Vol. 12 No. 4 (2025)

Published: 01-08-2025

Articles

Strategic Management Accounting and Data-Driven Innovation For Operational Efficiency In The Southern Border Manufacturing Industry Of Thailand
Sukrita Raksudjarit, Nantharat Namburi , Nattharawee Pongkrapan , Norseeun Dueloh

https://doi.org/10.14419/7gy2r105

1-7
Digital Transformation, Technology Innovation, and‎Organizational Resilience in Manufacturing Firms: Empirical Evidence from Chinese Listed Companies
Ye-Gen Ouyang, En-Wei Cao

https://doi.org/10.14419/76c2d951

8-20
The Impact of Regional Competitiveness on GRDP: Mediating Roles of Unemployment and Poverty in Indonesia
Pramudi Harsono, Istiqomah , Diah Setyorini Gunawan

https://doi.org/10.14419/bq5qsk45

21-28
Conceptualizing The Impact of Benevolent Leadership on Task Performance: A Tri‎adic Mediation Approach Through Work Engagement, Leader–Member Exchange, and ‎Creativity in Relation to Leadership Style ROI
Moh.heru budi santoso , Asri Laksmi Riani, Mugi harsono, Joko Suyono

https://doi.org/10.14419/rqjwkg18

29-35
Optimizing India’s Goods and Services Tax Efficiency: A Thematic ‎Analysis of GST Practitioners' Insights
Adinew Erkeno Menede , K. Lubza Nihar , Senthil Kumar Jaya Prakash

https://doi.org/10.14419/z584yd66

36-44
Consumer Emotions and Feel Data in Marketing: A Comprehensive Literature Review
Yahia Mouammine

https://doi.org/10.14419/r77rn022

45-51
Mediating Role of Organizational Agility on The Relationshipbetween ERP Usage and ‎Service Differentiation Among Casual Restaurants in Makati City, Philippines
Dr. Mary Grace T. Mandane , Aira Nina Reyes

https://doi.org/10.14419/sfwjek83

52-63
Exploring External Auditors’ Intention to Adopt Big Data‎Analytics: The Moderating Role of Perceived Risk
Salsabeel Hani AlMarafi, Noor Afza Amran, Mohd Hadzrami Harun Rasit

https://doi.org/10.14419/19qcsm78

64-73
Enhancing The Performance of Community-Based MSMEs Through Multi-Actor Ecosystem Governance: Evidence from MACTOR Analysis
Raden Isma Anggraini, Mohammad Syamsul Maarif, Zenal Asikin, Anggraini Sukmawati

https://doi.org/10.14419/2tkhne27

74-83
Trait Emotional Intelligence and Employee Engagement in ‎Gulf Countries: A Bibliometric Perspective
Khulood Mohammed Alshehhia , Siti Rahmah Awang

https://doi.org/10.14419/6sz4vb25

84-97
FinTech Disruption in Traditional Banking: Risks and Opportunities
Dr. Vijay Agrawal

https://doi.org/10.14419/hnmqb776

98-104
The Influence of Mutual Fund and Fund ‎Management Characteristics on Financial Inefficiency: An Empirical Study of Equity ‎ Mutual Funds in Thailand
Janjao Supornrungcharoen , Surang Hensawang , Dhanawat Siriwattanakul , Tipparat Laohavichien, Yodsawinkan Kobkanjanapued

https://doi.org/10.14419/0crq9565

105-112
Adoption of Circular Economy Principles: An Empirical Study of Green Strategies in Manufacturing Organizations
Kishore Kunal, C. Joe Arun, V. Selvakumar, Santhi Venkatakrishnan, S.T. Anand, Vairavel Madeshwaren

https://doi.org/10.14419/3k4e3441

113-119
The Digital Shift in Corporate Social Responsibility: Analysing ‎The Evolution of CSR Communication
T Ashitha, Dr. E. K. Satheesh

https://doi.org/10.14419/nvyhv183

120-132
The Moderating Role of Risk-Taking in The Relationship between Entrepreneurial Passion and Entrepreneurial Intention: A Study of ‎Startup Actors in Indonesia
Evi Fitrotun Najiah, Asri Laksmi Riani, Salamah Wahyuni, Joko Suyono

https://doi.org/10.14419/g8zfhq18

133-138
Analytical View of Mediating Job Stress and Work-Life Balance ‎Through Self-Motivation Among Women journalists in Kerala’s ‎digital Age
Greeshma R K, Dr. Kinslin D

https://doi.org/10.14419/cn86a911

139-157
The Effect of Communication with Those Charged with‎Governance on ESG Performance, Focusing on Female Directors on The Board
Suyon Kim

https://doi.org/10.14419/ttnxp415

158-165
Decentralized Autonomous Organizations As Emerging Economic Entities in Accounting and Governance Frameworks
Dr. Rajendra V. Patil , Dr. Vishakha Abhay Gaidhani , Dr. Pratibha Vivekanand Kashid , Dr. Indrani Hazarika, Dr. Ramchandra Vasant Mahadik, Dr. Govind Mohanlal Poddar , Shravani R. Patil

https://doi.org/10.14419/1sy2j677

166-177
Considerations on Initiatives to Promote The Application of Material Flow Cost Accounting: Evidence from India
Shahid Husain , Abubkr Ahmed Elhadi Abdelraheem , Ashraf Imam , Imran Ahmad Khan

https://doi.org/10.14419/6hemrj30

178-183
Emotion-Driven Consumption in Digital Retail: A Review of ‎Women’s Online Shopping Experience
Pallavi MS , Dr. Saradhi Gonela, Dr. Ramkrishna Dikkatwar

https://doi.org/10.14419/6srw6s61

184-197
The Impact of Accounting Information Systems on The Organizational Performance of SMEs in Oman
Bashir Ahmad Fida, Umar Ahmed, Sauda Al-Marhoobi , Nasra AlBusaidi, Sara Al Balushi, Yahya Al Arshi Dueloh

https://doi.org/10.14419/c251n554

198-204
Integrating Lean Management Principles into Knowledge Management: A Theoretical Foundation for Small Enterprises
Ali Saeed Alomari

https://doi.org/10.14419/cy5prg95

205-211
An International Comparative Study on The Performance of Big Data Transformation in The ‎Energy Industry: Empirical Analysis of Developing and Developed Economies
Xinying Cheng

https://doi.org/10.14419/rknmmd06

212-227
Emotional Marketing in The Age of AI: How Businesses Use ‎Empathy to Sell More in A Chinese Context
Jinlin Yang

https://doi.org/10.14419/tw50rs66

228-238
Financial Inclusion and Socio-Economic Development: Analysis Through The Banking Sector in India
Shaveta Sharma , Dr. Abhishek Pandey , Dr. Usha

https://doi.org/10.14419/9398aj20

239-245
Digital Transformation, Disclosure Quality, and GreenInnovation: ‎What Does Board Independence Matter?‎
Jia Guo, Aza Azlina Md Kassim

https://doi.org/10.14419/zd9jjr88

246-258
A Review of The Curriculum of Public Accounting Programs ‎with The Importance of Artificial Intelligence in Colombia
Orlando Carmelo Castellanos Polo , Edel Rocío Lasso Silva, Fernán Alonso Cardona Quintero

https://doi.org/10.14419/hs7nff91

259-265
The Impact of Remittances on Household Consumption and Economic Growth in Jordan
Dr. Hamza Mohammed Daher Mashaqbeh

https://doi.org/10.14419/cen6z790

266-274
Impact of Financial Modelling of Concrete Waste Using Life Cycle Assessment and Damage Cost
Mohamed Saeed , Harith Yas

https://doi.org/10.14419/j28dqd32

275-284
The Role of Knowledge Maps in Supporting The Application of Knowledge Management to Improve The Performance of The King Abdulaziz University Council: ‎A Literature Review
Maher saif Alsharyofi, Prof. Othman Mousa Ageeli

https://doi.org/10.14419/pxg59w75

285-290
The Role of Religiosity in Functional Value, Trust Engagement, and Intentions to Reuse
Sabilar Rosyad , Lilik wahyudi, Budhi Haryanto, Catur Sugiarto

https://doi.org/10.14419/skjnha82

291-300
The Role of Commodities and Institutional Investors in Shaping Stock Market Trends
amitabh joshi, Sumit Zokarkar, Ramona Birau, Virgil Popescu, Stefan Margaritescu

https://doi.org/10.14419/x7fqz462

301-311
Examining The Role of HR Management in Enhancing Remote‎Employee Satisfaction: Critical Influencing Factors
Manish Kumar Verma, Dr Ashish Ranjan Sinha, Shrutikeerti Kaushal

https://doi.org/10.14419/2k2r9s93

312-323
The Evolution of E-Government in Saudi Arabia: A Comprehensive Review of Digital Transformation Strategies, Institutional Readiness, and Citizen-Centric Service Delivery in The Vision 2030 Era
Mohammed Zaid M. Abn_hammad , Ibrahim Bin Mohamed, Jamaiah Binti Yahaya

https://doi.org/10.14419/3ywhay97

324-331
Culturally Embedded Advertising and Consumer Decision-‎Making: A Six-Stage Analysis with Attitude, Satisfaction, and ‎Exposure As Predictors
Subash Limbu, Kalyan Mukherjee

https://doi.org/10.14419/ym83jm16

332-341
Energy Markets and EMEA Stocks: Asymmetric TVP-VAR Connectedness and Investment Strategies
Sourav Sharma , Rupinder Katoch , Ubaid Ahmad Peer

https://doi.org/10.14419/cngcy585

342-353
Analysis of The Relationship between Oil Revenues and Bank ‎Credit in Iraq
Maysam Salim Abdul Wahid , Dr. Haidar Ali Al-Dulaimi

https://doi.org/10.14419/rpdd9y10

354-363
Assessing The Impact of Internal Audit Characteristics on The Internal Audit Reporting Quality: Evidence from Saudi Arabia
Thamer M. Al-Wadai , Ahmed Alsenosy , Aza Azlina Md Kassim

https://doi.org/10.14419/fpyx1013

364-373
Assessing The Effectiveness of Sharia-Based SustainabilityReporting Model in Enhancing Islamic Social Finance for Sustainable Development and Planning of Village Assets: A Case ‎Study of Sumberdodol Village
Yunaita Rahmawati, Muhtadin Amri , Choirul Daroji , Ajeng Wahyuni , Eka Rahayu

https://doi.org/10.14419/gc076q42

374-385
Triggering Organizational Effectiveness: Exploring Its Profound‎Impact of Organizational Culture in The Retailers of Odisha
Karnam Chandrasekhar, Dr. Saumendra Das, Dr. Neha Gupta

https://doi.org/10.14419/a80m3754

386-398
Sustainability Reporting: Framing Theory and Rhetoric Theory Perspectives
Endah Kurniawati, Budiyanto, Ikhsan Budi Raharjo

https://doi.org/10.14419/nmyz3j97

399-411
The Impact of Village Fund Management, Cash-Intensive Work, and Community Participation on The Rate of Village Economic Growth Through The Development of village-Owned Enterprises (BUMDes) in Bone Regency
Haeril, Nurdin Brasit, Idayanti Nursyamsi, Jusni

https://doi.org/10.14419/3amrp448

412-420
Pricing Perceptions and Digital Access in Public Transport: A Mixed-Methods Analysis of Satisfaction Drivers
Jane Weber

https://doi.org/10.14419/fxj55j70

421-426
Exploring Environmental, Social, and Governance (ESG) Risks in Indian Family Businesses: Pathways to Sustainable Growth: Meta-Analysis and SLR Approach
Anuj Vaid , Dr Nitin Gupta , Dr Muzzamil Rehman , Dr Anjali Sharma

https://doi.org/10.14419/453mw959

427-438
Sectoral Variations in ESG Adoption in Indian Corporations: A Quantitative Assessment and Strategic Policy Implications
Akshma Goyal , Dr. Nitin Gupta

https://doi.org/10.14419/tgwchw49

439-446
Measuring The Influence of The Central Business DistrictDevelopment of SDGs on The Growth and Income of People ‎Affected by The Development of The New Nusantara Capital City
Sugeng Susanto, Al Amin, Hardiansyah Padli, Yefri Joni, Windy Dwi Zhelsa Fithri, Shinta Lintang Nurillah, Istiqom Shinta Hardiyanti, Heru Widoyo, Julia Adelina, Irnayenti, Marwini

https://doi.org/10.14419/q4d9fn39

447-454
Blue Growth and Green Decisions: Financing Sustainable Fisheries Entrepreneurship
Mr. Tanna Raghu, Dr. Kudumula Venkata Ramana Murthy , Dr. Gangu Naidu Mandala

https://doi.org/10.14419/vez2gr41

455-459
Value Added Tax Over Sales Tax: The Revenue Impact of Change in Tax Regime for Indian Economy
Koushik Kumar Hati , Sattwik Santra

https://doi.org/10.14419/hfbndx55

460-466
The Influence of CEO Characteristics and Gender Diversity on The Disclosure Tone of Annual Reports in Indonesian State-Owned ‎Enterprises
Anies Lastiati, Nadiah Mustafida Zaenal Arifin

https://doi.org/10.14419/kvzrbq73

467-472
Do Socio-Demographic Characteristics and Social Media Access Affect Alumni Contributions?
Fithriyyah Shalihati , Ujang Sumarwan , Hartoyo Hartoyo , Lilik Noor Yuliati

https://doi.org/10.14419/zgx4p645

473-482
Why Foreign Direct Investment Has Not Promoted Social Housing Development in Vietnam
T. Thai- Phuong, N. Pham- Phuong, L. Nguyen- Son

https://doi.org/10.14419/awvbza10

483-490
Exploring Debt Dynamics: The Impact of Capital Structure ‎on Profitability in The Indian Food and Beverage Industry
Rupali S. Ambadkar, Tejal Mitesh Solanki

https://doi.org/10.14419/try7bw41

491-498
Effect of Monetary Policy on Industrial Development in Nigeria; A Vector Error Correction Model
Charles Odinakachi Njoku , Kelechi Enyinna Ugwu , Emmanuel Chijioke Nwadike , Chilaka Emmanuel Nwaimo , Chinonso Karen Eke, Chidinma Katherine Chukwuocha , Patricia Onyinyechi Onyechere , Elochukwu Emefo , Collins Uchechukwu Anya , Kingsley Onyekachi Onyele , Ehikem Chinenye Obialor , Kolawole Ojo Adeniyi

https://doi.org/10.14419/0bm08s40

499-507
A Sustainable Business Model for Converting Construction and Demolition Waste to Wealth
Asima Sahu, Manasi Dash

https://doi.org/10.14419/wkkc6k22

508-514
Social Innovation as A Transmission Mechanism: How Government Commitment Translates Into Socio-Economic Development In Emerging Markets
Geovanni Garias Pradhana, Murpin Sembiring, Liliana Dewi, Thomas Stefanus Kaihatu, Halek Mu'min

https://doi.org/10.14419/r235r455

515-525
Exploring The Relationship between Agricultural Productionand The Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS): Evidence from Aspirational States of India
Tahawwar Husain, Aneesur Rahman , Nadeem Alam , Haris Noor , S.M. Jawed Akhtar , Mohammad Imdadul ‎ Haque

https://doi.org/10.14419/ex5z2827

526-533
Self-Employment and Entrepreneurial Motivation Leading to Start-Ups
R.N. Leiya, Prof. N. Tejmani Singh

https://doi.org/10.14419/p5088695

534-540
Psychological Factors and Investment Decision Making
Mr. Tanna Raghu , Dr. Kudumula Venkata Ramana Murthy, Dr. Gangu Naidu Mandala

https://doi.org/10.14419/ma5ksm08

541-545
The Influence of Perceived Value on Recertification Intention ‎Mediated by Trust
Karolus Karni Lando , Achmad Sudiro, Wahdiyat Moko, Nur Khusniyah Indrawati

https://doi.org/10.14419/a5a99p63

546-553
A Study on Problems and Prospects of Agricultural Marketing in the Age of Artificial ‎Intelligence and Smart Farming
S. Saravanan , Dr. M. Suguna

https://doi.org/10.14419/jf9cjx58

554-561
The Impact of IT Governance Dimensions on Enhancing The ‎Quality of Accounting Information in Economic Units
Hoshang Muhsin Karim , Mohammed Abdulazeez Mohsin

https://doi.org/10.14419/ac3cxk72

562-573
Emergence of Intelligent Systems in Consumer Products:‎Strategic Impacts and Opportunities in India
Madhumita Addy, Dr. Mohammod Abdula Rasheed , Dr. Rabinarayan Patnaik

https://doi.org/10.14419/59bxn151

574-584
Challenging Conventional Wisdom: Why Traditional Employ‎ment and Payment Behavioral Indicators Fail to Predict Financial Risk
Yavuz Selim Balcıoğlu, Erkut Altındağ, Turhan Karakaya

https://doi.org/10.14419/bbyae562

585-597
Exploring The Dynamic Relationship between MacroeconomicVariables ‎on India’s Premier Benchmark Sensex 30 Index
Vishweswarsastry V N , Guruprasad Desai D. R, Manjushree , Narasimha Murthy H, Kantharaju N P

https://doi.org/10.14419/4jzk6k89

598-606
A Systematic Review of The Literature on the TechnologyIts ‎Application and Integration Needs
Zulkieflimansyah , Muammar Khadafie, Dzulfikar Ahmad Furqon

https://doi.org/10.14419/4t6x0421

607-626
Strengthening The Halal Industry in The Micro-Small Business ‎Sector Through The Development of An Integrated Islamic ‎Microfinance Institution Model
Erika Amelia, Cut Erika Ananda Fatimah, Euis Amalia

https://doi.org/10.14419/ym1jdq07

627-636
The Nexus Between Labor Rights Protection and Manufacturing Production Efficiency: A Case Study of China’s Minimum Wage System
Xuejiao Yang , Changan Wang, Xin Yang , Xia Zhao

https://doi.org/10.14419/4vrvb255

637-646
Impacts of Artificial Intelligence on Auditing ‎Quality: A CaseStudy in Chattogram City, ‎Bangladesh
ABM Yasir Arafat, Mustafa Manir Chowdhury, Md. Musharof Hossain , Dr. Md. Helal ‎ Uddin , Mrs Sultana Akter

https://doi.org/10.14419/dw39m918

647-657
Environmental Accounting I ‎Manufacturing:‎A Large VS. SME Analysis
Rusdiah Hasanuddin , Nurasia Natsir

https://doi.org/10.14419/v1tq5447

658-667
Rethinking Debt in Defense Firms: Why Profitability BeatsLiquidity In Bandung, 2017–2024
Titi Rapini , Yusup Arip, Naning Kristiyana, Umi Farida, Sri Hartono, Rizki Listyono Putro, Komang Ariyanto

https://doi.org/10.14419/8s5k8m37

668-680
IP As Strategy: A Study on How Intellectual ‎Property Affects The Financial Outcomes in ‎Indian Higher Educational Institutions
Mr. AK Balaji, Dr. Nazim Sha S, Mr. Sridhar Prasanth K

https://doi.org/10.14419/bev0y236

681-685
Cultural-Based Marketing Strategies: The Impact of Traditional Values on Consumer Behavior in Indonesia's Creative Industry
Moch Sabur, Annisa Arifka Sari, Hernawati W Retno Wiratih, Eman Sulaeman Nasim

https://doi.org/10.14419/gq1qdr26

686-691
The Evolution of Financial Reporting Standards: Impacts on ‎Transparency and Accountability in Corporate Governance
Salomi Jacomina Hehanussa

https://doi.org/10.14419/rnqsta59

692-699
Tax Optimization Strategies and Operating Performance of ICT Firms in Nigeria
Felix Enaibre Ighosewe , Lucky Izobo Enakirerhi , Theresa Nkechi Ofor, Ebele Anthonia Aniesodo , Jennifer, C. Okafor , Felix Ubaka Ilechukwu

https://doi.org/10.14419/jrfmd364

700-705
Economic Growth Effects of Health and Education Expenditures: Does ‎Corruption Matter in The MENA Region?
Mohammed EL-KHODARY, Fatima Zahra Tourdi, Soukaina Alami Harrak, Abderrazak El Hiri

https://doi.org/10.14419/kf2em421

706-715
ECO Retreat as Brand Equity of Odisha Tourism: A ‎Progressive Approach Towards Value ‎Integration
Dwipanita Mishra, Dr. Saumendra Das, Dr. Rabinarayan Patnaik

https://doi.org/10.14419/6qf9zr98

716-724
The Role of Social Support in The Face of Vulnerability to Economic Strain: Perspective from Sarawak Urban Area
Yew-Kang Liew, Shirly Siew-Ling Wong, Rosita binti Hamdan, Dayang Affizzah binti Awang Marikan

https://doi.org/10.14419/zsnynf61

725-733
Digital Transactions and User Trust: A Conceptual Study on Mobile App Convenience and Security in A Cashless World
S. Swarnalatha , Dr.M. Kalaivani

https://doi.org/10.14419/rt91e209

734-741
Uncovering Corporate Fraud: Forensic Simulation Applied to The Chiquita Brands Case in ‎Colombia
Orlando Carmelo Castellanos Polo , Edel Rocío Lasso Silva, Fernán Alonso Cardona Quintero

https://doi.org/10.14419/ch23pp24

742-746
Digital Economy and Its Effect on Financial Market Structures:‎ Analyzing Key Trends And Future Opportunities
Svitlana Dzhereleyko, Nadiia Pysarenko, Olga Poltinina, Olena Nesterenko, Viktoriia Kolomiiets

https://doi.org/10.14419/9gya2n94

747-759
Leveraging Emotional Intelligence in AI-Driven HRM:Mitigating ‎Stress and Enhancing Work-Life Balance in The Service Industry
Ms. Smita Ray, Dr. Smrutirekha Sahoo, Dr Rabinarayan Patnaik

https://doi.org/10.14419/gq2yn287

760-766
Exploring Financial Innovation Through Cryptocurrency: A Global Systematic and Bibliometric Analysis
Dr.E. Gnanaprasuna , Dr. B. Arun Kumar , Dr. Avula Sreenivasulu , Dr. T. Navaneetha

https://doi.org/10.14419/1rv9b847

767-774
Service Quality's Influence on Loyalty in E-Commerce
Dr J. Elanchezhian , Dr. A. Johnsi Gloria , Dr. N. Rajesh , Dr. P. Kumarasamy

https://doi.org/10.14419/pzear869

775-780
The Role of Government Policies in Promoting Digital Agricultural Markets: A 2000-2024 Bibliometric Review
Yuvasri. S, Dr. Selvam. V

https://doi.org/10.14419/1f5a5p72

781-789
The Influence of Perceived Usefulness of AI within The RACE Framework on Adoption Intention and Digital Marketing Performance: A Comprehensive Literature Review
Maha Ali Ateeq AlGhamdi , Asad Ur Rehman Muhammad Sadiq , Wail Alhakimi

https://doi.org/10.14419/hyym2k22

790-799
Digital Twin: A New Paradigm in The World of Consumer Experience
Helen. M, Anil Verma

https://doi.org/10.14419/ffpfcd07

800-809
Airline Service Quality: A Revisited Concept‎
Harith Yas , Ahmad Jusoh

https://doi.org/10.14419/nczt3a62

810-817
Integrating Value Chain Analysis and Resource-Based View for Enhancing Port Competitiveness: A Case Study of Pelindo IV Regional Makassar
Eva Susanti Parassa, Shirly Wunas, Syamsu Alam , Johni Malisan

https://doi.org/10.14419/31cbax51

818-827