Vol 21 No 1 (2026)

Articles

• Digital Literacy, Social Media Use, and Entrepreneurial Motivation as Determinants of Entrepreneurial Decisions The Moderating Role of Government Regulation in the Indonesian Context

  Hani Putri Monalika, Lawe Anasta

  148-159

  •   This article have been read 112 times,  downloaded 38 times PDF (English)

• Determinants of Dysfunctional Audit Behavior Mediated by Job Stress

  Endy Dwi Mellani, Arum Prastiwi

  96-108

  •   This article have been read 193 times,  downloaded 54 times PDF (English)

• The Influence of Professional Ethics, Independence, and Professional Skepticism on Audit Quality at the Regional Inspectorate Office of Palopo City

  Aisyah Safitri, Sofyan Syamsuddin , Andika Rusli

  58-70

  •   This article have been read 145 times,  downloaded 66 times PDF (English)

• The Role of Moderation of PPh Final PP 55 Year 2022 PPh in Tax Compliance Relations, Financing Access, and Financing Performance of MSMEs In Indonesia

  David Luntungan, Vivy Kristinae

  190-199

  •   This article have been read 85 times,  downloaded 32 times PDF (English)

• The Influence of Micro-Financing and Educational Levels on Fishermen's Financial Management with Financial Literacy as a Moderating Variable

  Nurul Yusyawiru, Imalinda Deryane, Finalesvita Br. Nasution, Musa Hadibrata, Rizki Fadhel Dwipananda

  200-217

  •   This article have been read 74 times,  downloaded 26 times PDF (English)

• Effect of Green Accounting and Environmental Performance on Firm Value Moderated by Profitability

  Anggita Putri Salehah, Winda Ningsih, Fitri Syakinah

  26-37

  •   This article have been read 260 times,  downloaded 158 times PDF (English)

• The Financial Literacy and M-Payment Ease of Use on Impulsive Buying of Virtual Goods

  Amryna Rosyada, Insyirah Putikadea

  109-116

  •   This article have been read 351 times,  downloaded 105 times PDF (English)

• The Influence Of Capital Structure And Asset Growth On Firm Value With Managerial Ownership as A Moderator

  Muhamad Nur Rizqi, Vinola Herawaty

  218-229

  •   This article have been read 85 times,  downloaded 22 times PDF (English)

• The Effect of Green Accounting and Sustainability Report Disclosure on Firm Value in the Energy Sector

  Mei Fantika Sari, Rendra Arief Hidayat

  51-57

  •   This article have been read 337 times,  downloaded 182 times PDF (English)

• Effectiveness and Accountability of Local Budget (APBD) Financing: Evidence from Surabaya City (2020–2025)

  Ratna Puspita Sari, Rosida Dwi Oktaviana, Ujung Imrhon Athaillah, Mohamad Djasuli Djasuli

  129-137

  •   This article have been read 121 times,  downloaded 79 times PDF (English)

• The Influence of Professional Ethics, Independence, and the Accountants' Code of Ethics on Auditor Performance at the Palopo Inspectorate

  Putri Jingga Maharani, Sofyan Syamsuddin , Indah Pratiwi

  83-95

  •   This article have been read 79 times,  downloaded 68 times PDF (English)

• The Effect of Corporate Governance and Financial Performance on CSR Disclosure and Firm Value

  Muhammad Faisal Arif

  169-181

  •   This article have been read 165 times,  downloaded 29 times PDF (English)

• The Role of Ethical Belief, Accounting Literacy, and Digital Literacy in Village Financial Management

  Ahmil Fauzan Arif, sahrir, Andika Rusli

  1-12

  •   This article have been read 195 times,  downloaded 77 times PDF (English)

• Organizational Culture, Social Capital, Financial Literacy, and SME Performance in Coastal Economy Evidence from Kenjeran, Indonesia

  Rini Fatmawati, Setya Prihatiningtyas, Sri Hartati Setyowarni

  38-50

  •   This article have been read 92 times,  downloaded 46 times PDF (English)

• Analysis of SIPD-RI Implementation on Financial Report Quality with Accountability as an Intervening Variable

  Satrio Satrio, Halim Usman, Rifqa Ayu Dasila

  117-128

  •   This article have been read 126 times,  downloaded 59 times PDF (English)

• The Effect of Islamic Social Responsibility Disclosure on Company Performance in Islamic Commercial Bank

  Nadia Nadia, Sahrir Sahrir, Nispa Sari

  160-168

  •   This article have been read 108 times,  downloaded 24 times PDF (English)

• Effect of Financial Literacy and Financial Inclusion on Financial Behavior Moderated by Self-Control

  Salwa Nuraeni, Winda Ningsih, Fitri Syakinah

  13-25

  •   This article have been read 371 times,  downloaded 178 times PDF (English)

• The Effect of Sustainability Report on Firm Value: Moderation of Good Corporate Governance

  Farichatun Nisa’ Asshiyami, Insyirah Putikadea

  138-147

  •   This article have been read 193 times,  downloaded 93 times PDF (English)

• The Effect of Green Accounting, Women on Board, and Carbon Emission Disclosure on Firm Value

  Okta Viola Diya Watus Sholikhah, Insyirah Putikadea

  71-82

  •   This article have been read 303 times,  downloaded 105 times PDF (English)

• Impact of CAR and ROE on ROA in Indonesian Banking (2021–2024)

  Kariima Monica Kalishara, Gusganda Suria Manda

  182-189

  •   This article have been read 104 times,  downloaded 72 times PDF (English)