Vol. 12 No. 7 (2025)

Articles

• Corporate Governance, Risk Disclosure, and Financial Performance of Banks: A Systematic Literature Review

  • 

  Qasim Mohammed Dahash Al Jizani, Sharifah Bte. Buniamin, Noor Raida Binti Abd Rahman

  https://doi.org/10.14419/efdqxn55

  1-10

• Reinforcing Creditor Protection: The Imperative for The Cross-Border Insolvency Regulation

  • 

  Daniel Hendrawan, Bernadette M. Waluyo, Johannes Gunawan

  https://doi.org/10.14419/nngsr855

  11-18

• The Effectiveness of Internal Control Tested by The Characteristics ‎of The Company and Its Manager: A Study Carried Out on A Sample of Moroccan Companies Listed on The Casablanca Stock Ex‎change

  • 

  Mohamed Anis Tamiri, Mariem Cherkaoui , Nabaouia Idrissi , Kaiss Redouane , Yahya Fikri , Asmaa Nassiri

  https://doi.org/10.14419/t5xv8662

  19-26

• Effect of Public Debts on Capital Project Financing in Nigeria

  • 

  Charles Odinakachi Njoku, Chinedum Ngozi Amadi , Kelechi Enyinna Ugwu, Gregory Chimere Enyinna , Edward Uche Omeire , Cletus Ikechukwu Anah , Ibeawuchi Ifeanyi Echeme , Godwin Onyeka Nwafor , Ifeyinwa Stella Austin-Egole , Juliana Ikwuka Iheanacho , Anthony Ifeanyi Otuonye , Kolawole Ojo Adeniyi

  https://doi.org/10.14419/tp8tac29

  27-36

• The Impact of Changes in Carbon Emissions on Firm Value: ‎Focusing on Voluntary Disclosure of Water Resources

  • 

  Suyon Kim

  https://doi.org/10.14419/n52es715

  37-42

• GST Reform and Its Economic Impact on The ‎IndianManufacturing Sector: An Empirical ‎Cost-Benefit Assessment

  • 

  Diksha Halder, Dr. K. T Vijaykarthigeyan

  https://doi.org/10.14419/wpxb9y58

  43-51

• Gender Differences in Youth Entrepreneurship: A ‎Comparative Study of Kerala and Tamil Nadu

  • 

  Sajeev Kumar A. P. , Dr. N Shanmugham , Dr. Madhusoodanan Kartha N. V.

  https://doi.org/10.14419/z3gwzb48

  61-69

• Generative AI in Social Media Advertising: Implications for Professional Skill Development

  • 

  Vaidhyanathan S.‎ , Rajeswari P. S

  https://doi.org/10.14419/3gt54k78

  52-60

• Consumer Awareness Level of Artificial Intelligence through E-Retailing: 2003-2023 Bibliometric Review

  • 

  Menaka S, Dr. V. Selvam

  https://doi.org/10.14419/k26g1b10

  70-80

• Technology Adoption for Management Accounting: The Role of QRIS in Improving Financial Decision-Making

  • 

  Novie Susanti Suseno; Zikri Fachrul Nurhadi

  https://doi.org/10.14419/e81y6k31

  81-91

• The Role of Accounting and Public Policies in Sustaining The ‎Traditional Performing Art: An Empirical Study of ‎Government-Community Collaboration

  • 

  Ana Sopanah , Syamsul Bahri , Riza Bahtiar Sulistyan , Midhatul Khasanah , Rohail Hassan

  https://doi.org/10.14419/n45tw118

  92-102

• The Role of Self-Confidence in Moderating The Influence of At‎titude and Digital Stimuli on Online Impulse Buying

  • 

  Dhita Dhora Damayanti, Budhi Haryanto , Lilik Wahyudi , Catur Sugiarto

  https://doi.org/10.14419/4ja3sx81

  103-108

• Mediating Effect of Money Attitude on The Influence of Financial Literacy, Financial Behavior, Self-Efficacy on The Financial Health ‎of The Sandwich Generation

  • 

  Dr. Angelica R. Manalo

  https://doi.org/10.14419/7mqsm581

  109-115

• Buy Now Pay Later and Online Impulse Buying: An Empirical ‎Study in Indonesia’s Digital Economy

  • 

  Sendy Watazawwadu Ilmi, Fithriyyah Shalihati, Tanti Novianti

  https://doi.org/10.14419/16b72331

  116-128

• Institutional Financing and Sustainable Growth of MSMES: Assessing Performance and Prospects

  • 

  Mr. Amar Singh Meena, Dr. Nitin Gupta

  https://doi.org/10.14419/kk62bv91

  129-135

• A Cross-Sectional Study on Health Insurance Coverage among ‎The Aging Population

  • 

  Dr. Rajalakshmi Vel , Dr. H. Moideen Batcha , Dr. I. Rosanth , Dr. K. Domnic Thavagnana Nachathiram , Dr. D. Asokk , Pandiya Rajan R

  https://doi.org/10.14419/9n7w4t04

  136-141

• The Impact of Global Oil Price Fluctuations on Household Spending Patterns ‎in Iraq: A Field Survey Study in Baghdad and Basra

  • 

  Dr. Muhammad Hazem Abbas , Dr.Badr Layedh Awadh , Dr. Yousif Aftan‏ ‏ Abdullah

  https://doi.org/10.14419/2405e697

  142-152

• The Impact of Public Budget Variables on Selected Indicators ‎of Fiscal Sustainability – A General Perspective on The Iraqi Economy: A Case Study for The Period (2004–2021)‎

  • 

  Dr.‎‏ ‏Asam Mohamed Aljebory , Dr. Mahdi Khaleel Shadeed Al-Mamoori , Dr.‎‏ ‏Khalid Hussein Ali

  https://doi.org/10.14419/n1w20j79

  153-159

• Macroeconomic Growth Determinants and Earnings‎Management: Investigating The Mediating Role of Corporate Governance and Accounting Quality

  • 

  yujie liu, Nelli Akylbekova, Kalybek Abdykadyrov

  https://doi.org/10.14419/339m0703

  160-177

• Impact of Supply Chain Management on OperationalEfficiency: A Study of Kerala’s E-Commerce Landscape

  • 

  Thejas S Warrier, Lija P

  https://doi.org/10.14419/aadmz187

  178-188

• AI-Driven Organizational Capabilities and The Innovation Environment: Examining The Drivers of R&D Transformation in Saudi Arabian Start-Ups

  • 

  Abdullah Abdulrhman Alshwaier , Muhammad Irsyad Abdullah

  https://doi.org/10.14419/072fzx19

  189-196

• Examining The Influence of Behavioural Finance on Institutional ‎Investors and Their Financial DecisionsMaking in Financial Markets

  • 

  Pankaj Azad, Manika Sharma

  https://doi.org/10.14419/cky8bc30

  197-202

• A Review of Behavioral Biases and Their Impact on Portfolio ‎Performance: An Insight from A Retail Investor in India’s Nifty 50 Segment

  • 

  Pankaj Azad, Dr. Manika Sharma

  https://doi.org/10.14419/0588zr73

  203-207

• Evaluating The Operational Dynamics and Financial Accountability of Kerala’s Welfare Corporations in Promoting Socio-Economic Equity among ‎Marginalized Groups

  • 

  Varghese K, M. Janarthanan Pillai

  https://doi.org/10.14419/spz31265

  208-218

• Modeling The Influence of Trust on Employee Performance and Operations in Jordanian Logistics Companies through SEM-PLS

  • 

  Majd Mohammad Omoush

  https://doi.org/10.14419/kkn74y75

  219-230

• The Role of Artificial Intelligence Applications in Building Sustainable Supply Chains: The Moderating Role of Achieving Sustainable Development Goals (SDGs)

  • 

  Majd omoush , Ala’a n Al-frejat , Raed Masa’deh

  https://doi.org/10.14419/t9wak682

  231-240

• Assessing Rural Livelihoods: Financial Inclusion and SocioEconomic Well-Being in Nayagarh, Odisha

  • 

  Mr. Mrutyunjay Panda, Mr. Bidyadhar Padhi, Mr. Mahendra Prasad Agasty, Dr. Prakash Chandra Dash

  https://doi.org/10.14419/dt2zxb28

  241-252

• External Stimulus and Organizational Culture in Enhancing‎MSME Performance Through Radical Innovation and Knowledge Sharing

  • 

  Rachmat Agus Santoso, Meutia, Muhamad Taqi, Yeni Januarsi

  https://doi.org/10.14419/n9rh5x74

  253-266

• Energy Market Dynamics and Emerging Equity Markets: Insights from A Wavelet-Based Time–Frequency Analysis

  • 

  Sourav Sharma, Dr. Rupinder Katoch

  https://doi.org/10.14419/4cdt1t05

  267-276

• Role of Predictive AI in Sentiment Analysis in Service-Based ‎Businesses

  • 

  Ms. P. Menaka , Dr. N. Bargavi

  https://doi.org/10.14419/xvdt8h16

  277-287

• Key Factors Influencing E-HRM Adoption: An Integrated ‎Approach Based on The Technology Acceptance Model

  • 

  Qnais Chaimae , Akioud Malika

  https://doi.org/10.14419/5g1zq424

  288-296

• A PRISMA Framework-Based Systematic Literature Review on Corporate Board ‎Gender Diversity Issues in Firm Performance in The IT Sector

  • 

  Archana M, Dr Ragini

  https://doi.org/10.14419/5jsdpm77

  297-306

• Cost-Benefit Analysis Using Quantum Computing in ‎The Cultural Sector: An Applied Research in Iraq ‎National Library and Archives

  • 

  Dr. Shaymaa Kamil Mwayesh Asadi , Mohammed Kareem Hameed , Hanaa Khalid Mohammed

  https://doi.org/10.14419/xhb7t907

  307-317

• Digital Tax Policies and The Tax Gap in The Informal Sector in ‎Southwest, Nigeria

  • 

  Gbenga Olanrewaju Akinboboye , Muyiwa Emmanuel Dagunduro, Muideen Adeseye Awodiran, Taiwo Hossein Babalola, Oluwatayo Olugbenga Ifelola, Oghenetanure Jane-Marie Akpotu

  https://doi.org/10.14419/1s75af60

  318-331

• Relationship of Agricultural Variables and Macroeconomic Indicators: The Case of The Philippines for The Period 2011 to 2017

  • 

  Ida Kristina D. Ramos, Don Carlo Bravo B. Cuya, Maylyn L. Masilang

  https://doi.org/10.14419/mpqcs988

  332-340

• From Algorithms to Advice: Exploring The Evolution and ‎The Future of Robo-Advisory in India

  • 

  Dr. Keren Kirit Khambhata , Ms. Ananya Mistry, Ms. Yomika Khurana , Dr. Pratha Jhala, Dr. Ritesh Khatwani

  https://doi.org/10.14419/84xa0w33

  341-345

• The Impact of Digital Transformation on Business Continuity Management: Redefining ‎Corporate Strategies for Resilience

  • 

  Haslinda Binti Musa, Surya Seetharaman

  https://doi.org/10.14419/4189zh28

  346-352

• Herding Behavior and Portfolio Management: A Behavioral‎A Finance Perspective on Individual Investors

  • 

  Di Cui, Abu Sufian Abu Bakar, Normizan bin Bakar

  https://doi.org/10.14419/2k6wex42

  353-362

• The Moderating Impact of Job Suitability on The Relationship ‎between Organizational Justice and Employee Performance

  • 

  Shahab Ahmed Salim Mubarak AL Rawas

  https://doi.org/10.14419/35rkpx22

  363-369

• Impact of Financial Literacy on Fintech Adoption: The Role of Digital ‎Literacy and Cybersecurity Awareness in A Two-Stage SEM-ANN Model

  • 

  Pradeep singh, Dr. Rupinder Katoch

  https://doi.org/10.14419/54cgyw95

  370-382

• Determination of Spiritual Ownership, Management Integrity‎and Internal Control Systems Towards The Church Institutional Accountability

  • 

  Natalia Paranoan, Gracesy Prisela Christy, Selmita Paranoan, Chalarce Totanan

  https://doi.org/10.14419/yn8t4877

  383-389

• Does SERVQUAL Remain A Reliable Approach to Understanding Customer Satisfaction ‎in Indian Digital Banking?‎

  • 

  Isha, Prof. Anil Khurana

  https://doi.org/10.14419/awfyt771

  390-396

• Developing Public Sector Talent Through Coaching and Mentoring: A Case Study of Competency and Performance ‎Development at The Audit Board of The Republic of Indonesia

  • 

  Dino Yudha Anindita, Abdul Hakim, Ainul Hayat, Farida Nurani

  https://doi.org/10.14419/eq0t7r50

  397-403

• The Corporate Governance–Disclosure Nexus and Integrated ‎Reporting among Jordanian SMEs

  • 

  Marwan Altarawneh, Heba Hikal, Alaa Zuhair Mansour

  https://doi.org/10.14419/z4xz1540

  404-414

• Comprehensive Corporate Reporting in Emerging Economies: The Role of Political Connections and ‎Corporate Governance in Indonesia

  • 

  Yosefa Sayekti, Ririn Irmadariyani, Indah Purnamawati, Bunga Maharani, Aisa Tri Agustini, Tazqia Aulia, Hanun Ria Mardiana, Charlotte Aulia Putri Sianipar

  https://doi.org/10.14419/2rg2mj87

  415-421

• The Possibility of Using Web3 Technologies to Improve The Accounting Transparency of Government Budgets – An Analytical ‎Study of The Opinions of A Sample of Academics and Professionals in Erbil

  • 

  Salim Yousif Mustafa , Tavga Nasradin Rahman, Zana Abdulrahman Hakeem

  https://doi.org/10.14419/jv6bc214

  422-439

• The Economic Benefits of Inclusive Entrepreneurship Education: A Systematic Review of Entrepreneurial Competence Development for Students with Disabilities

  • 

  feiya shan, Nurhazlina binti Mohd Ariffin , Norzalinda Binti Mohd Ali Hanafiah

  https://doi.org/10.14419/xnncwf37

  440-450

• Comparative Analysis of Regulatory Quality and Foreign Direct Investment ‎‎(FDI) Inflows in Nigeria and South ‎Africa

  • 

  Oghenekparobo Ernest Agbogun , Abass Akinsanya , Felicia Omowunmi Olokoyo

  https://doi.org/10.14419/aj73xt65

  451-460

• Beyond Institutional Pressures: Understanding Internal Audit Maturity Through ‎The Structuration Theory in Malaysian Publicly Listed Companies

  • 

  Norlaily Jazam, Mohd Herry Mohd Nasir, Ayoib Che Ahmad

  https://doi.org/10.14419/n1fcds77

  461-475

• Ownership Structure and External Audit Quality inCameroonian Companies: ‎The Moderating Role of CEO Duality

  • 

  Michael Forzeh Fossung, Wamba Berthelo Kueda

  https://doi.org/10.14419/pkxp0h70

  476-486

• Economic, Social, Environmental: Exploring Sustainability Performance and Sharia Compliance of Islamic Financial Institutions in Indonesia

  • 

  Kamilah K., Abdul Ghafar Ismail, Achmad Firdaus , Sugianto. S, Oktavera Rizki , Rahmi syahriza , Suri Purnami

  https://doi.org/10.14419/eee8ba50

  487-498

• Instagram Marketing as A Business Development Strategy: A Quantitative Study on ‎Culinary MSMEs in Medan Tembung

  • 

  Bambang Sutejo, Muhammad Ras Muis, Oky Syahputra, Muammar Rinaldi, Muhammad Fitri Rahmadana

  https://doi.org/10.14419/cyb0eh90

  499-504

• Does Colonization Affect Growth? An Empirical Comparative ‎Study of Nine Asian Countries

  • 

  Rizqon Halal Syah Aji, Najwa Khairina, Rizki Dito Subekti, Al Amin, Titik Nurhayati

  https://doi.org/10.14419/nm5x4s21

  505-515

• The Convergence of Green Innovation and Digital Technologies: A Blockchain-Enabled Framework for ‎Sustainable Development

  • 

  Halek Mu'min Mu'min, Romi Pramono, Ade Asria Radiany , Yaser Arafat, Ester Darmawan, Lisnawati Mantero

  https://doi.org/10.14419/4vavsq26

  516-529

• Structural, Institutional, and Innovation Barriers to The Sus‎tainable Development of Small and Medium-Sized Enterprises in Azerbaijan’s Agribusiness Sector: Policy Implications for Diversification and Food Security

  • 

  Sevda Hajiyeva

  https://doi.org/10.14419/maa1sc17

  530-542

• The Impact of Financial Technology on The Income of ‎Traditional Market Traders in Indonesia

  • 

  Nurlaila, Nurbaiti, Muhammad Lathief Ilhamy Nasution, Muhammad Albahi, M. Fauzan, Raja Sakti Putra Harahap, Anggi Pratiwi Sitorus

  https://doi.org/10.14419/b9yb6f92

  543-550

• A Bibliometric Analysis of The Evolution of ESG and Fi‎nancial Disclosure

  • 

  Hui Wei You , Bee Wah Yap , Sardar Muhammad Usman , Muhammad Jamil Khan , Asyraf Afthanorhan

  https://doi.org/10.14419/ha01bm03

  551-565

• Digital Literacy and Online Shopping Behavior: Evidence from Rural Vietnam

  • 

  Trinh T.H. Nguyen , Quynh Mai, Khoi H.L. Vuong , Phong T. Tran

  https://doi.org/10.14419/a4z4df13

  566-574

• App-Enabled Consumer Value and Economic Behaviour of ‎ITWorkers in Online Food Delivery Platforms

  • 

  Madhuritha M, Dr. G. Nedumaran , Akhila KH , Muthuveni M, Aishwarya V.

  https://doi.org/10.14419/xvyww487

  575-584

• Decomposition Analysis of CO2 Emissions from Türkiye’s‎Electricity Generation: Evidence of Structural Change and ‎Decarbonization Challenges (1990–2022)‎

  • 

  Meltem Tari Ozgur

  https://doi.org/10.14419/tsb4y750

  585-594

• The Implementation of PSAK 106 As Profit-Sharing Recogni‎tion: The Implementation Financing Musharaka Islamic Banks

  • 

  Toto Sugihyanto, Eko Sudarmanto, Ilza Febrina, Mohamad Ridwan, Isa Amsyari, Guruh Marhaenis Handoko Putro

  https://doi.org/10.14419/72nazj80

  595-601

• Trust Before Torque: A Serial Mediation Model on Brand Loyalty ‎among Royal Enfield Riders in India

  • 

  C. Elavarasan, Anil Verma

  https://doi.org/10.14419/3qxw0515

  602-615

• Fan Economy Marketing Strategies and Financial Performance: An ‎Economic Analysis of Social Media Engagement

  • 

  CHANG Hailing, DAI Jianhua

  https://doi.org/10.14419/1r86g409

  616-626

• Examining GDP Growth, Unemployment, and InflationShocks to ‎Entrepreneurial Activity in The Philippines

  • 

  Abraham Camba Jr., Aileen Camba

  https://doi.org/10.14419/6v07xa65

  627-636

• The Adoption of Digital Ledger ‎Technology for Instant Auditing ‎and Accurate Financial Reporting in ‎Accounting

  • 

  Dr. Lena Mustafa Mahmoud Zayed

  https://doi.org/10.14419/qx521w62

  637-646

• Unveiling The ESG Paradox: When Sustainability ‎Meets Financial Reality

  • 

  Indra Satria, eka sudarmaji

  https://doi.org/10.14419/fmn25f16

  647-654

• Central Bank Digital Currency In India: A Paradigm Shift

  • 

  Vishweswarsastry V N, Guruprasad Desai, Manjushree M, N Kartik, Divakara Reddy Narasaraju

  https://doi.org/10.14419/mctf2t64

  655-662

• From Presentation to Purchase: Economic and Financial Analysis of Host ‎Characteristics in Food Live-Streaming

  • 

  Wei Zhao, Yue He, Quanbo Wang

  https://doi.org/10.14419/443cc317

  663-675

• Determinants of Lecturer Performance Based on Catur Dharma‎at Muhammadiyah Universities in East Java

  • 

  Abdul Majid, Fidiana Fidiana , Suwitho Suwitho

  https://doi.org/10.14419/4rmhps97

  676-683

• The Mediating Role of Digital ‎Transformation in LinkingDynamic ‎Capabilities to Sustainability Performance:‎A Systematic Literature Review in Higher ‎Education Institutions

  • 

  Awatif Ghunaim almutairi, Dr. Alyaa Afifah Abu Talib

  https://doi.org/10.14419/9xkx6q66

  684-690

• A Quantitative Study on Consumer Perception of GreenMarketing Using Statistical and ‎SEM Techniques

  • 

  Suprith M. , Dr. F. X. Virgin Fraga , Dr. Shwetha S. P.‎ , Aruna Eswarappa , R. Narahari Prasad

  https://doi.org/10.14419/fbz0e805

  691-698

• Social Media Influencers and Buying Behavior of Millennials in The Philippines: A Theory of Planned Behavior Perspective

  • 

  Evangeline G. Balazon, Monette M. Soquiat, Madel L. Lumbera

  https://doi.org/10.14419/x02j5h37

  699-711

• Day-of-The-Week Effects and Volatility Clustering in Banking ‎Stocks: GARCH-Based Evidence from India’s Emerging ‎Market

  • 

  Nitashree Barman

  https://doi.org/10.14419/y9tbcv57

  712-727

• A Benthamite Critique of Manne’s Entrepreneurial ‎Defence of Insider Trading: Utility Vs. Reward

  • 

  Prof (Dr.) Pradip Kumar Das , Prabhat Deep, Shivam Raghuvanshi , Sohom Saha

  https://doi.org/10.14419/14pn8b24

  728-733

• The Moderating Effect of Organizational Culture on The Relationship ‎between Accounting Information Systems and The Financial Performance of ‎Small and Medium Sized Projects in Emerging Markets

  • 

  Dr. Heba‏ ‏Mousa Hikal

  https://doi.org/10.14419/e0wvs934

  734-744

• Evaluating The Strategic Potential of Azerbaijan’s Food‎Industry: Integrating Organic Development Pathways and ‎‎“Smart” Technologies for Food Security in The Era of Global ‎Challenges

  • 

  Farid Fikrat oğlu Babayev

  https://doi.org/10.14419/39e30d88

  745-756

• Ambidextrous Bureaucracies in Turbulent Policy Environ‎ments: How Dynamic Capabilities Drive Public Service Per‎formance

  • 

  Patrick Marcos Lech Walesa Nababan, Fulgentius Danardana Murwani, Tommy Christian Efrata

  https://doi.org/10.14419/1ss4jx93

  757-768

• Harnessing e-Business Applications for Competitive Advantage: A Structural Equation ‎Modeling Approach to Operational Excellence In Emerging Markets

  • 

  Bakhodir Abdullaev, Martabahon Dadajonova., Gulchehra Sativaldiyeva , Zelalem Meraf Wolde

  https://doi.org/10.14419/dfqqe346

  769-779

• The Food Import Dilemma: A Major Challenge for Indonesia’s ‎Food Self-Sufficiency

  • 

  Fitrawaty, Isnaini Harahap , M. Farras Nasrida , Indra Maipita

  https://doi.org/10.14419/35tkjf71

  780-787

• Digitalization and Green Innovation on MSME Performance‎with Government Policy as A Moderator

  • 

  Wati Aris Astuti, Dony Waluya, Eko Mayndarto, Endro Andayani

  https://doi.org/10.14419/1f3qyd44

  788-796

• The Effect of Key Audit Matters on Audit Cost in Indonesia

  • 

  Seevaniska Amanda, Jovan Axel, Surya Raharja

  https://doi.org/10.14419/ff0dh157

  797-805

• Market Competitive Strategy and Audit Firm Choice:‎Moderating Roles of TMT Diversity and Ownership ‎Structure in Chinese Manufacturing Firms

  • 

  Wei Zheng, Mohd Mohid Rahmat , Noor Hasni Juhdi, Mohd Fahmi Ghazali, Meng Na

  https://doi.org/10.14419/g24zsw46

  806-817

• The Influence of Personalization and Visual Content in Social Media ‎Advertising on Purchase Intention: The Mediating Role of Consumer Brand Perception among Gen Z Consumers

  • 

  P. G. Eandhizhai , A. Kavitha , Dr. K. Kirubagaran , E G Vishnu Priya

  https://doi.org/10.14419/5rgwq121

  818-825

• ‎“Unpacking Influencer Strategies”: Review of Social MediaIn‎fluencer Product Promotions and Consumer PurchaseDecisions ‎Using The TCCM Framework

  • 

  Keerthana D., G. V. Joy

  https://doi.org/10.14419/5nnckj69

  826-836