Vol. 5 No. 9 (2026): American Journal of Economic and Management Business

Articles

• Interest-to-EBITDA Rules as an Anti-Thin Capitalization Measure in Indonesia: Policy Trade-offs, Drivers, and Implementation Risks

  Erik Dwi Putra, Ning Rahayu

  1416-1428

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  DOI : 10.58631/ajemb.v5i9.546

  Abstract View : 142

  PDF downloads: 81
• The Effect of Financial Ratios on Financial Distress With Institutional Ownership is a Moderating Variable

  Elsa Imelda, Rousilita Suhendah, Ivan Kanel, Amiruddin Amiruddin, Syarifuddin Rasyid, Gloria Venia

  1429-1436

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  DOI : 10.58631/ajemb.v5i9.552

  Abstract View : 112

  PDF downloads: 75
• Analysis of Key Performance Indicator (KPI) Effectiveness through Variance Analysis as A Performance Monitoring Tool in Nickel Mining Company at PT XXX

  Muhamad Nasir, Restu Juniah, M. Taufik Toha

  1437-1449

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  DOI : 10.58631/ajemb.v5i9.550

  Abstract View : 103

  PDF downloads: 65
• Determinants of Public Accountants' Ability to Detect Fraud

  Ngaijan Ngaijan, Grahita Chandrarin, Prihat Assih

  1450-1461

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  DOI : 10.58631/ajemb.v5i9.555

  Abstract View : 93

  PDF downloads: 72
• Human Capital as A Determinant of Nurse Performance

  Supriyanto Supriyanto, Lilik Kustiani, Sunardi Sunardi

  1462-1474

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  DOI : 10.58631/ajemb.v5i9.554

  Abstract View : 85

  PDF downloads: 80
• Sustainable Business Model Development Strategy for Arae Fashion Using the Triple Layered Business Model Canvas (TLBMC)

  Syauqiya Aina Salsabila, Ririn Wulandari

  1475-1495

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  DOI : 10.58631/ajemb.v5i9.557

  Abstract View : 117

  PDF downloads: 77
• Digital Adoption and Loan-to-Deposit Ratio in Bank Performance: NIM Mediation and CAR Moderation in Indonesian KBMI 3 and KBMI 4 Banks

  Wirasmoyo Wirasmoyo, Pardomuan Sihombing

  1496-1508

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  DOI : 10.58631/ajemb.v5i9.556

  Abstract View : 119

  PDF downloads: 77
• Digitalization and Financial Performance of Regional Development Banks: Net Interest Margin as A Mediator

  Tikta Susilawati, Pardomuan Sihombing

  1509-1516

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  DOI : 10.58631/ajemb.v5i9.558

  Abstract View : 97

  PDF downloads: 49
• The Effect of Work Culture, Organizational Structure, and Human Resource Competence on Bank Indonesia's Public Service Operationalization Strategy: the Mediating Role of the Fraud Auditing System

  Lukas Harwiadi, Rosalendro Eddy Nugroho

  1517-1534

  • PDF

  DOI : 10.58631/ajemb.v5i9.551

  Abstract View : 92

  PDF downloads: 37
• The Effect of Profitability, Liquidity, Company Size, and Sales Growth on Capital Structure with Board Size as a Moderation Variable in Technology Sector Companies Listed on the Indonesia Stock Exchange for the 2022-2024 Period

  Chelsya Chelsya, Emillia Sastrasasmita, Amiruddin Amiruddin, Syarifuddin Rasyid, Brian Sullivan

  1535-1543

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  DOI : 10.58631/ajemb.v5i9.559

  Abstract View : 77

  PDF downloads: 51
• Financial Performance, Good Corporate Governance, and Market Resilience in The Furniture Retail Industry: an ARDL Approach with VRIO and Porter's Five Forces Strategic Analysis a Single Case Study of IKEA (Ingka Group)

  Rholea Phiartiany, Tarsicius Sunaryo

  1544-1553

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  DOI : 10.58631/ajemb.v5i9.553

  Abstract View : 89

  PDF downloads: 54