Vol. 11 No. 1 (2025): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)

Articles

• Analisis Aset Biologis untuk Keberlanjutan Usaha Pertanian Bawang Merah Berdasarkan PSAK 69

  Fitriyani Fitriyani, Driana Leniwati, Ahmad Juanda, Fahmi Dwi Mawardi

  1-10

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  Abstract View: 923, PDF Download: 1048 DOI : https://doi.org/10.33197/jabe.vol11.iss1.2025.2308
  

• Analysis of The Impact of The BPJS Kesehatan Rates Increase Based on a Social Accounting Perspective (Case Study on BPJS Kesehatan Bima City)

  Arida Prihatini, Driana Leniwati, Adi Prasetyo, Agustin Dwi Haryanti

  11-20

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  Abstract View: 384, PDF Download: 405 DOI : https://doi.org/10.33197/jabe.vol11.iss1.2025.2318
  

• The Implementation of Good Corporate Governance (GCG) and Firm Size on Firm Value with Sustainability Report as an Intervening Variable

  Aisyah Demak, Ade Irma Suryani Lating, Ratna Anggraini Aripratiwi, Febry Fabian Susanto

  21-37

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  Abstract View: 590, PDF Download: 502 DOI : https://doi.org/10.33197/jabe.vol11.iss1.2025.2331
  

• Impact of Debt-Equity-Ratio Regulation and Foreign Ownership on Tax Avoidance: The Moderating Role of Profitability in Indonesian Public Companies

  Terry Octaryno

  38-47

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  Abstract View: 720, PDF Download: 476 DOI : https://doi.org/10.33197/jabe.vol11.iss1.2025.2403
  

• The Role of ERP in Enhancing Human Resource Accounting and Internal Auditor: A Systematic Literature Review

  Yusfi Tsabita Nanda Yusuf, Aini Indrijawati, Yusfi Tsabita, Enny Yuliarti, Mutia Lukman

  48-62

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  Abstract View: 472, PDF Download: 367 DOI : https://doi.org/10.33197/jabe.vol11.iss1.2025.2359
  

• Price to Earnings Analysis at PT Bank BUMN Indonesia Tbk 2013 – 2023

  Irfan Achmad Musadat, Yati Mulyati

  63-68

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  Abstract View: 442, PDF Download: 524 DOI : https://doi.org/10.33197/jabe.vol11.iss1.2025.2366
  

• Analysis of the Effects of Total Population, Unemployment, and Government Expenditures on Poverty Levels in Mimika Regency 2011-2023

  Stenlly Befry Tutkey, Ivan Rahmat Santoso, Fitri Hadi Yulia Akib

  69-80

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  Abstract View: 314, PDF Download: 237 DOI : https://doi.org/10.33197/jabe.vol11.iss1.2025.2432
  

• Pengaruh Pengungkapan Environment, Social dan Governance terhadap Nilai Perusahaan

  rani ramayana

  81-87

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  Abstract View: 756, PDF Download: 789 DOI : https://doi.org/10.33197/jabe.vol11.iss1.2025.2652
  

• Memahami Persepsi Pemilik UMKM di Lombok Timur Terhadap Penggunaan Metode Akuntansi Sederhana

  Baiq Narti Widiastuti

  88-93

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  Abstract View: 1036, PDF Download: 801 DOI : https://doi.org/10.33197/jabe.vol11.iss1.2025.2443
  

• Analisis Perbandingan Kinerja Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS) Sesudah Penerapan PSAK 401 ANALISIS PERBANDINGAN KINERJA BANK UMUM SYARIAH (BUS) DAN UNIT USAHA SYARIAH (UUS) SESUDAH PENERAPAN PSAK 401

  Radhista Notia

  94-103

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  Abstract View: 643, PDF Download: 895 DOI : https://doi.org/10.33197/jabe.vol11.iss1.2025.2614