Published: December 10, 2025

Articles

The role of institutional quality in moderating tax revenue, revenue-sharing funds from natural resources, and government expenditure on inclusive economic growth

Meliza Meliza (1), Akhmad Samsul Ulum (2)
(1) Faculty of Economics and Business, Universitas Pekalongan, Pekalongan, Indonesia ,
(2) Faculty of Economics and Business, Universitas Pekalongan, Pekalongan, Indonesia

Beyond compliance: How financial reporting practices shape tax behavior among growing MSME’S

Nur Zeina Maya Sari (1), Tanty Sondari (2), R. Nana Hadiana (3)
(1) Department of Accounting, Universitas Langlang Buana, Bandung, Indonesia ,
(2) Department of Accounting, Universitas Langlang Buana, Bandung, Indonesia ,
(3) Department of Accounting, Universitas Langlang Buana, Bandung, Indonesia

The effect of ESG performance on firm value: financial performance as a mediating variable

Dzulhijah Alkayyis Rayis (1), Ahmad Juanda (2), Agung Prasetyo Nugroho Wicaksono (3)
(1) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Malang, Malang, Indonesia ,
(2) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Malang, Malang, Indonesia ,
(3) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Malang, Malang, Indonesia

The role of cognitive psychology, internal conditions, and technology utilization in shaping accounting behavior of SMEs

Rini Ridhawati (1), Adhitya Bayu Suryantara (2), Nurabiah Nurabiah (3), Eni Indriani (4)
(1) Department of Accounting, University of Mataram, Mataram, Indonesia ,
(2) Department of Accounting, University of Mataram, Mataram, Indonesia ,
(3) Department of Accounting, University of Mataram, Mataram, Indonesia ,
(4) Department of Accounting, University of Mataram, Mataram, Indonesia

Audit fees, audit quality, and auditor performance: Insights from Indonesian professionalism

Sigit Handoyo (1), Ninditya Wahyu Febriani (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia

ESG performance and dividend policy: The moderating role of family ownership in Indonesia

Ni Komang Wahyu Trisna Prahbawati (1), Isnalita Isnalita (2)
(1) Department of Accounting, Faculty of Economy and Business, Universitas Airlangga, Surabaya, Indonesia ,
(2) Department of Accounting, Faculty of Economy and Business, Universitas Airlangga, Surabaya, Indonesia

The nexus of stakeholder engagement and sustainability performance: A Systematic literature review and research agenda

Nina Nursida (1), Rona Naula Oktaviani (2), Ataina Hudayati (3)
(1) Department of Accounting, Islamic University of Riau, Pekanbaru, Indonesia ,
(2) Department of Accounting, Islamic University of Riau, Pekanbaru, Indonesia ,
(3) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia

Sentiment analysis of Indonesia’s new digital Tax Administration System (Coretax)

Shelvi Shelvi (1), Adinda Oktaviani Rachdian (2), Gandhi Pawitan (3), Diana Sari (4)
(1) Center for Business Studies, Parahyangan Catholic University, Bandung, Indonesia ,
(2) Center for Business Studies, Parahyangan Catholic University, Bandung, Indonesia ,
(3) Center for Business Studies, Parahyangan Catholic University, Bandung, Indonesia ,
(4) Center for Business Studies, Parahyangan Catholic University, Bandung, Indonesia