Vol. 6 No. 1 (2026): Maret 2026

Artikel

• Pengaruh Merek, Harga dan Promosi terhadap Minat Gadai Emas Pada PT. Bank Syariah Indonesia Kantor Cabang Lombok Pancor

  Kata kunci: Brand, Price, Promotion, Customer Interest, Islamic Banking

  Abdul Hanan, Muhammad Sapwan, Muh. Khairul Fatihin

  1 - 12

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i1.206
  

• The Effect of Profitability, Leverage, and Company Size on Tax Avoidance (Primary Consumer Goods Companies Listed on The Indonesia Stock Exchange For The Period 2015-2018)

  Kata kunci: Profitability, ProfitabilityLeverage, Company Size, Tax Avoidance

  Kenedi Pratama, Meri Yani

  13 - 23

  • PDF (Bahasa Indonesia)

  Abstract View: 1, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i1.207
  

• Analysis of Factors Influencing Investment Decision Making Among Accounting Students of UPN “Veteran” Jawa Timur

  Kata kunci: Mental Accounting, Financial Literacy, Risk Perception, Investment Decision

  Devina Setya Vanessa, Muslimin

  24 - 33

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i1.201
  

• Pengaruh Pelaporan Keberlanjutan terhadap Biaya Modal dengan Kecakapan Manajerial sebagai Variabel Moderasi

  Kata kunci: Cost of capital, sustainability, managerial skills

  Fitriani, Rizky Ridwan, Amalia Siti Khodijah

  34 - 49

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i1.211
  

• Determinan Pencegahan Kecurangan dalam Pengelolaan Alokasi Dana Desa dengan Moralitas Individu sebagai Moderasi

  Kata kunci: Apparatus Competency, Internal Control, Whistleblowing, Individual Morality, Fraud Prevention

  Desi Arang, Suyanto, Nur Anita Chandra Putri

  50 - 60

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i1.212
  

• Pengaruh Pemahaman dan Pengetahuan, Sanksi, Serta Kebijakan Pajak terhadap Tingkat Kepatuhan Pajak Umkm pada Kota Bandung

  Kata kunci: Pemahaman Pajak, Sanksi Pajak, Kebijakan Pajak, Kepatuhan Pajak, UMKM

  Nantha Ardita Aulia Arifin, Siti Ardelia, Fadisya Azril Maharani, Ainun Nayla, Rizky Aulia Putri, Nuri Fujianti, Tengku Aurelia Putri Azhira

  61 - 72

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i1.273
  

• Literasi Keuangan dan Faktor Demografi terhadap Resiliensi Keuangan Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Negeri Padang

  Kata kunci: Demography Factors, Financial Resilience, Financial Literacy

  Dinda Hafiziah Azzahara, Yolandafitri Zulvia

  73 - 84

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i1.280