Vol. 4 No. 1 (2026): January 2026

DOI: https://doi.org/10.59890/ijma.v4i1

Published: 2026-01-23

Articles

Supply Chain Dynamics: The Effect of Digital Platform Costs on the Financial Performance of MSMEs

Rina Masithoh Haryadi, Universitas Islam Bandung, Indonesia

Heriyanto, Universitas 17 Agustus 1945 Samarinda, Indonesia

Tasya Aspiranti, Universitas Islam Bandung, Indonesia

21-34
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The Influence of Liquidity ratio and Leverage ratio on Financial Distress in The Apparel and Luxury Goods Sub-sector

Ratna Dumilah, Universitas Pamulang, Indonesia

121-130
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The Influence of Digital Leadership and Compensation on Employee Performance at Direct Selling Company

Rivaldi Ramadhan, Universitas Islam Bandung, Indonesia

Ima Amaliah, Universitas Islam Bandung, Indonesia

Nunung Nurhayati, Universitas Islam Bandung , Indonesia

1-12
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The Role of SDG-Oriented CSR in Strengthening Community Welfare in Bengkalis Regency

Rinto, Universiti Islam Malaysia, Malaysia

Emerita Siti Naaishah Hambali , Universiti Islam Malaysia, Malaysia

Hainnur Aqma Rahim, Universiti Teknologi MARA Malaysia, Malaysia

195-212
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Musyarakah from the Perspective of Interpretation of the Qur'an, Hadith, and Fiqh: Theoretical and Practical Relevance in Modern Islamic Finance

Deni Permana, STIES Saleh Budiman, Indonesia

Moh Najib, UIN Sunan Gunung Djati, Indonesia

Reni Farida Yanti, STIES Saleh Budiman, Indonesia

179-194
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Environmental Costs and Their Impact on the Financial Performance of PROPER-Rated Manufacturing Companies: The Mediating Role of Environmental Performance

Mega Ayu Sekarwati, Universitas Negeri Malang, Indonesia

Triadi Agung Sudarto, Universitas Negeri Malang, Indonesia

Endang Sri Andayani, Universitas Negeri Malang, Indonesia

147-162
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The Influence of Financial Literacy, Risk Perception, and Digital Trading Platforms on Generation Z Investment Decisions in Surabaya

Annisa Nur Rochmah, Universitas17 Agustus 1945 Surabaya, Indonesia

Christian Hadinata Hodianto, Universitas 17 Agustus 1945 Surabaya, Indonesia

Lufvi Selvi Febrianti, Universitas 17 Agustus 1945 Surabaya, Indonesia

Jeasson Oktavianus Gatur, Universitas 17 Agustus 1945 Surabaya, Indonesia

Maria Yovita R Pardin, Universitas 17 Agustus 1945 Surabaya, Indonesia

75-86
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The Influence of Internal Control Systems, Government Accounting Policies, Human Resource Competence and Regional Financial Management Accountability on the Quality of Financial Reporting

T Muhammad Deri, Universitas Syiah Kuala, Indonesia

Darwanis, Universitas Syiah Kuala, Indonesia

Mulia Saputra, Universitas Syiah Kuala, Indonesia

131-146
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The Effect of Greenwashing Practices on Corporate Financial Performance: The Moderating Role of ESG Performance

Dinda Rahmahani Aisyah, Universitas Negeri Malang, Indonesia

Diana Tien Irafahmi, Universitas Negeri Malang, Indonesia

Sri Pujiningsih, Universitas Negeri Malang, Indonesia

35-44
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Analysis of the Success of Electronic Medical Record Implementation Based on the Change Management Approach at Pamanukan Medical Center Hospital

Sigit Nur Aziz, Universitas Islam Bandung, Indonesia

Rivaldi Ramadhan, Universitas Islam Bandung, Indonesia

Ima Amaliah, Universitas Islam Bandung, Indonesia

Nunung Nurhayati, Universitas Islam Bandung, Indonesia

13-20
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Assessing SDG-Aligned CSR Programs for Community Welfare Empowerment: Evidence from Indonesia’s Oil and Gas Sector Bengkalis Regency

Rinto, Universiti Islam Malaysia, Malaysia

Siti Naaishah Hambali, Universiti Islam Malaysia, Malaysia

Hainnur Aqma Rahim, Universiti Teknologi MARA Malaysia, Malaysia

213-228
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Building a Learning Organization: The Role of Knowledge Sharing, Communication Climate, and Interpersonal Trust at the Ambon City Transportation Agency

Felix Chandra, Universitas Pattimura, Indonesia

Nurul Maghfirah, Universitas Pattimura, Indonesia

87-102
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The Influence of Social Media Advertising and Celebrity Endorsers on the @Jiniso.Id Instagram Account on Brand Image in Building Follower Trust

Christiana Wulandari, Universitas Gunadarma, Indonesia

Herlinda, Universitas Gunadarma, Indonesia

Yanti Trianita, Universitas Gunadarma, Indonesia

Saksi Deftiana Sanusi, Universitas Gunadarma, Indonesia

Alfara Fadilla, Universitas Gunadarma, Indonesia

Amalia Fitri, Universitas Gunadarma, Indonesia

103-120
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Indonesia Options in Reviewing the Value Added Tax (VAT) System Policy With Estonia as the Most Competitive Country in the World

Novita, Universitas Widya Dharma Pontianak, Indonesia

63-74
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Extending Resource Orchestration Theory in Digital Ecosystems: Information Technology Orchestration and Omni-Channel Customer Experience in INJOURNEY

Dedy Pranata Simangunsong, Universitas Nasional, Indonesia

Lijan Poltak Sinambela, Universitas Nasional, Indonesia

163-178
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Leverage, Managerial Efficiency, Firm Size, and Sales Growth as Determinants of Corporate Performance in IDX-Listed Manufacturing Firms (2020–2024)

Muhammad Iman, Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia

Khoirul Hikmah, Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia

Hendro Widjanarko, Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia

45-62
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Vol. 4 No. 1 (2026): January 2026

Articles

Supply Chain Dynamics: The Effect of Digital Platform Costs on the Financial Performance of MSMEs

The Influence of Liquidity ratio and Leverage ratio on Financial Distress in The Apparel and Luxury Goods Sub-sector

The Influence of Digital Leadership and Compensation on Employee Performance at Direct Selling Company

The Role of SDG-Oriented CSR in Strengthening Community Welfare in Bengkalis Regency

Musyarakah from the Perspective of Interpretation of the Qur'an, Hadith, and Fiqh: Theoretical and Practical Relevance in Modern Islamic Finance

Environmental Costs and Their Impact on the Financial Performance of PROPER-Rated Manufacturing Companies: The Mediating Role of Environmental Performance

The Influence of Financial Literacy, Risk Perception, and Digital Trading Platforms on Generation Z Investment Decisions in Surabaya

The Influence of Internal Control Systems, Government Accounting Policies, Human Resource Competence and Regional Financial Management Accountability on the Quality of Financial Reporting

The Effect of Greenwashing Practices on Corporate Financial Performance: The Moderating Role of ESG Performance

Analysis of the Success of Electronic Medical Record Implementation Based on the Change Management Approach at Pamanukan Medical Center Hospital

Assessing SDG-Aligned CSR Programs for Community Welfare Empowerment: Evidence from Indonesia’s Oil and Gas Sector Bengkalis Regency

Building a Learning Organization: The Role of Knowledge Sharing, Communication Climate, and Interpersonal Trust at the Ambon City Transportation Agency

The Influence of Social Media Advertising and Celebrity Endorsers on the @Jiniso.Id Instagram Account on Brand Image in Building Follower Trust

Indonesia Options in Reviewing the Value Added Tax (VAT) System Policy With Estonia as the Most Competitive Country in the World

Extending Resource Orchestration Theory in Digital Ecosystems: Information Technology Orchestration and Omni-Channel Customer Experience in INJOURNEY

Leverage, Managerial Efficiency, Firm Size, and Sales Growth as Determinants of Corporate Performance in IDX-Listed Manufacturing Firms (2020–2024)

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