IOSR-JBM   Volume-28 ~ Issue-3 ~ March 2026

Abstract: All microfinance institutions and cooperatives operating in the Democratic Republic of Congo must ensure compliance with the performance indicators set out in Instruction 004 issued by the Central Bank of Congo in order to determine the effectiveness and viability of their activities. Thus, as part of this research, we assessed the performance indicators of a Microfinance Institution operating in Beni City, for the accounting year ending in 2024....

Keywords: Performance, Institution, Microfinance, Ratio

[1] BCC, Instruction N° 004 Aux Coopératives D’épargne Et De Credit Et Aux Institutions De Microfinance Relative Aux Indicateurs De Performance, 14 Avril 2012
[2] Catherine Karyotis, L’essentiel De La Banque, 9e Edition, Gualino, Paris, 2022
[3] Christian Marnuse, Encyclopédie De La Gestion, Ed. Economica, Paris, 1989
[4] Françoise GIRAUD Et Alii, Contrôle De Gestion Et Pilotage De La Performance, 2e Edition, Gualino Editeur, Paris, 2004
[5] Françoise GIRAUD, Olivier SAULPIC, Gérard NAULLEAU, Marie-Hélène DELMOND, Pierre-Laurent BESCOS, Contrôle De Gestion Et Pilotage De La Performance, 2e Edition, Gualino Editeur, Paris, 2004

Abstract: Background: The use of fintech continues to increase, especially in payment services using digital wallets (E-wallet). Various research results report that convenience and safety are the determining factors for customer satisfaction. For this reason, it is important to study more deeply the influence of perceived ease to use and perceived security.....

Key Word: Customer Satisfaction; Fintech; Perceived ease to use; Perceived security

[1] BI Institute, “Digital Economy And Finance: Concepts And Trends,” Spektro BI Institute, 2023.
Https://Www.Spektro-Bi.Org/Material/Digital-Economy-And-Finance-Concepts-And-Trends (Accessed Sep. 15, 2023).
[2] Kemendag RI, “Raih Potensi Ekonomi Digital, Kemendag Dorong Peningkatan Digitalisasiumkm,” Kemendag.Go,Id, 2023.
Https://Www.Kemendag.Go.Id/Berita/Siaran-Pers/Raih-Potensi-Ekonomi-Digital-Kemendag-Dorong-Peningkatan-Digitalisasi-Umkm-Malang (Accessed Sep. 15, 2023).
[3] Publikasi MPR RI, “Manfaatkan Ekonomi Digital Untuk Topang Pertumbuhan Perekonomian Nasional,” Mpr.Go.Id, 2023.
Https://Www.Mpr.Go.Id/Berita/Manfaatkan-Ekonomi-Digital-Untuk-Topang-Pertumbuhan-Perekonomian-Nasional (Accessed Sep. 15, 2023).
[4] AFTECH, “AFTECH Annual Members Survey 2022/2023 ‘Fintech Indonesia - Mantap Melangkah Ke Arah Keberlanjutan Dan Inklusi,’” 2023. [Online]. Available: Https://Fintech.Id/Id/Dokumen/Aftech-Annual-Members-Survey-2022.
[5] P. Schueffel, The Concise: FINTECH COMPENDIUM. Switzerland: School Of Management Fribourg (HEG-FR), 2017.
[6] Populix, “Consumer Preference Towards Banking And E Wallet Apps,” 2022. [Online]. Available

Abstract: Management control is a concept that originated in the English-speaking world. To fully understand its definition, it is useful to refer to the English term “management control.” In fact, the word ‘control’ in English has a much broader meaning than its French equivalent “contrôler,” including notions of steering, mastery, management, and evaluation, without the negative connotation often associated with it in French.
Management control....

Key Word: Management control; organizational management; performance; decision-making.

[1]. Anthony, R. N., & Govindarajan, V. , 2001. Management Control Systems.. New York: Mcgraw-Hill..
[2]. Anthony, R. N., & Govindarajan, V. , 2007. Management Control Systems.. S.L.:Mcgraw-Hill Education..
[3]. Anthony, R. N., 1965. Planning And Control Systems: A Framework For Analysis.. Boston: Harvard Business School Press..
[4]. Bouquin, H., 2005. Le Contrôle De Gestion. 8e Edition. Paris: Presses Universitaires De France..
[5]. Bouquin, H., 2008. Le Contrôle De Gestion.. Paris: Presses Universitaires De France..

Abstract: Résumé: Cet article vise à offrir une vision globale et nuancée du contrôle de gestion, en mettant en lumière l'importance de la dimension humaine dans son application pratique dans le contexte du contrôle de gestion. En effet, bien que le contrôle de gestion soit souvent perçu comme un ensemble d'outils et de procédures techniques, il ne peut être pleinement.....

[1]. Anthony, R. N., & Govindarajan, V. , 2007. Management Control Systems.. S.L.:Mcgraw-Hill Education..
[2]. Anthony, R. N., 1965. Planning And Control Systems: A Framework For Analysis.. Boston: Harvard Business School Press..
[3]. Argyris, C., 1977. Double Loop Learning In Organizations.. S.L.:Harvard Business Review.
[4]. Argyris, C., 1977. Personnalité Et Organisation : Le Conflit Entre Le Système Et L’individu.. S.L.:Harper & Row..
[5]. Argyris, C., 1990. Integrating The Individual And The Organization.. S.L.:Wiley

Abstract: This study explores the growing influence of social media influencer marketing on the purchase decisions of youth. Digital platforms becoming an integral part of daily life, particularly among younger demographics, brands have increasingly turned to influencers to promote products and services. The research investigates how influencer content shapes consumer behaviour, with a particular focus on youth in Thiruvananthapuram. A quantitative research approach was employed, gathering primary data from 105 youth across five prominent institutions using structured questionnaire. The study analysed youth’s social media habits, trust levels in influencer recommendations, purchasing behaviours, and the product categories most impacted by influencer endorsements.

[1]. Evania, S., Listiano, E., Wendy, W., Rosmoni, T., & Fahruna, Y. (2023). The Effect Of Influencer Marketing & Content Marketing On Customer Engagement & Purchase Decisions On Followers. Asian Journal Of Economics, Business And Accounting, 23(1), 12-20. Https://Doi.Org/10.9734/Ajeba/2023/V23i2917
[2]. Anggoro Wilis, R., & Faik, A. (2022). Effect Of Digital Marketing, Influencer Marketing And Online Customer Review On Purchase Decision: A Case Study Of Cake Shop "Lu'miere." Petra International Journal Of Business Studies, 5(2), 155–162.
Https://Doi.Org/10.9744/Ijbs.5.2.155-162
[3]. Chen, N., & Yang, Y. (2023). The Role Of Influencers In Live Streaming E-Commerce: Influencer Trust, Attachment, And Consumer Purchase Intention. Journal Of Theoretical And Applied Electronic Commerce Research, 18(3), 1601–1618.
Https://Www.Mdpi.Com/0718-1876/18/3/81
[4]. Herzallah, D., Muñoz-Leiva, F., & Liébana-Cabanillas, F. (2022). Selling On Instagram: Factors That Determine The Adoption Of Instagram Commerce. International Journal Of Human-Computer Interaction, 38(11), 1004–1022.
Https://Doi.Org/10.1080/10447318.2021.1976514
[5]. Siddiqui, A., & Warraich, M. A. (2021). Analyzing The Effectiveness Of Strategic Marketing Content On Customer Brand Engagement (CBE) – A Comparative Perspective Of Generation Z. Journal Of Legal, Ethical & Regulatory Issues, 24(Special Issue 1), 1–17. Http://Www.Abacademies.Org/Articles/Analyzing-The-Effectiveness-Of-Strategic-Marketing-Content-On Customer-Brand-Engagement-Cbe-A-Comparative-Perspective-Of-Generation-Z-12501.Html

Abstract: This study develops a comprehensive model to explain consumers’ affective and cognitive processes within social commerce, particularly in enhancing transactional trust and purchase intention. Grounded in the Stimulus–Organism–Response (SOR) framework, features of social commerce are positioned as external stimuli that influence consumers’ internal psychological states, which in turn shape their online purchasing intentions. Within this model....

Keywords: Purchase intention, Trust, Social commerce construct, social presence, social support, SOR approach..

[1]. Al-Jundi, Rega Dinzki, And Ardansyah Ardansyah. 2024. "The Influence Of Social Commerce Construct On Consumer Trust And Purchase Intention At Shopee Indonesia. " East Asian Journal Of Multidisciplinary Research 3(7). Doi: 10.55927/Eajmr.V3i7.9722 .
[2]. Ariansyah, Ariansyah, Mukhamad Najib, And Jono M. Munandar. 2020. “Factors Influencing Consumer Intention To Purchase Products Through E-Commerce. ” Journal Of Management And Organization 11(2):83 – 90. Doi: 10.29244/Jmo.V11i2.32170 .
[3]. Aslam, Wajeeha, And Iviane De Luna. 2021. "The Relationship Between Brand Facebook Page Characteristics, Perceived Value, And Customer Engagement Behavior: An Application Of Stimulus-Organism-Response (SOR). " Review Of Business Management 43 – 62. Doi: 10.7819/Rbgn.V23i1.4092 .
[4]. Barnes, Stuart J., Andrew D. Pressey, And Eusebio Scornavacca. 2019. "Mobile Ubiquity: Understanding The Relationship Between Cognitive Absorption, Smartphone Addiction And Social Network Services. " Computers In Human Behavior 90:246 – 58.
Doi: 10.1016/J.Chb.2018.09.013 .
[5]. Benson, Vladlena, Jean-Noel Ezingeard, And Chris Hand. 2019. "An Empirical Study Of Purchase Behavior On Social Platforms