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Home > Archives > Vol 10, No 1 (2026)

DOI: http://dx.doi.org/10.33019/ijbe.v10i1

Table of Contents

IJBE Journal

National Health Insurance (BPJS) in Indonesia: An Islamic Perspective on Value Creation, Engagement, and Satisfaction Fatchan Achyani, (Accounting Study Program, Faculty of Economics and Business Universitas Muhammadiyah Surakarta Indonesia) Ilham Nuryana Fatchan, (Accounting Study Program, Faculty of Economics and Business Universitas Muhammadiyah Purwokerto Indonesia) Fuad Hudaya Fatchan, (Accounting Study Program, Faculty of Economics and Business Universitas Muhammadiyah Surakarta Indonesia)

PDF 1-19

Promoting Sustainable Marine Ecotourism: The Role of e-WOM, Environmental Attitude, and UTAUT Model in Supporting Blue Economy in Indonesia Antonius Satria Hadi, (Universitas Widya Mataram Indonesia) Utami Tunjung Sari, (Universitas Widya Mataram Indonesia) Tirsa Trisandi Matipa, (Universitas Widya Mataram Indonesia) Niken Permata Sari, (Universitas Widya Mataram Indonesia)

PDF 20-46

Effect of Foreign Ownership, Audit Committees, Leverage, And Information Asymmetry on Earnings Management with ESG Disclosures as a Moderating Variable Vinola Herawaty, (Universitas Trisakti ) Faisal Reza Mahendra, (Universitas Trisakti Indonesia)

PDF 47-70

Monetary Risk and Market Dynamics as Drivers of Capital Market Deepening in ASEAN: A Sustainable Development Perspective Yohanes Joni Pambelum, (Universitas Palangka Raya Indonesia) Ronni Haga, (Universitas Palangka Raya Indonesia) Sunaryo Neneng, (Universitas Palangka Raya Indonesia)

PDF 71-92

Do Indonesians Prioritize Sustainability When Giving Their Loyalty to Fast Fashion? Danu Eko Pranoto, (Department of Management, Faculty of Economics and Business, Universitas Brawijaya Indonesia) Ananda Sabil Hussein, (Department of Management, Faculty of Economics and Business, Universitas Brawijaya Indonesia) Nanang Suryadi, (Department of Management, Faculty of Economics and Business, Universitas Brawijaya Indonesia) Hung-Che Wu, (Business School, Nanfang College of Sun Yat-Sen University, Guangzhou, China China)

PDF 93-112

Cloud-Based Accounting and Digital Transformation in Indonesian MSMEs: Emerging Trends and Strategic Implications R. Ricky Agusiady, (Universitas Sangga Buana Indonesia) R. Rita Avianty, (Universitas Sangga Buana Indonesia)

PDF 113-138

The Effect of Fiscal Independence, Private Investment, Zakat and Economic Growth on Islamic Human Development Index (IHDI) In Jambi Province Indonesia Fathiyah Fathiyah, (Universitas Jambi Indonesia) Amri Amir, (Universitas Jambi Indonesia) Siti Hodijah, (Universitas Jambi Indonesia) Zamzami Zamzami, (Universitas Jambi Indonesia) Erni Achmad, (Universitas Jambi )

PDF 139-160

The Mediating Role of Financial Performance on the Relationship between Capital Structure and ESG performance of Ghanaian Non-Financial Firms Philipina Ampomah, (Cape Coast Technical University. Cape Coast. Ghana Universitas Pendidikan Indonesia. Bandung. Indonesia Indonesia) Denny Andriana, (Universitas Pendidikan Indonesia Indonesia) Nugraha Nugraha, (Universitas Pendidikan Indonesia Indonesia) Maya Sari, (Universitas Pendidikan Indonesia Indonesia) Francis Kortey Mac-Moqu, (Universitas Pendidikan Indonesia Indonesia)

Boosting Performance through Contingen Incentives: The Mediation Effect Of Organizational Commitment Alfiany Alim Imro'ah, (Politeknik Manufaktur Negeri Bangka Belitung Indonesia)

Enhancing Economic Growth Through Labor, Unemployment, Poverty, and Zakat Collection in Bengkulu Province Nonie Afrianty, (UIN Fatmawati Sukarno Bengkulu Indonesia) Muthi' 'Adilah Bahril, (UIN Fatmawati Sukarno Bengkulu Indonesia) Sekar Mayang, (UIN Fatmawati Sukarno Bengkulu Indonesia)