Vol. 17 No. 1 (2026): April

View Vol. 17 No. 1 (2026): April

This issue, which is the regular issue of April 2026, has been available online since 31 April 2026. All articles in this issue (15 original research articles) were authored/co-authored by 35 authors from 11 affiliations and 1 countries (Indonesia)

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DOI: https://doi.org/10.35334/18m5fw64

Published: 04/27/2026

Articles

The Influence of Employee Competence on Student Satisfaction with the Mediation of Siakad Service Quality at Borneo Tarakan University

Yus Hardianto, Balthasar Watunglawar, Syahruddin Hattab (Author)

1-7
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Religiosity and Sustainability: The Role of Religious Values in the Economic–Environmental Trade-Off in Indonesia

Ahmad Syahrul Fauzi, Sri Runtiningsih, Prabowo Yudo Jayanto, Ubaedul Mustofa, Risanda Alirastra Budiantoro (Author)

8-17
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East Kalimantan Regional Economic Transformation: Enhancing Economic Resilience Through Natural Resource Diversification for Sustainable Development

Indra Maulana, Agus Junaidi, Nurfiza Widayati (Author)

18-32
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Do Transparency and Accountability Improve Village Fund Management Performance? Examining the Moderating Role of Internal Control Systems

Riyans Ardiansyah, Herman Herman, Alamsa Alamsa, Olivia Pamilangan Andi’lolo (Author)

33-46
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Good Corporate Governance and Financial Statement Fraud in State-Owned Enterprises Listed on the Indonesia Stock Exchange

Anak Agung Istri Rika Apriyania, I Dewa Ayu Kristiantari, Putu Yudha Asteria Putri (Author)

47-57
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Analysis of Firm Value in Manufacturing Companies Through Profitability and Company Size: The Role of Concentrated Ownership as a Signal to Investors

Rahmi Nur Islami, Kartini Kartini, Rizky Agusriyanti Irna, Kholiqul Lutfi Alfizar Yonti, Suseno Hadi Purnomo (Author)

58-71
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Financial Literacy, Future Orientation, and Retirement Planning: The Mediating Role of Consumptive Lifestyle among Public Employees

Meylin Rahmawati, Mohamad Nur Utomo, Lendro Kurniawan (Author)

72-84
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The Effect of ESG, Retention Ratio, and Green Accounting on Firm Value

Nira Shakira, Martini Martini (Author)

85-99
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Entrepreneurial Characteristics and MSME Success: Evidence from a Fisheries Cooperative in Karawang

Muhamad Imron Choeru, Sonny Hersona , Dede Jajang Suyaman, Nunung Nurhasanah (Author)

100-109
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EOQ-Based Raw Material Inventory Optimization for Cost Efficiency in Cabinet Production at CV. Sultan Khinara Jaya

Suryaningsih Suryaningsih, Iin Selviani (Author)

110-125
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An Empirical Analysis of Capital Expenditure, Government Size and Legislative Size on Local Government Financial Performance: Evidence from Indonesian Provinces

Handani Maheresmi, Siti Rokhimah (Author)

126-136
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Hybrid Work Flexibility and Its Effects on Productivity and Stress in Tarakan City

Andri Yogi Adyatma Prasetyo Prasetyo, Banyuriatiga Banyuriatiga (Author)

137-146
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How Do Training Programs and Entrepreneurial Characteristics Affect IKM Development?

Kartini Kartini, Rahmi Nur Islami, Jumadi Jumadi, Meylin Rahmawati, Rizky Agusriyanti Irna, Sulistya Rini Pratiwi, Yohanna Thresia Nainggolan (Author)

147-155
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The Effect of Discounts and Free Shipping on Shopee E-Commerce Purchase Decisions Among Students of Institut Rahmaniyah Sekayu

Ika Rakhmalina, Desi Ulpa Anggraini (Author)

156-165
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Determinants of Purchasing Decisions for Sampoerna Cigarette Products among the Community of Kayuara Village, Sekayu District

Avissa Calista (Author)

166-177
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