Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026

View Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
DOI: https://doi.org/10.32815/ristansi.v7i1
Published: 26-05-2026

Full Issue

Articles

  • A DUAL-STRATEGY APPROACH TO IMPROVING TAX COMPLIANCE: PENALTIES AND DRIVE-THRU SAMSAT SERVICES

    Natasha Angelina Susilo, Erna Sulistyowati
    1-14

  • THE IMPACT OF GOOD CORPORATE GOVERNANCE ON FRAUD PREVENTION

    Zhieren Adziqa As'ad, Erna Sulistyowati
    15-26

  • THE DETERMINANTS OF TAX AVOIDANCE: THE ROLE OF RETURN ON ASSETS AND COMPANY SIZE IN THE FINANCIAL SECTOR IN INDONESIA

    Iyaza Zumariz, Sofie Yunida Putri
    27-38

  • AN ANALYSIS OF THE ROLE OF TAX PLANNING AND DEFERRED TAX ASSETS IN EARNINGS MANAGEMENT IN THE BANKING INDUSTRY

    Wirda Muhibbatul Lubabah, Sari Andayani
    39-53

  • INCREASING PROFITS IN THE BANKING SECTOR THROUGH THE OPTIMIZATION OF NPL AND LDR

    Bintang Anggraini Fania Gunawan, Helmy Wahyu Sukiswo
    54-68

  • ESG PERFORMANCE, CAPITAL STRUCTURE, AND WORKING CAPITAL AND THEIR IMPACT ON THE PROFITABILITY OF PUBLIC COMPANIES IN INDONESIA

    Nabila Octaviola Rosanti, Justita Dura, Mohammad Bukhori
    69-94

  • A COMPARATIVE ANALYSIS OF THE DEGREE OF FINANCIAL LEVERAGE BETWEEN PT UNILEVER INDONESIA AND PT WINGS GROUP

    Wiwik Fitria Ningsih, Hamzah Fansuri Yusuf, Setyawardahna Nugraha
    95-105

  • THE EFFECT OF DOMINANT RISK MANAGEMENT COMPONENTS IN ASSET-LIABILITY MANAGEMENT ON THE FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN INDONESIA

    Nindyan Permata Sari, Lidya Septiani Silaban, Farah Margaretha Leon
    106-120

  • ACCOUNTING ARTISTIC RENAISSANCE IN THE DIGITAL-RENEWABLE ERA

    Indra Lukmana Putra, Mochammad Junus, Nur Imamah, Rosy Aprieza Puspita Zandra, Rully Aprilia Zandra
    121-138

  • ENVIRONMENTAL AUDIT: AN COMPANY’S OBLIGATION OR NECESSITY

    Moh. Faisol, Nur Fadjrih Asyik, Wahidahwati
    139-152

  • LITERATURE REVIEW: THE IMPLEMENTATION OF GREEN TAX IN INDONESIA FROM THE PERSPECTIVE OF ACCOUNTING AND SUSTAINABLE FISCAL POLICY

    Astri Andaresta Darmanto, Vania Adeline Endrawati, Josephine Kurniawati Tjahjono
    153-164

  • CHALLENGES AND SOLUTIONS OF TECHNOLOGY IN FINANCIAL RECORDING SMEs: SYSTEMATIC LITERATURE REVIEW

    Sri Hastutik, Dian Rokhmawati, Rachma Yuliana, Mohammad Dullah
    165-178

  • ANALYSIS OF PROFIT INCREASE THROUGH OPTIMISATION OF PRODUCTION COSTS AND SELLING PRICE OF EUCHEMA COTTONII SEAWEED

    Alamsa Alam, Mappa Panglima Banding, Riyans Ardiansyah, Herman Herman, Olivia Pamilangan Andi’lolo
    179-199

  • DESIGNING A FINANCIAL ACCOUNTING INFORMATION SYSTEM SPREADSHEET-BASED

    Zewindra Zai, Anton, Erli Suroningsih
    200-215

  • MORAL AND SPIRITUAL DETERMINANTS OF WHISTLEBLOWING INTENTION AMONG ISLAMIC ACCOUNTING STUDENTS

    Luluk Musfiroh, Dewi Rahmawati
    216-235

  • RISK-DRIVEN PROFITABILITY IN INDONESIAN LISTED BANKS: CAPITAL, LIQUIDITY, AND CREDIT ROLE

    Fatimah Ladiza Nuradhelia Anugrah, Maria C. Widiastuti
    236-260