Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025

Articles

• The Role of Board Composition on ESG Disclosure: An Analytical Study in Indonesia

  Iskandar Itan, Rendy Diaz Hilrian, Mariska Ramadana

  3312-3334

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  DOI: https://doi.org/10.33395/owner.v9i4.2817

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• Governance, Strategy, and Sustainability: The Effect of Sustainability Committees on ESG scores in Indonesia

  Ary Haritsaning Atmadya

  3379-3390

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  DOI: https://doi.org/10.33395/owner.v9i4.2828

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• Strategi Live Streaming dalam Meningkatkan Daya Saing UMKM di Era Ekonomi Digital: Analisis Perilaku Belanja Konsumen

  Asmawati Halilah Damanik, Heru Sugara, Victor Marudut Mulia Siregar

  3453-3464

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  DOI: https://doi.org/10.33395/owner.v9i4.2836

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• Peran Program Dinas Koperasi dan UKM dalam Pemberdayaan dan Pengembangan UMKM di Kota Binjai

  Salsabilla, Nurul Jannah, Lathief Ilhamy Nasution

  3465-3474

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  DOI: https://doi.org/10.33395/owner.v9i4.2844

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• Illegal Cigarette Profits and Informal Accounting Practices: A Political Economy of Accounting Perspective

  Assri Nuur Tri Oktafiyanti, Bambang Haryadi, Robiatul Auliyah

  3344-3351

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  DOI: https://doi.org/10.33395/owner.v9i4.2810

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• Manajemen Laba dan Efisiensi Investasi: Studi pada Perusahaan Indonesia 2019–2023

  Mutiara Syalwa, Yulia Saftiana, Hendra Susanto

  3335-3342

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  DOI: https://doi.org/10.33395/owner.v9i4.2820

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• Peran Kecerdasan Buatan (AI) Dalam Meningkatkan Audit Forensik Untuk Mendeteksi Kecurangan: Tinjauan Literatur Sistematis

  Icha Amalia Fernanda, Habiburrochman

  3430-3442

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  DOI: https://doi.org/10.33395/owner.v9i4.2825

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• Carbon Tax, Green Innovation, and Sustainable Development: Evidence from a Systematic Literature Review

  Lady Karlinah, Meiriska Febrianti

  3405-3418

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  DOI: https://doi.org/10.33395/owner.v9i4.2832

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• Pengembangan SAK-EMKM Berbasis Aplikasi Android (LAKUM) Terhadap Laporan Keuangan UMKM di Tanjung Pinang

  Hendra Candra, Sitti Aliyah Azzahra , Syarif Hidayatullah, Nabilla Akmas

  3443-3452

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  DOI: https://doi.org/10.33395/owner.v9i4.2837

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• Good Corporate Governance, Firm Size, and Firm Value: The Moderating Role of Profitability

  Putri Aulia Umairoh, Eli Safrida, Selfi Afriani Gultom

  3282-3298

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  DOI: https://doi.org/10.33395/owner.v9i4.2811

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• CSR dan Nilai Perusahaan: Peran Strategis Karakteristik Dewan dalam Perbankan Konvensional BEI

  Riva Rivelyanti Simanullang, Riyan Harbi Valdiansyah

  3352-3367

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  DOI: https://doi.org/10.33395/owner.v9i4.2821

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• Pengaruh Struktur Modal dan Kinerja Keuangan terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Moderasi

  Ayu Minarma Pasaribu , Eli Safrida, Jojor Lisbet Sibarani, Anita Putri

  3391-3404

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  DOI: https://doi.org/10.33395/owner.v9i4.2827

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• Analysis of Environmental Accounting Applicationin Cattle Waste Management in Kabupaten Parigi Moutong

  Tina Sintiani, Sugianto, Abdul Kahar, Ernawaty Usman

  3419-3429

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  DOI: https://doi.org/10.33395/owner.v9i4.2834

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• Optimasi Manajemen Risiko dan Efektivitas Pengiriman Kargo: Uji Mediasi Service Quality dengan PLS-SEM pada CV Anugrah Alam Abadi

  Putri Indah Lestari, Andri Soemitra, Tri Indah Fadhila Rahma

  3368-5578

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  DOI: https://doi.org/10.33395/owner.v9i4.2842

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• Pengaruh Leverage dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi: Studi pada Perusahaan Sektor Industri di Bursa Efek Indonesia Periode 2020–2023

  Anjeli Melita Br Aritonang, Eli Safrida, Jojor Lisbet Sibarani

  3299-3311

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  DOI: https://doi.org/10.33395/owner.v9i4.2806

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• Family Firms That Care: CSR’s Hidden Path to Performance

  Sukiantono Tang, Sheila Septiany, Budi Harsono, Serly, Azan Khoh

  2911-2925

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  DOI: https://doi.org/10.33395/owner.v9i4.2786

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• Profitabilitas sebagai Mediator Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan (Studi pada Sektor Barang Konsumsi di BEI Periode 2020-2024)

  Irma Fernanda Devi, Ahmad Idris

  2926-2937

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  DOI: https://doi.org/10.33395/owner.v9i4.2803

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• Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi SDM dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan

  Aried Sumekar, Ratna Dina Marviana, Listya Devi Junaidi

  2938-2949

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  DOI: https://doi.org/10.33395/owner.v9i4.2779

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• Empirical Evidence on the Role of Local Own-Source Revenue in Strengthening Fiscal Independence of Indonesian Local Governments

  Nurhany Hasanah, Rahma Masdar, Andi Chairil Furqan, Tenripada

  2950-2963

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  DOI: https://doi.org/10.33395/owner.v9i4.2788

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• Analisis VAIC sebagai Determinan Kinerja Keuangan pada Perusahaan Perbankan di Bursa Efek Indonesia

  Salmariana Pasaribu, Jojor Lisbet Sibarani, Eli Safrida, Khanti Listya

  2964-2976

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  DOI: https://doi.org/10.33395/owner.v9i4.2794

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• The Role of Audit Committees in Moderating Tax Planning, Deferred Tax, and Firm Size on Earnings Management: Evidence from Consumer Goods Companies (2019–2023)

  Firmansyah Tandju, Ni Made Suwitri Parwati, Nina Yusnita Yamin, Andi Ainil Mufidah Tanra

  2977-2992

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  DOI: https://doi.org/10.33395/owner.v9i4.2807

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• Firm-Specific Determinants of Stock Prices in the Post-Pandemic Era

  Ardyan Firdausi Mustoffa, Ika Farida Ulfah, Wijianto

  2993-3011

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  DOI: https://doi.org/10.33395/owner.v9i4.2801

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• Good Corporate Governance Strategy and Firm Value: The Moderating Role of Firm Size

  Taufik Hidayat, Rina Nurjanah, Oom Tikaromah, Fauzan Gilang Ramadhan

  3012-3024

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  DOI: https://doi.org/10.33395/owner.v9i4.2772

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• Evaluasi Penerapan TER PPh 21 Pada Pemungut Pajak Berdasarkan The Four Maxim

  Alvidhea Melfianti, Yulianti Abbas

  3025-3035

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  DOI: https://doi.org/10.33395/owner.v9i4.2777

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• Overconfidence CEO dan Nilai Perusahaan: Peran Mediasi Struktur Modal dan Investasi

  Akhmad Yani, Riris Rotua Sitorus

  3036-3045

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  DOI: https://doi.org/10.33395/owner.v9i4.2785

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• Empirical Study of Social Budget And Regional Wealth In Achieving SDG 1 (No Poverty) in Indonesia

  Nur Triany Rais, Andi Chairil Furqan, Betty, Ernawaty Usman

  3246-3257

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  DOI: https://doi.org/10.33395/owner.v9i4.2789

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• Financial Literacy, Inclusion, and Competence in Driving MSME Sustainability: A Mediation–moderation Model of Financial Self-efficacy

  Aliah Pratiwi, Nafisah Nurulrahmatiah

  3046-3058

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  DOI: https://doi.org/10.33395/owner.v9i4.2796

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• Pengaruh Green Innovation dan Carbon Emission Disclosure terhadap Kinerja Keuangan dimoderasi Gender Diversity

  Mulya Rizki Putri, Rina Yuniarti, Ahmad Junaidi

  3059-3072

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  DOI: https://doi.org/10.33395/owner.v9i4.2802

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• The Meaning of Profit from the Perspective of Rice Farmers in Desa Kabalo, Kecamatan Tojo Barat, Kabupaten Tojo Una-Una

  Nur Afifa, Sugianto, Tenripada, Ernawaty Usman

  3073-3081

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  DOI: https://doi.org/10.33395/owner.v9i4.2813

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• Faktor-Faktor Penentu Akuntabilitas Kinerja Pemerintah: Dari Anggaran hingga Sistem Pelaporan

  Zanabel Nuriajan Tauda, Gregorius Jeandry, Sheila Kusumaningrum, Zainuddin Zainuddin

  3082-3100

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  DOI: https://doi.org/10.33395/owner.v9i4.2771

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• Pengaruh Literasi Keuangan dan Uang Saku Terhadap Perilaku Konsumtif Mahasiswa Politeknik Negeri Tanah Lau

  Putri Rahmayani, Radna Nurmalina, Victorinus Laoli, Rizky Aldi Setianda

  3475-3484

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  DOI: https://doi.org/10.33395/owner.v9i4.2775

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• Sustainable Competitive Advantage: Transforming Green Practices Into Batik SME Performance

  Srikalimah, Ahmad Idris, Taufik Akbar, Nuril Aulia Munawaroh, Miftahul Munir

  3101-3111

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  DOI: https://doi.org/10.33395/owner.v9i4.2719

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• Village Fund Realization, Leadership Capacity, and Geographical Barriers: Evidence from 1,841 Villages in Central Sulawesi, Indonesia

  Annisa Nabila Febryana, Tenripada, Ni Made Suwitri Parwati, Andi Chairil Furqan

  3266-3281

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  DOI: https://doi.org/10.33395/owner.v9i4.2791

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• Pengaruh Struktur Modal Terhadap Kinerja Keuangan Bank Komersial Konvensional di Indonesia

  Kesuma Dewi Safitri, Ickhsanto Wahyudi

  3112-3127

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  DOI: https://doi.org/10.33395/owner.v9i4.2773

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• Reconfiguring Command Culture: Systematic Review on Organizational Dynamics and Leadership in the Military

  Muchamad Andi Barata, Sari Dewi, Ing Kadir, Sarfilianty Anggiani, Deasy Aseanty

  3258-3265

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  DOI: https://doi.org/10.33395/owner.v9i4.2778

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• Praktik Akuntansi Pada Upacara Adat Li Mati Li Heda Dengan Menggunakan Pendekatan Etnografi

  Jetofandri Umbu Neka Dapamoni, Ana Sopanah, Khojanah Hasan

  3128-3143

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  DOI: https://doi.org/10.33395/owner.v9i4.2799

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• Pengaruh Struktur Modal dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan dengan Ukuran Perusahaan Sebagai Variabel Moderasi

  Venny Amanda Winanty, Eli Safrida, Jojor Lisbet Sibarani

  3144-3156

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  DOI: https://doi.org/10.33395/owner.v9i4.2812

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• Pengaruh Leverage dan Arus Kas Operasi terhadap Financial Distress dengan Moderasi Profitabilitas

  Fatimah Azzahra, Eli Safrida, Anggiat Situngkir, Ilham Hidayah Napitupulu, Putri Syuhada

  3157-3166

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  DOI: https://doi.org/10.33395/owner.v9i4.2814

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• Analisis Pengaruh Investment Opportunity Set, Profitabilitas, dan Dampaknya terhadap Dividend Payout Ratio: Studi pada Perusahaan LQ45 di Indonesia

  Muhammad Alfa Niam

  3167-3176

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  DOI: https://doi.org/10.33395/owner.v9i4.2790

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• Independensi Auditor, Tekanan Anggaran Waktu Dan Kualitas Audit: Peran Moderasi Komitmen Organisasi Pada Kap Di Kepulauan Riau

  Ita Mustika, Khadijah, Benni Sumarman, Syifa Fauziah, Nishfu Nurbayanti

  3177-3188

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  DOI: https://doi.org/10.33395/owner.v9i4.2822

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• Peran Moderasi Literasi Keuangan dalam Hubungan Modal Intelektual Hijau, Keunggulan Kompetitif Hijau, dan Kinerja Keuangan UMKM

  Jayanti Mandasari, Serli Oktapiani

  3189-3205

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  DOI: https://doi.org/10.33395/owner.v9i4.2808

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• Cultural Accounting in the Ogoh-Ogoh Tradition: A Symbolic Interactionist Approach

  Kusila Meyrin Rossalia, Ana Sopanah, Syamsul Bahri

  3206-3216

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  DOI: https://doi.org/10.33395/owner.v9i4.2804

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• Pengaruh Perencanaan, Transparansi dan Akuntabilitas Pengelolaan Dana Desa Terhadap Potensi Pencapaian Tujuan SDGs Desa (Studi Kasus di Desa Naiola Timur)

  Maria Yunita Kosat, Fransiskus Marlon Reu , Agnes Kidi Beda Mudamakin

  3217-3231

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  DOI: https://doi.org/10.33395/owner.v9i4.2809

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• The Influence of Corruption Control, Financial Reporting Quality, and Local Own-Source Revenue on Achieving SDG 1

  Mimin Alga Firdiansyah, Andi Chairil Furqan, Femilia Zahra, Muhammad Ikbal Abdullah

  3232-3245

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  DOI: https://doi.org/10.33395/owner.v9i4.2800

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