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

Articles

PROFITABILITY MODERATES THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND INDEPENDENT BOARDS OF COMMISSIONERS ON COMPANY VALUE

Rudi Harianto (Author)

1-13

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LAW ENFORCEMENT AGAINST ACTS OF VIGILANTISM IN SOCIETY AFTER THE OCCURRENCE OF CRIMINAL ACTS (STUDY AT THE REGIONAL POLICE OF LAMPUNG PROVINCE)

Nurdianita, Lina Maulidiana (Author)

14-26

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CUSTOMER SATISFACTION WITH GOODS DELIVERY SERVICES: THE ROLE OF COURIERS, DELIVERY LOCATIONS, DELIVERY TIME, AND COMPLAINT SERVICE AVAILABILITY IN ONLINE SHOPPING APPLICATIONS

Hendra Jonathan Sibarani, Elizabet Haloho, Fitria Halim, Nora Anisa Sinulingga (Author)

27 - 37

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STUDENTS' DEMOGRAPHIC CHARACTERISTICS AND THEIR PERFORMANCE IN ECONOMICS IN OSUN STATE

Folasade Omotosho, Adesina B. A (Author)

38 - 47

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CREDIT RISK MANAGEMENT AND NON-PERFORMING LOAN DYNAMICS IN HOME OWNERSHIP LENDING: EVIDENCE FROM AN INDONESIAN STATE-OWNED BANK

Putri Handayani (Author)

48 - 56

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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

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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

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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

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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

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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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