Vol. 8 No. 1 (2026)
The articles in this issue have been formally accepted for the regular issue of Vol. 8 No. 1 (2026). All abstracts and texts have been corrected and have been fully cited. A total of 7 articles in this issue were written by 22 researchers from 2 different countries (Indonesia and Bangladesh).

Articles
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The Effect of Debt Policy on Firm Value with Profitability as a Moderating Variable: Evidence from PT Bank Rakyat Indonesia Tbk
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