Vol. 5 No. 2 (2026): Economics, Business, Accounting & Society Review

Original Articles

• The Role of Public Policy and Digital Connectivity in Driving GDP Growth: A Cross-Country Study of Emerging Economies

  Rachmad Kresna Sakti, Muhammad Faraz Mubarak, Axellina Muara Setyanti, Silvi Asna Prestianawati

  161 - 170

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  Abstract views: 264 times | Downloads: 199 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.205
  

• Challenges in Oversight Budget Allocation and Disclosure of Irregularities by Local Government Inspectorates in Indonesia

  Cenia Avrilly Nur Azizah, Haryono Pasang Kamase, M. Ikbal Abdullah, Nina Yusnita Yamin, Erwinsyah Erwinsyah

  171 - 184

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  Abstract views: 183 times | Downloads: 146 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.443
  

• Integrating Technical and Cultural Factors in Financial Reporting Quality: The Roles of Accounting Information Systems, Internal Control, Risk Management, and Tri Pantangan

  Sri Lestari Yuli Prastyatini, Anna Titi Rugaya Honing

  185 - 197

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  Abstract views: 197 times | Downloads: 152 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.382
  

• The Role of Profitability in Moderating the Effect of Capital Structure and Capital Adequacy on Firm Value

  Ni Nyoman Rahma Dewi, Abdul Kahar, Masruddin Masruddin, I Putu Edi Darmawan

  198 - 209

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  Abstract views: 245 times | Downloads: 169 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.420
  

• The Influence of Social Media Marketing and Electronic Word of Mouth in Increasing Brand Trust at Benny & Associates Architecture Studio

  Wilbert Sia, Hommy Dorthy Ellyany Sinaga, Irvan Rolyesh Situmorang, Johnny Chandra

  210 - 220

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  Abstract views: 179 times | Downloads: 121 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.424
  

• The Effect of Perceived Usefulness, Promotional Value, and E-Service Quality on Customer Satisfaction of Generation Z of Digital Bank Users

  Natasyah Natasyah, Faisal Umardani Hasibuan, Aqwa Naser Daulay

  221 - 230

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  Abstract views: 310 times | Downloads: 129 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.448
  

• Digital Transformation and Firm Performance: Evidence from Indonesian Listed Banks

  Afridian Wirahadi Ahmad, Efrizal Syofyan, Dina Patrisia

  231 - 241

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  Abstract views: 102 times | Downloads: 91 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.409
  

• Tax Aggressiveness in Energy Sector Companies: Does Institutional Ownership Influence Earnings Management and Liquidity?

  Suratno Suratno, Set Asmapane, Agus Setiawaty

  242 - 254

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  Abstract views: 102 times | Downloads: 80 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.391
  

• How Cognitive, Affective and Conative Image Dimensions Shape Tourist Loyalty in a Mixed-Image Destination

  Kabul Trifiyanto, Kholifah Kholifah, Tuti Zakiyah

  255 - 268

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  Abstract views: 114 times | Downloads: 107 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.460
  

• Earnings Persistence and Its Determinants: The Moderating Role of Good Corporate Governance in Non-Cyclical Manufacturing Firms

  Dilla Aisyah Putri, Djenni Sasmita

  269 - 279

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  Abstract views: 171 times | Downloads: 92 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.378
  

• Fast Fashion vs Sustainable Fashion: Psychological Mechanisms of Generation Z Consumption in the Influencer Era

  Kholifah Kholifah, Kabul Trifiyanto

  280 - 293

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  Abstract views: 128 times | Downloads: 96 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.461
  

• The Effect of Good Corporate Governance on Earnings Management with Audit Quality as a Moderating Variable

  Elisa Nurmalita, Cornelius Rantelangi, Agus Setiawaty

  294 - 309

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  Abstract views: 86 times | Downloads: 67 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.445
  

• Bancruptcy Prediction in The Indonesia Sharia Stock Index Coal Mining: Altman Z-Score vs Zmijewski X-Score

  Trisya Qurota A'yun, Clarashinta Canggih

  310 - 318

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  Abstract views: 62 times | Downloads: 51 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.410
  

• Unlocking Generation Z’s Investment Interest Through Investment Knowledge and Risk Tolerance

  Yulianita Rahayu, Juju Zuhriatusobah , Febriyani Lut’fiyah, Shofi Wahyuni, Alya Putri Nazla, Tria Nur Asyifa, Aldin Akmal Salam

  319 - 329

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  Abstract views: 51 times | Downloads: 44 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.369
  

• From Sustainability Practices to Corporate Value: The Roles of ESG, Green Accounting, Intellectual Capital, and Audit Committee Expertise

  Mohamad Vigu Gonzales, Imam Hidayat

  330 - 340

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  Abstract views: 51 times | Downloads: 27 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.390
  

• Financial Awareness, Islamic Business Ethics, and Tax Compliance: Examining the Role of Mental Accounting among Halal SMEs

  Fatati Nuryana, Sri Handayani , Mohammad Muhlis Anwar , Ummi Kulsum

  341 - 351

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  Abstract views: 13 times | Downloads: 3 times

  DOI : https://doi.org/10.55980/ebasr.v5i2.469