Vol. 4 No. 1 (2026): February

Articles

• GUARANTEES, FIRM SIZE AND FINANCIAL SUSTAINABILITY OF MICRO AND SMALL ENTERPRISES IN KENYA

  Paul Ng’ang’a Macharia, Tobias Olweny, Cynthia Stella Waga, Jeff Arodi

  1 - 16

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• ESG, ASSET QUALITY, AND FINANCIAL PERFORMANCE: EVIDENCE FROM THE INDONESIAN MANUFACTURING SECTOR

  Maria Natalia, Yuliana Gunawan, Imelda Yunita

  17 - 24

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• THE ROLE OF FINANCIAL INFORMATION SYSTEMS, INTERNAL AUDIT, AND INVESTIGATIVE AUDIT IN ENHANCING PUBLIC SECTOR FINANCIAL ACCOUNTABILITY: SYSTEMATIC LITERATURE REVIEW

  Nurul Azizah Tamang, Arifuddin, Syarifuddin

  25 - 41

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• CORPORATE SOCIAL RESPONSIBILITY PRACTICES IN MSMES: BUSINESS OWNERS’ PERSPECTIVES THROUGH A PHENOMENOLOGICAL APPROACH

  Muhammad, Lilik Purwanti, San Rudiyanto

  42 - 53

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• STRATEGIC BUSINESS SYNERGY IN HEALTH SERVICES: ANALYSIS OF THE DEVELOPMENT OF GF RANCABOLANG (GF RCB) PHARMACY AND DOCTOR CLINIC

  Fajar Maully Pratama, Yenny Maya Dora

  54 - 65

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• LEVERAGING PRODUCT INNOVATION AND DIGITAL PROMOTION: A STRATEGY FOR SALES GROWTH IN THE MY KLAMBI FASHION BRAND

  Nanda Nugraha, Defrizal Defrizal

  66 - 79

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• EXTENT OF AVAILABILITY AND UTILIZATION OF FINANCIAL RESOURCES IN THE ADMINISTRATION OF INTERNAL EXAMINATIONS IN PUBLIC SECONDARY SCHOOLS IN EBONYI STATE NIGERIA

  Peter O. Nwafukwa, Anigbo B. Ifeyinwa, Odeh N. Bernadette, Uchewa I. Ifeoma, John Michael Nwankwo, Ogbu Joy Anulika, Christian O. Aleke

  80 - 90

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• THE INFLUENCE OF COACHING STRATEGIES, MOTIVATION, AND COMMUNICATION OF COACHES ON THE PRODUCTIVITY OF SMALL STAR BASKETBALL CLUB ATHLETES

  Jesica Febiananta, Defrizal Defrizal

  91 - 102

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• HUMAN RESOURCE MANAGEMENT IN ENHANCING EMPLOYEE WORK COMMITMENT AT THE FACULTY OF HEALTH SCIENCES MUHAMMADIYAH UNIVERSITY OF TANGERANG

  Fauzan Hakim, Hengki Nurhuda

  103 - 117

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• EMPOWERING HIGHER EDUCATION: INSTITUTIONAL PERFORMANCE AS A KEY FACTOR

  Nur Hayati, Dani Sopian, Arief Yanto Rukmana

  118 - 132

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• CAPITAL STRUCTURE DETERMINANTS AN EMPIRICAL INVESTIGATION OF INDONESIAN MANUFACTURING COMPANIES

  Nana Umdiana, Kodriyah

  133 - 148

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• THE EFFECTS OF WORKLOAD, WORK ENVIRONMENT, AND JOB STRESS ON EMPLOYEE PERFORMANCE

  Burhanudin, Muhammad Febrian Catur HY.

  149 - 162

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• THE INFLUENCE OF PRODUCTS, PRICES, PROMOTIONS, AND PLACES ON PURCHASE DECISIONS AT PANGLONG SAKAI SAMBAYAN IN BRANTI RAYA SOUTH LAMPUNG

  Muhammad Amar Qusay, Ni Putu Widhia Rahayu

  163 - 175

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• THE ROLE OF COMPANY SIZE IN MODERATING THE EFFECT OF AUDIT TENURE, PROFITABILITY, COMPANY RISK AND COMPANY COMPLEXITY ON AUDIT FEES WITH AUDIT QUALITY AS A MEDIATOR

  Mohamad Zulman Hakim, Siti Nurhayati, Novita Dwi Safitri, Dini Ramadhanty, Nur Mala

  176 - 191

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• HOTEL ACCOUNTING STAFF'S PERCEPTION OF THE CHALLENGES OF PREPARING FINANCIAL STATEMENTS: A QUALITATIVE STUDY

  Tahlis Farida Novianti, Arifuddin, Syarifuddin

  192 - 205

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• DIGITAL-BASED SUSTAINABLE MANAGEMENT TRANSFORMATION IN IMPROVING LEARNING SYSTEM AT STATE JUNIOR HIGH SCHOOL 1 INDRALAYA SELATAN

  Reni Januarti, Zulkifli Sultan

  206 - 215

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• ANALYSIS OF HOTEL EMPLOYEES' UNDERSTANDING OF SIA USED IN DAILY OPERATIONS

  Mursandi, Arifuddin, Syarifuddin

  216 - 229

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• ACCOUNTING INFORMATION VALUE RELEVANCE, FINANCIAL DISTRESS, AND STOCK PRICE BEHAVIOR: EMPIRICAL EVIDENCE FROM INDONESIAN LISTED BANKS

  Resvi Noprianti, Holiawati, Ani Kusumaningsih

  230 - 242

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• ANALYSIS OF ACCOUNTING INFORMATION SYSTEMS AND CHANGE MANAGEMENT IN BUSINESS ACTIVITIES IN THE DIGITALIZATION ERA

  Syarifuddin, Arifuddin, Qathrunnnada Atikah Hamka

  243 - 251

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• FRAUD HEPTAGON MODEL TO DETECT FINANCIAL REPORTING FRAUD IN THE INDONESIAN BASIC MATERIALS SECTOR

  Siti Nursiah, Mohamad Zulman Hakim, Galuh Putri Maharani, Anindya Ramadhani, Renita Yulian

  252 - 270

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• THE EFFECT OF ECONOMIC VALUE ADDED, AND MARKET VALUE ADDED ON STOCK RETURNS WITH DIVIDEND POLICY AS A MODERATION VARIABLE

  Aditya Rizkia Dwi Saputra, Sugiyanto, Holiawati

  271 - 290

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• FINANCIAL DISTRESS DETERMINANTS IN INFRASTRUCTURE FIRMS: THE ROLES OF AUDIT COMMITTEES, FINANCIAL INDICATORS, AND OWNERSHIP STRUCTURE WITH PROFITABILITY AND FIRM VALUE EFFECTS

  Mohamad Zulman Hakim, Fakhra Aura Febriawanto, Anggun Ardianih, Mulyanti, Alya Fakhirah Mashuri

  292 - 310

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• DETERMINANTS OF STOCK PRICES: CAPITAL STRUCTURE, PROFITABILITY, AND SALES GROWTH

  Deden Tarmidi, Hendro Paulus, Apollo Daito, Nurul Hidayah, Muhyarsyah

  311 - 325

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• THE EFFECT OF THIN CAPITALIZATION AND TUNNELING INCENTIVES ON TAX AVOIDANCE THROUGH TRANSFER PRICING PRACTICES

  Metta Ciptaningtyas, Lin Oktris

  326 - 342

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• AN ANALYSIS OF TAX COMPLIANCE AMONG MSMES IN BEKASI CITY BASED ON THE THEORY OF PLANNED BEHAVIOR

  Nancy Neorita Siagian, Lin Oktris

  343 - 357

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• DETERMINANTS OF CORPORATE SUSTAINABILITY DISCLOSURE: EVIDENCE FROM ESG BOARD

  Linda Ayu Wulandari, Hendro Paulus, Nita Erviana, Deden Tarmidi, Diah Iskandar

  358 - 377

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• BOARD CHARACTERISTICS AND OPERATIONAL EFFICIENCY OF WATER AND SANITATION COMPANIES IN MOUNT KENYA REGION

  Mugambi Joyce Wanjiru, Douglas Rosana, Tumaini Mwikamba

  378 - 395

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• DEVELOPMENT OF DYNAMIC CAPABILITY AS A STRATEGY TO IMPROVE ORGANIZATIONAL ECONOMIC PERFORMANCE IN THE ERA OF DIGITAL DISRUPTION

  Susan Kristinawati, Gofur Ahmad, M. Irfan Tarmizi, Yatimin

  396 - 407

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• THE EFFECT OF SELF-EFFICACY AND CAREER GOAL ORIENTATION ON STUDENTS' DIGITAL COMPETENCY DEVELOPMENT INTENTIONS: A CROSS-DISCIPLINARY STUDY

  Abdul Jamil, Luqman Hakim, Muhammad Yusuf, Irpan Hidayat Hasibuan, Joko Sarono

  408 - 422

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• THE INDONESIA-TURKEY FOREIGN TRADE

  Selminaz Adıgüzel, Eko Fajar

  423 - 447

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