Volume-9-Issue-2

“February 2026”

S.No. Title and Authors Name
1 Managing Online Customer Data: A Realistic Business Problem

Dr. Joel Chagadama, Dr. Desire S. Luamba, Dr. Marvin L. J. Blye

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2

The Effect of Intellectual Capital on Banking Stability in Countries ASEAN-5

Wina Agustin, Isni Andriana, Shelfi Malinda

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3 The Influence of Opportunity-Enhancing HR Practices and Authentic Leadership on Work Engagement: The Moderating Roles of Proactive Personality and Psychological Capital

Yupiter Gulo, Komang Agastya Diva Wirawan

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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 TAXPAYERS

Mega 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 Firms

Mikha 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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