C O N T E N T S 


Due to the technical issue, paper ID APMAJ-2022-0054 is retracted from this issue.

 

1. Impact Measurement of Value-Based Intermediation Among Malaysian Islamic Financial Institutions
Engku Zaidah Engku Abdul Rahman, Rina Fadhilah Ismail, Saunah Zainon and Desi Adhariani

2. Islamic Governance for Managing Banking Performance Assessment
Leny Nofianti, Andi Irfan, Nor Balkish Zakaria, Julina, Diana Eravia and Rahmita B. Ningsih

3. A Study on the Determinants of Engagement and Ambidexterity among Engineers in SMEs Engineering Consulting Firms
Muhamad Khalil Omar, Yusri Hazrol Yusoff and Zahira Abdul Rahman

4. The Influence of Sustainable Reporting and Corporate Governance on Value of Mining Companies Listed on the ASEAN Stock Exchange
Rulyanti Susi Wardhani, Duwi Agustina, Kasifa Indarwati, Muhammad Qomaruddin Ridwan and Nanu Hasanuh

5. An Institutional Explanation of the Role of Legislature Accountability in Local Government Budgetary Decision-Making
Mursal Salam, Muhd Fauzi Abd Rahman, Sharifah Norzehan Syed Yusof , Jamaliah Said and Wihana Kirana Jaya

6. Malaysian Internal Auditor’s Risk Judgment Performance: Examining the Impact of ISA 610 “Using the Work of the Internal Auditor”
Fazlida Mohd Razali, Azleen Ilias, Razana Juhaida Johari, Sutthi Suntharanurak and Norizelini Ibrahim Acis

7. Reclassification of Other Comprehensive Income, Earnings Management and Earnings Quality: Evidence from Indonesia
Marhaendra Kusuma, Grahita Chandrarin and Diyah Sukanti Cahyaningsih

8.  Impact of External Debt and Financial Integrity Management on Economic Growth in Developing Countries: Evidence from the MMQR Approach
Kazi Musa, Norli Ali, Jamaliah Said, Norhayati Mohamed and Inna Junaine

9. An Analysis of the “Follow The Money”: Investigative Audit Technique in Campaign Funds for the Election of Regional Heads in Indonesia
Rizal Mawardi, Rausanfiker Robby Maulana, Ridarmelli and Inung Wijayanti