Vol. 11 No. 02 (2026)

Articles

• When Gender Matters: Board Gender Diversity and the Capital Structure-Financial Performance Relationship

  Hendi Rohendi, Endah Dwi Kusumastuti, Muhammad Hafidz, Esau Jadee Hartanto

  54-63

  • pdf

• The Effect of Tax Ratio, Intangible Assets, Company Size, and Tunneling on Transfer Pricing of Indonesian Pharmaceutical Companies

  Yudhistira Ardana, Dian Sugiarti, Yunus Mustaqim

  64-73

  • pdf

• Determinants of Provincial Government Financial Performance in Indonesia

  Mastinah, Siska Aprianti, Yuli Antina Aryani

  74-87

  • pdf

• Persistently Low Fiscal Autonomy: Determinants of Local Government Financial Independence in South Sumatra Province’s Regencies and Cities

  R.A. Putri Abelia, Eka Jumarni Fithri, Nurhasanah

  88-99

  • pdf

• The Moderating Effect of Audit Tenure in The Relationship Among Auditor’s Work Experience, Competence, and Audit Quality

  Lolita Wisuda, Andri Zainal, OK Sofyan Hidayat, Esa Setiana, Chandra Situmeang

  100-109

  • pdf

• Implementation of PSAK 109 on Zakat Accounting at BAZNAS Tanah Laut Regency

  Yuli Fitriyani, Rahmatullah Al Fikri, Astia Putriana, M. Dimas Ramadhani

  110-119

  • pdf

• MSMEs Tax Compliance: Do State Officials' Hedonistic, Trust in Government, Government Transparency, and Tax Sanctions matter?

  Rakha Afdhansyah Rifqi, Nur Wachidah Yulianti

  120-130

  • pdf