Vol. 15 No. 2 (2025): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi

Volume 15 Nomor 2, Desember 2025

• THE INFLUENCE OF PROFITABILITY, CORPORATE VALUE, AND INDEPENDENT COMMISSIONERS ON PROFIT SMOOTHING IN SHARIA ACCOUNTING

  Dimas Nugroho, Mardhiyah Hayati, Rahmat Fajar Ramdani

  153-167

  • PDF (English)

• VALUATION BASES AND TECHNIQUES FOR NATURAL RESOURCES IN INDONESIA’S CGFS: A LITERATURE REVIEW AND PRACTICAL ILLUSTRATION IN INDONESIA

  Prayudi Nugroho, Ria Dewi Ambarwati, Nur Aisyah Kustiani

  168-183

  • PDF (English)

• MEDIATING ROLE OF TRUST IN TAM AND DIRECT UTAUT EFFECTS ON DIGITAL PAYMENT INTENTION

  Johny Budiman, Verni, Erilia Kesumahati

  184-201

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• THE EFFECTIVENESS OF DIGITAL TAX ADMINISTRATION ON COMPLIANCE COSTS AND TAX COMPLIANCE OF MSME TAXPAYERS

  Husnunnida Maharani

  202-213

  • PDF (English)

• COMPENSATION AS A MEDIATING VARIABLE BETWEEN WORK-LIFE BALANCE AND EMPLOYEE LOYALTY ON JOB SATISFACTION OF GENERATION Z IN THE MANUFACTURING INDUSTRY

  Melly Fitriani Andriyana, Nur Cahyadi

  214-230

  • PDF (English)

• THE EFFECT OF TAX AMNESTY PROGRAM, REVENUE, AND E-SAMSAT ON MOTOR VEHICLE TAXPAYER COMPLIANCE IN BANDAR LAMPUNG CITY

  Riski Rudianto, Dimas Pratomo, Suhendar

  231-247

  • PDF (English)

• MAKING CGV CINEMA AUDIENCES IN PROBOLINGGO CITY SATISFIED WITH PROMOTIONS, PRICES, AND QUALITY OF SERVICE

  Junaidi, Muhammad Syarif Hidayatullah Elmas, Tumini, Saiful Rizal

  248-260

  • PDF (English)

• EVALUATION OF THE ACCURACY OF THE ALTMAN, SPRINGATE, ZMIJEWSKI MODEL IN THE CASE OF DELISTING ON THE INDONESIAN STOCK EXCHANGE

  Achmad Darul, Rahmat Agus Santoso, Muhammad Rosyihuddin, Hadi Ismanto

  261-275

  • PDF (English)

• THE INFLUENCE OF THE EXTERNAL ENVIRONMENT AND MANAGERIAL FACTORS ON THE FINANCIAL PERFORMANCE OF MSMES THROUGH STRATEGIC PLANNING

  Satria Pratama Putra, Rika Dwi Ayu Parmitasari, Rusnawati

  276-286

  • PDF (English)

• FOREIGN OWNERSHIP AND FIRM VALUE: THE MODERATING ROLE OF TAX AVOIDANCE IN INDONESIAN LISTED FIRMS

  Robby Krisyadi; Zoey Pangrani; Budi Chandra

  287-302

  • PDF (English)