Vol. 21 No. 2 (2026): September

Article

• Financial Shenanigans Model: Detecting Hidden Financial Reporting Strategies within the Framework of Forensic Accounting and Fraud Detection

  Mutiara Karima, Triyono Triyono, Fatchan Achyani

  309-329

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• Sustainable Capital Markets as Exchange Rate Stabilizers: Quantile Evidence on Rupiah Resilience under External Monetary Shocks

  Dwita Sakuntala, Suriani Suriani, Arsyaf Tampubolon, Dewi Mahrani Rangkuty, Muhammad Hidayat

  330-350

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• Exploring the Economic and Social Determinants of Income Inequality in Indonesia

  Aminuddin Anwar, Mustika Noor Mifrahi

  351-368

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• Why Do Future Accountants Stay? Examining the Role of Work–Life Balance and Career Attractiveness in Retention Intentions

  Rima Sundari, Muhammad Rizal Satria, Mubassiran Mubassiran

  369-388

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• Islamic Social Finance Ecosystem and Human Development: Panel Evidence from Selected ASEAN Countries

  Almizan Almizan, Seppi Mustion, Karimaturrizky Syukri Nasution, Rana Nurulita Handra

  389-403

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• Nexus of Corporate Marketing Activity and Capital Structure : South East Asia and China

  Anis Marjukah, Dandang Setyawanti, Agung Nugroho Jati, Arif Julianto Sri Nugroho, Mardanung Patmo Cahjono

  404-423

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• Sustainability Based MSME Financing Policy Model: Integrating Leadership, Financial Literacy, and Financing Access in East Java

  Andrianto Andrianto, Damis Veri Budianto

  424-445

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• The Impact of Local Budget Efficiency on Sustainable Economic Growth: Panel Data Evidence from Jambi Province, Indonesia

  Irmanelly Irmanelly, Asrini Asrini, Musnaini Musnaini, Deka Veronica, Rian Dani, Trie Hierdawati, Ria Annisa Putri, Viola Novaryca

  446-458

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• Determinants of Managerial Performance: The Mediating Role of Work Ethic in Indonesian Batik MSMEs

  Elin Herlina, Horas Djulius, Azfahanee Zakaria

  459-475

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• Digital Strategy and Green Strategy on Business Sustainability: Exploring the Moderating Role of Innovation

  Eni Setyowati, Zana Zein Hardimanto, Dyah Titis Kusuma Wardani, Firliana Rizki Ramadhina

  476-489

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• Dynamic Effects and Sectoral Asymmetry of GDP and Wages on National Zakat Revenue in Indonesia

  Heru Kurniawan, Deyanti Deyanti, Devy Dinda Tribuana, Reza Maulana

  490-511

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• The Effect of Institutional Quality and ICT on Financial Inclusion: Evidence from OIC Countries

  Rifadli D. Kadir, Chitra Yuliashri Katili, Selfia Bintariningtyas, Yeni Puspita

  512-529

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• What Drives Indonesian Youth to Work Abroad? Evidence from Indonesian Provincial Panel Data and Analytic Hierarchy Process

  Alexander Gibson Xaverius Sihotang , Nurul Istiqomah, Fauziyah Nisa Rahmawati

  530-541

• Does Social Capital Drive Economic Performance? Empirical Evidence from Southeast Asia

  Isa Elfianto, Romi Bhakti Hartarto, Endah Saptutyningsih

  542-556

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• The Impact of Montara Compensation on Business Sustainability and The Potential for Increased Profitability Amongst Small-Scale Fishermen in Rote Ndao

  Herly M. Oematan, Siprianus Tefa, Maria A. Radjisili

  557-571

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