Volume 20 • Issue 3 • 2026
Editorial
Editorial Volume 20 Issue 3
Sanja Pupovac and Ciorstan Smark
2026-09-11 Volume 20 • Issue 3 • 2026 • 1–4
Academic Article
Outsourcing Governance to the Supply Chain: Trade Credit as an Informal Control Mechanism for Cost Stickiness in Emerging Market SMEs
Hossein Abdi, Farzaneh Nassirzadeh and Davood Askarany
2026-09-11 Volume 20 • Issue 3 • 2026 • 5–32
International Practice of Public Sector Information Technology Auditing
Murat Umbet, Ainur Aliyeva, Rustem Nurpeissov and Aliya Shakharova
2026-09-11 Volume 20 • Issue 3 • 2026 • 33–52
The Role of Institutional Influence in Boosting Smart Meter Acceptance: A Study Using Extended UTAUT2 in Indonesia
Dhoni Muhamad Room Anugroho and Bachtiar H. Simamora
2026-09-11 Volume 20 • Issue 3 • 2026 • 53–74
Rethinking Public Sector Accountability in Digital Transformation: A Critical Integrative Review
Indra Wijaya, Suprapto Suprapto, Basri Rakhman, Dedy Herianto, Sintia Yulianti, Dody Agriyanto, Akmal Akmal, Kasman Kasman, Kaprawi Rahman, Sara Kombong Lotong Sembe, Ifrah Ifrah, Ismaniar Ismail, Yudisthira Azhari, Budi Armansyah and Suryani Usman
2026-09-11 Volume 20 • Issue 3 • 2026 • 75–106
Debunking the ‘All Publicity Is Good Publicity’ Myth: The Detrimental Effects of Negative Publicity on Brand Trust Among Indonesian Generation Z
Bryna Meivitawanli, Liu Fen Phaw, Tiffani Athalia, Daniella Maria Natalia and Nyiayu Olivia Miranda Bakrie
2026-09-11 Volume 20 • Issue 3 • 2026 • 107–121
Insurance as a Means of Minimising Financial Risks
Farida Asanbekova, Zeynep Ivakova, Elena Ostrovskaia, Ainur Osmonova and Dinara Choibekova
2026-09-11 Volume 20 • Issue 3 • 2026 • 122–157
Analysis of the Effect of ROA, ROE, NIM, LDR, and Interest Rates on the Stock Prices of KBMI 3 and KBMI 4 Banks in Indonesia Before, During, and After the COVID-19 Pandemic (2019-2023)
Chandra Setiawan and Farhan Naufal
2026-09-11 Volume 20 • Issue 3 • 2026 • 144–157