Published: 2025-07-03

Articles

The Influence of Audit Fees and Audit Rotation on Audit Quality in Chemical Sub-Sector Manufacturing Companies Listed on The Indonesia Stock Exchange

Annesa Tasya Maghfirah, Miftahul Jannah, A. Amiruddin, S. Syamsuddin

01 - 10

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The Effect of Audit Tenure and Audit Opinion on Audit Report Lag: A Study of Indonesian Manufacturing Companies

Muhammad Ashar, A. Anggi Reskiamalia, A. Amiruddin, S. Syamsuddin

11 - 24

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The Influence of Islamic Financial Literacy and Islamic Good Corporate Governance (IGCG) on Donor Trust in Zakat Management Institutions

The Mediating Role of Accountability and Transparency

Ismi rizki, Yana Hendayana

25 - 42

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The Influence of Green Banking, Credit Risk, and Operational Efficiency on The Financial Performance of Conventional Banks in 2020-2023

Firdausi Nurnuzula Afandi, Puji Endah Purnamasari

43 - 56

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Exploring the Mediating Effect of Financial Literacy on the Relationship between Financial Attitude, Financial Knowledge, and Financial Management Behavior

Evidence from Millennials in Malang City, Indonesia

Diana Alvia Safitri, Miftahul Huda

57 - 74

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The Effect of Ease and Intensity of Promotion on Interest in Using BNI Wondr QRIS

Cinta Anasilla Wulan Haqi, Sri Trisnaningsih

75 - 88

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The Influence of E-Commerce, Accounting Information Systems, and Entrepreneurship Knowledge on Entrepreneurial Interest

Gabrena Septi Aulia, Sri Trisnaningsih

89 - 102

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The Influence of Profitability and Cash Holding on Income Smoothing in an Islamic Perspective

Nasiatul Hana Fikriyah, N. Nurlaili, Ersi Sisdianto

103 - 116

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Investment Opportunity Set, Firm Growth, and Profitability on Firm Value: The Moderating Role of CSR in Indonesian Manufacturing Firms (JII)

Geodimas Wibowo, Dimas Pratomo, Citra Etika

117 - 133

The Effect Of Corporate Governance, Capital Intensity, And CSR On Financial Performance In The F&B Sector Listed On IDX 2021-2024

Rafa Kamal Paresta, Sartika Wulandari

134 - 144

Financial Literacy, Financial Behavior, and Financial Inclusion as Critical Determinants of Economic Resilience Among Fishing Families in Tambak Lorok, Semarang, Indonesia

Kamiliya Nurul Karomah, Inaya Sari Melati

145 - 159

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The Effect of The World Uncertainty Index on Cash Holdings in Indonesian Public Companies

Juan Adhitya Fatah

160 - 175

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Effect of Financial Distress, Auditor Quality, and Tenure on Going Concern Audit Opinion with Opinion Shopping as Moderating Factor

Ahmad Jarot, S. Suhendar, Sania Nuraziza

161 - 186

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The Effect of Green Accounting and Islamic Corporate Social Responsibility on Sustainability Performance in Manufacturing Companies Listed on the Jakarta Index (2020–2023)

Via yunita, N. Nurlaili, Ersi Sisdianto

187 - 200

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Predicting Financial Failure in Indonesian Manufacturing Firms Using Ratio Analysis

Anika Putri, S. Subadriyah

201 - 213

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The Effect of Financial Performance and Firm Size on Firm Value with CSR as a Moderating Variable

Muh. Farhan Fatkur Rochman, Jannati Tangngisalu, Andi Agus

214 - 224

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Examining Profitability: Through The Lens of Board Age Diversity in Indonesian Manufacturing Firms

Florence Melvin Tewal, Rusliyawati, Syarif M. Helmi

225 - 237

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The Effect of Audit Quality, Firm Size, and Auditor Reputation on Earnings Management

A Study of Manufacturing Companies Listed on the Indonesian Sharia Stock Index (ISSI) for the Period 2019-2023)

Khusna Lathifannisa, Evi Ekawati, Ahmad Hazas Syarif

238 - 250

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The Effect of Employee Costs on Company Performance with Employee Productivity as an Intervening Variable At PT PLN (Persero) Unit Induk Pembangkitan Tanjung Jati B

Ahkmad Kharis Kurniawan, Batara Daniel Bagana

251 - 267

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Financial Literacy and Digital Financial Literacy: The Mediating Role of Financial Planning and Control in Micro Furniture Enterprises

Aisyah Nur Aini, Muhammad Ali Fikri

268 - 283

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Bibliometric Analysis of Auditor Switching Development with Vosviewer

Asti Sri Anisa, Rachmat Agus Santoso, F. Fitriana

284 - 295

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Factors Influencing the Results of an Unqualified Opinion (WTP) on the Financial Reports of District/City Governments in South Sumatra Province

Siti Lailatull Hasanah, Yevi Dwitayanti, C. Choiruddin

296 - 311

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The Influence of Carbon Emission Disclosure and Green Innovation on Firm Value with Profitability as a Moderating Variable

Tasya Nabila, Nurhastuty Kesumo Wardhani

312 - 326

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The Effect of Sustainability Report Disclosure and Firm Size on Firm Value with Profitability as a Moderating Variable: A Study of Mining Companies in Indonesia

Sheilla Sonnya, Nurhastuty Kesumo Wardhani

327 - 338

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The Influence of CSR, Profitability, and CAR on Company Value (Case Study: Conventional Commercial Banks Listed on the IDX 2021–2024)

Monica Kusuma Wardani, Gregorius Anggana Lisiantara

339 - 353

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Effect of Internal Control, Accounting Information System, and Employee Performance on Financial Reporting Quality at Public Works Department of Muara Enim Regency

Eltha Hasaelvana, Andini Utari Putri, R. Moh. Rum Hendarmin

354 - 368

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The Impact of E-Wallet Usage on Personal Financial Management: A Case Study of Generation Z

Selvi Permata Groda, Nugraha Kusbianto

369 - 380

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The Influence of Financial Education and Lifestyle on Personal Financial Management Among Students

S. Sriyanti, A. Asriany, Abid Ramadhan

381 - 395

The Role of Financial Literacy, Financial Attitude on Financial Skill Management for Housewives

Desi Fatmala, A. Asriani , Abid Ramadhan

396 - 410

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ESG Performance and Its Role in Mitigating Stock Price Crash Risk: Evidence from Indonesian Listed Companies

Isnaini Nuzula Agustin, Julia Ananda Caesaria, Hery Haryanto

411 - 424

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The Role of Islamic Financial Technology in Strengthening MSME Resilience and Ethical Financing

Bambang Sugiharto, H. Harkim, Jenny Ester Pandiangan, Nickytha Linch De Hans Lumban Gaol

425 - 435

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Relationship Between Corporate Social Responsibility (CSR) and Firm Value with Profitability as a Mediating Factor in Indonesian Mining Companies (2021–2023)

Yurike Prasasti, Yolandafitri Zulvia

436 - 447

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The Role of ESG in Moderating Effects on Profitability in the Pharmaceutical Industry

Try Kurnia Putra, Amanah Hijriah, Vitriyan Espa

448 - 462

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The Influence of Competence and Utilization of Information Technology on the Quality of Financial Reports with Education as a Moderator

Case Study at the Finance Office of Kodam XIV/Hasanuddin as UAPPA-W

Muh Alimin, Jannati Tangngisalu, Annas Lalo

463 - 474

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Financial Literacy as A Moderating Variable in Influencing Individual Income, Cashless Use, and Love of Money on Financial Behavior of STIEM Bongaya Students

Andi Rachmat Fiqra Asapa, Syamsul Alam, I. Ishak

475 - 489

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Reintegration of State Financial Management Through the FARAH Model

An Accounting Study of Inmates at Lapas Parepare

Farah Nabilah Ramadhani, Marwah Yusuf, Lusiana Kanji

490 - 503

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Opportunity Cost from The Perspective of Lontarak Kotika

A Review of Bugis Makassar Local Wisdom

Aswad Syam, Muh. Akob Kadir, Lusiana Kanji

504 - 518

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The Influence of Love of Money, Machiavellian, and Fraud on Ethical Behavior

A Case Study at The Regional Inspectorate of South Sulawesi Province, Indonesia

Jimmy Makgret, Eva Marin Sambo, Dahniyar Daud

519 - 531

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The Effect of Auditor Turnover, Financial Distress, and Audit Delays on Audit Quality in Pharmaceutical Manufacturing Companies Listed on the Indonesia Stock Exchange (2020-2023)

Ryan Putra Hafikar Suardi, Marwah Yusuf, Dahniyar Daud

532 - 543

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The Effect of Environmental Accounting Disclosure and Good Corporate Governance on Environmental Performance with Financial Performance as a Moderator

Josep Gilbert Ohoitimur, Eva Marin Sambo, Annas Lalo

544 - 560

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Effectiveness of Village Fund Management on Community Welfare in Muara Muntai Ulu

K. Kuryadi, Pardamean Daulay, Novianita Rulandari

561 - 573

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