Vol. 1 No. 2 (2025): November

Articles

• Comparative Corporate Tax Burdens: A Standardized Simulation

  Agustin Eka Putri,  Universitas Negeri Surabaya,  Indonesia

  Dinda Ayuk Saputri,  Universitas Negeri Surabaya,  Indonesia

  Destyas Rasendriya Aristawati,  Universitas Negeri Surabaya,  Indonesia

  Salsa Regita Cahyani,  Universitas Negeri Surabaya,  Indonesia

  Alyssa Risky Khoirunnisa,  Universitas Negeri Surabaya,  Indonesia

  Fadella Citra Way Elisna,  Universitas Negeri Surabaya,  Indonesia

  Andika Candra Wijaya,  Universitas Negeri Surabaya,  Indonesia

  1-8

  DOI : https://doi.org/10.26740/jsba.v1i2.46720
  Abstract views: 37 , PDF downloads: 58

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• Comparative Analysis of Late-Payment Tax Sanctions and Their Impact on Effective Tax Rates in Indonesia, Malaysia, and South Korea

  Nur Faiza Hidayatul Khasanah,  Universitas Negeri Surabaya,  Indonesia

  Ayudya Meizzaluna,  Universitas Negeri Surabaya,  Indonesia

  Intan Dwi Lestari,  Universitas Negeri Surabaya,  Indonesia

  Nafa Agustin Ningtias,  Universitas Negeri Surabaya,  Indonesia

  Felizha Rachel Agistavianica,  Universitas Negeri Surabaya,  Indonesia

  Putri Kameliya Ramadhani,  Universitas Negeri Surabaya,  Indonesia

  Rena Dwi Novitasari,  Universitas Negeri Surabaya,  Indonesia

  DOI : https://doi.org/10.26740/jsba.v1i2.46737
  Abstract views: 49 , PDF downloads: 58

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• ANALYSIS OF GREEN ACCOUNTING IMPLEMENTATION, ESG DISCLOSURE, PRICE TO BOOK VALUE AND THEIR IMPACT ON COMPANY PERFORMANCE IN THE MINING SECTOR FOR THE PERIOD 2022-2023

  ILLIYYA RAYATA ARDHANI,  Universitas Negeri Surabaya,  Indonesia

  Putri Dwi Rahmawati,  Indonesia

  Nindita Fitria Ariyanto,  Indonesia

  DOI : https://doi.org/10.26740/jsba.v1i2.47016
  Abstract views: 124 , PDF downloads: 132

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• THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON THE FIRM VALUE OF MANUFACTURING COMPANIES IN THE COAL MINING SUBSECTOR LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) DURING THE 2021–2024 PERIOD

  INTAN NUR'AINI,  Bachelor of Accounting Study Program, Faculty of PSDKU, Universitas Negeri Surabaya,  Indonesia

  Anzani Mutiara Puwitasari,  ¹Bachelor of Accounting Study Program, Faculty of PSDKU, Universitas Negeri Surabaya,  Indonesia

  Aisyah Diah Hapsari,  Bachelor of Accounting Study Program, Faculty of PSDKU, Universitas Negeri Surabaya,  Indonesia

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  DOI : https://doi.org/10.26740/jsba.v1i2.47017
  Abstract views: 88 , PDF downloads: 158

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• An Analysis of the Influence of Financial Ratios on Stock Prices of Energy and Mining Companies Listed on the Indonesia Stock Exchange

  REZA ANGGIDYA PUTRI,  Universitas Negeri Surabaya,  Indonesia

  AZILA PUTRI JELITA,  Indonesia

  1-16

  DOI : https://doi.org/10.26740/jsba.v1i2.47018
  Abstract views: 154 , PDF downloads: 294

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• THE INFLUENCE OF PROFITABILITY ON FIRM VALUE IN COSUMER NON-CYCLICAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2022–2024 PERIOD

  JESSENIA NADHITA NUGRAHINI,  UNIVERSITAS NEGERI SURABAYA,  Indonesia

  ALYA AYU SUCI RAMADHANI,  UNIVERSITAS NEGERI SURABAYA ,  Indonesia

  NABILA KURNIA NURHAINI,  UNIVERSITAS NEGERI SURABAYA ,  Indonesia

  DOI : https://doi.org/10.26740/jsba.v1i2.47021
  Abstract views: 168 , PDF downloads: 182

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