Vol. 13 No. 1 (2026)

Articles

• Unveiling Budgetary Slack: How Internal Control Systems Mediate the Effects of Competence and Whistleblowing

  Lia Rachmawati, Diana Dwi Astuti, Muhammad Rijalus Sholihin, Inneke Putri Widyani, Norita Citra Yuliarti

  1-21

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• Intrinsic Motivation and Local Tax Compliance: An Exploratory Study in the Hospitality Sector

  Aviandi Okta Maulana, Blasius Erik Sibarani

  22-40

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• Sustainable Role of Baitul Mal wat Tamwil in Expanding Islamic Microfinance Inclusion for Marginalized Communities

  Nurul Hidayah, Noraziah Che Arshad, Latifah Dian Iriani, Rais Dera Pua Rawi

  41-55

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• Reinforcement Learning for Portfolio Optimization: Evidence from the Indonesian Stock Market

  Rachmawaty, Rahmawati, Hartini, Andi Aris Mattunruang

  56-67

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• Ending the Stick and Embracing the Carrot: The Middle Way of Spin-Off Policy in Indonesian Islamic Banking

  Sigit Pramono, Saiful Anwar, Adril Hakim, Aziz Budi Setiawan, Handi Risza, Gustofan Mahmud, Abdul Mujib Arijuddina

  68-85

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• Adaptability, Digital Transformation, and Financial Performance: The Moderating Role of Transformational Leadership in Private Higher Education

  Fidela Alby Lathifah, Suryo Pratolo, Tiyas Puji Utami

  86-101

  • PDF

• Faith and Finance: How Religiosity Shapes Islamic Fintech Adoption in Indonesia

  Yulfiswandi, Vellia Licca, Hesniati

  102-125

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• Political Connection and Compensation: The Moderating Role of Corporate Governance and Ownership Type

  Noni Sulistia, Etik Kresnawati

  126-139

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• Beyond Formal Accountability: A Prophetic Social Science Perspective on Waqf Governance

  Siti Nurngaini, Mahfud Sholihin, Dewi Fatmawati

  140-151

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• Halal Awareness as a Boundary Condition in Halal Consumer Behavior: Evidence from Gen Z in Indonesia and Malaysia

  Budi Prakoso, Muhammad Rizal Satria, Mubassiran Mubassiran

  152-172

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