Vol. 11 No. 01 (2026): June 2026

Articles

• Integration of Green Finance and Sharia Economy in Supporting Sustainable Development Goals (SDGs)

  M Jauhari, Hendri Nur Alam, Rina Dwi Wulandari

  1-14

  • pdf

• Determinants of Earnings Quality in LQ45 Companies: The Role of Investment Opportunity Set, Earnings Persistence, Liquidity, and Dividend Payout Ratio

  Marta Marta, Hartono Hartono

  15-30

  • pdf

• How Does Financial Performance and Corporate Governance Effect the Sustainability Reporting Quality?

  Kholishotul Fitriyah, Suwarno Suwarno

  31-42

  • pdf

• Good Corporate Governance, Green Accounting, Carbon Emission Intensity, and Company Value: an Empirical Study on the Basic Materials Sector in the Indonesia Stock Exchange Period 2021–2024

  Fakhri Maulana Hawali, Linda Agustina, Darwin Marasi Purba

  43-58

  • pdf

• The Impact of Digital Audit Technology and Auditor Competence on Internal Audit Effectiveness

  Meliana Febriyanti, Ida Rosnidah

  59-72

  • pdf

• The Effect of Electronic-Based Government Systems (SPBE) on Regional Tax Growth

  Mela Nurdialy, Aulia Hidayati

  73-84

  • pdf

• Analysis of the Implementation of PSAK 105 Mudharabah Accounting on the Quality of Bank Syariah Indonesia (BSI) Financial Reports for 2021–2024

  Dahlia Dahlia, Rizki Ahmad Fauzi

  85-96

  • pdf

• Strengthening Budget Performance in the Public Sector: The Interplay of Accountability, Transparency, Supervision, Employee Competence, and Religiosity

  Anisa Dewi Arismaya, Satria Avianda Nurcahyo

  97-112

  • pdf