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

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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• Driving Employee Performance: The Role of Transformational Leadership, Workload, and Motivation at Malang’s Cooperative and Trade Office

  https://doi.org/10.56070/ibmaj.v5i1.360
  

  Yusuf Abdurrahman, Tanto G. Sumarsono, Sugeng Haryanto

  76-86

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