Vol. 14 No. 4 (2026): NOVEMBER

Articles

• BI Rate, Rupiah Exchange Rate, and Banking Stock Prices: Empirical Evidence From The Indonesian Stock Exchange

  Fisca Febrianti, Tevi Leviany, R. Rita Avianty, Reksha Laksana (Author)

  1-13

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• Comparison of Financial Performance of Companies Pre and Post Initial Public Offering (IPO): Empirical Evidence From The Indonesian Stock Exchange

  Meita Amelia, Rima Dwijayanty, Hetti Herawati, Indri Gustirani (Author)

  14-3`1

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• Corporate Social Responsibility, Capital Structure, and Firm Value: Evidence From Pharmaceutical Companies Listed On The Indonesia Stock Exchange

  Yunni Restiani Setiawati, Wiwin Sukiati, Erik Nugraha, Anggi Putri Kususma Wardini (Author)

  32-47

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• Design of A Financial Reporting Model According To EMKM SAK Based On Microsoft Excel

  One Lisman, Muhammad Taofik Ismail, Fahmi Damarjati, Syarief Hidayat (Author)

  48-60

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• Design of Microsoft Excel-Based Accounting Information System For Preparing Financial Reports In Accordance With EMKM SAK At Asyifaa Mariuk Clinic

  Achmad Kamil Hanafi, Syarief Hidayat, Muhammad Taofik Ismail, Bambang Rustandi (Author)

  61-77

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• Detection of Financial Statement Fraud Through The Fraud Hexagon Approach In State-Owned and Regional-Owned Enterprises Listed on The Indonesia Stock Exchange

  Nia Rosdiana Putri, Yuli Surya, Audita Setiawan, Sukadwilinda (Author)

  78-89

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• Determinants of Company Profit Quality Based on Conservative Accounting Practice Factors

  Herlina Meirahayu, Sukadwilinnda, Rima Dwijayanty, Yuli Surya (Author)

  90-101

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• Determinants of Financial Performance in Pharmaceutical Companies: The Role of Managerial Ownership, Capital Structure, and Firm Size

  Kania Meliani, Welly Surjono, Anggi Putri Kusuma Wardini, Audita Setiawan (Author)

  102-118

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• Determinants of Village Financial Report Quality: The Role of Apparatus Quality, SAP Comprehension, and Village Financial Management

  Viola Elza Billa, Bambang Rustandi, Fahmi Damarjati, Wiwin Sukiati (Author)

  119-129

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• Determinats of Tax Avoidance: Assessing The Roles of Inventory Intensity and Firm Size

  Hetti Herawati, Zetta Ventaria Aulina Pasha, Rima Dwijayanty (Author)

  130-148

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• Determining Tax Avoidance in Companies: An Empirical Test of Capital Intensity, Leverage, and Tax Haven Utilization in LQ45 Indexed Companies on The Indonesia Stock Exchange in 2022-2024

  Hetti Herawati, Eksa Ikhsan Nuraliah, Muhammad Taofik Ismail (Author)

  149-164

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• Development of An Intergrated Costing Worksheet Thorugh Comparative Analysis of Full Costing, Differential Costing and Activity-Based Costing in A Job Order Costing

  Darel Sutrioga, Rima Dwijayanty, Hetti Herawati (Author)

  165-184

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• Evaluation of The Internal Inventory Control System and Operational Efficiency Level at The D297 Fresh Food 2 Store

  Fara Ji Waardana, Wiwin Sukiati, Wuri Handayani, Bambang Rustandi (Author)

  185-196

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• Financial Leverage, Profitability, and Firm Value: Evidence From Primary Consumer Goods Companies Listed on The Indonesia Stock Exchange

  Ariyanti Ratnawati, Adisti Eliana Sidi, Farrel Febrian Muhammad (Author)

  197-212

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• Fraud Prevention in Public Sector Organizations: The Influence of Internal Control Effectiveness and Good Corporate Governance

  Nanda Nur Anisa, Yuli Surya Fauzia Pertami, Muhammad Taofik Ismail, Fahmi Damarjati (Author)

  213-226

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• The Value Relevance of Earnings Quality Evidence From Indonesian Healthcare Companies

  Anggi Putri Kusuma Wardini, Zia Shifa Fawziah, Wiwin Sukiati (Author)

  227-237

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• The Role of Firm Size In Moderating The Effect of Return on Assets on Firm Value: Empirical Evidence From Food and Beverage Sub-Sector Manufacturing Companies on The Indonesia Stock Exchange

  Beniah Obaja Lassu, Tevi Leviany, Sukadwilinnda, Hetti Herawati (Author)

  238-247

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• The Impact of Dividend Policy and Profitability on Firm Value

  Tahmat, Mariska Shalsyadilla, Yayan Cahyana, Indri Gustirani (Author)

  248-264

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• The Effect of Loan to Deposit Ratio and Non - Performing Loan on Return on Assets in State - Owned Banks Listed on The Indonesia Stock Exchange

  Louisiani Mansoni Isnajati, Eva Rachmawati, Anita Syafariah (Author)

  265-283

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• The Effect of Board of Directors, Independent Commissioners, and Return on Assets on Firm Value in LQ45 Indexed Companies on The Indonesia Stock Exchange in 2021-2024

  Gifran Rivaldi, Wuri Handayani (Author)

  284-301

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• ROA, ROE, ROI, and EPS as Drivers of Stock Prices: Empirical Evidence From Manufacturing Companies on The Indonesia Stock Exchange

  Aryanti Ratnawati, Muhammad Rifky Riansyah (Author)

  302-317

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• Rethinking Cryptocurrency Performance: Evidence From Sortino and Calmar Ratios

  Reksha Laksana, Erik Nugraha, Hadi Ahmad Sukardi, Agrie Wahyudi Kharisman (Author)

  318-336

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• Production Costs, Operating Costs, and Tax Expense as Determinants of Net Profit in Food and Beverage Manufacturing Sub-Sector Companies Listed on The Indonesia Stock Exchange

  Cep Wika, Tevi Leviany, Syarief Hidayat, Medianto Suryo (Author)

  337-348

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• Predictive Value of Accounting Information After The Application of Fair Value in The Valuation of Biological Assets

  Nunung Nuryani, Wiwin Sukiati, Ade Yulia Amriyani (Author)

  349-361

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• Murabahah Accounting Practices and Compliance With PSAK 402: A Case Study of PT Bank Syariah Indonesia TBK Bandung Moh. Toha Sub-Branch

  Agnestamega Utami, Rima Dwijayanty (Author)

  362-373

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• Influence of Capital Structure and Profitability on Firm Value in Healthcare Sub-Sector Companies Listed on The Indonesia Stock Exchange Period of Year 2019 – 2023

  Tahmat, Winda Ayuningtyas, Anggi Putri Kusuma Wardini (Author)

  374-388

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