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Vol. 2 No. 2 (2026): July,2026
This volume consists of 7 articles written by 16 authors from 8 universities and higher education institutions across Indonesia, namely Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Institut Agama Islam Negeri Sorong, Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi, Universitas Surakarta, Sekolah Tinggi Ilmu Ekonomi Galileo, Universitas Putra Indonesia YPTK Padang, Universitas Diponegoro, and Universitas Bengkulu.
Articles
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College Students' Career Readiness: As Seen from Self-Efficacy and Internship Experience
Education and internship experience play an important role in preparing young people to face the world of work, because it forms adaptability, self-control, and healthy social relationships. This study aims to examine the influence of self-efficacy on...157 views 209 downloads -
The Effect of Digital Financial Literacy and E-Commerce Adoption on the Post-Disaster Economic Resilience of Food-Sector MSMEs
The economic resilience of Micro, Small, and Medium Enterprises (MSMEs) in the food sector following a disaster is influenced by various digital factors. This study examines the effect of digital financial literacy (DFL) and e-commerce adoption (ECA) on...96 views 114 downloads -
CSR Integration, Non-Financial KPIs, and Firm Value: Evidence from Renewable Energy Companies
This study examines the effect of Corporate Social Responsibility (CSR) integration and non-financial key performance indicators (non-financial KPIs) on firm value in the renewable energy sector. Although sustainability disclosure has become increasingly...97 views 91 downloads -
Effectiveness of Organic Fertilizer Subsidies on the Profitability and Sustainability of Farmers' Savings and Loan Cooperatives
This study examines the effectiveness of organic fertilizer subsidies and cooperative financial support in shaping the profitability and business sustainability of a farmers' savings and loan cooperative in West Sumatra Province, Indonesia. A quantitative...89 views 99 downloads -
Effectiveness of Organic Fertilizer Subsidies in Enhancing Profitability and Sustainability of Rice Farming: Evidence from West Sumatra, Indonesia
Fertilizer subsidy policy has long been a central instrument of Indonesian agricultural policy, yet its effectiveness in improving farm profitability and long-term farming sustainability, particularly following the shift toward organic fertilizer...91 views 106 downloads -
The Role of Organizational Justice in Moderating the Effect of Management Control Systems on Environmental Performance in Manufacturing Companies
Manufacturing companies are under growing pressure to enhance environmental performance, yet management control systems (MCS) have traditionally focused on financial goals. While prior research confirms a positive link between MCS and environmental...39 views 36 downloads -
Determinants of Tax Avoidance in Family Firms: The Influence of Next-Generation Ownership and Audit Committee Quality
Purpose: This study examines whether next-generation ownership involvement and audit committee quality (ACQ) are associated with tax avoidance in Indonesian family firms, and whether ACQ moderates the effect of generational ownership. Methods: A balanced...34 views 44 downloads
