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• FROM DEFERRED TAXES TO EARNINGS STABILITY: THE MODERATING IMPACT OF TAX PLANNING ON CORPORATE FINANCIAL PRACTICES

  Agus Fuadi , Yusnia Devarianti , Dian Sulistyorini Wulandari

  868 - 876

  2025-06-29

  Statistics: 229

• DOES FINTECH LENDING DRIVE MSME GROWTH? EVIDENCE FROM BANKING MEDIATION

  Jesslyn Anggara , Rafida Khairani , Nasib

  701 - 710

  2026-04-30

  Statistics: 106

• DETERMINANTS OF CORPORATE SUSTAINABILITY DISCLOSURE: EVIDENCE FROM ESG BOARD

  Linda Ayu Wulandari , Hendro Paulus , Nita Erviana , Deden Tarmidi , Diah Iskandar

  358 - 377

  2026-02-28

  Statistics: 164

• STRATEGY INCREASES SHARE PRICES IN TECHNOLOGY SECTOR COMPANIES

  Evina Wijaya , Khairudin

  277-292

  2024-02-27

  Statistics: 233

• EXAMINING GREEN ACCOUNTING PRACTICES BASED ON SPIRITUALITY AND LOCAL WISDOM: AN ETHNOMETHODOLOGICAL STUDY

  Luh Gede Arieska Dianthy , Endang Ruhiyat , Nofryanti

  2209 - 2221

  2024-12-27

  Statistics: 525

• DIGITAL TRANSFORMATION OF WEB-BASED ACCOUNTING INFORMATION SYSTEMS FOR THE REVENUE CYCLE IN MULTIPURPOSE COOPERATIVES

  Merry Hanif Rahma , Anik Kusmintarti , Kurnia Ekasari

  1267 - 1284

  2026-06-30

  Statistics: 86

• 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: 562

• SHORT-TERM DEBT, PROFITABILITY AND STOCK MARKET VOLATILITY AT THE NAIROBI SECURITIES EXCHANGE, KENYA

  Vivyanne Omira , Isaac Linus Ochieng , Gordon Opuodho

  1919 - 1931

  2025-10-20

  Statistics: 316

• THE INFLUENCE OF LEVERAGE, PROFITABILITY, SOLVENCY, COMPANY SIZE, ON STOCK PRICES IN FOOD AND BEVERAGE INDUSTRY COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE (BEI) IN 2018-2022

  Siti Aisyah Nasution , Pryani Florentina Br Ginting , Berta Novia Patrisia Saragih , Monalisa Br Tumeang , Dwi Saraswati

  140-151

  2024-02-20

  Statistics: 649

• CREDIT RISK COMPLIANCE LEVELS AND TECHNICAL EFFICIENCY OF COMMERCIAL BANKS IN KENYA: A DATA ENVELOPMENT ANALYSIS (DEA) MODEL APPROACH

  Stephen Kisuli , Tabitha Nasieku , Gordon Opuodho , Kimanzi Kalundu

  448 - 467

  2026-04-30

  Statistics: 270

• THE EFFECT OF RECEIVABLES TURNOVER AND CURRENT RATIO ON PROFITABILITY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2021-2023

  Yunita Delfin Sihombing , Kristi Endah Ndilosa Ginting , Mella Yunita

  736 - 746

  2025-06-16

  Statistics: 243

• COMPARATIVE ANALYSIS OF COMPETITIVE STRATEGIES WITH BCG MATRIX APPROACH AT REGIONAL DEVELOPMENT BANKS

  Satria Tirtayasa , Lailan Safina Hasibuan , Afif

  128-139

  2023-06-27

  Statistics: 3306

• 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: 228

• PROFITABILITY MEDIATES THE INFLUENCE OF LEVERAGE, LIQUIDITY AND COMPANY SIZE ON TAX AGGRESSIVENESS

  Silvi Fadillah , Lady Andriani , Lady Andriani , Mohamad Zulman Hakim , Dewi Rachmania , Samino Hendrianto

  1893 - 1903

  2025-10-19

  Statistics: 272

• IMPLEMENTATION OF BALANCED SCORECARD AT PT. MB

  Randi Lukmanto , Dwi Bakti Iriantini , Indahwati

  451-463

  2024-04-09

  Statistics: 250

• CORPORATE GOVERNANCE MECHANISMS AND FINANCIAL REPORTING QUALITY: THE ROLE OF AUDIT COMMITTEE MEETINGS AND INSTITUTIONAL OWNERSHIP IN INDONESIAN BANKS

  Sari Lestari , Ferdiansyah Ritonga

  1077 - 1095

  2026-06-20

  Statistics: 91

• IMPACTS OF POLITICAL INSTABILITY ON BANK PERFORMANCE: (EVIDENCE FROM ETHIOPIAN BANKING SECTOR)

  Alemu Ademe

  485-499

  2023-10-06

  Statistics: 1207

• ACCOUNTING RISKS AND THEIR IMPACT ON BUSINESS SUSTAINABILITY AMID GEOPOLITICAL UNCERTAINTY IN THE MIDDLE EAST: AN ANALYTICAL CONCEPTUAL STUDY

  Hamza N. Aljumaili , Eko Sudarmanto , Hikmahwati , Hesty Erviani Zulaecha

  2122 - 2131

  2025-12-25

  Statistics: 257

• ANALYSIS OF PHARMING IN CYBER CRIME AND ITS IMPACT ON CUSTOMER TRUST (CASE STUDY ON BANK BRI CUSTOMERS BANDAR LAMPUNG REGIONAL OFFICE)

  Ranny Caroline , Tina Miniawati Virgawenda Barusman

  259 - 270

  2025-02-28

  Statistics: 351

• THE INFLUENCE OF JOB CHARACTERISTICS AND JOB PLACEMENT ON PERFORMANCE FINANCE OFFICER AT THE HIGHWAY AND CONSTRUCTION AGENCY LAMPUNG PROVINCE

  Dina Sabila , Iskandar Ali Alam

  1329-1339

  2024-08-27

  Statistics: 263

• DIAGNOSING POVERTY ERADICATION THROUGH LITERACY: ANALYSIS FROM NATIONAL SOCIOECONOMIC SURVEY NORTH SUMATERA PROVINCE

  Budi Rusdianto , Nuri Rahayu , Timoria Sitorus , Rusiadi , Suhendi

  1318-1328

  2024-08-27

  Statistics: 215

• LIQUIDITY, PROFITABILITY, AND SOLVENCY: COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE

  Tri Purwanti , Sry Wahyuni Hasan , M.U. Falah , Sri Hermuningsih

  198-214

  2024-02-23

  Statistics: 812

• ASSESSING VALUATION MODEL FORECASTING ACCURACY IN HEALTHCARE: A SIMULATED COMPARISON OF CAPM AND DDM

  Wil Martens

  1547 - 1558

  2025-09-29

  Statistics: 275

• THE PROFIT PREDICTION PUZZLE: HOW GROSS, OPERATING, AND NET PROFIT INFLUENCE FUTURE CASH FLOWS WITH A DEPRECIATION AND AMORTIZATION TWIST

  Vista Yulianti , Sindik Widati , Dian Sulistyorini Wulandari

  638 - 651

  2025-04-30

  Statistics: 236

• OPTIMIZING PROFITABILITY: A DEEP DIVE INTO CASH AND RECEIVABLE TURNOVER WITH WORKING CAPITAL TURNOVER AS THE MODERATOR

  Neng Asiah , Dian Sulistyorini Wulandari , Sabbarudin

  1033 - 1044

  2025-06-29

  Statistics: 311