Vol. 4 No. 2 (2026): April

View Vol. 4 No. 2 (2026): April

This Issue has been available online since 30 April 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 113 Authors from 3 countries (Kenya, Nigeria, and Indonesia)

Published: 2026-04-30

Author Origins : 3 Countries

101 10 2

Section: Articles

Open Access

Peer Reviewed

CREDIT RISK COMPLIANCE LEVELS AND TECHNICAL EFFICIENCY OF COMMERCIAL BANKS IN KENYA: A DATA ENVELOPMENT ANALYSIS (DEA) MODEL APPROACH

Stephen Kisuli , Tabitha Nasieku , Gordon Opuodho , Kimanzi Kalundu

448 - 467

DOI: 10.61990/ijamesc.v4i2.711
Statistics: 270 │ 98
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FINANCIAL DECISION‑MAKING PRACTICES AND BUSINESS GROWTH OF SMALL AND MEDIUM ENTERPRISES IN NORTH‑WEST NIGERIA: AN EMPIRICAL VALIDATION

Abdulsalam Dauda , Bamidele Vincent Olawale

468 - 480

DOI: 10.61990/ijamesc.v4i2.702
Statistics: 239 │ 83
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WORKPLACE FACTORS AND PERFORMANCE OUTCOMES: A CASE STUDY OF DISCIPLINE AND ENVIRONMENT AT AN INDONESIAN PORT COMPANY

Hepiana Patmarina , Khoiru Kalam

481 - 496

DOI: 10.61990/ijamesc.v4i2.706
Statistics: 90 │ 61
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EXAMINING THE ROLE OF DIGITAL MARKETING AND PRICE DISCOUNTS IN SHAPING PURCHASE DECISIONS IN TIKTOK SOCIAL COMMERCE

Hepiana Patmarina , Rosa Wulandari

497 - 508

DOI: 10.61990/ijamesc.v4i2.708
Statistics: 173 │ 90
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CORPORATE PERFORMANCE MEASUREMENT USING THE BALANCED SCORECARD: A CASE STUDY OF AN INDONESIAN FAST-FOOD FIRM

Naufal Dhenanda Aradea , Nuris Sanida

509 - 528

DOI: 10.61990/ijamesc.v4i2.732
Statistics: 250 │ 27
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MODERATING EFFECTS OF FIRM SIZE ON THE RELATIONSHIP BETWEEN PROFITABILITY, LIQUIDITY, AND CAPITAL STRUCTURE: A STUDY ON INDONESIAN REAL ESTATE COMPANIES

Rini Sulistiyowat , Cindy Claudia Oktaviana , Nia Tresnawaty , Efa Wahyuni , Meifida Ilyas

529 - 540

DOI: 10.61990/ijamesc.v4i2.765
Statistics: 145 │ 96
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CEO DUALITY, AUDIT TENURE, FIRM COMPLEXITY, AND FINANCIAL REPORTING INTEGRITY: THE MODERATING EFFECT OF FIRM RISK

Chantika Nurfitriani , Imas Kismanah

541 - 551

DOI: 10.61990/ijamesc.v4i2.747
Statistics: 135 │ 63
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THE EFFECT OF TRANSFORMATIONAL LEADERSHIP ON EMPLOYEE PERFORMANCE: THE MEDIATING ROLE OF WORK MOTIVATION AT MONICA AND LOREN BAKERY

Dita Sofia , Defrizal Defrizal

552 - 574

DOI: 10.61990/ijamesc.v4i2.748
Statistics: 101 │ 57
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THE INFLUENCE OF SOCIAL MEDIA MARKETING CAPABILITY AND DIGITAL CUSTOMER ENGAGEMENT ON MARKETING PERFORMANCE THROUGH TRUST

Dede Suleman , Velly Anatasia , Devy Sofyanty , Prisca Nurmala Sari

575 - 592

DOI: 10.61990/ijamesc.v4i2.741
Statistics: 173 │ 72
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THE EFFECTIVENESS OF CORETAX IMPLEMENTATION ON TAXPAYERS THROUGH A HUMANISTIC AND VALUE-BASED GOVERNANCE APPROACH: A CRITICAL PARADIGM FRAMEWORK

Diah Rizkyan Dewi , Rien Agustin Fadjarenie

593 - 605

DOI: 10.61990/ijamesc.v4i2.768
Statistics: 324 │ 65
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INTEREST RATE RISK AND THE FINANCIAL PERFORMANCE OF LISTED COMMERCIAL BANKS IN KENYA

Mutinda Prisca Nthenya , Gordon Opuodho , Linus Isaac Ochieng

606 - 622

DOI: 10.61990/ijamesc.v4i2.727
Statistics: 149 │ 56
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GREEN ACCOUNTING ON SUSTAINABILITY INDEX DISCLOSURE IN INDONESIA

Richard Sanjaya , Diana Frederica

623 - 632

DOI: 10.61990/ijamesc.v4i2.730
Statistics: 1949 │ 93
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GREEN MARKETING, ENVIRONMENTAL AWARENESS, AND PURCHASE INTENTION OF ECO BAGS: A STUDY OF PRIVATE VOCATIONAL SCHOOL TEACHERS IN BEKASI REGENCY

Sarmin , Suryana , Siva Marsya Oktaviany

633 - 642

DOI: 10.61990/ijamesc.v4i2.733
Statistics: 74 │ 70
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COMPARISON OF FINANCING GROWTH IN ISLAMIC COMMERCIAL BANKS BASED ON ITS USE

Asbi Amin , Rosida Maedina Agus , Syahrul Mansyur , Sahidah

643 - 654

DOI: 10.61990/ijamesc.v4i2.743
Statistics: 79 │ 73
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GREEN INNOVATION IN BATAM CONSTRUCTION COMPANIES: THE ROLE OF ORGANIZATIONAL CLIMATE AND CORPORATE GOVERNANCE

Selvia Suhaeda , Yandra Rivaldo , Dewi Permata Sari

656 - 676

DOI: 10.61990/ijamesc.v4i2.760
Statistics: 142 │ 57
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THE EFFECT OF GREEN ACCOUNTING, GREEN INTELLECTUAL CAPITAL, CARBON EMISSION DISCLOSURE, AND TAX RISK ON FIRM VALUE

Anindia Vegi Aurora , Imas Kismanah

677 - 686

DOI: 10.61990/ijamesc.v4i2.749
Statistics: 136 │ 105
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QRIS, P2P LENDING, AND MSME SUSTAINABILITY: THE MEDIATING ROLE OF CAPITAL STRUCTURE

Sindy , Winnie , Erica Mentari Br Purba , Rafida Khairani , Nasib

687 - 700

DOI: 10.61990/ijamesc.v4i2.755
Statistics: 140 │ 70
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DOES FINTECH LENDING DRIVE MSME GROWTH? EVIDENCE FROM BANKING MEDIATION

Jesslyn Anggara , Rafida Khairani , Nasib

701 - 710

DOI: 10.61990/ijamesc.v4i2.757
Statistics: 106 │ 61
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EMPLOYEE PERFORMANCE: THE ROLES OF WORK DISCIPLINE, OCCUPATIONAL SAFETY AND HEALTH, AND WORK ENVIRONMENT

Amalia Zakirah , Yandra Rivaldo , Netti Syafitri , Robby Kurniawan

711 - 722

DOI: 10.61990/ijamesc.v4i2.759
Statistics: 223 │ 61
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THE EFFECT OF GREEN ACCOUNTING, THIN CAPITALIZATION, AND SUSTAINABILITY REPORTING ON FINANCIAL STATEMENT TRANSPARENCY WITH PROFITABILITY AS A MODERATING VARIABLE

Chaerul Anam , Eko Sudarmanto

723 - 736

DOI: 10.61990/ijamesc.v4i2.767
Statistics: 186 │ 58
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DETERMINANTS OF TRADER REVENUE IN TRADITIONAL MARKETS: THE ROLE OF CAPITAL AND WORKING HOURS

Hikmahwati , Raudatul Jannah , Putriana Salman

737 - 751

DOI: 10.61990/ijamesc.v4i2.739
Statistics: 82 │ 77
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THE INFLUENCE OF GREEN ACCOUNTING, CARBON EMISSION DISCLOSURE, AND PROFITABILITY ON COMPANY VALUE

Ridwan , Eddi Dj Wibowo , Abdullah Ramdhani , Jusni Samsulma'arif , Ai Rini Rianti

752 - 766

DOI: 10.61990/ijamesc.v4i2.754
Statistics: 163 │ 96
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DETERMINANTS OF FIRM VALUE: THE MEDIATING ROLE OF PROFITABILITY AND THE MODERATING ROLE OF FINANCIAL DISTRESS

Mohamad Zulman Hakim , Dafa Ardiansyah Putra , Sri Asih Wulandari , Khansa Putri Kamila , Rayhan Agata Firmansyah

767 - 785

DOI: 10.61990/ijamesc.v4i2.722
Statistics: 149 │ 50
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THE INFLUENCE OF KNOWLEDGE SHARING, WORK MOTIVATION, AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE AT CV WISATAMA BERAS BASAH LANGKAT

Kasiana Tuti Arli Sihite , Putri Azzahra , Helrick Nyoliman , Indah Ambarita , Harun Lubis , Herlina Novita

786 - 799

DOI: 10.61990/ijamesc.v4i2.770
Statistics: 140 │ 67
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THE INFLUENCE OF THE FRAUD HEPTAGON ON FINANCIAL STATEMENT FRAUD IN ENERGY SECTOR COMPANIES INDONESIA

Alya Melsa Luna , Mohamad Zulman Hakim , Ananta Pasya Octaviani , Elvina Sephia Hardiyanti , Marisa Harahap

800 - 816

DOI: 10.61990/ijamesc.v4i2.723
Statistics: 171 │ 44
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OPERATING LEVERAGE AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN KENYA

Obonyo Awuor Esther , Gordon Opuodho , Linus Isaac Ochieng

817 - 832

DOI: 10.61990/ijamesc.v4i2.729
Statistics: 171 │ 38
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EARNINGS QUALITY IN HEALTHCARE FIRMS: THE MODERATING ROLE OF AUDIT DELAY AND THE MEDIATING EFFECT OF TAX AGGRESSIVENESS

Mohamad Zulman Hakim , Aulia Imelda , Nahwa Nikhuatun , Putri Yuningsih , Zahra Prada Devi Hasbilah

833 - 849

DOI: 10.61990/ijamesc.v4i2.724
Statistics: 472 │ 49
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THE ROLE OF CUSTOMER REVIEWS, INFLUENCER MARKETING, AND LIVE STREAMING FEATURES IN INFLUENCING PURCHASE DECISIONS ON THE SHOPEE PLATFORM IN MEDAN

Andy Wijaya , Purnama Yanti Purba , Andre , Nasib

850 - 867

DOI: 10.61990/ijamesc.v4i2.771
Statistics: 203 │ 63
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FREE CASH FLOW, AUDIT QUALITY, AND EARNINGS MANAGEMENT: MODERATING EFFECT OF AUDIT COMMITTEE EXPERTISE

Diana Awaliyah , Mohamad Zulman Hakim

868 - 877

DOI: 10.61990/ijamesc.v4i2.750
Statistics: 157 │ 67
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TRANSFORMATION MODEL OF ENTREPRENEURIAL UNIVERSITY: AN ETHNOGRAPHIC APPROACH

Kurnia Endah Riana , Rini Dwiyani Hadiwidjaja , Yanuar Trisnowati , Pesi Suryani

878 - 896

DOI: 10.61990/ijamesc.v4i2.734
Statistics: 76 │ 56
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DETERMINANTS OF FIRM VALUE IN INDONESIAN ENERGY FIRMS: THE ROLE OF ECO-EFFICIENCY, GREEN INNOVATION, CARBON EMISSION DISCLOSURE, AND GREEN ACCOUNTING

Nur Mala , Indra Gunawan Sireigar

897 - 909

DOI: 10.61990/ijamesc.v4i2.751
Statistics: 154 │ 74
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IMPACT OF FRAUD HEPTAGON ON FINANCIAL STATEMENT FRAUD IN MANUFACTURING COMPANIES

Faiz Dzikrullah , Mohamad Zulman Hakim

910 - 927

DOI: 10.61990/ijamesc.v4i2.773
Statistics: 149 │ 57
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ENHANCING FINANCIAL BEHAVIOR OF GENERATION Z: THE ROLE OF FINANCIAL LITERACY AND MANAGEMENT IN MEDAN CITY

Adi Harianto , Deva Djohan , Atika Rahmi , Yogi Rahman Feriza Ginting , Fachrun Nissa

928 - 936

DOI: 10.61990/ijamesc.v4i2.772
Statistics: 179 │ 61
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THE EFFECT OF FINANCIAL DISTRESS, BOOK TAX DIFFERENCE AND GROWTH OPPORTUNITY ON ACCOUNTING PRUDENCE WITH LITIGATION RISK AS A MODERATOR

Putri Puspa Safitri , Hesty Erviani Zulaecha

937 - 946

DOI: 10.61990/ijamesc.v4i2.752
Statistics: 76 │ 48
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THE INFLUENCE OF LIQUIDITY, CAPITAL INTENTGSITY, AND SALES GROWTH ON TAX AVOIDANCE MODERATED BY FIRM SIZE

Hanifah Nur Azizah , Ahmad Jayanih

947 - 957

DOI: 10.61990/ijamesc.v4i2.769
Statistics: 100 │ 56
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