Vol. 13 No. 2 (2026)

Latest issue

Published: 08-02-2026 | Vol. 13 No. 2 (2026)

Do Environmental Certifications Buy Global Market Access?‎Certification Signaling, Buyer Dependence, and ExportPerformance of Bangladeshi Suppliers

Author: Tamanna Farah
Pages: 1-7
Date Published: 08-02-2026
Article ID: 36835 Download PDF
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The Role of Productivity and Innovation Stimuli on Inclusive‎Growth Through Economic Empowerment:An SOR Perspective

Author: Kishan Singh Rathore , Anil Singh Parihar , Pooja Jain, Pranshuman Parashar , Abhijeet Dawle , Sanjay Shrivastava
Pages: 8-16
Date Published: 08-02-2026
Article ID: 36261 Download PDF
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Artificial Intelligence Adoption in Strategic MarketingDecision-Making: Advancing Predictive Insights,Efficiency, and ‎Market Responsiveness forSuperior Marketing Performance

Author: Ali Al Ghamdi, Dr Asad Ur Rehman
Pages: 17-27
Date Published: 08-02-2026
Article ID: 37610 Download PDF
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Exploring The Drivers of Inflation in Indonesia: A Quantitative ‎Analysis

Author: Muhammad Yusuf, Muhammad Fitri Rahmadana, Oktavera Rizki
Pages: 28-36
Date Published: 08-02-2026
Article ID: 37659 Download PDF
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A Synergy Development Model for The Islamic EconomyEcosystem-Based on Productive Debtors: EvidenceFrom Financing ‎The Customers of The BankSumut Sharia

Author: Ari Asriadi, Andri Soemitra, Tuti Anggraini, Saparuddin Siregar, Muhammad Yafiz; Muhammad Rizal
Pages: 37-46
Date Published: 08-02-2026
Article ID: 37645 Download PDF
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Strategies to Enhance The Adoption of Indonesian HalalCosmetic Products: A Multi-Actor AnalyticNetwork Process ‎Approach

Author: Sri Wahyuni, Andri Soemitra, Tuti Anggraini, Muhammad Ramadhan, Yenni Samri Juliati
Pages: 47-54
Date Published: 08-02-2026
Article ID: 37724 Download PDF
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Characteristics of Marketing Activities of Agricultural‎Enterprises and Sustainable Development: EvidenceFrom ‎Shamukh and Shamkir DistrictsOf Azerbaijan

Author: Aida Zakir Gizi Gasimova, Vafa Ganbar Gizi Mammadova, Arifa Arif Gizi Hasanova, Gulnara Zeylim Gizi İsmayılova , Hafiza Huseyn Gizi Hajiyeva
Pages: 55-63
Date Published: 10-02-2026
Article ID: 37644 Download PDF
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Linking Green Banking and Bank EnvironmentalPerformance Through Green Finance: A StudyOn Indian Commercial Banks

Author: Monika Rani , Garima Sehrawat , Sultan Singh
Pages: 64-74
Date Published: 10-02-2026
Article ID: 37701 Download PDF
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The Engine of Expansion: How Network Capital Fuels SME‎Internationalization through Innovation Strategy

Author: Ju Hang , Shamsul Huda Abd Rani, Mohamad Hanif Abu Hassan
Pages: 75-81
Date Published: 10-02-2026
Article ID: 37954 Download PDF
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Instagram's Growing Impact on Consumer Behaviour:A Bibliometric and Systematic Literature Review‎Leading to Future Research Directions

Author: Dr. Ashutosh Kumar, Dr. Chandraketu Singh , Dr. Anupam Saxena , Dr. Vir Ved Ratna, Dr. Purnendu Shekhar Pandey
Pages: 82-92
Date Published: 12-02-2026
Article ID: 37337 Download PDF
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Financial Performance Model in Medium Businesses in The ‎Culinary Sector in The Greater Jakarta Region Mediated by ‎Competitive Advantages and Moderated by Financial Literacy

Author: Diana Sari, E.S. Margianti, Teddy Oswari
Pages: 93-107
Date Published: 12-02-2026
Article ID: 37723 Download PDF
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Analysis of Viral Campaign Strategies on the TikTok Platform In Increasing Engagement, Branding, and Intention to Study

Author: Trufi Murdiani, Muhamad Ariza Eka Yusendra, Niken Paramitasari, Ari Purnomo, Salsabila Saibah
Pages: 108-116
Date Published: 13-02-2026
Article ID: 37416 Download PDF
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The Effect of Position Restructuring, ‎Additional EmployeeIncome, on Employee ‎Effectiveness Through ‎Quality of Work for Civil Servants in Banyuasin Regency

Author: Bambang Trimargunadi , Bernadette Robiani, Zunaidah, Mu'izzuddin
Pages: 117-122
Date Published: 13-02-2026
Article ID: 37749 Download PDF
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Self-Adaptive Machine Learning Models for Financial Risk‎ Forecasting: Handling Non-Stationarity in Banking and Cryptocurrency Time Series

Author: Proshanta Kumar Bhowmik, Dil Tabassum Subha, Abdur Rahim, Arshad Ali Mohammed, Maksuda Begum, Redoyan Chowdhury, Tanveer Ehsan Chowdhury, Mohammed Wajeed, Dr. Khan Mohammad Elyas, Mahamuda Akter Shati
Pages: 123-132
Date Published: 15-02-2026
Article ID: 37836 Download PDF
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Strategic Integration of Lean Six Sigma and AgileProject Management in Pharmaceutical‎Marketing Operations in The US:A Hybrid Framework forCompetitive Advantage

Author: Jennifer Joel Joseph
Pages: 133-138
Date Published: 15-02-2026
Article ID: 36667 Download PDF
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Strategic Orchestration of Omnichannel Marketing inPharma: A Project-Driven Lean ‎FrameworkFor Operational Excellence

Author: Jennifer Joel Joseph
Pages: 139-144
Date Published: 15-02-2026
Article ID: 36665 Download PDF
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Exploring The Interplay of Psychological Distress, Workplace‎Incivility, and Counterproductive Work Behavior:An Equa‎tion System for ManufacturingIndustries in Pakistan

Author: Kaleem Ullah , Amiya Bhaumik , Syed Ahmed Salman , Maria Malik , Khurram Zafar Awan , Kanwal Bilal , Malik Muhammad ‎Kashif Shahzad Awan
Pages: 145-160
Date Published: 15-02-2026
Article ID: 36666 Download PDF
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Blockchain Technology for Sustainable Development:Key Trends ‎‎(2016 to 2025)‎

Author: Muddapu Raja, T. N. V. R. L Swamy
Pages: 161-168
Date Published: 15-02-2026
Article ID: 36898 Download PDF
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Comparative Study of Gender Disparity in The Mediterranean‎Zone: A Gender Approach in The Socio-Economic andPolitical ‎Contexts of Morocco, Portugal and Spain

Author: Benjouid Zakaria , El-Aouachi Merieme , Maha Mouabid , Redouane Azhari
Pages: 169-178
Date Published: 15-02-2026
Article ID: 37436 Download PDF
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Analysis of The Interrelation between DuPont ModelIndicators and ‎The Cost of Fixed Assets in TheContext of Real Investment Growth

Author: Oksana Zamazii, Olena Savchenko , Olena Kosiiuk, Nataliia Karvatska, Iryna Hrabovska
Pages: 179-184
Date Published: 15-02-2026
Article ID: 37127 Download PDF
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Artificial Intelligence (AI) in the Fintech Sector:An ‎Employee Perception

Author: Dr. S. Mohammed Zaheed , Lakshmi Devi. M. , Dr. A. J. Haja Mohideen , Dr. B. Mahammad Rafee , Mr.A. Ahamed Jakith , Dr. Sogra Khatoon , Dr. M. A. Raja Mohamed
Pages: 185-192
Date Published: 15-02-2026
Article ID: 37130 Download PDF
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Structural Drivers Versus Short-Run Fluctuations:A Time-Varying Analysis of FDI DeterminantsIn Selected Asian Economies

Author: Abraham C. Camba Jr., Aileen L. Camba
Pages: 193-202
Date Published: 15-02-2026
Article ID: 37269 Download PDF
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Effect on Attitude Towards Sustainable Entrepreneurship, Green ‎Entrepreneurial Motivation and Ecological Awareness on Sustainable Entrepreneurial Intention

Author: Mrs. Muthamma B U, Dr. Ranjith Kumar .S
Pages: 203-207
Date Published: 17-02-2026
Article ID: 37796 Download PDF
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Customer Loyalty in The Omnichannel Era: InsightsFrom Skin-Care Retail Literature

Author: Elke Alexandrina, Ujang Sumarwan, Lilik Noor Yuliati, Popong Nurhayati
Pages: 208-212
Date Published: 17-02-2026
Article ID: 34797 Download PDF
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Business and Human Rights in The Nickel Industrial Estate:A ‎Socio-Legal Study of People's Rights in Weda Bay

Author: Husen Alting, Siti Barora Sinay, Nam Rumkel
Pages: 213-219
Date Published: 17-02-2026
Article ID: 36963 Download PDF
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Hexagon Fraud Analysis in Detecting Fraudulent Financial Reporting

Author: Robih Salam Rahmatullah, Toto Rusmanto
Pages: 220-227
Date Published: 17-02-2026
Article ID: 37145 Download PDF
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The Role of Financial Literacy in StrengtheningEconomic ‎Resilience and Family Harmony

Author: Adeh Ratna Komala, Linna Ismawati, Adi Rachmanto
Pages: 228-232
Date Published: 17-02-2026
Article ID: 37849 Download PDF
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Consumer Response to Eco-Friendly Product Advertising andPricing Strategies in The E-‎Commerce Retail Industry

Author: Renuka L. , Dr. G. A. Venkateshan, Ms. Lakshmi Devi C. , Ms. Sajana Balan Manian , Mr. Suprith M. , Mr. Avinash Lobo
Pages: 233-238
Date Published: 18-02-2026
Article ID: 37304 Download PDF
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Inflation, Firm Performance, and Policy-Induced Uncertainty: Evidence from Turkey

Author: Behiye Körpe Abdullatıf
Pages: 239-242
Date Published: 18-02-2026
Article ID: 38029 Download PDF
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How Blended Learning Influences Employee Performance:The ‎Mediating Role of Soft Skill Development And Knowledge Acquisition

Author: Maeen Uddin, Md. Rasel Ahamed , Jakowan , Md. Rafiqul Islam , Maherun Nahar
Pages: 243-250
Date Published: 18-02-2026
Article ID: 37934 Download PDF
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The Nexus Between Firm Characteristics and Tax Avoidance: Insights from Vietnam

Author: Nguyen Dinh Chien
Pages: 251-261
Date Published: 18-02-2026
Article ID: 37541 Download PDF
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Developing BSI Agent Networks to Strengthen IslamicBanking ‎Financial Inclusion: Insights from anAnalytic Network Pro‎cess Study

Author: Ismul Fakhri Lubis, Azhari Akmal Tarigan, Andri Soemitra, Muhammad Rizal, Kaswinata
Pages: 262-268
Date Published: 19-02-2026
Article ID: 37830 Download PDF
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Impact of Servant Leadership and Digital Culture on Credit ‎Union Performance in Indonesia: Mediating Role of Innova‎tion Management

Author: Jati Wahyono Agustinus, Margono Setiawan, Sunaryo, Raditha Dwi Vata Hapsari
Pages: 269-277
Date Published: 22-02-2026
Article ID: 37266 Download PDF
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Green Marketing in Agricultural Production in Azerbaijan

Author: Farid Siyavush Oglu Mehdiyev, Vusal Yaqub Oglu Alifov , Sabina İsmail Gizi Hajiyeva , Elmir Heydar Oglu Mahmudov , Gülnara Faxrəddin Gizi Quliyeva
Pages: 278-289
Date Published: 22-02-2026
Article ID: 37735 Download PDF
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The Effect of Central Government Transfer ‎Funds onPoverty Levels in Maluku Province

Author: Mohammad Faisal Sangadji, Munawar Ismail, Mohamad Khusaini, Ferry Prasetyia
Pages: 290-296
Date Published: 22-02-2026
Article ID: 37986 Download PDF
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Crops and Costs: Comparing Economic Outcomes of Protectedand ‎Open Cucumber Cultivation in Haryana, India

Author: Sunil Kumar, Rajender S. Godara, Mahendra Parihar, Arun Kumar
Pages: 297-303
Date Published: 22-02-2026
Article ID: 36013 Download PDF
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The Perception of Glass Ceiling Towards Women’s Career Advancement for the Accounting Profession in Indonesia

Author: Aisyatur Ridha, Lindrianasari
Pages: 304-311
Date Published: 23-02-2026
Article ID: 36883 Download PDF
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Predicting Students’ Learning Stylesusing Machine Learn‎ing

Author: Dhartiben Neelkumar Patel, Reshma Gunaji Sable
Pages: 312-324
Date Published: 23-02-2026
Article ID: 37790 Download PDF
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Information Ambiguity, Information Over-‎Load and SME’s Sustainability

Author: Teofilus, Yoseva Maria Pujirahayu Sumaji, Yohan Kurniawan, Timotius Febry Christian, Christina Whidya Utami
Pages: 325-330
Date Published: 24-02-2026
Article ID: 35172 Download PDF
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Graph Neural Networks for Systemic Financial Risk Forecasting: Modeling Cross-Market Contagion Between ‎Banking Systems and Cryptocurrency Markets

Author: Md Zahidul Islam, Md Sumsuzoha, Md Rafiqul Islam , Mohammed Kawsar, Md Fazlul Huq Mithu, Santosh Pant , Mohammad Nazmul Hossain, Md Abdullah Al Helal
Pages: 331-342
Date Published: 24-02-2026
Article ID: 37895 Download PDF
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Theoretical Insights into The Interplay of Corporate ‎Governance and Intellectual Capital on Firm Performance in ‎Jordan

Author: Mohammad Khaled Almharat, Kwan Jing Hui , Nguyen Thi Phuong Lan
Pages: 343-352
Date Published: 24-02-2026
Article ID: 37958 Download PDF
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CEO Tenure and Green Innovation: The Mediating Role of ESG

Author: Guo Jia, Aza Azlina Md Kassim
Pages: 353-362
Date Published: 24-02-2026
Article ID: 38071 Download PDF
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Impact on The Power of Eco-Conscious Influencers inShaping ‎Sustainable Brand Perception

Author: U. Karthigai Selvi , Dr. J. Sabitha
Pages: 363-368
Date Published: 24-02-2026
Article ID: 37575 Download PDF
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Joint Determinants of Audit Fees and Audit Delay: PublicationTrends, Thematic Structures and Intellectual Networks

Author: Najihah Marha Yaacob , Arina Rus Zahira Rusli , Najib Majdi Yaacob , Ahmad Suffian Mohd Zahari , Ainul Huda ‎ Jamil
Pages: 369-377
Date Published: 02-03-2026
Article ID: 37559 Download PDF
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Day-of-Week Traffic Congestion and Productivity Losses:A Value-of-Time Analysis of a Major IntersectionIn ‎Batangas City

Author: Virgilio Yap , Don Carlo Bravo B. Cuya
Pages: 378-383
Date Published: 02-03-2026
Article ID: 37908 Download PDF
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Audit Committee Gender Diversity, Women Audit Partner and ‎Fraud Risk in China

Author: He Xiaohao, Mohd Mohid Rahmat , Nur Hidayah Waad, Hanis Amera Mohd Amin
Pages: 384-391
Date Published: 02-03-2026
Article ID: 36663 Download PDF
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Determinants of AI Adoption Intention in Credit Risk Management: Evidence from Moroccan Banks

Author: Boumhidi Jalila , Marghich Abdellatif
Pages: 392-402
Date Published: 05-03-2026
Article ID: 37892 Download PDF
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Moderated Mediation of Credibility and Affinity on The ‎Impact of Influencer Type and Number of Followers on ‎Consumer Purchase Intention in live-Streaming

Author: Lyu Yang , Wang Zixing , Wong Chee Hoo , Mohd Rushidi Mohd Amin , Christian Wiradendi Wolor
Pages: 403-413
Date Published: 06-03-2026
Article ID: 37288 Download PDF
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Customer Perception Towards Digital Banking ServicesIn Tiruchirappalli District- A Study

Author: Ms. R. Sundaralakshmi , Dr.N. Rajamannar
Pages: 414-424
Date Published: 06-03-2026
Article ID: 34566 Download PDF
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Impact of Digital Transformation on Human Resource‎Management: Linking Competency Development to Employee Performance

Author: Hardi Mulyono, Mohammad Irfan Al Qohirie, Dedy Juliandri Panjaitan, Muhammad Fitri Rahmadana
Pages: 425-432
Date Published: 06-03-2026
Article ID: 37899 Download PDF
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The Effect of Transformational Leadership and Organizational ‎Climate on Organizational Performance Mediated by Organizational Commitment in The Government Of Banyuwangi District

Author: Choiril Ustadi Yudawanto, Grahita Chandrarin; Harianto Respati
Pages: 433-440
Date Published: 08-03-2026
Article ID: 37839 Download PDF
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AI-Driven Decision Support Systems for Optimizing Working‎ Capital and Customer Experience in The U.S.: A Transaction‎ Based Simulation Framework for SMEs

Author: Md Rasibul Islam, Dil Tabassum Subha, Md Toushif Pramanik , Mahuma Akter, Md Murshid Reja Sweet, Md Sharif Robbani , Tapan ‎Chandra Ghos , Md Abdul Fahim Zeeshan
Pages: 441-454
Date Published: 08-03-2026
Article ID: 37985 Download PDF
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The Public Debt Dynamics in The Philippines: Evidence from ‎ARDL and VECM Models

Author: Aileen L. Camba
Pages: 455-463
Date Published: 10-03-2026
Article ID: 37678 Download PDF
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Exploring The Role of Management Accounting ‎InformationSystems in Enhancing Performance of Small ‎and MediumSized Enterprises (SMES) in East Africa: A ‎Critical Analysis

Author: Li Yuanying, DR. JALILA BINTI JOHAR
Pages: 464-471
Date Published: 10-03-2026
Article ID: 37309 Download PDF
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The Influence of Multidimensional Risk and Religiosity onInterest in Sharia Investments among Muslim Investors in Indone‎sia

Author: Husnawaty , Triasesiarta Nur
Pages: 472-480
Date Published: 10-03-2026
Article ID: 37832 Download PDF
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The Role of Internal Audit, Whistleblowing Systems, and Ethical Culture in Fraud ‎Prevention: Evidence fromIndonesian Shipping Companies

Author: Ahmad Mughis, Lindrianasari
Pages: 481-492
Date Published: 12-03-2026
Article ID: 38119 Download PDF
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Blockchain Adoption in Accounting and Auditing: Evidence from U.S. Organizations

Author: Raul Tapia Jr, Gerardo Pena
Pages: 493-504
Date Published: 14-03-2026
Article ID: 37959 Download PDF
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The Role of Islamic Finance in stimulating Green Growth in ‎Several Asian Countries

Author: Soeharjoto, Nirdukita Ratnawati, Dini Hariyanti, Debbie Aryani Tribudhi
Pages: 505-512
Date Published: 15-03-2026
Article ID: 36451 Download PDF
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Machine Learning Models for Early Warning of Financial Crises in the U.S. Economy Using Macro-Financial Indicators

Author: Md Khalilor Rahman, Md Sazzad Hossain , Sayem Ul Haque, Kazi Abu Jahed, Md Sharif Robbani, Mahamuda Akter Shati, Tanjina Tuly, Md Toushif Pramanik
Pages: 513-525
Date Published: 16-03-2026
Article ID: 38096 Download PDF
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The Impact of Analytic-Based Core Tax System Implementation ‎in The Public Sector: An Innovation Resistance Theory (IRT)‎ approach from the greater Jakarta area ‎

Author: Kiagus Muchtar , Arta Moro Sundjaja
Pages: 526-539
Date Published: 19-03-2026
Article ID: 38008 Download PDF
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Systematic Literature Review on Circular Economyfor Sustainable ‎Growth and Resilience in The Manufacturing Sector in Sri Lanka

Author: Mr. J. A. Rathnakumara , Prof. Henrik. V Scheel, Prof. D. M. R. Dissanayake , Dr. Sandeep Mathur
Pages: 540-556
Date Published: 20-03-2026
Article ID: 36461 Download PDF
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Geopolitical Escalation, Oil Price Moderation, and Asymmetric Market Responses: Evidence from The Saudi Financial ‎Market Using Event Study And GARCH Models

Author: Dr. Fahad Sulaiman Mohammad Al Nafea
Pages: 557-565
Date Published: 20-03-2026
Article ID: 38113 Download PDF
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Operating Profit Redefinition Under IFRS 18: Systematic‎Literature Review of Implications for Multinational‎Transfer Pricing

Author: Yonghwa Han, Andini Nurwulandari, Hasanudin, Aghnia Wulandari
Pages: 566-572
Date Published: 20-03-2026
Article ID: 37231 Download PDF
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Relevance of Bank Merger and Acquisition Activities on Bank‎Performance and Shareholders Wealth: A SystematicLiterature ‎Review and Future Research Scope

Author: Diksha Chaturvedi, Dr. Apeksha Bhatnagar , Dr. Neha Yadav
Pages: 573-586
Date Published: 27-03-2026
Article ID: 37800 Download PDF
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The Influence of Situational Leadership, Competence and‎Organizational Culture on Civil Servant Performancein the ‎Police With Work Motivation AsIntervening Variable

Author: Jamaluddin, Buyung Sarita, Sri Wiyati Mahrani, Noval Nur
Pages: 587-603
Date Published: 05-04-2026
Article ID: 37557 Download PDF
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The Impact of Financial Inclusion and Digitalizationon Income ‎Inequality: A Panel Data Analysisfor ASEAN

Author: Abraham C. Camba Jr.‎
Pages: 604-612
Date Published: 14-04-2026
Article ID: 37761 Download PDF
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The Impact of Structural Transformation Trends in The Industrial Sector on The Economic ‎Growth of The Non-Oil Sector in Saudi Arabia

Author: Sahbi Gabsi
Pages: 613-620
Date Published: 28-04-2026
Article ID: 37864 Download PDF
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Cryptocurrency Price Volatility and Safe-Haven Properties ‎During Geopolitical Shocks

Author: Caroline Mohd. Khan
Pages: 621-628
Date Published: 30-04-2026
Article ID: 38160 Download PDF
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Determinants of Professional Scepticism among AccountingStudents: ‎The Moderating Role of University Engagement

Author: Nur Dafina Afiqah Mohd Yassin, Erlane K Ghani , Kamaruzzaman Muhammad , Razana Juhaida Johari , Akrom Omonov
Pages: 629-644
Date Published: 17-05-2026
Article ID: 37872 Download PDF
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