DOI: https://doi.org/10.28932/jam.v18i1

Published: 2026-05-21

Articles

The Role of Foreign Ownership in Moderating Board Characteristics, Independent Directors, and Board of Commissioners on Bank Financial Performance in Indonesia

Serly Serly, Vindy Vanessa, Budi Harsono

1-21

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DOI: https://doi.org/10.28932/jam.v18i1.14164

Cash Holdings in Indonesia’s Consumer Goods Sector

Nafa Yuliastri, Syifa Nurlita Sari, Farah Margaretha Leon

22-43

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DOI: https://doi.org/10.28932/jam.v18i1.14178

ESG Disclosure, Cost of Debt, and the Moderating Role of Board Characteristics

Vicky Putra Surifran, Se Tin Se Tin, Lidya Agustina

44-67

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DOI: https://doi.org/10.28932/jam.v18i1.14437

The Role of Financial Constraints in The ESG Performance and Financial Performance Relationship

Renny Wulandari, Rina Mayasafitri, Febriati Febriati

68-85

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DOI: https://doi.org/10.28932/jam.v18i1.14898

Ownership Structure and Corporate Governance Effects on Green Banking Disclosure

Salsahbilah Salsahbilah, Siti Jubedah

86-98

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DOI: https://doi.org/10.28932/jam.v18i1.15164

The Impact of Good Governance, Employee Competence, and Accounting Information Systems on Financial Report Quality in The Bandung City Government

Edo William Nemnay, R. Ait Novatiani

99-117

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DOI: https://doi.org/10.28932/jam.v18i1.14888

Q4 Syndrome in Public Sector Financial Management: Case and Evidence from a Spending Unit of Indonesia’s Ministry of Transportation

Emanuel Damarjati

118-138

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DOI: https://doi.org/10.28932/jam.v18i1.15073

Sustainability Reporting Readiness in Indonesian Mining Companies

Ayu Puspitasari, Ika Nur Azmi

139-162

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DOI: https://doi.org/10.28932/jam.v18i1.15106

Exploring the Determinant of Business Students’ Sustainability Behavior

Budi Hartono Kusuma, Sri Sundari, Kartini Kartini

163-176

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DOI: https://doi.org/10.28932/jam.v18i1.15240

Digital Accounting Tools and Perceived Financial Reporting Accuracy in Sri Lankan Universities

K.G.Dhammika B. Katupulla, M.H.M. Riyas, Mohamad Zulman Hakim, Hesty Erviani Zulaecha, Dewi Rachmania

177-193

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DOI: https://doi.org/10.28932/jam.v18i1.13617

Analyzing Micro, Small, and Medium Enterprises' Taxpayer Compliance Through Tax Socialization, Tax Penalties, and e-Form Implementation

Devi Devi, Janiman Janiman

194-208

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DOI: https://doi.org/10.28932/jam.v18i1.15215