Vol. 14 No. 2 (2025)

Published: 2025-09-12

Articles

  • Green Governance and Carbon Emission Transparency: Does Firm Age Matter?

    Niswah Baroroh, Puji Harto (Author)
    80-92
    Article ID 28558
    DOI: https://doi.org/10.15294/aaj.v14i2.28558
  • Prudence Accounting, Financial Distress, and Foreign Operations on Tax Avoidance: Leverage’s Moderating Role

    Nural Achmad Raainaa, Arifah Fibri Andriani (Author)
    93-103
    Article ID 30782
    DOI: https://doi.org/10.15294/aaj.v14i2.30782
  • Understanding MSME Tax Compliance: The Role of Mental Accounting, Tax Awareness, Sanctions, and Socialization in Bekasi

    Raldin Alif Al Hazmi, Irwan Aribowo (Author)
    104-118
    Article ID 23848
    DOI: https://doi.org/10.15294/aaj.v14i2.23848
  • Impact of ESG Performance in Mitigating Non-Performing Loans in Kenya’s Commercial Banks

    Amadou Gissay, Ruwaida Mohamed Majid (Author)
    119-131
    Article ID 22332
    DOI: https://doi.org/10.15294/aaj.v14i2.22332
  • Carbon Emission Disclosure: Media Exposure, Profitability, and Company size Moderation in Mining

    Ayu Sarah Sulistyawati, Ilham Fajar Eko Saputro (Author)
    132-140
    Article ID 24112
    DOI: https://doi.org/10.15294/aaj.v14i2.24112
  • Revisiting Leadership in Public Finance: Evidence on Non-Tax Revenue Receivables Management Quality in Indonesia

    Puji Wibowo, Amrie Firmansyah, Maman Suhendra, Ari Untung Subardianta, Diananto Krisnandono (Author)
    141-154
    Article ID 22491
    DOI: https://doi.org/10.15294/aaj.v14i2.22491
  • Determinants of Sukuk Ratings in Indonesia: The Role of Financial Performance as a Moderator

    Siska, Stevanus Antoni R, Zulhelmy (Author)
    155-165
    Article ID 23116
    DOI: https://doi.org/10.15294/aaj.v14i2.23116