ASSURANCE AND EVOLUTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

K.G.Dhammika B. Katupulle , B.A.N.Krishantha , C.G.Kothalawala , Indah Permata Dewi , Eko Sudarmanto

2095 - 2105

DOI: 10.61990/ijamesc.v3i6.639
Statistics: 602 │ 307
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TRACING THE EVOLUTION OF SUSTAINABILITY ACCOUNTING: A SYSTEMATIC LITERATURE REVIEW

Setianingsih , Ika Hardila , Rika Norarita , Dian Widiyati

2106 - 2121

DOI: 10.61990/ijamesc.v3i6.651
Statistics: 237 │ 156
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ACCOUNTING RISKS AND THEIR IMPACT ON BUSINESS SUSTAINABILITY AMID GEOPOLITICAL UNCERTAINTY IN THE MIDDLE EAST: AN ANALYTICAL CONCEPTUAL STUDY

Hamza N. Aljumaili , Eko Sudarmanto , Hikmahwati , Hesty Erviani Zulaecha

2122 - 2131

DOI: 10.61990/ijamesc.v3i6.638
Statistics: 261 │ 153
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UTILIZATION OF DIGITALIZATION AND INNOVATION FOR THE DEVELOPMENT OF MSMES IN THE DIGITAL ERA

Diwayana Putri Nasution , Muetia Handayani , Cut Yunina Eriva , Devi Mulia Sari , Mislinawati , Mutia Arfiani , Ardian Ardian , Muhammad Abthahi

2132 - 2143

DOI: 10.61990/ijamesc.v3i6.649
Statistics: 245 │ 173
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ANALYSIS OF THE DETERMINANTS OF ENTREPRENEURIAL INTENTION OF ACCOUNTING STUDENTS USING THE THEORY OF PLANNED BEHAVIOR APPROACH

Rizki Ramadhan , Lilik Purwanti , Diwayana Putri Nasution , Alya Putri

2144 - 2155

DOI: 10.61990/ijamesc.v3i6.636
Statistics: 1598 │ 153
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ECONOMIC AND SOCIAL INFLUENCE ON HOUSEHOLD PRODUCERS IN LAMPUNG PROVINCE IN 2024

Etika Revolusi Nusantari , I Wayan Suparta , Asih Murwiati

2156 - 2168

DOI: 10.61990/ijamesc.v3i6.642
Statistics: 257 │ 145
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ANALYSIS OF CONSUMER BEHAVIOR TOWARDS DIGITAL TECHNOLOGY IN UMRAH RELIGIOUS ECOTOURISM PACKAGES

Sayid Abas , Choirul Hamidah , Asis Riat Winanto

2169 - 2182

DOI: 10.61990/ijamesc.v3i6.637
Statistics: 287 │ 200
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WHEN RITUAL MEETS ACCOUNTING: EXPLORING THE MEANING OF COST ACCOUNTABILITY IN MANGGARAI'S KENDURI CEREMONY

Nuraini Ismail , Lilik Purwanti

2183 - 2191

DOI: 10.61990/ijamesc.v3i6.643
Statistics: 163 │ 123
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THE EFFECT OF CAPITAL INTENSITY AND GREEN ACCOUNTING ON TAX AVOIDANCE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATOR

Sitti Khadija , Iin Rosini , Dian Widiyati

2192 - 2206

DOI: 10.61990/ijamesc.v3i6.648
Statistics: 307 │ 182
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THE INTERPLAY OF ESG, ENTERPRISE RISK MANAGEMENT AND CORPORATE REPUTATION IN ENHANCING FIRM VALUE: A SYSTEMATIC LITERATURE REVIEW

Disya Yuke Farhana , Sri Rahayu , Wirmie Eka Putra

2207 - 2218

DOI: 10.61990/ijamesc.v3i6.657
Statistics: 417 │ 198
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THE POLITICAL ECONOMY OF TRANSFER PRICING: ITS CONTRIBUTION TO TAX AVOIDANCE AND WEALTH RETENTIVENESS

Poniman , Lilik Purwanti

2119 - 2129

DOI: 10.61990/ijamesc.v3i6.686
Statistics: 171 │ 136
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FROM DIGITALIZATION TO INTELLIGENCE: MAPPING AI FORECASTING READINESS OF MSMES IN GREATER JAKARTA

Hani Fitria Rahmani , Ratih Pratiwi , Eka Merdekawati , Aulia Hidayati , Mela Nurdialy

2130 - 2138

DOI: 10.61990/ijamesc.v3i6.677
Statistics: 156 │ 157
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THE CRYPTO-EQUITY NEXUS: A ROLLING LINEAR REGRESSION ANALYSIS OF BITCOIN’S PREDICTIVE POWER ON MICROSTRATEGY AND BLACKROCK

Andreas Widjaja , Benny Budiawan Tjandrasa , Andrew Sebastian Lehman

2139 - 2157

DOI: 10.61990/ijamesc.v3i6.652
Statistics: 1055 │ 368
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LEVERAGING DIGITAL INNOVATION FOR SUSTAINABLE PROCUREMENT PERFORMANCE: A CASE STUDY OF SOUTH SUMATRA’S PROCUREMENT OFFICE

Tatan Mayandripan , Endi Rekarti

2158 - 2167

DOI: 10.61990/ijamesc.v3i6.678
Statistics: 379 │ 174
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THE LEGALITY OF THE EXISTENCE OF POLICE DETENTION CENTERS IN THE REPUBLIC OF INDONESIA THAT ARE NOT UNDER THE DIRECTORATE GENERAL OF CORRECTIONS

Abdul Kadir , Byrant Jibrilla Hamara

2168 - 2180

DOI: 10.61990/ijamesc.v3i6.688
Statistics: 151 │ 138
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THE EFFECT OF GREEN ACCOUNTING AND MATERIAL FLOW COST ACCOUNTING ON CORPORATE SUSTAINABILITY: THE MODERATING ROLE OF GOOD CORPORATE GOVERNANCE

Aqdiah , Suripto , Ani Kusumaningsih

2181 - 2196

DOI: 10.61990/ijamesc.v3i6.650
Statistics: 355 │ 175
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TAX SANCTIONS AND VEHICLE TAXPAYER COMPLIANCE: THE MODERATING ROLE OF TAX SOCIALIZATION

Fajar Muamar Fanani , Selfiani Selfiani

2197 - 2207

DOI: 10.61990/ijamesc.v3i6.684
Statistics: 186 │ 313
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DIGITAL BUSINESS LITERACY AND PRODUCT INNOVATION AS DRIVERS OF MSME SUSTAINABILITY: THE MODERATING ROLE OF DIGITAL MARKETING

Enjat Sudrajat , Verliani Dasmaran

2208 - 2220

DOI: 10.61990/ijamesc.v3i6.685
Statistics: 387 │ 152
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THE EFFECTIVENESS OF THE IMPLEMENTATION OF THE E-FILING SYSTEM IN TAX SERVICES AT TAX ADVISORY PARTNER

Nurazizah , Syarifuddin , Arifuddin

2221 - 2229

DOI: 10.61990/ijamesc.v3i6.691
Statistics: 184 │ 118
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ECONOMIC GROWTH, REGIONAL SIZE, AND LOCAL REVENUE: ANALYZING THEIR IMPACT ON FINANCIAL PERFORMANCE OF LOCAL GOVERNMENTS IN INDONESIA

Adi Wijaya , Khairudin

2230 - 2241

DOI: 10.61990/ijamesc.v3i6.655
Statistics: 232 │ 147
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BALANCED SCORECARD IMPLEMENTATION AND BUDGET PERFORMANCE: THE MODERATING ROLE OF ORGANIZATIONAL CULTURE

Anastasia Yuanita Florenthe Lacaden , Selfiani Selfiani

2242 - 2252

DOI: 10.61990/ijamesc.v3i6.682
Statistics: 253 │ 166
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