Archives

  • 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)