- New
- Research Article
- 10.61990/ijamesc.v4i1.709
- Feb 27, 2026
- International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
- Jesica Febiananta + 1 more
This study aims to analyze the influence of training strategies, athlete motivation, and coach communication on the productivity of Small Star Basketball Club athletes in Bandar Lampung City. The research uses a quantitative approach with an associative design. The population as well as the sample consisted of 30 active athletes in the age group of 15 years old with saturated sampling techniques. Data were collected through a five-level Likert scale questionnaire as well as documentation and literature studies. Data analysis was carried out using SPSS through validity, reliability, classical assumption test, and multiple linear regression with t-test, F test, and determination coefficient. The results of the study showed that training strategies and motivation had a positive and significant effect on athlete productivity, while coach communication had a significant negative effect. Simultaneously, these three variables have a significant effect on athlete productivity, which emphasizes the importance of synergy between technical, motivational, and communication aspects in coaching basketball athletes.
- New
- Research Article
- 10.61990/ijamesc.v4i1.710
- Feb 27, 2026
- International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
- Fauzan Hakim + 1 more
This study aims to analyze the implementation of human resource management in strengthening employee work commitment at the Faculty of Health Sciences, Universitas Muhammadiyah Tangerang. A qualitative descriptive research design was employed to obtain an in-depth understanding of the phenomenon. Primary data were collected through direct observation and semi-structured interviews with faculty leadership, administrative staff, and department heads, while secondary data were derived from scholarly literature and institutional documents. The findings reveal that effective human resource management practices, including transparent recruitment, competency-based training, fair performance appraisal, and motivational leadership, contribute significantly to enhancing employees' work commitment and work enthusiasm. These elements foster a positive organizational culture that encourages employee loyalty, discipline, and proactive engagement. When employees perceive genuine concern for their professional development and well-being, their sense of belonging and dedication increases, leading to improved performance and reduced turnover intentions. Consistent communication between management and staff is also key to sustaining motivation. In conclusion, strategic human resource management plays a pivotal role in strengthening employee commitment, supporting organizational performance and long-term sustainability.
- New
- Research Article
- 10.61990/ijamesc.v4i1.713
- Feb 27, 2026
- International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
- Nur Hayati + 2 more
One of the industries that is expanding is higher education, and it is seeing more and more competition. Strong leadership and the use of artificial intelligence technologies are viewed as the keys to raising higher education's effectiveness and competitiveness. In order to better understand how leadership, artificial intelligence, and higher education technology work together to improve higher education's competitive advantage, this study examines the relationships between artificial intelligence, leadership, and higher education competitiveness. It also takes into account the potential influence of higher education's performance as moderation. Using a sample of 250 students from five private higher education institutions in Bandung that provide recognized B Management study programs, this study employed the Purposive Sampling approach. SEM PLS (Partial Least Square) is the approach used for data analysis in this study. The findings demonstrate a strong, direct, and beneficial relationship between leadership and artificial intelligence and the effectiveness and competitiveness of higher education. It is anticipated that the study's conclusions will offer executives, employees, and practitioners in higher education insightful information. Finding the important variables that influence the competitiveness of higher education, such as the ways in which artificial intelligence and good leadership can work together, can help with strategic decision-making for the growth of long-lasting institutions.
- New
- Research Article
- 10.61990/ijamesc.v4i1.632
- Feb 26, 2026
- International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
- Peter O Nwafukwa + 6 more
The study x-rayed the extent of availability and utilization of financial resources in the administration of internal examinations in public secondary schools in Ebonyi State, Nigeria. The design of the study was a descriptive survey research design. The population of the study comprised 1,519 secondary school principals and teachers in 215 public secondary schools in both urban and rural areas of the state. Simple random sampling technique was used to select 100 principals and 500 teachers making a total of 600 respondents for the study. The instrument for data collection was a 20-item structured questionnaire developed by the researchers on a four-point scale of Very High Extent (VHE), High Extent (HE), Low Extent (LE) and Very Low Extent (VLE) response pattern weighted 4, 3, 2 and 1 respectively. The questionnaire was duly validated by three experts, two from Educational Administration and Planning and one from Educational Measurement and Evaluation, all from Ebonyi State University, Abakaliki. Using the test re-test procedure and applying the Pearson Product Moment Co-relation Co-efficient analysis, the reliability of the instrument was established at 0.76 using 10 secondary schools in Enugu State. Data collected were analyzed using mean and standard deviations. t-test statistic was used to test the hypotheses at 0.05 level of significance. Very high extent and high extent were used when the mean scores are above 2.50 and low extent when the mean scores are below 2.50. Findings of the study indicates that financial resources for the administration of internal examinations in Ebonyi State public secondary schools were available to a low extent, and that the utilization of financial resources for the procurement of examination materials for administration of internal examinations in Ebonyi State public secondary schools were to a very low extent. Based on the findings, the researchers made the following recommendations; government should involve Non-governmental Organization (NGOs), Philanthropists, Parent Teachers’ Association (PTA) and other concerned stakeholders in making financial resources available in public secondary schools in Ebonyi State.
- New
- Research Article
- 10.61990/ijamesc.v4i1.707
- Feb 24, 2026
- International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
- Nanda Nugraha + 1 more
This study aims to examine the influence of product innovation and digital promotion on the sales performance of My Klambi, a local modest fashion brand in Indonesia. It seeks to determine the individual and combined effects of these strategies in addressing the brand’s seasonal sales dependency. A quantitative approach was employed, using a survey of 100 active My Klambi resellers selected via purposive sampling. Data were collected through a structured online questionnaire measuring perceptions of product innovation, digital promotion, and sales performance using a 4-point Likert scale. Multiple linear regression analysis was conducted using SPSS to test the hypotheses. The results indicate that product innovation has a strong, positive, and significant effect on sales performance (β = 0.677, p = 0.000). In contrast, digital promotion has a positive but statistically non-significant direct effect (p = 0.080). However, both variables together exert a significant synergistic influence on sales performance (F = 104.005, p = 0.000), explaining 68.2% of its variance. For My Klambi, sustaining product innovation is paramount for direct sales growth. Digital promotion should be optimized as a supportive tool for brand building, lead generation, and amplifying innovation narratives. Management should develop integrated campaigns that leverage the synergy between innovative products and targeted digital storytelling to reduce seasonal reliance and ensure year-round sales stability. This study contributes to the marketing literature by empirically testing the product-promotion nexus within the underexplored context of a modest fashion SME in an emerging market. It reveals the nuanced, synergistic rather than purely direct, role of digital promotion in a reseller-based business model, offering contextual insights for similar firms.
- New
- Research Article
- 10.61990/ijamesc.v4i1.687
- Feb 22, 2026
- International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
- Fajar Maully Pratama + 1 more
This business plan aims to analyze the financial feasibility and development prospects of the GF Rancabolang Pharmacy and Medical Clinic (GF RCB) as an integrated health service (one-stop service) that combines medical practice and medicine provision. This plan was developed based on the increasing community need for accessible, fast, and high-quality health services. The analysis was conducted using a quantitative approach through investment feasibility indicators, namely Payback Period, Net Present Value (NPV), Return on Investment (ROI), and Profitability Index (PI). The results of the calculations show that the initial investment of IDR 540,000,000 is feasible. The Payback Period was achieved in 1.26 years (±15 months), indicating a quick return on investment. The NPV value of IDR 526,859,000 shows that the project generates positive economic benefits, while the ROI of 79% and PI of 1.98 prove that this venture provides a high level of profit. The 2025–2029 financial projections show an increase in revenue from IDR 2.2billion to IDR 3.22 billion, as well as an increase in net profit after tax from IDR 429 million to IDR 761 million. Thus, the development of the GF Rancabolang Pharmacy and Clinics declared feasible, profitable, and has long-term growth prospects.
- New
- Research Article
- 10.61990/ijamesc.v4i1.695
- Feb 22, 2026
- International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
- Muhammad + 2 more
This study aims to describe how MSME owners understand the concept of corporate social responsibility (CSR) and how this understanding relates to their practices. To explore the meaning, experiences, and interpretations of CSR by business actors, this study employs a phenomenological approach and an interpretive paradigm as a lens for addressing the research problem. This approach was chosen because it enables researchers to gain an in-depth understanding of the subjective experiences of MSME owners, including the values, beliefs, and considerations that shape their actions. The findings reveal that MSME owners' understanding of CSR is generally confined to informal social relationships, such as assisting neighbors, contributing to community activities, or maintaining good relations with the surrounding environment. CSR is not yet perceived as part of a structured business strategy nor as an ongoing responsibility inherent to business operations. Moreover, resource constraints including limitations in time, labor, and financial capacity emerge as key factors restricting CSR implementation at the MSME level. Business owners tend to prioritize the continuity of daily operations, leading them to view CSR activities as additional efforts undertaken only when circumstances allow.
- New
- Research Article
- 10.61990/ijamesc.v4i1.690
- Feb 22, 2026
- International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
- Nurul Azizah Tamang + 2 more
Public sector financial management demands transparency and accountability to realize good governance. However, challenges such as limited human resource competence, weak internal control, and fraud risks remain obstacles in the preparation of government financial statements. This study aims to review the role of financial information systems, internal audit, and investigative audit in enhancing public sector financial accountability. The method used is a Systematic Literature Review (SLR) by analyzing 20 articles published between 2021–2025, consisting of national and international literature selected through databases such as Scopus, Web of Science, EBSCO, Google Scholar, and Portal Garuda. The results show that financial information systems, particularly the implementation of SAKTI, serve as the technical foundation of transparency, but their effectiveness highly depends on user competence and organizational support. Internal audit, through the role of APIP/BPKP, functions as a preventive control mechanism that requires independence and institutional support. Meanwhile, investigative audit functions as a reactive protection instrument against fraud, in which the competence and experience of forensic auditors are dominant factors. The synthesis of the literature confirms that the synergy of these three aspects strengthens public financial accountability while supporting the implementation of good governance principles in state financial management.
- New
- Research Article
- 10.61990/ijamesc.v4i1.680
- Feb 21, 2026
- International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
- Maria Natalia + 2 more
Analyzing the effect of interaction between ESG and asset quality on the 2019-2023 financial performance from manufacturing firm indexed on Indonesia Stock Exchange is the goal of this research. Firms published annual reports are the source for research data. If the data were unavailable on the IDX website, the researchers retrieved it from the companies’ official websites. The findings exhibit that there is no significant effect on ESG interaction with financial performance, as measured by ROA, while asset quality, measured by the quick ratio, positively affects financial performance. Contribution made by offering further insight of the interaction between ESG practices and financial performance in manufacturing firms indexed on the IDX during the 2019–2023 period. The interaction among ESG and financial performance has been explored by previous studies, but most studies have focused on global firms or broader sectors. By focusing on Indonesia’s manufacturing sector, this study provides empirical insights into how ESG factors interact with asset quality and financial performance in an emerging market context where ESG regulations are still evolving and implementation challenges persist. Thus, this research contributes to the literature by addressing a significant gap in ESG studies, which have predominantly examined developed markets or boarder sectors.
- New
- Research Article
- 10.61990/ijamesc.v4i1.681
- Feb 17, 2026
- International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
- Paul Ng’ang’a Macharia + 3 more
Micro and Small Enterprises play a crucial role in Kenya’s economy, yet their financial sustainability is often weakened by limited credit access and high collateral requirements. This study assesses the effect of guarantees measured through collateral fund requirements on the financial sustainability of Micro and Small Enterprises supported under the National Agricultural and Rural Inclusive Growth Project from 2018 to 2022. Using panel data from 390 enterprises, financial sustainability was evaluated using net profit margin and current ratio, while firm size was measured using the natural logarithm of total assets. Results show that collateral-based guarantees have a significant negative effect on financial sustainability, indicating that stringent collateral demands hinder credit access and strain enterprise performance. The study further finds that firm size positively moderates this relationship, with larger Micro and Small Enterprises better able to absorb the effects of collateral requirements. The study concludes that while guarantees aim to enhance financing, high collateral thresholds can undermine sustainability, particularly for smaller firms. It recommends more flexible guarantee frameworks and policies that strengthen firm capacity to ensure equitable access to finance.