Vol 26, No 1 (2026)

In Progress

DOI: http://dx.doi.org/10.20961/jab.v26i1

Table of Contents

Article

How Do Macroeconomic Shocks Affect Banks’ Net Interest Margin? Evidence from a Dynamic Panel of Indonesian Bank
Doddy Ariefianto, Brian Steven Lim, Brian Steven Lim, Hans Gunadi, Hans Gunadi, Sabrina Gunawan, Sabrina Gunawan
PDF
1-17
Digital Financial Inclusion, Digital Financial Literacy, and Financial Self-Efficacy
Sutarmi Sutarmi, Tastaftiyan Risfandy, Inas Nurfadia Futri
PDF
18-34
Identifying Green Skills of Government Auditors for Green Industry Oversight
Sugeng Riadi, Daniel Rahmat Putra, Muhammad Sheta, Irsutami Irsutami
PDF
35-50
Menakar Efektivitas Dana Bantuan Sosial dan Dana Desa
Wakhid Ansori, Vidiyanna Rizal Putri, Sumarno Manrejo
PDF
51-78
Global Company Tax Strategies: Can Good Corporate Governance Practices Limit Tax Avoidance?
Selin Putri Cahyani, Nurul Aisyah Rachmawati
PDF
79-98
Beyond the Theory of Planned Behavior: Evidence from Whistleblowing Research in Accounting Theory
Meita Larasati, Zakiyah Sharif, Al Jaffri Saad, Ummu Salma Al Azizah
PDF
99-118
Does Risk Management Catalyze The Impact of Government Spending on Human Development Quality? Evidence From Indonesia
Mulyadi Mulyadi, Sutaryo Sutaryo, Alwan Faiz Radityo Utomo
PDF
119-134
ESG Disclosure and Corporate Reputation: The Moderating Role of Green Innovation
Vita Aprilina, Nurma Risa, Anelyn A. Janaban
PDF
135-154