Vol. 14 No. 2 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang

Articles

• The Effect of Corporate Governance Mechanisms on Financial Performance in the Basic Materials Sector Listed on the IDX

  Aprlia Rahmayanti, Fitrarena Widhi Rizkyana

  113-131

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• Green Innovation Moderates the Relationship between Green Finance and Green Competitive Advantage on Sustainability Performance

  Irenne Putren, Holiawati, Ani Kusumaningsih

  132-148

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• The Moderating Effect of Tax Socialization on the Relationship Between Tax Services, Sanctions, and MSME Compliance

  Diah Mustika Rohadi, Agung Yulianto

  149-170

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• Educational Qualifications of The Board of Commissioners and Corporate Sustainability Performance

  Azzahra Aulia Shafira Putri, Dwi Suhartini

  171-187

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• The Moderating Role of Earnings Volatility in the Relationship Between RBBR, Interest Rates, and Stock Volatility

  Sunarto Sunarto, Iin Rosini, Nofryanti Nofryanti

  188-206

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• Green Accounting, Firm Size, and Profitability: Evidence from Indonesia Green Awards

  Dwi Rahayu, Meutia Riany

  207-225

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• Human Resource Accounting in Knowledge-Based Organizations in the Digital Era: A Systematic Literature Review

  Yunita Kwartarani, Suripto, Endang Ruhiyat

  226-243

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• Determinants of Capital Structure in Emerging Markets: Empirical Evidence from Indonesia

  Wachidah Fauziyanti, Ariyani Indriastuti, Sri Wiranti Setiyanti

  244-260

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• The Effect of Thin Capitalization, Political Connections, and Inventory Intensity on Tax Aggressiveness

  Dina Rachma Putri, Ferry Irawan

  261-277

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