Vol. 10 No. 1 (2026): June

Articles

• Financial Reporting Excellence: Synergy of Good Governance, Human Resources, and Utilization of Information Technology

  Egi Gumala Sari, Jihan Maharani, Hamdan

  1-19

  • PDF

• The Influence of Human Resource Quality, Budget Planning, and Regulation on Budget Absorption with Internal Control System as a Moderating Variable

  Fadhila Aurelia, Endah Susilowati

  20-33

  • PDF

• The Effect of Corporate Sustainability Performance on Financial Performance: Business Risk as Moderating Variable

  Dea Tiara Monalisa Butar-Butar, Vivian, Mariska Ramadana

  34-52

  • PDF

• Digital Financial Literacy Moderates The Effect Of Financial Capability and Behavior on Financial Well-Being

  Raihan Ramadhan Adriansya Putra, Endah Susilowati

  53-68

  • PDF

• The Effect of Fraud Hexagon on Academic Fraud with Patriotism Attitude as a Moderating Variable

  Ferdy Septiansyah Wardhana, Gideon Setyo Budiwitjaksono

  69-85

  • PDF

• Carbon Emission Disclosure and the Allocation of Value added: Employee, Shareholder, Tax, and Creditor Views

  Ivone, Wini, Santi Yopie

  86-108

  • PDF

• Independent Commissioners and Tax Avoidance: The Role of Sustainability

  Kennardi Tanujaya, Felicia, Robby Krisyadi

  109-128

  • PDF

• The Impact of ESG on Debt to Financial with TATO as Mediating

  Dea Tiara Monalisa Butar-Butar, Penni Natalia, Mariska Ramadana

  129-147

  • PDF

• The Effect Of Sales Growth, Profitability And Tax Planning On The Value Of The Company

  Vianty Adella Santo, I Gusti Agung Musa Budidarma, Melody Natashia Sandiputri

  148-158

  • PDF

•  Factors Affecting the Socio-Economic Conditions of Bugis Migrant Oil Palm Workers in Kembang Janggut

  Ismail, Jiuhardi, Rahcmad Budi Suharto

  159-179

  • PDF

• The Effect of Profitability, Leverage, Firm Size and Sales Growth on Tax Management

  Melia Ivana, Vianty Adella Santo

  180-192

  • PDF