Vol. 1 No. 4 (2025): October

Published: 2026-03-09

In Press

Articles
Analysis of the Indonesia–EFTA Comprehensive Economic Partnership Agreement (IE-CEPA) to Enhance Indonesia’s Export Market Access
Dwi Fauziansyah Moenardy* - Faculty of Economics and Business, Universitas Widyatama, Bandung, Indonesia Rizal Budi Santoso - Faculty of Economics and Business, Universitas Widyatama, Bandung, Indonesia Rizqi Muttaqin - Faculty of Economics and Business, Universitas Widyatama, Bandung, Indonesia
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View : 355 Download : 369 Pages : 152-165
Analysis of the Indonesia–EFTA Comprehensive Economic Partnership Agreement (IE-CEPA) to Enhance Indonesia’s Export Market Access
Dwi Fauziansyah Moenardy* - Faculty of Economics and Business, Universitas Widyatama, Bandung, Indonesia Rizal Budi Santoso - Faculty of Economics and Business, Universitas Widyatama, Bandung, Indonesia Rizqi Muttaqin - Faculty of Economics and Business, Universitas Widyatama, Bandung, Indonesia
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355 369 152-165
The Effect of Independent Commissioners, Liquidity, and Information Asymmetry on Earnings Quality with the Audit Committee as a Moderating Variable
(An Empirical Study of Technology Sector Companies Listed on the Indonesia Stock Exchange 2020-2024 Period)
Deysa Rosiana Arief* - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia Agung Dharmawan Buchdadi - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia Muhammad Yusuf - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia
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View : 135 Download : 116 Pages : 166-180
The Effect of Independent Commissioners, Liquidity, and Information Asymmetry on Earnings Quality with the Audit Committee as a Moderating Variable
(An Empirical Study of Technology Sector Companies Listed on the Indonesia Stock Exchange 2020-2024 Period)
Deysa Rosiana Arief* - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia Agung Dharmawan Buchdadi - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia Muhammad Yusuf - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia
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135 116 166-180
Dualism of Authority in Digital Account Inheritance Monetisation Between Sharia and Technology: An Islamic Inheritance Law Approach Based on Maslahah Mursalah
Sinta Devi Ambarwati* - Universitas KH. Abdul Chalim, Indonesia
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View : 122 Download : 87 Pages : 181-192
Dualism of Authority in Digital Account Inheritance Monetisation Between Sharia and Technology: An Islamic Inheritance Law Approach Based on Maslahah Mursalah
Sinta Devi Ambarwati* - Universitas KH. Abdul Chalim, Indonesia
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122 87 181-192
The Mediating Role of Transparency and Accountability in the Relationship Between Financial Reporting Quality and Financial Performance at the Directorate General of Taxes of the Republic of Indonesia
Tri Ameliyaningsih* - Master of Accounting Study Program, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia Adam Zakaria - Master of Accounting Study Program, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia Indra Pahala - Master of Accounting Study Program, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia
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View : 127 Download : 98 Pages : 193-208
The Mediating Role of Transparency and Accountability in the Relationship Between Financial Reporting Quality and Financial Performance at the Directorate General of Taxes of the Republic of Indonesia
Tri Ameliyaningsih* - Master of Accounting Study Program, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia Adam Zakaria - Master of Accounting Study Program, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia Indra Pahala - Master of Accounting Study Program, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia
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127 98 193-208
Corporate Political Funding in India: An Empirical Study about Corporate Donations, Foreign Donations & Electoral Bonds
Sandeep Khakase* - Maharashtra National Law University (MNLU), Mumbai, India Arshad Bhat - Amity University, Navi Mumbai, India
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View : 76 Download : 41 Pages : 209-222
Corporate Political Funding in India: An Empirical Study about Corporate Donations, Foreign Donations & Electoral Bonds
Sandeep Khakase* - Maharashtra National Law University (MNLU), Mumbai, India Arshad Bhat - Amity University, Navi Mumbai, India
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76 41 209-222