Vol. 4 No. 3 (2026): June

View Vol. 4 No. 3 (2026): June

This Issue has been available online since 30 June 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 108 Authors from 3 countries (Kenya, Malaysia, and Indonesia)

Published: 2026-06-30

Articles

SUSTAINABILITY PERFORMANCE IN SMES: THE ROLE OF EMA AND RESILIENCE

Indah Yani, Dara Alifa Fajriati Thamrin

958 - 975
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MONEY SUPPLY AND FINANCIAL PERFORMANCE OF DEPOSIT TAKING SACCOS IN KENYA

David Irungu Thugu, Gordon Opuodho

976 - 991
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THE EFFECT OF BUSINESS STRATEGY, COMPANY SIZE, AND SALES GROWTH ON FINANCIAL DISTRESS

Siti Hailatul Fikriyah, Rahma Wiyanti

992 - 1004
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STRATEGIC TRANSFORMATION OF COMPENSATION SYSTEMS IN INDONESIA AFTER THE JOB CREATION LAW: A LITERATURE REVIEW

Putri Handayani, Agus Usman

1005 - 1015
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THE INTEGRATIVE ROLE OF FINANCIAL LITERACY, FINANCIAL TECHNOLOGY, AND DIGITAL ACCOUNTING ON MSME PERFORMANCE: A LITERATURE REVIEW

Sev Rahmiyanti, Agung Praptapa, Puji Lestari, Eliada Herwiyanti

1016 - 1031
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DO PROFITABILITY, LIQUIDITY, LEVERAGE, AND SALES GROWTH PREDICT FINANCIAL DISTRESS? EVIDENCE FROM CONSUMER GOODS FIRMS IN INDONESIA

Daud Sofyan Rachman, Tituk Diah Widajantie

1032 - 1045
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LIQUIDITY, LEVERAGE, AND COMPANY SIZE AS PREDICTORS OF PROFITABILITY IN LQ-45 NON-FINANCIAL COMPANIES ON IDX INDONESIA

Nasywa Fauziyyah, Dani Sopian

1046 - 1059
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DIGITAL BUSINESS COMPETENCIES AND HUMAN CAPABILITIES IN THE HOSPITALITY INDUSTRY: DRIVING EMPLOYEE ADAPTABILITY AND SERVICE EXCELLENCE

Widya Granita, Zairil

1060 - 1076
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CORPORATE GOVERNANCE MECHANISMS AND FINANCIAL REPORTING QUALITY: THE ROLE OF AUDIT COMMITTEE MEETINGS AND INSTITUTIONAL OWNERSHIP IN INDONESIAN BANKS

Sari Lestari, Ferdiansyah Ritonga

1077 - 1095
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DIRECT AND INDIRECT IMPACT OF SELF-CONTROL AND FUTURE TIME PERSPECTIVE ON FINANCIAL WELL-BEING

Nila Oktavia Isnaini, Dwi Suhartini

1096 - 1112
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FINANCIAL DISTRESS IN INDONESIAN PROPERTY AND REAL ESTATE COMPANIES: THE INFLUENCE OF LEVERAGE, PROFITABILITY, LIQUIDITY, AND CORPORATE GOVERNANCE

Reni Kartini, Dani Sopian

1113 - 1129
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HEDONIC PRESSURE AND SPIRITUAL CONTROL: DETERMINANTS OF FINANCIAL MANAGEMENT BEHAVIOR AMONG UNIVERSITY STUDENTS

Desi Tri Wahyuningsih, Dwi Suhartini

1130 - 1142
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THE EFFECT OF ESG DISCLOSURE, LIQUIDITY, AND PROFITABILITY ON FIRM VALUE: THE MODERATING ROLE OF DIVIDEND POLICY

Najma Kamilah Rizkianti, Lena Erdawati

1143 - 1161
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THE INFLUENCE OF SOCIAL MEDIA CONTENT, INFLUENCER MARKETING, AND WORD OF MOUTH ON HEALTHCARE SERVICE USER DECISIONS AT PT SPRING ISLAND TRAVEL MEDAN

Debby Junita Inggriani Panjaitan, Gavrilsca, Enda Gunanta Surbakti, Holfian Daulat Tambun Saribu, Rintan Saragih

1162 - 1177
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STOCK PRICE DETERMINANTS IN THE INDONESIAN CAPITAL MARKET: INFLATION, EXCHANGE RATES, DIVIDEND POLICY, AND THE MODERATING ROLE OF COMPANY SIZE

Ananda Egi Aulia Aziza, Sahroni, Zulfitra

1178 - 1196
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DETERMINANTS OF BANK FINANCIAL PERFORMANCE: DEPOSIT FUNDS, POST-EMPLOYMENT BENEFITS, AND INCOME IN INDONESIA

Hasri Zulkarnain, Augustpaosa Nariman

1197 - 1214
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THE EFFECT OF PRICE, PROMOTION AND QUALITY OF MAXIM APPLICATION SERVICES ON CUSTOMER SATISFACTION IN MEDAN CITY

Reja Filif Andrian, Ratna Oktavia Situmorang, Tri Putri Enjelina Grasela Sinabang, Holfian Daulat Tambun Saribu, Rintan Saragih

1215 - 1233
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THE EFFECT OF LEVERAGE, LIQUIDITY, AND COMPANY AGE ON TRANSFER PRICING WITH AUDIT QUALITY AS A MODERATING VARIABLE AND FINANCE PERFORMANCE AS A MEDIATION VARIABLE

Mohamad Zulman Hakim, Hanifah Nur Azizah, Santiana, Esa Nur Oktafianis, Syahla Lealany

1234 - 1251
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THE EFFECT OF AUDITOR INDEPENDENCE AND EXPERIENCE ON FRAUD DETECTION WITH PROFESSIONAL SKEPTICISM AS MODERATOR

Dwi Mardianto, Rita Yuniarti

1252 - 1266
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DIGITAL TRANSFORMATION OF WEB-BASED ACCOUNTING INFORMATION SYSTEMS FOR THE REVENUE CYCLE IN MULTIPURPOSE COOPERATIVES

Merry Hanif Rahma, Anik Kusmintarti, Kurnia Ekasari

1267 - 1284
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THE INFLUENCE OF TRADE WARS, INFLATION, POLITICAL UNCERTAINTY, AND INTEREST RATE DECISIONS ON BITCOIN PRICES

Andini Prisilia Simorangkir, Sannia Noviantri, Steffania Tanoto, Afriza Amir

1285 - 1306
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BREAKING THE CARBON ACCOUNTING LITERACY GAP THROUGH VOCATIONAL TEACHERS AS A SYSTEMIC LEVERAGE POINT IN THE GREEN ECONOMY TRANSITION

Lin Oktris, Afzal Izzaz Zahari, Suharmadi, Hirdinis M., Rafli Adhira Saputra, Metta Ciptaningtyas, Widya Simamora

1307 - 1317
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SPIRITUAL ACCOUNTABILITY IN AL-QURAN DONATION MANAGEMENT: JARIAH CHARITY PROJECT COMMUNITY

Zainal Potton, Alimuddin, Syarifuddin

1318 - 1343
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THE INFLUENCE OF EARNINGS MANAGEMENT ON CORPORATE RISK WITH ESG AS A MODERATION VARIABLE

Jesicha Hilery Br Ginting, Amrie Firmansyah

1344 - 1362
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BUILDING CONSUMER LOYALTY IN HALAL COSMETICS: THE INTEGRATION OF QUALITY, BRAND IMAGE, TRUST, AND SATISFACTION

Yasir Hudzaifah, Joko Susilo, Tasya Syawa Amalia

1363 - 1385
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THE INFLUENCE OF INNOVATION, DIGITALIZATION, AND SERVICE QUALITY ON CUSTOMER SATISFACTION OF MSMES IN MEDAN CITY

Vicella, Sarah Bintang Angelina, Sofiana Tampubolon, Ricko Lotama, Fenny Krisna Marpaung, Christin Imelda Girsang

1386 - 1401
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TECHNOLOGY-BASED HRM MODEL ON DIGITAL COMPETENCE AND SERVICE PERFORMANCE OF VILLAGE APPARATUS

Abdul Jamil, Muhammad Yunus Rangkuti, Saifudin, Makmur Santoso, Dedi Setiadi

1402 - 1420
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THE EFFECT OF FIRM SIZE, PROFITABILITY, AND LIQUIDITY ON FIRM VALUE WITH CAPITAL STRUCTURE AS INTERVENING VARIABLES

Sri Hermuningsih, Teguh Santoso, Riskin Hidayat, Saizal bin Pinjaman

1421 - 1435
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FINANCIAL DRIVERS OF SALES GROWTH IN FOOD AND BEVERAGE COMPANIES: THE ROLE OF INVENTORY FINANCING, PROFITABILITY, AND LIQUIDITY

Sri Lestari Sinaga, Yeni Ariesa, Dinda Ayu Annisa, Cindy Margaret Tampubolon, Rusiadi

1436 - 1451
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HOW DO FIRM CHARACTERISTICS INFLUENCE GOING-CONCERN OPINIONS? UNRAVELING THE MEDIATED-MODERATED PATHWAYS THROUGH AUDIT QUALITY AND FIRM SIZE

Mohamad Zulman Hakim, Dinda Amelia Az Zahra, Dwi Fitriyani, Putri Indriyani, Ratu Jaisy Aulia Arifudin

1452 - 1473
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ALGORITHMIC MANAGEMENT CONTROL ON FINANCIAL WELL-BEING: MODERATION OF FINANCIAL SELF-EFFICACY

Rian Fatra Wijaya, Amrie Firmansyah

1474 - 1493
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WHEN SUSTAINABILITY MISLEADS: GREENWASHING, CORPORATE BEHAVIOR, AND MARKET PERFORMANCE

Linda Ayu Wulandari, Dewi Ratnawati, Inka Nur Aini

1494 - 1519
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EARNING QUALITY AS MEDIATOR AND FIRM SIZE AS MODERATOR: A MODERATED-MEDIATION ANALYSIS OF FINANCIAL DETERMINANTS ON GOING-CONCERN AUDIT OPINIONS IN TECHNOLOGY COMPANIES

Fachrul Yarangga Ardiansyah, Mohamad Zulman Hakim, Septian Aditya, Muhamad Rizal Sumarno, Irgy Minata

1520 - 1538
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UNVEILING THE DRIVERS OF TAX AGGRESSIVENESS: THE ROLES OF FINANCIAL DISTRESS, CORPORATE SOCIAL RESPONSIBILITY, AND FIRM SIZE

Ananta Salsabilla Islamia, Sofie Yunida Putri

1539 - 1555
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PROFESSIONAL SKEPTICISM, INTEGRITY, AND AUDIT QUALITY: TIME BUDGET PRESSURE AS A MODERATOR

Fariz Zulham, Amrie Firmansyah

1556 - 1576
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