Vol. 5 No. 2 (2026): American Journal of Economic and Management Business

Articles

• The Effect of Work Discipline and Knowledge Sharing on Employee Performance With Motivation As An Intervening Variable at PT Pelindo Regional I Belawan

  DOI : 10.58631/ajemb.v5i2.416

  Dina Ramadhani ⁽¹⁾, Soulthan Saladin Batubara ⁽²⁾, Soulthan Saladin Batubara ⁽³⁾, Muhammad Toyib Daulay ⁽⁴⁾

  (1) Universitas Pembangunan Panca Budi, Indonesia

  (2) Universitas Pembangunan Panca Budi, Indonesia

  (3) Universitas Pembangunan Panca Budi, Indonesia

  (4) Universitas Pembangunan Panca Budi, Indonesia

  224-238

  Abstract : 266

  PDF : 86

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  DOI : 10.58631/ajemb.v5i2.416

• Determinants of Sustainable Corporate Bond Yields: The Impact of Macroeconomics and the Moderating Role of ESG on Company Fundamental Factors

  DOI : 10.58631/ajemb.v5i2.420

  Deny Muharam ⁽¹⁾, Pardomuan Sihombing ⁽²⁾

  (1) Universitas Mercu Buana, Indonesia

  (2) Universitas Mercu Buana, Indonesia

  306-319

  Abstract : 217

  PDF : 68

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  DOI : 10.58631/ajemb.v5i2.420

• Beyond Muslim-Friendly Destinations: A Prisma-Based Meta-Analysis of Maqasid Al-Shariah–Oriented Halal Tourism and Community Welfare Outcomes

  DOI : 10.58631/ajemb.v5i2.424

  Marlina Ekawaty ⁽¹⁾, Mochammad Rizki Hanafiansyah ⁽²⁾

  (1) Universitas Brawijaya, Indonesia

  (2) Universitas Negeri Malang, Indonesia

  283-285

  Abstract : 191

  PDF : 89

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  DOI : 10.58631/ajemb.v5i2.424

• The Effect of Audit Quality and Managerial Ownership on Tax Compliance With Company Size As A Moderating Variable

  DOI : 10.58631/ajemb.v5i2.437

  Syauffa Pratiwi Hutasuhut ⁽¹⁾, Ratna Mappanyukki ⁽²⁾

  (1) Universitas Mercu Buana, Indonesia, Indonesia

  (2) Universitas Mercu Buana, Indonesia, Indonesia

  339- 357

  Abstract : 148

  PDF : 88

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  DOI : 10.58631/ajemb.v5i2.437

• Digital Marketing Effectiveness in Enganging Generation: Evidence From Bank Bjb’s Social Media Campaigns

  DOI : 10.58631/ajemb.v5i2.417

  Fatria Hidayatulloh Effendi ⁽¹⁾

  (1) Institut Teknologi Bandung, Indonesia, Indonesia

  187-207

  Abstract : 278

  PDF : 125

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  DOI : 10.58631/ajemb.v5i2.417

• Factors Influencing Customer Adoption of Digital Banking Services in Timorleste: Evidence From Banco Nacional De Comércio De Timor Leste (BNCTL) S.A

  DOI : 10.58631/ajemb.v5i2.422

  Belarmino Pinto Amaral ⁽¹⁾, Prio Utomo ⁽²⁾, Florentina Kurniasari T ⁽³⁾

  (1) Universitas Multimedia Nusantara, Indonesia

  (2) Universitas Multimedia Nusantara, Indonesia

  (3) Universitas Multimedia Nusantara, Indonesia

  239-258

  Abstract : 299

  PDF : 127

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  DOI : 10.58631/ajemb.v5i2.422

• Unveiling the Implementation of SAK ETAP and the Readiness for Transition to SAK EP in Export–Import Logistics MSMEs

  DOI : 10.58631/ajemb.v5i2.425

  Gusmardiana Gusmardiana ⁽¹⁾, Febrian Kwarto ⁽²⁾

  (1) Universitas Mercu Buana, Indonesia

  (2) Universitas Mercu Buana, Indonesia

  286-305

  Abstract : 212

  PDF : 53

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  DOI : 10.58631/ajemb.v5i2.425

• The Effect of Intellectual Capital and Financial Performance on Disbursement Efficiency in Non-Profit Organizations at Baznas Indonesia

  DOI : 10.58631/ajemb.v5i2.414

  Etty Dwi Hariani ⁽¹⁾, Nur Fadjrih ⁽²⁾, Lilis Ardini ⁽³⁾

  (1) Sekolah Tinggi Ilmu Ekonomi Indonesia, Indonesia

  (2) Sekolah Tinggi Ilmu Ekonomi Indonesia, Indonesia

  (3) Sekolah Tinggi Ilmu Ekonomi Indonesia, Indonesia

  208-223

  Abstract : 221

  PDF : 63

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  DOI : 10.58631/ajemb.v5i2.414

• Tri Hita Karana Implementation Model in Sustainable Tourist Lodge Management

  DOI : 10.58631/ajemb.v5i2.419

  Wayan Darma Sedana ⁽¹⁾, Made Darsana ⁽²⁾, Agung Suryawan Wiranatha ⁽³⁾

  (1) Institut Pariwisata dan Bisnis Internasional, Indonesia, Indonesia

  (2) Institut Pariwisata dan Bisnis Internasional, Indonesia, Indonesia

  (3) Universitas Udayana, Indonesia, Indonesia

  259-269

  Abstract : 217

  PDF : 149

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  DOI : 10.58631/ajemb.v5i2.419

• Financial Performance of Indonesian Coal Energy Companies: The Role of Green Intellectual Capital Disclosure, Leverage, and Firm Size

  DOI : 10.58631/ajemb.v5i2.423

  Armela Amalia ⁽¹⁾, Nunung Aini Rahmah ⁽²⁾

  (1) Universitas Jenderal Achmad Yani, Indonesia

  (2) Universitas Jenderal Achmad Yani, Indonesia

  270-282

  Abstract : 196

  PDF : 93

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  DOI : 10.58631/ajemb.v5i2.423

• Business and Financial Transformation 0069n Restructuring a Fishery Enterprise

  DOI : 10.58631/ajemb.v5i2.429

  Adrianus Ulun ⁽¹⁾

  (1) Institut Teknologi Bandung, Indonesia

  320-338

  Abstract : 116

  PDF : 46

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  DOI : 10.58631/ajemb.v5i2.429