General information
Published: 03-06-2026
Total Articles:
(including Editorial)		 8
Total Authors: 28
Total Countries: 6
Indonesia (23)
Malaysia (1)
United Arab Emirates (1)
Russian Federation (1)
(1)
Japan (1)
University of Semarang
Faculty of Economics & Management Universiti Kebangsaan Malaysia
Sekolah Tinggi Agama Islam Negeri Mandailing Natal
Indonesia
UAE
Indonesia.
Russia.
Universitas Negeri Yogyakarta
Yogyakarta State University
Universitas Muhammadiyah Makassar
Universitas Syekh Yusuf Al Makassari Gowa
Diponegoro University
National Graduate Institute for Policy Studies
Issues list
Vol 23, No 1 (2026): 2026 Vol 22, No 2 (2025): 2025 Vol 22, No 1 (2025) Vol 21, No 2 (2024) Vol 21, No 1 (2024) Vol 20, No 2 (2023) Vol 20, No 1 (2023) Vol 19, No 2 (2022) Vol 19, No 1 (2022) Complete issues

Vol 23, No 1 (2026): 2026

DOI: https://doi.org/10.14710/jsmo.v23i1

Table of Contents

Articles

ENHANCING THE PERSONAL FINANCIAL MANAGEMENT PRACTICES OF SMES BY EXAMINING FINANCIAL ATTITUDE, LITERACY, AND KNOWLEDGE: A STUDY FOCUSED ON SMES IN CENTRAL JAVA

Adhi Widyakto, Susanto Susanto, Sugeng Rianto, Muhammad Hakimi

| Language: EN | DOI: 10.14710/jsmo.v23i1.76250
Received: 21 Jul 2025; Revised: 6 May 2026; Accepted: 7 May 2026; Available online: 2 Jun 2026; Published: 3 Jun 2026.
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1-20

Research Article

Work–Life Balance as a Determinant of Employee Well-Being in the Modern Work Era

Andy Hakim, Muhammad Ardiansyah

| Language: EN | DOI: 10.14710/jsmo.v23i1.82028
Received: 28 Jan 2026; Revised: 4 Apr 2026; Accepted: 28 Apr 2026; Available online: 5 Jun 2026; Published: 3 Jun 2026.
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21-36
SUSTAINABILITY REPORTING AND GREEN BANKING EFFECT ON COMPANY VALUE: THE MODERATING ROLE OF COMPANY SIZE IN INDONESIAN BANKING

Aurrellia Ivanka Arthamevia Ardameka, Hersugondo Hersugondo, Mumin Ahmedi

| Language: EN | DOI: 10.14710/jsmo.v23i1.81254
Received: 3 Jan 2026; Revised: 28 Feb 2026; Accepted: 10 Mar 2026; Available online: 7 Jun 2026; Published: 3 Jun 2026.
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37-57
THE EFFECT OF CAPITAL EXPENDITURE ON RETURN ON EQUITY: DUPONT APPROACH ANALYSIS

Krismonika Hidayat, Yossinomita Yossinomita, La Chica Salsabila Bilqis

| Language: EN | DOI: 10.14710/jsmo.v23i1.83808
Received: 15 Apr 2026; Revised: 31 May 2026; Accepted: 31 May 2026; Available online: 11 Jun 2026; Published: 10 Jun 2026.
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58-75
DETERMINANTS OF FINANCIAL STATEMENT FRAUD: TESTING THE FRAUD TRIANGLE THEORY, A STUDY OF PUBLIC COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

MUSAROH - -, Nindya Nuriswati Laili, Mahendra Ryansa Gallen Gagah Pratama, Bintang Lazuardi Benteng Buana Muslim, Naning - Margasari, Helena Christia Deshediany

| Language: EN | DOI: 10.14710/jsmo.v23i1.82899
Received: 4 Mar 2026; Revised: 11 Mar 2026; Accepted: 2 Jun 2026; Available online: 11 Jun 2026; Published: 10 Jun 2026.
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76-87
Artificial Intelligence and Big Data Analytics for Sustainable Value Creation: A Systematic Review of Digital Capabilities across Supply Chains and Industrial Ecosystems

Ismail Rasulong, Abdul Khaliq, Asrijal Bintang, Kahar Kahar

| Language: EN | DOI: 10.14710/jsmo.v23i1.81899
Received: 5 Jan 2026; Revised: 31 May 2026; Accepted: 31 May 2026; Available online: 13 Jun 2026; Published: 12 Jun 2026.
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88-114
Perceived Organizational Support as the Mediating Mechanism Linking Work Engagement, Job Satisfaction and Job Performance in Indonesian Rural Banking

Danes Quirira Octavio, Dyah Puspita Sari, Aulia Vidya Almadana, Dikzi Adhi Prasetya

| Language: EN | DOI: 10.14710/jsmo.v23i1.84370
Received: 13 May 2026; Revised: 21 May 2026; Accepted: 10 Jun 2026; Available online: 13 Jun 2026; Published: 12 Jun 2026.
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115-129
THE EVOLUTION OF CONSUMER BEHAVIOR IN THE COFFEE SHOP INDUSTRY

Adi Wahyu Anggara, Aryoga Wiweko

| Language: EN | DOI: 10.14710/jsmo.v23i1.85221
Received: 5 Jun 2026; Revised: 12 Jun 2026; Accepted: 15 Jun 2026; Published: 15 Jun 2026.
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130-154