Vol. 4 No. 3 (2026): ZEBMAR, September 2026

View Vol. 4 No. 3 (2026): ZEBMAR, September 2026

ZEBMAR: Zentrum Economic, Business, Management, Accounting Research is published four times a year (March, June, September and December) by the Zentrum Multi Education. ZEBMAR accepts research results in the fields of Economic, Management, Accounting, and Business. Quality quantitative and qualitative research uses appropriate methods and benefits the development of science and society.

E-ISSN 3031-6006

DOI: https://doi.org/10.69657/9tfy1p31
Published: 2026-09-30

Articles

  • Digitalisasi dan Pengendalian Internal Pada Siklus Akuisisi dan Pembayaran UMKM: Systematic Literature Review

    Aulia Novita Anggraini, Aisyah Zhafirah Basir, Nur Fadila Mutmainnah, Alia Rezki Amalia (Author)
    109-120
    DOI: https://doi.org/10.69657/1t994c87

  • Digitalisasi Administrasi Pajak Penghasilan: Integrasi Data, Otomatisasi Perhitungan, dan Transformasi Proses Bisnis Perpajakan

    Hamidah Muslimah (Author)
    121-132
    DOI: https://doi.org/10.69657/fvqv5m07

  • Memaknai Akuntabilitas Melalui Epistemologi Lokal

    Nurul Rusdiansyah (Author)
    133-141
    DOI: https://doi.org/10.69657/3xbxrd34

  • Analisis Pengendalian Internal dalam Pengelolaan Kas pada Siklus Penjualan dan Penagihan UMKM Manisan 9 Bulan

    Andi Naila Zulayka, Salsabila Husnul Kasriah, Alifyah Cantika Putri, Alia Rezki Amalia (Author)
    142-156
    DOI: https://doi.org/10.69657/qwwakd89

  • Determinasi Profitabilitas Perusahaan: Bukti Empiris Manajemen Kas, Persediaan, dan Biaya Operasional di Bursa Efek Indonesia

    Endah Sri Wahyuni, Elvi Nilda, Eva Sumanti, Azhar Azhar, Bustami Bustami, Samsul Bahry Harahap, Eka Putra (Author)
    157-168
    DOI: https://doi.org/10.69657/22896s46

  • Sustainable Business Model Innovation And Firm Performance: The Mediating Role Of Digital Marketing Capability

    Abdurrahman, Zamroni Alpian Muhtarom, Baiq Handayani Rinuastuti, Muhammad Mujahid Dakwah, Mohammad Najib Roodhi (Author)
    169-183
    DOI: https://doi.org/10.69657/dts5rp12