Vol. 3 No. 1 (2026): BISMA Journal March 2026

Articles

• Challenges of Implementing EMKM SAK in the Digitalization of MSMEs: A Qualitative Study of Business Actors' Perceptions in the 5.0 Era

  Riska Pradisa, Amiruddin Islami MQ. Baba (Author)

  1-12

  • PDF   Article Views: 157 times | Article Downloads: 5 times

• The Interplay Between Money Attitudes, Financial Management Behaviour and Financial Well‑Being: The Moderator Effect of Financial Risk Tolerance

  Swarmilah Hariani, Swarmilah Hariani, A Fakhrorazi, Rusdi Omar, Hafiz Abdul Samee Malik, Apollo Daito (Author)

  13-26

  • PDF   Article Views: 8 times | Article Downloads: 0 times

• The Effect of Company Size and Independent Commisioner Composition on Carbon Emissions Disclosure Before and After the Carbon Tax Regulation News

  Mawatish Aina Asmi Hasan, Waluyo Waluyo, Yananto Mihadi Putra, Fransisca Listyaningsih Utami (Author)

  27-38

  • PDF   Article Views: 7 times | Article Downloads: 1 times