Current Issue

“March 2026”

S.No. Title and Authors Name
1 Corporate Governance, Audit Quality, and Firm Value: The Mediating Role of Tax Avoidance in Indonesian Mining Firms
Yusnidar, Tertiarto Wahyudi, Yusnaini

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2

ASSESSING THE ROLE OF SOCIAL SUPPORT IN ENHANCING THE ECONOMIC STATUS OF OLDER ADULTS: THE CASE OF FEDERAL RADIO CORPORATION OF NIGERIA RETIREES

Aremu-Caroline Adenike, Ottun-Emaimo Rafat Oluwakemi, Willoughby John Olawale, Emaimo Alice John

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3 Financial Risk Classification Using Machine Learning Models: Evidence from Listed Maritime Shipping Firms in Vietnam
Vu Thi Nhu Quynh, Do Cam Nhung, Pham Phuong Thao, Doan Gia Nhi, Vu Thi Ngoc Anh

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4

DEBT MANAGEMENT AND FINANCIAL PERFORMANCE OF LISTED HEALTH CARE FIRMS IN NIGERIA

OYEWOBI, Ifeoluwapo Adebimpe (Ph.D.)

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5 THE INFLUENCE OF TAX UNDERSTANDING, TAX SANCTIONS, AND RISK PREFERENCE ON THE TAX COMPLIANCE OF NON-EMPLOYEE INDIVIDUAL TAXPAYERSMega Aprilia Susanti, Wiwik Utami

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6

DECISION TREE MODEL AND ITS RELEVANCE IN FINANCIAL MANAGEMENT

AZEEZ Mutairu Gbolagade, AJIBADE Ayodeji Temitope, OBADIMU Gafar Akolawole

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7 Examining the Impact of Capital Structure on Firm Value through Cost of Capital in Indonesian Plantation FirmsMikha Natasya Lumban Batu, Yusbardini, Drs., M.E.

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8

Interplay between Policy, Finance, Education, and Technology Adoption: A Global Entrepreneurship Monitor (GEM) Evidence

Emmanuel Antwi, Edmond Owusu-Afriyie, Safo Kantanka Owoahene Kwabena

Abstract:

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9 THE IMPACT OF INVESTMENT,  FUNDING, AND DIVIDEND DECISIONS ON FINANCIAL PERFORMANCE: A TIME-SERIES ANALYSIS OF PT. TELKOMSEL, TBK.Mashur Razak, Rustan DM, Zainal Abidin

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10

THE ROLE OF HORTICULTURAL COMMODITIES IN LORONG WISATA FOR MITIGATING INFLATION IN MAKASSAR CITY

Zainal Abidin, Faisal Rizal Zainal, Ahmad Firman, N. Ikawidjaja, Andi Bukti Djufrie, Haidil Adha, Muhammad Amri, Budi Armansyah, Rachmatan Haya, Ifrah
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11 Antecedence of Due Diligence and its Effect on Money Laundering Risk JudgmentAzzahra Meydi Putri, Ria Nelly Sari, Nurrahma Dewi, Rita Anugerah

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12

EFFECT OF LIQUIDITY MANAGEMENT ON FINANCIAL SUSTAINABILITY OF LARGE-SCALE RETAIL SUPERMARKETS IN KENYA

Kenneth Kalonzi Jeffah, Margaret Atieno, Robert Ouma Opanyi

Abstract:

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13 LIQUIDITY, PROFITABILITY, AND FIRM VALUE OF LISTED NON-FINANCIAL FIRMS IN NIGERIALAMBE, Isaac, AZA, Solomon, OLADAPO, Maruph Akinyemi

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14

JOB CHARACTERISTICS AND DISCIPLINE AS PREDICTORS OF EMPLOYEE PERFORMANCE: THE MODERATING ROLE OF ORGANIZATIONAL CULTURE

Gusti Ayu Dewi Purnamawati, Sugeng Mulyono, Djuni Farhan

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15 Breaking the USD Dependence: Evaluating the Role of the Pan-African Payment and Settlement System (PAPSS) in Enhancing AfCFTA Trade IntegrationPaul Ruhamya

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16

Financial Knowledge and Wealth Position of Investors in Nepalese Capital Market

Makshindra Thapa, Prakash Shrestha, Narendra Sejuwal, Deepa Bhujel, Saroj Shah

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17 Working Capital Management And Financial Performance Of Listed Manufacturing Firms In Nigeria: Moderating Effect Of Managerial OwnershipProf. Aliyu Idris

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18

Effect of Revenue Planning On Service Delivery in Rubanda District Local Government, Uganda

Steven buregyeya, Judith Asiimwe Bijurenda, Alice Ngele Mwazuna
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19 Applying Bayesian Dynamic Time Warping to Optimize Business Administration Curriculum and Assessment PracticesVicente Montano, Ramonchito Nalangan

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20

The Influence Of Work Productivity, Employee Satisfaction And Organizational Strategy On Human Resource Development

Dedi Rianto Rahadi, Hadli, Sri Ermeila, Asma Mario, Hermanto, Ninin Non Ayu Salmah

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