Vol. 6 No. 1 (2026): Juni 2026

Articles

• The Effect of Tax Understanding, Tax Sanctions, and Tax Payment Awareness on Taxpayer Compliance in Jakarta

  Andika Dwi Prasetyo, Zulmita

  219-236

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• Systematic Literature Review of Sustainable Tourism Village Development: Identification of Four Key Issues and Formulation of a Holistic-Resilient Circular Village (HRCV) Framework

  Maria Anjelina Ngina Bali, Rochmad Bayu Utomo

  237-250

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• Fraudulent Financial Reporting: The Role of the Audit Committee in Mitigating Fraud Risk Factors

  Suciati Rahmadani, Dewi Indriasih, Teguh Budi Raharjo

  251 - 263

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• The Effectiveness of the Use of the SIAPIK Application at PT Liefde Herb Nusantara with the PIECES Approach

  Cinta Liantri, Rika Nalinda, Fitria Naimatu Sadiyah

  264 - 275

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• The Effect Number of Members, Savings, and Loans on Remaining Operating Result (SHU) with Working Capital as a Moderating Variable: A Study of KPRI Tegal City

  Anggi Dwi Agustina, Abdulloh Mubarok, Fahmi Firmansyah

  276 - 288

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• The Effect of Premiums, Investments, Claims, and Underwriting on RBC: Moderating Profitability in Insurance on the IDX 2020–2025

  Eva Anggra Yunita, Yanti Puji Astutie, Juli Riyanto Tri Wijaya, Bilqis Nur Syamsidah

  289 - 304

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• The Role of Risk Perception in Social Media Influence, Overconfidence, and Investment Decisions

  Trii Nurhayati, Eliada Herwiyanti

  305 - 319

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• Carbon Emission Disclosure from a Legitimacy Perspective: Financial, Regulatory, and Environmental Dimensions

  Evi Fauziah Rohmah, Henny Murtini

  320 - 336

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• Effect of CSR, Firm Size and Investment Decisions on Financial Performance: Consumer Non-Cyclicals Listed on IDX

  Bunga Larasyati, Ahmad Rahbani Sulaiman Sirait

  337 - 349

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• The Effect of Fixed Asset Intensity, Profitability, and Audit Quality on Tax Avoidance: IDX Mining Companies 2021-2024

  Ailsa Fitrah Maharani Candra, Ahmad Rahbani Sulaiman Sirait

  350 - 361

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