DOI: https://doi.org/10.60079/aefs.v4i3

Published: June 30, 2026

Articles

Investment Inefficiency and Financial Distress: Evidence from ASEAN Non-Financial Firms

10.60079/aefs.v4i3.883
238-250 Mochammad Rifni, Isnalita Isnalita
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115

The Role of Organizational Commitment in Mediating the Effects of Job Promotion and the Work Environment on Employee Performance

10.60079/aefs.v4i3.928
251-272 Luckhy N.A. Lotte, Louis Soemadi Bopeng, Rosalia Monika Tahoba
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119

Predictive Analysis of Financial Distress in Construction Service Companies Using the Altman, Springate, Grover, and Zmijewski Models

10.60079/aefs.v4i3.958
273-289 Yakoba Delatasya Basna, Camelia L. Numberi, Alvany T. Wanma
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139

The Effect of Service Quality and Brand Image on Revisit Intention at The Premiere Hotel Pekanbaru

10.60079/aefs.v4i3.1009
290-300 Reza Mayrah Wati, Kurnia Illahi Manvi, Iqbal Harifal
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162

Return on Assets, Debt-to-Equity Ratio, and Current Ratio on Firm Value with Firm Size as a Moderating Variable in Industrial Sector Companies Listed on the Indonesia Stock Exchange

10.60079/aefs.v4i3.1000
301-320 Anti Hastuti UMP, Fuad Ramdhan Ryanto
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77

Improving the Quality of Financial Reports through Human Resources, Information Technology, Internal Controls, the Implementation of Government Accounting Standards, and Leadership Style

(Case Study on Regional Apparatus Organization of West Papua Province)

10.60079/aefs.v4i3.1056
321-334 Syarifuddin Syarifuddin, Marlina Malino, Stevanie Lusye Sahertian, Muhammad Arif Wiratama Fattah, Christine S.M. Marpaung, Yubelina Mamoribo
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73

Factors Influencing Accounting Students’ Interest in Pursuing a Career as an Internal Auditor

10.60079/aefs.v4i3.996
335-357 Hustianto Sudarwadi, Anglin Devita Risqiyawati, Marlina Malino
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73

Business Tradition: Qualitative Assessment on The Economic Commodification of Larung Sesaji Ritual for Local MSMEs

10.60079/aefs.v4i3.979
358-370 Paramita Kartika Sari, Mariatus Sholikah
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65

Analysis of the Implementation of Green Banking Concepts in the Operations of Bank Aceh Syariah (Sisingamaraja Medan Branch) in Support of Sustainable Finance

10.60079/aefs.v4i3.999
371-388 Afni Haryanti Harahap, Fauzi Arif Lubis, Tuti Anggraini
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81

Determinants of Academic Achievement Among Islamic Boarding School Students: An Exploration of the Organizational Environment and External Stakeholder Support

10.60079/aefs.v4i3.1039
389-411 Aliyatul Muna, Sisno Riyoko, Anna Widiastuti
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62

The Influence of Tin Prices and Production Costs on the Net Profit Margin of PT Timah Tbk with Exchange Rate as a Moderating Variable (2018–2025)

10.60079/aefs.v4i3.1033
412-430 Hana Nabilla, Ari Agung Nugroho, Darman Saputra
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22

Digital ESG Leadership: The Impact of Technology-Based Leadership on ESG Implementation in Indonesian Technology Companies

10.60079/aefs.v4i3.1011
431-448 Imam Ferdiyansyah, Ronnie Resdianto Masman
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20

Debt-to-Equity Ratio, Return on Assets, and Firm Size on Earnings Management Through Managerial Ownership

10.60079/aefs.v4i3.1022
449-467 Tassha Eddryawati, Heni Safitri, Dedi Hariyanto
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41

Financial Literacy, Financial Planning, and Financial Attitude on Personal Financial Management with a Consumptive Lifestyle as a Moderating Variable among the Millennial Generation

10.60079/aefs.v4i3.1032
468-488 Mutia Sejida Ali, Fuad Ramdhan Ryanto
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51

Factors Affecting Job Satisfaction Among Nurses at Sayang Rakyat Regional General Hospital in South Sulawesi Province, Indonesia

10.60079/aefs.v4i3.1035
489-510 Reskiana Syahrir, Fatmah Afrianty Gobel, Reza Aril Ahri
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28

Career Security and Work Systems on Work Motivation of Civil Servants Under Employment Contracts (PPPK): The Mediating Role of Job Satisfaction

10.60079/aefs.v4i3.1038
511-525 Milka Azikin, Badaruddin Badaruddin, Fitriani Latief
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8

Emotional Intelligence and Spiritual Intelligence on Job Satisfaction Among Nurses

10.60079/aefs.v4i3.1044
526-550 Nurfadillah Nurfadillah, Nurmiati Muchlis, Sumiaty Sumiaty
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8

The Influence of Workload, Incentives, and Work Environment on Employee Work Productivity at PT Wira Abadi Indonesia

10.60079/aefs.v4i3.1059
551-567 Yuniar Pangesti, Laylan Syafina, Wahyu Syarvina
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16

The Influence of Earnings Volatility, Dividend Policy, and Asset Growth on Stock Price Volatility and Stock Returns in the Indonesian Banking Sector

10.60079/aefs.v4i3.1060
568-584 Dita Ananda Bangun, Tuti Anggarini, Isnaini Harahap
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29