Vol. 5 No. 1 (2026): January - March

Published: 2026-01-05

Articles

Determining the Propensity for Accounting Fraud: The Role of Internal Control, Regulatory Compliance, and Unethical Behavior
https://doi.org/10.56070/ibmaj.v5i1.333

Imanita Septian Rusdianti

1-8
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The Effect of Intellectual Intelligence, Emotional Intelligence and Communication on the Performance of Village Officials in Somagede District
https://doi.org/10.56070/ibmaj.v5i1.335

Fendy Ninggar Haryanto, Hermin Endratno, Wida Purwidianti, Meydy Fauziridwan

9-17
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Corporate Governance Characteristics and Their Impact on Accounting Conservatism in SOEs Listed in the BUMN20 Index
https://doi.org/10.56070/ibmaj.v5i1.344

Dhea Zafira Agustina, Ilham Ramadhan Ersyafdi, Muhammad Aras Prabowo, Siti khomsatun

18-26
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Application of the COSO Framework in Internal Control of University Cooperatives: A Comparative Case Study in Indonesia
https://doi.org/10.56070/ibmaj.v5i1.350

Ihrom Caesar Ananta Putra, Rr. Tiara Amelia, Ratih Rakhmawati

27-37
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When Financial Literacy is Not Enough: Assessing the Mediating Roles of Self-Efficacy and Behavior on Financial Well-being in Malang City
https://doi.org/10.56070/ibmaj.v5i1.341

Hendra Suharjana, Umu Khouroh, Harmono Harmono

38-47
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Implementing Green Human Resource Management in Local Government: Evidence from Bogor City, Indonesia
https://doi.org/10.56070/ibmaj.v5i1.346

Tetty Kurniati, Edah Jubaedah, Eris Yustiono, Euis Nurmalia

48-54
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The Role of Profitability in Mediating the Effect of Managerial Ownership, Dividend Policy, and Investment Policy on Company Value
https://doi.org/10.56070/ibmaj.v5i1.353

Fitriah Ulfah

55-65
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Strengthening Accountability of Village Officers: The Effect of Competency, Commitment, and Community Participation
https://doi.org/10.56070/ibmaj.v5i1.357

Sri Wahyuningsih, Mokhamad Natsir, Umu Khouroh

66-75
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