Vol. 5 No. 6 (2025): November 2025

					View Vol. 5 No. 6 (2025): November 2025

In this issue Vol. 5 No. 6 (2025): November, there are 10 submitted manuscripts. 1 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. 6 (2025): November, all of the published articles were authored/co-authored by 20 authors from 6 Institutions and 1 Country, i.e., Institut Agama Hindu Negeri Gde Pudja Mataram (Indonesia), Universitas Muhammadiyah Surakarta (Indonesia), Universitas Hasanuddin (Indonesia), Universitas Negeri Jakarta (Indonesia), Universitas Negeri Surabaya (Indonesia), and Universitas Pendidikan Nasional Denpasar (Indonesia).

(Download Full Issue PDF)

Published: 2025-12-09

Articles

  • Comparison of Financial Performance of State-Owned Banks and National Private Banks Using Financial Ratio

    Komang Yulianti* - Economic Management Study Program, Faculty of Dharma Duta, Brahma Widya and Dharma Sastra, Institut Agama Hindu Negeri Gde Pudja Mataram, Mataram, Indonesia 🇮🇩 Ni Nyoman Suli Asmara Yanti - Economic Management Study Program, Faculty of Dharma Duta, Brahma Widya and Dharma Sastra, Institut Agama Hindu Negeri Gde Pudja Mataram, Mataram, Indonesia 🇮🇩
  • The Effect of Sales Growth, Return on Assets, Firm Size and Fixed Asset Intensity on Tax Avoidance

    Salsabila Safa Adzra* - Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia 🇮🇩 Lintang Kurniawati - Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia 🇮🇩
  • Digital Supply Chain Transformation: Implementing Management Accounting and Blockchain to Address Efficiency Challenges

    Aini Indrijawati - Master of Accounting, Faculty of Economics and Business, Universitas Hasanuddin, Indonesia 🇮🇩 Mediaty Mediaty - Master of Accounting, Faculty of Economics and Business, Universitas Hasanuddin, Indonesia 🇮🇩 Elsa Dian Febriyanti - Master of Accounting, Faculty of Economics and Business, Universitas Hasanuddin, Indonesia 🇮🇩 Nathania Pratiwi* - Master of Accounting, Faculty of Economics and Business, Universitas Hasanuddin, Indonesia 🇮🇩 Siti Nurul Hediyati - Master of Accounting, Faculty of Economics and Business, Universitas Hasanuddin, Indonesia 🇮🇩
  • The Effect of Tax Planning, Profitability, and Capital Structure on Corporate Income Tax Liabilities with Operating Costs as A Moderating Variable

    Evelyne Shafina* - Master of Accounting Program, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia 🇮🇩 Indra Pahala - Master of Accounting Program, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia 🇮🇩 Etty Gurendrawati - Master of Accounting Program, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia 🇮🇩
  • The Effect of Free Cash Flow, Leverage, Financial Distress, and Ownership Structure on Earnings Management in Consumer Non-Cyclical Companies (2022-2024)

    Melycha Putri Rianida* - Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia 🇮🇩 Erma Setiawati - Universitas Muhammadiyah Surakarta, Indonesia 🇮🇩
  • The Effect of Innovation and Digital Capital Adoption on MSME Performance Mediated by Competitive Advantage

    Mochammad Havid Rizqi Ramadhan* - Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia 🇮🇩 Achmad Kautsar - Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia 🇮🇩 Renny Sari Dewi - Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia 🇮🇩 Hujjatullah Fazlurrahman - Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia 🇮🇩
  • The Interplay of Brand Image, Brand Trust, and Customer Satisfaction in Building Customer Loyalty of Sustainable Skincare Products Among College Students

    Kadek Oktaria Vina Yanti* - Faculty of Economics and Business, Universitas Pendidikan Nasional Denpasar, Indonesia 🇮🇩 Ida Nyoman Basmantra - Faculty of Economics and Business, Universitas Pendidikan Nasional Denpasar, Indonesia 🇮🇩