Vol. 5 No. 1 (2026)

View Vol. 5 No. 1 (2026)
Published: 2026-04-30

Articles

  • THE EFFECT OF TAX AVOIDANCE ON FIRM VALUE WITH CORPORATE RISK AS AN INTERVENING VARIABLE

    Dewi Kusuma Wardani, Universitas Sarjanawiyata Tamansiswa, Indonesia
    Arisya Yaya Dwi Lestari, Universitas Sarjanawiyata Tamansiswa, Indonesia
    1-17
    DOI: https://doi.org/10.36563/xw97cd63
    Abstract views: 432 , pdf downloads: 354

  • THE IMPACT OF GREEN INTELLECTUAL CAPITAL ON SUSTAINED COMPETITIVE ADVANTAGE AND BUSINESS PERFORMANCE OF MSMES IN SOUTH KALIMANTAN

    Nadya Novianty, Universitas Sari Mulia, Indonesia
    Yusri, Universitas Sari Mulia, Indonesia
    18-34
    DOI: https://doi.org/10.36563/1me9a119
    Abstract views: 192 , pdf downloads: 165

  • THE ROLE OF BMT BINA UMMAH IN ACHIEVING SUSTAINABLE DEVELOPMENT GOALS

    Gea Desvi Ananda, Department of Economics, Faculty of Economics and Business, Universitas Ahmad Dahlan, Indonesia, Indonesia
    Sartini Wardiwiyono, Department of Economics, Faculty of Economics and Business, Universitas Ahmad Dahlan, Indonesia, Indonesia
    35-60
    DOI: https://doi.org/10.36563/0hdy3390
    Abstract views: 189 , pdf downloads: 153

  • IMPLEMENTATION OF SAK EMKM IN FINANCIAL TRANSACTION RECORDING AND COST MANAGEMENT PRACTICES OF AUTOMOTITVE SERVICE MSMEs: A CASE STUDY OF IJUN JOK MOBIL

    Alya Sahbrina, Universitas Islam Negeri Sumatera Utara, Indonesia
    Hendra Harmain, Universitas Islam Negeri Sumatera Utara, Indonesia
    Yenni Samri Juliati Nasution, Universitas Islam Negeri Sumatera Utara, Indonesia
    61-85
    DOI: https://doi.org/10.36563/yktcd282
    Abstract views: 184 , pdf downloads: 127

  • THE INFLUENCE OF TAX KNOWLEDGE, TAXPAYER AWARENESS, AND TAX SANCTIONS ON TAXPAYER COMPLIANCE: THE MODERATING ROLE OF SERVICE QUALITY AT KPP PRATAMA NGAWI

    Erwin Nur Kurotin, Master of Accounting Program, Faculty of Economics, STIESIA Surabaya, Indonesia, Indonesia
    Ikhsan Budi Riharjo, Faculty of Economics, STIESIA Surabaya, Indonesia, Indonesia
    86-104
    DOI: https://doi.org/10.36563/ccsm9110
    Abstract views: 98 , pdf downloads: 104

  • THE EFFECT OF FINANCIAL DISTRESS AND TRANSFER PRICING ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE

    Yuni Isnaini, Master of Accounting Program, Faculty of Economics, STIESIA Surabaya, Indonesia
    Ikhsan Budi Riharjo, Master of Accounting Program, Faculty of Economics, STIESIA Surabaya, Indonesia
    105-124
    DOI: https://doi.org/10.36563/xag1kt56
    Abstract views: 223 , pdf downloads: 150

  • ANALYSIS OF THE IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING FROM A SHARIA PERSPECTIVE TO SUPPORT THE SUSTAINABLE DEVELOPMENT GOALS IN ECOTOURISM SUSTAINABILITY

    Nessa Anggi Sahputri, Universitas Islam Negeri Sumatera Utara, Indonesia
    Annio Indah Lestari Nasution, Universitas Islam Negeri Sumatera Utara, Indonesia
    Yenni Samri Juliati, Universitas Islam Negeri Sumatera Utara, Indonesia
    125-151
    DOI: https://doi.org/10.36563/16x61d67
    Abstract views: 119 , pdf downloads: 120

  • DOES ESG PERFORMANCE REDUCE FINANCIAL DISTRESS? THE MEDIATING ROLE OF FIRM VALUE

    Muhammad Pondrinal, Universitas Putra Indonesia Yptk Padang, Indonesia
    Rahmat Wahyudi, Universitas Putra Indonesia Yptk Padang, Indonesia
    Dodi Suryadi, Universitas Putra Indonesia Yptk Padang, Indonesia
    Yosi Puspita Sari, Universitas Putra Indonesia Yptk Padang, Indonesia
    152-172
    DOI: https://doi.org/10.36563/jxnr4038
    Abstract views: 379 , pdf downloads: 156

  • INVESTMENT AND GEN Z: A PHENOMENOLOGICAL APPROACH

    Eliza Noviriani, Politeknik Negeri Sambas, Indonesia
    Lailatul Mukaromah, Politeknik Negeri Sambas, Indonesia
    Ee Zurmansyah, Politeknik Negeri Sambas, Indonesia
    173-191
    DOI: https://doi.org/10.36563/ghkncc10
    Abstract views: 156 , pdf downloads: 106

  • EVOLUTION AND OPTIMIZATION OF ACTIVITY-BASED COSTING FOR STRATEGIC COST MANAGEMENT: A SYSTEMATIC LITERATURE REVIEW

    Dhimas Haricahyo, Universitas Widyatama, Indonesia
    Andry Arifian Rachman, Universitas Widyatama, Indonesia
    192-218
    DOI: https://doi.org/10.36563/9vz1dy34
    Abstract views: 317 , pdf downloads: 160