Vol 14 Issue 1 April 2026-September 2026

Abstract: Construction projects in secondary schools across Kenya face persistent challenges of incomplete delivery, cost overruns, and inadequate planning. According to the Auditor General's Report for Homa-Bay County (2024), only 60% of school construction projects in the county are completed, compared to a national comparator average of 90% in counties such as Kericho, Kakamega, and Uasin Gishu  reflecting a significant 30-percentage-point performance deficit. This study determined the influence of Monitoring and Evaluation (M&E) practices on the performance of construction projects in public secondary schools in Homa-Bay County, Kenya. Specifically, it examined the influence of performance reviews, M&E transparency and accountability, project team involvement, and baseline surveys on construction project performance. The study was anchored on four theoretical frameworks: Stakeholder Theory, Institutional Theory, Resource Dependence Theory, and Goal Setting Theory. A descriptive research design was adopted, employing a semi-structured questionnaire administered to a sample of 310 respondents drawn from a target population of 1,620 stakeholders, comprising Board of Management (BOM) chairpersons, project managers, community members, and school principals. Stratified and simple random sampling were employed. Multiple regression analysis was utilized for inferential analysis while thematic analysis was applied to qualitative data. Findings revealed that, despite limited implementation, all four M&E practices; performance reviews, transparency and accountability, team involvement, and baseline surveys positively and significantly influenced construction project performance. The study concluded that M&E practices are critical predictors of construction project performance in public secondary schools. It is recommended that the Ministry of Education and county governments institutionalize regular M&E frameworks, enforce accountability standards, and build stakeholder capacity in construction project management.

Keywords: Monitoring and Evaluation, Construction Projects, Secondary Schools, Performance Reviews, Baseline Survey, Transparency, Stakeholder Involvement, Homa-Bay County, Kenya.

Title: Monitoring and Evaluation Practices and Performance of Construction Projects Projects in Secondary Schools in Homa Bay County, Kenya

Author: Crispo Emmanuel Oduol, Joshua Tumuti

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 576-582

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Website: www.researchpublish.com

Published Date: 12-June-2026

Abstract: Artificial Intelligence (AI) and automation are becoming more popular with the Indian pharmaceutical industry as a part of the Pharma 4.0 paradigm to improve operational efficiency as more regulatory and market pressures increase. Nevertheless, there is little empirical data on the way these technologies translate to quantifiable efficiency results. The study will focus on direct, mediating, moderating, and interaction effects of AI adoption and automation adoption on the operational efficiency of Indian pharmaceutical companies. Primary data were gathered among 350 workers (production, quality, R and D, supply chain and technology functions) and processed through Structural Equation Modelling (SEM). The results indicate that AI adoption as well as automation adoption have a significant effect on enhancing operational efficiency. Digital preparedness partially mediates the AI adoption and efficiency relation and employee technological competence mediates the automation and efficiency relation. Significantly, the research reveals a new AI-Automation Paradox whereby the interplay between AI and automation has a negative impact on the efficiency of the operations, which implies diminishing returns as a result of the complexity of the technology and organizational absorption capacity. The framework of Integrated Digital Operations Capability (IDOC) has been proven and promotes the Pharma 4.0 literature due to its capability alignment, rather than single technology usage. The research provides practical information to managers and policymakers on how to create sequenced, capability-based digital transformation strategies to achieve sustainable efficiency benefits.

Keywords: Artificial Intelligence; Automation; Operational Efficiency; Pharma 4.0; Digital Readiness; Employee Technological Competence; Indian Pharmaceutical Industry.

Title: Role of Artificial Intelligence and Automation in Transforming Operational Efficiency of Indian Pharmaceutical Companies

Author: Mrs. S. Mahalakshmi, Dr. M. Ganesan, Dr.R.Mugesh Kannan

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 559-575

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Website: www.researchpublish.com

Published Date: 12-June-2026

Abstract: This study assessed the effect of internal audit practices on the financial performance of manufacturing companies in Rwanda, with focus on Bralirwa PLC. The specific objectives were to determine the effect of internal control system, establish the effect of financial reporting, assess the effect of independent assurance, and determine the effect of risk management on financial performance. The study used a descriptive and explanatory research design. The target population comprised 133 employees of Bralirwa PLC, and a sample of 100 respondents was obtained using Slovin's formula. Primary and secondary data were used, while questionnaires supported the collection of primary data. SPSS version 25 was used to generate descriptive statistics, correlation, ANOVA, and multiple regression results. Pilot testing was conducted at Ingufu Gin Company, and the reliability results were above the recommended threshold. The regression findings revealed that internal control system had a positive and significant effect on financial performance (β = 0.269, beta = 0.292, t = 3.773, p = 0.000). Financial reporting also had a positive and significant effect (β = 0.238, beta = 0.264, t = 3.469, p = 0.001). Risk management had the strongest positive and significant effect (β = 0.433, beta = 0.494, t = 5.970, p = 0.000). Independent assurance had a significant negative effect (β = -0.195, beta = -0.177, t = -2.785, p = 0.007). The model explained 72.1% of variation in financial performance. The study concluded that internal audit practices significantly influence financial performance at Bralirwa PLC, with risk management being the strongest predictor.

Keywords: Internal audit practices, financial performance, internal control system, financial reporting, independent assurance, risk management, Bralirwa PLC.

Title: Internal Audit Practices and Financial Performance of Manufacturing Companies in Rwanda. A Case of Bralirwa PLC

Author: Edithe Gikundiro, Dr. Osiemo Kengere

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 548-558

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Website: www.researchpublish.com

Published Date: 10-June-2026

Abstract: This study examined the effect of stakeholder engagement on the sustainability of National Irrigation Authority projects in Wajir County. Despite significant investment in water projects, many projects in the county remain unsustainable, non-functional, or abandoned, limiting access to reliable water supply for over 70% of residents between 2020 and 2025. The study specifically investigated the influence of stakeholder training, decision-making processes, stakeholder communication, and stakeholder participation in leadership on project sustainability. The research was guided by Agency Theory and Stakeholder Theory and adopted a descriptive research design. Data were collected using semi-structured questionnaires from a sample of 353 respondents selected through cluster sampling from a target population of 3,000 community members. Descriptive and inferential statistics, including Pearson correlation and multiple regression analysis, were used to analyze the data. The findings revealed that stakeholder training, decision-making processes, stakeholder communication, and stakeholder participation in leadership all had a statistically significant positive effect on the sustainability of National Irrigation Authority projects (p < 0.05). The study concludes that effective stakeholder engagement enhances project sustainability through improved participation, communication, leadership, and decision-making. The study recommends the establishment of effective stakeholder training programs, inclusive decision-making mechanisms, strong communication strategies, and visionary leadership practices to improve the long-term sustainability and performance of water projects in Wajir County, Kenya.

Keywords: Stakeholder engagement; Project sustainability; Irrigation projects; Decision-making process; Community participation.

Title: Stakeholders Participation and Sustainability of National Irrigation Authority Projects in Wajir County, Kenya

Author: Jonam Mwandembo Mzera, Lydiah Gachengo

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 536-547

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Website: www.researchpublish.com

Published Date: 10-June-2026

Abstract: Project sustainability has become a major concern for donors and development organizations due to the increasing demand for long-term project outcomes in a dynamic global environment. This study examined the influence of monitoring and evaluation (M&E) practices on the sustainability of projects funded by Self Help Africa in Kenya. Specifically, the study assessed the effects of M&E budgeting, planning, managerial skills, and stakeholder participation on project sustainability. A census approach was adopted targeting completed projects funded by Self Help Africa, involving management staff, accountants, planners, evaluation officers, and project managers. Primary data were collected using questionnaires and analyzed using descriptive and inferential statistics, including regression analysis and ANOVA. The findings revealed that managerial skills in M&E, stakeholder participation, M&E budgeting, and M&E planning significantly influenced the sustainability of Self Help Africa projects in Kenya. The study concludes that effective M&E practices are essential in enhancing sustainable project outcomes. It recommends strengthening M&E management capacity, ensuring early stakeholder involvement, allocating adequate M&E budgets, and integrating M&E planning during the initial stages of project design to improve sustainability.

Keywords: Monitoring and Evaluation; Project Sustainability; Stakeholder Participation; M&E Planning; Donor-Funded Projects.

Title: Monitoring and Evaluation Practices and Sustainability of Donor-Funded Projects Implemented by Self-Help Africa in Kenya

Author: Kirit Juma Mtana, Lydiah Gachengo

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 528-535

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Website: www.researchpublish.com

Published Date: 10-June-2026

Abstract: This paper proposes UmmahConnect, a conceptual multi-sided 4IR digital platform that aims to solve common issues in student event management across institutions of higher learning (IHL) globally. Currently, event information is often scattered across platforms such as WhatsApp, Telegram, and social media, making it difficult for students to discover events and for organizers to manage vendors and sponsors effectively. This study uses the Design Thinking approach, supported by literature review, benchmarking of existing platforms, and the use of Business Model Canvas (BMC) and Value Proposition Canvas (VPC) to better understand user needs and design a suitable solution. The platform connects multiple customer segments (CS), including students as service seekers, event organizers as service providers, and vendors and sponsors as supporting partners within one ecosystem, aligning with the concept of multi-sided platforms. Future works include developing a business plan based on the validated business model and improving the platform’s scalability and long-term sustainability.

Keywords: multi-sided platform, event management, digital platform, student engagement, business model canvas.

Title: A Conceptual UmmahConnect Business Model: Institutions of Higher Learning Integrated Event Management and Circular Campus Economies

Author: Alya Balqis binti Che Rahim, Nur Habriyah binti Mohd Ibrahim, Nur Niezaa Sakinah Binti Nor Azni, Abdul Rahman bin Ahmad Dahlan

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 514-527

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Website: www.researchpublish.com

Published Date: 06-June-2026

Abstract: People who have digital accounts for banking, trading, and financial investment opportunities. The growing adoption of fintech apps has changed the way investors behave, especially tech-savvy users like IT professionals in Bengaluru. This review paper seeks to reconnect the dots between ABFS and investor behaviour by reviewing large sample of literature spanning the years 2002–2026. This research adopts the key theoretical frameworks: Unified Theory of Acceptance and Use of Technology (UTAUT), Theory of Planned Behaviour (TPB), behavioural finance theory and trust theory. The research method adopted was systematic literature review that was carried out by employing Scopus, Web of Science, Google Scholar, and peer-reviewed journals. According to the results, the main factors that explain the financial behaviour of adoption and investment are: financial awareness, the digital financial literacy, ease of use, Accessibility, Trust and Security, and Risk perception. The review also highlights some key gaps in the existing research, such as a lack of qualitative research, the absence of longitudinal studies, a narrow provision of emerging market studies, and poor focus on decentralized finance and AI-based investment applications. The paper proposes a conceptual and Structural Equation Model (SEM)-based framework explaining the relationship between technological, behavioural, and psychological factors influencing investor behaviour. Its finding will be valuable for the scientific community as it lays the basis for an integrated framework in understanding the adoption of fintech in emerging economies, and will also be helpful for policy makers, fintech developers and researchers

Keywords: Application-based financial services, fintech adoption, investor behaviour, financial literacy, SEM model, trust and security, risk perception, digital investment platforms, TAM, TPB & UTAUT.

Title: APPLICATION-BASED FINANCIAL SERVICES AND INVESTOR BEHAVIOUR IN INVESTMENT MANAGEMENT PRACTICES: A SYSTEMATIC REVIEW OF THEORETICAL INSIGHTS, TRENDS, AND FUTURE DIRECTIONS

Author: Parimala.S, Dr. Annadurai

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 502-513

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Website: www.researchpublish.com

Published Date: 04-June-2026

Abstract: E-commerce platforms are growing in the techno-based era. India’s techno-savvy youths impacting the market are widely used e-commerce platforms. The present research paper studies the online shopping trends among college students in Chhatrapati Sambhajinagar city of Maharashtra state. The volume of online transactions by college students is increasing. Chhatrapati Sambhajinagar is a growing city. It was necessary to study the growing online shopping trend among the college students. This research paper study an online buying behaviour, motivating and influencing factors, payment method, risk and problems faced and satisfaction level of students about e-shopping. The convenience sampling method (As per willingness of students) used to select samples. Student voluntarily participated in e-survey through questionnaire link of google form. The primary data collected and presented through a tables and figures has been analysed.

Keywords: E-commerce, Online Shopping, Trend, College students, Chhatrapati Sambhajinagar.

Title: Online Shopping Trends among College Students in Chhatrapati Sambhajinagar City

Author: Dr.Rajendra Nanasaheb Shelar

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 494-501

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Website: www.researchpublish.com

Published Date: 02-June-2026

Abstract: This study examines the effectiveness of digital service delivery through the Jumia e-commerce platform among Ghanaian consumers. It focuses on how customers search for products, complete payments, access customer support, and navigate the website with ease. The study is guided by four main research questions: how performance expectancy, effort expectancy, social influence, and facilitating conditions affect repurchase intention; how technology maturity explains these relationships; how platform support develops into practical user skills; and how Jumia can improve service delivery for different types of customers in Ghana. The study is important because although online shopping is growing quickly in Ghana, many customers still face challenges such as weak internet connections, complicated payment procedures, concerns about product quality, and differences in digital skills.

To address these questions, the study first reviewed relevant literature on e-commerce service delivery, repurchase intention, technology maturity, and customer behavior. Based on the review, a conceptual model was developed and hypotheses were formulated. A structured questionnaire was then designed to collect primary data from 300 active Jumia customers across different regions in Ghana. The respondents were selected using random sampling methods to ensure that the sample included customers from both urban and rural areas. After data collection, quantitative methods were used to analyze the responses. The study tested reliability and validity, conducted factor analysis, examined correlations among the variables, and used regression analysis to test the hypotheses.

The results show that performance expectancy and facilitating conditions have significant effects on repurchase intention among Ghanaian Jumia customers. The findings also show that technology maturity plays an important mediating role in explaining how customers move from initial expectations to repeated use of the platform. In particular, customers who gradually develop stronger practical skills and confidence in using the platform are more likely to continue shopping on Jumia. The study further shows that these relationships vary across different customer groups, including urban and rural users, first-time buyers, and more experienced online shoppers. Overall, the findings confirm that digital service quality and customer skill development are both important for sustaining e-commerce use in Ghana.

The study has several practical implications for Jumia Ghana and other e-commerce platforms in Africa. First, online platforms should be designed in a simple and user-friendly way so that customers with limited digital skills can use them easily. Second, stronger integration with mobile money services should be improved to make payment easier and more reliable. Third, customer support should be responsive and flexible enough to serve both beginners and experienced users. Finally, businesses should encourage satisfied customers to recommend the platform to others, since positive word-of-mouth can strengthen trust and repurchase intention. These actions can help e-commerce firms build long-term customer loyalty and support sustainable growth in African markets.

Keywords: Repurchase Intention, Technology Maturity, E-Commerce.

Title: Determinants of Ghanaian Consumers' Repurchase Intention in Online Shopping on Jumia: The Mediating Role of Technology Maturity

Author: Afram Michael Akwasi, Ayivor Bernard l, Agyakwa Georgina

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 482-493

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Website: www.researchpublish.com

Published Date: 28-May-2026

Abstract: This paper proposes a conceptual multi-sided digital platform called GreenBite, designed to solve the problem of food waste while providing food accessibility to B40 communities in Malaysia. The platform connects food and beverage (F&B) businesses with surplus foods to consumers who seek affordable meals with an added donation feature to support the people in need. The platform targets various customer segments including food seekers (consumers), B40 communities, food providers such as restaurants and cafes, donors and sponsors. The study adopts the Design Thinking methodology consisting of Empathize, Define, Ideate, Prototype and Test stages followed by literature review, inspired by existing platforms and user validation through surveys. Findings show that current leading food delivery platforms only emphasize convenience and profit while not focusing on sustainability and social impact. GreenBite introduces a new value proposition by combining surplus food redistribution, real-time availability and donation features which are aligned with environmental and social goals. The proposed business model is validated using Business Model Canvas (BMC), Value Proposition Canvas (VPC), Environment Map and Strategy Canvas which demonstrate its potential to attain the Blue Ocean market space. This study contributes by presenting a digital platform/solution that reduces food waste, enhances affordability and promotes sustainable consumption. Future work includes the development of a full-scale application and detailed business implementation plan.

Keywords: Food waste, multi-sided digital platform, surplus food redistribution, B40 community, sustainability, Blue Ocean Strategy.

Title: A Conceptual Green-Bite Multi-Sided Digital Platform: Enhance Surplus Food Redistribution, Reduce Food Waste and Enhance Food Accessibility

Author: Muhammad Waqiuddin Aqhar Bin Mohd Yatim, Muhammad Nabil Hamizan Bin Maruwan, Muhammad Adib Bin Ahmad Jefiruddin, Muhammad Alif Zakwan Bin Mohd Shukri, Abdul Rahman Bin Ahmad Dahlan

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 466-481

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Website: www.researchpublish.com

Published Date: 27-May-2026

Abstract: This paper aims to develop a conceptual business model called Kaleng, a sustainable smart meal subscription platform supported by a digital mobile application and a reusable lunchbox system. The solution addresses key challenges, pains, gains, and jobs-to-be-done of multiple customer segments, including consumers (students and working adults), food providers, and donors or sponsors. Current food consumption patterns in Malaysia reveal issues such as high daily food costs, unhealthy eating habits, decision fatigue, food waste, and limited transparency in donation channels. These challenges align with national priorities under the Thirteenth Malaysia Plan (13MP), MyDIGITAL, and the National 4IR Policy, which emphasise digital transformation, sustainability, and improved quality of life. This study adopts the Design Thinking (DT) methodology, including literature review, benchmarking using the Business Model Canvas (BMC), and data collection through surveys and interviews. An initial business model is developed using the Environment Map (EM), BMC, and Value Proposition Canvas (VPC), together with a high-fidelity digital platform prototype. The model is then tested and validated with target users and stakeholders. A Strategy Canvas is constructed to compare the validated model with existing industry players. The findings indicate strong demand for a structured meal subscription system that enhances convenience, cost control, and healthy eating while reducing environmental impact. The validated model shows that Kaleng acts as both a pain reliever and gain creator by integrating digital meal planning, reusable packaging, and transparent sponsorship features. This paper contributes by proposing a differentiated, technology-enabled, and sustainability-driven business model aligned with national development agendas. Future work includes developing a full business plan and scaling the platform for wider implementation.

Keywords: Kaleng, Sustainable, Smart Meal Subscription, Food Waste, Urban Communities, Technology, AI, IoT, Blockchain, Food Accessibility.

Title: A Conceptual Kaleng Business Model: Sustainable Digital Meal Subscription and Reusable Packaging Platform

Author: Yasmin Hanani Salsabila Binti Md Hakiim, Amni Nuwairah Binti Abdul Hanan, Noor Zafirah Alya Binti Noor Shizarin, Nur Khairyna Binti Ahmad Khairy, Abdul Rahman Bin Ahmad Dahlan

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 450-465

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Website: www.researchpublish.com

Published Date: 25-May-2026

Abstract: Digital transformation (DT) has emerged as a key strategy for enhancing firm value and operational competitiveness in the context of China’s rapid digital policy development and unique institutional environment. However, whether digital investments translate into tangible performance often depends on corporate governance quality. This study uses a sample of Chinese A-share listed companies from 2018 to 2023 to explore the impact of digital transformation on firm value (Tobin’s Q) and examines the moderating effects of two governance mechanisms: institutional investors and board independence. The empirical results show that digital transformation significantly enhances firm value, and both institutional investors and board independence are positively correlated with firm value. Institutional investors exhibit a significant positive moderating effect on the relationship between digital transformation and firm value, indicating that external professional capital can amplify the value contribution of digital strategies. In contrast, the moderating effect of board independence is only marginally significant, possibly limited by the professional composition of boards and governance environment. This study contributes to the Asia-Pacific corporate governance and digital strategy literature by offering China-specific evidence on how institutional investors and board structures shape the value realization of digital transformation.

Keywords: digital transformation, corporate governance, firm value, institutional investors, board independence.

Title: An Empirical Study on Digital Transformation and Firm Value in China: The Moderating Role of Institutional Investors and Board Independence

Author: Li-Ling Yang

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 444-449

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Published Date: 22-May-2026

Abstract: The rapid integration of Artificial Intelligence (AI) in recruitment and selection has transformed traditional HR practices, offering enhanced efficiency, predictive insights, and automation in talent acquisition. However, alongside these advancements, critical challenges persist regarding ethical governance, algorithmic bias, human–AI collaboration, and long-term organizational outcomes. This study aims to provide a multidimensional analysis of AI adoption in recruitment, focusing on its operational, strategic, and human-centric implications. Based on a comprehensive review of theoretical and empirical literature, the study addresses five key research questions related to AI’s impact on organizational performance, ethical considerations, human judgment integration, industry-specific adoption, and sustainable HR strategies. The findings reveal that while AI-driven tools improve candidate-job matching and recruitment efficiency, optimal outcomes are contingent upon complementing automation with human intuition, transparency, and cultural sensitivity. Variations in adoption across industries, organizational sizes, and regulatory contexts further highlight the need for context-specific strategies. The study underscores the importance of embedding ethical safeguards and inclusive practices to ensure that AI contributes to sustainable HR 4.0 ecosystems, employee engagement, and long-term organizational success. These insights provide valuable implications for practitioners, policymakers, and researchers seeking to balance technological innovation with human-centric and socially responsible recruitment strategies.

Keywords: Artificial Intelligence, Recruitment and Selection, Human–AI Collaboration, Algorithmic Bias, HR 4.0, Ethical Governance, Organizational Performance.

Title: PROSPECTS AND BARRIERS IN ADOPTING AI-DRIVEN AUTOMATION FOR RECRUITMENT AND SELECTION

Author: Dr. S. Saranya, Dr. K. Chandrasekar

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 430-443

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Website: www.researchpublish.com

Published Date: 20-May-2026

Abstract: The sustainability of donor-funded projects remains a major concern, as many initiatives struggle to maintain operations and impact after donor withdrawal. This challenge is particularly evident in Catholic Relief Services (CRS) Kenya, which implements programs in health, education, and livelihoods largely dependent on external funding. This study examined the effect of resource mobilization strategies on the sustainability of donor-funded projects, focusing on donor diversification, local fundraising strategies, strategic partnerships, and income-generating activities. The study was grounded in Resource Dependence Theory, the Sustainable Livelihoods Framework, and Social Capital Theory. A descriptive cross-sectional survey design was adopted. The target population comprised over 100 CRS Kenya staff and 805 beneficiaries, from which a sample of 277 respondents was selected using stratified and simple random sampling techniques. Data were collected using semi-structured questionnaires and analyzed using descriptive statistics (means and standard deviations) and inferential statistics (correlation and multiple regression analysis). Findings revealed that donor diversification, local fundraising strategies, strategic partnerships, and income-generating activities all have a positive and statistically significant effect on the sustainability of donor-funded projects at CRS Kenya. The study concludes that diversification of funding sources reduces overreliance on single donors, local fundraising enhances ownership and accountability, strategic partnerships improve access to resources and expertise, and income-generating activities strengthen long-term financial resilience. The study recommends strengthening partnerships with local businesses through sponsorships and in-kind support, enhancing digital engagement platforms to improve donor and partner communication, promoting transparent and continuous stakeholder engagement, and investing in skills development to support income-generating activities and community self-reliance.

Keywords: Donor diversification; Resource mobilization; Strategic partnerships; Income-generating activities; Sustainability of donor-funded projects.

Title: Enhancing the Sustainability of Donor-Funded Projects through Resource Mobilization Strategies: Evidence from Catholic Relief Services

Author: Geoffrey Kipleting Rono, Morrisson Mutuku

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 422-429

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Website: www.researchpublish.com

Published Date: 20-May-2026

Abstract: The dynamics of the global economy, which now relies on the digital ecosystem, have triggered serious challenges to the country's fiscal weaknesses, particularly in determining tax revenues. Indonesia faces a major dilemma: the conventional, geographically rigid concept of a Permanent Establishment (PE) has proven ineffective in reaching technology giants that generate profits without a physical presence. This regulatory inadequacy creates a wide loophole for Base Erosion and Profit Shifting (BEPS) practices that harm the state treasury. This article examines how Indonesia's digital tax policy affects the behavior of technology companies, by examining loopholes in business contract law that often go unnoticed. The study reveals a harsh reality: technology companies' compliance with VAT on PMSE (E-Commerce) in Indonesia is merely a superficial or pragmatic approach. They comply not out of legal awareness, but rather to avoid "digital execution" sanctions in the form of access blocking. Ironically, contractually, global platforms are actually executing clever maneuvers by unilaterally amending their Terms of Service (ToS) clauses. This tax shifting practice systematically shifts the tax burden onto local consumers, thus violating the principle of parity of arms, or the balance of bargaining power in contracts. This paper concludes that Indonesia's unilateral measures must be immediately benchmarked in the global context through Pillars 1 and 2 of the OECD, coupled with strict protection of digital contract pricing structures to prevent consumers' economic rights from being continuously eroded by the dominance of transnational corporations.

Keywords: Fiscal Sovereignty, Digital Tax, Tax Shifting, Parity of Arms, OECD Consensus.

Title: The Impact of Digital Tax Policy on Technology Company Compliance from a Business Contract Law Perspective

Author: Sri Susi Rahayu, Martalib, Udin, Aman Nurkholis, Muhammad Basir, Pandri Zulfikar

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 14, Issue 1, April 2026 - September 2026

Page No: 412-421

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Website: www.researchpublish.com

Published Date: 19-May-2026