11 articles in this issue
Muhammad Apri Wirawan Sinaga, Nila Firdausi Nuzula, Cacik Rut Damayanti
This study aims to provide empirical evidence concerning the influence of risk psychology and investor sentiment on investment decision-making. The focus of this research is individual investors in Malang, who participate in the Indonesian stock market. D... see more
Putu Agus Ardiana
Global Reporting Initiative (GRI) introduces a sustainability reporting framework known as GRI standards. Despite its popularity, the GRI standards receive criticism for having covered a broad range of topics but seemingly irrelevant to stakeholders. The ... see more
Erwin Saraswati, Abdul Ghofar, Sari Atmini, Muhammad Dahlan
Universities must consider the greenhouse gas effect, the biggest component of global warming due to a large amount of electrical energy utilization. Not to mention the use of paper and water, which are irreplaceable resources in relatively significant qu... see more
Marni Aruan, I Putu Sudana, Anak Agung Gde Putu Widanaputra, Ni Putu Sri Harta Mimba
Tax incentives have been provided to taxpayers impacted by the Covid-19 pandemic. The initial implementation of this tax incentive program was suboptimal, one contributing factor being inadequate dissemination of information. However, with the introductio... see more
Muhammad Kurniawan, Khavid Normasyhuri, Erike Anggraeni
The Islamic banking industry should be balanced with good financial performance to create stakeholders' trust in the funds they invest. This study examines financial performance by comparing the Islamic banking industry in Indonesia and Islamic banks in M... see more
Ietje Nazaruddin, Yustisia Melasari Rahmandani, Salsabila Putri Aryati Sibuea
This study examines the role of accountability as a mediating variable in understanding how internal control and external pressure influence financial reporting transparency. Data was sourced from a survey, garnering responses from 214 participants. The p... see more
Syamsu Alam, Tenriwaru Tenriwaru, Eka Ariaty Arfah
This study aims to frame the agro-tourism landscape in Jeneponto Regency as a sought-after tourist locale while also positioning environmental accounting as an effective tool for raising public awareness. Utilizing a case study methodology, the research w... see more
Franki Slamet, Yanuar Ramadhan
This study seeks to explore the influence of certain factors, namely company growth, interest coverage ratio, and fixed asset intensity, on a company's financial health or distress. We pay special attention to the potential role of CEO overconfidence as a... see more
Fat'Chatus Chanifa Jikhan, Anang Muftiadi, Mohammad Benny Alexandri
This research scrutinized the impact of intellectual capital on firm performance, identifying pertinent scientific publications using a systematic literature review. The findings reveal an upward annual trend in empirical research concerning the effect of... see more
Dany Amrul Ichdan, Maryani Maryani, Yuliansyah Yuliansyah
Employee participation in decision-making is a key factor in an organization's success, significantly influencing career development and organizational commitment. This study underscores the ethical and strategic imperative for management to empower emplo... see more
Irma Hidayati, Umi Nandiroh
This study explores the impact of intellectual capital on the technical efficiency of Islamic banks in Indonesia, emphasizing the shift from traditional physical assets to intellectual resources like digital systems, technologies, and brand value. It anal... see more