Vol 13, No 2 (2025)

Jurnal Riset Akuntansi dan Keuangan. Agustus 2025 [DOAJ dan SINTA Indexed]

DOI: https://doi.org/10.17509/jrak.v13i2

Table of Contents

Articles

Can Transparency In Shareholders' Right Allocation Minimize Creative Accounting and Agency Conflict?
Miladiah Kusumaningarti, Marhaendra Kusuma, Abdul Hadi Bin Ahmad, Alfredo Dos Santos
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331-348
Characteristics of the Sharia Supervisory Board and Risk Taking of Indonesian BPRS
Mimin Mintarsih, Muhammad Umar Mai, Dian Imanina Burhany
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349-364
Comparative Analysis of Pharmaceutical Company's Financial Perfomance Before and During Covid-19 Crisis
Glenys Marvela, Sari Rusmita, Gita Desyana
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365-372
Effect of Financial Distress, Earnings Management, and Sustainability Disclosure on Company Value
Nabilla Kartika Dewi, Yusro Rahma
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373-388
Effect of (VAT) Imposition on Purchasing Power for (OTT) Services Among Students
Eva Hidayatul Solikah, Sri Luayyi, Puji Rahayu
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389-400
Enhancing Internal Control at an Indonesian Cooperative
Rahmialawati Rahmialawati, Indah Melati
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401-416
Environmental Disclosure and Investor Respons: Study of Indonesian Company
Nurfitri Desliniati, Lina Apriliani, La Ode Maulana Husein
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417-436
Financial Literacy and Entrepreneurial Success: Case Studies from Nigeria, Indonesia, and Japan
Okoli Chinedu Emmanuel, Aniek Hindrayani, Khresna Bayu Sangka
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437-448
Financial Performance's Impact on Firm Value in Tourism and Hospitality Sector
Viola Nextzita, Albertus Henri Listyanto Nugroho, Putriana Kristanti
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449-468
Implementation ICoFR on Internal Control of Electricity Sales Revenue PLN UP3 Malang
Pratiwi Devi Nurhidayati, Makaryanawati Makaryanawati, Rachmad Bagus Wibowo
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469-480
Influence of Early Detection, Anti-Fraud Strategies, and Authority Levels on Median Loss
Irsyad F. Prasetia, Haidar Faiz Rabbani
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481-492
Shaping Nickel Mining Stocks: Global Prices and Investment in Downstream Context
Aura Ratu Rusdiana, Ardhiani Fadila
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493-508
Testing Manipulation Limits: When Leverage and Size Meet Investor Interests
Sandrina Attalia Gani, Ratih Puspitasari, Dewi Sarifah Tullah
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509-522
The Role of Big Data in Financial Reporting Quality: A Bibliometric Analysis
Panisha Mustikarini, Indira Januarti
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523-542
The Role of Intangible Assets in Predicting NYSE Stock Prices
Tursunov Azizbek Shokirjon ugli, Elis Mediawati, Indah Fitriani
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543-550