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• ESG, ASSET QUALITY, AND FINANCIAL PERFORMANCE: EVIDENCE FROM THE INDONESIAN MANUFACTURING SECTOR

  Maria Natalia , Yuliana Gunawan , Imelda Yunita

  17 - 24

  2026-02-21

  Statistics: 398

• MONEY SUPPLY AND FINANCIAL PERFORMANCE OF DEPOSIT TAKING SACCOS IN KENYA

  David Irungu Thugu , Gordon Opuodho

  976 - 991

  2026-06-03

  Statistics: 412

• EQUITY COSTS AND FINANCIAL PERFORMANCE OF LICENSED DEPOSIT TAKING CREDIT CO-OPERATIVE SOCIETIES IN KENYA

  Kenneth Mwangi Muriuki , Agnes Njeru , Anthony Gitonga Kirimi

  1116 - 1127

  2025-08-03

  Statistics: 394

• THE EFFECT OF SERVICE QUALITY ON FINANCIAL PERFORMANCE: THE MODERATING ROLE OF SCHOOL TRANSPARENCY

  Fitriah Ningsih Al Hamzah , Selfiani Selfiani

  1639 - 1656

  2026-08-26

  Statistics: 320

• TRANSPARENCY AND FINANCIAL PERFORMANCE IN VILLAGE GOVERNANCE: A RATIO-BASED EVALUATION APPROACH

  Hikmahwati , Mursidah , Rizky Amelia

  2069 - 2084

  2025-12-25

  Statistics: 440

• THE ROLE OF GOOD FINANCIAL RECORDS ON THE PROGRESS OF BANDAR LAMPUNG STREET VENDOR BUSINESS

  Abram Radiva Suroso , Ardansyah

  1286-1297

  2024-08-27

  Statistics: 605

• CAN AUDIT COMMITTEE MODERATE FRAUD HEXAGON MODELS IN DETECT FRAUDULENT FINANCIAL REPORTS: AN EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE SECTOR COMPANIES IN INDONESIA

  Mohamad Zulman Hakim , Imam Hidayat , Januar Eky Pambudi , Aura Putri Rahmawati , Hesti Febriatul Lubnaningtyas , Eldi Efriadi

  1205-1222

  2024-08-27

  Statistics: 766

• GREEN ACCOUNTING AND GREEN BUSINESS PROCESS MANAGEMENT FOR SUSTAINABLE PERFORMANCE: EVIDENCE FROM COFFEE AGRIBUSINESS INDONESIA

  Deva Djohan , Duffin , Ribka Sari Butar-Butar , Nasib , M. Chandra Wibowo

  1793 - 1814

  2026-08-29

  Statistics: 277

• EVALUATION OF PT HM SAMPOERNA TBK'S FINANCIAL HEALTH THROUGH FINANCIAL RATIO ANALYSIS: IMPLICATIONS FOR INVESTORS (2022 – 2023)

  Ersi Elisabet , Giska Ariya Sanggita , Yuliana Sabilla Widya Iswara , Sri Hermuningsih

  191 - 201

  2025-02-23

  Statistics: 806

• DO PROFITABILITY, LIQUIDITY, LEVERAGE, AND SALES GROWTH PREDICT FINANCIAL DISTRESS? EVIDENCE FROM CONSUMER GOODS FIRMS IN INDONESIA

  Daud Sofyan Rachman , Tituk Diah Widajantie

  1032 - 1045

  2026-06-19

  Statistics: 438

• THE IMPACT OF BUSINESS PROCESS MODELING AND NOTATION (BPMN) ON ACCOUNTING INFORMATION SYSTEM DESIGN: A CASE STUDY OF AN INDONESIAN VILLAGE-OWNED ENTERPRISE

  Nabilla Lailatuz Zaidah , Nur Indah Riwajanti , Nurafni Eltivia

  1756 - 1773

  2025-10-15

  Statistics: 582

• CEO DUALITY, AUDIT TENURE, FIRM COMPLEXITY, AND FINANCIAL REPORTING INTEGRITY: THE MODERATING EFFECT OF FIRM RISK

  Chantika Nurfitriani , Imas Kismanah

  541 - 551

  2026-04-30

  Statistics: 355

• FACTORS INFLUENCING GOING-CONCERN AUDIT OPINIONS AND THEIR CONSEQUENCES: EVIDENCE FROM INDONESIAN LISTED FINANCIAL FIRMS

  Afilia Damayanti , Munawar Muchlis , Roza Mulyadi

  1593 - 1605

  2025-10-06

  Statistics: 397

• CAN AUDIT QUALITY MODERATE THE FRAUD HEXAGON ON FINANCIAL REPORT FRAUD IN CONSUMER CYCLICALS SECTOR?

  Mohamad Zulman Hakim , Dewi Rachmania , Galang Reza Firdaus Budiutomo , Yola Dyfa Meisari , Helen Retno Wulandari , Thorik Satria Ilmi

  832-844

  2024-06-22

  Statistics: 721

• THE EFFECT OF GREEN ACCOUNTING, THIN CAPITALIZATION, AND SUSTAINABILITY REPORTING ON FINANCIAL STATEMENT TRANSPARENCY WITH PROFITABILITY AS A MODERATING VARIABLE

  Chaerul Anam , Eko Sudarmanto

  723 - 736

  2026-04-30

  Statistics: 536

• FINANCIAL DECISION‑MAKING PRACTICES AND BUSINESS GROWTH OF SMALL AND MEDIUM ENTERPRISES IN NORTH‑WEST NIGERIA: AN EMPIRICAL VALIDATION

  Abdulsalam Dauda , Bamidele Vincent Olawale

  468 - 480

  2026-04-30

  Statistics: 506

• THE EFFECT OF AGENCY ACCOUNTING SYSTEM AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL STATEMENTS

  Bunga Roy Apriliya , JMV. Mulyadi , Suyanto

  851-865

  2023-12-14

  Statistics: 383

• OPERATING LEVERAGE AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN KENYA

  Obonyo Awuor Esther , Gordon Opuodho , Linus Isaac Ochieng

  817 - 832

  2026-05-10

  Statistics: 329

• EXPLORING THE IMPACT CEO DUALITY, FIRM SIZE, AND BOARD SIZE ON CAPITAL STRUCTURE BASED ON THE KNOWLEDGE MANAGEMENT DURING THE COVID-19 PANDEMIC

  Tariq Tawfeeq Yousif Alabdullah , Zahraa Khaled Mohamed

  266-280

  2023-08-09

  Statistics: 2316

• THE EFFECT OF FRAUD HEXAGON ON FRAUDULENT FINANCIAL STATEMENTS: EMPIRICAL STUDY OF NON-CYCLICALS COMPANIES IN INDONESIA

  Mohamad Zulman Hakim , Tariq Tawfeeq Yousif Alabdullah , Mochammad Farid Fadillah , Aisyah Sholikhati , Siti Nurhaliza , Ika Wulandini

  803-820

  2023-12-19

  Statistics: 849

• ANALYSIS OF COMPLIANCE IN PREPARATION OF BLUD FINANCIAL REPORTS TOWARDS PERMENDAGRI NO. 79 OF 2018 CASE STUDY OF S. PARMAN PUBLIC HEALTH CENTER BANJARMASIN

  Hikmahwati , Rizky Amelia , Tino Kemal Fattah , Julkawait

  1195 - 1208

  2025-08-15

  Statistics: 377

• THE EFFECT OF HEXAGON FRAUD ON FINANCIAL STATEMENT FRAUD (STUDY OF BASIC MATERIAL SECTOR COMPANIES IN 2020-2022)

  Mohamad Zulman Hakim , Hesti Erviani Zulaecha , Eko Sudarmanto , Liyusabyte Ali , Deniza Mukti , Khoirunnisa Siregar

  40-50

  2024-02-09

  Statistics: 959

• THE EFFECT OF HEXAGON MODEL FRAUD ON FINANCIAL REPORT FRAUD (EMPIRICAL STUDY ON INDUSTRIAL SECTOR COMPANIES LISTED ON THE IDX IN 2020-2022)

  Hani Rahmawati , Reka Ayu Rahmawati , Ahmad Raihansyah

  1832-1842

  2024-10-31

  Statistics: 461

• ANALYSIS OF THE IMPLEMENTATION OF NON-PROFIT FINANCIAL REPORTING BASED ON ISAK 35

  Nurazizah , Haliah

  718 - 723

  2025-06-11

  Statistics: 395

• UNVEILING THE DRIVERS OF TAX AGGRESSIVENESS: THE ROLES OF FINANCIAL DISTRESS, CORPORATE SOCIAL RESPONSIBILITY, AND FIRM SIZE

  Ananta Salsabilla Islamia , Sofie Yunida Putri

  1539 - 1555

  2026-06-30

  Statistics: 268