Archives

  • JULY 2026
    Vol. 14 No. 2 (2026)

    This edition examines the dynamics of financial performance, ESG practices, Islamic banking efficiency, digital transformation, and corporate governance in both local and international contexts. The research highlights how factors such as CSR, CEO experience, audit committee attributes, foreign ownership, and financial literacy influence outcomes like sustainability, credit decisions, and business growth. Special attention is given to emerging market settings, particularly Indonesia, with comparative insights from Malaysia and Australia.

    This issue consists of 10 articles authored by 34 scholars affiliated with at least 14 institutions across 3 countries, including:

    • Indonesia (Universitas Sriwijaya; Universitas Tanjungpura; Universitas Muhammadiyah Papua; Universitas Diponegoro; Universitas Mercu Buana; Universitas Islam Negeri Walisongo; Universitas Islam Bandung; Universitas BPD; UIN Maulana Malik Ibrahim Malang; Politeknik Negeri Cilacap; Politeknik Negeri Lhokseumawe; Jenderal Achmad Yani University)

    • Australia (Victoria University)

    • Taiwan (Asia University)
  • JANUARY 2026
    Vol. 14 No. 1 (2026)

    This edition investigates the determinants of financial performance, firm value, sustainability, and financing costs in businesses and institutions, with a dominant focus on emerging market contexts like Indonesia. The research explores how factors such as corporate governance (ESG, board attributes), financial policies (earnings management, dividends, bootstrapping), technological adoption (fintech), and external factors (political connections) impact critical outcomes like business growth, valuation, cost of debt, and inclusion.

    This issue consists of 11 articles from 32 authors affiliated with at least 19 institutions from 4 countries, including:

    • Indonesia (Politeknik Negeri Bandung; Universitas YPPI Rembang; Universitas Negeri Semarang; UIN Walisongo Semarang; STIE Totalwin Semarang; Universitas Diponegoro; Universitas Mercu Buana; Universitas Widya Dharma Pontianak; Universitas Pamulang; Semarang University; Directorate General of Taxes; Polytechnic of State Finance STAN)

    • Tanzania (Tanzania Institute of Accountancy; College of Business Education)

    • Malaysia (Universiti Utara Malaysia)

    • Canada (Cape Breton University)

  • JULY 2025
    Vol. 13 No. 2 (2025)

  • JANUARY 2025
    Vol. 13 No. 1 (2025)

  • JULY 2024
    Vol. 12 No. 2 (2024)

  • JANUARY 2024
    Vol. 12 No. 1 (2024)

  • JULY 2023
    Vol. 11 No. 2 (2023)

  • JANUARY 2023
    Vol. 11 No. 1 (2023)

  • JULY 2022
    Vol. 10 No. 2 (2022)

  • JANUARY 2022
    Vol. 10 No. 1 (2022)

  • JULI 2021
    Vol. 9 No. 2 (2021)

  • JANUARI 2021
    Vol. 9 No. 1 (2021)

  • JULI 2020
    Vol. 8 No. 2 (2020)

  • JANUARI 2020
    Vol. 8 No. 1 (2020)

  • JULI 2019
    Vol. 7 No. 2 (2019)

  • JANUARI 2019
    Vol. 7 No. 1 (2019)