Vol. 6 No. 1 (2026): Volume 6, No. 1, May 2026

Artikel

• The Role of Jurnal.id in Enhancing Sales and Purchasing Productivity at PT Mitra Sejahtera Membangun Bangsa

  Rifky Indi Bakhtiar; Muslimin

  1-11

  • pdf

• Preliminary Study Preliminary Study of IFRS S1 Sustainability Disclosure on Firm Value: The Role of ESG Risk

  Yuliantari Astasuci Nalurita, Fatah Mario Andaru, Khalilul Rahman, Tiara Rani Santoso, Cahyaning Dewi Handayani

  12-27

  • pdf

• Cost or Investment? A Social Accounting Analysis of Employee Welfare

  Fety Aptasari, Muhammad Helmi Falah, Baiq Krisnina Maharani Putri, Ely Windarti Hastuti, Khairul Mujahidi

  28-40

  • pdf

• Analysis of Activity-Based Costing Strategies in Mitigating Cost Distortions

  Swandani Swandani, Hayyun Aini

  41-52

  • pdf

• The Influence of Attitudes, Knowledge, and Subjective Norms on Students’ Intentions to Engage in Environmental Accounting

  Triana Chatarinne Parabak, Grace Theresia Pontoh, Afdal Parabak

  53-65

  • pdf

• The Interaction of Capital Structure, Firm Size and Managerial Ownership on Firm Value: The Moderating Role of Institutional Ownership

  Juanda Surya, Fitriani Prastiawati, Abdul Malik Fajri, Rizki Putri Nurita Fonna, Chairanisa Natasha Miraza

  66-84

  • pdf

• Determinants of Net Profit: Production Costs, Operating Costs, Sales, Working Capital, and Total Asset Turnover

  Nikhlatul Hasanah, Fitri Nuraini; Gita Desipradani

  85-100

  • pdf