Vol. 1 No. 1 (2026): Vol 1 No 1 2026

Articles

• The Influence of Capital Structure, Profitability, and Firm Size on Firm Value: The Mediating Role of Leverage in Coal Mining Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) from 2022 to 2025

  Wanda Danun Nur Faiza, Hadi Sucipto

  01-07

  • pdf

• The Influence of Environmental Cost, Leverage, Environmental Performance, Profitability (ROA) on Company Value

  Isnaini Nur Cholistiyah, Dwi Ermayanti Susilo

  08-17

  • pdf

• Financial Literacy and Sustainable Entrepreneurial Intention: The Mediating Role of Entrepreneurial Mindset

  Miftakhur Rohmah, Rafika Rahmadani, Khafid Ismail, Afifah Azmiyati, Ajeng Nazah Fauziah

  19-28

  • pdf

• Transaction Security and Investment Benefit on Digital Gold Investment Intention

  Vina Indah Lestari, Novita Mardiani

  29-40

  • pdf

• Fintech Impact on Indonesian Bank Performance via Credit Risk

  Devi Intan Sari, Novita Mardiani

  41-51

  • pdf

• Profitability and Liquidity as Determinants of Transport-Logistics Firms’ Capital Structure

  Yobel Bhisma Dino Saputra, Novita Mardiani

  52-60

  • pdf

• Why Business Model Replication Fails: Evidence from Greenhouse-Based Agritourism

  ayu Puspitasari, Ummi Fadlilah, Seyra Velin Ardelia

  61-68

  • pdf

• The Influence of the Fraud Hexagon Theory on Fraudulent Financial Reporting in the Indonesian Banking

  Athina Nurwulandari, Langgeng Prayitno Utomo

  69-76

  • pdf

• The Effect of Profitability, Leverage, And Liquidity on Financial Distress

  Monica Aulia Prasasti, Novita Mardiani

  77-88

  • pdf

• Knowledge Sanction Income Influencing Jombang Online Drivers Motorcycle Tax Compliance

  Rahmat Billy Syahputra

  89-96

  • pdf

• How UGC Affects Samsung Smartphone Purchase Intention Online and Offline?

  Jasmine Farhan, Agnes Azzahra Trisidia , Dhiya Kamila , Bambang Eko Samiono

  97-107

  • pdf

• Determinants of Customer Decisions in Choosing Hajj Savings at Bank Syariah Indonesia

  Alif Ageng Utami Ageng, Lativa Hartiningtyas

  108-119

  • pdf

• Collaboration Between Baznas and Indonesia’s Health Social Security Agency (Bpjs Kesehatan) in Expanding Access to Primary Healthcare Services for Mustahik in Blitar Regency

  Nurul Elly Nurdiana, Didik Setiawan, Ahmad Supriyadi

  120-127

  • pdf

• Food Court Services as a Support For The Implementation of the Religreen

  Shylviyany Eka Rahmawati

  128-137

  • pdf

• The Effect of Financial Performance and Company Size on Tax Aggressiveness

  Bachtiar Riza Pahlevi

  138-149

  • pdf

• Implementation of Accounting Practices in the Financial Statements of BUMDesa Tani Unggul Based on SAK EMKM

  Hanin Fadhilah, Yuniep Mujiati Suaidah

  150-157

  • pdf

• Analysis of Leading and Potential Sectors to Boost Economic Growth as A Basis For Determining Regional Economic Development Priorities

  Vera Novitasari, Dyah Pravitasari

  158-165

  • pdf

• Analysis: Influencer Credibility and Visual Appeal on Maybelline Impulse Buying

  Rizki Tiara Rusmarlizha, Dhiya Kamila , Tiara Safira Almadani, Bambang Eko Samiono

  166-177

  • pdf

• Urge to Buy as Mediator in Lawson Consumers’ Impulse Buying

  Tiara Safira Almadani, Salma Barkah, Rizki Tiara Rusmarlizha, Bambang Eko Samiono

  178-189

  • pdf

• Empowering People With Disabilities Through Productive Zakat A Baznas Blitar Regency Intiative To Enhance The Quality Of Life Of Vulnerable Groups

  Farah Tsaniyah Zain, Yulian Adi Wijaya, Ahmad Supriyadi

  190-200

  • pdf

• Digital Governance Capability and Sustainability Performance: Empirical Evidence From Sharia-Based Msmes

  Desyria Pratiwi, Yusrina Alyani Tamimi, Bangun Widoyoko, Syana Putri Rosadi, Ananda Putri Sera Ramadhani, Shidqi Kautsar Kamil

  201-208

  • pdf

• The Influence of Digital-Based Islamic Financial Literacy on Family Financial Planning among Housewives in Sumedang Regency

  Yusrina Alyani Tamimi, Desyria Pratiwi, David Darmawan, Fidy Aulia

  209-216

  • pdf

• Market Reaction to IPO Proceeds Used for Debt Repayment

  Amirur Rosyidin, Novita Mardiani

  217-227

  • pdf

• Long-Term Debt and Sales Growth Effects on Return on Assets

  SITI NUR LATIFAH LATIFAH

  228-237

  • pdf

• Analysis of Accountability and Transparency of Financial Reports of the National Amil Zakat Agency (BAZNAS) of Jombang Regency from the Perspective of PSAK 109

  Latifah Nur Fadilah, Hadi Sucipto

  238-244

  • pdf

• The Digital Transformation of Gotong Royong: Analyzing Kitabisa.com as Cultural Adaptation in Crowdfunding

  May Shinta, Bagus Mahdiyin

  245-251

  • pdf

• The Influence of Digital Competence and System Ease of Use on Employee Performance in Utilizing the MySIMKARI Application at the North Sumatra High Prosecutor's

  Debora Viliana

  252-257

  • pdf

• Beyond the Target: Macroeconomic Determinants of Inflation and Implications for The Creative Economy in Indonesia

  Rendra Erdkhadifa, Salsabila Malida Wahdani, Khoirunnisa Rosida Putri

  258-266

  • pdf

• The Role of Social Media in Supporting Digital Business: A Literature Review

  Melani, Nur Busyro

  267-273

  • pdf

• Entrepreneurial Incentives for Skilled Diaspora Return in Azerbaijan

  Fadai Mardanli

  274-279

  • pdf