Vol. 2 No. 2 (2026): July

This Issue has been available online since 30 July 2026 for the regular issue of International Journal of Economics, Education, Law and Social Sciences (IJEELSC). All Articles in this issue were authored/co-authored by 29 Authors from 3 countries (Indonesia, Nigeria, and Malaysia)

Published: 2026-07-30

REGRESSION-BASED DECOMPOSITION OF INCOME INEQUALITY IN LAMPUNG PROVINCE INDONESIA

Nabila Assyifa, Asih Murwiati, Dedy Yuliawan (Author)

151 - 162

HOW FINANCIAL DIGITALIZATION LINKS FINANCIAL BEHAVIOR, FINANCIAL ATTITUDES, AND INFORMATION TECHNOLOGY TO SME PERFORMANCE

Sri Hermuningsih, Erri Kurniawati Widodo, Riskin Hidayat, Saizal Bin Pinjaman (Author)

212 - 226

TRANSFER PRICING DECISIONS: THE ROLE OF AUDIT TENURE, TAX MINIMIZATION, AND DEBT COVENANTS

Siti Aisyah Ritonga, Mohamad Zulman Hakim, Wiwid Sukma Dewi, Elsa Dwi Leonita, Hijrah Fitrah Arrahmah (Author)

260 - 274

DETERMINANTS OF FINANCIAL FRAUD REPORTING: EVIDENCE FROM THE HEALTH SECTOR IN INDONESIA

Mohamad Zulman Hakim, Chika Amanda, Arian Firmansyah, Pingkan Pramudita Putri (Author)

275 - 286

EXAMINING THE INFLUENCE OF STORE LAYOUT ON CUSTOMER DECISIONS IN THE CAFÉ INDUSTRY

Eisya Sabilatul Fitroh, Zahra Allya Dika, Alya Fitria Sari, Ela Nurlaela (Author)

287 - 304

DETERMINANTS OF FRAUD RISK: EVIDENCE FROM THE FRAUD HEPTAGON FRAMEWORK IN THE INDUSTRIAL SECTOR

Mohamad Zulman Hakim, Anif Yanuar Y.I, Faiz Dzikrullah, Chaerul Anam (Author)

305 - 327

TRANSFER PRICING: AUDIT TENURE, TAX MINIMIZATION, AND DEBT COVENANT IN CONSUMER CYCLICALS COMPANIES

Restu Fadhilah, Mohamad Zulman Hakim, Desita Nur Afifah, Isma Aliyah, Carrisa Putri Jayusman (Author)

328 - 342

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International Journal of Economics, Education, Law and Social Sciences (IJEELSC) with registered number E-ISSN 3123-6383, is a peer-reviewed journal published two times a year by PT. ZILLZELL MEDIA PRIMA. IJEELSC is intended to be the journal for publishing articles reporting the results of research on Economics, Education, Law, and Social Sciences.

IJEELSC provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of Economics, Education, Law, and Social Sciences, both theory and methods. It aims to foster the exchange of ideas on a range of essential subjects and to provide a stimulus for research in the further development of international perspectives. The covered domains but not limited to, such as;

Economics:

Accounting, Taxation, Management, Business, Entrepreneurship, Sustainability, Macroeconomic, Microeconomic, Monetary, International Trade, Development Economic, Country-Specific Studies, Economic Policy Evaluations, and International Comparisons.

Education:

Education Management, Education Assessment, Education Technology, Education Curriculum, Learning and Teaching, and Latest Education Policy

Law:

Civil Law, Criminal Law, Constitutional Law, State Administrative Law, International Law, Economic Law, Human Rights Law, Environmental Law, Technology and Information Law, Legal Philosophy and Legal Theory

Social Sciences:

Islamic Studies, Communication and Journalism, Political Science, Philosophy, Psychology, Sociology, History, Visual Arts, Public Administration, Population Studies, Library and Information Science, Human Right, and Tourism.

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