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

  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

  • PDF (English)

• 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)