Vol. 6 No. 1 (2026): January 2026

					View Vol. 6 No. 1 (2026): January 2026

In this issue Vol. 6 No. 1 (2026): January, there are 11 submitted manuscripts. 2 articles were declinedย after initial review by the editor, 2 articles were declined after the peer review process, and 7 articles were published.

In this issue Vol. 6 No. 1 (2026): January, all of the published articles were authored/co-authored by 11 authors from 6 Institutions and 3 Countries, i.e., CCN University of Science & Technology (Bangladesh), Centre for Community Development & Research / CCDR (Nigeria), Universitas Diponegoro (Indonesia), Universitas Internasional Batam (Indonesia), Universitas Muhammadiyah Jakarta (Indonesia), and Universitas Swadaya Gunung Jati (Indonesia).

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Published: 2026-01-30

Articles

  • Ethical Challenges of E-Governance: Insights from Bangladesh

    Rajib Chandra Das* - Public Administration, CCN University of Science & Technology, Kotbari, Cumilla 3503, Bangladesh ๐Ÿ‡ง๐Ÿ‡ฉ
  • Review of Inclusiveness of Selected Subhead Accounting Items with IPSASs Compliance in Sovereign Entities Consolidated Financial Statements

    Christopher Enyioma Alozie* - Centre for Community Development & Research (CCDR), Nigeria ๐Ÿ‡ณ๐Ÿ‡ฌ
  • Tariff Wars as a Prisonerโ€™s Dilemma: A CGE-Game Theory Analysis of Trump 2.0 vs. BRICS

    Alana Sabila* - Faculty of Economics, Universitas Diponegoro, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • The Influence of Islamic Financial Literacy and Islamic Banking Product Perceptions on Investment Behavior: Evidence of Religiosity as a Moderating Variable

    Permata Andini Sinaga* - Department of Management, Faculty of Business and Management, Universitas Internasional Batam, Batam, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Yulfiswandi Yulfiswandi - Department of Management, Faculty of Business and Management, Universitas Internasional Batam, Batam, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • The Role of Promotion in Determining the Effect of Price and Location on the Decision to Purchase Subsidized Housing

    Yusup Supriadi* - Master of Management Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Jakarta, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Liza Nora - Master of Management Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Jakarta, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • The Effect of Corporate Governance on Company Shareholder Value

    Lidya Lidya* - Accounting Study Program, Universitas International Batam, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Natalis Christian - Accounting Study Program, Universitas International Batam, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • Operational Efficiency as a Mediator in the Relationship Between Digital Payment, Digital Customer Service, and Profitability in Indonesian Insurance Companies

    Widyana Lestari* - Department of Management, Faculty of Economics and Busniness, Universitas Swadaya Gunung Jati, Cirebon, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Krisdiana Krisdiana - Department of Management, Faculty of Economics and Busniness, Universitas Swadaya Gunung Jati, Cirebon, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ