Vol. 12 No. 2 (2025)

Published: 31-05-2025

Articles

Do GDP growth and insurance penetration affect Insurtech funding in the Indian scenario
Arnab Das Sharma , Dr. Muthumeenakshi M

https://doi.org/10.14419/apd8zn09

1-9
Guidelines for tax planning and management in the industrial sector for benefit to the organization
Anchalee Donkaw , Assistant Professor Dr. Natha Sawetnarakul, Professor Dr. Thanin Silpchalu

https://doi.org/10.14419/bh2yfy75

10-17
Labor cost management approaches in the industrial sector for sustainable success
Poompar Tippayatayarut , Sunee Wattanakomol, Thanin Silpcharu

https://doi.org/10.14419/ky9f0638

18-26
Corporate financing and taxation in an emerging economy
Cordelia Onyinyechi Omodero, Ebieri Jones , Gbenga Ekundayo

https://doi.org/10.14419/1ctxym56

27-34
Tax aggressiveness in the energy industry: insights of emerging ‎countries
Enggar Diah Puspa Arum, Rico Wijaya, Ilham Wahyudi

https://doi.org/10.14419/2eq43940

35-42
Analysis of disruptive business models: leveraging AI to ‎transform accounting services
Dr. Bamidele Segun Ilugbusi, Professor Nirmala Phd MPA Dorasamy

https://doi.org/10.14419/w04bmy85

43-46
E-Banking and customer satisfaction: a bibliometric review of ‎research trends, economic relevance and accounting implications (2002-2024)‎
Aazib Afraz T N, Geetha R

https://doi.org/10.14419/sn02b236

47-60
Modelling young consumers' awareness and purchase behavior of eco-friendly products: A PLS-SEM approach
Muzammil A, Dr. Vijayaraj K

https://doi.org/10.14419/zs6dzj66

61-68
Performance management and work engagement: the engaging moderating roles of digital traceability and collaboration - new evidence using longitudinal data
Vina Winda Sari, Erlina , Iskandar Muda , Windi Astuti

https://doi.org/10.14419/f6q3qs08

69-75
The impact of financial technology on MSME performance ‎in indonesia: a study using the technology acceptance model
Heny Triastuti Kurnia Ningsih, Erlina , Agung Wahyudhi Atmanegara

https://doi.org/10.14419/4pktwq88

76-84
Advanced fraud detection using machine learning models: ‎enhancing financial transaction security
Nudrat Fariha, Md Nazmuddin Moin Khan, Md Iqbal Hossain, Syed Ali Reza, Joy Chakra Bortty, Kazi Sharmin Sultana, Md Shadidur Islam Jawad, Saniah Safat, Md Abdul Ahad, Maksuda Begum

https://doi.org/10.14419/c73kcb17

85-104
Tourism village encourages the realization of an inclusive community through the transformation of three key elements
I Gusti Ayu Purnamawati, I Gusti Bagus Baskara Nugraha

https://doi.org/10.14419/nsxwp318

105-113
The Impact of Influencer Attributes on Consumer Buying Intention: Examining the Mediating Role of Perceived Credibility and Consumer Engagement
Sonia Chaturvedi , Dr. Sumit Sangwan

https://doi.org/10.14419/cw7knh40

114-120
Cooperative Banking for A Sustainable Social Economy: Insights From Italy
Binu Peediyeckal Devassia, Sathyapriya Janarthanam , Emiljan Karma, Mauro Gianfranco Bisceglia

https://doi.org/10.14419/s148r532

121-129
Financial Performance: The Role of Corporate Governance and CSR ‎Across Firm Sizes and Industries in India
Ramakrishna Vuppuluri, Abhishek Pandey

https://doi.org/10.14419/9g09c067

130-137
Strategic Management and Sectoral Performance in The Food‎Industry: A Time-Series Econometric Study Using Elasticity-Based ‎Modeling
Ilhomjon Yuldashevich Umarov, Qiyomidin Muftaydinov, Doniyor Khamidovich Sarimsakov

https://doi.org/10.14419/1vmamp02

138-146
The Economic Value of Intangible Cultural Heritage: Tibetan Dance and Tourism in Shangri-La
Tangyu Huang, Sirimongkol Natayakulwong

https://doi.org/10.14419/y9gmx194

147-154
Measuring the Performance of Poultry Slaughterhouse ‎Certification in Supporting Halal Ecosystem: An Empirical Study in Jember Regency, Indonesia
Moh. Adenan, Fajar Wahyu Prianto, Ari Subagio, Deasy Wulandari, Susanti Prasetiyaningtiyas, Umi Cholifah, Ririn Irmadariyani, Thomas Soseco

https://doi.org/10.14419/w14pt709

155-162
Bridging Risk, Regulation, and Behavior: Understanding Credit Tolerance Behavior in ‎Crisis-Era Banking
Sunitha Devi, I Ketut Yadnyana, Anak Agung Gde Putu Widanaputra, Ni Made Dwi Ratnadi

https://doi.org/10.14419/e6vasf86

163-175
Exploring The Benefits of Bank Financing for MSMEs:Evidence from Assam
Bhrigujyoti Rabha, Dipankar Malakar

https://doi.org/10.14419/0zv1qf38

176-184
Intellectual Capital and Financial Sustainability During The Covid-19 Outbreak
Rochman Arif, Bandi, Agung Nur Probohudono, Djuminah

https://doi.org/10.14419/ygyzg193

185-193
Transfer Pricing and Tax Avoidance: A Study on Manufacturing Companies Listed in Indonesia
Mukhtaruddin , Jerikho Tanujaya, Umi Kalsum

https://doi.org/10.14419/5fxgv314

194-202
The Influence of Islamic Local Wisdom Through Destination Attachment to Islamic Socio-Cultural Responsibilities and Halal Tourism Return Visit Behavior Intentions
Azhar Alam, Ririn Tri Ratnasari, Muhamad Nafik Hadi Ryandono, Ari Prasetyo, Marissa Grace Haque

https://doi.org/10.14419/s6ts0210

203-212
The Influence of AKHLAK as a Green Corporate Identity on The Sustainability Performance of SOEs With Green Innovation as an Intervening Variable: Case Study of SOE-Indonesia in the Manufacturing Sector
Agung Dinarjito

https://doi.org/10.14419/gxhsd142

213-224
“Market Efficiency and Option Pricing in India: Empirical Evidence From The National Stock Exchange”
Arun Kumar, Dr. Mahesh Kumar Sarva, Mr. Chakkaravarthy Kumaresan.R, Dr. Nitin Gupta

https://doi.org/10.14419/yhjxjx57

225-231
Navigating Interest Rate Flux: Evidence from South and Southeast Asia
Ekhtear Ahmed Zeesan, Md. Kamal Uddin, Kazi Md Tarique, Sarwar Uddin Ahmed, Minhaz Uddin Ahmed, Sakib Hasan Siddiqui

https://doi.org/10.14419/hmcxbd30

232-241
Influence of Accounting Information System (Ais), Management Support (Ms) And Record Keeping Performance (Rkp) On Organizational Performance of Ibabao Multi-Purpose Cooperative
Renaliza S. Talagtag, Nickie Boy A. Manalo, Julyn Kieth D. Malabay, Lenie M. Sedano, Love Joy H. Panaligan, Sunshine A. Grantoza

https://doi.org/10.14419/njsaky44

242-251
Beyond The Numbers: Machine Learning Forecasting of Cash Flows in Emerging Markets
Mahmoud Jamal Shawakha

https://doi.org/10.14419/bcj6vk15

252-260
The Influence of Attitude, Subjective Norms, and Perceived Behavioral Control on The Actual Usage of Gcash Payments
Julyn Kieth Malabay, Nickie Boy Manalo, Lenie Sedano, Renaliza Talagtag, Love Joy Panaligan, Sunshine Grantoza, Mark Jhunel M. De Villa, Marielle G. Torres, Alona M. Sayas, Arjay L. Polistico, Amabelle H. Crisolo

https://doi.org/10.14419/djt7p047

261-269
Exploring The Role of Internal Audit Characteristics and Report on Quality in Shaping External Auditors’ Reliance: Evidence From Saudi Arabia
Thamer M. Al-Wadai , Ahmed Alsenosy , Aza Azlina Md Kassim

https://doi.org/10.14419/cz5m5j85

270-281
Forensic Accounting: A Strategy for Preventing and Detecting Financial Fraud in The Digital Era
Wallamkupar Dkhar, Benjamin.F. Lyngdoh , Paramjeet Kumar

https://doi.org/10.14419/z7g9we35

282-291
Trade Union Participation in Malaysia: Drivers of Acceptance and Rejection Among Public Servants
Muhamad Khalil Omar , Azrie Azeh , Mohammad Bastyian Mahmud , Ainur Shahriyah Md Sa’id , Mazri Mamat , Siti Nurfaeidz Ramli , Normah Puasa

https://doi.org/10.14419/0bkv2h92

292-296
Digitalized Accounting and Green Entrepreneurship: Drivers of Financial Reporting Quality in SMEs
Wiralestari, Rosmeli, Novita Ekasari, Aulia Beatrice Brilliant

https://doi.org/10.14419/7xws2z93

297-304
The Impact of Regular Spiritual Leadership Training and Workplace Spirituality on The Emotional Well-Being and Job Satisfaction of Nurses
Anastasia Sri Sukistini, Bernadette Robiani, Zunaidah, Marlina Widiyanti

https://doi.org/10.14419/6t1wc240

305-310
The Role of Agricultural Land, Education, and Food Production in Shaping Family Income: An African Perspective
Onesme NZASABAYEZU, Senthil Kumar Jaya Prakash, Kamal Kumar Rajagopalan , Ravi Aluvala, Satheesha Guru, Shiwani Tiwari

https://doi.org/10.14419/092tzd92

311-320
Mapping The Human Experience in Digital Workspaces: A Scoping Review on ‎Employee Engagement, Work-Life Balance and Stress in The IT Sector
Nagendra Bisht, Dr. Dipti Sethi

https://doi.org/10.14419/x1t5eg38

321-329
Embedding Purpose in Performance: A Strategic Review of Employee ‎Engagement to Reduce Turnover and drive growth
Nagendra Bisht, Dr. Dipti Sethi

https://doi.org/10.14419/gsqtt389

330-336
Optimizing Financial Management and Administration in Infrastructure Projects for Economic Recovery
Svitlana Yudina, Hanna Razumova, Olena Lysa, Olena Oskoma, Volodymyr Zakharchenko

https://doi.org/10.14419/bk6pnf50

337-346
International Trade and Its Implementation: Studying The Impact on The Economic Development of Azerbaijan, Kyrgyzstan, and Ukraine
Kamran Abdullayev, Elshad Yusifov, Gulshat Tazabekova, Alla Tkachenko, Danylo Mezherytskyi

https://doi.org/10.14419/9302vg44

347-360
Role of Economic Sustainability in Strengthening National Security: Case of Post-Soviet Countries
Andrey Velchev

https://doi.org/10.14419/zf7kfx55

361-371
Study of The Role and Impact of Foreign Investment on Economic Growth in Developing Countries
Ermeka Lailieva, Avazbek Atakhanov, Cholpon Toktosunova, Alla Tkachenko, Dmytro Donets

https://doi.org/10.14419/k0bn3w39

372-380
Role of Tax and Legal Incentives in Attracting Foreign Capital in The Context of International Investment Policy
Olga Moskalenko, Aliya Yeleussinova, Nodira Panjieva, Alla Tkachenko, Olexiy Yakovlev

https://doi.org/10.14419/jbzc6c96

381-391
Assessment of The Development Project Management Efficiency Under Conditions of Uncertainty
Mykhailo Malykhin, Ihor Dvornichen, Dmytrii Ziakhor, Aleksiy Tugay, Oleksandr Dubynka

https://doi.org/10.14419/actqg061

392-401
Profitability and Growth Trends of Indian IT Companies: A Financial Perspective
Raju Manchala, Dr. Venkateswara Rao Podile, Dr. S. Durga, Dr. Ch Kiranmayee

https://doi.org/10.14419/08jxcd81

402-408
Analysing The Millennial and Gen Z Buying Behaviour of Dairy Product with Special Reference to Aavin ‎Products of Tamil Nadu
V. Rajalakshmi, Dr. Anthony Rahul Golden S

https://doi.org/10.14419/6d5s7n41

409-418
Social Security Measures and Informal Sector in India: An Overview
Dipankar Saha , Giribabu, M, Ahmed Mukut Choudhury

https://doi.org/10.14419/2g9fpx44

419-428
Investigating The Use of GEM2.1 Excellence Model in Contributing to ‎Sustainability in The UAE
Ayesha A. AlAdeedi

https://doi.org/10.14419/8hb21p45

429-436
The Role of Carbon Footprint Disclosure in Improving Displacement Tracking Matrix (DTM) Indicators: An Exploratory Study in The Iraqi Environment
Ali Mohammed Huseein Alfartoosi, Zahra Hasan Oleiwi , Ibithaj Ismail Yaqoob , Muna Jabbar Mohammed

https://doi.org/10.14419/bwn3pz43

437-444
Islamic Bank Risk Studies: A Bibliometric Review
Azhar Alam, Novia Rizqi Azizah, Triyono Adi Saputro, Iza Hanifudin, Nadhirah Nordin

https://doi.org/10.14419/nm80n608

445-456
Influence of Social Media Marketing on Consumer Engagement Towards Tourism Decision ‎Making in Tamilnadu
R. Shanthi , Dr. D. Rajakumari

https://doi.org/10.14419/k0yhc836

457-463
Green Capital and Green HRM: Badung Timber MSME Strategy
I Made Adi Suwandana, I Made Endra Kartika Yudha, Putu Gede Denny Herlambang

https://doi.org/10.14419/c9g6sb86

464-472
The Efficiency of Infrastructure in Governance and Sustainable ‎Development Within The Vision 2030 Framework: A Case Study of Road Transportation in Riyadh
Salwa Dirar Awad Mohammed, Alwia Saeed Osman Zobair, Mohammed Abdulaziz Almansour

https://doi.org/10.14419/cbd9tq46

473-477
Integrating Biodiverse Silvopastoral Systems with Tax Law and Digital ‎Technologies: Impacts on Welfare, Productivity, and Conservation in Tropical ‎Livestock Systems
Santiago Alexander Guamán Rivera , Sandra Elizabeth Suarez Cedillo , Estefanía Alejandra Segarra Jiménez , María Belén Paredes Regalado , Myriam Valeria Ruiz Salgado , Julio Cesar Benavides Lara , Carla Conrrado Paz , Diego Fabian Maldonado Arias

https://doi.org/10.14419/m8dzhz43

478-484