Articles

• FACTORS AFFECTING INVESTMENT DECISION MAKING AND ITS IMPACT ON FINANCIAL WELLBEING OF THE YOUNG GENERATION IN JAMBI CITY

  Dhiya Ulhaq, Wirmie Eka Putra, Misni Erwati

  75-94

  DOI: https://doi.org/10.32424/1.sar.2025.10.02.17152

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2025-09-30
• THE Effect Of Profitability and Company Age on Human Resource Accounting Disclosure in Idx-Listed Banking Companies

  Destriyana Luthfiyanti, Erna Sulistyowati

  95-107

  DOI: https://doi.org/10.32424/1.sar.2025.10.02.17159

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2025-09-30
• The role of CEO characteristics and ownership structure in carbon emission disclosure: evidence from Indonesian listed firms

  Jaenette Annamelliadyla, Budi Chandra, Robby Krisyadi, Supriyanto Supriyanto, Surny Surny

  143-162

  DOI: https://doi.org/10.32424/1.sar.2025.10.2.18816

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2025-12-31
• The Influence of Corporate Governance, Leverage, and Institutional Ownership on Tax Avoidance with Board Gender Diversity as Moderating Variable

  Khadidjah Dinda Maharani, Tiara Pandansari, Ani Kusbandiyah, ​Siti Nur Azizah

  125 - 142

  DOI: https://doi.org/10.32424/1.sar.2025.10.2.18586

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2025-12-31
• Intellectual Capital, Digital Transformation, and Firm Value: A Cross-Country Analysis of Indonesian and Malaysian Banks

  Aldena Selavi, Bima Cinintya Pratama, Suryo Budi Santoso, Ira Hapsari

  108 - 124

  DOI: https://doi.org/10.32424/1.sar.2025.10.2.18362

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2025-12-31