Section Details


Articles

 
Issue Title
 
Volume 10, Issue 4, June 2026 How ESG Disclosure Affects Firm Value: The Mediating Role of Tax Avoidance Abstract
Rela Sari, Tabah Rizki, Alya Melinda Putri, Nilam Kesuma, Rochmawati Daud, Haerani Bte Randi Hasyim
 
Volume 10, Issue 4, June 2026 Student Voices in Teacher Evaluation: The Role of Students in Assessing Student Teachers’ Soft Skills on Asistensi Mengajar Program Abstract
Sriyani Mentari, Umi Nuraini, Rizal Palil, Virut Kitnuntaviwat
 
Volume 10, Issue 4, June 2026 Do Personality Traits Predict Skepticism? Locus of Control Mediation in Public Audits Abstract
Victor Pattiasina, Khusnul Khotimah, Nur Choirul Afif, Amena Sibghatulla
 
Volume 10, Issue 4, June 2026 ESG Disclosure and Financial Performance: Does Financial Slack Matter? A DuPont Analysis Approach Abstract
Varra Nur Ramadhani, Nujmatul Laily, Rizky Firmansyah, Ika Putri Larasati
 
Volume 10, Issue 4, June 2026 Ethical Dimensions and Legal Framework in Service Systems: Rights, Obligations, and Business Practices Abstract
Syahrial Syahrial, Maya Intan Pratiwi, Samsurijal Hasan, Carlos Barreto
 
Volume 10, Issue 4, June 2026 The Influence of Green Intellectual Capital on Green Innovation Performance: The Mediating Role of Environmental Knowledge Sharing Abstract
Heri Widodo, Endra Wahyu Ningdiyah, Ruci Arizanda Rahayu, Muhammad Safdar
 
Volume 10, Issue 2, December 2025 Public Governance Canvas and The Quality of Financial Reporting: The Mediating Role of Internal Control Systems Abstract   PDF
Riana Mayasari, Rosy Armaini, Maulidia Berlianti, Khavid Normasyhuri, Muhammad Rizky
 
Volume 10, Issue 3, March 2026 Alleviating Financial Accounting Anxiety to Improve Academic Performance among Business Education Students in Colleges of Education in Nigeria Abstract   PDF
Aliyu Aishat, Fawale, Afiss Adebayo, Kudirat A. Aluko, Aliyu Olanrewaju Mustapha
 
Volume 10, Issue 3, March 2026 Governance and Firm Value: Audit Committee and Ownership as Moderators Abstract   PDF
Dede Sunaryo, Hendra Galuh Febrianto, Lena Erdawati, Amalia Indah Fitriana, Mikail Kartaloğlu
 
Volume 10, Issue 3, March 2026 A Qualitative Exploration of Auditor Trust in Artificial Intelligence Audit Systems Abstract   PDF
Lutfi Ardhani, Tariq Tawfeeq Yousif Alabdullah, Essia Ries Ahmed
 
Volume 10, Issue 3, March 2026 A Modern Curriculum: Data-Driven Decision Making and AI in Accounting Abstract   PDF
Wilfredo Moran
 
Volume 10, Issue 3, March 2026 Disposition and Critical Thinking Skills: Accounting Students Perspective Abstract   PDF
Yongky Teguh Setiaji, Ani Wilujeng Suryani, Sanny Sheilla Novia, Salsabila Putri Pamungkas, Iqbal Ainur Rizqi
 
Volume 10, Issue 3, March 2026 Determinants of Financial Statement Fraud: An Empirical Analysis Based on the Fraud Star Theory in Indonesia Abstract   PDF
Yuha Nadhirah Qintharah, Rosmawati Rosmawati, Rakhmundia Aryo
 
Volume 7, Issue 2, March 2023 How Corporate Governance Determines a Company's Financial Performance and The Likelihood of Financial Distress Abstract   PDF
Rohmah Wulansuci
 
Volume 10, Issue 2, December 2025 Does integrated reporting moderate the relationship between ownership structure and firm performance? Abstract   PDF
Dea Tiara Monalisa Butar-Butar, Siti Nurhaliza, Iskandar Itan
 
Volume 10, Issue 2, December 2025 Trading and Financial Engineering Algorithms on Stock Market Volatility: A Log-Return Model and GARCH (1, 1)-M Abstract   PDF
Resvina Situmorang, Marianus Hendrilensio Sanga
 
Volume 10, Issue 2, December 2025 Evaluation of Risk Management Implementation Using COSO ERM 2017 Framework: A Case Study at PT XYZ Abstract   PDF
Fitria Febriani, Machmudin Eka Prasetya
 
Volume 10, Issue 2, December 2025 Challenges and Opportunities: A Netnographic Study of the Perceptions of Fintech E-Wallet Users in Indonesia Abstract   PDF
Zakir Yusuf Gunibala, Satia Nur Maharani
 
Volume 10, Issue 2, December 2025 Local Government Performance Accountability: Do Internal Control, Public Monitoring, and E-government Affect? Abstract   PDF
Marcellina Widiyastuti, Y Anni Aryani, Doddy Setiawan, Jaka Winarna
 
Volume 10, Issue 2, December 2025 The Impact of ESG Performance on Green Innovation in Manufacturing Companies in East Asia (China, Japan, and South Korea) Abstract   PDF
Amalia Khoirun Nisa', Nurika Restuningdiah
 
Volume 10, Issue 1, September 2025 The Effect of Greed, Opportunity, and Need on Academic Cheating Behavior with Self-Control as a Moderating Variable Abstract   PDF
Mariatul Kiftiyah, Miranti Puspaningtyas
 
Volume 10, Issue 1, September 2025 Exploring the Acceptance of Sharia Peer-to-Peer Lending in Supporting MSME Financial Resilience and Protection from Illegal Loans Abstract   PDF
Nurul Aisah, Ilham Karin Rizkiawan, Sisca Dian Rahmawati, Aulia Galuh Ani Sekar Arum, Yunita Sari
 
Volume 10, Issue 1, September 2025 The Effect of Carbon Emissions Disclosure on Real Earnings Management with Financial Distress as a Moderating Variable Abstract   PDF
Fathan Abrar Abdalla, Nujmatul Laily, Helianti Utami, Sawitri Dwi Prastiti
 
Volume 10, Issue 1, September 2025 The Determinant of Accounting Student’s to Choose Sharia Financial Institutions in Post Pandemic Era Abstract   PDF
Mochammad Ilyas Junjunan, Rizca Nur Hidayati, Ajeng Tita Nawangsari, Dian Perwitasari
 
Volume 10, Issue 1, September 2025 Does the Relationship between Financial Performance and Corporate Sustainability Get Affected by Agency Costs? Abstract   PDF
Dea Tiara Monalisa Butar-Butar, Yenni Tanisya, Iskandar Itan
 
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