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

This issue (IRJBS Volume 18, Number 3, Year 2025) has been available online 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

  • 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
    271-285
    Abstract View : 81
    PDF downloads: 10
  • 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
    287-297
    Abstract View : 90
    PDF downloads: 5
  • 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
    299-316
    Abstract View : 76
    PDF downloads: 17
  • 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
    317-330
    Abstract View : 55
    PDF downloads: 1
  • 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
    331-342
    Abstract View : 48
    PDF downloads: 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
    343-361
    Abstract View : 97
    PDF downloads: 6
  • 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
    363-382
    Abstract View : 62
    PDF downloads: 1
  • Hanna Syaghofa (1), Sri Herliana (2)
    (1) 1School of Business and Management, Institut Teknologi Bandung, Jalan Ganesha No.10, Lebak Siliwangi, Coblong, Bandung, Jawa Barat 40132, Indonesia ,
    (2) 1School of Business and Management, Institut Teknologi Bandung, Jalan Ganesha No.10, Lebak Siliwangi, Coblong, Bandung, Jawa Barat 40132, Indonesia
    383-410
    Abstract View : 65
    PDF downloads: 2