Volume 23

2025

Market Orientation, Differentiation Strategy and the Use of Non-Financial Measures: Impact on Firm Performance
Theodorus Radja Ludji,  Retno Yuliati

The Role of Management Control Systems and Automation Implementation Towards Enhancing Indonesian Fintech Company Performance
Alfiandri Alfiandri,  Amizawati Mohd Amir,  Antonius Siahaan,  Khairul Naziya Kasim,  Dahlia Fernandez

The Mediating Role of Attitude in Tax Compliance Intentions: Perspectives from Malaysian Gig Workers
Nurul Hidayah Ahamad Nawawi,  Rosiati Ramli,  Norlin Khalid,  Siti Fatimah Abdul Rashid

Memahami Tingkah Laku Pematuhan Cukai Dalam Kalangan Individu Penggajian Kumpulan Pertengahan (M40): Impak Elemen Ganjaran Cukai
(Understanding Tax Compliance Behaviour Among Middle-Group (M40) Salaried Individual: Impact of Tax Reward Element)
Norul Syuhada Abu Hassan,  Siti Fatimah Abdul Rashid,  Noorsakinah Abdul Wahab,  Mohd Rizal Palil

Culture Assessment In Relation To SMEs Sustainability: A Case Study In Malaysia
Noradiva Hamzah,  Nor Hafizah Abdul Rahman

The Impact of Key Audit Matters Disclosure on Share Price: A Moderating Role of Industry Competitiveness in Malaysia
Nor ‘Asyiqin Abu,  Noor Idayu Ismail,  Mohd Mohid Rahmat,  Effiezal Aswadi Abdul Wahab