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

Diterbitkan: 2025-11-13

Articles

The Impact of Corporate Governance Mechanisms on Corporate Tax Avoidance in Indonesia Public Companies for the Period 2019–2023

Yosua Hananto Pratama, Lintang Venusita

212-222
- PDF (English)
IMPLEMENTATION OF BALANCED SCORECARD IN BUDGET PREPARATION

agung listiadi, RakhmawatiDwi Yuli Rakhmawati, Meylia Elizabeth Ranu, Raya Sulistyowati

1-15
- PDF (English)
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
- PDF (English)
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
- PDF (English)
THE EFFECT OF PROFITABILITY AND LEVERAGE ON FIRM VALUE IN BANKING COMPANIES FROM 2021 TO 2023

Ananta Bagas Rachmad Fathoni, Hariyati

193-211
- PDF (English)
How Do Social Media, Social Environment, and Trust in Government Influence Tax Compliance Intentions Among Generation Z? Exploring the Mediating Role of Tax Morality and Social Media Engagement

Athena Ongkodjojo, Helena Setiawati Firmansyah, Arja Sadjiarto

253-282
- PDF (English)
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
- PDF (English)
The Impact of IoT (Internet of Things) on Green Operations and Digitalization as a Business Strategy for Two Hotels in Palangkaraya

Gilbert Aurelio Lundjo, Dr. Suwarno, S.Si., M.M., M.Si., CDMS Dr. Suwarno, S.Si., M.M., M.Si., CDMS

122-131
- PDF (English)
Harnessing Natural Resources to Inspire Financial Growth and Enhance the Well-being of the Randegan Village Community Harnessing Natural Resources to Inspire Financial Growth and Enhance the Well-being of the Randegan Village Community

Santi Miftakhul Toyibah, Dewi Anggraeni, Aurellya Khusnul Nur Azizah, Risky Al Basid, Rohmawati Kusumaningtias, Noel Bergonia

223-233
- PDF (English)
The Effect of Foreign Ownership and Managerial Ownership on Transfer Pricing with Audit Committee Moderation

Dina Karista, Rochmad Bayu Utomo

132-146
- PDF (English)
Determinant of Tax Avoidance: Leverage, Managerial Ownership, Institutional Ownership, and Thin Capitalization

Kholid Jundi Ar Ridho, Mujiyati

94-106
- PDF (English)
The Challenges of Implementing Accountability at Village-Owned Enterprises (BUMDes) to Optimize Tax Compliance: Evidence from Madura

Citra Lutfia, Gita Arasy Harwida

33-43
- PDF (English)
Green Budgeting As an Instrument of Sustainable Fiscal Governance: A Systemic Literature Review

Yulia Yunita Yusuf, Andi Faisal, Adriansyah

240-252
- PDF (English)
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
- PDF (English)
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, Masnawaty Sangkala, Febrina Nur Ramadhani

55-61
- PDF (English)
Ethical AI in Accounting and Finance: Risks and Opportunities for Business Strategy Risks and Opportunities for Business Strategy

Moh Syifauddin, Rita Yuliana, M Masqatul Imam Romadlani

234-239
- PDF (English)
A APPLICATION OF DIGITAL ACCOUNTING USING IA IN FINANCIAL DECISION MAKING DIGITAL ACCOUNTING USING IA

Rahayu Dewi Zakiyah RF, Emi Rachmawati

164-175
- PDF (English)
State-Owned Enterprises’ Stock Market Reaction to Danantara Inauguration: An Event Study Analysis

Maulidah Fitria, Rian Abrori

44-54
- PDF (English)
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
- PDF (English)
Sustainable Profitability through Cost-Volume-Profit Analysis: Evidence from RM Seafood Restaurant

Nurafni Oktaviyah, Mukhammad Idrus, Anisatun Humayrah Rais

176-183
- PDF (English)
Climate Change Disclosure and Firm Value: The Moderating Role of Environmental Performance

Auliya Zulfatillah, Alifa Wahyu Wulan Agustin

147-163
Between Price and Pride: Siri’ as a Culture-driven Factor in Fish Trader Decision-Making

Lukman Dahlan, Rahayu Alkam, Fina Ruzika Zaimar

107-121
- PDF (English)

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

Articles

The Impact of Corporate Governance Mechanisms on Corporate Tax Avoidance in Indonesia Public Companies for the Period 2019–2023

IMPLEMENTATION OF BALANCED SCORECARD IN BUDGET PREPARATION

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

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

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

How Do Social Media, Social Environment, and Trust in Government Influence Tax Compliance Intentions Among Generation Z? Exploring the Mediating Role of Tax Morality and Social Media Engagement

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

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

Harnessing Natural Resources to Inspire Financial Growth and Enhance the Well-being of the Randegan Village Community Harnessing Natural Resources to Inspire Financial Growth and Enhance the Well-being of the Randegan Village Community

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

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

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

Green Budgeting As an Instrument of Sustainable Fiscal Governance: A Systemic Literature Review

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

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

Ethical AI in Accounting and Finance: Risks and Opportunities for Business Strategy Risks and Opportunities for Business Strategy

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

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

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)

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

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

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

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