Vol. 6 No. 2 (2026): March 2026

					View Vol. 6 No. 2 (2026): March 2026

In this issue Vol. 6 No. 2 (2026): March, there are 8 submitted manuscripts. 1 article was declined after initial review by the editor, 1 article was declined after the peer review process, and 6 articles were published.

In this issue Vol. 6 No. 2 (2026): March, all of the published articles were authored/co-authored by 17 authors from 10 Institutions and 4 Countries, i.e., Universitas Darma Persada (Indonesia), STIE Indonesia Jakarta (Indonesia), Westford University College (United Arab Emirates), DKP (United Arab Emirates), PWC Academy (United Arab Emirates), Graduate Academy of Social Sciences / GASS (Vietnam), University of Transport Technology (Vietnam), Armenian State University of Economics (Armenia), Universitas Dian Nuswantoro (Indonesia), and Universitas Udayana (Indonesia).

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Published: 2026-04-29

Articles

  • Implementation of the Core Tax Administration System (CTAS) as a Digital Tax Solution: An Empirical Study on Taxpayer Satisfaction and Government Readiness

    Agustina Indriani* - Faculty of Economics, Universitas Darma Persada, Indonesia 🇮🇩 Jombrik Jombrik - Faculty of Economics, Universitas Darma Persada, Indonesia 🇮🇩 Rutinaias Haholongan - Faculty of Economics, STIE Indonesia Jakarta, Indonesia 🇮🇩
  • Transformational Leadership and Digital Transformation: Bridging Strategy and Culture in the Era of Industry 5.0

    Shankar Subramanian Iyer* - Faculty of Business, Westford University College, Sharjah, United Arab Emirates 🇦🇪 Brinitha Raji - Global Business Studies, DKP, Dubai, United Arab Emirates 🇦🇪 Sangeeta Malhotra - PWC Academy, Dubai, United Arab Emirates 🇦🇪
  • Macroeconomic Stabilization Policies from the Lessons of the Covid-19 Pandemic: Evidence from A Survey in Vietnam

    Vu Thi Anh Huyen* - PhD Candidate, Faculty of Economics - Business, Graduate Academy of Social Sciences, GASS, Vietnam; Department of Transport Economics, University of Transport Technology, Vietnam 🇻🇳
  • Debt Structure, Capital Composition, and Liquidity Assessment in Global Beverage Corporations: A Case Study of Diageo

    Vahe Mikayelyan - Faculty of Applied Finance, Armenian State University of Economics, Armenia Tigran Manukyan - Faculty of Applied Finance, Armenian State University of Economics, Armenia Liana Grigoryan - Department of Managerial Accounting and Audit, Armenian State University of Economics, Armenia Ani Grigoryan* - Department of Applied Finance, Armenian State University of Economics, Armenia
  • The Role of Brand Image as a Mediator of Digital Promotion and Electronic Word of Mouth on Purchase Decisions

    Fellyza Farah Audina* - Management Study Program, Faculty of Economics and Business, Universitas Dian Nuswantoro, Indonesia 🇮🇩 Haunan Damar - Management Study Program, Faculty of Economics and Business, Universitas Dian Nuswantoro, Indonesia 🇮🇩 Hertiana Ikasari - Management Study Program, Faculty of Economics and Business, Universitas Dian Nuswantoro, Indonesia 🇮🇩 Suhita Whini Setyahuni - Management Study Program, Faculty of Economics and Business, Universitas Dian Nuswantoro, Indonesia 🇮🇩
  • Board of Commissioners Size, Government Ownership, and Anti-Corruption Disclosure: Evidence from Indonesian SOEs (2017-2024)

    Putu Sri Jati Ani* - Department of Accounting, Faculty of Economics and Business, Universitas Udayana, Indonesia 🇮🇩 Komang Ayu Krisnadewi - Department of Accounting, Faculty of Economics and Business, Universitas Udayana, Indonesia 🇮🇩