This issue has been available online since 27th June 2026 for the regular issue of June 2026. All articles in this issue (8 original research articles) were authored/co-authored by 24 authors from 8 countries (Afganistan, Brunei Darussalam, Brazil, China, Indonesia, Japan, Malaysia, Philippines)

af bn br cn id jp my ph

DOI: https://doi.org/10.70177/jmf.v4i3

Published: 2026-06-27

Articles

THE PARADOX OF AI PERSONALIZATION: DECIPHERING THE INTERPLAY BETWEEN ALGORITHMIC CUSTOMIZATION AND CONSUMER PRIVACY ANXIETY IN E-COMMERCE

Anisa Rosdiana (1), Kaito Tanaka (2), Riko Kobayashi (3)
(1) Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut, ID Indonesia,
(2) Keio University, JP Japan,
(3) Hitotsubashi University, JP Japan
187-204
Abstract Views : 436
Download :210
10.70177/jmf.v4i3.3880
PDF

THE PREMIUM OF TRANSPARENCY: ASSESSING THE NON-LINEAR IMPACT OF ESG RATING DISCREPANCIES ON CORPORATE COST OF DEBT DURING MACROECONOMIC UNCERTAINTY

Wulandari Sungkowo Tri Putri (1), Syafiq Amir (2), Haziq Idris (3)
(1) Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut, ID Indonesia,
(2) Universiti Kebangsaan, MY Malaysia,
(3) Universiti Sains, MY Malaysia
205-219
Abstract Views : 208
Download :56
10.70177/jmf.v4i3.3929
PDF

EXTREME VULNERABILITY EVALUATION IN INTEGRATED POTATO SUPPLY CHAINS: SCOR APPROACH AND LIKELIHOOD-IMPACT MAPPING

Ujang Apriansyah (1), Endang Tri Astutiningsih (2), Ashrul Tsani (3), Zhang Li (4)
(1) Universitas Muhammadiyah Sukabumi, ID Indonesia,
(2) Universitas Muhammadiyah Sukabumi, ID Indonesia,
(3) Universitas Muhammadiyah Sukabumi, ID Indonesia,
(4) Peking University, CN China
220-233
Abstract Views : 122
Download :39
10.70177/jmf.v4i3.4029
PDF

A QUALITATIVE STUDY OF FIXED ASSET ACCOUNTING INFORMATION SYSTEM AT PT HASJRAT ABADI MANADO

Fillycia Imanuela Samuri (1), Opa Mustopa (2), Anneke Marie Kaunang (3), Siti Mariam (4)
(1) Politeknik Negeri Manado, ID Indonesia,
(2) Politeknik Negeri Manado, ID Indonesia,
(3) Politeknik Negeri Manado, ID Indonesia,
(4) Universiti Teknologi Brunei, BN Brunei Darussalam
234-247
Abstract Views : 143
Download :100
10.70177/jmf.v4i3.3993
PDF

CIRCULAR ECONOMY FINANCING: DEVELOPING MODELS FOR SUSTAINABLE SMALL AND MEDIUM ENTERPRISES (SMES)

Djames Siahaan (1)
(1) Politeknik Negeri Medan, ID Indonesia
248-264
Abstract Views : 168
Download :18
10.70177/jmf.v4i3.3990
PDF

CORPORATE TAX FAIRNESS IN THE DIGITAL ECONOMY: AN EVALUATION OF OECD PILLAR TWO IMPLEMENTATION

Detti Meilandri (1), Khalil Zaman (2), Rafiullah Amin (3)
(1) Universitas Muhammadiyah Kendal Batang, ID Indonesia,
(2) Mazar University, AF Afghanistan,
(3) Balkh University, AF Afghanistan
265-280
Abstract Views : 137
Download :17
10.70177/jmf.v4i3.3991
PDF

INNOVATIONS IN SMART ACCOUNTING SYSTEMS TO ACHIEVE EFFICIENCY AND ACCURACY IN FINANCIAL MANAGEMENT

Sifaul Anwar (1), Retno Paryati (2), Luis Santos (3)
(1) Politeknik TEDC Bandung, ID Indonesia,
(2) Politeknik TEDC Bandung, ID Indonesia,
(3) University of the Philippines Diliman, PH Philippines
281-294
Abstract Views : 177
Download :29
10.70177/jmf.v4i3.4025
PDF

REAL-TIME FINANCIAL REPORTING: THE CHALLENGES AND BENEFITS OF CLOUD-BASED ACCOUNTING SYSTEMS

Nurhaini Nurhaini (1), Lucas Lima (2), Raul Gomez (3)
(1) Universitas La Tansa Nashiro, ID Indonesia,
(2) Universidade São Paulo, BR Brazil,
(3) Universidade Federal Minas Gerais, BR Brazil
295-312
Abstract Views : 258
Download :35
10.70177/jmf.v4i3.4183
PDF