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, Arisya Yaya Dwi Lestari
    1-17
    DOI: https://doi.org/10.36563/xw97cd63

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

    Nadya Novianty, Yusri
    18-34
    DOI: https://doi.org/10.36563/1me9a119

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

    Gea Desvi Ananda, Sartini Wardiwiyono
    35-60
    DOI: https://doi.org/10.36563/0hdy3390

  • 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; Hendra Harmain, Yenni Samri Juliati Nasution
    61-85
    DOI: https://doi.org/10.36563/yktcd282

  • 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, Ikhsan Budi Riharjo
    86-104
    DOI: https://doi.org/10.36563/ccsm9110

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

    Yuni Isnaini, Ikhsan Budi Riharjo
    105-124
    DOI: https://doi.org/10.36563/xag1kt56

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

    Nessa Anggi Sahputri, Annio Indah Lestari Nasution, Yenni Samri Juliati
    125-151
    DOI: https://doi.org/10.36563/16x61d67

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

    Muhammad Pondrinal, Rahmat Wahyudi, Dodi Suryadi, Yosi Puspita Sari
    152-172
    DOI: https://doi.org/10.36563/jxnr4038

  • INVESTMENT AND GEN Z: A PHENOMENOLOGICAL APPROACH

    Eliza Noviriani, Lailatul Mukaromah, Ee Zurmansyah
    173-191
    DOI: https://doi.org/10.36563/ghkncc10

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

    Dhimas Haricahyo, Andry Arifian Rachman
    192-218
    DOI: https://doi.org/10.36563/9vz1dy34