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

View Vol. 14 No. 2 (2026): JULY 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)
DOI: https://doi.org/10.32497/keunis.v14i2
Published: 2026-07-02

Articles

  • Driving ESG Performance through Green Finance and Digital Transformation: The Strategic Role of CEO Foreign Experience

    Tabah Rizki, Rafles Ginting, Windy Jatmika, Andi Amri
    128-139
    DOI: https://doi.org/10.32497/keunis.v14i2.6983

  • The Role of CSR as a Moderating Variable in Optimizing The Performance of The Halal Cosmetics Industry

    Warno Warno
    140-153
    DOI: https://doi.org/10.32497/keunis.v14i2.7364

  • Modeling The Trade Flows of Leading Fishery Commodities in The Southern Region of Central Java Using The Gravity Model

    Ganjar Ndaru Ikhtiagung, Faidzin Firdhaus, Septi Purwaningsih, Sasongko Adi Priyanto
    154-164
    DOI: https://doi.org/10.32497/keunis.v14i2.7160

  • Does Foreign Ownership Amplify the Impacts of Environmental Management System and Environmental Cost on ASRRAT?

    Dwi Jayanti; Alya Putri Cellya
    165-175
    DOI: https://doi.org/10.32497/keunis.v14i2.7208

  • Beyond Financial Metrics: Can ESG Activities Attenuate Financing Anomalies in Sharia-Indexed Firms?

    Mekani Vestari, Fuad, Dwi Ratmono
    176-184
    DOI: https://doi.org/10.32497/keunis.v14i2.7417

  • The Influence of Financial Ratios and Non-Accounting Information on Credit Decisions at Bank Syariah Indonesia (BSI)

    Edy Zulfiar, Faisal Faisal, Mariana Mariana, Anhar Firdaus, Diana Diana
    185-197
    DOI: https://doi.org/10.32497/keunis.v14i2.7089

  • Financial Literacy and Planning on Financial Well-Being: The Mediating Role of Behavior

    Sri Anah, Wahyu Anggraini, Abdul Rahmat, Garin Pratiwi Solihati
    198-207
    DOI: https://doi.org/10.32497/keunis.v14i2.7104

  • Do Islamic Rural Banks in West Java Become More Efficient Over Time? A Panel Stochastic Frontier Analysis

    Mohamad Andri Ibrahim, Alya Naima Siti Najwa, Yayat Rahmat Hidayat, Panji Adam Agus Putra
    208-219
    DOI: https://doi.org/10.32497/keunis.v14i2.7433

  • From Bali to the Gold Coast: A Comparative Study of Digital Transformation in Tourism Taxation of Indonesia and Australia

    Fatmawati Zahroh, Ranjith Ihalanayake
    230-240
    DOI: https://doi.org/10.32497/keunis.v14i2.7251

Seminars and Conferences

  • Audit Committee Characteristics in Driving ESG Performance under ESG Exposure Conditions

    Alfita Rakhmayani, Rifki Adhi Prasetyo, Maya Aresteria, Dian Kusuma Wardani, Muhammad Agung Syaputera
    220-229
    DOI: https://doi.org/10.32497/keunis.v14i2.7568