Volume 13, Issue 3 (2023)

Issue 4

Issue 3

Issue 2

Issue 1

Challenges to the Application of the Role of Judges in Mediation of Recovering State Financial Losses in Indonesia

AUTHORS: Achmad Yani, Muhammad Febriansyah, Ismail Yusuf, Aguswanti Lahamid

Received: 12 Jul, 2023 | Revised: 22 Aug, 2023 | Published: 25 Sep, 2023

PAGES: 569-584

DOI: 10.6007/IJARAFMS/v13-i3/19366

Open Access

Analysis of the Implementation of Internal Controls Based on the Coso Framework (Study on MSMEs in North SULAWESI)

AUTHORS: Andreas Randy Wangarry, Sintia Nurani Korompis, Hedy Desiree Rumambi, Revleen Kaparang, Andreuw Kristian Pantow

Received: 11 Jul, 2023 | Revised: 15 Aug, 2023 | Published: 20 Sep, 2023

PAGES: 585-596

DOI: 10.6007/IJARAFMS/v13-i3/19384

Open Access

The Role of Organizational Culture on the Relationship between Knowledge Management and Employee Performance in Jordan

AUTHORS: Dr. Khalid Thaher Amayreh

Received: 18 Jul, 2023 | Revised: 22 Aug, 2023 | Published: 24 Sep, 2023

PAGES: 597-607

DOI: 10.6007/IJARAFMS/v13-i3/19389

Open Access

Coronavirus: Effects and Solutions study compared with the Great Depression

AUTHORS: Doctor Khalid Thaher Amayreh

Received: 16 Jul, 2023 | Revised: 20 Aug, 2023 | Published: 23 Sep, 2023

PAGES: 608-619

DOI: 10.6007/IJARAFMS/v13-i3/19411

Open Access

Analysis of the Implementation of Internal Controls Based on the Coso Framework (Study on MSMEs in North SULAWESI)

AUTHORS: Andreas Randy Wangarry, Sintia Nurani Korompis, Hedy Desiree Rumambi, Revleen Kaparang, Andreuw Kristian Pantow

Received: 10 Jul, 2023 | Revised: 15 Aug, 2023 | Published: 20 Sep, 2023

PAGES: 620-631

DOI: 10.6007/IJARAFMS/v13-i3/19412

Open Access

The Mediating Effect of Cryptocurrency Investment on the Association Between Macroeconomic Factors and Economic Growth

AUTHORS: Hafinaz Hasniyanti Hassan, Vikneswaran Manual

Received: 18 Jul, 2023 | Revised: 22 Aug, 2023 | Published: 24 Sep, 2023

PAGES: 632-639

DOI: 10.6007/IJARAFMS/v13-i3/19420

Open Access

Does Management Support Moderate the Relationship between the Independence of Internal Auditors and the Internal Audit Effectiveness?

AUTHORS: Kifflee, S.N.F., Nawi, H.M., Jusoh, M.A, Yahaya, M.N, Mohamad, M.H.

Received: 05 Jul, 2023 | Revised: 15 Aug, 2023 | Published: 20 Sep, 2023

PAGES: 640-653

DOI: 10.6007/IJARAFMS/v13-i3/19479

Open Access

The Impact of Internal Audit Effectiveness on Public Sector Governance

AUTHORS: Kifflee, S.N.F., Nawi, H.M., Jusoh, M.A, Mohaiyadin, N.M., Abdullah, M.N.

Received: 04 Jul, 2023 | Revised: 14 Aug, 2023 | Published: 18 Sep, 2023

PAGES: 654-665

DOI: 10.6007/IJARAFMS/v13-i3/19501

Open Access

Restorative Justice Policy as Legal Politics for Handling Corruption Crimes in Indonesia

AUTHORS: Achmad Yani, Muhammad Febriansyah, Ismail Yusuf

Received: 06 Sep, 2023 | Revised: 10 Oct, 2023 | Published: 19 Nov, 2023

PAGES: 666-679

DOI: 10.6007/IJARAFMS/v13-i3/19502

Open Access

Sustainability of Small and Medium Enterprises (SMEs) and Marketing Insights on the Critical Success Factors for the Sales Sector of Oman

AUTHORS: Ayman Nasser AL Shukri, Syuhaida Ismail

Received: 09 Aug, 2023 | Revised: 19 Sep, 2023 | Published: 27 Oct, 2023

PAGES: 680-691

DOI: 10.6007/IJARAFMS/v13-i3/19549

Open Access

Open Access Journal

Volume 13, Issue 3 (2023)