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

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: 64 times | Downloads: 9 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: 27 times | Downloads: 12 times

• 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: 13 times | Downloads: 2 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

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