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

  1-10

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

  Daniel Hendrawan, Bernadette M. Waluyo, Johannes Gunawan

  11-18

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• 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

  19-26

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• 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

  27-36

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

  Suyon Kim

  37-42

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

  Diksha Halder, Dr. K. T Vijaykarthigeyan

  43-51

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• 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.

  61-69

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

  Vaidhyanathan S.‎ , Rajeswari P. S

  52-60

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

  Menaka S, Dr. V. Selvam

  70-80

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

  Novie Susanti Suseno; Zikri Fachrul Nurhadi

  81-91

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• 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

  92-102

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• 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

  103-108

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• 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

  109-115

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

  Sendy Watazawwadu Ilmi, Fithriyyah Shalihati, Tanti Novianti

  116-128

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

  Mr. Amar Singh Meena, Dr. Nitin Gupta

  129-135

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• 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

  136-141

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• 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

  142-152

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• 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

  153-159

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

  yujie liu, Nelli Akylbekova, Kalybek Abdykadyrov

  160-177

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

  Thejas S Warrier, Lija P

  178-188

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• 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

  189-196

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

  Pankaj Azad, Manika Sharma

  197-202

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• 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

  203-207

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• 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

  208-218

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

  Majd Mohammad Omoush

  219-230

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• 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

  231-240

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• 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

  241-252

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

  Rachmat Agus Santoso, Meutia, Muhamad Taqi, Yeni Januarsi

  253-266

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

  Sourav Sharma, Dr. Rupinder Katoch

  267-276

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

  Ms. P. Menaka , Dr. N. Bargavi

  277-287

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

  Qnais Chaimae , Akioud Malika

  288-296

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

  Archana M, Dr Ragini

  297-306

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• 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

  307-317

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• 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

  318-331

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• 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

  332-340

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• 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

  341-345

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

  Haslinda Binti Musa, Surya Seetharaman

  346-352

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

  Di Cui, Abu Sufian Abu Bakar, Normizan bin Bakar

  353-362

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

  Shahab Ahmed Salim Mubarak AL Rawas

  363-369

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• 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

  370-382

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

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

  383-389

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

  Isha, Prof. Anil Khurana

  390-396

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• 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

  397-403

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

  Marwan Altarawneh, Heba Hikal, Alaa Zuhair Mansour

  404-414

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• 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

  415-421

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• 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

  422-439

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• 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

  440-450

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

  Oghenekparobo Ernest Agbogun , Abass Akinsanya , Felicia Omowunmi Olokoyo

  451-460

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• 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

  461-475

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

  Michael Forzeh Fossung, Wamba Berthelo Kueda

  476-486

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• 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

  487-498

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• 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

  499-504

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• 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

  505-515

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• 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

  516-529

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• 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

  530-542

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• 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

  543-550

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• 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

  551-565

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

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

  566-574

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• 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.

  575-584

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

  Meltem Tari Ozgur

  585-594

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• 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

  595-601

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

  C. Elavarasan, Anil Verma

  602-615

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

  CHANG Hailing, DAI Jianhua

  616-626

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

  Abraham Camba Jr., Aileen Camba

  627-636

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

  Dr. Lena Mustafa Mahmoud Zayed

  637-646

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• Unveiling The ESG Paradox: When Sustainability ‎Meets Financial Reality

  Indra Satria, eka sudarmaji

  647-654

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• Central Bank Digital Currency In India: A Paradigm Shift

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

  655-662

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

  Wei Zhao, Yue He, Quanbo Wang

  663-675

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

  Abdul Majid, Fidiana Fidiana , Suwitho Suwitho

  676-683

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• 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

  684-690

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• 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

  691-698

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• 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

  699-711

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

  Nitashree Barman

  712-727

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• 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

  728-733

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• 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

  734-744

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• 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

  745-756

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

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

  757-768

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• 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

  769-779

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

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

  780-787

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

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

  788-796

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

  Seevaniska Amanda, Jovan Axel, Surya Raharja

  797-805

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• 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

  806-817

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• 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

  818-825

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

  Keerthana D., G. V. Joy

  826-836

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