Vol. 3 No. 01 (2025): IECBA-30 November 2025 (In Progress)

Articles

• IMPLEMENTATION OF BALANCED SCORECARD IN BUDGET PREPARATION

  agung listiadi

  1-15

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• The Influence of Board of Directors and Independent Commissioners on Firm Value in the Technology Sector Listed on the IDX, 2021–2023

  Nafis Mochammad Syahrun, Rohmawati Kusumaningtias, Noel Bergonia

  17-32

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• The Influence of Regulation and Tax Incentives on ESG Implementation in Financial Reporting of MSMEs in West Java, Indonesia

  Asep Rohmat, Agustine Dwianika

  16-22

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• THE EFFECT OF PROFITABILITY AND LEVERAGE ON FIRM VALUE IN BANKING COMPANIES FROM 2021 TO 2023

  Ananta Bagas Rachmad Fathoni, Hariyati

  193-211

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• The Influence of Competence and Knowledge Sharing on Employee Performance with the Mediation of Job Satisfaction at the Department of Trade and Industry of Central Kalimantan Province

  Lauran Yuni Silaban, Vivy Kristinae, Ani Mahrita, Meitiana

  184-192

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• The Impact of IoT (Internet of Things) on Green Operations and Digitalization as a Business Strategy for Two Hotels in Palangkaraya

  Gilbert Aurelio Lundjo, Suwarno

  122-131

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• The Effect of Foreign Ownership and Managerial Ownership on Transfer Pricing with Audit Committee Moderation

  Dina Karista, Rochmad Bayu Utomo

  132-146

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• Determinant of Tax Avoidance: Leverage, Managerial Ownership, Institutional Ownership, and Thin Capitalization

  Kholid Jundi Ar Ridho, Mujiyati

  94-106

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• The Challenges of Implementing Accountability at Village-Owned Enterprises (BUMDes) to Optimize Tax Compliance: Evidence from Madura

  Citra Lutfia, Gita Arasy Harwida

  33-43

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• The Influence of Tax Knowledge, Tax Incentives, Modernization of The Tax Administration System, Taxpayer Awareness, and Tax Sanctions on MSME Taxpayer Compliance

  Kharishatunnisa, Rina Trisnawati

  62-76

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• The Effect of Islamic Financial Literacy Level on the Success of Cost Reduction Programs in Micro, Small, and Medium Enterprises (MSMEs) in Makassar City

  Azwar Anwar

  55-61

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• A APPLICATION OF DIGITAL ACCOUNTING USING IA IN FINANCIAL DECISION MAKING DIGITAL ACCOUNTING USING IA

  Rahayu Dewi Zakiyah RF, Emi Rachmawati

  164-175

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• State-Owned Enterprises’ Stock Market Reaction to Danantara Inauguration: An Event Study Analysis

  Fitria, Abrori

  44-54

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• Analysis of Factors that Influence the Disclosure of Enterprise Risk Management (Empirical Study on Industrial Companies Listed on the Indonesia Stock Exchange for the Period 2021-2023)

  HAIDAR DICKY ROBBANI -, Dra. Rina Trisnawati, M.Si., Ak,. Ph.D., C.A.

  76-93

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• Sustainable Profitability through Cost-Volume-Profit Analysis: Evidence from RM Seafood Restaurant

  Nurafni Oktaviyah, Mukhammad Idrus, Anisatun Humayrah Rais

  176-183

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• Climate Change Disclosure and Firm Value: The Moderating Role of Environmental Performance

  Auliya Zulfatillah, Alifa Wahyu Wulan Agustin

  147-163

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• Between Price and Pride: Siri’ as a Culture-driven Factor in Fish Trader Decision-Making

  Lukman Dahlan, Rahayu Alkam, Fina Ruzika Zaimar

  107-121

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