Vol. 5 No. 1 (2026): Economics, Business, Accounting & Society Review

Original Articles

• Beyond Subsidized Credit: Sharia-Compliant Microfinance as a Catalyst for Inclusive MSME Growth

  Faiz Aqila Izura Atanta Berampu, Nurbaiti Nurbaiti, Atika Atika

  1 -14

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  Abstract views: 283 times | Downloads: 423 times

  DOI : https://doi.org/10.55980/ebasr.v5i1.361
  

• Capital Expenditure, Audit Opinion and Fiscal Autonomy under Fiscal Decentralization: Evidence from Indonesian Provinces

  Amelia Hamdani Putri, Yuldi Mile, Betty Betty, Annastry Widyakusuma

  15 - 26

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  Abstract views: 293 times | Downloads: 228 times

  DOI : https://doi.org/10.55980/ebasr.v5i1.307
  

• Frugal Innovation as a Mediating Mechanism between Strategic Flexibility, Sustainability Orientation, and Operational Performance

  Achmad Labanie, Elok Savitri Pusparini

  27 - 36

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  Abstract views: 209 times | Downloads: 169 times

  DOI : https://doi.org/10.55980/ebasr.v5i1.312
  

• Unveiling the Dynamics of Tax Compliance: The Implementation and Challenges of the Directorate General of Tax

  Sherin Amirtha Liyonna, Imarotus Suaidah, Eni Srihastuti

  37 - 48

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  Abstract views: 218 times | Downloads: 187 times

  DOI : https://doi.org/10.55980/ebasr.v5i1.297
  

• Enhancing Managerial Performance Through Accounting Information Systems and Performance Measurement

  M Arief, Zahara Zahara, Syafira Ramadhea. Jr

  49 - 60

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  Abstract views: 177 times | Downloads: 158 times

  DOI : https://doi.org/10.55980/ebasr.v5i1.275
  

• Beyond Financial Literacy: Lifestyle, Impulse Buying, and Financial Management of Millennial Public Employees

  Ni Kadek Heny Suriyani, Ni Made Suci, Fridayana Yudiaatmaja

  61 - 75

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  Abstract views: 298 times | Downloads: 225 times

  DOI : https://doi.org/10.55980/ebasr.v5i1.383
  

• An Evaluation of Internal Quality Audit Standards for Learning: Identifying Areas for Improvement in a Higher Education Institution

  Selfy Manueke, Iyaam L. Dua, Meiske W. Manopo, Floren Agnesia Sinaga, Inka M.S. Tumengkol

  76 - 86

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  Abstract views: 151 times | Downloads: 132 times

  DOI : https://doi.org/10.55980/ebasr.v5i1.366
  

• Do ESG and Earnings Management Influence Audit Opinions? Evidence from Indonesia Mining Sector

  M.Untung Rivaldo, Nanik Sri Utaminingsih

  87 - 98

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  Abstract views: 207 times | Downloads: 216 times

  DOI : https://doi.org/10.55980/ebasr.v5i1.349
  

• Memorable Tourism Experiences: Bridging the Experience Economy and Spatial Hotspot Analysis

  Rikhard Titing Christopher Bolang, Novi Theresia Kiak, Apriana Horiana Julia Fanggidae, Alexander Leonidas Kangkan

  99 - 117

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  Abstract views: 168 times | Downloads: 148 times

  DOI : https://doi.org/10.55980/ebasr.v5i1.412
  

• Key Opinion Leadership in Educational Branding: Ary Ginanjar’s Communication Strategy in Building the Image of Ary Ginanjar University

  Doddy Suryadi, Sona Minasyan

  118 - 128

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  Abstract views: 168 times | Downloads: 88 times

  DOI : https://doi.org/10.55980/ebasr.v5i1.351
  

• Constructing Resilience in Social Enterprises through Managing Value Tension in Commercial Accounting Practices

  Mochammad Charis Setiawan, Mohammad Iqbal Firdaus, Erna Sulistyowati

  129 - 140

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  Abstract views: 120 times | Downloads: 69 times

  DOI : https://doi.org/10.55980/ebasr.v5i1.280
  

• Enhancing Audit Quality through ATLAS (Audit Tools and Linked Archive System): Evidence from Risk Assessment, Risk Response, and Reporting Processes

  Moh Rifki, Muhammad Ansar, Muhammad Ikbal Abdullah, Arif Gunarsa

  141 - 151

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  Abstract views: 223 times | Downloads: 121 times

  DOI : https://doi.org/10.55980/ebasr.v5i1.423
  

• The Role of Digital Marketing Strategy and Information Quality in Shaping Consumer Satisfaction in Digital Healthcare Services

  Jennifer Kwok, Hommy Dorthy Ellyany Sinaga, Dian Setyorini, Afrizal Afrizal, Rahmad Dianta Purba

  152 - 160

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  Abstract views: 141 times | Downloads: 76 times

  DOI : https://doi.org/10.55980/ebasr.v5i1.417