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 (Institut Agama Islam Hamzanwadi Pancor)

  Muhammad Sapwan (Institut Agama Islam Hamzanwadi Pancor)

  Muh. Khairul Fatihin (Institut Agama Islam Hamzanwadi Pancor)

  Hlm. 1 - 12

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  DOI :  https://doi.org/10.55587/jla.v6i1.206

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• 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 (Universitas Ekasakti)

  Meri Yani (Universitas Ekasakti)

  Hlm. 13 - 23

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  DOI :  https://doi.org/10.55587/jla.v6i1.207

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• 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 (Universitas Pembangunan Nasional Veteran Jawa Timur)

  Muslimin (Universitas Pembangunan Nasional Veteran Jawa Timur)

  Hlm. 24 - 33

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  DOI :  https://doi.org/10.55587/jla.v6i1.201

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

  Kata kunci: Cost of capital, sustainability, managerial skills

  Fitriani (Universitas Cipasung Tasikmalaya)

  Rizky Ridwan (Universitas Cipasung Tasikmalaya)

  Amalia Siti Khodijah (Universitas Cipasung Tasikmalaya)

  Hlm. 34 - 49

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  DOI :  https://doi.org/10.55587/jla.v6i1.211

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• 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 (Universitas Sarjanawiyata Tamansiswa)

  Suyanto (Universitas Sarjanawiyata Tamansiswa)

  Nur Anita Chandra Putri (Universitas Sarjanawiyata Tamansiswa)

  Hlm. 50 - 60

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  DOI :  https://doi.org/10.55587/jla.v6i1.212

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• 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 (Universita Pasundan)

  Siti Ardelia (Universita Pasundan)

  Fadisya Azril Maharani (Universita Pasundan)

  Ainun Nayla (Universita Pasundan)

  Rizky Aulia Putri (Universitas Pasundan)

  Nuri Fujianti (Universita Pasundan)

  Tengku Aurelia Putri Azhira (Universita Pasundan)

  Hlm. 61 - 72

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  DOI :  https://doi.org/10.55587/jla.v6i1.273

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• 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 (Universitas Negeri Padang)

  Yolandafitri Zulvia (Universitas Negeri Padang)

  Hlm. 73 - 84

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  DOI :  https://doi.org/10.55587/jla.v6i1.280

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• Sustainability, Financial Performance, and Their Implications for Audit Outcomes: Evidence from Indonesian Mining Companies

  Kata kunci: PROPER, CSR, ROA, Audit Quality, Audit Delay

  Ros Nirwana (Sekolah Tinggi Ilmu Ekonomi Pancasetia)

  Suzi (Sekolah Tinggi Ilmu Ekonomi Pancasetia)

  Arifia Nurriqli (Sekolah Tinggi Ilmu Ekonomi Pancasetia)

  Siti (Sekolah Tinggi Ilmu Ekonomi Pancasetia)

  Maria Anatasia (Sekolah Tinggi Ilmu Ekonomi Pancasetia)

  Hlm. 85 - 97

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  DOI :  https://doi.org/10.55587/jla.v6i1.282

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• Pengaruh Intellectual Capital terhadap Kinerja Perbankan dengan Sustainable Growth Rate sebagai Variabel Intervening

  Kata kunci: Intellectual Capital,, Kinerja Perbankan, Sustainable Growth Rate, Banking Performance

  Teguh Erawati (Universitas Sarjanawiyata Tamansiswa)

  Suyanto (Universitas Sarjanawiyata Tamansiswa)

  Maghfirotus Shafira (Universitas Sarjanawiyata Tamansiswa)

  Hlm. 98 - 108

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  DOI :  https://doi.org/10.55587/jla.v6i1.284

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• Development of e-Commerce Business and Technology-Based Information Systems: Implications for The Need for e-Commerce Audit Services

  Kata kunci: Business, e-commerce, information, technology, audit

  Ni Kadek Devi Dwinasari (Universitas Warmadewa)

  Ni Luh Putu Tariningsih (Universitas Warmadewa)

  Ni Putu Eka Widyantari (Universitas Warmadewa)

  Partiwi Dwi Astuti (Universitas Warmadewa)

  Hlm. 109 - 283

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  DOI :  https://doi.org/10.55587/jla.v6i1.283

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