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• 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: 533

• ANALYSIS OF THE EFFECT OF PERSONAL FINANCIAL NEED, CORPORATE GOVERNANCE, ECONOMIC INSTABILITY AND FINANCIAL TARGETS ON POTENTIAL FINANCIAL SHENANIGANS RISKS

  Trisandi Eka Putri , Inna Mustika Sani , Siti Nur Farahin Binti Baharum , Asep Kurniawan

  1340-1353

  2024-08-28

  Statistics: 427

• DIGITAL BUSINESS COMPETENCIES AND HUMAN CAPABILITIES IN THE HOSPITALITY INDUSTRY: DRIVING EMPLOYEE ADAPTABILITY AND SERVICE EXCELLENCE

  Widya Granita , Zairil

  1060 - 1076

  2026-06-20

  Statistics: 127

• LEVERAGING DIGITAL INNOVATION FOR SUSTAINABLE PROCUREMENT PERFORMANCE: A CASE STUDY OF SOUTH SUMATRA’S PROCUREMENT OFFICE

  Tatan Mayandripan , Endi Rekarti

  2158 - 2167

  2025-12-27

  Statistics: 379

• EARNINGS OPACITY ON SHARE PRICE ANNUALIZED VOLATILITY AMONG QUOTED NON-FINANCIAL COMPANIES AT NAIROBI SECURITIES EXCHANGE

  Stephen Ndirangu Maina , Tabitha Nasieku , Julius Miroga Bichanga

  747 - 757

  2025-06-21

  Statistics: 260

• NON-CYCLICAL INDUSTRIAL PERFORMANCE IN INDONESIA: THE MODERATION OF AUDIT QUALITY

  Mohamad Zulman Hakim , Daniel Rahandri , Mochammad Farid Fadillah , Siti Nurhaliza , Aisyah Sholikhati , Ika Wulandini

  666-683

  2024-04-30

  Statistics: 370

• DETERMINANTS OF FIRM VALUE IN INDONESIAN ENERGY FIRMS: THE ROLE OF ECO-EFFICIENCY, GREEN INNOVATION, CARBON EMISSION DISCLOSURE, AND GREEN ACCOUNTING

  Nur Mala , Indra Gunawan Sireigar

  897 - 909

  2026-05-11

  Statistics: 189

• ENVIRONMENTAL DISCLOSURE AND FIRM VALUE: THE MODERATING ROLE OF BOARD SIZE

  Tutik Arniati , Muslichah Muslichah , Nunung Nurastuti

  605 - 614

  2025-04-27

  Statistics: 594

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

  Arini Nurul Pujiani , Iin Rosini , Nofryanti

  1727-1743

  2024-10-31

  Statistics: 649

• ANALYSIS OF THE DIFFERENCES IN THE INFLUENCE OF FINANCING AND INFLATION ON THE PROFITABILITY OF BANK SHARIA INDONESIA (BSI) BEFORE AND AFTER THE MERGER

  Anisa Yulianti , Tenny Badina , Ahmad Fatoni

  1123-1144

  2024-08-27

  Statistics: 303

• 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: 168

• 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: 275

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

  Wil Martens

  1547 - 1558

  2025-09-29

  Statistics: 284

• THE ROLE AND CHALLENGES OF LECTURERS IN THE ERA OF INDUSTRIAL REVOLUTION 4.0 AND SOCIETY 5.0 IN DELIVERING LEARNING FOR MILLENNIAL STUDENTS AND GEN Z STUDENTS

  Zulhawati , Meiliyah Ariani

  904-919

  2023-12-17

  Statistics: 477

• 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: 272

• THE EFFECT OF DISCLOSURE OF CARBON EMISSIONS AND ECO EFFICENCY ON COMPANY VALUE

  Maharani Juniar Mulyadi Salim , Murtanto

  1600-1611

  2024-10-28

  Statistics: 382

• BOARD CHARACTERISTICS AND OPERATIONAL EFFICIENCY OF WATER AND SANITATION COMPANIES IN MOUNT KENYA REGION

  Mugambi Joyce Wanjiru , Douglas Rosana , Tumaini Mwikamba

  378 - 395

  2026-02-28

  Statistics: 423

• EARNING MANAGEMENT: THE ROLE OF COMPANY SIZE, LEVERAGE, AND GOOD CORPORATE GOVERNANCE ON GO PUBLIC BANKING

  Eni Puji Astuti , Yohanes Indrayono , Hendro Sasongko

  1045 - 1053

  2025-06-29

  Statistics: 355

• 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: 316

• DISCLOSURE OF SUSTAINABILITY REPORT LEGITIMACY THEORY PERSPECTIVE

  Filbert Kusuma Deharlie , Aminah

  647-665

  2024-04-30

  Statistics: 1964

• THE INFLUENCE OF LIQUIDITY, CAPITAL INTENTGSITY, AND SALES GROWTH ON TAX AVOIDANCE MODERATED BY FIRM SIZE

  Hanifah Nur Azizah , Ahmad Jayanih

  947 - 957

  2026-05-12

  Statistics: 131

• 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: 368

• DOES ESG PERFORMANCE INFLUENCE CORPORATE TAX AVOIDANCE? AN EMPIRICAL ANALYSIS

  Melvin Angelina , Verani Carolina

  1257 - 1265

  2025-08-20

  Statistics: 1023

• FINANCIAL DISTRESS IN INDONESIAN PROPERTY AND REAL ESTATE COMPANIES: THE INFLUENCE OF LEVERAGE, PROFITABILITY, LIQUIDITY, AND CORPORATE GOVERNANCE

  Reni Kartini , Dani Sopian

  1113 - 1129

  2026-06-20

  Statistics: 193

• GUARANTEES, FIRM SIZE AND FINANCIAL SUSTAINABILITY OF MICRO AND SMALL ENTERPRISES IN KENYA

  Paul Ng’ang’a Macharia , Tobias Olweny , Cynthia Stella Waga , Jeff Arodi

  1 - 16

  2026-02-17

  Statistics: 296