Vol. 17 No. 1 (2026): March

Published: 2026-03-08

Articles

  • Capital Efficiency Based on Payment Capability (CEPac) as a Mediator Between Asset Structure, Sales Growth, and Firm Value: Evidence from Indonesian Manufacturing Firms

    Faisal Riza Rahman, Maduretno Widowati, Sugeng Wahyudi (Author)
    1-20
    Article ID 32114
    DOI: https://doi.org/10.15294/jdm.v17i1.32114
  • DeFi as a Modern Investment Game Changer: A Comparative Analysis with Stocks and Gold

    Vivi Indah Bintari, Deasy Lestary Kusnandar, Risna Amalia Hamzah (Author)
    21-35
    Article ID 38440
    DOI: https://doi.org/10.15294/jdm.v17i1.38440
  • Digital Transformation, Fintech Utilization, Digital Financial Literacy, and Financial Sustainability of Culinary MSMEs

    Nur Listiani, Siti Alliyah (Author)
    36-48
    Article ID 37422
    DOI: https://doi.org/10.15294/jdm.v17i1.37422
  • The Antecedents of Muslim Consumers Restaurant Choice: A Study Through the Lenses of SOR and Theory of Planned Behavior

    Endy Gunanto Marsasi, Sarah Barqiah (Author)
    49-68
    Article ID 37462
    DOI: https://doi.org/10.15294/jdm.v17i1.37462
  • Sustainability in the Hospitality Sector: Leveraging Development Value as a Mediating Variable

    Pamuji Gesang Raharjo, Parlagutan Silitonga, Anti Ruslan Darawanti, Murpin Sembiring (Author)
    69-82
    Article ID 37574
    DOI: https://doi.org/10.15294/jdm.v17i1.37574
  • Determinant of Enterprise Risk Management Disclosure with the Board of Commissioners as a Moderating Variable

    Retnoningrum Hidayah, Suntari, Trisni Suryarini, Sara R Basher, Anwar Zahid (Author)
    83-94
    Article ID 27542
    DOI: https://doi.org/10.15294/jdm.v17i1.27542