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

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

In this issue Vol. 5 No. 5 (2025): September, there are 11 submitted manuscripts. 2 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 Countries, 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* - Management Study Program, Faculty of Economics and Business, Universitas Hayam Wuruk Perbanas, Surabaya, Indonesia 🇮🇩 Anggraeni - Management Study Program, Faculty of Economics and Business, Universitas Hayam Wuruk Perbanas, Surabaya, Indonesia 🇮🇩
  • Financial Performance Analysis of the West Java Provincial Occupational Health Hospital Before and After PPK-BLUD Implementation (2020-2024)

    Ferlycia Aida Wardani* - Accounting Study Program, Faculty of Economics and Business, Universitas Jenderal Achmad Yani, Cimahi, Indonesia 🇮🇩 Nunung Aini Rahmah - Accounting Study Program, Faculty of Economics and Business, Universitas Jenderal Achmad Yani, Cimahi, Indonesia 🇮🇩
  • The Impact Of Corporate Governance Strategies On Banks Performance

    Huda Layth Jawad Al-Sammak* - Department of Finance and Banking, Faculty of Business, Karabuk University, Turkey 🇬🇧
  • Implementation of Accounting Standards for Non-Public Entities in Cooperative Financial Reporting

    Alfian Mirza Syabani* - Accounting Study Program, Faculty of Economics and Business, Universitas Jenderal Achmad Yani, Cimahi, Indonesia 🇮🇩 Siti Kustinah - Accounting Study Program, Faculty of Economics and Business, Universitas Jenderal Achmad Yani, Cimahi, Indonesia 🇮🇩
  • Analysis of Risk and Return on Investments in Cryptocurrency Instruments in Indonesia from 2022 to 2024

    Rizki Hidayat* - Accounting Study Program, Universitas Pembangunan Panca Budi, Indonesia 🇮🇩 Renny Maisyarah - Accounting Study Program, Universitas Pembangunan Panca Budi, Indonesia 🇮🇩
  • The Influence of Firm Size, Profitability, and Audit Committee on Audit Delay: An Empirical Study of Public Companies in Indonesia

    Rakhmawati Listyarini* - Department of Islamic Accounting, Faculty of Islamic Economics and Business, UIN Jurai Siwo, Lampung, Indonesia 🇮🇩 Hasrun Afandi Umpusinga - Department of Islamic Accounting, Faculty of Islamic Economics and Business, UIN Jurai Siwo, Lampung, Indonesia 🇮🇩
  • Attitudes and Social Influence in Sustainable Fashion: Rethinking the Role of Corporate Initiatives among College Students in Taiwan

    Sulistyandari* - Faculty of Economic and Business, Universitas Jendral Soedirman, Indonesia; Department of Finance, College of Management, National Yunlin University of Science and Technology, Taiwan 🇮🇩 Yudhistira Pradhipta Aryoko - Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia; Department of Business Administration, College of Management, National Yunlin University of Science and Technology, Taiwan 🇮🇩 Sabarmuddin Tampubolon - Department of Business Administration, College of Management, National Yunlin University of Science and Technology, Taiwan 🇹🇼