Vol. 10 No. 1 (2026): Competitive Jurnal Akuntansi dan Keuangan

Articles

• GREEN INNOVATION, RISK MANAGEMENT, CSR, AND GCiG IMPACT ON FIRM VALUE

  Mochammad Rofiq Alieffudin, Tantina Haryati

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  📊 Abstract views: 291 times|⬇ Downloads: 217 times|🔗 DOI: https://doi.org/10.31000/competitive.v10i1.15175|

• ABNORMAL CSR AND FINANCIAL PERFORMANCE: DOES SIZE MATTER?

  Jessica Frisianti Setiady, Ilyona Risty

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  📊 Abstract views: 171 times|⬇ Downloads: 103 times|🔗 DOI: https://doi.org/10.31000/competitive.v10i1.15110|

• AUDITORS’ PROFESSIONAL JUDGMENT IN EVALUATING AUDIT EVIDENCE SUFFICIENCY

  Alim Matur Rosyidah, Raden Muhammad Syah Arief Atmaja Wijaya

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  📊 Abstract views: 258 times|⬇ Downloads: 163 times|🔗 DOI: https://doi.org/10.31000/competitive.v10i1.15203|

• OPTIMIZING NON-TAX REVENUE AT CLASS III AIRPORTS: A POLICY ANALYSIS

  Husnul Muamilah, Ratna Dewi Kusumawati, Mahsun Mahsun, Tia Rahmatika

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  📊 Abstract views: 140 times|⬇ Downloads: 97 times|🔗 DOI: https://doi.org/10.31000/competitive.v10i1.15754|

• FINANCIAL LITERACY AND COPING STRATEGY CHOICES AMONG MSME IN BANYUMAS REGENCY

  Priandhita Wibawanti, Wida Purwidianti, Nawalin Nazah, Alfato Yusnar Kharismasyah

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  📊 Abstract views: 156 times|⬇ Downloads: 104 times|🔗 DOI: https://doi.org/10.31000/competitive.v10i1.15294|

• DETERMINANTS OF EMERGENCY FUND MANAGEMENT IN RURAL COMMUNITIES

  Selin Jurniasari, Thoyibatun Nisa, Era Yudistira

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  📊 Abstract views: 165 times|⬇ Downloads: 215 times|🔗 DOI: https://doi.org/10.31000/competitive.v10i1.15583|

• BANKRUPTCY ANALYSIS USING THE ALTMAN Z-SCORE MODEL IN AIRLINE COMPANIES

  Siti Alfina Nurhidayati, Siti Ridloah

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  📊 Abstract views: 178 times|⬇ Downloads: 182 times|🔗 DOI: https://doi.org/10.31000/competitive.v10i1.15111|

• CASH FLOWS, MANAGERIAL OWNERSHIPS AND LEVERAGE EFFECTS ON DIVIDEND POLICY IN INDONESIA

  Nurul Khalida Ritonga, Erny Luxy D Purba

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  📊 Abstract views: 223 times|⬇ Downloads: 142 times|🔗 DOI: https://doi.org/10.31000/competitive.v10i1.15329|

• THE STRATEGIC ROLE OF SUSTAINABILITY REPORTING IN ACHIEVING NET ZERO EMISSIONS PLATES

  Mohamad Djasuli, Ani Fitriya, Rifkotul Mu’minah, Fara Dilla, Aulia Parsa Nadhiraah

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  📊 Abstract views: 180 times|⬇ Downloads: 95 times|🔗 DOI: https://doi.org/10.31000/competitive.v10i1.15096|

• FINANCIAL PERFORMANCE DIFFERENCES BETWEEN CONVENTIONAL AND ISLAMIC BANKS IN INDONESIA

  Dwi Laela Ardiyanti, Dian Anita Sari

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  📊 Abstract views: 189 times|⬇ Downloads: 115 times|🔗 DOI: https://doi.org/10.31000/competitive.v10i1.15572|