Vol. 2 No. 3 (2026): April 2026

View Vol. 2 No. 3 (2026): April 2026

This edition has been available online since October 2024, for the regular edition April 2026. All articles in this edition (10 original research articles) are written/co-written by 27 authors from 7 country (Indonesia, Malaysia, Philipina, Iraq, Romania, Vietnam and Ukraine) with 18 Institutions (Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia ; Politeknik Bina Madani, Bekasi, Indonesia ; De La Salle University, Manila, Philipina ; Universitas Bhayangkara Jaya, Jakarta, Indonesia,Universitas Islam Negeri Syekh Nurjati, Cirebon, Indonesia ; University of Kufa, Najaf, Iraq ; Bucharest University of Economic Studies, București, Romania ; Institut Bisnis Muhammadiyah, Bekasi, Indonesia ; Universitas Diponegoro, Semarang, Indonesia ; Universiti Sains Malaysia, Pulau Pinang, Malaysia, Universitas Gadjah Mada, Yogyakarta, Indonesia ; Universiti Malaysia Terengganu, Terengganu, Malaysia ; Universitas Terbuka, Jakarta, Indonesia ; Universitas Muhammadiyah Yogyakarta, Bantul, Indonesia ; Vietnam National Institute of Educational Sciences, Vietnam ; Ternopil National Economic University, Ternopil Oblast, Ukraina, Universitas Sam Ratulangi, Manado, Indonesia ;  Universitas Airlangga, Surabaya, Indonesia )


           

DOI: https://doi.org/10.65440/jaa.v2i3
Published: 02-04-2026

Articles

  • The Effect of Accounting Information System Effectiveness, Intellectual Capital, Financial Distress, and Profitability on Financial Performance

    Adristi Ardelia Hanifah
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Abdullah Rifqi Zahron
    Politeknik Bina Madani, Bekasi, Indonesia,
    Dabbay
    De La Salle University, Manila, Philipina,
    126 - 231
    DOI: https://doi.org/10.65440/jaa.v2i3.155
    Abstract View: 20, PDF (English) Download: 9

  • The Influence of Earnings Manipulation, Strength of Financial Position, Financial Distress and Capital Structure on Firm Value

    Destiya Nurmala Putri
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Dina Novriyana
    Universitas Bhayangkara Jaya, Jakarta, Indonesia,
    232 - 246
    DOI: https://doi.org/10.65440/jaa.v2i3.167
    Abstract View: 14, PDF (English) Download: 10

  • Green, Dividend, and Value: Three Pillars of Corporate Success

    Sri Ningsih
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Fitri Noviyanti
    Universitas Islam Negeri Syekh Nurjati, Cirebon, Indonesia,
    Marwah abdulkareem
    University of Kufa, Najaf, Iraq ,
    247 - 258
    DOI: https://doi.org/10.65440/jaa.v2i3.168
    Abstract View: 23, PDF (English) Download: 35

  • Sustainability vs. Profitability: Dilemma or Synergy in Real Estate Companies

    Shelfy Ananda Rahmatika
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Imelda Zahrah Nabilah
    Institut Bisnis Muhammadiyah, Bekasi, Indonesia,
    Raluca Guse
    Bucharest University of Economic Studies, București, Romania,
    259 - 274
    DOI: https://doi.org/10.65440/jaa.v2i3.181
    Abstract View: 20, PDF (English) Download: 12

  • Analyzing Financial Vulnerability in Indonesia's Post-Pandemic Tech and Transport Landscape

    Nayla Salsabila Permata Srikandi
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Nisaa Ul Jannah Wahyu Mokti
    Universitas Diponegoro, Semarang, Indonesia,
    Jamilah Hj Ahmad
    Universiti Sains Malaysia, Pulau Pinang, Malaysia,
    275 - 297
    DOI: https://doi.org/10.65440/jaa.v2i3.210
    Abstract View: 27, PDF (English) Download: 17

  • Determinants of Financial Distress: A Portrait of the Post-Pandemic Transportation and Logistics Sector

    Mario Stevando
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Mahardika Shafa Azzumar
    Universitas Gadjah Mada, Yogyakarta, Indonesia,
    298 - 316
    DOI: https://doi.org/10.65440/jaa.v2i3.192
    Abstract View: 11, PDF (English) Download: 5

  • Analysis of Financial Distress in the Infrastructure Sector through the Altman Z-Score Approach

    Brigita Puji Lestari
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Nurshafikah Shaffie
    Universiti Malaysia Terengganu, Terengganu, Malaysia,
    Agnes Sulistiyoningsih
    Universitas Terbuka, Jakarta, Indonesia,
    317 - 329
    DOI: https://doi.org/10.65440/jaa.v2i3.188
    Abstract View: 5, PDF (English) Download: 2

  • Influence of Intellectual Capital, Intangible Assets, Public Ownership, and Institutional Ownership on Financial Distress

    Kania Vera Ayu
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Richad Wahyu Pratama
    Universitas Muhammadiyah Yogyakarta, Bantul, Indonesia,
    Ngoan Quynh Thi Nguyen
    Vietnam National Institute of Educational Sciences, Vietnam,
    330 - 352
    DOI: https://doi.org/10.65440/jaa.v2i3.195
    Abstract View: 12, PDF (English) Download: 5

  • Financial Stability in the Basic Material Sector: The Roles of Capital Structure and Gender Diversity

    Arsa Patmah
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Tetiana Anatoliivna Bincharovska
    Ternopil National Economic University, Ternopil Oblast, Ukraina,
    Valerie Shanty
    Universitas Sam Ratulangi, Manado, Indonesia,
    353 - 371
    DOI: https://doi.org/10.65440/jaa.v2i3.204
    Abstract View: 18, PDF (English) Download: 23

  • Beyond the Numbers: How Institutional Ownership and Capital Structure Shape Firm Value

    Gita Christy
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Bryan Wilson Hamonangan Hutabarat
    Universitas Airlangga, Surabaya, Indonesia,
    372 - 386
    DOI: https://doi.org/10.65440/jaa.v2i3.180
    Abstract View: 15, PDF (English) Download: 9