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
- PDF
Abstract 149 . Downloaded 184

Articles

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

Desi Christiani, Rindang Widuri
- PDF
Abstract 996 . Downloaded 705
BUDGET POLITICS IN DISASTER RISK REDUCTION: EVIDENCE FROM LOCAL GOVERNMENTS IN INDONESIA

Valisa Ananta Lamato, Andi Chairil Furqan, Selmita Paranoan, Fajar Gilang Yudistira
- PDF
Abstract 493 . Downloaded 480
FINANCIAL SUSTAINABILITY OF STATE UNIVERSITIES WITH LEGAL ENTITY (PTN-BH): CHALLENGES AND STRATEGIES FOR FINANCIAL INDEPENDENCE

Putri Islami, Ersa Tri Wahyuni, Prima Yusi Sari
- PDF
Abstract 591 . Downloaded 619
CORPORATE PERSPECTIVES ON GREEN FINANCE AND ITS INFLUENCE ON FIRM VALUE AND INVESTMENT STRATEGIES IN INDONESIA

Boubacar Demba Barry, Dewi Nurjannah, Bambang Widagdo
- PDF
Abstract 789 . Downloaded 519
THE CEO OVERCONFIDENCE, INDUSTRY CHARACTERISTICS, AND FOREIGN OWNERSHIP: THEIR EFFECTS ON ESG DISCLOSURE

Shendy Gavriel Alexander, Tigor Tambunan
- PDF
Abstract 619 . Downloaded 445
CAPITAL STRUCTURE AND FIRM VALUE NEXUS: THE MODERATING ROLE OF AGENCY COST

Nicken Destriana, Rudi Zilfikar, Windu Mulyasari, Iis Ismawati
- PDF
Abstract 1288 . Downloaded 707
LIQUIDITY AND FINANCIAL DISTRESS IN INDONESIAN TEXTILE AND GARMENT COMPANIES: FIRM SIZE MODERATION

Dwi Permana, Achmad Fadjar
- PDF
Abstract 572 . Downloaded 451
THE ROLE OF ICT DEVELOPMENT IN PROMOTING CONTROL OF CORRUPTION: EVIDENCE FROM ASEAN COUNTRIES

Naila Erum, Vu Thi Thanh Binh, Sri Delasmi Jayanti
- PDF
Abstract 358 . Downloaded 276