This issue has been available online since 28th August 2026 for the regular issue of August 2026. All articles in this issue (8 original research articles) were authored/co-authored by 30 authors from 8 countries (Brunei Darussalam, Indonesia, Jordan, Malaysia, New Zealand, Philippines, Thailand, Turkey)

bn id jo my nz ph th tr

DOI: https://doi.org/10.70177/jmf.v4i4

Published: 2026-08-09

Articles

IMPROVING DISTRIBUTION INVENTORY CONTROL THROUGH FIFO AND COSO FRAMEWORK AT PT. MITRA KENCANA DISTRIBUSINDO

Regina Luntungan (1), Sintia Nurani Korompis (2), Elisabeth Deisi Malonda (3), Noah Smith (4)
(1) Politeknik Negeri Manado, ID Indonesia,
(2) Politeknik Negeri Manado, ID Indonesia,
(3) Politeknik Negeri Manado, ID Indonesia,
(4) University Waikato, NZ New Zealand
313-330
Abstract Views : 207
Download :11
10.70177/jmf.v4i4.4181
PDF

THE IMPACT OF ACCOUNTING TECHNOLOGY AND ARTIFICIAL INTELLIGENCE (AI) ON THE PERFORMANCE OF MSMES IN PAREPARE CITY, WITH MSME BUSINESS SIZE AS A MODERATING VARIABLE

Zulfitra Syahrul (1), Fatimah Fatimah (2), Jumriani Jumriani (3), Nurwani Nurwani (4), Sariana Damis (5)
(1) Universitas Muhammadiyah Parepare, ID Indonesia,
(2) Universitas Muhammadiyah Parepare, ID Indonesia,
(3) Universitas Muhammadiyah Parepare, ID Indonesia,
(4) Universitas Muhammadiyah Parepare, ID Indonesia,
(5) Universitas Muhammadiyah Parepare, ID Indonesia
331-342
Abstract Views : 177
Download :4
10.70177/jmf.v4i4.4232
PDF

PEANUT FARMING INCOME, BREAK-EVEN POINTS, AND SENSITIVITY TO ECONOMIC CHANGES IN PONOROGO

Takim Mulyanto (1), Rahmad Kurniawan (2), Citra Nurmalis Victoria (3)
(1) Universitas Merdeka Malang, ID Indonesia,
(2) Universitas Merdeka Malang, ID Indonesia,
(3) Universitas Merdeka Malang, ID Indonesia
343-359
Abstract Views : 196
Download :14
10.70177/jmf.v4i4.4268
PDF

BLOCKCHAIN IMPLEMENTATION IN SUPPLY CHAIN FINANCE: ENHANCING TRANSPARENCY AND REDUCING COUNTERPARTY RISK

Siti Aisyah (1), Syafiq Amir (2), Cecep Maman Fathurohman (3), Efrizal Rizqia Akbar (4), Rina Farah (5)
(1) Politeknik Negeri Media Kreatif, ID Indonesia,
(2) Universiti Kebangsaan, MY Malaysia,
(3) Sekolah Tinggi Agama Islam Al-Ruzhan Tasikmalaya, ID Indonesia,
(4) Sekolah Tinggi Agama Islam Al-Ruzhan Tasikmalaya, ID Indonesia,
(5) Universiti Teknologi, MY Malaysia
360-380
Abstract Views : 250
Download :10
10.70177/jmf.v4i4.4383
PDF

TAXING THE DIGITAL NOMAD: JURISDICTIONAL CHALLENGES IN THE ERA OF REMOTE WORK AND GLOBAL MOBILITY

Nong Chai (1), Ni Wayan Lia Apriani (2), Ton Kiat (3)
(1) Chulalongkorn University, TH Thailand,
(2) Politeknik Negeri Bali, ID Indonesia,
(3) Assumption University, TH Thailand
381-398
Abstract Views : 66
Download :11
10.70177/jmf.v4i4.4575
PDF

ESG PERFORMANCE AND CORPORATE FINANCIAL DISTRESS: EVIDENCE FROM HIGH-CARBON INDUSTRIES

Christine Dewi Nainggolan (1), Maria Clara Reyes (2), Josefa Flores (3)
(1) Sekolah Tinggi Ilmu Ekonomi Sultan Agung, ID Indonesia,
(2) Ateneo de Manila University, PH Philippines,
(3) Far Eastern University, PH Philippines
399-420
Abstract Views : 110
Download :16
10.70177/jmf.v4i4.4574
PDF

THE IMPACT OF DECENTRALIZED FINANCE (DEFI) ON TRADITIONAL BANKING STABILITY: A COMPARATIVE ANALYSIS

Herlina Herlina (1), Mihardianto Mihardianto (2), Lutfi Aziz (3), Khalid Mahmud (4)
(1) Akademi Akuntansi dan Manajemen Pembangunan, ID Indonesia,
(2) Akademi Akuntansi dan Manajemen Pembangunan, ID Indonesia,
(3) Akademi Akuntansi dan Manajemen Pembangunan, ID Indonesia,
(4) Politeknik Brunei, BN Brunei Darussalam
421-450
Abstract Views : 117
Download :20
10.70177/jmf.v4i4.4572
PDF

THE INFLUENCE OF CASH ON DELIVERY PAYMENT METHOD ON CONSUMER PURCHASE INTENTION IN THE HOME INDUSTRY OF DAPOER ABUN IAN FROM AN ISLAMIC ECONOMIC PERSPECTIVE

Sevda Kara (1), Cemil Kaya (2), Rania Khatib (3)
(1) Hacettepe University, TR Turkey,
(2) Sabanc? University, TR Turkey,
(3) Jordan University of Science and Technology, JO Jordan
451-461
Abstract Views : 25
Download :6
10.70177/jmf.v4i4.4090
PDF