Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025

View Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Published: 2025-12-01

Articles


  • Economic and Fiscal Determinants of Regional Own-Source Revenue: Evidence from Kapuas Regency (2015–2024)

    Yaya, Sunaryo N. Tuah, Benius
    2073-2086
    DOI: https://doi.org/10.37641/jiakes.v13i6.4514

  • Building Community Trust: The Effect of Accountability, Transparency, and Community Participation in Village Fund Management

    Linda Rahmah, Wahyudin Nor
    2087-2102
    DOI: https://doi.org/10.37641/jiakes.v13i6.4169

  • Excise Tax Increases and the Rise of Illicit Cigarettes in Bali Province

    Fachri Arsyadani, Nyoman Sri Subawa
    2103-2114
    DOI: https://doi.org/10.37641/jiakes.v13i6.4424

  • Factors Influencing Financial Report Quality and Accountability in Mosque Management

    Heriyati Chrisna, Nina Andriany Nasution, Puteri Keshya Adisty Sasmita
    2115-2126
    DOI: https://doi.org/10.37641/jiakes.v13i6.4376

  • Quantitative Analysis of Entrepreneurial Orientation and Managerial Competence on Cooperative Performance in Indonesia

    Indra Fahmi, Farida
    2127-2140
    DOI: https://doi.org/10.37641/jiakes.v13i6.4403

  • Driving Digital Finance in Startups: The Mediating Effects of Corporate Governance, Financial Literacy, and Technological Innovation

    Hamonangan Justinus Gultom
    2141-2154
    DOI: https://doi.org/10.37641/jiakes.v13i6.4175

  • Analysis of Risk Tolerance, Overconfidence, Loss Aversion, and Herd Behavior on Investment Decisions Mediated by Financial Literacy

    Preatmi Nurastuti, Adrianna Syariefur Rakhmat, Abdulhakim Madiyoh
    2155-2166
    DOI: https://doi.org/10.37641/jiakes.v13i6.4680

  • Extending Agency Theory toward Conscious Agency in Sustainable Accounting and Reporting

    Febrian Kwarto, Minanari, Fitri Indriawati, Zumratul Meini
    2167-2178
    DOI: https://doi.org/10.37641/jiakes.v13i6.4410

  • Analysis of Internal and External Factors Affecting Stock Prices in the Energy Sector Listed on the Indonesia Stock Exchange During 2020–2024

    Destian Fazri Almadi, Antonius Herusetya
    2179-2190
    DOI: https://doi.org/10.37641/jiakes.v13i6.4748

  • The Effect of Financial Knowledge and Financial Attitudes on Financial Behavior through Financial Literacy

    Yusuf Qordhowi, Kusuma Ratnawati
    2203-2214
    DOI: https://doi.org/10.37641/jiakes.v13i6.4766