Vol. 5 No. 2 (2026): Economics, Business, Accounting & Society Review

Original Articles

• The Role of Public Policy and Digital Connectivity in Driving GDP Growth: A Cross-Country Study of Emerging Economies

  Rachmad Kresna Sakti, Muhammad Faraz Mubarak, Axellina Muara Setyanti, Silvi Asna Prestianawati

  161 - 170

  • DOWNLOAD PDF
  Abstract views: 297 times | Downloads: 236 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.205
  

• Challenges in Oversight Budget Allocation and Disclosure of Irregularities by Local Government Inspectorates in Indonesia

  Cenia Avrilly Nur Azizah, Haryono Pasang Kamase, M. Ikbal Abdullah, Nina Yusnita Yamin, Erwinsyah Erwinsyah

  171 - 184

  • DOWNLOAD PDF
  Abstract views: 200 times | Downloads: 176 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.443
  

• Integrating Technical and Cultural Factors in Financial Reporting Quality: The Roles of Accounting Information Systems, Internal Control, Risk Management, and Tri Pantangan

  Sri Lestari Yuli Prastyatini, Anna Titi Rugaya Honing

  185 - 197

  • DOWNLOAD PDF
  Abstract views: 217 times | Downloads: 175 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.382
  

• The Role of Profitability in Moderating the Effect of Capital Structure and Capital Adequacy on Firm Value

  Ni Nyoman Rahma Dewi, Abdul Kahar, Masruddin Masruddin, I Putu Edi Darmawan

  198 - 209

  • DOWNLOAD PDF
  Abstract views: 264 times | Downloads: 188 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.420
  

• The Influence of Social Media Marketing and Electronic Word of Mouth in Increasing Brand Trust at Benny & Associates Architecture Studio

  Wilbert Sia, Hommy Dorthy Ellyany Sinaga, Irvan Rolyesh Situmorang, Johnny Chandra

  210 - 220

  • DOWNLOAD PDF
  Abstract views: 193 times | Downloads: 137 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.424
  

• The Effect of Perceived Usefulness, Promotional Value, and E-Service Quality on Customer Satisfaction of Generation Z of Digital Bank Users

  Natasyah Natasyah, Faisal Umardani Hasibuan, Aqwa Naser Daulay

  221 - 230

  • DOWNLOAD PDF
  Abstract views: 343 times | Downloads: 152 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.448
  

• Digital Transformation and Firm Performance: Evidence from Indonesian Listed Banks

  Afridian Wirahadi Ahmad, Efrizal Syofyan, Dina Patrisia

  231 - 241

  • DOWNLOAD PDF
  Abstract views: 123 times | Downloads: 108 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.409
  

• Tax Aggressiveness in Energy Sector Companies: Does Institutional Ownership Influence Earnings Management and Liquidity?

  Suratno Suratno, Set Asmapane, Agus Setiawaty

  242 - 254

  • DOWNLOAD PDF
  Abstract views: 128 times | Downloads: 101 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.391
  

• How Cognitive, Affective and Conative Image Dimensions Shape Tourist Loyalty in a Mixed-Image Destination

  Kabul Trifiyanto, Kholifah Kholifah, Tuti Zakiyah

  255 - 268

  • DOWNLOAD PDF
  Abstract views: 157 times | Downloads: 128 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.460
  

• Earnings Persistence and Its Determinants: The Moderating Role of Good Corporate Governance in Non-Cyclical Manufacturing Firms

  Dilla Aisyah Putri, Djenni Sasmita

  269 - 279

  • DOWNLOAD PDF
  Abstract views: 205 times | Downloads: 116 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.378
  

• Fast Fashion vs Sustainable Fashion: Psychological Mechanisms of Generation Z Consumption in the Influencer Era

  Kholifah Kholifah, Kabul Trifiyanto

  280 - 293

  • DOWNLOAD PDF
  Abstract views: 175 times | Downloads: 131 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.461
  

• The Effect of Good Corporate Governance on Earnings Management with Audit Quality as a Moderating Variable

  Elisa Nurmalita, Cornelius Rantelangi, Agus Setiawaty

  294 - 309

  • DOWNLOAD PDF
  Abstract views: 120 times | Downloads: 92 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.445
  

• Bancruptcy Prediction in The Indonesia Sharia Stock Index Coal Mining: Altman Z-Score vs Zmijewski X-Score

  Trisya Qurota A'yun, Clarashinta Canggih

  310 - 318

  • DOWNLOAD PDF
  Abstract views: 86 times | Downloads: 67 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.410
  

• Unlocking Generation Z’s Investment Interest Through Investment Knowledge and Risk Tolerance

  Yulianita Rahayu, Juju Zuhriatusobah , Febriyani Lut’fiyah, Shofi Wahyuni, Alya Putri Nazla, Tria Nur Asyifa, Aldin Akmal Salam

  319 - 329

  • DOWNLOAD PDF
  Abstract views: 75 times | Downloads: 65 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.369
  

• From Sustainability Practices to Corporate Value: The Roles of ESG, Green Accounting, Intellectual Capital, and Audit Committee Expertise

  Mohamad Vigu Gonzales, Imam Hidayat

  330 - 340

  • DOWNLOAD PDF
  Abstract views: 83 times | Downloads: 75 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.390
  

• Financial Awareness, Islamic Business Ethics, and Tax Compliance: Examining the Role of Mental Accounting among Halal SMEs

  Fatati Nuryana, Sri Handayani , Mohammad Muhlis Anwar , Ummi Kulsum

  341 - 351

  • DOWNLOAD PDF
  Abstract views: 31 times | Downloads: 16 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.469