Vol. 18 No. 3 (2025): December 2025 - March 2026 - In Progress

This issue (IRJBS Volume 18, Number 3, Year 2025) has been available online "In Progress" since December 12, 2025, for the regular period issue of December 2025 - March 2026. All articles in this issue (8 original research articles) include authors from 4 countries of origin (South Africa, Tanzania, Malaysia, and Indonesia), with contributors serving as principal authors as well as co-authors (second authors and beyond).

Published: 12/12/2025

Articles

  • Samuel Bangura (1), Princess. T Duma (2), Ntombifuthi Alexia Mthembu (3)
    (1) Faculty of Management Science, Mangosuthu University of Technology, Umlazi,4031 Durban, Republic of South Africa, South Africa ,
    (2) Faculty of Management Science, Mangosuthu University of Technology, Umlazi,4031 Durban, Republic of South Africa, South Africa ,
    (3) Faculty of Management Science, Mangosuthu University of Technology, Umlazi,4031 Durban, Republic of South Africa, South Africa
    Abstract View : 11
  • Yoseb Boari (1), Tien Nova Bergita Yenusi (2)
    (1) Universitas Ottow Geissler Papua, Kotaraja Dalam, Vim, Kecamatan Abepura, Kota Jayapura, Papua 99224, Indonesia ,
    (2) Universitas Ottow Geissler Papua, Kotaraja Dalam, Vim, Kecamatan Abepura, Kota Jayapura, Papua 99224, Indonesia
    Abstract View : 4
  • Alldo HW (1), William Mangapul Hasiholan (2), M. Nefriansyah Hasibuan (3), Jerry S. Justianto (4)
    (1) BINUS Business School Master Program Bina Nusantara University Jakarta, Hang Lekir I No. 6, Senayan Jakarta 10270, Indonesia ,
    (2) BINUS Business School Master Program Bina Nusantara University Jakarta, Hang Lekir I No. 6, Senayan Jakarta 10270, Indonesia ,
    (3) BINUS Business School Master Program Bina Nusantara University Jakarta, Hang Lekir I No. 6, Senayan Jakarta 10270, Indonesia ,
    (4) BINUS Business School Master Program Bina Nusantara University Jakarta, Hang Lekir I No. 6, Senayan Jakarta 10270, Indonesia
    Abstract View : 4
  • Thomas Kwilasa (1), Daniel Ntabagi Koloseni (2)
    (1) The Institute of Finance Management, P.O Box 3918, 5 Shaaban Robert Street 11101 Dar es salaam, Tanzania, United Republic of ,
    (2) The Institute of Finance Management, P.O Box 3918, 5 Shaaban Robert Street 11101 Dar es salaam, Tanzania, United Republic of
    Abstract View : 4
  • Madhumita Das (1), Pravitha Vijaykumar (2), Habibullah Khan (3)
    (1) GlobalNxt University, Lot 10-01A, Level 10 Menara HLX, No.3 Jalan Kia Peng, 50450 Kuala Lumpur, Malaysia ,
    (2) GlobalNxt University, Lot 10-01A, Level 10 Menara HLX, No.3 Jalan Kia Peng, 50450 Kuala Lumpur, India ,
    (3) GlobalNxt University, Lot 10-01A, Level 10 Menara HLX, No.3 Jalan Kia Peng, 50450 Kuala Lumpur, Malaysia
    Abstract View : 3
  • Gunardi (1), Eliot Simangunsong (2)
    (1) School of Business and Economic, Universitas Prasetiya Mulya, Cilandak Campus, Jl. R.A. Kartini, Cilandak Barat, Kec. Cilandak, Kota Jakarta Selatan, Jakarta 12430, Indonesia ,
    (2) School of Business and Economic, Universitas Prasetiya Mulya, Cilandak Campus, Jl. R.A. Kartini, Cilandak Barat, Kec. Cilandak, Kota Jakarta Selatan, Jakarta 12430, Indonesia
    Abstract View : 3
  • Amrie Firmansyah (1), Nafis Dwi Kartiko (2)
    (1) Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta, Jl. Pondok Labu Raya, Pondok Labu, Cilandak, Jakarta Selatan, DKI Jakarta 12450, Indonesia ,
    (2) Directorate General of Taxes, Ministry of Finance of the Republic of Indonesia, Kav. 40-42, Jl. Gatot Subroto No.77, Senayan, Kebayoran Baru, Jakarta Selatan, DKI Jakarta 12190, Indonesia
    Abstract View : 7