Vol. 10 No. 1 (2025): Berkala Akuntansi dan Keuangan Indonesia

Articles

• EXPLORING THE ROLE OF ETHICAL RELATIVISM, MENTAL ACCOUNTING, AND TAX DIGITALIZATION IN MSME TAX COMPLIANCE

  DOI : 10.20473/baki.v10i1.75950

  Ahmad Danang Sagita ⁽¹⁾, Elia Mustikasari ⁽²⁾

  (1) Universitas Airlangga, Indonesia,

  (2) Universitas Airlangga, Indonesia

  1-20

  Abstract : 71

  PDF : 127

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  DOI : 10.20473/baki.v10i1.75950

• THE DOUBLE-EDGED EFFECT OF CORPORATE GOVERNANCE: THE INTERACTION OF MANAGERIAL ABILITY AND CORPORATE GOVERNANCE REDUCES SUSTAINABILITY REPORTING

  DOI : 10.20473/baki.v10i1.55272

  Dieza Risqi Ardila Yusuf ⁽¹⁾, Frida Fanani Rohma ⁽²⁾

  (1) Universitas Trunojoyo Madura, Indonesia,

  (2) Universitas Trunojoyo Madura, Indonesia

  21-35

  Abstract : 458

  PDF : 528

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  DOI : 10.20473/baki.v10i1.55272

• SUCCESS FACTORS OF EQUITY CROWDFUNDING AND RURAL BANKS

  DOI : 10.20473/baki.v10i1.50956

  Sumiyati Sumiyati ⁽¹⁾

  (1) Bangka Belitung University, Indonesia

  36-54

  Abstract : 257

  PDF : 319

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  DOI : 10.20473/baki.v10i1.50956

• FINANCIAL DISTRESS AND INDONESIAN MANUFACTURING STOCK PRICES: A ZMIJEWSKI-GROVER MODEL

  DOI : 10.20473/baki.v10i1.58919

  Akhmad Akram Hirman ⁽¹⁾, Taskurun ⁽²⁾, Andi Ramdan Al Qadri ⁽³⁾

  (1) Universitas Airlangga, Indonesia,

  (2) Universitas Airlangga, Indonesia,

  (3) Universitas Airlangga, Indonesia

  55-73

  Abstract : 347

  PDF : 504

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  DOI : 10.20473/baki.v10i1.58919

• ANALYSIS OF INTERNATIONAL BOYCOTT ON STOCK PERFORMANCE AND VALUE OF MANUFACTURING COMPANIES ON THE IDX

  DOI : 10.20473/baki.v10i1.67085

  Wiwit Anisa ⁽¹⁾, Herni Nursetiana ⁽²⁾, Versiandika Yudha Pratama ⁽³⁾

  (1) Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan, Indonesia,

  (2) Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan, Indonesia,

  (3) Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan, Indonesia

  74-92

  Abstract : 334

  PDF : 789

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  DOI : 10.20473/baki.v10i1.67085

• FINANCIAL LITERACY, DEMOGRAPHIC FACTORS, OVERCONFIDENCE, AND INVESTMENT DECISIONS AMONG UNIVERSITY STUDENTS IN INDONESIA'S MAJOR CITIES

  DOI : 10.20473/baki.v10i1.66329

  Helma Malini ⁽¹⁾

  (1) Universitas Tanjungpura

  93 - 117

  Abstract : 100

  PDF : 252

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  DOI : 10.20473/baki.v10i1.66329

• NAVIGATING TAX COMPLIANCE: THE INTERPLAY OF SELF-ASSESSMENT, SERVICE QUALITY, AND SANCTIONS AMONG INDIVIDUAL TAXPAYERS

  DOI : 10.20473/baki.v10i1.67343

  Hendro Paulus ⁽¹⁾

  (1) Universitas Mercu Buana, Indonesia

  118-139

  Abstract : 115

  PDF : 85

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  DOI : 10.20473/baki.v10i1.67343

• TAX AVOIDANCE POTENSIAL BASED ON FINANCIAL PERFORMANCE, CSR, AND FIXED ASSET INTENSITY

  DOI : 10.20473/baki.v10i1.73043

  DEDEN TARMIDI ⁽¹⁾, Angela Dirman ⁽²⁾, Fairas Panca Yudha ⁽³⁾

  (1) Universitas Mercu Buana, Indonesia,

  140 - 152

  Abstract : 43

  PDF : 88

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  DOI : 10.20473/baki.v10i1.73043