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

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

In this issue Vol. 6 No. 1 (2026): January, 11 submitted manuscripts. 2 article was declined 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).

Published: 2026-01-30

Articles

  • Ethical Challenges of E-Governance: Insights from Bangladesh

    Rajib Chandra Das*
    1-12
  • Review of Inclusiveness of Selected Subhead Accounting Items with IPSASs Compliance in Sovereign Entities Consolidated Financial Statements

    Christopher Enyioma Alozie*
    13-28
  • Tariff Wars as a Prisoner’s Dilemma: A CGE-Game Theory Analysis of Trump 2.0 vs. BRICS

    Alana Sabila*
    29-44
  • The Influence of Islamic Financial Literacy and Islamic Banking Product Perceptions on Investment Behavior: Evidence of Religiosity as a Moderating Variable

    Permata Andini Sinaga*, Yulfiswandi Yulfiswandi
    45-61
  • The Role of Promotion in Determining the Effect of Price and Location on the Decision to Purchase Subsidized Housing

    Yusup Supriadi*, Liza Nora
    62-80
  • The Effect of Corporate Governance on Company Shareholder Value

    Lidya Lidya*, Natalis Christian
    81-97
  • Operational Efficiency as a Mediator in the Relationship Between Digital Payment, Digital Customer Service, and Profitability in Indonesian Insurance Companies

    Widyana Lestari*, Krisdiana Krisdiana
    98-113