Vol. 4 No. 2 (2026): April 2026

DOI: https://doi.org/10.59890/ijma.v4i2

Published: 2026-04-25

Articles

Enhancing Managerial Performance Through Budgeting and Fairness: the Moderating Effect of Cost Consciousness

Sintya Mandara Anggita, University of Islam Malang, Indonesia

Dewi Diah Fakhriyyah, University of Islam Malang, Indonesia

Dwiyani Sudaryanti, University of Islam Malang, Indonesia

229-246
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Building Resilient and Sustainable Supply Chains: An Integrated Framework of Digital Technologies, Lean-Agile Operations, and Human Capabilities

Hempry Putuhena, Universitas Pattimura, Indonesia

Sitti Fatimah Kamaruddin, Universitas Pattimura , Indonesia

Sara Marlyn Paru, Universitas Cendrawasih , Indonesia

275-288
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The Influence of Occupational Safety and Health and Work Discipline on Employee Performance at PT Milion Limbah Ambon

Felix Chandra, Universitas Pattimura, Indonesia

305-318
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The Influence of Awareness, Tax Knowledge, Tax Rates, and Tax Socialization on the Compliance of MSMEs Taxpayers in Ponorogo Regency

Sandhy Yudha Hafidhin, Universitas Negeri Surabaya, Indonesia

Agung Listiadi, Universitas Negeri Surabaya, Indonesia

259-274
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The Effect of Corporate Governance Mechanisms on Effective Tax Rate: An Empirical Study of Industrial Sector Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period

Salsa Vonni Indrayani, Universitas Jambi, Indonesia

Wiralestari, Universitas Jambi , Indonesia

Ilham Wahyudi, Universitas Jambi , Indonesia

Enggar Diah Puspa Arum, Universitas Jambi , Indonesia

289-304
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The Role of Strategic Human Resource Management Based on Islamic Values in Sustainable Competitive Advantage of Organizations

Haidilia Maharani, Bandung Islamic University, Indonesia

Muhardi, Bandung Islamic University, Indonesia

Tasya Aspiranti, Bandung Islamic University, Indonesia

247-258
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Vol. 4 No. 2 (2026): April 2026

Articles

Enhancing Managerial Performance Through Budgeting and Fairness: the Moderating Effect of Cost Consciousness

Building Resilient and Sustainable Supply Chains: An Integrated Framework of Digital Technologies, Lean-Agile Operations, and Human Capabilities

The Influence of Occupational Safety and Health and Work Discipline on Employee Performance at PT Milion Limbah Ambon

The Influence of Awareness, Tax Knowledge, Tax Rates, and Tax Socialization on the Compliance of MSMEs Taxpayers in Ponorogo Regency

The Effect of Corporate Governance Mechanisms on Effective Tax Rate: An Empirical Study of Industrial Sector Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period

The Role of Strategic Human Resource Management Based on Islamic Values in Sustainable Competitive Advantage of Organizations

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