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• THE ROLE OF ISO 31000 RISK MANAGEMENT IN MODERATING THE INFLUENCE OF THE MANAGEMENT CONTROL SYSTEM AND LEADERSHIP STYLE ON FINANCIAL PERFORMANCE AT PT. ANGKASA PURA I AND II (PERSERO) PERIOD 2020 – 2023

  Yudhistira Saputra , Agus Ismaya Hasanudin

  840 - 853

  2025-06-23

  Statistics: 306

• THE INFLUENCE OF EARNINGS MANAGEMENT ON CORPORATE RISK WITH ESG AS A MODERATION VARIABLE

  Jesicha Hilery Br Ginting , Amrie Firmansyah

  1344 - 1362

  2026-06-30

  Statistics: 154

• INTEREST RATE RISK AND THE FINANCIAL PERFORMANCE OF LISTED COMMERCIAL BANKS IN KENYA

  Mutinda Prisca Nthenya , Gordon Opuodho , Linus Isaac Ochieng

  606 - 622

  2026-04-30

  Statistics: 149

• 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

• MANAGERIAL OWNERSHIP MODERATES MATERIAL FLOW COST ACCOUNTING AND RISK MANAGEMENT WITH FINANCIAL PERFORMANCE

  Ika Susanti , Nofryanti , Holiawati

  1434 - 1445

  2025-08-28

  Statistics: 439

• THE INTERPLAY OF ESG, ENTERPRISE RISK MANAGEMENT AND CORPORATE REPUTATION IN ENHANCING FIRM VALUE: A SYSTEMATIC LITERATURE REVIEW

  Disya Yuke Farhana , Sri Rahayu , Wirmie Eka Putra

  2207 - 2218

  2025-12-26

  Statistics: 327

• BUSINESS RISK MODERATES GREEN ACCOUNTING AND INDEPENDENT BOARD OF COMMISSIONERS WITH FINANCIAL PERFORMANCE

  Arum Wulandari , Holiawati , Nofryanti

  1829 -1840

  2025-10-19

  Statistics: 456

• EARNINGS MANAGEMENT THROUGH THE LENS OF DEFERRED TAX AND TAX PLANNING: AN EMPIRICAL STUDY

  Agustine Dwianika , Sendi Tri Andika , Selvia Ely Zanna

  795 - 802

  2025-06-22

  Statistics: 341

• THE EFFECT OF FINANCIAL DISTRESS, BOOK TAX DIFFERENCE AND GROWTH OPPORTUNITY ON ACCOUNTING PRUDENCE WITH LITIGATION RISK AS A MODERATOR

  Putri Puspa Safitri , Hesty Erviani Zulaecha

  937 - 946

  2026-05-11

  Statistics: 76

• STOCK PRICE DETERMINANTS IN THE INDONESIAN CAPITAL MARKET: INFLATION, EXCHANGE RATES, DIVIDEND POLICY, AND THE MODERATING ROLE OF COMPANY SIZE

  Ananda Egi Aulia Aziza , Sahroni , Zulfitra

  1178 - 1196

  2026-06-28

  Statistics: 49

• AN ANALYSIS OF THE IMPACT OF AI ON LEADERSHIP MANAGEMENT AND DECISION-MAKING PROCESSES

  Irfan Maulana , Harlis Setiyowati

  2085 - 2094

  2025-12-25

  Statistics: 433

• 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

• BUSINESS DEVELOPMENT STRATEGY TO IMPROVE COMPETITIVENESS IN ANTI-AGING CLINIC USING SWOT APPROACH ANALYSIS AND BUSINESS MODEL CANVAS (BMC) APPROACH

  Hani Surjati , Maya Malinda , Benny Budiawan Tjandrasa

  1154-1167

  2024-08-27

  Statistics: 546

• 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

• THE EFFECT OF BUSINESS STRATEGY, COMPANY SIZE, AND SALES GROWTH ON FINANCIAL DISTRESS

  Siti Hailatul Fikriyah , Rahma Wiyanti

  992 - 1004

  2026-06-14

  Statistics: 109

• BANK-SPECIFIC AND MACROECONOMIC DETERMINANTS OF NON-PERFORMING LOANS (NPLS) IN GHANA: THE CASE OF LISTED BANKS ON THE GHANA STOCK EXCHANGE

  Daniel Amoah , Doris Boakye , Desmond Ofori , Adwoa Agyeiwaah Ampomah-Britwum

  1476 - 1486

  2025-08-31

  Statistics: 421

• 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

• IMPLEMENTATION CHALLENGES AND IMPACTS OF IFRS S1 AND IFRS S2 ON SUSTAINABILITY REPORTING QUALITY: A SYSTEMATIC REVIEW OF THE MINING INDUSTRY (2022-2024)

  Gilang Surya Pratama , Kornelia Serafina , Inviolata Dua Sareng , Yanuar Ramadhan

  36 - 50

  2025-02-08

  Statistics: 2145

• 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: 218

• ANALYSIS OF THE DETERMINANTS OF ENTREPRENEURIAL INTENTION OF ACCOUNTING STUDENTS USING THE THEORY OF PLANNED BEHAVIOR APPROACH

  Rizki Ramadhan , Lilik Purwanti , Diwayana Putri Nasution , Alya Putri

  2144 - 2155

  2025-12-25

  Statistics: 1594