Vol. 4 No. 1 (2026): February

View Vol. 4 No. 1 (2026): February

This Issue has been available online since 28 February 2026 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 84 Authors from 4 countries (Kenya, Nigeria, Turkey, and Indonesia)

Published: 2026-02-28

Author Origins : 4 Countries

82 7 7 1

Section: Articles

Open Access

Peer Reviewed

GUARANTEES, FIRM SIZE AND FINANCIAL SUSTAINABILITY OF MICRO AND SMALL ENTERPRISES IN KENYA

Paul Ng’ang’a Macharia , Tobias Olweny , Cynthia Stella Waga , Jeff Arodi

1 - 16

DOI: 10.61990/ijamesc.v4i1.681
Statistics: 385 │ 133
- PDF
ESG, ASSET QUALITY, AND FINANCIAL PERFORMANCE: EVIDENCE FROM THE INDONESIAN MANUFACTURING SECTOR

Maria Natalia , Yuliana Gunawan , Imelda Yunita

17 - 24

DOI: 10.61990/ijamesc.v4i1.680
Statistics: 218 │ 200
- PDF
THE ROLE OF FINANCIAL INFORMATION SYSTEMS, INTERNAL AUDIT, AND INVESTIGATIVE AUDIT IN ENHANCING PUBLIC SECTOR FINANCIAL ACCOUNTABILITY: SYSTEMATIC LITERATURE REVIEW

Nurul Azizah Tamang , Arifuddin , Syarifuddin

25 - 41

DOI: 10.61990/ijamesc.v4i1.690
Statistics: 327 │ 176
- PDF
CORPORATE SOCIAL RESPONSIBILITY PRACTICES IN MSMES: BUSINESS OWNERS’ PERSPECTIVES THROUGH A PHENOMENOLOGICAL APPROACH

Muhammad , Lilik Purwanti , San Rudiyanto

42 - 53

DOI: 10.61990/ijamesc.v4i1.695
Statistics: 118 │ 163
- PDF
STRATEGIC BUSINESS SYNERGY IN HEALTH SERVICES: ANALYSIS OF THE DEVELOPMENT OF GF RANCABOLANG (GF RCB) PHARMACY AND DOCTOR CLINIC

Fajar Maully Pratama , Yenny Maya Dora

54 - 65

DOI: 10.61990/ijamesc.v4i1.687
Statistics: 190 │ 147
- PDF
LEVERAGING PRODUCT INNOVATION AND DIGITAL PROMOTION: A STRATEGY FOR SALES GROWTH IN THE MY KLAMBI FASHION BRAND

Nanda Nugraha , Defrizal Defrizal

66 - 79

DOI: 10.61990/ijamesc.v4i1.707
Statistics: 268 │ 162
- PDF
EXTENT OF AVAILABILITY AND UTILIZATION OF FINANCIAL RESOURCES IN THE ADMINISTRATION OF INTERNAL EXAMINATIONS IN PUBLIC SECONDARY SCHOOLS IN EBONYI STATE NIGERIA

Peter O. Nwafukwa , Anigbo B. Ifeyinwa , Odeh N. Bernadette , Uchewa I. Ifeoma , John Michael Nwankwo , Ogbu Joy Anulika , Christian O. Aleke

80 - 90

DOI: 10.61990/ijamesc.v4i1.632
Statistics: 137 │ 146
- PDF
THE INFLUENCE OF COACHING STRATEGIES, MOTIVATION, AND COMMUNICATION OF COACHES ON THE PRODUCTIVITY OF SMALL STAR BASKETBALL CLUB ATHLETES

Jesica Febiananta , Defrizal Defrizal

91 - 102

DOI: 10.61990/ijamesc.v4i1.709
Statistics: 169 │ 215
- PDF
HUMAN RESOURCE MANAGEMENT IN ENHANCING EMPLOYEE WORK COMMITMENT AT THE FACULTY OF HEALTH SCIENCES MUHAMMADIYAH UNIVERSITY OF TANGERANG

Fauzan Hakim , Hengki Nurhuda

103 - 117

DOI: 10.61990/ijamesc.v4i1.710
Statistics: 284 │ 335
- PDF
EMPOWERING HIGHER EDUCATION: INSTITUTIONAL PERFORMANCE AS A KEY FACTOR

Nur Hayati , Dani Sopian , Arief Yanto Rukmana

118 - 132

DOI: 10.61990/ijamesc.v4i1.713
Statistics: 216 │ 141
- PDF
CAPITAL STRUCTURE DETERMINANTS AN EMPIRICAL INVESTIGATION OF INDONESIAN MANUFACTURING COMPANIES

Nana Umdiana , Kodriyah

133 - 148

DOI: 10.61990/ijamesc.v4i1.689
Statistics: 195 │ 146
- PDF
THE EFFECTS OF WORKLOAD, WORK ENVIRONMENT, AND JOB STRESS ON EMPLOYEE PERFORMANCE

Burhanudin , Muhammad Febrian Catur HY.

149 - 162

DOI: 10.61990/ijamesc.v4i1.693
Statistics: 230 │ 186
- PDF
THE INFLUENCE OF PRODUCTS, PRICES, PROMOTIONS, AND PLACES ON PURCHASE DECISIONS AT PANGLONG SAKAI SAMBAYAN IN BRANTI RAYA SOUTH LAMPUNG

Muhammad Amar Qusay , Ni Putu Widhia Rahayu

163 - 175

DOI: 10.61990/ijamesc.v4i1.718
Statistics: 176 │ 158
- PDF
THE ROLE OF COMPANY SIZE IN MODERATING THE EFFECT OF AUDIT TENURE, PROFITABILITY, COMPANY RISK AND COMPANY COMPLEXITY ON AUDIT FEES WITH AUDIT QUALITY AS A MEDIATOR

Mohamad Zulman Hakim , Siti Nurhayati , Novita Dwi Safitri , Dini Ramadhanty , Nur Mala

176 - 191

DOI: 10.61990/ijamesc.v4i1.715
Statistics: 268 │ 267
- PDF
HOTEL ACCOUNTING STAFF'S PERCEPTION OF THE CHALLENGES OF PREPARING FINANCIAL STATEMENTS: A QUALITATIVE STUDY

Tahlis Farida Novianti , Arifuddin , Syarifuddin

192 - 205

DOI: 10.61990/ijamesc.v4i1.705
Statistics: 250 │ 162
- PDF
DIGITAL-BASED SUSTAINABLE MANAGEMENT TRANSFORMATION IN IMPROVING LEARNING SYSTEM AT STATE JUNIOR HIGH SCHOOL 1 INDRALAYA SELATAN

Reni Januarti , Zulkifli Sultan

206 - 215

DOI: 10.61990/ijamesc.v4i1.712
Statistics: 195 │ 137
- PDF
ANALYSIS OF HOTEL EMPLOYEES' UNDERSTANDING OF SIA USED IN DAILY OPERATIONS

Mursandi , Arifuddin , Syarifuddin

216 - 229

DOI: 10.61990/ijamesc.v4i1.704
Statistics: 179 │ 132
- PDF
ACCOUNTING INFORMATION VALUE RELEVANCE, FINANCIAL DISTRESS, AND STOCK PRICE BEHAVIOR: EMPIRICAL EVIDENCE FROM INDONESIAN LISTED BANKS

Resvi Noprianti , Holiawati , Ani Kusumaningsih

230 - 242

DOI: 10.61990/ijamesc.v4i1.717
Statistics: 555 │ 170
- PDF
ANALYSIS OF ACCOUNTING INFORMATION SYSTEMS AND CHANGE MANAGEMENT IN BUSINESS ACTIVITIES IN THE DIGITALIZATION ERA

Syarifuddin , Arifuddin , Qathrunnnada Atikah Hamka

243 - 251

DOI: 10.61990/ijamesc.v4i1.703
Statistics: 241 │ 162
- PDF
FRAUD HEPTAGON MODEL TO DETECT FINANCIAL REPORTING FRAUD IN THE INDONESIAN BASIC MATERIALS SECTOR

Siti Nursiah , Mohamad Zulman Hakim , Galuh Putri Maharani , Anindya Ramadhani , Renita Yulian

252 - 270

DOI: 10.61990/ijamesc.v4i1.714
Statistics: 222 │ 167
- PDF
THE EFFECT OF ECONOMIC VALUE ADDED, AND MARKET VALUE ADDED ON STOCK RETURNS WITH DIVIDEND POLICY AS A MODERATION VARIABLE

Aditya Rizkia Dwi Saputra , Sugiyanto , Holiawati

271 - 290

DOI: 10.61990/ijamesc.v4i1.719
Statistics: 416 │ 154
- PDF
FINANCIAL DISTRESS DETERMINANTS IN INFRASTRUCTURE FIRMS: THE ROLES OF AUDIT COMMITTEES, FINANCIAL INDICATORS, AND OWNERSHIP STRUCTURE WITH PROFITABILITY AND FIRM VALUE EFFECTS

Mohamad Zulman Hakim , Fakhra Aura Febriawanto , Anggun Ardianih , Mulyanti , Alya Fakhirah Mashuri

292 - 310

DOI: 10.61990/ijamesc.v4i1.716
Statistics: 326 │ 166
- PDF
DETERMINANTS OF STOCK PRICES: CAPITAL STRUCTURE, PROFITABILITY, AND SALES GROWTH

Deden Tarmidi , Hendro Paulus , Apollo Daito , Nurul Hidayah , Muhyarsyah

311 - 325

DOI: 10.61990/ijamesc.v4i1.736
Statistics: 417 │ 118
- PDF
THE EFFECT OF THIN CAPITALIZATION AND TUNNELING INCENTIVES ON TAX AVOIDANCE THROUGH TRANSFER PRICING PRACTICES

Metta Ciptaningtyas , Lin Oktris

326 - 342

DOI: 10.61990/ijamesc.v4i1.737
Statistics: 225 │ 111
- PDF
AN ANALYSIS OF TAX COMPLIANCE AMONG MSMES IN BEKASI CITY BASED ON THE THEORY OF PLANNED BEHAVIOR

Nancy Neorita Siagian , Lin Oktris

343 - 357

DOI: 10.61990/ijamesc.v4i1.738
Statistics: 129 │ 111
- PDF
DETERMINANTS OF CORPORATE SUSTAINABILITY DISCLOSURE: EVIDENCE FROM ESG BOARD

Linda Ayu Wulandari , Hendro Paulus , Nita Erviana , Deden Tarmidi , Diah Iskandar

358 - 377

DOI: 10.61990/ijamesc.v4i1.740
Statistics: 276 │ 97
- PDF
BOARD CHARACTERISTICS AND OPERATIONAL EFFICIENCY OF WATER AND SANITATION COMPANIES IN MOUNT KENYA REGION

Mugambi Joyce Wanjiru , Douglas Rosana , Tumaini Mwikamba

378 - 395

DOI: 10.61990/ijamesc.v4i1.764
Statistics: 494 │ 63
- PDF
DEVELOPMENT OF DYNAMIC CAPABILITY AS A STRATEGY TO IMPROVE ORGANIZATIONAL ECONOMIC PERFORMANCE IN THE ERA OF DIGITAL DISRUPTION

Susan Kristinawati , Gofur Ahmad , M. Irfan Tarmizi , Yatimin

396 - 407

DOI: 10.61990/ijamesc.v4i1.742
Statistics: 304 │ 85
- PDF
THE EFFECT OF SELF-EFFICACY AND CAREER GOAL ORIENTATION ON STUDENTS' DIGITAL COMPETENCY DEVELOPMENT INTENTIONS: A CROSS-DISCIPLINARY STUDY

Abdul Jamil , Luqman Hakim , Muhammad Yusuf , Irpan Hidayat Hasibuan , Joko Sarono

408 - 422

DOI: 10.61990/ijamesc.v4i1.763
Statistics: 211 │ 107
- PDF
THE INDONESIA-TURKEY FOREIGN TRADE

Selminaz Adıgüzel , Eko Fajar

423 - 447

DOI: 10.61990/ijamesc.v4i1.744
Statistics: 204 │ 51
- PDF