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

Articles

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

  Natasha Angelina Susilo, Erna Sulistyowati

  1-14

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• THE IMPACT OF GOOD CORPORATE GOVERNANCE ON FRAUD PREVENTION

  Zhieren Adziqa As'ad, Erna Sulistyowati

  15-26

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• 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

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• 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

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

  Bintang Anggraini Fania Gunawan, Helmy Wahyu Sukiswo

  54-68

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• 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

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• 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

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• 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

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• ACCOUNTING ARTISTIC RENAISSANCE IN THE DIGITAL-RENEWABLE ERA

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

  121-138

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• ENVIRONMENTAL AUDIT: AN COMPANY’S OBLIGATION OR NECESSITY

  Moh. Faisol, Nur Fadjrih Asyik, Wahidahwati

  139-152

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• 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

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

  Sri Hastutik, Dian Rokhmawati, Rachma Yuliana, Mohammad Dullah

  165-178

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• 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

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• DESIGNING A FINANCIAL ACCOUNTING INFORMATION SYSTEM SPREADSHEET-BASED

  Zewindra Zai, Anton, Erli Suroningsih

  200-215

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

  Luluk Musfiroh, Dewi Rahmawati

  216-235

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