Vol. 2 No. 1 (2026): April 2026

View Vol. 2 No. 1 (2026): April 2026

This edition has been available online since April 2025, for the regular edition of April 2026. All articles in this edition (5 original research articles) are written/co-written by 15 authors from 4 countries (Indonesia, Malaysia, Iran, Bangladesh) with 10 Institutions (Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia ; Institut Bisnis Muhammadiyah, Bekasi, Indonesia ; Universitas Pembangunan Nasional “Veteran” Jakarta, Indonesia ; Universitas Yos Soedarso Surabaya, Indonesia ; Universitas Nusa Nipa Maumere, Nusa Tenggara Timur, Indonesia ; Politeknik Bina Madani, Bekasi, Indonesia ; Universiti Malaysia Sabah, Kinabalu, Malaysia ; Universitas Sains Indonesia, Bekasi, Indonesia ; Tabriz University, Tabriz, Iran ; Universitas Sriwijaya, Palembang, Indonesia ; Premier University, Chittagong, Bangladesh)

     

DOI: https://doi.org/10.65440/aasf.v2i1
Published: 2026-04-01

Articles

  • The Effect of Corporate Social Responsibility Disclosure, Good Corporate Governance, and Intellectual Capital on Company Financial Performance with Company Size as a Moderating Variable

    Novi Rahmadiah
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Hafizh Fadhlurrahman
    Institut Bisnis Muhammadiyah, Bekasi, Indonesia,
    Michael Sahat
    Universitas Pembangunan Nasional “Veteran” Jakarta, Indonesia ,
    1 - 22
    DOI: https://doi.org/10.65440/aasf.v2i1.156
    Abstract View: 7, PDF (English) Download: 9

  • The Effect of Environmental Performance, Intellectual Capital, Institutional Ownership on Corporate Profitability with Corporate Social Responsibility as a Moderating Variable

    Alberta Rene
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Florida Mini
    Universitas Yos Soedarso Surabaya, Indonesia,
    Ancelia Kartika Ji’e
    Universitas Nusa Nipa Maumere, Nusa Tenggara Timur, Indonesia,
    23 - 39
    DOI: https://doi.org/10.65440/aasf.v2i1.144
    Abstract View: 19, PDF (English) Download: 3

  • The Effectiveness of Accounting Information Systems, Intellectual Capital, and Financial Distress on Financial Performance with Profitability as a Moderation Variable

    Adristi Ardelia Hanifah
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Abdullah Rifqi Zahron
    Politeknik Bina Madani, Bekasi, Indonesia,
    Sharifah Milda Amirul
    Universiti Malaysia Sabah, Kinabalu, Malaysia,
    40 - 56
    DOI: https://doi.org/10.65440/aasf.v2i1.166
    Abstract View: 11, PDF (English) Download: 4

  • The Effect of Environmental Performance and CEO Gender on Carbon Emission Disclosure with Leverage as a Moderating Variable

    Nadia Saputri
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Muhammad Faisal Hakim
    Universitas Sains Indonesia, Bekasi, Indonesia,
    Zahra Valizadeh Dizaj
    Tabriz University, Tabriz, Iran,
    57 - 75
    DOI: https://doi.org/10.65440/aasf.v2i1.173
    Abstract View: 4, PDF (English) Download: 4

  • Determinants of Return on Assets in Sharia Commercial Banks: The Moderating Role of Non-Performing Financing

    Aulia Nurriski
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Putri Rizkiyah
    Universitas Sriwijaya, Palembang, Indonesia,
    Afsana Yesmin
    Premier University, Chittagong, Bangladesh,
    76 - 95
    DOI: https://doi.org/10.65440/aasf.v2i1.179
    Abstract View: 7, PDF (English) Download: 1