Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025

Articles

• Strong Control Environment the Main Pillar of Internal Audit in State-Owned Enterprises

  Sukriah Natsir, Muhammad Ridwan Arif, Muhammad Arsyad, Andi Nursyamsi Amin, Fathiah Azzahrah

  1175-1186

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v13i5.3790

• Analyzing the Influence of Financial Performance on CSR Expenditure: The Mediating Role of Sales Growth in Indonesia’s Mining Sector

  Verbie, Ika Nur Azmi, Juanda Astarani

  1187-1194

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v13i5.3640

• The Effect Of Liquidity Risk, Capital Buffer, And Income Diversification On Financial Stability Of Banks In Indonesia Empirical Study on Conventional Commercial Banks Listed on the Indonesia Stock Exchange for the Period 2019-2023

  Khayatun Nufus, Ruknan, Chamdun Mahmudi, Iffahana Farah Amelinda

  1195-1200

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v13i5.5009

• Econometric Analysis of the Economic Trilemma in Papua Province: Evidence from Growth, Inflation, and Unemployment Dynamics

  Yundy Hafizrianda, Charley M. Bisay, Ida Ayu Purba Riani, Marsi Adi Purwadi

  1201-1208

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v13i5.4212

• The Thirty Years of Indonesian Sharia Banking: Potential, Prospects and Challenges in the Era of Technological Disruption

  Indupurnahayu Indupurnahayu, Yusuf Amri, Bramastyo Bontas Prastowo, Abrista Devi

  1209-1214

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v13i5.2676

• The Effect of Audit Tenure, Audit Rotation, and Audit Delay on Audit Quality with Audit Committee as a Moderating Variable

  Muhamad Tabsyir, Muhsin, Khristina Yunita

  1215-1226

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v13i5.4171

• Evaluating the Effectiveness of Corporate Governance Mechanisms in Mitigating Earnings Management: A Literature-Based Review

  Tuti Dharmawati, Hasbudin, Muh. Syaiful Saehu, Muh. Azdar Setiawan, Wulandari Pryangan

  1227-1238

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v13i5.4186

• Enhancing Financial Management in Education by Strengthening Training, Staff Competency, and Organizational Support in Indonesia

  Warizal

  1239-1246

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v13i5.4153

• The Influence of Corporate Governance and Gender Board Diversity on Climate Change Disclosure: Evidence from Indonesian Listed Companies

  Dea Tiara Moonalisa Butar Butar, Christofer Paskah De La Cruz, Iskandar Itan

  1253-1264

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v13i5.3933

• Carbon Disclosure, Maturity, and Shareholder Value: Is It a Matter for the Board of Directors?

  Erlynda Yuniarti Kasim, Ade Imam Muslim

  1265-1276

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v13i5.4184