Articles

• Unveiling Factors Affecting Audit Fees: Characteristics Of Firms And Public Accounting Firms

  Irwan Adimas Ganda Saputra, Luqman Hakim, Eko Wahjudi, Vivi Pratiwi, Ni Nyoman Alit Triani

  138-159

  DOI: https://doi.org/10.46367/jas.v8i2.2063

  Abstract Views: 676 | PDF Downloads: 698

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• Financial Literacy Can Overcome Barriers To MSME Financing: Evidence From Indonesia

  I Made Suidarma, Komang Sri Widiantari, Masno, Desak Made Sukarnasih, Aura Armanid, I Dewa Nyoman Marsudiana

  160-183

  DOI: https://doi.org/10.46367/jas.v8i2.2050

  Abstract Views: 900 | PDF Downloads: 753

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• Relationship Of Financial Leverage On Investment Decisions And Firms' Value: Evidence From Indonesia Manufacturing Companies

  Misrah Misrah, Arifin Arifin

  184-202

  DOI: https://doi.org/10.46367/jas.v8i2.1897

  Abstract Views: 1044 | PDF Downloads: 2308

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• Enhancing Islamic Bank Performance: The Role Of Sharia Supervisory Board Attributes And Intellectual Capital

  Aryani Intan Endah Rahmawati, Adhelia Desi Prawestri, Samsul Rosadi, Marita Kusuma Wardani

  203-226

  DOI: https://doi.org/10.46367/jas.v8i2.1943

  Abstract Views: 519 | PDF Downloads: 543

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• Determinant Factors Of Financial Distress In Construction Companies: Moderation By Company Size

  Moh. Afrizal Miradji, Irsyad Kamal, Dewi Sartika, Cuk Jaka Purwanggono, Iwan Setiawan

  227-248

  DOI: https://doi.org/10.46367/jas.v8i2.2074

  Abstract Views: 616 | PDF Downloads: 428

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• Determinant Of Fraud Prevention In Regional Financial And Asset Management: Moderation Of Internal Audit

  Renya Rosari, Dwi Cahyo Utomo

  249-271

  DOI: https://doi.org/10.46367/jas.v8i2.2085

  Abstract Views: 549 | PDF Downloads: 408

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• Religiousness As A Shield In Corporate Tax Avoidance

  Hengky Leon, Vito Apriyanto

  272-294

  DOI: https://doi.org/10.46367/jas.v8i2.2149

  Abstract Views: 457 | PDF Downloads: 333

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• Factor Affecting Profit Distribution Management In Islamic Commercial Banks: Moderation Of Return On Assets

  Rihfenti Ernayani

  295-315

  DOI: https://doi.org/10.46367/jas.v8i2.2152

  Abstract Views: 503 | PDF Downloads: 497

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• Revealing The Impact Of Regional Government Function Budget Patterns On Achievements SDG 11 In Indonesia

  Rahmi Dwi Novitasari, Sugianto Sugianto

  316-340

  DOI: https://doi.org/10.46367/jas.v8i2.2117

  Abstract Views: 634 | PDF Downloads: 684

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• Financial Performance And Company Value: Good Corporate Governance As Moderation

  Channy Setiawati, Dwi Orbaningsih, Umi Muawanah

  341-363

  DOI: https://doi.org/10.46367/jas.v8i2.2076

  Abstract Views: 924 | PDF Downloads: 553

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• Muzakki’s Trust In Zakat Payment: The Role Of Zakat Literacy, Transparency, Accountability, And Religiosity

  Zainal Alim Adiwijaya, Arimbi Desya Pratiwi, Rita Rosalina

  364-388

  DOI: https://doi.org/10.46367/jas.v8i2.2129

  Abstract Views: 670 | PDF Downloads: 835

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• The Role Of Profitability In Mediating Determinants Of Firm Value

  Ady Inrawan, Darwin Lie

  389-413

  DOI: https://doi.org/10.46367/jas.v8i2.2180

  Abstract Views: 697 | PDF Downloads: 614

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• Budget Politics, Motivation, In Budget Participation, And Local Government Performance In Indonesia

  Ernawaty Usman, Sugianto Sugianto, Asri Usman

  414-437

  DOI: https://doi.org/10.46367/jas.v8i2.2196

  Abstract Views: 428 | PDF Downloads: 244

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• Do Islamic Financial Resources Affect Profitability Of Islamic Banking?

  Falikhatun Falikhatun, Rahma Widaningrum, Arif Lukman Santoso

  438-458

  DOI: https://doi.org/10.46367/jas.v8i2.2187

  Abstract Views: 475 | PDF Downloads: 352

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