Vol 5 No 2 (2025): December

Articles

• The Impact of ESG Performance on Firm Financial Risk: Evidence from ASEAN-4 Energy Companies

  Muhammad Ayoub

  171-190

  • PDF (English)

• Effect of Loan Portfolio Diversification on Financial Performance: Evidence from Licensed Commercial Banks in Sri Lanka

  Sazna MIF

  191-201

  • PDF (English)

• HAMBATAN-HAMBATAN PENERAPAN ISAK 335 DALAM PENYUSUNAN LAPORAN KEUANGAN PADA MASJID AT-TAQWA BANJARMASIN

  Mahyuni, Basyirah Ainun, Manik Mutiara Sadewa, Lusiana Handayani

  203-222

  • PDF (English)

• Rethinking Muslim Consumption: Israf and Tabdzir as Ethical Boundaries in Everyday Economic Behavior

  Mochammad Arif

  223-233

  • PDF (English)

• Dampak Kenaikan Tarif PPN 12% terhadap UMKM di Indonesia pada Era Transformasi Pajak Digital 2025

  Septiyani Wulandari, Imahda Khoiri Furqon

  235-245

  • PDF (English)

• Young Generation Taxpayer Awareness: Evidence from Balikpapan University

  Yudea

  247-260

  • PDF (English)

• Mengukur Transparansi Pelaporan Segmen Usaha pada Industri Barang Konsumsi: Kepatuhan terhadap PSAK 5

  Aisha Candra Dewi, Rimi Gusliana Mais

  261-272

  • PDF (English)

• Perbandingan Konsep Kesejahteraan Antara Persfektif Islam dan Barat

  Muhammad Yassir Fahmi, Lusiana Handayani, Aneta Rakhmawati

  273-290

  • PDF (English)

• Pengukuran Program Gamasya (Bantuan Modal dan Gerobak) di LAZIS Nurul Falah Surabaya Menggunakan Indeks Pendayagunaan Zakat (IPZ)

  Choiriya Rosita Anatasya, Fadilatus Sa’diyah, Achmad Dzulkifli, Firman Ramadhan, Hamam Nashiruddin Afandi, Moh. Al-Farizi, Saifullah Nurdin

  291-311

  • PDF (English)

• Production Cost Control Through Variance Analysis: Evidence from PT Kalimantan Concrete Engineering Indonesia

  Risha Zuraida, Noor Safrina, Rizky Amelia, Hikmahwati, Julkawait, Mark Gabriel Wagan Aguilar

  313-327

  • PDF (English)

• Analisis Inovasi Transaksi Uang Kayu dan Dampaknya Pada Pengelolaan Modal Kerja di Pasar Tumpah Pringgodani Balikpapan

  Nur Janah, Monika

  329-337

  • PDF (English)

• Praktik Pengelolaan Dana Produktif dan Implikasinya terhadap Kesejahteraan Anak pada LKSA Sentosa Banjarmasin

  Risky Mustika Wardani, Mochammad Arif Budiman

  339-354

  • PDF (English)