Vol. 4 No. 2 (2026): April

Published: 2026-04-30

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 111 Authors from 4 countries (Kenya, Nigeria, Turkey, and Indonesia)

Articles
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
PDF
130 39 Page 448 - 467
FINANCIAL DECISION‑MAKING PRACTICES AND BUSINESS GROWTH OF SMALL AND MEDIUM ENTERPRISES IN NORTH‑WEST NIGERIA: AN EMPIRICAL VALIDATION
Abdulsalam Dauda, Bamidele Vincent Olawale
PDF
132 17 Page 468 - 480
WORKPLACE FACTORS AND PERFORMANCE OUTCOMES: A CASE STUDY OF DISCIPLINE AND ENVIRONMENT AT AN INDONESIAN PORT COMPANY
Hepiana Patmarina, Khoiru Kalam
PDF
19 13 Page 481 - 496
EXAMINING THE ROLE OF DIGITAL MARKETING AND PRICE DISCOUNTS IN SHAPING PURCHASE DECISIONS IN TIKTOK SOCIAL COMMERCE
Hepiana Patmarina, Rosa Wulandari
PDF
28 22 Page 497 - 508
CORPORATE PERFORMANCE MEASUREMENT USING THE BALANCED SCORECARD: A CASE STUDY OF AN INDONESIAN FAST-FOOD FIRM
Naufal Dhenanda Aradea, Nuris Sanida
PDF
27 20 Page 509 - 528
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
PDF
25 30 Page 529 - 540
CEO DUALITY, AUDIT TENURE, FIRM COMPLEXITY, AND FINANCIAL REPORTING INTEGRITY: THE MODERATING EFFECT OF FIRM RISK
Chantika Nurfitriani, Imas Kismanah
PDF
38 35 Page 541 - 551
THE EFFECT OF TRANSFORMATIONAL LEADERSHIP ON EMPLOYEE PERFORMANCE: THE MEDIATING ROLE OF WORK MOTIVATION AT MONICA AND LOREN BAKERY
Dita Sofia, Defrizal Defrizal
PDF
33 17 Page 552 - 574
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
PDF
50 18 Page 575 - 592
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
PDF
69 11 Page 593 - 605
INTEREST RATE RISK AND THE FINANCIAL PERFORMANCE OF LISTED COMMERCIAL BANKS IN KENYA
Mutinda Prisca Nthenya, Gordon Opuodho, Linus Isaac Ochieng
PDF
49 12 Page 606 - 622
GREEN ACCOUNTING ON SUSTAINABILITY INDEX DISCLOSURE IN INDONESIA
Richard Sanjaya, Diana Frederica
PDF
21 9 Page 623 - 632
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
PDF
17 11 Page 633 - 642
COMPARISON OF FINANCING GROWTH IN ISLAMIC COMMERCIAL BANKS BASED ON ITS USE
Asbi Amin, Rosida Maedina Agus, Syahrul Mansyur, Sahidah
PDF
26 16 Page 643 - 654
GREEN INNOVATION IN BATAM CONSTRUCTION COMPANIES: THE ROLE OF ORGANIZATIONAL CLIMATE AND CORPORATE GOVERNANCE
Selvia Suhaeda, Yandra Rivaldo, Dewi Permata Sari
PDF
56 19 Page 656 - 676
THE EFFECT OF GREEN ACCOUNTING, GREEN INTELLECTUAL CAPITAL, CARBON EMISSION DISCLOSURE, AND TAX RISK ON FIRM VALUE
Anindia Vegi Aurora, Imas Kismanah
PDF
21 32 Page 677 - 686
QRIS, P2P LENDING, AND MSME SUSTAINABILITY: THE MEDIATING ROLE OF CAPITAL STRUCTURE
Sindy, Winnie, Erica Mentari Br Purba, Rafida Khairani, Nasib
PDF
38 15 Page 687 - 700
DOES FINTECH LENDING DRIVE MSME GROWTH? EVIDENCE FROM BANKING MEDIATION
Jesslyn Anggara, Rafida Khairani, Nasib
PDF
35 16 Page 701 - 710
EMPLOYEE PERFORMANCE: THE ROLES OF WORK DISCIPLINE, OCCUPATIONAL SAFETY AND HEALTH, AND WORK ENVIRONMENT
Amalia Zakirah, Yandra Rivaldo, Netti Syafitri, Robby Kurniawan
PDF
56 17 Page 711 - 722
THE EFFECT OF GREEN ACCOUNTING, THIN CAPITALIZATION, AND SUSTAINABILITY REPORTING ON FINANCIAL STATEMENT TRANSPARENCY WITH PROFITABILITY AS A MODERATING VARIABLE
Chaerul Anam, Eko Sudarmanto
PDF
29 16 Page 723 - 736
DETERMINANTS OF TRADER REVENUE IN TRADITIONAL MARKETS: THE ROLE OF CAPITAL AND WORKING HOURS
Hikmahwati, Raudatul Jannah, Putriana Salman
PDF
15 15 Page 737 - 751
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
PDF
60 19 Page 752 - 766
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
PDF
18 6 Page 767 - 785
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
PDF
43 14 Page 786 - 799
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
PDF
13 2 Page 800 - 816
OPERATING LEVERAGE AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN KENYA
Obonyo Awuor Esther, Gordon Opuodho, Linus Isaac Ochieng
PDF
22 3 Page 817 - 832
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
PDF
12 4 Page 833 - 849
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
PDF
19 7 Page 850 - 867
FREE CASH FLOW, AUDIT QUALITY, AND EARNINGS MANAGEMENT: MODERATING EFFECT OF AUDIT COMMITTEE EXPERTISE
Diana Awaliyah, Mohamad Zulman Hakim
PDF
21 8 Page 868 - 877
TRANSFORMATION MODEL OF ENTREPRENEURIAL UNIVERSITY: AN ETHNOGRAPHIC APPROACH
Kurnia Endah Riana, Rini Dwiyani Hadiwidjaja, Yanuar Trisnowati, Pesi Suryani
PDF
8 4 Page 878 - 896
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
PDF
17 6 Page 897 - 909
IMPACT OF FRAUD HEPTAGON ON FINANCIAL STATEMENT FRAUD IN MANUFACTURING COMPANIES
Faiz Dzikrullah, Mohamad Zulman Hakim
PDF
18 4 Page 910 - 927
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
PDF
26 2 Page 928 - 936
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
PDF
15 9 Page 937 - 946
THE INFLUENCE OF LIQUIDITY, CAPITAL INTENTGSITY, AND SALES GROWTH ON TAX AVOIDANCE MODERATED BY FIRM SIZE
Hanifah Nur Azizah, Ahmad Jayanih
PDF
8 5 Page 947 - 957