Published: 2024-12-20

Articles

Local expenditure financing response in regencies and municipalities in Indonesia: Analysis of the flypaper effect phenomenon

Nabila Ardyamita Septianingrum, Abdul Halim, Tiyas Puji Utami

1-17

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Enhancing individual taxpayer compliance in Indonesia: Determinants of using population identification number as taxpayer identification number

Toni Aris Margono, Muhammad Bahrul Ilmi

18-32

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Systematic literature review: Determinants and contribution of restaurant tax to local own-source revenue in Indonesia

Karyanto Karyanto, Hafiez Sofyani

33-57

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Risk management committee and firm performance: The moderating effect of political connection

Faris Afrizal, Tri Wahyu Oktavendi, Dwi Irawan

58-70

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Analysis of the cost recovery rate for inpatient services under the national health insurance scheme at hospital X in Yogyakarta

Diska Arliena Hafni, Seto Satriyo Bayu Aji, Monika Andriani

71-86

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The ESG-tax avoidance nexus in SOEs: Do investment, strategy, and political ties matter

Mochamad Yahdi Khairin, Amrie Firmansyah

87-109

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The role of human capital, innovation capability, accountability in improving performance: A mediation-moderation analysis

Aaqilatul Mumtaazah Hafiluddin, Harjanti Widiastuti

110-133

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Do monitoring agents strengthen the impact of founder and family boards on firm performance?

Meiliana Suparman, Teddy Jurnali, Andy Lau, Sheila Septiany

134-154

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Return connectedness of sectoral stock indices on the Indonesian stock exchange during Russian-Ukraine conflict

Fitriyah Fitriyah, Zakia Nur Mukminatin

155-172

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From family control to female leadership: Enhancing anti-corruption transparency in Indonesian corporations

Zuni Barokah

173-194

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Analysis of potential carbon tax calculation schemes for steam power plant company registered on the Indonesia stock exchange

Mujiyati Mujiyati, Santi Putriani, Halwa Qubailah Shobah Ulum, Ovi Itsnaini Ulynnuha, Laila Oshiana Fitria A'zizah

195-213

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Quality of earnings and normative characteristics: Views from C-suite

Nargis kaisar boles Makhaiel

214-244

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The role of corporate strategy in transfer pricing: The moderating effect of bonus mechanisms on performance management

Enny Susilowati Mardjono, Yi-Fang Yang, Nela Nehayati

245-269

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Green innovation, green accounting, and performance: The moderating role of green intellectual capital

Sumayyah Sumayyah, Rizki Wahyuning Damayanti, Inna Zahara

270-297

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Do financial signals matter? The influence of profitability, stock price, and dividend policy on investment decisions in Indonesian manufacturing firms

Zeri Puspitae, Tatik Zulaika, Rahmiati Rahmiati, Christina Fransiska, Leliana Maria Angela

298-313

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Structural ownership and ESG disclosure: Unveiling their impact on corporate financial performance

Isma Aprilylyani Wardani, Ahmad Juanda, Agung Prasetyo Nugroho Wicaksono

314-334

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