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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  Abstrak View: 474, PDF (English) Download: 567 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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  Abstrak View: 250, PDF (English) Download: 244 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 Widhah Azzahra Kiyai Demak, Ade Irma Suryani Lating, Ratna Anggraini Aripratiwi, Febry Fabian Susanto

  21-37

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  Abstrak View: 281, PDF (English) Download: 221 DOI : https://doi.org/10.33197/jabe.vol11.iss1.2025.2331
  

• Dampak Regulasi Rasio Hutang-Ekuitas dan Kepemilikan Asing terhadap Penghindaran Pajak: Peran Moderasi Profitabilitas pada Perusahaan Publik di Indonesia

  Terry Octaryno

  38-47

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  Abstrak View: 305, PDF (English) Download: 164 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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  Abstrak View: 241, PDF (English) Download: 182 DOI : https://doi.org/10.33197/jabe.vol11.iss1.2025.2359
  

• Analisis Price to Earnings pada PT Bank BUMN Indonesia Tbk Tahun 2013 – 2023.

  Irfan Achmad Musadat, Yati Mulyati

  63-68

  • PDF (English)

  Abstrak View: 213, PDF (English) Download: 155 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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  Abstrak View: 201, PDF (English) Download: 125 DOI : https://doi.org/10.33197/jabe.vol11.iss1.2025.2432
  

• PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2020-2023

  rani ramayana

  81-87

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  Abstrak View: 332, PDF (English) Download: 341 DOI : https://doi.org/10.33197/jabe.vol11.iss1.2025.2652
  

• Memahami persepsi pemilik UMKM di Lombok Timur, terhadap penggunaan metode akuntansi sederhana dalam usahanya.

  Baiq Narti Widiastuti

  88-93

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  Abstrak View: 252, PDF (English) Download: 219 DOI : https://doi.org/10.33197/jabe.vol11.iss1.2025.2443
  

• A COMPARATIVE ANALYSIS OF THE PERFORMANCE OF ISLAMIC COMMERCIAL BANKS (BUS) AND ISLAMIC BUSINESS UNITS (UUS) AFTER THE IMPLEMENTATION OF 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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  Abstrak View: 296, PDF (English) Download: 213 DOI : https://doi.org/10.33197/jabe.vol11.iss1.2025.2614