Vol. 12 No. 2 (2025)

This issue is available online in September 2025. All articles in this issue (8 articles) were authored or co-authored by 26 authors from 5 countries (Indonesia, Malaysia, Timor Leste, Taiwan, and Philippines).

Published: 2025-09-15

Articles

Capital Structure and Sustainability Performance: Leverage Modification through Equity Disaggregation

Arisyahidin Arisyahidin, Marhaendra Kusuma, Abdul Hadi Bin Ahamad, Mariano Nunes

119-139
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Integration of Fintech and CSR in Improving Financial Stability of Islamic Banks

Nazil Rizki Laila, Sari Rahmadhani

140-157
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Islamic Bank Financing, Green Sukuk, and the Jakarta Islamic Index: An ARDL Analysis of Indonesia’s Real Sector

Rahmad Hidayat, Naili Jazilinni’am, Sulistya Rusgianto, Ririn Tri Ratnasari, Muhammad Nafik Hadi Ryandono

158-172
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Corporate Governance and Tax Avoidance in SRI-KEHATI Firms: The Mediating Role of Financial Performance

Moh. Halim, Rendy Mirwan Aspirandi, Riyanto Setiawan Suharsono, Ari Sita Nastiti

173-189
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Financial Literacy, Financial Parenting, and Riba Awareness: Drivers of BNPL Use Among Muslim Youth

Dewi Khornida Marheni, Riski Widiyanti, Hery Haryanto, Roque B. Cruz II

190-214
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Audit Interpretation of Presidential and Vice-Presidential Campaign Finance Reports

Muhammad Arsyad, Sukriah Natsir, Zoel Dirga Dinhi

215-230
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Military Backgrounds in Shaping Earnings Management: Insights from the Board of Commissioners and Directors

Agung Irianto, Estetika Mutiaranisa Kurniawati

231-247
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Financial Determinants of Tax Avoidance: Empirical Study of Islamic Banks in Asia and COVID-19 Review

Selfira Salsabilla, Muamar Nur Kholid

248-259
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