Vol. 9 No. 1 (2026): March 2026

View Vol. 9 No. 1 (2026): March 2026

Published: 2026-05-11

Diversity, inclusion, and bank performance: Evidence from ASEAN 5 and Vietnam

Fadli Septianto, Irwan Trinugroho, Putra Pamungkas

1-14
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DOI : https://doi.org/10.26905/afr.v9i1.16806
Abstract views: 139, No downloads available.
Financial perfomance as a determinant of bank reputation: An empirical study from bank in ASEAN

Nyayu Khalilah Putri, Mohamad Adam, Isnurhadi, Mu'izzuddin

15-28
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DOI : https://doi.org/10.26905/afr.v9i1.15405
Abstract views: 142, No downloads available.
The impact of ESG disclosure on firm value: The moderating influence of board size within the Singaporean context

Difa Rhiskya Hutabarat, Hersugondo Hersugondo

29-47
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DOI : https://doi.org/10.26905/afr.v9i1.16824
Abstract views: 226, No downloads available.
Accounting for digital intangible assets: A systematic review of recognition, measurement, and disclosure challenges

Karina Nurani Febriani, Elly Astuti, Elana Era Yusdita

48-70
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DOI : https://doi.org/10.26905/afr.v9i1.16803
Abstract views: 518, No downloads available.
Enhancing tax compliance through Coretax: A phenomenological study on SP2DK and audit risk mitigation

Claudia Wanda Melati Korompis, Olivia Yulieta Megi Sardjono, Diana Nova Lintong

71-92
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DOI : https://doi.org/10.26905/afr.v9i1.16823
Abstract views: 144, No downloads available.
Digital taxation and tax compliance in Indonesian Marketplaces: A qualitative study of Shopee Sellers

Rodhiyah Rodhiyah, Andi Iswoyo, Antoni Antoni, Pujianto Pujianto

93-105
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DOI : https://doi.org/10.26905/afr.v9i1.16896
Abstract views: 137, No downloads available.
Examining the moderating role of religiosity on taxpayer awareness, digital tax services, and taxpayer compliance

Bayu Adi, Siti Istikhoroh

106-122
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DOI : https://doi.org/10.26905/afr.v9i1.15129
Abstract views: 162, No downloads available.