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THE FUNCTION OF THE ASSET RECOVERY AGENCY OF THE ATTORNEY GENERAL'S OFFICE OF THE REPUBLIC OF INDONESIA IN HANDLING CONFISCATED OBJECTS AND CONFISCATED GOODS PROCEEDINGS OF CRIME

M. IKHWANUL FIATURRAHMAN, AMIRUDDIN, ZAINAL ASIKIN and LAELY WULANDARI

Pg no: 29-42   |  Volume 21   |  Published on: 06-01-2026

CORRUPTION, POVERTY AND DEVELOPMENT: THE CASE OF BRAZIL

VICTORY K. OBASI and Prof. OLAJIDE OLADIPO

Pg no: 43-69   |  Volume 21   |  Published on: 06-01-2026

THE EFFECTIVENESS OF ONLINE MARKETING ON INTEGRATED MARKETING COMMUNICATION

Dr. BUNENGI HENRY DAGOGO and SAYEED KAZI

Pg no: 70-103   |  Volume 21   |  Published on: 12-01-2026

ESG AND CORPORATE VALUE: A PLS-SEM ANALYSIS OF HETEROGENEOUS IMPACTS AMONG NIGERIAN BANKS

WILSON E. HERBERT, BRIGHT AJINWO and THANKGOD C. AGWOR

Pg no: 104-122   |  Volume 21   |  Published on: 12-01-2026

FORENSIC ACCOUNTING EDUCATION AMONGST ACCOUNTING GRADUATES IN OMAN: ACADEMICIANS’ AND PRACTITIONERS’ PERSPECTIVES TO BRIDGE THE GAP

Dr. WAHEED UR REHMAN, SYED SALMAN MAHMOOD, Dr. MUSHTAQ HAIDER MALIK and NOMAN TAHIR

Pg no: 123-139   |  Volume 21   |  Published on: 12-01-2026

ASSESSING THE DYNAMICS OF ENERGY ACCESS AND KEY ECONOMIC VARIABLES: A TIME SERIES ANALYSIS: 1990–2023

YAZID LOYA SAMBO and Dr. YUSUF A. WASIU

Pg no: 140-158   |  Volume 21   |  Published on: 12-01-2026

IMPACT OF THE GEOPOLITICAL DYNAMICS OF ENERGY SYSTEM TRANSFORMATION ON NIGERIA

FATIMA ISA BIMA and VICTORY K. OBASI

Pg no: 159-174   |  Volume 21   |  Published on: 19-01-2026

STRENGTHENING THE LEGAL FRAMEWORK IN THE MANAGEMENT OF STRATEGIC RESOURCES IN THE SUSTAINABLE MINERAL MINING SECTOR

MUHAMMAD ERRY SATRIYAWAN, GATOT DH WIBOWO, L.M. HAYYANUL HAQ and LALU WIRA PRIA SUHARTANA

Pg no: 175-187   |  Volume 21   |  Published on: 22-01-2026

DETERMINANTS OF VOCATIONAL TRAINING EFFECTIVENESS FOR UNEMPLOYED WORKERS: EMPIRICAL EVIDENCE FROM NINH BINH PROVINCE, VIETNAM

Dr. LE XUAN CU, Dr. NGUYEN PHUC THIEN and DAO THI TU

Pg no: 188-197   |  Volume 21   |  Published on: 22-01-2026

MANAGEMENT OF OCCUPATIONAL HEALTH AND SAFETY RISKS FOR INFORMAL WORKERS IN VIETNAM'S CONSTRUCTION SECTOR: LEGAL FRAMEWORK AND PRACTICAL GAPS

Dr. TRAN DUC THANG and Dr. NGUYEN DUY PHUONG

Pg no: 198-206   |  Volume 21   |  Published on: 26-01-2026

EXCHANGE RATE DEPRECIATION AND EXTERNAL DEBT SERVICING COST: EVIDENCE FROM NIGERIA

JACOB CHRIS HASSAN

Pg no: 207-231   |  Volume 21   |  Published on: 27-01-2026

BOARD ATTRIBUTES AND ENVIROMENTAL SOCIAL AND GOVERNANCE (ESG) DISCLOSURE IN LISTED SERVICE FIRMS IN NIGERIA

ABDULRAZAK MOHAMMED ALIYU, AHMAD BUKOLA UTHMAN, PhD and KEHINDE LAWAL

Pg no: 232-249   |  Volume 21   |  Published on: 27-01-2026

BUILDING REVISIT INTENTIONS THROUGH DESTINATION TRUST AMONG GENERATION Z TOURISTS IN WEST JAVA PROVINCE, INDONESIA

SUJANA, NOVAN YURINDERA, NANDAN LIMAKRISNA and W. HARRY SUSILO

Pg no: 250-268   |  Volume 21   |  Published on: 29-01-2026

INVESTIGATING THE NEXUS BETWEEN SHARE PRICE MOVEMENT AND STOCK MARKET RETURNS: EVIDENCE FROM SUB-SAHARAN AFRICA

OBIAGELI G. AKAMOBI, CHINE SP LOGAN, CHINWE OLELEWE, CHARLES O. MANASSEH, KENECHUKWU K. EDE, NKECHI C. NKWONTA, EBELE IGWEMEKA and IFEOMA C. NWAKOBY

Pg no: 269-294   |  Volume 21   |  Published on: 30-01-2026

IMPACT OF INTERNET BANKING ON BANK PERFORMANCE. A COMPARATIVE ANALYSIS OF NIGERIA AND CAMEROON

NKECHI C. NKWONTA, CHINE SP LOGAN, CHINWE A. OLELEWE, FELICIA C. ABADA, EBELE C. IGWEMEKA, CHARLES O. MANASSEH, KENECHUKWU K. EDE and IFEOMA C. NWAKOBY

Pg no: 295-317   |  Volume 21   |  Published on: 30-01-2026