Vol. 12 No. 2 (2025): Publish on December 2025

View Vol. 12 No. 2 (2025): Publish on December 2025

Published: 2025-12-31

Editorial

Editorial Page and Table of Content

Toto Rusmanto
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Abstract 56 . Downloaded 60

Articles

ARTIFICIAL INTELLIGENCE IN ACCOUNTING EDUCATION: A BIBLIOMETRIC ANALYSIS OF GLOBAL RESEARCH TRENDS (2000–2025)

Desi Christiani, Rindang Widuri
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Abstract 332 . Downloaded 219
BUDGET POLITICS IN DISASTER RISK REDUCTION: EVIDENCE FROM LOCAL GOVERNMENTS IN INDONESIA

Valisa Ananta Lamato, Andi Chairil Furqan, Selmita Paranoan, Fajar Gilang Yudistira
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Abstract 210 . Downloaded 176
FINANCIAL SUSTAINABILITY OF STATE UNIVERSITIES WITH LEGAL ENTITY (PTN-BH): CHALLENGES AND STRATEGIES FOR FINANCIAL INDEPENDENCE

Putri Islami, Ersa Tri Wahyuni, Prima Yusi Sari
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Abstract 173 . Downloaded 121
CORPORATE PERSPECTIVES ON GREEN FINANCE AND ITS INFLUENCE ON FIRM VALUE AND INVESTMENT STRATEGIES IN INDONESIA

Boubacar Demba Barry, Dewi Nurjannah, Bambang Widagdo
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Abstract 218 . Downloaded 108
THE CEO OVERCONFIDENCE, INDUSTRY CHARACTERISTICS, AND FOREIGN OWNERSHIP: THEIR EFFECTS ON ESG DISCLOSURE

Shendy Gavriel Alexander, Tigor Tambunan
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Abstract 237 . Downloaded 87
CAPITAL STRUCTURE AND FIRM VALUE NEXUS: THE MODERATING ROLE OF AGENCY COST

Nicken Destriana, Rudi Zilfikar, Windu Mulyasari, Iis Ismawati
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Abstract 293 . Downloaded 174
LIQUIDITY AND FINANCIAL DISTRESS IN INDONESIAN TEXTILE AND GARMENT COMPANIES: FIRM SIZE MODERATION

Dwi Permana, Achmad Fadjar
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Abstract 188 . Downloaded 106
THE ROLE OF ICT DEVELOPMENT IN PROMOTING CONTROL OF CORRUPTION: EVIDENCE FROM ASEAN COUNTRIES

Naila Erum, Vu Thi Thanh Binh, Sri Delasmi Jayanti
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Abstract 146 . Downloaded 57