Vol. 8 No. 2 (2025)

View Vol. 8 No. 2 (2025)

Indonesian Journal of Business, Accounting and Management Vol. 8 No. 2 (Jul-Dec, 2025)

Contributor in this edition: Indonesia, Iraq

IJBAM policy mandates the use of the Creative Commons Attribution license (CC BY). Articles in the journal are freely available to the public.

Published: 2025-09-01

Original Research

Evaluating the predictive power of Altman, KIDA, and Sherrod Models for financial distress: Evidence from the Iraqi private banking sector (2021–2024)

Haider Jaafar Abdulhassan, Ibrahim Baraka Hamadi

123-136
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Abstract View: 312 | PDF English Download: 588 | DOI : https://doi.org/10.36406/ijbam.v8i2.263
Enhancing the Timeliness of Local Government Financial Reporting: An Agency Theory and Compliance Theory Perspective

Nur Rizki Wijaya, Ika Swasti Putri, Ratu Aghnia Raffaidy Wiguna, Rika Nur Widiastutik

137-154
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Abstract View: 153 | PDF English Download: 174 | DOI : https://doi.org/10.36406/ijbam.v8i2.190

Opinion

Restoring the “Nusantara”: Integration of historical values and modern logistics policy

Budi Purwanto, Annisa Pangestuti, Moch Alfian Eko Prasetyo

165-176
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Abstract View: 102 | PDF English Download: 159 | DOI : https://doi.org/10.36406/ijbam.v8i2.354

Brief Research Report

Analysis of ship food inventory control using the economic order quantity (EOQ) method

Aldhea Nabila, Farmansjah Maliki

177-186
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Abstract View: 171 | PDF English Download: 206 | DOI : https://doi.org/10.36406/ijbam.v8i2.194

Systematic Review

Moral disengagement and unethical decision making: Systematic literature review

Sulistyowati Sulistyowati

155-164
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Abstract View: 489 | PDF English Download: 975 | DOI : https://doi.org/10.36406/ijbam.v8i2.248