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• BOARD OF COMMISSIONERS’ MODERATING EFFECT ON RISK AND INTELLECTUAL CAPITAL DISCLOSURES TOWARD FIRM VALUE: EMPIRICAL EVIDENCE FROM INDONESIA’S FINANCIAL SECTOR

  Dedi Ardianto , Holiawati , Nofryanti

  1166 - 1183

  2025-08-11

  Statistics: 902

• THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK-EMKM) IN THE PROCESS OF MAKING REPORTS FINANCE FOR MICRO, SMALL, AND MEDIUM ENTERPRISES (CASE STUDY IN MSMES ABADI CELL SRIBAWONO)

  Sandy Gunawan , Afrizal Nilwan

  179 - 190

  2025-02-23

  Statistics: 472

• MARKET REACTION MODERATE MEDIA EXPOSURE AND PUBLIC OWNERSHIP TO SUSTAINABILITY REPORTS

  Arini Nurul Pujiani , Iin Rosini , Nofryanti

  1727-1743

  2024-10-31

  Statistics: 862

• ANALYSIS OF THE EFFECT OF DIVERSIFICATION AND INTELLECTUAL CAPITAL ON CORPORATE FINANCIAL PERFORMANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATOR

  Mohamad Ghofur , Nofryanti , Iin Rosini

  2047 - 2055

  2024-12-18

  Statistics: 677

• EFFECT OF PROFITABILITY, LEVERAGE AND LIQUIDITY AGAINST FINANCIAL DISTRESS (CASE STUDY OF FOOD SUBSECTOR MANUFACTURING COMPANY AND BEVERAGE LISTED ON IDX FOR THE 2018-2022 PERIOD)

  Marcell Gilbert Immanuel , Afrizal Nilwan , Haninun

  487-498

  2024-04-19

  Statistics: 1006

• INFLUENCE OF BUSINESS GROUPS, TAX PLANNING AND GOOD CORPORATE GOVERNANCE ON EARNING MANAGEMENT IS MODERATE BY OWNERSHIP OF CONTROLLING SHARES IN COMPANIES MERCHANT TO THE JAKARTA ISLAMIC INDEX 70

  Marnija , Holiawati , Endang Ruhiyat

  1816-1831

  2024-10-31

  Statistics: 816

• SHARE OFFERING PERCENTAGE MODERATES THE RELATIONSHIP BETWEEN UNDERWRITER'S REPUTATION, LEVERAGE AND AUDITOR'S REPUTATION WITH UNDERPRISING

  Erly Nur Awalia , Sugiyanto , Endang Ruhiyat

  158 - 178

  2025-02-23

  Statistics: 304

• THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL CAPABILITY, DIGITAL SERVICE TAX (DST) AND LIFESTYLE ON CONSUMPTIVE BEHAVIOR IN ONLINE SHOPPING VIA THE TIKTOK SHOP PLATFORM

  Islamiah Kamil , Meiliyah Ariani , Indra Ade Irawan , Sri Anjarwati , Yolifiandri , Zulhawati

  878-889

  2024-06-24

  Statistics: 1241

• THE EFFECT OF PROFIT MANAGEMENT, WEBSITE INFORMATION DISCLOSURE AND INTERNET FINANCIAL REPORTING ON COMPANY VALUE BY MODERATION OF THE BOARD OF COMMISSIONERS

  Ridwan Fauzi Ari Hamzah , Iin Rosini

  1697-1715

  2024-10-31

  Statistics: 478

• BUSINESS PROCESS MODEL AND NOTATION (BPMN) DESIGN FOR A BARCODE SCANNER-BASED SALES INFORMATION SYSTEM AT THE COOPERATIVE OF THE ACCOUNTING DEPARTMENT, STATE POLYTECHNIC OF MALANG

  Gracesheila Florencia Tumbelaka , Aang Afandi , Kartika DS Susilowati

  905 - 914

  2025-06-29

  Statistics: 339

• SPIRITUAL ACCOUNTABILITY IN AL-QURAN DONATION MANAGEMENT: JARIAH CHARITY PROJECT COMMUNITY

  Zainal Potton , Alimuddin , Syarifuddin

  1318 - 1343

  2026-06-30

  Statistics: 105

• SUSTAINABILITY PERFORMANCE IN SMES: THE ROLE OF EMA AND RESILIENCE

  Indah Yani , Dara Alifa Fajriati Thamrin

  958 - 975

  2026-06-02

  Statistics: 387

• THE EFFECT OF COMPANY SIZE AND POLITICAL CONNECTIONS ON TAX AVOIDANCE

  Novi Hadzida , Ifan Wicaksana Siregar

  1530-1540

  2024-10-28

  Statistics: 549

• THE EFFECT OF PROFITABILITY, LEVERAGE, AND LIQUIDITY ON TAX AVOIDANCE

  Helen , Haninun

  308-321

  2024-02-28

  Statistics: 681

• CORPORATE SOCIAL RESPONSIBILITY PRACTICES IN MSMES: BUSINESS OWNERS’ PERSPECTIVES THROUGH A PHENOMENOLOGICAL APPROACH

  Muhammad , Lilik Purwanti , San Rudiyanto

  42 - 53

  2026-02-22

  Statistics: 305

• THE EFFECT OF NET INCOME, OPERATING CASH FLOW, INVESTMENT CASH FLOW, AND FUNDING CASH FLOW ON STOCK RETURNS (CASE STUDY OF ENTERPRISES REGISTERED IN THE LQ45 INDEX ON THE INDONESIA STOCK EXCHANGE 2018-2022)

  Fariza Febriana , Nunung Aini Rahmah

  1789-1801

  2024-10-31

  Statistics: 457

• ALGORITHMIC MANAGEMENT CONTROL ON FINANCIAL WELL-BEING: MODERATION OF FINANCIAL SELF-EFFICACY

  Rian Fatra Wijaya , Amrie Firmansyah

  1474 - 1493

  2026-06-30

  Statistics: 409

• TOWARD A NEW PARADIGM OF ORGANIZATIONAL STRUCTURES IN THE AGE OF ARTIFICIAL INTELLIGENCE: A COMPARATIVE THEORETICAL STUDY

  Masoud Lajevardi , Mega Arum , Yanti Susanti , Dwi Saleha , Eko Sudarmanto

  1568 - 1577

  2025-10-06

  Statistics: 746

• IMPACT OF FRAUD HEPTAGON ON FINANCIAL STATEMENT FRAUD IN MANUFACTURING COMPANIES

  Faiz Dzikrullah , Mohamad Zulman Hakim

  910 - 927

  2026-05-10

  Statistics: 663

• THE IMPACT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) ON BANKING FINANCIAL PERFORMANCE IN ASEAN

  Ervina Vania Wijaya , Lauw Tjun Tjun

  1758 - 1772

  2026-08-29

  Statistics: 364

• THE EFFECT OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON NET PROFIT MARGIN (EMPIRICAL STUDY ON COMPANIES IN THE PLASTICS AND PACKAGING SUB-SECTOR FOR THE PERIOD 2021-2023 LISTED ON THE IDX)

  Asya Desva Fitrilia , Afrizal Nilwan

  130 - 144

  2025-02-22

  Statistics: 885

• CSR DISCLOSURE AND PROFITABILITY ON TAX AVOIDANCE WITH INDEPENDENT COMMISSIONERS AS MODERATING VARIABLE: EVIDENCE FROM BANKING COMPANIES IN INDONESIA

  Cynthia Dewi , Sofie , Kanitsorn Terdpaopong

  2049 - 2065

  2026-08-31

  Statistics: 264

• THE INFLUENCE OF NIM AND NPL ON ROA AT NATIONAL PRIVATE BANKS IN INDONESIA FOR THE PERIOD 2021-2023

  Diki Abramsa Putra Ginting , Fenny Krisna Marpaung

  1128 - 1136

  2025-08-08

  Statistics: 313

• THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE: THE ROLE OF COMPETITIVE ADVANTAGE AS AN INTERVENING VARIABLE

  Muhammad Sodri Alamsyah , Windu Mulyasari

  534 - 547

  2025-04-21

  Statistics: 755

• ONLINE LEARNING FOR STUDENTS: IMPACT AND PERCEPTION

  Vinny Stephanie Hidayat , Ita Salsalina Lingga , Christian Jovi

  1905-1912

  2024-10-30

  Statistics: 535