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

Articles

REGRESSION-BASED DECOMPOSITION OF INCOME INEQUALITY IN LAMPUNG PROVINCE INDONESIA

Nabila Assyifa, Asih Murwiati, Dedy Yuliawan (Author)

151 - 162

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HOW BRAND TRUST, GREEN MARKETING AND ONLINE CUSTOMER REVIEWS INFLUENCE PURCHASE DECISIONS: THE MODERATING ROLE OF PERCEIVED RISK

Resita Mila Vinata, Lestari Wuryanti, Ayu Nursari (Author)

163 - 178

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INTEGRATING EDUCATIONAL MANAGEMENT THEORY INTO TEACHING AND LEARNING IMPROVEMENT: EVIDENCE FROM EKITI SUBEB, NIGERIA

Bamidele Folakemi Olabisi, Bamidele Vincent Olawale (Author)

179 - 201

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SALES FORECASTING MODELS AS A BASIS FOR BUDGET PREPARATION IN THE LOCAL CREATIVE INDUSTRY: A CASE STUDY OF HIKMAH SASIRANGAN MSME

Hikmahwati, M. Rizki Maulana, Julkawait (Author)

202 - 211

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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

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SHAPING CAREER INTENTIONS: THE ROLE OF PERCEPTION, MOTIVATION, AND WORK ENVIRONMENT IN ACCOUNTING STUDENTS’ CHOICE OF PUBLIC ACCOUNTING

Annisya Reva Mardiana, Vinny Stephanie Hidayat (Author)

227 - 240

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THE EFFECT OF IMPLEMENTING DIGITALIZATION SYSTEMS ON THE VALUE OF BANKING COMPANIES: A META-ANALYST

Virzi Mutmainah, Lovvani Noralia, Listya Sugiyarti (Author)

241 - 259

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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

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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

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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

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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

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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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DETERMINANTS OF AUDIT REPORT LAG: EVIDENCE FROM INDONESIAN PROPERTY AND REAL ESTATE COMPANIES

Monica Trifena, Nunik Lestari Dewi (Author)

343 - 369

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