Published: January 1, 2025

Articles

The relationship between fraud triangle and financial reporting fraud: the role of family ownership as moderating

Lia Nilawati (1), Provita Wijayanti (2)
(1) Department of Accounting, Sultan Agung Islamic University, Semarang ,
(2) Faculty of Business and Economics, Sultan Agung Islamic University, Semarang
1-14
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83

The influence of ESG scores on firm value: Audit quality as a moderation variable

Eddy Suranta (1), Robinson Robinson (2), Pratana Puspa Midiastuty (3), Danang Adi Putra (4), Tiara Octa Fhatiana (5)
(1) Department Accounting, Faculty of Economics and Business, University of Bengkulu, Bengkulu ,
(2) Department Accounting, Faculty of Economics and Business, University of Bengkulu, Bengkulu ,
(3) Department Accounting, Faculty of Economics and Business, University of Bengkulu, Bengkulu ,
(4) Department Accounting, Faculty of Economics and Business, University of Bengkulu, Bengkulu ,
(5) Department Accounting, Faculty of Economics and Business, University of Bengkulu, Bengkulu
15-25
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149

Aggressive tax planning: The impact of profitability and Environment Social Governance (ESG)

Alfita Rakhmayani (1), Maya Aresteria (2), Deddy Sulestiyono (3), Fahma Indriawati (4)
(1) Departemen of Businesss and Finance, Vocational School, Diponegoro University ,
(2) Departemen of Businesss and Finance, Vocational School, Diponegoro University ,
(3) Departemen of Businesss and Finance, Vocational School, Diponegoro University ,
(4) Departemen of Businesss and Finance, Vocational School, Diponegoro University
26-34
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78

Startup performance and contingency factors

Tri Siwi Nugrahani (1), Zul Fatun Nuraini (2), Baniady Gennody Pronosokodewo (3), Rani Eka Diansari (4)
(1) Accounting Departement, Universitas of PGRI Yogyakarta, Indonesia ,
(2) Accounting Departement, Universitas of PGRI Yogyakarta, Indonesia ,
(3) Accounting Departement, Universitas of PGRI Yogyakarta, Indonesia ,
(4) Accounting Departement, Universitas of PGRI Yogyakarta, Indonesia
35-43
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53

Exploring the impact of gender diversity on corporate sustainability: A PRISMA-Based Analysis

Winda Ayu Anggraini (1), Tiara Pradani (2), Deny Hidayat (3)
(1) Faculty of Economics and Business, Universitas Siliwangi, Tasikmalaya ,
(2) Faculty of Economics and Business, Universitas Siliwangi, Tasikmalaya ,
(3) Faculty of Economics and Business, Universitas Siliwangi, Tasikmalaya
44-54
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113

Realization and contribution of restaurant tax revenue to local own-source revenue in Madiun

Ayu Chairina Laksmi (1), Izzalya Alfa Safina ‘Ad’n (2)
(1) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta ,
(2) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta
55-66
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29

The influence of service quality and promotion on e-wallet user interest in Daerah Istimewa Yogyakarta

Sri Suryaningsum (1), Dyah Ayusulistyaningrum (2)
(1) Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” Yogyakarta, Yogyakarta ,
(2) Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” Yogyakarta, Yogyakarta
67-81
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37

Cost recovery rate analysis of inpatient services with national health insurance at cardiology poly in Hospital X

Diska Arliena Hafni (1), Eka Widyaningsih (2)
(1) Faculty of Economics, Social Sciences and Humanities, Aisyiyah University, Yogyakarta ,
(2) Faculty of Economics, Social Sciences and Humanities, Aisyiyah University, Yogyakarta
82-91
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37

The impact of profitability on stock prices: The moderating role of firm size in publicly listed companies

Aswin Sauwamah (1), Vivin Gotama Tie (2), Imang Dapit Pamungkas (3)
(1) Accounting, Universitas Dian Nuswantoro, Semarang, Indonesia ,
(2) Accounting, Universitas Dian Nuswantoro, Semarang, Indonesia ,
(3) Accounting, Universitas Dian Nuswantoro, Semarang, Indonesia
92-99
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48

The impact of liquidity, solvency, profitability and activity on the value of food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period

Ayu Chairina Laksmi (1), Anisa Apriliyasari (2)
(1) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta ,
(2) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta
100-113
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49

Risk management disclosure of banking companies in Indonesia: The role of company characteristics, corporate governance, and ownership structure

Marfuah (1), Dava Largyta Grahawijaya (2), Priyono Puji Prasetyo (3)
(1) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(3) Faculty of Islamic Studies, Universitas Ahmad Dahlan, Yogyakarta, Indonesia
114-128
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26

Leverage, tax planning, and financial performance drive earnings management: A moderating role of good corporate governance

Fathimah (1), Retno Indah Hernawati (2)
(1) Accounting Department, Dian Nuswantoro University, Semarang, Indonesia ,
(2) Faculty of Economic and Business, Dian Nuswantoro University, Semarang, Indonesia
129-145
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72

The influence of taxpayer awareness level, tax knowledge, income level and sanctions on motor vehicle tax compliance in Yogyakarta city

Nurul Hafizhah (1), Fajar Satriya Segarawasesa (2)
(1) Universitas Aisyiyah Yogyakarta, Indonesia ,
(2) Universitas Aisyiyah Yogyakarta, Indonesia
146-157
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72

The influence of capital intensity, inventory intensity, and sales growth on tax aggressiveness in manufacturing companies

Ledy Setiawati (1), Falensya Lucia Tanggreini (2)
(1) Department of Accounting, Faculty of Economics and Business, Mulawarman University ,
(2) Department of Accounting, Faculty of Economics and Business, Mulawarman University
158-167
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57

Optimizing tunneling incentive and bonus mechanism: Transfer pricing and tax minimization strategy for corporate sustainability

Nela Nehayati (1), Yusuf Iskandariah (2), Enny Susilowati Mardjono (3)
(1) Accounting Department, Magister Accounting, Faculty of Business and Economics, Universitas Dian Nuswantoro Semarang, Indonesia ,
(2) Accounting Department, Magister Accounting, Faculty of Business and Economics, Universitas Dian Nuswantoro Semarang, Indonesia ,
(3) Accounting Department, Magister Accounting, Faculty of Business and Economics, Universitas Dian Nuswantoro Semarang, Indonesia
168-183
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66

Fostering Islamic Accounting curriculum to achieve competitive advantage

Zahron Abdurrahman (1)
(1) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
184-192
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47

Revenue recognition for installment sales at PT. Hasjrat Multifinance Kendari Branch

Rauly Ramadhani Usman (1), Mulyati Akib (2)
(1) Department of Accounting, Faculty of Economics and Business, Halu Oleo University, Kendari ,
(2) Department of Accounting, Faculty of Economics and Business, Halu Oleo University, Kendari
193-202
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29

The role of Corporate Social Responsibility (CSR) disclosure in suppressing tax avoidance

Maya Aresteria (1), Deddy Sulestiyono (2), Alfita Rakhmayani (3), Fahma Indriawati (4), Benedictus Gerry (5)
(1) Vocational School, Universitas Diponegoro, Semarang, Indonesia ,
(2) Vocational School, Universitas Diponegoro, Semarang, Indonesia ,
(3) Vocational School, Universitas Diponegoro, Semarang, Indonesia ,
(4) Vocational School, Universitas Diponegoro, Semarang, Indonesia ,
(5) Vocational School, Universitas Diponegoro, Semarang, Indonesia
203-208
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53

How Financial Literacy Shapes Impulsive 'Paylater' Buying Among Yogyakarta Students

Hanivah Oktaviana (1), Seto Satriyo Bayu Aji (2)
(1) Department of Accounting, Universitas ‘Aisyiyah Yogyakarta, Yogyakarta ,
(2) Department of Accounting, Universitas ‘Aisyiyah Yogyakarta, Yogyakarta
209-224
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79

The Availability of Financial Resources Measured with Financial Slack for Exposing Carbon Emissions

Frans Giovanni Saputra (1), Retno Yulianti, Sri Hastuti (2)
(1) Master of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Yogyakarta, Yogyakarta ,
(2) Master of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Yogyakarta, Yogyakarta
225-232
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45

Stakeholders and web-based environmental disclosure

Muhammad Hamdan Sayadi (1), Doddy Setiawan (2), Y. Anni Aryani (3), Sri Hartoko (4)
(1) Faculty of Economics, Universitas Indo Global Mandiri, Palembang ,
(2) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta ,
(3) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta ,
(4) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta
233-241
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22

The Effect of Profitability, Firm Size, and Leverage on Islamic Social Reporting with Sharia Supervisory Board as Moderating Variable

Maulana Achmad Chamim (1), Dita Andraeny (2)
(1) Department of Sharia Accounting, UIN Raden Mas Said, Surakarta ,
(2) Department of Sharia Accounting, UIN Raden Mas Said, Surakarta
242-256
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69

The Effect of Profitability and Leverage on Tax Avoidance with Company Size as a Moderating Variable

Afuan Fajrian Putra (1), Dava Prayoga Nurcahya (2), Annisa Fidanta Shafir (3), Reny Lia Riantika (4)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta ,
(3) Department of Accounting, Universitas Islam Indonesia, Yogyakarta ,
(4) Department of Accounting, Universitas Islam Indonesia, Yogyakarta
257-265
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58

Ethical Dilemmas in Tax Planning for MSME Taxpayers in Facing Core Tax

Diki Suganda (1), Irwansyah (2), Zaki Fakhroni (3)
(1) Faculty of Business and Economics, Mulawarman University, Samarinda ,
(2) Faculty of Business and Economics, Mulawarman University, Samarinda ,
(3) Faculty of Business and Economics, Mulawarman University, Samarinda
266-276
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193

The Influence of Environment, Social and Government Score on Firm Value: Foreign Ownership As a Moderation Variable

Robinson (1), Eddy Suranta (2), Pratana Puspa Midiastuty (3), Danang Adi Putra (4), Tiara Olivia (5)
(1) Department Accounting, FEB UNIB, Bengkulu ,
(2) Department Accounting, FEB UNIB, Bengkulu ,
(3) Department Accounting, FEB UNIB, Bengkulu ,
(4) Department Accounting, FEB UNIB, Bengkulu ,
(5) Department Accounting, FEB UNIB, Bengkulu
277-289
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65

The influence of regional revenue and expenditure budget and the quality of financial reporting on corruption cases in regional government

Doa Mardikhayani P (1), Lisa Kartikasari Z (2)
(1) Faculty of Economics, Universitas Islam Sultan Agung, Semarang ,
(2) Faculty of Economics, Universitas Islam Sultan Agung, Semarang
290-300
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53

Examining the Moderating Role of Religiosity on the Influence of Accountability, Income, and Knowledge on Interest in Cash Waqf Linked Sukuk

Lia Fitriani (1), Mulia Saputra (2), Muhammad Arfan (3)
(1) Master of Accounting Department, Faculty of Economics and Business, Universitas Syiah Kuala, Banda Aceh ,
(2) Master of Accounting Department, Faculty of Economics and Business, Universitas Syiah Kuala, Banda Aceh ,
(3) Master of Accounting Department, Faculty of Economics and Business, Universitas Syiah Kuala, Banda Aceh
301-313
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41

The Role of the Audit Committee in Minimising Tax Avoidance Behaviour in Coal Mining Companies

Muhammad Aganthasyah (1), Kusharyanti Kusharyanti (2), Januar Eko Prasetio (3)
(1) Master of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Yogyakarta, Yogyakarta ,
(2) Master of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Yogyakarta, Yogyakarta ,
(3) Master of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Yogyakarta, Yogyakarta
314-321
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165

Financial Literacy and Financial Attitudes: The Role of Student Demographics

Sriwidharmanely Sriwidharmanely (1), Cinda Syah Putri Bangun (2), Badani Hatta (3), Danang Adi Putra (4), Agus Rahmat (5)
(1) Faculty of Business and Economics, University Bengkulu, Bengkulu ,
(2) Faculty of Business and Economics, University Bengkulu, Bengkulu ,
(3) Faculty of Business and Economics, University Bengkulu, Bengkulu ,
(4) Faculty of Business and Economics, University Bengkulu, Bengkulu ,
(5) Faculty of Business and Economics, University Bengkulu, Bengkulu
322-333
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49

Can a Rural bank Truly Be Protected from Occupational Fraud? An Inquiry into Anti-Fraud Strategies at PT BPR Danagung Bakti Yogyakarta

Maitsa Zharfa Hana (1), Hendi Yogi Prabowo (2)
(1) Master Student in Accounting Program, Universitas Islam Indonesia, Yogyakarta ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta
334-346
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32

The “Manguni” Wing in the Traditional Product Market Segment: The Case of Bamboo Craft MSMEs

Ani Putri (1), Jovelia Kojongian (2), Natasha Pontoh (3)
(1) Sam Ratulangi University, Indonesia ,
(2) Sam Ratulangi University, Indonesia ,
(3) Sam Ratulangi University, Indonesia
347-357
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11

Effectivity Analysis of Cloud Computing-Based Point of Sales Applications as a Cash Receipts Information System for MSMEs in Pekanbaru

Krisna Bagas Nugraha (1), Ayu Chairina Laksmi (2)
(1) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta ,
(2) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta
358-372
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49

Implementation of Digital Wallets in MSME’s in Telaga Ngebel Ponorogo Regency

Ayu Chairina Laksmi (1), Intan Yuni Triolita (2)
(1) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta ,
(2) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta
373-387
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29

Beyond The Numbers: How Do Gender and Proactivity Influence Budgetary Slack in Indonesian Higher Education? Stewardship Theory Perspective

Lisia Apriani (1), Mahfud Sholihin (2), Supriyadi (3), Dian Kartika Rahajeng (4)
(1) Doctoral Student, Accounting Department, Gadjah Mada University, Yogyakarta, Indonesia ,
(2) Accounting Department, Gadjah Mada University, Yogyakarta, Indonesia ,
(3) Accounting Department, Gadjah Mada University, Yogyakarta, Indonesia ,
(4) Accounting Department, Gadjah Mada University, Yogyakarta, Indonesia
388-402
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46

Related Party Transactions Disclosure in Indonesian SOEs

Hastuti Widyaningsih (1), Didi Achjari (2), Rusdi Akbar (3), Fuad Rakhman (4)
(1) Student of Doctoral Program, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta ,
(2) Accounting Department, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta ,
(3) Accounting Department, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta ,
(4) Accounting Department, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta
403-407
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30

Strengthening Management Control System in the Accounting Department: A Study at PT X

Musviyanti (1), Khairiyani (2)
(1) Faculty of Economic and Business Education, Mulawarman University ,
(2) Faculty of Economic and Business Education, Mulawarman University
408-418
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24

Implementation of Interpretation of Financial Accounting Standards (ISAK) 35 on The Financial Statements of Non-Profit Entities

Chivalrind Ghanevi Ayuntari (1), Anis Fitri Amin (2), Rizky Maulana (3)
(1) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta ,
(2) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta ,
(3) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta
419-429
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51

Determinants of Effectiveness Learning of SAP-Based Enterprise Resource Planning Courses

Marfuah (1), Richza Ariyo Ditama (2), Adinda Khansa Khairunissa (3)
(1) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta ,
(2) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta ,
(3) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta
430-442
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38

The Application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in BUMDes MM

Ayu Chairina Laksmi (1), Defi Tria Amanda (2)
(1) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta ,
(2) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta
443-453
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15

Implementation of Surface Water Tax Collection in Regional Drinking Water Companies

Viandita Arrosikha Putri (1), Selfira Salsabila (2), Eka Lulu Khoirun Nisa (3)
(1) Department of Tax Accounting, Universitas Islam Indonesia, Yogyakarta ,
(2) Department of Tax Accounting, Universitas Islam Indonesia, Yogyakarta ,
(3) Department of Tax Accounting, Universitas Islam Indonesia, Yogyakarta
454-459
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21

Sustainable Growth Rate: Liquidity & Profit Margin with Firm Size as Moderating Variable

Teguh Erawati (1), Putri Yulianti Lestari (2), Reni Listyawati (3)
(1) Universitas Sarjanawiyata Tamansiswa, Yogyakarta ,
(2) Universitas Sarjanawiyata Tamansiswa, Yogyakarta ,
(3) Universitas Sarjanawiyata Tamansiswa, Yogyakarta
460-469
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57

Exploring the Impact of Good Corporate Governance on Firm Value with CSR Disclosure as a Moderating Variable in IDX

Winarsih (1), Fannisa Faradilla Sari (2), Azizah Azmi Khatamy (3)
(1) Accounting Study Program, Faculty of Economics, Universitas Islam Sultan Agung, Semarang ,
(2) Accounting Study Program, Faculty of Economics, Universitas Islam Sultan Agung, Semarang ,
(3) Accounting Study Program, Faculty of Economics, Universitas Islam Sultan Agung, Semarang
470-481
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22

Impact of Sharia Compliance and Islamic Corporate Governance on Financial Performance of Islamic Banks Moderated by Islamic Corporate Social Responsibility

Baso Pangerang (1), Ledy Setiawati (2), Anisa Abubakar Lahjie (3)
(1) Master of Accounting, Faculty of Economics and Business, Mulawarman University ,
(2) Master of Accounting, Faculty of Economics and Business, Mulawarman University ,
(3) Master of Accounting, Faculty of Economics and Business, Mulawarman University
482-496
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42

Factors that Influence Regional Original Income in Gunungkidul Regency

Adila Eka Widianti (1), Rigel Nurul Fathah (2), Seto Bayu Bayu Aji (3)
(1) Faculty of Economic, Social Sciences dan Humanities, ‘Aisyiyah University Yogyakarta, Yogyakarta ,
(2) Faculty of Economic, Social Sciences dan Humanities, ‘Aisyiyah University Yogyakarta, Yogyakarta ,
(3) Faculty of Economic, Social Sciences dan Humanities, ‘Aisyiyah University Yogyakarta, Yogyakarta
497-506
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23

Financial Performance Analysis of the Indonesian Property Industry: A Case Study

Yuni Nustini (1), Muhammad Hanif Nurrahman (2)
(1) Accounting Departement,Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta ,
(2) Accounting Departement,Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta
507-522
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22

The Influence of English Language Skills and Self-Efficacy on Career Choice as an Accountant in Multinational Companies

Lisa Martiah Nila Puspita (1), Andera Fitria Sari (2), Rika Artika (3)
(1) Department of Accounting Faculty of Economics and Business, University of Bengkulu, Bengkulu ,
(2) Department of Accounting Faculty of Economics and Business, University of Bengkulu, Bengkulu ,
(3) Department of Accounting Faculty of Economics and Business, University of Bengkulu, Bengkulu
523-533
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24

Accounting Conservatism and Domestic Market Obligation on Coal Company’s Profitability: The Moderating Effect of Institutional Ownership Structure

Oxaria Silviana Devi (1), Sri Suryaningsum (2), Sutoyo (3)
(1) Department of Master of Accounting, Faculty of Economics and Business, UPN “Veteran” Yogyakarta ,
(2) Department of Master of Accounting, Faculty of Economics and Business, UPN “Veteran” Yogyakarta ,
(3) Department of Master of Accounting, Faculty of Economics and Business, UPN “Veteran” Yogyakarta
534-547
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61

Tax Compliance in the Digital Age: The Interplay Between Social Media and Tax Morale

Febriana Rahmawati (1), Frank Aligarh (2), Marita Kusuma Wardani (3), Indriyana Puspitosari (4)
(1) Department of Accounting, Faculty of Economics and Islamic Business, Universitas Islam Negeri Raden Mas Said ,
(2) Department of Accounting, Faculty of Economics and Islamic Business, Universitas Islam Negeri Raden Mas Said ,
(3) Department of Accounting, Faculty of Economics and Islamic Business, Universitas Islam Negeri Raden Mas Said ,
(4) Department of Accounting, Faculty of Economics and Islamic Business, Universitas Islam Negeri Raden Mas Said
548-558
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122

The Effect of Learning Agility, Self-Concept, and Family Support on Student Academic Burnout in Accounting Students

Sultan Habib (1), Lisa Martiah Nila Puspita (2)
(1) Universitas Bengkulu, Bengkulu ,
(2) Universitas Bengkulu, Bengkulu
559-571
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57

Competence, Regulation and Political Factors on Local Government Performance in Rembang Regency: The Role of Financial Report Quality as Mediation

Ika Rahmadiningsih (1), Marita Kusuma Wardani (2)
(1) Faculty of Economics and Islamic Business, UIN Raden Mas Said Surakarta ,
(2) Faculty of Economics and Islamic Business, UIN Raden Mas Said Surakarta
572-587
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28

Determinants of Earnings Management in Indonesian Manufacturing Companies

Erna Hidayah (1), Prismadya Anggia Nuthqi (2)
(1) Universitas Islam Indonesia, Yogyakarta ,
(2) Universitas Islam Indonesia, Yogyakarta
588-600
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32

Career Choice to Become a Tax Consultant: Moderating Gender, Social Values and Personality

Sri Lestari Yuli Prastyatini (1), Putri Nolla Arthamevia (2)
(1) Department of Accounting Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, Yogyakarta ,
(2) Department of Accounting Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, Yogyakarta
601-612
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67

The influence of tax knowledge and tax sanctions on taxpayer compliance among individual employees with risk preferences as a moderating variable

Ledy Setiawati (1), Winalty Novaria Pardosi (2)
(1) Department of Accounting, Faculty of Economic and Business, Mulawarman University ,
(2) Department of Accounting, Faculty of Economic and Business, Mulawarman University
613-625
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20

Carbon Emission Disclosure: Strategies for Addressing External Pressures in Indonesia

Wiyasto Dwi Handono (1), Dian Indri Purnamasari (2), Noto Pamungkas (3)
(1) Master of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Yogyakarta, Yogyakarta ,
(2) Master of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Yogyakarta, Yogyakarta ,
(3) Master of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Yogyakarta, Yogyakarta
626-634
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29

The role of green accounting on profitability in listed mining companies

Indriani Suhardin (1), Winston Pontoh (2), Novi Budiarso (3)
(1) Faculty of Economics and Business Sam Ratulangi University, Manado ,
(2) Faculty of Economics and Business Sam Ratulangi University, Manado ,
(3) Faculty of Economics and Business Sam Ratulangi University, Manado
635-642
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56

Determinants of stock returns in the property and real estate sector on the IDX in 2018-2023

Nurul Habibah (1), Arista Natia Afriany (2), Ahsan Sumantika (3)
(1) Department of Management, Faculty of Business and Law, University of PGRI Yogyakarta ,
(2) Department of Management, Faculty of Business and Law, University of PGRI Yogyakarta ,
(3) Department of Management, Faculty of Business and Law, University of PGRI Yogyakarta
643-654
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The Influence of Dividend Policy, Investment Policy, and Profitability on Firm Value

Arifathul Khoiriyah (1), Dista Amalia Arifah (2), Maya Indriastuti (3), Winarsih (4)
(1) Departement of Accounting, Faculty of Economics, Sultan Agung Islamic University, Semarang, Indonesia ,
(2) Departement of Accounting, Faculty of Economics, Sultan Agung Islamic University, Semarang, Indonesia ,
(3) Departement of Accounting, Faculty of Economics, Sultan Agung Islamic University, Semarang, Indonesia ,
(4) Departement of Accounting, Faculty of Economics, Sultan Agung Islamic University, Semarang, Indonesia
655-665
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25

A Concept: Implementation of Good Corporate Governance Towards Sustainable Performance

Fidela Putri Izzati (1), Maya Indriastuti (2)
(1) Department of Accounting, Faculty of Economics, Universitas Islam Sultan Agung, Semarang, Indonesia ,
(2) Department of Accounting, Faculty of Economics, Universitas Islam Sultan Agung, Semarang, Indonesia
666-673
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25

The Effect of Institutional Ownership, Voluntary Disclosure, and Tax Avoidance on Cost of Debt

Pri Hartini Rahayu Isnaini (1), Eka Febriani (2)
(1) Mulawarman University, Faculty of Economics and Business ,
(2) Mulawarman University, Faculty of Economics and Business
674-682
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28

The Influence of Community Participation and Transparency on Village Fund Accountability Through Technology Moderation

Shelma Desinta Dukalaa (1), Nur Anita Chandra Putry (2), Fuadhillah Kirana Putri (3)
(1) Accounting Department, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, Yogyakarta ,
(2) Accounting Department, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, Yogyakarta ,
(3) Accounting Department, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, Yogyakarta
683-693
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