Vol. 12 No. 1 (2026): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)

Articles

• Ensuring Compliance and Mitigating Reporting Risks under PP 43/2025: A Governance-Based Perspective on Indonesia’s New Financial Reporting Regime

  Retno Puspa Rini, Imran Rosyadi

  1-12

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  Abstract View: 233, pdf Download: 231 DOI : https://doi.org/10.33197/jabe.vol12.iss1.2026.3486
  

• Drivers of Financial Statement Fraud in IDX-Listed Consumer Goods Firms (2021–2024)

  Anak Agung Sagung Paramita Kusuma Wardhani, Chita Oktapriana

  13-24

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  Abstract View: 244, pdf Download: 266 DOI : https://doi.org/10.33197/jabe.vol12.iss1.2026.3487
  

• Factors Affecting Compliance in Paying Land and Building Tax

  Fipit Fitriani, Dadang Suhendar, Rizki Indrawan, Verani Allika Putri

  25-38

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  Abstract View: 124, pdf Download: 128 DOI : https://doi.org/10.33197/jabe.vol12.iss1.2026.3488
  

• Determinan Pertumbuhan Ekonomi Di Sulawesi Selatan

  Muh Burhanuddin, Irmah Halimah Bachtiar

  39-52

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  Abstract View: 226, PDF Download: 209 DOI : https://doi.org/10.33197/jabe.vol12.iss1.2026.3494
  

• The Influence of Return on Assets (ROA), Debt to Equity Ratio (DER) and Current Ratio (CR) on Stock Prices

  suhartono Suhartono, Novita , Lukman , Vera , Taat , Amalia, Abdurrachman abdurrachman

  53-70

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  Abstract View: 240, pdf Download: 207 DOI : https://doi.org/10.33197/jabe.vol12.iss1.2026.3218
  

• Analisis Tren Korupsi Penyelewengan Anggaran Kegiatan Proyek Fiktif di Indonesia Berdasarkan Data Indonesia Corruption Watch (ICW) Periode 2016-2024

  Maulana Ramadhan, Muhammad Irwan, Nita Hasnita

  71-84

  • pdf

  Abstract View: 498, pdf Download: 270 DOI : https://doi.org/10.33197/jabe.vol12.iss1.2026.3425
  

• Pengaruh Struktur Modal dan Perputaran Modal Kerja Terhadap Profitabilitas pada Perusahaan Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2024

  Rimah Hasan, Sawukir Sawukir

  85-96

  • pdf

  Abstract View: 422, pdf Download: 342 DOI : https://doi.org/10.33197/jabe.vol12.iss1.2026.3482
  

• Akuntansi Hijau dan Kinerja Lingkungan terhadap Proftabilitas BUMN

  Rahmiyatus Syukra

  97-108

  • PDF

  Abstract View: 154, PDF Download: 195 DOI : https://doi.org/10.33197/jabe.vol12.iss1.2026.3430
  

• Pengaruh Modal Kerja Dan Perputaran Persediaan Terhadap Laba Bersih Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di Bursa Efek Indonesia (BEI)

  Adilah Husniati, Rizky Ridwan, Amalia Siti Khodijah

  109-122

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  Abstract View: 343, PDF Download: 295 DOI : https://doi.org/10.33197/jabe.vol12.iss1.2026.3209
  

• Pengaruh Modal Manusia terhadap Pertumbuhan Ekonomi di Indonesia

  Rika Suwezti Perdani, Erni Panca Kurniasih, Meiran Panggabean

  123-134

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  Abstract View: 298, PDF Download: 320 DOI : https://doi.org/10.33197/jabe.vol12.iss1.2026.3185