Vol. 13 No. 1 (2026)

Published: 05-01-2026

Articles

Green Finance in India: Catalyzing Economic Growth through ‎Sustainable Investments and Public Perception Analysis
Ravi Ranjan Mishra, Dr. Aditi Sarawagi, Dr. Amit Gupta

https://doi.org/10.14419/3h5anv49

1-10
Fiscal Policy and Social Equity: The Redistribu‎tive Effects of Government Spending on Inequality
Shang Yao , Abu Sufian Abu Bakar, Shamzaeffa Samsudin

https://doi.org/10.14419/bh7rgd11

11-23
From Adoption to Intention: The Empirical Relationship Between Digital Technologies and Online Purchasing Behaviour
Rohit Bhagat, Pallavi Bhagat, Atif Javed Qazi, Raashidah Gani, Ramona Birau, Virgil Popescu, Roxana-Mihaela Nioata (Chireac), Gabriela Ana Maria Lupu (Filip), Cristina Sultănoiu (Pătularu)

https://doi.org/10.14419/ynf5yj70

24-31
Digital Banking and Its Role in International Trade
D. Renukadevi, Sharan Kumar Shetty, P. Vidhya, Ramona Birau, Virgil Popescu, P. Manochithra , Roxana-Mihaela Nioata (Chireac), Gabriela Ana Maria Lupu (Filip), M. Devaki, N. Devaram

https://doi.org/10.14419/n9b7ef73

32-38
Financial Performance Evaluation of Selected Small FinanceBanks ‎in India: A CAMEL Model Approach
Sagarika, Rupesh Roshan Singh, Daniel Frank, Ramona Birau, Virgil Popescu, K Sudhir Prabhu, Roxana-Mihaela Nioata (Chireac), Gabriela Ana Maria Lupu (Filip)

https://doi.org/10.14419/3yxpd889

39-46
The Impact of Tax Incentives on Innovation EfficiencyIn ‎Agricultural Enterprises: A Study of A-Share Listed Companies
Zixin Liu

https://doi.org/10.14419/abs80c75

47-55
Understanding Behavioural Intention to Adopt E-Invoicing in The Case of Malaysia Small and Medium Enterprises (SMEs): A UTAUT2
Azleen Ilias , Nasrudin Baidi , Erlane K. Ghani , Kamaruzzaman Muhammad

https://doi.org/10.14419/a800db91

56-67
Resources to Advantage: An Integrated Conceptual AnalysisOf VRIN ‎and VRIO Frameworks in Strategic Management
Angel Clare Antony, Dr. Anuradha. P.S

https://doi.org/10.14419/s546e580

68-72
Views of Non-Star Hotel Players in Bali on Sustainable Accounting
I Nyoman Sunarta , Partiwi Dwi Astuti, Gusi Putu Lestara Permana, I Made Sudiksa

https://doi.org/10.14419/kar3fk24

73-84
Functioning of Urban Food Markets in The Western Plateau Region of Togo, West Africa
Biré Kemedou Pélagie Kolou, Koffi Adjalo , Kossiwa Zinsou- Klassou , Jérôme Chenal

https://doi.org/10.14419/hda2w598

85-100
Exploring the Role of Augmented and Virtual Reality inEnhancing ‎Perceived Ease of Use and InfluencingConsumer Behavior Towards ‎Cosmetic Purchases: A Systematic Review
Ms. S. Subhashree , Dr. Reshma Sable, Dr. Sumetha Madhu, Ms. Dhartiben Neelkumar Patel , Dr. Khushboo Bhatt , Ms. Foram Pathak , Ms. Nikita Chhasatiya

https://doi.org/10.14419/9tbha832

101-111
Financial Capacity for Sustainable Growth of Listed Agricultural Enterprises in Vietnam
Tran Thi Lan

https://doi.org/10.14419/j0zcv545

112-119
Investing in Heritage: A Financial Viability Framework for Eco-Innovation in Cumilla's Khadi Textile Sector in ‎Bangladesh
Muhammad Mahboob Ali

https://doi.org/10.14419/fhb8tq10

120-132
Enhancing Organizational Performance through Agile Coach‎ing: The Role of Organizational AgilityNeurological Dominance, Spiritualityand Culture
Taufiq Risal, Darwin Lie, Fajar Rezeki Ananda Lubis

https://doi.org/10.14419/7st48y73

133-140
The Analysis of Firm Size, Asset Tangibility, and Financial‎Performance of Non-Financial Firms Listed on TheNigerian ‎Exchange Limited
Odeh O Sunday, Habibu Sabari M, Popoola Abiodun , Isah Shitu, Abraham Vincent Atayi, Elijah Adeiza Evinemi

https://doi.org/10.14419/kfc48e05

141-147
Overconfidence Bias in Financial Decision-Making: Evidencefrom Culinary MSMEs in Banjarmasin, ‎Indonesia
Rika Sylvia, Asrid Juniar , Sarwani , Dian Masita Dewi

https://doi.org/10.14419/vn7scf57

148-153
Short-Run Costs, Long-Run Gains? The Remittances andEconomic Performance in Nepal
Sarita Gurung , Bojindra Prasad Tulachan , Birendra Narayan Shah

https://doi.org/10.14419/ddkn3770

154-161
Digital Investment Decisions: How Financial Behaviorand Attitude Interacts with Financial Literacy?‎
Tutik Siswanti, Juniati Gunawan, Susi Dwi Mulyani

https://doi.org/10.14419/t8xpdz69

162-171
Mapping Two Decades of Artificial Intelligence and MachineLearning in Credit Scoring ‎and Loan Restructuring:A Bibliometric and Network Analysis of Global Research ‎‎(2000–2025)‎
K. V. Sriranga Abhishek , Dr. G. Sunitha

https://doi.org/10.14419/6fv42967

172-182
Digital Readiness and Innovation in Indonesian Hospitals:Navi‎gating Challenges in Post-Pandemic Healthcare Management
Sherly Nurfadhila, Dian Purbani, Dewi Sri Surya Wuisan

https://doi.org/10.14419/5ykv3511

183-188
Driving Sustainability: How Regulatory Pressure, Leadershipand Uncertainty Shape ‎EMA Adoption in Oman’sManufacturing Sector
Alaa Mohamed Alamri, Bakhtiar Alrazi, Sarfaraz Javed

https://doi.org/10.14419/cfpncb90

189-197
Bridging Temporal Dynamics and Nonlinear Patterns inMacroeconomic Forecasting: A Hybrid Statistical Learning Approach
Dharmateja Priyadarshi Uddandarao , Ankush Mahajan , Ravi Kiran Vadlamani

https://doi.org/10.14419/3e55tj72

198-210
New Hope! Advancing Social Entrepreneurship for Peoplewith Disabilities in Malaysia and ‎Indonesia
Dr. Ari Kuncara Widagdo , Prof. Dr. Rahmawati , Dr. Rochmat Aldy Purnomo , Prof. Dr. Noor Ismawatibinti Jaafar , Dr. Farzana Parveen Tajudeen , Siti Rochmah Ika , Dr. Endang Dwi Amperawati

https://doi.org/10.14419/xsnqwq02

211-222
Modelling Volatility in The Indian Stock Market: A GARCH-Based Analysis of Mutual ‎Funds and Stocks
Ms. Monika‎ , Dr. Satpal Singh, Dr. Rachna Jawa

https://doi.org/10.14419/8bdrpf37

223-231
A Model of User Satisfaction and Quality in The Implementation ‎of SISKEUDES
Galih Supraja, Erlina, Agung Wahyudhi Atmanegara, Keulana Erwin, Fauziah Kumalasari

https://doi.org/10.14419/zsrf3546

232-238
Strategic Management Practices and Their Economic Impact ‎on SME Profitability in Emerging Markets
Dr. Kirti Mehta, Dr. Dhanya K A , Dr. Ruchi Pandey , Er. Sudhir Kumar Sahu , Dr. Vinayak Vishwakarma , Dr. Sayak Gupta

https://doi.org/10.14419/1azdgy97

239-245
Socio-Economic Impacts of Rubber Farming on RuralCommunities: A Systematic Literature Review
Suju Giri Basumatary, Gunajit Sarma

https://doi.org/10.14419/x87p2d09

246-255
Harnessing Artificial Intelligence and Blockchain ‎Technologiesfor Shariah-Compliant Accounting: A ‎Critical Evaluation ofOpportunities, Challenges, and ‎Ethical Implications
Aysha N. AlSalih

https://doi.org/10.14419/11ag0x81

256-262
Quantum Computing Drives Innovation in Business Intelligence Across Marketing and Finance through Systematic Review and Strategic Foresight
Arnold C. Alguno, Rey Y. Capangpangan , Yuri U. Pendon, Rosemarie Cruz-Español

https://doi.org/10.14419/803cts61

263-277
Design and Build A Land Conflict Management Model
Agustin Iterson Samosir, Budi Mulyanto, Noer Azam Achsani, Arif Imam Suroso

https://doi.org/10.14419/h5zfsb25

278-288
Big Data Analytics and Cybersecurity for Sustainable Infrastructures in ‎Business Transformation
Abdullah Al Mamun , Nusaibah Naushin, Jannat Begum, Md. Jahid Hasan Jony, Fahim Hassan, S M Monirul Islam

https://doi.org/10.14419/h6jvx987

289-298
Operational Efficiency and Financial Health: Analysing Indian Public and Private ‎Banks Using CAMEL Framework and Regression Models
Rose Martina P. , Vinitha K.

https://doi.org/10.14419/2mwwb326

299-308
A Study on Digital Green Marketing and Its Role in ‎Promoting Eco-Friendly Products in Urban Markets
Dr. Venkateswarlu Karumuri , Dr. Tejaswini Bastray , Dr. Krishnamoorthi M. , Dr. S. Ramesh Babu , Dr. K. Saketh Reddy , Kanumuri Vinod Varma, Dr. Mahabub Basha S

https://doi.org/10.14419/n3q34m94

309-315
The Impact of Key Factors on Internal Audit Performance:‎Evidence from Saudi Arabia’s ‎Healthcare Sector
Esam Ali Alghamdi, Aza Azlina Md Kassim

https://doi.org/10.14419/agzhhh17

316-323
AI-powered inventory optimization models: a strategic framework for ‎improving stock management in US supply chains
MD Rokibul Hasan, Babul Sarker, Kamana Parvej Mishu, Md Anisur Rahman, Reza E Rabbi Shawon, Pravakar Debnath

https://doi.org/10.14419/twwx4k03

324-338
Challenges of Implementing ISSA 5000 in AuditingSustainability Reports Under IFRS ‎SustainabilityStandards: Evidence from AuditorsIn Jordan and Palestine
Jamal Jamil Moh'd Milhem

https://doi.org/10.14419/cdr7fa83

339-349
Diversity and Inclusivity Evolution: A Research MappingAnd Systematic Analysis of Global ResearchTrends ‎‎(2007-2025)‎
Kruthika Renu, Dr. G. Velmurugan

https://doi.org/10.14419/mmb9mk24

350-361
The Role of Language, Cultural Norms, and Sensitivity In Shaping Online ‎FMCG PurchaseIntentionsin The GCC
Dr. Fawaz Mohammed A. Alshihre

https://doi.org/10.14419/07pse325

362-370
The Influence of Adaptive Organizational ‎Climate and DigitalTechnology Utilization on ‎Employee MotivationOf Local Startups in ‎Gorontalo
Irwan Yantu, Andi Yusniar Mendo, Syamsul B. Biki

https://doi.org/10.14419/k9k6wt54

371-379
The Impact of FinTech Adoption on SME Performance: The Mediating Roles of Financial Literacy and Transparency
Pradeep singh, Dr. Rupinder Katoch, Arun Kumar , Dr. Anuradha Bhandari

https://doi.org/10.14419/ppty7653

380-392
Sustainability Accounting Compliance Under IFRS S2:Carbon Emission Disclosure in IndonesianState-Owned Enterprises AcrossThree Regulatory Phases
Widyaningsih Azizah, Eka Sudarmaji, Hotman Fredy

https://doi.org/10.14419/0xmd1n40

393-400
Examining The Mediating Effect of Technology Attitude on‎Retail Investors’ Adoption of Artificial Intelligence inInvestment Decisions
Sarjas M K, Dr G. Velmurugan

https://doi.org/10.14419/17m55835

401-412
From Knowledge and Values to Green Investment: Analyzing The ‎Mediating Role of Attitude
Mohammed Radeef K M, Velmurugan G.

https://doi.org/10.14419/z6mwmg87

413-422
Research on The Impact of Intelligent Manufacturing on‎Enterprise ESG Performance:‎ Empirical EvidenceOf Economics from China
Chen Xu, Batkhuyag Ganbaatar

https://doi.org/10.14419/m0f0bq97

423-435
Circular Economy in Retail Spaces: Behavioral Drivers Of Mall ‎Selection in Malaysia
Aminath Shina, Ling Chai Wong, Rohizan Ahmad, Poh Kiong Tee, Halina Hasim, Siao Fui Wong

https://doi.org/10.14419/jwpefg44

436-445
Impetus of E-Customer Satisfaction and Its Effects on E-Customer Loyalty: An SEM ‎Approach on App-Based Instant Home Delivery Services In an Emerging Market Context
S. M. Monirul Islam, Abul Kalam, Pinky Akter , Md. Jahirul Islam , S. M. Akterujjaman, Tiong Ying Ying, Md. Idris Ali

https://doi.org/10.14419/rxf7qz05

446-462
Exploring The Influence of Personality Traits and AI MediatorDesign on ‎Dispute Resolution: The Mediating Role ofMediator Function and ‎ModeratingEffect of Dispute Type
Pradeep Kumar Bharadwaj , Dr. Megha Ojha, Dr. Venkateswara Rao Podile

https://doi.org/10.14419/wcs7e862

463-470
Dynamic Interdependence between NFTs, DeFi Tokens and ‎Sustainable Assets Across Geopolitical Crises
Samoon Khan, Dr. Syed Hassan Imam Gardezi , Prof. Rupinder Katoch

https://doi.org/10.14419/q6a30k28

471-479
Forensic Accounting Knowledge and Socio-Cultural Perspectives on Fraud Prevention in Higher Education Institutions
Rudy Hartanto, Sri Fadilah, Edi Sukarmanto, Ririn Sri Kuntorini

https://doi.org/10.14419/6nk8xs22

480-488
Understanding Omnichannel Consumer Behavior in ‎FMCG:A Mediation-Based Analysis of Perceived ‎Value
Ms. Sharmila R, Dr. Janis Bibiyana D.‎

https://doi.org/10.14419/yb214b94

489-504
Exploring The Role of External Integration in Shaping Supply ‎Chain Capabilities
Alexander Hiro Wibisono, Timotius F.C.W. Sutrisno, Fulgentius Danardana Murwani

https://doi.org/10.14419/pgxf7k95

505-512
The Cultural Enablers and Barriers of AI Adoption In Strategic Marketing Decision-‎Making: From Resistance to Transformation
Ali Al Ghamdi, Dr.Asad Ur Rehman

https://doi.org/10.14419/gk3pjd18

513-523