Vol. 1 No. 2 (2026): February, 2026

Articles

• Do Fiscal Losses, Firm Scale, and Growth Drive Tax Avoidance?

  Nabila Radian, Suhirman Madjid (Author)

  59-67

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• The Hidden Link Between Cash Holding, Profitability, Firm Value, and Income Smoothing Practices

  Ati Suharti, Sovi Ismawati Rahayu (Author)

  68-77

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• Exploring the Influence of Financial Factors on Firm Value with Dividend Policy Mediation

  Ovinda Aprilia, Perdana Wahyu Santosa (Author)

  78-88

  • pdf

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• Regional Fiscal Independence: Analysis of the Influence of Regional Taxes, Regional Levies, and General Allocation Funds on Regional Government Financial Performance

  Mainar Amelia Aftsani, Imelda Sari (Author)

  89-96

  • pdf

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• Strengthening the Internal Control System through the Payroll and Wage Accounting Information System

  Rika Pristila Dwi Pertiwi, Masagus Asaari (Author)

  97-102

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