Vol. 4 No. 5 (2026): October

View Vol. 4 No. 5 (2026): October

This Issue has been available online since 31 October 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 2 countries (Indonesia and Nigeria)

Published: 2026-10-31

Author Origins : 2 Countries

106 1

Section: Articles

Open Access

Peer Reviewed

SOLVENCY, PROFITABILITY, AND FIRM VALUE: MODERATING ROLE OF FIRM SIZE IN FOOD AND BEVERAGE SUBSECTOR

Dian Islamiati , Sri Hermuningsih , Ratih Kusumawardhani

2236 - 2253

DOI: 10.61990/ijamesc.v4i5.886
Statistics: 157 │ 23
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FINANCIAL LITERACY, PERCEPTIONS, AND QRIS ADOPTION AS DRIVERS OF COMPETITIVE ADVANTAGE: EVIDENCE FROM MADURA CONVENIENCE STORES IN INDONESIA

I Made Baladika Vikrama Putra , Velly Anatasia , Alexander Robert

2254 - 2275

DOI: 10.61990/ijamesc.v4i5.921
Statistics: 156 │ 19
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REDESIGNING THE REGULATION OF THE ABSOLUTE JURISDICTION OF COMMERCIAL COURTS IN HANDLING CORPORATE CRIMES

Mashuril Anwar , Besti Lilyana , Suratno , Saver Excel Marsahala , Putri Ayu Permata Susmiati

2276 - 2294

DOI: 10.61990/ijamesc.v4i5.785
Statistics: 69 │ 4
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BEYOND COMPLIANCE: AN ILLUMINATIVE EVALUATION OF INDIVIDUALIZED EDUCATION PROGRAM IMPLEMENTATION IN AN INDONESIAN INCLUSIVE SCHOOL

Rahmi Fitrika

2295 - 2311

DOI: 10.61990/ijamesc.v4i5.920
Statistics: 127 │ 19
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THE MODERATING ROLE OF FOREIGN OWNERSHIP ON THE RELATIONSHIP BETWEEN FIRM SIZE AND CARBON EMISSION DISCLOSURE: AN INDONESIAN CONTEXT

Jesicha Hilery Br Ginting

2312 - 2330

DOI: 10.61990/ijamesc.v4i5.939
Statistics: 145 │ 19
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EVALUATING FOOD SOCIAL ASSISTANCE EFFECTIVENESS AND HOUSEHOLD SOCIO-ECONOMIC DETERMINANTS OF AID SUFFICIENCY

Syifa Asriyani Fauzia , Marselina , Dedy Yuliawan

2331 - 2348

DOI: 10.61990/ijamesc.v4i5.940
Statistics: 136 │ 12
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DRIVERS AND BARRIERS TO RENEWABLE ENERGY CERTIFICATE PURCHASE: A CASE STUDY OF INDONESIAN ENERGY SECTOR

Arif Setyo Nugroho , Achmad Affandi

2349 - 2367

DOI: 10.61990/ijamesc.v4i5.891
Statistics: 50 │ 11
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DEVELOPMENT STRATEGIES FOR TOGA-BASED HERBAL BUSINESSES AT BUMDES TANJUNG ASRI

Adiba Nur Faradisa , Felicia Amanda Salsabilla , Idfi Setyaningrum , Kartini

2368 - 2380

DOI: 10.61990/ijamesc.v4i5.915
Statistics: 241 │ 16
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DIGITAL CAPABILITY AND MARKET ORIENTATION AS DRIVERS OF MARKETING PERFORMANCE: THE MEDIATING ROLE OF CUSTOMER ENGAGEMENT IN INDONESIAN FASHION MSMES

Dede Suleman , Zahra Zahra , Lukman Hakim , Prisca Nurmala Sari , Nurzalinar Joesah , Raden Ati Haryati

2381 - 2404

DOI: 10.61990/ijamesc.v4i5.899
Statistics: 171 │ 17
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HOW QRIS ECOSYSTEM BECAME INDONESIA’S ACCOUNT-BASED ALTERNATIVE TO CARD-CENTRIC NFC PAYMENTS

Izzat Alwi Alaydrus , Sahat

2405 - 2416

DOI: 10.61990/ijamesc.v4i5.838
Statistics: 149 │ 16
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HOW STORE ATMOSPHERE AND PRODUCT QUALITY INFLUENCE CONSUMER PURCHASE DECISIONS: EVIDENCE FROM INDONESIAN COFFEE SHOPS

Adi Rifaldi , Yasir Hudzaifah , Joko Susilo

2417 - 2433

DOI: 10.61990/ijamesc.v4i5.842
Statistics: 1 │ 1
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TAX MANAGEMENT IN ENERGY SECTOR: CSR DISCLOSURE AS MODERATOR AND PROFITABILITY AS MEDIATOR IN THE GOVERNANCE-FINANCE NEXUS

Mohamad Zulman Hakim , Irsyad Ilham Dwi Febrian , Ubaidillah Fadhil Rohman , Ahmad Piyan , Muhammad Denny Kurniawan

2434 - 2462

DOI: 10.61990/ijamesc.v4i5.928
Statistics: 52 │ 7
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DETERMINANTS OF PROVINCIAL MINIMUM WAGE POLICY IN SUMATRA INDONESIA

Eria Bethesda , Rita Martini , Okky Savira , Sukmini Hartati , Yulia Antika

2463 - 2477

DOI: 10.61990/ijamesc.v4i5.827
Statistics: 21 │ 6
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MARKET SENTIMENT MODERATING ON BANK STOCK PRICES: COMPARATIVE EVIDENCE FROM INDONESIA AND MALAYSIA

Dian Esha , Iin Rosini , Dian Widiyati

2478 - 2498

DOI: 10.61990/ijamesc.v4i5.848
Statistics: 2 │ 2
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THE EFFECTS OF AUDITOR COMPETENCE, PROFESSIONAL SKEPTICISM, AND INDEPENDENCE ON FRAUD DISCLOSURE

Tegar Dio Zakiansyah , Zulkifli , Anggeraini Oktarida

2499 - 2515

DOI: 10.61990/ijamesc.v4i5.854
Statistics: 19 │ 6
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CORPORATE GOVERNANCE MODERATING GREEN INTELLECTUAL CAPITAL AND BLUE ACCOUNTING DISCLOSURE EFFECTS ON SUSTAINABILITY PERFORMANCE

Sri Bulan , Iin Rosini , Dian Widiyati

2516 - 2532

DOI: 10.61990/ijamesc.v4i5.911
Statistics: 0 │ 0
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ENHANCING AUDIT QUALITY: THE ROLE OF AUDITOR COMPETENCE, AUDIT PLANNING, AND RISK-BASED AUDITING

Tiara Nurmalasari , R. Wedi Rusmawan Kusumah

2533 - 2551

DOI: 10.61990/ijamesc.v4i5.841
Statistics: 0 │ 0
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THE EFFECT OF SOCIAL WORK ENVIRONMENT ON CNSD EQUIPMENT OPERATIONAL RELIABILITY AT SOEKARNO-HATTA AIRPORT

Inta Huliana , Dian Anggraini P. , Toni

2552 - 2565

DOI: 10.61990/ijamesc.v4i5.895
Statistics: 0 │ 0
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ACCOUNTING SYSTEMS, INTERNAL CONTROL, AND FINANCIAL REPORTING QUALITY: THE MODERATING ROLE OF TRANSPARENCY IN THE MINISTRY OF AGRICULTURE, INDONESIA

Ramu Puspita Embun Sari , Nofryanti , Holiawati

2566 - 2591

DOI: 10.61990/ijamesc.v4i5.910
Statistics: 0 │ 0
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TAXPAYER COMPLIANCE: EXAMINING THE EFFECT OF THE ADMINISTRATION SYSTEM AND DIGITAL TAX LITERACY

Setiyati Setiyati , Lauw Tjun Tjun

2592 - 2607

DOI: 10.61990/ijamesc.v4i5.847
Statistics: 0 │ 0
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PROFITABILITY, LIQUIDITY, SOLVENCY, AND STOCK PRICES: EVIDENCE FROM THE TRANSPORTATION AND LOGISTICS SECTOR IN INDONESIA

Adit Pratama , Romi Ferdian , Wulan Purnama Sari

2608 - 2625

DOI: 10.61990/ijamesc.v4i5.884
Statistics: 0 │ 0
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ENTERPRISE RISK MANAGEMENT, SUSTAINABILITY REPORTING, AND FIRM VALUE: THE MODERATING ROLE OF FINANCIAL PERFORMANCE

Hanapiah , Iin Rosini , Dian Widiyati

2626 - 2642

DOI: 10.61990/ijamesc.v4i5.850
Statistics: 0 │ 0
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UNDERSTANDING GOING CONCERN AUDIT OPINION: AUDIT QUALITY, SIZE, AND GOVERNANCE EFFECTS

Adhitya Budhiman , Rita Yuniarti

2643 - 2663

DOI: 10.61990/ijamesc.v4i5.864
Statistics: 0 │ 0
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SELF-CONTROL AS A MEDIATOR BETWEEN FINANCIAL LITERACY, LIFESTYLE, AND UNIVERSITY STUDENTS' CONSUMPTIVE BEHAVIOR

Ninda Amalia Putri , Romi Ferdian , Yasir Hudzaifah

2664 - 2685

DOI: 10.61990/ijamesc.v4i5.858
Statistics: 0 │ 0
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GOOD GOVERNANCE AND RISK MANAGEMENT AS DRIVERS OF PERFORMANCE ACCOUNTABILITY SYSTEMS: IMPLICATIONS FOR BUDGET FRAUD PREVENTION

Rundy Ekananta , Asrid Juniar

2686 - 2707

DOI: 10.61990/ijamesc.v4i5.855
Statistics: 0 │ 0
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FIRM SIZE AND DEBT AS DETERMINANTS OF TAX AGGRESSIVENESS: THE MODERATING EFFECT OF DIVIDEND POLICY

Mariasi Octavia Dewi , I Ketut Wenten

2708 - 2724

DOI: 10.61990/ijamesc.v4i5.931
Statistics: 0 │ 0
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THE DUAL PATHWAY TO TAX STRATEGY: FIRM SIZE AND PROFITABILITY IN TRANSPORTATION AND LOGISTICS SECTOR

Mohamad Zulman Hakim , Vincent Olawale Bamidele , Syifa Nurfauziyyah Aulia , Dewi Amelia , Dwi Oktaviani , Adinda Keysha Namora

2725 - 2748

DOI: 10.61990/ijamesc.v4i5.929
Statistics: 0 │ 0
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LIQUIDITY, LEVERAGE, ACTIVITY RATIO, AND PROFITABILITY OF INDONESIAN FOOD AND BEVERAGE FIRMS

Fernanda Novia Pramitha , Oryza Tannar

2749 - 2762

DOI: 10.61990/ijamesc.v4i5.933
Statistics: 0 │ 0
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DETERMINANTS OF LOCAL GOVERNMENT PERFORMANCE: EVIDENCE FROM SIAK REGENCY, INDONESIA

Dinda Rahayu Julia Raflin , Rosy Armaini , Meilinda Dwi Anugrah

2763 - 2782

DOI: 10.61990/ijamesc.v4i5.935
Statistics: 0 │ 0
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DECONSTRUCTING THE FRAUD HEPTAGON: INTERNAL ANTECEDENTS IN INDONESIA'S INFRASTRUCTURE SECTOR

Siti Nur Amelia , Mohamad Zulman Hakim , Rima Dwi Amanda , Taqiyya Sajwa Lestari , Zachrasari Laksono

2783 - 2809

DOI: 10.61990/ijamesc.v4i5.930
Statistics: 0 │ 0
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DETERMINANTS OF ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT: EVIDENCE FROM SIAK REGENCY, INDONESIA

Emi Linda Br Aruan , Desi Indriasari , Meilinda Dwi Anugrah

2810 - 2829

DOI: 10.61990/ijamesc.v4i5.936
Statistics: 0 │ 0
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GREEN INTELLECTUAL CAPITAL, CARBON EMISSION DISCLOSURE, AND FIRM VALUE: STAKEHOLDER PRESSURE AS MODERATOR

Lativa Nurunnisa , Holiawati , Nofryanti

2830 - 2848

DOI: 10.61990/ijamesc.v4i5.938
Statistics: 0 │ 0
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GOOD CORPORATE GOVERNANCE AND FIRM SIZE AS DETERMINANTS OF FINANCIAL SUSTAINABILITY: FINANCIAL PERFORMANCE AS MODERATOR

Tesya Rinviana Hartadi , Selfiani Selfiani

2849 - 2865

DOI: 10.61990/ijamesc.v4i5.934
Statistics: 0 │ 0
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BUDGET VARIANCES, FISCAL CAPACITY, AND FINANCIAL PERFORMANCE IN SOUTH SUMATRA LOCAL GOVERNMENTS

Nisya Inaztasia Rahmadhani , Nelly Masnila , Choiruddin

2866 - 2885

DOI: 10.61990/ijamesc.v4i5.937
Statistics: 0 │ 0
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INTELLECTUAL CAPITAL MODERATES FINANCIAL EFFICIENCY AND DIGITAL TRANSFORMATION WITH SUSTAINABLE GROWTH RATE

Vina Septianingrum , Holiawati , Ani Kusumaningsih

2886 - 2905

DOI: 10.61990/ijamesc.v4i5.932
Statistics: 0 │ 0
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