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 74 . Downloaded 81

Articles

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

Desi Christiani, Rindang Widuri
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Abstract 501 . Downloaded 299
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 249 . Downloaded 212
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 245 . Downloaded 195
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 305 . Downloaded 183
THE CEO OVERCONFIDENCE, INDUSTRY CHARACTERISTICS, AND FOREIGN OWNERSHIP: THEIR EFFECTS ON ESG DISCLOSURE

Shendy Gavriel Alexander, Tigor Tambunan
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Abstract 301 . Downloaded 139
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 482 . Downloaded 231
LIQUIDITY AND FINANCIAL DISTRESS IN INDONESIAN TEXTILE AND GARMENT COMPANIES: FIRM SIZE MODERATION

Dwi Permana, Achmad Fadjar
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Abstract 244 . Downloaded 163
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 172 . Downloaded 83