Vol. 21 No. 1 (2026)

Articles

• 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 239 times,  downloaded 116 times PDF

• 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 549 times,  downloaded 85 times PDF

• 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 579 times,  downloaded 114 times PDF

• 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 538 times,  downloaded 61 times PDF

• 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 935 times,  downloaded 275 times PDF

• 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 655 times,  downloaded 160 times PDF

• 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 771 times,  downloaded 180 times PDF

• 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 583 times,  downloaded 407 times PDF

• 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 559 times,  downloaded 77 times PDF

• Determinants of Dysfunctional Audit Behavior Mediated by Job Stress

  Endy Dwi Mellani, Arum Prastiwi

  96-108

  •   This article have been read 649 times,  downloaded 147 times PDF

• 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 176 times,  downloaded 101 times PDF

• 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

  190-199

  •   This article have been read 149 times,  downloaded 67 times PDF

• 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 137 times,  downloaded 69 times PDF

• 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 464 times,  downloaded 307 times PDF

• 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 905 times,  downloaded 200 times PDF

• 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 527 times,  downloaded 67 times PDF

• 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 947 times,  downloaded 354 times PDF

• 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

  129-137

  •   This article have been read 676 times,  downloaded 111 times PDF

• 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 125 times,  downloaded 190 times PDF

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

  Muhammad Faisal Arif

  169-181

  •   This article have been read 607 times,  downloaded 73 times PDF