Background: MSMEs play a crucial role in Indonesia’s economy but face challenges in global competitiveness due to limited resources and capabilities. Participation in Global Value Chains can help overcome these barriers, and the herbal medicine sector—especially in Batu City—has...
Open access
Research Article10.9734/ajeba/2026/v26i42225
The theory of capital flight induced by external debt proposes the possibility that the rising external debt might lead investors to expect losses in their currencies, fiscal problems, or the imposition of capital taxes in the future, which could cause funds to be diverted abroad...
Open access
Research Article10.9734/ajeba/2026/v26i42226
Background: The board committee is responsible for overseeing the institution's financial reporting process and ensuring that it complies with relevant regulations and standards. In the Northwest region of Cameroon, financial reporting quality in micro financial institutions are...
Open access
Research Article10.9734/ajeba/2026/v26i42227
Aim: To determine the most critical obstacles to the utilisation of affordable digital tools and digital engagement among rural women entrepreneurs in Karnataka. Study Design: A mono-method quantitative approach was applied based on descriptive research design. Place and Duration...
Open access
Research Article10.9734/ajeba/2026/v26i42228
Background: The chartered accountancy profession is vital to global financial stability, but research on it remains fragmented. There is no comprehensive bibliometric mapping or systematic analysis, especially regarding its intersection with artificial intelligence. Aim: The aim...
Open access
Research Article10.9734/ajeba/2026/v26i42221
Shrinkflation is the process of reducing a product's size, quantity, or quality while maintaining its price, which can result in customers' trust. It has become a phenomenon in modern markets, particularly during periods of inflation and rising production costs. This practice cre...
Open access
Research Article10.9734/ajeba/2026/v26i42222
This study looks at how group farming can support sustainable agriculture, with a focus on Joint Liability Groups (JLGs) in Kerala, India. It mainly tries to understand how much fallow land has been brought under cultivation through JLGs, how these groups have affected the econom...
Open access
Research Article10.9734/ajeba/2026/v26i42223
Background: The 2025 tariffs provide a timely opportunity to observe how modern financial markets respond to abrupt policy shifts. Prior research shows that uncertainty surrounding tariff announcements can swiftly affect asset prices. By tracing drivers such as uncertainty spikes...
Open access
Research Article10.9734/ajeba/2026/v26i42219
Background: Tax law enforcement plays a crucial role in ensuring effective tax collection and building a fair, transparent tax system. Factors such as tax fairness, understanding, sanctions, and system quality significantly influence taxpayers’ perceptions and behavior toward tax...
Open access
Research Article10.9734/ajeba/2026/v26i42220
The rapid digitisation of banking services has increased exposure to cyber fraud, including phishing, identity theft, system intrusion, and unauthorised electronic transactions. The effectiveness of internal audits can significantly influence the extent to which cyber fraud affec...
Open access
Research Article10.9734/ajeba/2026/v26i42218