Vol. 4 No. 1 (2026): February

Published: 2026-02-28

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 109 Authors from 4 countries (Kenya, Tunisia, Nigeria, and Indonesia)

Articles
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
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160 61 Page 1 - 16
ESG, ASSET QUALITY, AND FINANCIAL PERFORMANCE: EVIDENCE FROM THE INDONESIAN MANUFACTURING SECTOR
Maria Natalia, Yuliana Gunawan, Imelda Yunita
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142 72 Page 17 - 24
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
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109 57 Page 25 - 41
CORPORATE SOCIAL RESPONSIBILITY PRACTICES IN MSMES: BUSINESS OWNERS’ PERSPECTIVES THROUGH A PHENOMENOLOGICAL APPROACH
Muhammad, Lilik Purwanti, San Rudiyanto
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66 51 Page 42 - 53
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
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86 54 Page 54 - 65
LEVERAGING PRODUCT INNOVATION AND DIGITAL PROMOTION: A STRATEGY FOR SALES GROWTH IN THE MY KLAMBI FASHION BRAND
Nanda Nugraha, Defrizal Defrizal
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99 65 Page 66 - 79
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
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59 41 Page 80 - 90
THE INFLUENCE OF COACHING STRATEGIES, MOTIVATION, AND COMMUNICATION OF COACHES ON THE PRODUCTIVITY OF SMALL STAR BASKETBALL CLUB ATHLETES
Jesica Febiananta, Defrizal Defrizal
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102 51 Page 91 - 102
HUMAN RESOURCE MANAGEMENT IN ENHANCING EMPLOYEE WORK COMMITMENT AT THE FACULTY OF HEALTH SCIENCES MUHAMMADIYAH UNIVERSITY OF TANGERANG
Fauzan Hakim, Hengki Nurhuda
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109 94 Page 103 - 117
EMPOWERING HIGHER EDUCATION: INSTITUTIONAL PERFORMANCE AS A KEY FACTOR
Nur Hayati, Dani Sopian, Arief Yanto Rukmana
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87 47 Page 118 - 132
CAPITAL STRUCTURE DETERMINANTS AN EMPIRICAL INVESTIGATION OF INDONESIAN MANUFACTURING COMPANIES
Nana Umdiana, Kodriyah
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103 47 Page 133 - 148
THE EFFECTS OF WORKLOAD, WORK ENVIRONMENT, AND JOB STRESS ON EMPLOYEE PERFORMANCE
Burhanudin, Muhammad Febrian Catur HY.
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115 58 Page 149 - 162
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
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87 39 Page 163 - 175
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
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99 48 Page 176 - 191
HOTEL ACCOUNTING STAFF'S PERCEPTION OF THE CHALLENGES OF PREPARING FINANCIAL STATEMENTS: A QUALITATIVE STUDY
Tahlis Farida Novianti, Arifuddin, Syarifuddin
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94 46 Page 192 - 205
DIGITAL-BASED SUSTAINABLE MANAGEMENT TRANSFORMATION IN IMPROVING LEARNING SYSTEM AT STATE JUNIOR HIGH SCHOOL 1 INDRALAYA SELATAN
Reni Januarti, Zulkifli Sultan
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110 48 Page 206 - 215
ANALYSIS OF HOTEL EMPLOYEES' UNDERSTANDING OF SIA USED IN DAILY OPERATIONS
Mursandi, Arifuddin, Syarifuddin
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81 39 Page 216 - 229
ACCOUNTING INFORMATION VALUE RELEVANCE, FINANCIAL DISTRESS, AND STOCK PRICE BEHAVIOR: EMPIRICAL EVIDENCE FROM INDONESIAN LISTED BANKS
Resvi Noprianti, Holiawati, Ani Kusumaningsih
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198 57 Page 230 - 242
ANALYSIS OF ACCOUNTING INFORMATION SYSTEMS AND CHANGE MANAGEMENT IN BUSINESS ACTIVITIES IN THE DIGITALIZATION ERA
Syarifuddin, Arifuddin, Qathrunnnada Atikah Hamka
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97 57 Page 243 - 251
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
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104 50 Page 252 - 270
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
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214 44 Page 271 - 290
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
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98 50 Page 292 - 310
DETERMINANTS OF STOCK PRICES: CAPITAL STRUCTURE, PROFITABILITY, AND SALES GROWTH
Deden Tarmidi, Hendro Paulus, Apollo Daito, Nurul Hidayah, Muhyarsyah
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18 12 Page 311 - 325
THE EFFECT OF THIN CAPITALIZATION AND TUNNELING INCENTIVES ON TAX AVOIDANCE THROUGH TRANSFER PRICING PRACTICES
Metta Ciptaningtyas, Lin Oktris
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23 10 Page 326 - 342
AN ANALYSIS OF TAX COMPLIANCE AMONG MSMES IN BEKASI CITY BASED ON THE THEORY OF PLANNED BEHAVIOR
Nancy Neorita Siagian, Lin Oktris
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12 3 Page 343 - 357
DETERMINANTS OF CORPORATE SUSTAINABILITY DISCLOSURE: EVIDENCE FROM ESG BOARD
Linda Ayu Wulandari, Hendro Paulus, Nita Erviana, Deden Tarmidi, Diah Iskandar
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17 13 Page 358 - 377
BOARD CHARACTERISTICS AND OPERATIONAL EFFICIENCY OF WATER AND SANITATION COMPANIES IN MOUNT KENYA REGION
Mugambi Joyce Wanjiru, Douglas Rosana, Tumaini Mwikamba
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10 4 Page 378 - 395
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
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19 3 Page 396 - 407
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
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34 10 Page 408 - 422
THE INDONESIA-TURKEY FOREIGN TRADE
Selminaz Adıgüzel, Eko Fajar