Vol 8 No 1 (2026): March 2026

Articles

• Determinants of Firm Value: The Role of Sales Growth, Capital Structure, and Liquidity

  Azmi Makarim Nur Islami, Nastiti Rizky Shiyammurti

  Abstrak : 190

  pdf (Inggris) : 172

  DOI: 10.26618/nsxrwa69

  • pdf (Inggris)

  55-69

• Determinants of Muslim Taxpayer Compliance: The Moderating Role of Religiosity and the Integration of Zakat Knowledge

  Muzayyanah Muzayyanah, Dewi Susilowati

  Abstrak : 49

  pdf (Inggris) : 50

  DOI: 10.26618/mf0xqf78

  • pdf (Inggris)

  120-133

• Smart AI-Enabled SAK EMKM for Accounting Transformation and MSME Financial Performance

  Nurul Alfiyah, Indira Nuansa Ratri, Lukman Hakim, Sari Wiji Utami

  Abstrak : 63

  pdf (Inggris) : 39

  DOI: 10.26618/q4fce014

  • pdf (Inggris)

  183-199

• Web-Based Sustainability Disclosure Practices in Malaysian Public and Private Universities: Evidence from Content Analysis Approach

  Nathasa Mazna Ramli, Agusdiwana Suarni

  Abstrak : 63

  pdf (Inggris) : 57

  DOI: 10.26618/80w4gh05

  • pdf (Inggris)

  1-17

• The Impact of Digital Transformation and Corporate Governance on Telecommunications Firm Performance in Indonesia (2021–2024)

  Sri Supadmini, Imam Subaweh

  Abstrak : 89

  pdf (Inggris) : 64

  DOI: 10.26618/b3gn4d59

  • pdf (Inggris)

  70-87

• Audit Quality Moderating Managerial Ownership and ESG Disclosure Effects on Firm Value in Non-Cyclical Consumer Firms

  Rauzhatul Husna, Islahuddin, Mulia Saputra

  Abstrak : 106

  pdf (Inggris) : 61

  DOI: 10.26618/0msdmx79

  • pdf (Inggris)

  134-248

• Environmental Performance, ESG, and Profitability: Evidence on Corporate Effective Tax Rates from Profit and Loss Firms

  Feber Sormin, Hendro Paulus, Linda Ayu Wulandari, Deden Tarmidi

  Abstrak : 120

  pdf (Inggris) : 85

  DOI: 10.26618/0ayxct72

  • pdf (Inggris)

  201-220

• Financial and Non-Financial Incentive Mechanisms in ISPO Certification: A Management Control Systems Perspective

  Antonius Grivaldi Sondakh, Lili Safrida, Diah Fitriaty, Muhammad Yasin

  Abstrak : 72

  pdf (Inggris) : 44

  DOI: 10.26618/b85nj883

  • pdf (Inggris)

  19-36

• Big Data Integration in Auditing: Technological, Institutional, and Ethical Perspectives

  Dandi Aprila, Anda Dwiharyadi

  Abstrak : 74

  pdf (Inggris) : 64

  DOI: 10.26618/3nxvcp77

  • pdf (Inggris)

  88-102

• Adoption of Digital Accounting Systems among Small and Medium Enterprises in Wetland Ecosystems

  Lili Safrida, Antonius Grivaldi Sondakh, Isnawati

  Abstrak : 69

  pdf (Inggris) : 47

  DOI: 10.26618/8x14hw30

  • pdf (Inggris)

  149-166

• Digital Safety Management Systems and Green Finance for MSMEs Financial Sustainability: Evidence from ESG-Based Risk Management

  Etty Harya Ningsi, Dina Hastalona

  Abstrak : 74

  pdf (Inggris) : 55

  DOI: 10.26618/grmhwz60

  • pdf (Inggris)

  221-249

• Managerial Ownership and Audit Committee Effects on Integrated Reporting Quality: Moderating Role of Board Gender Diversity

  Dewi Wahyuni, Nadirsyah, Nuraini A

  Abstrak : 68

  pdf (Inggris) : 66

  DOI: 10.26618/bsp43k06

  • pdf (Inggris)

  37-54

• From Accountability to Trust: Strengthening Zakat Institutions in Emerging Economies

  Noor Riefma Hidayah, Andi Mattulada, Muliati

  Abstrak : 98

  pdf (Inggris) : 61

  DOI: 10.26618/gyjnr546

  • pdf (Inggris)

  103-119

• Green Accounting Impact on Financial Performance of Indonesian Food and Beverage Firms Listed on IDX 2020–2023

  Bunga Indah Bayunitri, Rasi V. Saragih, Irene Sukma Lestari Barus, Tetty Lasniroha

  Abstrak : 101

  pdf (Inggris) : 86

  DOI: 10.26618/8dy85r72

  • pdf (Inggris)

  167-182

• Revisiting Transfer Pricing in The Digital Era: A Value-Based Approach Toward Ethical and Sustainable Tax Practices

  Hanin Febriana, Ferry Irawan

  Abstrak : 55

  pdf (Inggris) : 57

  DOI: 10.26618/0qerna35

  • pdf (Inggris)

  250-266