Vol. 2 No. 1 (2026): January

This Issue has been available online since 30 January 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 2 countries (Indonesia and Nigeria)

Published: 2026-01-30

FRAUD HEPTAGON FACTORS AND FINANCIAL STATEMENT FRAUD: EMPIRICAL EVIDENCE FROM CONSUMER CYCLICALS FIRMS

Mohamad Zulman Hakim, Diva Septy Annisa, Rara Andini, Selvy Aprilianty (Author)

57 - 73

HEPTAGON FRAUD: DETECTING FRAUDULENT FINANCIAL REPORTING IN INDONESIA’S CONSUMER NON-CYCLICALS SECTOR

Mohamad Zulman Hakim, Apriansyah Saputra, Pugorlillah Rasuan Nanda Pasiraja, Mohamad Vigu Gonzales (Author)

74 - 97

EDUCATIONAL CONTENT, INFORMATION QUALITY, AND BRAND AWARENESS: A STUDY OF INSTAGRAM USERS IN TANGERANG

Alya Fitria Sari, Yanti Susanti, Zahra Allya Dika, Eisya Sabilatul F. (Author)

98 - 107

THE EFFECT OF AUDIT TENURE, TAX MINIMIZATION, AND DEBT COVENANT ON TRANSFER PRICING

Nabilah Aulia Azmi, Mohamad Zulman Hakim, Putri Rahayu, Reni Nasiatul Hamidah (Author)

108 - 115

WHAT DRIVES TRANSFER PRICING PRACTICES? EVIDENCE FROM THE HEALTHCARE SECTOR

Karolina Kavnet Daeli, Mohamad Zulman Hakim, Audy Fiska Farah Diba, Naswa Zulfa Tuffahati, Septia Permatasari (Author)

116 - 125

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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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