Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025

View Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Published: 2025-06-01

Articles


  • Evaluating Firm Value in Indonesian State-Owned Enterprises: The Roles of Efficiency, Profitability, and Board Independence

    Aria Bimo Setyo Pramono, Yosman Bustaman
    523-534
    DOI: https://doi.org/10.37641/jiakes.v13i3.3575

  • Impact of Sustainability Reporting on Firm Value with Audit Quality as Moderator: Coal Companies

    Dea Tiara Moonalisa Butar Butar, Iskandar Itan
    535-544
    DOI: https://doi.org/10.37641/jiakes.v13i3.3399

  • The Influence of Green Banking and ESG Practices on Financial Performance

    Raya Panjaitan, Jeremy Siahaan, Julyanthry Julyanthry
    545-554
    DOI: https://doi.org/10.37641/jiakes.v13i3.3300

  • ESG and Islamic Accounting for Sustainable Islamic Finance: A Qualitative Study

    Retnawati Siregar
    555-566
    DOI: https://doi.org/10.37641/jiakes.v13i3.3410

  • Spiritual Intelligence as a Moderator in Village Fund Fraud Prevention

    Yulida Army Nurcahya, Diah Agustina Prihastiwi, Ari Nurul Fatimah
    567-578
    DOI: https://doi.org/10.37641/jiakes.v13i3.3278

  • Organizational Culture and Ethical Blind Spots in Managerial Accounting

    Gilbert Rely
    579-590
    DOI: https://doi.org/10.37641/jiakes.v13i3.3457

  • Financial Distress Predictionin Rural Banks in Indonesia: Pressure Ratio, Intermediation, and Efficiency

    I Nengah Arsana
    591-602
    DOI: https://doi.org/10.37641/jiakes.v13i3.3491

  • Implementation of SDG 14 and Blue Economy Policies in Southeast Asia: A Comparative Policy Review

    Muhammad Isa Alamsyahbana, Rachmad Chartady
    603-610
    DOI: https://doi.org/10.37641/jiakes.v13i3.3384

  • Digitalization, AI, and Service Quality in Islamic Banks: Customer Satisfaction and Knowledge as Parallel Mediators of Customer-Perceived Financial Performance

    Sri Rahayu, Dewi Sarifah Tullah, Suginam Suginam, Sobihatun Nur
    611 - 616
    DOI: https://doi.org/10.37641/jiakes.v13i3.3762

  • The Effect of Solvency and Profitability on Audit Delay

    Sukiranto Sukiranto, Suhariyanto Suhariyanto
    617-628
    DOI: https://doi.org/10.37641/jiakes.v13i3.3579