Vol. 2 No. 3 (2025): August

Published: 2025-07-29

This issue is available online since 29 July 2025 for regular issue of August 2025. All articles in this issue (1 literature review and 13 original research articles) were written by 36 authors mainly from Indonesia.

 

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Articles
The Influence of Motivation and Organizational Culture on the Performance of Employees at the Department of Fisheries and Food in Pasaman Regency
Ria Widhia Sari*, Endarwita, Yurasti
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169
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65
Pages :
262-268
The Influence of Motivation and Organizational Culture on the Performance of Employees at the Department of Fisheries and Food in Pasaman Regency
Ria Widhia Sari*, Endarwita, Yurasti
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View: 169 Download: 65 Page: 262-268
The Influence of Environmental Social Governance (ESG) Disclosure, Capital Structure, and Financial Performance on Firm Value (A Study on LQ45 Index Companies Listed on the Indonesia Stock Exchange (IDX) in 2020–2023)
Rina Rahayu*, Neni Maryani
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317
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121
Pages :
269-283
The Influence of Environmental Social Governance (ESG) Disclosure, Capital Structure, and Financial Performance on Firm Value (A Study on LQ45 Index Companies Listed on the Indonesia Stock Exchange (IDX) in 2020–2023)
Rina Rahayu*, Neni Maryani
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View: 317 Download: 121 Page: 269-283
The Influence of Institutional Ownership, Independent Commissioners and Profitability on Tax Avoidance with Firm Size as a Moderating Variable (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2019-2023)
Isni Mardiani*, Indra Pahala, Achmad Fauzi
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186
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88
Pages :
284-296
The Influence of Institutional Ownership, Independent Commissioners and Profitability on Tax Avoidance with Firm Size as a Moderating Variable (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2019-2023)
Isni Mardiani*, Indra Pahala, Achmad Fauzi
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View: 186 Download: 88 Page: 284-296
Determinants of Savings and Loan Cooperative Development: The Role of Member Participation and Financial Literacy
Ida Nirwana, Esy Sriyanti, Fadri Andreskhi*
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133
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105
Pages :
297-303
Determinants of Savings and Loan Cooperative Development: The Role of Member Participation and Financial Literacy
Ida Nirwana, Esy Sriyanti, Fadri Andreskhi*
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View: 133 Download: 105 Page: 297-303
Exploring Financial Behaviour in MSME’s Sector: a Sytematic Review of Literacy, Attitude, and Gender Perspective
Achmad Murdiono*, Fajar Azmi Kurniawan, Heri Pratikto, Agus Hermawan
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159
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85
Pages :
304-310
Exploring Financial Behaviour in MSME’s Sector: a Sytematic Review of Literacy, Attitude, and Gender Perspective
Achmad Murdiono*, Fajar Azmi Kurniawan, Heri Pratikto, Agus Hermawan
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View: 159 Download: 85 Page: 304-310
The Impact of Motivation and Work Environment in Improving the Performance of Government Employees of the Hiliran Gumanti Sub-District, Solok Regency
Rivo Revanda*, Afni Yeni, Wahyu Indah Mursalini
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124
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98
Pages :
311-315
The Impact of Motivation and Work Environment in Improving the Performance of Government Employees of the Hiliran Gumanti Sub-District, Solok Regency
Rivo Revanda*, Afni Yeni, Wahyu Indah Mursalini
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View: 124 Download: 98 Page: 311-315
SDGs and Sustainability Reporting: Their Effect on Financial Performance of Energy Firms in Indonesia
Ahmad Haidar Yazid*, Neni Maryani
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174
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98
Pages :
316-328
SDGs and Sustainability Reporting: Their Effect on Financial Performance of Energy Firms in Indonesia
Ahmad Haidar Yazid*, Neni Maryani
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View: 174 Download: 98 Page: 316-328
The Influence of E-Service Quality, E-Word of Mouth, and Customer Experience on Purchase Decisions of Sociolla Products (A Study on SOCO by Sociolla Application Users in Malang)
Syifa Haniatul Muthofi’in, Karina Utami Anastuti*
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156
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114
Pages :
329-336
The Influence of E-Service Quality, E-Word of Mouth, and Customer Experience on Purchase Decisions of Sociolla Products (A Study on SOCO by Sociolla Application Users in Malang)
Syifa Haniatul Muthofi’in, Karina Utami Anastuti*
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View: 156 Download: 114 Page: 329-336
The Influence of Environmental, Social, Governance (ESG) and Company Size on Stock Returns (Case Study of Mining Sector Companies Listed on the IDX 2016-2023 Period)
Dilfah Fadiah Dzul Karnaen*, Neni Maryani
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153
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92
Pages :
337-349
The Influence of Environmental, Social, Governance (ESG) and Company Size on Stock Returns (Case Study of Mining Sector Companies Listed on the IDX 2016-2023 Period)
Dilfah Fadiah Dzul Karnaen*, Neni Maryani
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View: 153 Download: 92 Page: 337-349
The Influence of ATLAS Utilization, Auditor Competence, and Time Pressure on Audit Quality at Public Accounting Firms in Bali Province
Anak Agung Putu Rista Andari*, Ni Luh Sari Widhiyani, I Ketut Sujana
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151
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106
Pages :
350-364
The Influence of ATLAS Utilization, Auditor Competence, and Time Pressure on Audit Quality at Public Accounting Firms in Bali Province
Anak Agung Putu Rista Andari*, Ni Luh Sari Widhiyani, I Ketut Sujana
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View: 151 Download: 106 Page: 350-364
The Effect of Green Accounting Implementation, Sales Growth, and Firm Size on Firm Value (A Study on Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange (IDX) in 2019–2023)
Nabila Sabriyanti*, Romli
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174
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127
Pages :
365-378
The Effect of Green Accounting Implementation, Sales Growth, and Firm Size on Firm Value (A Study on Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange (IDX) in 2019–2023)
Nabila Sabriyanti*, Romli
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View: 174 Download: 127 Page: 365-378
The Influence of Financial Risk Attitude and Financial Risk Tolerance on MSME Risk Management Strategies in West Pasaman
Mia Muchia Desda*
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136
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69
Pages :
379-386
The Influence of Financial Risk Attitude and Financial Risk Tolerance on MSME Risk Management Strategies in West Pasaman
Mia Muchia Desda*
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View: 136 Download: 69 Page: 379-386
The Influence of Tax Knowledge and E-Filing System Implementation on MSME Tax Compliance in the Digital Economy Era (Study at KPP Pratama Cimahi)
Meidina Azzahra*, Usman Sastradipraja
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157
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82
Pages :
387-399
The Influence of Tax Knowledge and E-Filing System Implementation on MSME Tax Compliance in the Digital Economy Era (Study at KPP Pratama Cimahi)
Meidina Azzahra*, Usman Sastradipraja
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View: 157 Download: 82 Page: 387-399
The Effect of Workload and Work Discipline on Employee Performance at the Inspectorate of West Pasaman Regency
Endang Tirtana Putra*, Mai Yuliza, Citra Suci Mantauv, Delfi Efrida
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144
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79
Pages :
400-406
The Effect of Workload and Work Discipline on Employee Performance at the Inspectorate of West Pasaman Regency
Endang Tirtana Putra*, Mai Yuliza, Citra Suci Mantauv, Delfi Efrida
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View: 144 Download: 79 Page: 400-406