Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review

Original Articles

• Artificial Intelligence (AI) on Accountant Behavior and Ethical Decision Making: Systematic Review on Behavioral Accounting Research

  Muhammad Nordiansyah, Arifuddin Arifuddin, Mediaty Mediaty

  151 - 168

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  Abstract views: 2661 times | Downloads: 2036 times

  DOI : https://doi.org/10.55980/ebasr.v4i2.217
  

• Do Profits Drive Tax Behavior? An Empirical Analysis of CSR and Green Accounting in the Tax Avoidance Landscape

  Deviyanti Sofia Rachman, Sofie Yunida Putri

  169-183

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  Abstract views: 615 times | Downloads: 368 times

  DOI : https://doi.org/10.55980/ebasr.v4i2.216
  

• The Spatial Spillover of Health on Regional Economies: A Spatial Durbin Model Analysis

  Novita Mukti Rinusara

  184-195

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  Abstract views: 452 times | Downloads: 374 times

  DOI : https://doi.org/10.55980/ebasr.v4i2.189
  

• Enhancing SME Performance through Digital Finance: Do Digital Finance Accessibility and Digital Financial Literacy Matter?

  Eko Esti Santoso, Rani Arifah Normawati, Nunuk Latifah

  196-209

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  Abstract views: 637 times | Downloads: 582 times

  DOI : https://doi.org/10.55980/ebasr.v4i2.241
  

• Accounting Conservatism in Times of Crisis: Examining the Effects of Financial Distress and Leverage on Corporate Financial Reporting

  Catrine Lee, Herlin Tundjung Setijaningsih

  210 - 223

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  Abstract views: 401 times | Downloads: 290 times

  DOI : https://doi.org/10.55980/ebasr.v4i2.195
  

• Significance of Human Development, Labor Participation, and Unemployment in Driving Regional Economic Growth

  Muhammad Al Berto, Muhammad Daffa Al-farisy

  224-234

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  Abstract views: 335 times | Downloads: 286 times

  DOI : https://doi.org/10.55980/ebasr.v4i2.170
  

• Strengthening Financial Performance Models through Local Evidence from the Rural Banking Sector

  I Ketut Arsana, Cecep Taufiqurahman, Ade Imam Muslim

  235-249

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  Abstract views: 318 times | Downloads: 211 times

  DOI : https://doi.org/10.55980/ebasr.v4i2.222
  

• Optimizing Straw Mushroom Production through Risk-Based Decision-Making: Insights from the House of Risk Approach

  Muhamad Dziaul Fadli, Novi Diah Wulandari, Nurna Pratiwi

  250 - 264

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  Abstract views: 309 times | Downloads: 229 times

  DOI : https://doi.org/10.55980/ebasr.v4i2.204
  

• Can Bigger Be Safer? Firm Size and Financial Ratios in Distress Prediction

  Tarissa Aqilla Rahmah, Fajar Syaiful Akbar

  265 - 281

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  Abstract views: 462 times | Downloads: 244 times

  DOI : https://doi.org/10.55980/ebasr.v4i2.201
  

• Green Banking and Financial Inclusion as Strategic Drivers of Financial Performance in The Indonesian Banking Sector

  Rafidah Ulfa, Isnurhadi Isnurhadi, Yuliani Yuliani

  282 - 293

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  Abstract views: 548 times | Downloads: 239 times

  DOI : https://doi.org/10.55980/ebasr.v4i2.226
  

• Exploring the Mediating Role of Brand Image in Linking Word of Mouth and Digital Marketing Decisions

  Anton Nugroho, Muinah Fadhilah, Ambar Lukitaningsih

  294 - 308

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  Abstract views: 184 times | Downloads: 198 times

  DOI : https://doi.org/10.55980/ebasr.v4i2.259
  

• Bank Lending Rate Behaviour in Nigeria: Exploring the Influence of Migrant Remittances

  Innocent Chile Nzeh, Hycenth Richard Oguejiofoalu Ogwuru, Irene Olanma Onwuemeka, Ifeoma Sandralyn Obiukwu