Vol 13, No 3 (2025)

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

DOI: https://doi.org/10.17509/jrak.v13i3

Table of Contents

Articles

Audit and Risk Management in Maintaining Financial Stability in Infrastructure Industry
Azaria Nanda Putri
PDF
551-568
Determinants of the Quality of Regional Government Financial Reports
Farah Aufa Ni'matul Rahma, Atma Hayat, Novita Weningtyas Respati
PDF
569-582
Digital Forensics in Public Finance: Applying Benford’s Law to Indonesian Government
Rifky Pratama Wicaksono, Muhammad Rafi Bakri
PDF
583-598
Effect of EVA, MVA, and ESG Score on Stock Return
Ivana Horison, Elizabeth Lucky Maretha Sitinjak
PDF
599-616
Expected Credit Loss Analysis for PSAK 109: Evidence from Banks in Indonesia
Lindrawati Lindrawati, Kesya Agnes Maria
PDF
617-630
Exploring the Role of Board Diversity in Driving Sustainability Performance
Mariska Ramadana, Garry Crespo, Budi Chandra
PDF
631-644
Global Research Frontiers and Thematic Evolution in Behavioural Finance: A Bibliometric Review
Hendi Herdiana, Ade Sobandi, Rasto Rasto, Buriyeva Kibrio Ergashevna
PDF
645-664
Impact of Quarterly Earnings Announcements and Liquidity on Stock Movements in (IDX)
Sinta Porwati, Beby Hilda Agustin, Agus Athori, Dewi Wungkus Antasari
PDF
665-672
Motivational Drivers of Individual Tax Compliance within the Greater Jabodetabek Regional Context
Kesumawati Kesumawati, Megawati Oktorina
PDF
673-690
Political Connections Moderating Capital Structure and Growth Opportunities: Indonesian SOEs’ Value Impact
Sagita Clarensia Napitupulu, Husnah Nur Laela Ermaya
PDF
691-710
Roadmap Initiatives for Continuous Auditing (CA) within Government Internal Supervisory Apparatus (APIP)
Muhammad Faisal Aulia, Dyah Setyaningrum
PDF
711-720
Tax Incentives, Leverage, and Profitability Effects On Tax Avoidance Through Accounting 
Noprianto Noprianto, Imam Nazaruddin Latif, Andi Indrawati
PDF
721-734
The Growth Trends of Cryptocurrencies and Their Taxation Policies
Khasatullaev Sobirjon, Elis Mediawati, Indah Fitriani
PDF
735-752
The Inclusion Paradox: BNPL Convenience and Low Financial Literacy Shape Financial Well-Being.
Ichtiarti Anis, Yudi Sutarso
PDF
753-770
Unveiling the Moderating Power of Carbon Emission Disclosure in Ownership–Performance Dynamics
Candy Candy, Nathan Eugene Martono, Hery Haryanto
PDF
771-788