Volume 20 • Issue 1 • 2026

Editorial Volume 20 Issue 1

Ciorstan Smark

2026-03-30 Volume 20 • Issue 1 • 2026 • 1–3

Replacing Final Exams in First-Year Accounting: Reflections on Implementing an Authentic Assessment Task

Hajar Roudaki and Sanja Pupovac

2026-03-30 Volume 20 • Issue 1 • 2026 • 4–24

The Batam Free Trade Zone's Logistics Management Approach in Contrast to the Countries of Eastern Europe

Arjuna Rizaldi, Ady Muzwardi, Oksep Adhayanto and Alexandre de Sousa Guterres

2026-03-30 Volume 20 • Issue 1 • 2026 • 25–38

Business Performance: Does Personal Capability Matter?

Yogi Suprayogi, Dede Kurnia and Senny Luckyardi

2026-03-30 Volume 20 • Issue 1 • 2026 • 39–66

Management Accounting Application Model and Business Strategy: The Context of SMEs in Indonesia

Rahma Wahdiniwaty, Deri Firmansyah, M. Yani Syafei and Marlon Rael Astillero

2026-03-30 Volume 20 • Issue 1 • 2026 • 67–91

Optimizing the Role of Intermediaries in Agricultural Market Share

Ellen Rusliati, Mulyaningrum Mulyaningrum, Erni Rusyani and Ferry Mulyanto

2026-03-30 Volume 20 • Issue 1 • 2026 • 92–103

Intellectual Capital’s Influence on Company Value with Company Performance as an Intermediary Variable: A Study of the Indonesia Stock Exchange (IDX)

Abdul Rohim, Achmad Hilal Akbar Ramadhan, Hadi Sucipto and Widy Taurus Sandy

2026-03-30 Volume 20 • Issue 1 • 2026 • 104–118