Vol. 2 No. 1 (2025): February

Published: 2025-01-10

This issue is available online since 10 January 2025 for regular issue of February 2025. All articles in this issue (9 original research articles) were written by 24 authors mainly from Indonesia, Nigeria and Iraq.

 

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Articles
Analysis of Cash Holding and Firm Size on Firm Value in Coal Mining Companies Listed on the Indonesia Stock Exchange
Wahyu Indah Mursalini* - Faculty of Economics, Universitas Mahaputra Muhammad Yamin (UMMY) Solok, Indonesia Esi Sriyanti - Faculty of Economics, Universitas Mahaputra Muhammad Yamin (UMMY) Solok, Indonesia Laras Septiawati - Faculty of Economics, Universitas Mahaputra Muhammad Yamin (UMMY) Solok, Indonesia
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View : 565 Download : 362 Pages : 1-9
Analysis of Cash Holding and Firm Size on Firm Value in Coal Mining Companies Listed on the Indonesia Stock Exchange
Wahyu Indah Mursalini* - Faculty of Economics, Universitas Mahaputra Muhammad Yamin (UMMY) Solok, Indonesia Esi Sriyanti - Faculty of Economics, Universitas Mahaputra Muhammad Yamin (UMMY) Solok, Indonesia Laras Septiawati - Faculty of Economics, Universitas Mahaputra Muhammad Yamin (UMMY) Solok, Indonesia
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565 362 1-9
Implications of Transfer Pricing on MSMEs in the Digital Era
Nur Fitriana* - Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Riau, Indonesia Nasya Paramiya Sari - Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Riau, Indonesia Natasha Nadira Putri - Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Riau, Indonesia Zahra Adinda - Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Riau, Indonesia
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View : 560 Download : 297 Pages : 10-18
Implications of Transfer Pricing on MSMEs in the Digital Era
Nur Fitriana* - Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Riau, Indonesia Nasya Paramiya Sari - Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Riau, Indonesia Natasha Nadira Putri - Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Riau, Indonesia Zahra Adinda - Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Riau, Indonesia
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560 297 10-18
Forensic Investigation and Fraud Detection in Nigeria: Leveraging on Artificial Intelligence
Chukwuekwu Nordi Okonta* - Department of Accounting, Chukwuemeka Odumegwu Ojukwu University (COOU), Igbariam Anambra State, Nigeria Chiamogu Anselm Nnamdi - Department of Accountancy, Faculty of Management Sciences, Chukwuemeka Odumegwu Ojukwu University Igbariam Campus, Nigeria
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View : 413 Download : 441 Pages : 19-27
Forensic Investigation and Fraud Detection in Nigeria: Leveraging on Artificial Intelligence
Chukwuekwu Nordi Okonta* - Department of Accounting, Chukwuemeka Odumegwu Ojukwu University (COOU), Igbariam Anambra State, Nigeria Chiamogu Anselm Nnamdi - Department of Accountancy, Faculty of Management Sciences, Chukwuemeka Odumegwu Ojukwu University Igbariam Campus, Nigeria
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413 441 19-27
Influence of Carbon Emission Disclosure, Green Innovation, and Media Exposure on Firm Value
Novia Anggraeni* - Accounting Study Program, Universitas Pamulang, Indonesia Fitriyah - Accounting Study Program, Universitas Pamulang, Indonesia
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View : 451 Download : 360 Pages : 28-38
Influence of Carbon Emission Disclosure, Green Innovation, and Media Exposure on Firm Value
Novia Anggraeni* - Accounting Study Program, Universitas Pamulang, Indonesia Fitriyah - Accounting Study Program, Universitas Pamulang, Indonesia
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451 360 28-38
Firm Structural Traits and Stock Performance During and Post Covid-19 Pandemic
Samuel Ejiro Uwhejevwe-Togbolo* - Department of Accounting, Dennis Osadebay University, Asaba, Nigeria Prince Efanimjor - Department of Accounting, Dennis Osadebay University, Asaba, Nigeria Tedlyn Akpevwe Etu - Department of Accounting, Dennis Osadebay University, Asaba, Nigeria Nkechi Emeka-Nwokeji - Department of Accountancy, Chukwuemeka Odumegwu Ojukwu University, Igbariam Campus, Nigeria Joshua Kenechukwu Onuora - Department of Accountancy, Chukwuemeka Odumegwu Ojukwu University, Igbariam Campus, Nigeria
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View : 939 Download : 331 Pages : 39-57
Firm Structural Traits and Stock Performance During and Post Covid-19 Pandemic
Samuel Ejiro Uwhejevwe-Togbolo* - Department of Accounting, Dennis Osadebay University, Asaba, Nigeria Prince Efanimjor - Department of Accounting, Dennis Osadebay University, Asaba, Nigeria Tedlyn Akpevwe Etu - Department of Accounting, Dennis Osadebay University, Asaba, Nigeria Nkechi Emeka-Nwokeji - Department of Accountancy, Chukwuemeka Odumegwu Ojukwu University, Igbariam Campus, Nigeria Joshua Kenechukwu Onuora - Department of Accountancy, Chukwuemeka Odumegwu Ojukwu University, Igbariam Campus, Nigeria
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939 331 39-57
The Influence of Promotion Through Instagram Social Media and E-WOM on Purchase Interest in UMKM Siris Meals Jakarta
Gustinanda Priatna* - Marketing Management Study Program, Department of Business Administration, Politeknik Negeri Malang, Indonesia Achmad Zaini - Marketing Management Study Program, Department of Business Administration, Politeknik Negeri Malang, Indonesia
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View : 360 Download : 288 Pages : 58-73
The Influence of Promotion Through Instagram Social Media and E-WOM on Purchase Interest in UMKM Siris Meals Jakarta
Gustinanda Priatna* - Marketing Management Study Program, Department of Business Administration, Politeknik Negeri Malang, Indonesia Achmad Zaini - Marketing Management Study Program, Department of Business Administration, Politeknik Negeri Malang, Indonesia
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360 288 58-73
Analysis of Factors Affecting Work Performance Assessment Through Employee Work Targets at the Jayapura City Personnel, Education and Training Agency
Hiskia C. M. Sapioper - Public Administration Study Program, Faculty of Social and Political Sciences, Cenderawasih University, Indonesia Jackson Yumame* - Public Administration Study Program, Faculty of Social and Political Sciences, Cenderawasih University, Indonesia
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View : 347 Download : 302 Pages : 74-80
Analysis of Factors Affecting Work Performance Assessment Through Employee Work Targets at the Jayapura City Personnel, Education and Training Agency
Hiskia C. M. Sapioper - Public Administration Study Program, Faculty of Social and Political Sciences, Cenderawasih University, Indonesia Jackson Yumame* - Public Administration Study Program, Faculty of Social and Political Sciences, Cenderawasih University, Indonesia
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347 302 74-80
The Role of IFRS 7 in Shaping Investor Behavior: The Moderating Effect of Value Relevance in Iraqi Stock Exchange (ISX)
Hasanain Salim Rasheed* - Technical College of Management, Middle Technical University, Baghdad, Iraq
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View : 477 Download : 259 Pages : 81-92
The Role of IFRS 7 in Shaping Investor Behavior: The Moderating Effect of Value Relevance in Iraqi Stock Exchange (ISX)
Hasanain Salim Rasheed* - Technical College of Management, Middle Technical University, Baghdad, Iraq
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477 259 81-92
Analysis of Capital Structure and Non Performing Loans on Financial Performance in the Activity Management Unit (UPK) of Boyolali District in 2022-2023
Ervin Irchani* - Universitas Slamet Riyadi, Surakarta, Indonesia Edi Wibowo - Universitas Slamet Riyadi, Surakarta, Indonesia Dewi Saptantinah Puji Astuti - Universitas Slamet Riyadi, Surakarta, Indonesia
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View : 375 Download : 213 Pages : 93-112
Analysis of Capital Structure and Non Performing Loans on Financial Performance in the Activity Management Unit (UPK) of Boyolali District in 2022-2023
Ervin Irchani* - Universitas Slamet Riyadi, Surakarta, Indonesia Edi Wibowo - Universitas Slamet Riyadi, Surakarta, Indonesia Dewi Saptantinah Puji Astuti - Universitas Slamet Riyadi, Surakarta, Indonesia
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375 213 93-112