Published: 2026-02-01

Articles

Optimization of Village Fund Management in Pasar V Village, Indonesia

Nori Susanda, Ipah Ema Juniati, Fatia Fatimah

574 - 585

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Integration of Green Accounting, Sustainability Disclosure, and Stakeholder Engagement on Company Performance

Ayu Lestari Setia Ningrum, Rum Hendarmin, Reny Aziatul Pebriani

586 - 598

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Cost and Performance Analysis of Logistics on E-Commerce Platforms: A Management Accounting Approach to Industrial Operational Efficiency

Faisal Rizal Zainal, Rahmawati R, Nurdjanna Fadjrin Uluputty, Eka Novianti Irna Bata Ilyas, Nur Vadila Putri

599 - 611

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Implementation of a Digital Accounting System to Increase the Efficiency of Financial Reports in MSMEs in Gowa Regency, Indonesia

Ujianti Tawakkal, S. Sudirman, S. Supiati

612 - 626

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Fair Value and Audit Fees: The Moderating Effect of Auditor Industry Specialization in IDX-Listed Financial Firms

Aulia Rahmawati, Fahri Ali Ahzar, Marita Kusuma Wardhani, Frank Aligarh

627 - 635

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Audit Quality and its Effect on the Financial Performance of the Firm: A Case Study of Pakistan

Muhammad Naveed Javed; Ashfaq Ahmad; Asad Iqbal, Waseem Qadri

636 - 646

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Do ESG Score and Cash Holding Drive Firm Value? Insights from Institutional Ownership in Indonesia

Reza Virly Alfriansyach, Regina Jansen Arsjah

647 - 660

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Examining the Role of Gender Diversity, Foreign Ownership, and Slack Resources in Driving CSR Disclosure

Evidence from Indonesia's Energy Sector

Shiva Karlina Dewi, Syamsul Hilal, Weny Rosilawati

661 - 687

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The Effect of Good Corporate Governance Structure, Company Size, and Profitability on Audit Delay in Manufacturing Companies

Empirical Study from the F&B Sub-Sector on IDX

Ai Hopipah Parawangsa, Syakieb Arsalan

688 - 700

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The Influence of the Halal Lifestyle on Muslim Investor Decisions in Indonesia's Islamic Stock Market

Nurina Saffanah, Rezky Ratnasari Taufan, Achdian Anggreny B Anggreny B, Elda Fira, Widya Reskyawati Aminuddin

701 - 709

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Exploring the Impact of Auditor Burnout on Job Performance

The Roles of Depersonalisation and Reduced Personal Accomplishment in Jayapura, Papua

Putri Ratnasari, Elia Madatu Tandililing, Ulfah Rizky Muslimin

710 - 723

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Financial Distress: The Impact of the US-China Trade War on German Automotive Companies

Nina Titirai Tambung, Fitria Husnatarina, Muhammad Ichsan Diarsyad, Theresia Mentari

724 - 738

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Regulatory Compliance and Internal Control as Determinants of SME Financial Performance in Dubai

Implications for the Middle East

Siti Khodijah, Rachmat Agus Santoso

739 - 749

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Strengthening Audit Quality through Ethics and Skepticism

Evidence from Internal Auditors in Timor-Leste

Dewi Diah Fakhriyyah, M. Cholid Mawardi, Lidia Tilman Dos Santos

750 -760

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The Effect of Poverty Rate, Gross Regional Domestic Product, Provincial Minimum Wage, and Unemployment Rate on the Human Development Index in 34 Provinces of Indonesia (2015–2024)

Putu Apriliani Prabawati, Akhmad Jufri

761 - 771

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The Influence of Green Accounting and Environmental Performance on Firm Value from the Perspective of Maqashid Shariah

A Study of Companies Listed in the Jakarta Islamic Index from 2021 to 2024

Linda Nurlita, Rosydalina Putri, Taufiqur Rahman

772 - 782

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Financial Performance and Operating Cash Flow as Determinants of Financial Distress

Muhammad Rifki Abdul Ghoni, Rediyanto Putra

783 - 797

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Analysis of the Altman Z-Score Model in Predicting Financial Distress and Impact on the Value of the Firm

Zakiyatul Istifadia Istifadia, P. Pujiono

798 - 811

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The Influence of Audit Fees and Auditor Assessment on Financial Decision Making in Banking Companies at the Indonesian Stock Exchange (2020-2024)

Nurul Habibah, Any Eliza, Rosydalina Putri

812 - 827

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Transformation of Accounting Information Systems: An Analysis of the Impact of Digitalization on the Financial Performance of Small and Medium-Sized Enterprises in Indonesia

Andi Riska Andreani, M. Mediaty, Sri Sundari

828 - 839

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Financial Soundness Analysis of Indonesian Regional Development Banks

A Comparative Case Study Based on the RGEC Framework

Vicka Pramudya Putra, Chairilisa Azzahra

840 - 854

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The Ability of Company Performance and Accrual Components to Predict Future Cash Flows

Diah Saraswati, Agustin Ekadjaja

855 - 864

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The Effect of Profitability, Liquidity, and Leverage on Financial Distress in Property and Real Estate Companies Listed on the IDX

Adania Azzahra, Agustin Ekadjaja

865 - 874

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The Relationship Between the Beneish M-Score and the Altman Z-Score

Evidence from Energy Sector Companies in Indonesia

Agung Rachmad Prasetyo, Linda Santioso

875 - 890

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Financial Reporting Timeliness, Information Quality, and Firm Performance

Examining the Mediating Role of Reporting Effectiveness

Rahel Junita

891 - 903

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