Vol. 10 No. 02 (2025): December 2025

DOI: https://doi.org/10.33062/ajb.v10i02

Published: 2025-12-30

Articles

Impact of Corporate Governance, Capital Structure, and Liquidity on Regional Bank Profitability in Indonesia

Sudradjat

113-124
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Utilizing Household Electricity Consumption Data as an Indicator for Identifying High-Income Taxpayers to Optimize the Tax Ratio in Indonesia

Rizki Ahmad Fauzi, Darwin Marasi Purba

125-134
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Analysis of the Income Statement of Five-Star Hotels Listed on the Indonesia Stock Exchange (IDX) Using a Relative Sales Approach

Luh Putu Kartika Dewi Dewi, Ni Nyoman Suli Asmara Yanti

135-150
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Digital Government Transformation A Bibliometric Analysis Review

Fandi Prasetya, Izzato Millati, Sandra Sukma Embuningtiyas, Delia Eca Fitria

151-164
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The Influence of Apparatus Competence, Effectiveness of Accounting Information Systems, and Community Participation on the Prevention of Village Fund Fraud

Ilham Galih Dini Hari, Nugraeni

165-180
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The Impact of the Designation of Coal as a Taxable Good (BKP) on VAT Treatment and Revenue Recognition A Case Study at PT BNM

Mela Nurdialy, Amira Nabila Fitri, Aulia Hidayati

181-196
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The Effect of Governance Mechanisms and Environmental Disclosure on Financial Performance The Mediating Role of Earnings Management

Widijaya, Wesliana Irvetta

197-218
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Analysis of Whistleblowing System Usage Intent Roles of Legal Protection, Information Availability, and Violation Seriousness

Cecilia Josefrina Purnamaputri Wantania, Nugraeni

219-232
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The Effect of Budget Efficiency on the Accountability of Local Government Agency Performance

Fauziyah Azzahro, Senato Erasandi, Nurcahyaning Dwi Kusumaningrum, Eka Larasati Maghfiroh

233-244
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When Green Hurts Value Unless You Run Lean How Operational Efficiency and Board Size Shape ESG’s Impact on Firm Value

Meka Darwis, Arief Wibisono Lubis

245-262
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Effect of Socialization and Literacy on Compliance Tax Sanctions as a Moderated

Fanny Angelica, Cherrya Dhia Wenny

263-272
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