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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92

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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100

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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109

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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143

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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49

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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48

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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46

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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53

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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51

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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40

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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