Vol. 12 No. 2 (2025)

Latest issue

Published: 31-05-2025 | Vol. 12 No. 2 (2025)

Do GDP growth and insurance penetration affect Insurtech funding in the Indian scenario

Author: Arnab Das Sharma , Dr. Muthumeenakshi M
Pages: 1-9
Date Published: 31-05-2025
Article ID: 33451 Download PDF
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Guidelines for tax planning and management in the industrial sector for benefit to the organization

Author: Anchalee Donkaw , Assistant Professor Dr. Natha Sawetnarakul, Professor Dr. Thanin Silpchalu
Pages: 10-17
Date Published: 31-05-2025
Article ID: 33776 Download PDF
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Labor cost management approaches in the industrial sector for sustainable success

Author: Poompar Tippayatayarut , Sunee Wattanakomol, Thanin Silpcharu
Pages: 18-26
Date Published: 31-05-2025
Article ID: 33777 Download PDF
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Corporate financing and taxation in an emerging economy

Author: Cordelia Onyinyechi Omodero, Ebieri Jones , Gbenga Ekundayo
Pages: 27-34
Date Published: 01-06-2025
Article ID: 33398 Download PDF
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Tax aggressiveness in the energy industry: insights of emerging ‎countries

Author: Enggar Diah Puspa Arum, Rico Wijaya, Ilham Wahyudi
Pages: 35-42
Date Published: 01-06-2025
Article ID: 33720 Download PDF
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Analysis of disruptive business models: leveraging AI to ‎transform accounting services

Author: Dr. Bamidele Segun Ilugbusi, Professor Nirmala Phd MPA Dorasamy
Pages: 43-46
Date Published: 04-06-2025
Article ID: 33536 Download PDF
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E-Banking and customer satisfaction: a bibliometric review of ‎research trends, economic relevance and accounting implications (2002-2024)‎

Author: Aazib Afraz T N, Geetha R
Pages: 47-60
Date Published: 04-06-2025
Article ID: 33745 Download PDF
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Modelling young consumers' awareness and purchase behavior of eco-friendly products: A PLS-SEM approach

Author: Muzammil A, Dr. Vijayaraj K
Pages: 61-68
Date Published: 07-06-2025
Article ID: 33717 Download PDF
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Performance management and work engagement: the engaging moderating roles of digital traceability and collaboration - new evidence using longitudinal data

Author: Vina Winda Sari, Erlina , Iskandar Muda , Windi Astuti
Pages: 69-75
Date Published: 07-06-2025
Article ID: 33366 Download PDF
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The impact of financial technology on MSME performance ‎in indonesia: a study using the technology acceptance model

Author: Heny Triastuti Kurnia Ningsih, Erlina , Agung Wahyudhi Atmanegara
Pages: 76-84
Date Published: 07-06-2025
Article ID: 33365 Download PDF
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Advanced fraud detection using machine learning models: ‎enhancing financial transaction security

Author: 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
Pages: 85-104
Date Published: 07-06-2025
Article ID: 34013 Download PDF
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Tourism village encourages the realization of an inclusive community through the transformation of three key elements

Author: I Gusti Ayu Purnamawati, I Gusti Bagus Baskara Nugraha
Pages: 105-113
Date Published: 07-06-2025
Article ID: 33754 Download PDF
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The Impact of Influencer Attributes on Consumer Buying Intention: Examining the Mediating Role of Perceived Credibility and Consumer Engagement

Author: Sonia Chaturvedi , Dr. Sumit Sangwan
Pages: 114-120
Date Published: 11-06-2025
Article ID: 33867 Download PDF
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Cooperative Banking for A Sustainable Social Economy: Insights From Italy

Author: Binu Peediyeckal Devassia, Sathyapriya Janarthanam , Emiljan Karma, Mauro Gianfranco Bisceglia
Pages: 121-129
Date Published: 11-06-2025
Article ID: 33690 Download PDF
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Financial Performance: The Role of Corporate Governance and CSR Across Firm Sizes and Industries in India

Author: Ramakrishna Vuppuluri, Abhishek Pandey
Pages: 130-137
Date Published: 13-06-2025
Article ID: 34315 Download PDF
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Strategic Management and Sectoral Performance in The Food‎Industry: A Time-Series Econometric Study Using Elasticity-Based ‎Modeling

Author: Ilhomjon Yuldashevich Umarov, Qiyomidin Muftaydinov, Doniyor Khamidovich Sarimsakov
Pages: 138-146
Date Published: 16-06-2025
Article ID: 33780 Download PDF
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The Economic Value of Intangible Cultural Heritage: Tibetan Dance and Tourism in Shangri-La

Author: Tangyu Huang, Sirimongkol Natayakulwong
Pages: 147-154
Date Published: 17-06-2025
Article ID: 33875 Download PDF
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Measuring the Performance of Poultry Slaughterhouse ‎Certification in Supporting Halal Ecosystem: An Empirical Study in Jember Regency, Indonesia

Author: Moh. Adenan, Fajar Wahyu Prianto, Ari Subagio, Deasy Wulandari, Susanti Prasetiyaningtiyas, Umi Cholifah, Ririn Irmadariyani, Thomas Soseco
Pages: 155-162
Date Published: 19-06-2025
Article ID: 33923 Download PDF
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Bridging Risk, Regulation, and Behavior: Understanding Credit Tolerance Behavior in ‎Crisis-Era Banking

Author: Sunitha Devi, I Ketut Yadnyana, Anak Agung Gde Putu Widanaputra, Ni Made Dwi Ratnadi
Pages: 163-175
Date Published: 20-06-2025
Article ID: 34004 Download PDF
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Exploring The Benefits of Bank Financing for MSMEs:Evidence from Assam

Author: Bhrigujyoti Rabha, Dipankar Malakar
Pages: 176-184
Date Published: 20-06-2025
Article ID: 33757 Download PDF
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Intellectual Capital and Financial Sustainability During The Covid-19 Outbreak

Author: Rochman Arif, Bandi Bandi, Agung Nur Probohudono, Djuminah Djuminah
Pages: 185-193
Date Published: 21-06-2025
Article ID: 33803 Download PDF
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Transfer Pricing and Tax Avoidance: A Study on Manufacturing Companies Listed in Indonesia

Author: Mukhtaruddin , Jerikho Tanujaya, Umi Kalsum
Pages: 194-202
Date Published: 22-06-2025
Article ID: 33904 Download PDF
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The Influence of Islamic Local Wisdom Through Destination Attachment to Islamic Socio-Cultural Responsibilities and Halal Tourism Return Visit Behavior Intentions

Author: Azhar Alam, Ririn Tri Ratnasari, Muhamad Nafik Hadi Ryandono, Ari Prasetyo, Marissa Grace Haque
Pages: 203-212
Date Published: 22-06-2025
Article ID: 33342 Download PDF
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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

Author: Agung Dinarjito
Pages: 213-224
Date Published: 23-06-2025
Article ID: 33355 Download PDF
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“Market Efficiency and Option Pricing in India: Empirical Evidence From The National Stock Exchange”

Author: Arun Kumar, Dr. Mahesh Kumar Sarva, Mr. Chakkaravarthy Kumaresan.R, Dr. Nitin Gupta
Pages: 225-231
Date Published: 24-06-2025
Article ID: 34416 Download PDF
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Navigating Interest Rate Flux: Evidence from South and Southeast Asia

Author: Ekhtear Ahmed Zeesan, Md. Kamal Uddin, Kazi Md Tarique, Sarwar Uddin Ahmed, Minhaz Uddin Ahmed, Sakib Hasan Siddiqui
Pages: 232-241
Date Published: 24-06-2025
Article ID: 33470 Download PDF
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Influence of Accounting Information System (Ais), Management Support (Ms) And Record Keeping Performance (Rkp) On Organizational Performance of Ibabao Multi-Purpose Cooperative

Author: Renaliza S. Talagtag, Nickie Boy A. Manalo, Julyn Kieth D. Malabay, Lenie M. Sedano, Love Joy H. Panaligan, Sunshine A. Grantoza
Pages: 242-251
Date Published: 24-06-2025
Article ID: 33998 Download PDF
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Beyond The Numbers: Machine Learning Forecasting of Cash Flows in Emerging Markets

Author: Mahmoud Jamal Shawakha
Pages: 252-260
Date Published: 25-06-2025
Article ID: 33474 Download PDF
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The Influence of Attitude, Subjective Norms, and Perceived Behavioral Control on The Actual Usage of Gcash Payments

Author: 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
Pages: 261-269
Date Published: 26-06-2025
Article ID: 33999 Download PDF
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Exploring The Role of Internal Audit Characteristics and Report on Quality in Shaping External Auditors’ Reliance: Evidence From Saudi Arabia

Author: Thamer M. Al-Wadai , Ahmed Alsenosy , Aza Azlina Md Kassim
Pages: 270-281
Date Published: 26-06-2025
Article ID: 34008 Download PDF
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Forensic Accounting: A Strategy for Preventing and Detecting Financial Fraud in The Digital Era

Author: Wallamkupar Dkhar, Benjamin.F. Lyngdoh , Paramjeet Kumar
Pages: 282-291
Date Published: 27-06-2025
Article ID: 33576 Download PDF
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Trade Union Participation in Malaysia: Drivers of Acceptance and Rejection Among Public Servants

Author: Muhamad Khalil Omar , Azrie Azeh , Mohammad Bastyian Mahmud , Ainur Shahriyah Md Sa’id , Mazri Mamat , Siti Nurfaeidz Ramli , Normah Puasa
Pages: 292-296
Date Published: 27-06-2025
Article ID: 34135 Download PDF
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Digitalized Accounting and Green Entrepreneurship: Drivers of Financial Reporting Quality in SMEs

Author: Wiralestari, Rosmeli, Novita Ekasari, Aulia Beatrice Brilliant
Pages: 297-304
Date Published: 27-06-2025
Article ID: 34086 Download PDF
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The Impact of Regular Spiritual Leadership Training and Workplace Spirituality on The Emotional Well-Being and Job Satisfaction of Nurses

Author: Anastasia Sri Sukistini, Bernadette Robiani, Zunaidah, Marlina Widiyanti
Pages: 305-310
Date Published: 27-06-2025
Article ID: 34005 Download PDF
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The Role of Agricultural Land, Education, and Food Production in Shaping Family Income: An African Perspective

Author: Onesme NZASABAYEZU, Senthil Kumar Jaya Prakash, Kamal Kumar Rajagopalan , Ravi Aluvala, Satheesha Guru, Shiwani Tiwari
Pages: 311-320
Date Published: 29-06-2025
Article ID: 33765 Download PDF
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Mapping The Human Experience in Digital Workspaces: A Scoping Review on ‎Employee Engagement, Work-Life Balance and Stress in The IT Sector

Author: Nagendra Bisht, Dr. Dipti Sethi
Pages: 321-329
Date Published: 01-07-2025
Article ID: 34309 Download PDF
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Embedding Purpose in Performance: A Strategic Review of Employee ‎Engagement to Reduce Turnover and drive growth

Author: Nagendra Bisht, Dr. Dipti Sethi
Pages: 330-336
Date Published: 01-07-2025
Article ID: 34310 Download PDF
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Optimizing Financial Management and Administration in Infrastructure Projects for Economic Recovery

Author: Svitlana Yudina, Hanna Razumova, Olena Lysa, Olena Oskoma, Volodymyr Zakharchenko
Pages: 337-346
Date Published: 03-07-2025
Article ID: 33519 Download PDF
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International Trade and Its Implementation: Studying The Impact on The Economic Development of Azerbaijan, Kyrgyzstan, and Ukraine

Author: Kamran Abdullayev, Elshad Yusifov, Gulshat Tazabekova, Alla Tkachenko, Danylo Mezherytskyi
Pages: 347-360
Date Published: 04-07-2025
Article ID: 33532 Download PDF
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Role of Economic Sustainability in Strengthening National Security: Case of Post-Soviet Countries

Author: Andrey Velchev
Pages: 361-371
Date Published: 04-07-2025
Article ID: 33437 Download PDF
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Study of The Role and Impact of Foreign Investment on Economic Growth in Developing Countries

Author: Ermeka Lailieva, Avazbek Atakhanov, Cholpon Toktosunova, Alla Tkachenko, Dmytro Donets
Pages: 372-380
Date Published: 04-07-2025
Article ID: 33509 Download PDF
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Role of Tax and Legal Incentives in Attracting Foreign Capital in The Context of International Investment Policy

Author: Olga Moskalenko, Aliya Yeleussinova, Nodira Panjieva, Alla Tkachenko, Olexiy Yakovlev
Pages: 381-391
Date Published: 04-07-2025
Article ID: 33506 Download PDF
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Assessment of The Development Project Management Efficiency Under Conditions of Uncertainty

Author: Mykhailo Malykhin, Ihor Dvornichen, Dmytrii Ziakhor, Aleksiy Tugay, Oleksandr Dubynka
Pages: 392-401
Date Published: 04-07-2025
Article ID: 33511 Download PDF
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Profitability and Growth Trends of Indian IT Companies: A Financial Perspective

Author: Raju Manchala, Dr. Venkateswara Rao Podile, Dr. S. Durga, Dr. Ch Kiranmayee
Pages: 402-408
Date Published: 05-07-2025
Article ID: 34128 Download PDF
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Analysing The Millennial and Gen Z Buying Behaviour of Dairy Product with Special Reference to Aavin ‎Products of Tamil Nadu

Author: V. Rajalakshmi, Dr. Anthony Rahul Golden S
Pages: 409-418
Date Published: 05-07-2025
Article ID: 34178 Download PDF
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Social Security Measures and Informal Sector in India: An Overview

Author: Dipankar Saha , Giribabu, M, Ahmed Mukut Choudhury
Pages: 419-428
Date Published: 09-07-2025
Article ID: 33919 Download PDF
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Investigating The Use of GEM2.1 Excellence Model in Contributing to ‎Sustainability in The UAE

Author: Ayesha A. AlAdeedi
Pages: 429-436
Date Published: 10-07-2025
Article ID: 34539 Download PDF
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The Role of Carbon Footprint Disclosure in Improving Displacement Tracking Matrix (DTM) Indicators: An Exploratory Study in The Iraqi Environment

Author: Ali Mohammed Huseein Alfartoosi, Zahra Hasan Oleiwi , Ibithaj Ismail Yaqoob , Muna Jabbar Mohammed
Pages: 437-444
Date Published: 10-07-2025
Article ID: 34540 Download PDF
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Islamic Bank Risk Studies: A Bibliometric Review

Author: Azhar Alam, Novia Rizqi Azizah, Triyono Adi Saputro, Iza Hanifudin, Nadhirah Nordin
Pages: 445-456
Date Published: 10-07-2025
Article ID: 34029 Download PDF
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Influence of Social Media Marketing on Consumer Engagement Towards Tourism Decision ‎Making in Tamilnadu

Author: R. Shanthi , Dr. D. Rajakumari
Pages: 457-463
Date Published: 11-07-2025
Article ID: 34177 Download PDF
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Green Capital and Green HRM: Badung Timber MSME Strategy

Author: I Made Adi Suwandana, I Made Endra Kartika Yudha, Putu Gede Denny Herlambang
Pages: 464-472
Date Published: 11-07-2025
Article ID: 34157 Download PDF
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The Efficiency of Infrastructure in Governance and Sustainable ‎Development Within The Vision 2030 Framework: A Case Study of Road Transportation in Riyadh

Author: Salwa Dirar Awad Mohammed, Alwia Saeed Osman Zobair, Mohammed Abdulaziz Almansour
Pages: 473-477
Date Published: 11-07-2025
Article ID: 34700 Download PDF
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Integrating Biodiverse Silvopastoral Systems with Tax Law and Digital ‎Technologies: Impacts on Welfare, Productivity, and Conservation in Tropical ‎Livestock Systems

Author: 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
Pages: 478-484
Date Published: 12-07-2025
Article ID: 34666 Download PDF
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