Vol. 2 No. 2 (2026): Agust 2026

View Vol. 2 No. 2 (2026): Agust 2026

This edition has been available online since April 2025, for the regular edition of Vol. 2 No. 2 (2026): Agust 2026. All articles in this edition (10 original research articles) are written/co-written by 32 authors from 5 countries (Indonesia, Egypt, Kenya, Thailand, Malaysia) with 12 Institutions (Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia; Al-Azhar University, Cairo, Egypt; Universitas Bina Insani, Bekasi, Indonesia; Universitas Balikpapan, Balikpapan, Indonesia; University of Windsor, Ontario, Canada; University of Nairobi, Kenya; Universitas Sumatera Utara, Medan, Indonesia; Prince of Songkla University, Thailand; Universitas Pembangunan Nasional Veteran Yogyakarta, Yogyakarta, Indonesia; Universiti Malaysia Sabah, Sabah, Malaysia; Universitas Terbuka, Jakarta, Indonesia; Politeknik STMI Jakarta, Jakarta, Indonesia)

               

DOI: https://doi.org/10.65440/aasf.v2i2
Published: 2026-08-31

Articles

  • Driving Financial Performance in Islamic Banking: Ethical Governance, Social Responsibility, and the Power of Intellectual Capital

    Aminatuzzuhriyeh Aminatuzzuhriyeh
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Dhau'us Sirojuddin
    Al-Azhar University, Kairo, Mesir,
    Egi Gumala Sari
    Universitas Bina Insani, Bekasi, Indonesia,
    96 - 126
    DOI: https://doi.org/10.65440/aasf.v2i2.223
    Abstract View: 20, PDF Download: 10

  • The Effect of Cash Holding and Leverage on Profit Quality with Company Size as a Moderation Variable

    Fatkhudin Muaziz
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Adissya Hawalia Husni
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Elprina Sarah Azahra
    Universitas Balikpapan, Balikpapan, Indonesia,
    127 - 140
    DOI: https://doi.org/10.65440/aasf.v2i2.161
    Abstract View: 16, PDF Download: 6

  • Determinants Of Financial Distress: The Role Of Receivable Turnover, Audit Committee Size, Operating Capacity, And Real Interest Rate In The Indonesian Industrial Sector

    Siti Muzayyanah
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Rebeca Selan
    University of Windsor, Ontario, Canada,
    Qonitatun Luthfiyah
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    141 - 164
    DOI: https://doi.org/10.65440/aasf.v2i2.171
    Abstract View: 22, PDF Download: 19

  • Predicting Financial Distress in Infrastructure Companies Using Cash Ratios, Asset Profitability, and Managerial Agency Costs

    Doris Walukano
    University of Nairobi, Kenya,
    Santika Hutasoit
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Adam Jordan Nadeak
    Universitas Sumatera Utara, Medan, Indonesia,
    165 - 185
    DOI: https://doi.org/10.65440/aasf.v2i2.190
    Abstract View: 20, PDF Download: 14

  • Financial Determinants of Property & Real Estate Firm Value: Evidence From The Indonesian Post-Pandemic Recovery

    Thamonwan Dankitikul
    Prince of Songkla University, Thailand,
    Elcye Rohma Trinafa Putri
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Niken Ayu Eka Safitri
    Universitas Pembangunan Nasional Veteran Yogyakarta, Yogyakarta, Indonesia ,
    186 - 207
    DOI: https://doi.org/10.65440/aasf.v2i2.203
    Abstract View: 15, PDF Download: 6

  • The Effect of Environmental Costs and Carbon Accounting on Profitability withCorporate Social Responsibility as a Moderating Variable in the Property and Real EstateSector on IDX

    Junainah Jaidi
    Universiti Malaysia Sabah, Sabah, Malaysia,
    Shelfy Ananda Rahmatika
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Adhista Divanti
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    208 - 226
    DOI: https://doi.org/10.65440/aasf.v2i2.232
    Abstract View: 26, PDF Download: 7

  • Financial Strategy, Sustainability Issues, and Firm Value: Empirical Evidence fromthe Consumer Non-Cyclical Sector

    Reni Suwandi Ade Puspita
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Florence Nightingale
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Septian Afoan Gunawan
    Universitas Terbuka, Jakarta, Indonesia,
    227 - 245
    DOI: https://doi.org/10.65440/aasf.v2i2.231
    Abstract View: 34, PDF Download: 23

  • The Effect of Capital Structure and Institutional Ownership on Firm Value withProfitability as a Moderating Variable: Evidence from the Indonesia Financial Sector

    Gita Christy
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Renata Anastasya Simamora
    Politeknik STMI Jakarta, Jakarta, Indonesia,
    246 - 260
    DOI: https://doi.org/10.65440/aasf.v2i2.230
    Abstract View: 20, PDF Download: 13

  • Green Intellectual Disclosure, Cash Holding, and Foreign Ownership on FinancialPerformance: The Moderating Role of Good Corporate Governance in Indonesia

    Siti Fatmawati
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Avilya Baysta Bheda Wea
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Sisilia Rachel Ari Putri
    Institusi Bisnis dan Komunikasi Swadaya, Jakarta Timur, Indonesia,
    Valentina Agnes Stevani
    Politeknik Pariwisata NHI Bandung, Bandung, Indonesia,
    261 - 284
    DOI: https://doi.org/10.65440/aasf.v2i2.228
    Abstract View: 20, PDF Download: 12

  • The Influence Of Green Accounting And Profitability On Sustainable DevelopmentGoals With Environmental Performance As A Moderating Variable

    Muhammad Dzaki
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Anike Filia
    Universitas Bina Sarana Informatika, Jakarta, Indonesia,
    285 - 306
    DOI: https://doi.org/10.65440/aasf.v2i2.212
    Abstract View: 17, PDF Download: 11