Vol. 9 No. 2 (2023): September 2023

Articles

• Bibliometric Analysis for Mapping Future Research About Green Accounting Publications

  Wildan Dwi Dermawan, Dedi Kusmayadi, Irman Firmansyah

  148-162

  • PDF

  DOI : https://doi.org/10.26905/ap.v9i2.9329

  Abstract views: 285, PDF downloads: 257
  

• What Makes It Difficult for Free Trade Agreements to Apply in Indonesia

  Shinta Ayu Sri Yunindhar, Siti Nuryanah

  163-180

  • PDF

  DOI : https://doi.org/10.26905/ap.v9i2.10009

  Abstract views: 271, PDF downloads: 212
  

• Implementation of Financial Inclusion and Digital Transformation in MSMEs With Local Wisdom As Moderation Variables

  Ni Made Ayu Dwijayanti, Wayan Eny Mariani, Ni Made Mega Utami

  181-191

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  DOI : https://doi.org/10.26905/ap.v9i2.10555

  Abstract views: 284, PDF downloads: 246
  

• The Effect of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Capital Structure on Firm Value With Profitability As an Intervening Variable in Banking Companies

  Dea Mutiara Otoxsusilo, Christina Sri Ratnaningsih, Irany Windhyastiti, Umu Khouroh

  196-216

  • PDF

  DOI : https://doi.org/10.26905/ap.v9i2.10801

  Abstract views: 706, PDF downloads: 587
  

• Financial Literacy, Accounting Training, Motivation, Capital, Length of Business: MSME Success

  Nawirah Nawirah, Ditya Permatasari, Devita Nur Romadhoni

  217-236

  • PDF

  DOI : https://doi.org/10.26905/ap.v9i2.10714

  Abstract views: 245, PDF downloads: 184
  

• The Effect of Intellectual Capital on Financial Statement Fraud in Manufacturing Companies Listed on Indonesia Stock Exchange 2018-2022

  Nurul Qalbi Awaliyah, Siti Mutmainah

  237-252

  • PDF

  DOI : https://doi.org/10.26905/ap.v9i2.10917

  Abstract views: 450, PDF downloads: 368
  

• The Taxing Dynamic: Corporate Income Tax Rates and Macroeconomics Indicators’ Impact on Foreign Direct Investment in ASEAN

  Ine Ratna Dewi, Masruri Mochtar, Pardomuan Robinson Sihombing

  253-279

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  DOI : https://doi.org/10.26905/ap.v9i2.10617

  Abstract views: 565, PDF downloads: 459
  

• Value Added Tax Treatment on Health Services After Harmonization of Tax Regulations Law

  Nurcitra Amanda, Lazuardi Widyanto Pratama

  280-293

  • PDF

  DOI : https://doi.org/10.26905/ap.v9i2.9710

  Abstract views: 252, PDF downloads: 345
  

• Does Green Investment Elevate CSR Performance? The Role of CSR Committee As Moderating Factor

  Suhita Whini Setyahuni, Fakhmi Zakaria, Linda Ayu Oktoriza

  294-311

  • PDF

  DOI : https://doi.org/10.26905/ap.v9i2.10574

  Abstract views: 285, PDF downloads: 253
  

• Financial Performance of Sharia Governments Banks and Regional Sharia Government Banks

  Julianto Hutasuhut, Henny Andriyani Wirananda, Ardhansyah Putra Harahap

  312-323

  • PDF

  DOI : https://doi.org/10.26905/ap.v9i2.9807

  Abstract views: 96, PDF downloads: 129
  

• The Influence of Green Accounting on Company Sustainability through Environmental Performance in The Consumer Goods Sector

  Dinda Mega Pertiwi, Lilik Handajani, Widia Astuti

  324-340

  • PDF

  DOI : https://doi.org/10.26905/ap.v9i2.10073

  Abstract views: 991, PDF downloads: 1182
  

• Predicting Financial Distress in Indonesia, Malaysia, and Thailand Transportation and Tourism Companies: a Comparative Analysis of Altman, Springate, Ohlson, Zmijewski, and Grover Models

  Robi Saefudin, Wahyu Setiyorini

  341-356

  • PDF

  DOI : https://doi.org/10.26905/ap.v9i2.11191

  Abstract views: 342, PDF downloads: 562