Vol. 5 No. 5 (2025): September 2025

					View Vol. 5 No. 5 (2025): September 2025

In this issue Vol. 5 No. 5 (2025): September11 submitted manuscripts2 article was declined after initial review by the editor, 2 articles were declined after the peer review process, and 7 articles were published.


In this issue Vol. 5 No. 5 (2025): September, all of the published articles were authored/co-authored by 14 authors from 8 Institutions and 3 Country, i.e., Universitas  Hayam Wuruk Perbanas (Indonesia), Universitas Jenderal Achmad Yani (Indonesia), Karabuk University (Turkey), Universitas Pembangunan Panca Budi (Indonesia), UIN  Jurai  Siwo (Indonesia), Universitas Jendral Soedirman (Indonesia), Universitas Muhammadiyah Purwokerto (Indonesia), and National Yunlin University of Science and Technology (Taiwan)

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Published: 2025-09-15

Articles

  • Profitability Determinants in Rural Banks: The Moderating Role of Ownership

    Nyimas Nunin Anisah Baidury*, Anggraeni
    1014-1030
  • Financial Performance Analysis of the West Java Provincial Occupational Health Hospital Before and After PPK-BLUD Implementation (2020-2024)

    Ferlycia Aida Wardani*, Nunung Aini Rahmah
    1031-1048
  • The Impact Of Corporate Governance Strategies On Banks Performance

    Huda Layth Jawad Al-Sammak*
    1049-1064
  • Implementation of Accounting Standards for Non-Public Entities in Cooperative Financial Reporting

    Alfian Mirza Syabani*, Siti Kustinah
    1065-1082
  • Analysis of Risk and Return on Investments in Cryptocurrency Instruments in Indonesia from 2022 to 2024

    Rizki Hidayat*, Renny Maisyarah
    1083-1102
  • The Influence of Firm Size, Profitability, and Audit Committee on Audit Delay: An Empirical Study of Public Companies in Indonesia

    Rakhmawati Listyarini*, Hasrun Afandi Umpusinga
    1103-1119
  • Attitudes and Social Influence in Sustainable Fashion: Rethinking the Role of Corporate Initiatives among College Students in Taiwan

    Sulistyandari*, Yudhistira Pradhipta Aryoko, Sabarmuddin Tampubolon
    1120-1135