Vol. 4 No. 4 (2026): August

View Vol. 4 No. 4 (2026): August

This Issue has been available online since 30 August 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 107 Authors from 4 countries (Indonesia, Nigeria, Thailand, and Malaysia)

Published: 2026-08-30

Author Origins : 4 Countries

104 1 1 1

Section: Articles

Open Access

Peer Reviewed

DRIVERS OF ACCOUNTABILITY IN URBAN VILLAGE FUND MANAGEMENT: EMPIRICAL EVIDENCE FROM INDONESIA

Raka Irfansyah , Tituk Diah Widajantie

1577 - 1593

DOI: 10.61990/ijamesc.v4i4.835
Statistics: 284 │ 55
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ASSESSING THE DRIVERS OF INDIVIDUAL TAX COMPLIANCE IN WEST JAVA THROUGH CORETAX IMPLEMENTATION AND TAX SOCIALIZATIONS

Hermansyah , Lauw Tjun Tjun

1594 - 1609

DOI: 10.61990/ijamesc.v4i4.843
Statistics: 193 │ 34
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DECOMPOSING FINANCIAL PERFORMANCE RECOVERY: RETURN ON EQUITY, ECONOMIC VALUE ADDED, AND CAPITAL STRUCTURE IN INDONESIA'S TRANSPORTATION SECTOR

Nurhafifah Amalina , Siti Fathimah Azzahra , Lin Oktris

1610 - 1622

DOI: 10.61990/ijamesc.v4i4.844
Statistics: 280 │ 42
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INTEGRATING MANAGEMENT CONTROL SYSTEMS AND ASWAJA CULTURE IN NAHDLATUL ULAMA HIGHER EDUCATION GOVERNANCE

Firdausyi Ayudya Wardani , Dwi Suhartini

1623 - 1638

DOI: 10.61990/ijamesc.v4i4.831
Statistics: 95 │ 7
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THE EFFECT OF SERVICE QUALITY ON FINANCIAL PERFORMANCE: THE MODERATING ROLE OF SCHOOL TRANSPARENCY

Fitriah Ningsih Al Hamzah , Selfiani Selfiani

1639 - 1656

DOI: 10.61990/ijamesc.v4i4.816
Statistics: 83 │ 7
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THE EFFECTS OF PRICE, SERVICE QUALITY, TRUST, AND LIVE STREAMING INTERACTIVITY ON TIKTOK SHOP PURCHASE DECISIONS

Syarifah Mudaim Qubro , Dyah Ratnawati

1657 - 1679

DOI: 10.61990/ijamesc.v4i4.820
Statistics: 61 │ 5
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AUDIT QUALITY AS MODERATOR AND PROFITABILITY AS MEDIATOR: A DUAL-PROCESS MODEL OF FINANCIAL DISTRESS DETERMINANTS IN INDONESIAN PROPERTY SECTOR

Mohamad Zulman Hakim , Bamidele Vincent Olawale , Dilla Aisyah Putri , Fauzi Zadida , Viany Puri Handayani , Dinar Indah Cahyani

1680 - 1701

DOI: 10.61990/ijamesc.v4i4.857
Statistics: 75 │ 6
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PRE AND POST SOE HOLDING INTEGRATION: FINANCIAL PERFORMANCE ANALYSIS

Lepi Roikah , Amrie Firmansyah

1702 - 1719

DOI: 10.61990/ijamesc.v4i4.875
Statistics: 58 │ 4
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THE ROLE OF SOCIAL MEDIA, A CONSUMERIST LIFESTYLE, AND GENERATION Z FINANCIAL MANAGEMENT STRATEGIES IN VEHICLE MODIFICATION

Alif Fathan Auliarahman , Lauw Tjun Tjun , Meyliana

1720 - 1740

DOI: 10.61990/ijamesc.v4i4.829
Statistics: 73 │ 4
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GOVERNANCE AND AUDIT ATTRIBUTES AS DRIVERS OF EARNINGS QUALITY

Irvan Juliansah , Khoirul Huda , Imas Kismanah , Rasiman

1741 - 1757

DOI: 10.61990/ijamesc.v4i4.907
Statistics: 78 │ 6
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THE IMPACT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) ON BANKING FINANCIAL PERFORMANCE IN ASEAN

Ervina Vania Wijaya , Lauw Tjun Tjun

1758 - 1772

DOI: 10.61990/ijamesc.v4i4.833
Statistics: 6 │ 3
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DETERMINANTS OF AUDIT OPINIONS ON THE FINANCIAL STATEMENTS OF PROVINCIAL GOVERNMETS IN INDONESIA

Nadia Putri , Rosy Armaini , Kurnia Widya Oktarini

1773 - 1792

DOI: 10.61990/ijamesc.v4i4.836
Statistics: 9 │ 3
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GREEN ACCOUNTING AND GREEN BUSINESS PROCESS MANAGEMENT FOR SUSTAINABLE PERFORMANCE: EVIDENCE FROM COFFEE AGRIBUSINESS INDONESIA

Deva Djohan , Duffin , Ribka Sari Butar-Butar , Nasib , M. Chandra Wibowo

1793 - 1814

DOI: 10.61990/ijamesc.v4i4.888
Statistics: 13 │ 2
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THE POWER OF LIVE STREAMING AND AI: CUSTOMER ENGAGEMENT AND PURCHASE DECISIONS ON TIKTOK SHOP

Shofy Mazaya Siregar , Fadli , Muhammad Dharma Tuah Putra Nasution

1815 - 1831

DOI: 10.61990/ijamesc.v4i4.862
Statistics: 3 │ 0
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THE EFFECT OF ROE, GPM, AND NPM ON FIRM VALUE: GOOD CORPORATE GOVERNANCE MODERATION

Wika Kwana Suci , Dyah Ratnawati

1832 - 1848

DOI: 10.61990/ijamesc.v4i4.817
Statistics: 6 │ 2
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THE EFFECT OF FRAUD HEPTAGON MODEL TO DETECT FRAUDULENT FINANCIAL STATEMENT IN INDONESIA FINANCIAL SECTOR COMPANIES

Muhamad Rafli , Mohamad Zulman Hakim , Abduh Hafizh Rabbani , Dicky Darmawan , Devina Ika Sugiyanti

1849 - 1871

DOI: 10.61990/ijamesc.v4i4.852
Statistics: 2 │ 1
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PRESSURE AND FINANCIAL STATEMENT FRAUD IN THE BANKING INDUSTRY: THE MODERATING ROLE OF PROFIT EQUALIZATION

Gina Purdiyanti , Amrie Firmansyah

1872 - 1890

DOI: 10.61990/ijamesc.v4i4.880
Statistics: 2 │ 0
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TAX MINIMIZATION, PROFITABILITY, AND TRANSFER PRICING: A TRIPLE NEXUS IN CONSUMER NON-CYCLICAL COMPANIES

Mohamad Zulman Hakim , Nursifah , Shella Nurhaliza , Anindia Vegi Aurora , Nabila Rahmawati

1891 - 1912

DOI: 10.61990/ijamesc.v4i4.856
Statistics: 3 │ 1
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THE ILLUSION OF TRUST IN WEB3 MARKETING: RECONFIGURING VALUE CO-CREATION THROUGH TOKENIZED INCENTIVES IN CRYPTO ECOSYSTEMS

Nafissa Aisyah Fitri Br Sitepu , Muhammad Dharma Tuah Putra Nasution , Fadli

1913 - 1935

DOI: 10.61990/ijamesc.v4i4.859
Statistics: 3 │ 2
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THE INFLUENCE OF ESG ON COMPANY VALUE: DOES INSTITUTIONAL OWNERSHIP STRENGTHEN THE RELATIONSHIP?

Rhyzka Dinti Pratiwi , Amrie Firmansyah

1936 - 1953

DOI: 10.61990/ijamesc.v4i4.879
Statistics: 3 │ 1
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UI/UX DESIGN, VISUAL ELEMENTS, CONSUMER TRUST, AND ONLINE PURCHASE DECISIONS IN INDONESIA

Nur Aulia Khairani , Fadli , Muhammad Dharma Tuah Putra Nasution

1954 - 1975

DOI: 10.61990/ijamesc.v4i4.860
Statistics: 5 │ 1
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FINANCIAL DISTRESS PREDICTION USING THE DECISION TREE METHOD IN MANUFACTURING COMPANIES IN INDONESIA

Ayi Mohamad Sudrajat , Hani Fitria Rahmani , Nur Alamsyah

1976 - 1996

DOI: 10.61990/ijamesc.v4i4.828
Statistics: 2 │ 2
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CAN ESG DISCLOSURE AFFECT FIRM PERFORMANCE IN ASEAN COMPANIES?

Ridwan Wahyudi , Rahmawati Rahmawati , Setianingtyas Honggowati , Jaka Winarna

1997 - 2014

DOI: 10.61990/ijamesc.v4i4.885
Statistics: 1 │ 0
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THE EFFECT OF PRESSURE AND ARROGANCE ON FIRM VALUE: THE MEDIATING ROLE OF FINANCIAL STATEMENT FRAUD

Muhamad Diaz Ashari , Amrie Firmansyah

2015 - 2029

DOI: 10.61990/ijamesc.v4i4.877
Statistics: 0 │ 0
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HOW SHORT-FORM VIDEO MARKETING AND SOCIAL COMMERCE AFFECT GEN Z PURCHASE INTENTION AND LOYALTY

Ummu Salmah Tanjung , Fadli , Muhammad Dharma Tuah Putra Nasution

2030 - 2048

DOI: 10.61990/ijamesc.v4i4.861
Statistics: 0 │ 0
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CSR DISCLOSURE AND PROFITABILITY ON TAX AVOIDANCE WITH INDEPENDENT COMMISSIONERS AS MODERATING VARIABLE: EVIDENCE FROM BANKING COMPANIES IN INDONESIA

Cynthia Dewi , Sofie , Kanitsorn Terdpaopong

2049 - 2065

DOI: 10.61990/ijamesc.v4i4.876
Statistics: 0 │ 0
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WHAT DRIVES BACK-LOADED BUDGET ABSORPTION? EVIDENCE FROM PROVINCIAL GOVERNMENTS IN SUMATRA INDONESIA

Salsabila Dinanti

2066 - 2082

DOI: 10.61990/ijamesc.v4i4.824
Statistics: 0 │ 0
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DOES GENERATIVE AI TRANSPARENCY BUILD GREEN BRAND IMAGE AND PURCHASE INTENTION?

Nur Aulia Khairani , Nafissa Aisyah Fitri Br Sitepu , Beby Karina Fawzeea

2083 - 2102

DOI: 10.61990/ijamesc.v4i4.863
Statistics: 0 │ 0
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HOW OVERCONFIDENCE, BIAS, AND HERDING AFFECT TRADING DECISIONS: THE MODERATING ROLE OF ACCOUNTING KNOWLEDGE

Muhammad Faisal , Amrie Firmansyah

2103 - 2124

DOI: 10.61990/ijamesc.v4i4.889
Statistics: 0 │ 0
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MICRO-SEGMENTATION AND CUSTOMER PERSONALIZATION IN THE AGE OF AI AND BIG DATA

Ummu Salmah Tanjung , Shofy Mazaya Siregar , Beby Karina Fawzeea Sembiring

2125 - 2143

DOI: 10.61990/ijamesc.v4i4.874
Statistics: 0 │ 0
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DETERMINANTS OF ENERGY-SAVING BEHAVIOR AMONG LECTURERS: THE ROLES OF SOCIAL NORMS, HABITS, AND ENVIRONMENTAL AWARENESS IN STMIK CAMPUSES

Feriani Astuti Tarigan , Hendri , Deva Djohan , Nasib , Kabiru Sa'ad Sa'id

2144 - 2159

DOI: 10.61990/ijamesc.v4i4.892
Statistics: 0 │ 0
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RELATIONAL ACCOUNTABILITY IN CIVIC MOVEMENTS: EVIDENCE FROM THE PAREPARE CITY CARE MOVEMENT

Nur'illiyyien , Alimuddin , Syarifuddin

2160 - 2180

DOI: 10.61990/ijamesc.v4i4.878
Statistics: 0 │ 0
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HUMAN RESOURCE PRACTICES, ORGANIZATIONAL CULTURE, AND DIGITAL LEADERSHIP: DRIVERS OF EMPLOYEE PERFORMANCE IN A STATE-OWNED PLANTATION COMPANY

Thamrin , Endang Maryanti , Loly , Nasib , Affendy Abu Hassim

2181 - 2204

DOI: 10.61990/ijamesc.v4i4.887
Statistics: 0 │ 0
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NAVIGATING EARNINGS MANAGEMENT: THE INTERPLAY OF EARNING POWER, SALES GROWTH, AND CORPORATE GOVERNANCE

Siti Alfiyah , Etty Murwaningsari

2205 - 2218

DOI: 10.61990/ijamesc.v4i4.890
Statistics: 0 │ 0
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EMOTIONAL INTELLIGENCE, SELF-EFFICACY, AND EMPLOYEE LOYALTY AS PREDICTORS OF EMPLOYEE PERFORMANCE

Zulhawati , Meiliyah Ariani , Arifah Rachmawati , Abdullah , Patricia K. Surya

2219 - 2235

DOI: 10.61990/ijamesc.v4i4.905
Statistics: 0 │ 0
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