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

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: 172 times | Downloads: 144 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: 126 times | Downloads: 111 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: 104 times | Downloads: 83 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: 101 times | Downloads: 76 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: 60 times | Downloads: 51 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: 99 times | Downloads: 89 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: 57 times | Downloads: 52 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: 70 times | Downloads: 84 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: 68 times | Downloads: 58 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: 58 times | Downloads: 21 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: 35 times | Downloads: 3 times

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

• 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