Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025

Table of Contents

• THE INFLUENCE OF ESG PERFORMANCE, PROFITABILITY AND CAPITAL INTENSITY ON TAX AVOIDANCE case study of manufacturing in consumer goods on the Indonesia Stock Exchange for the 2021-2024 period)

  Intan Permata Sari

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  : https://doi.org/10.35310/jass.v7i02.1627
  Abstract views : 352 | PDF views : 243

• ANALYSIS OF THE SUSTAINABILITY OF THE AQIQAH BUSINESS “GRUP TERNAK KITA” AMIDST MODERN MARKETING COMPETITION

  Sinta Suci Lestari, Jojo Jojo, Gugyh Susandy

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  : https://doi.org/10.35310/jass.v7i02.1629
  Abstract views : 33 | PDF views : 60

• THE ROLE OF FINANCIAL HEALTH ASSESSMENT ANALYSIS USING THE CAMEL METHOD

  Iyak Solihat, Mohamad Abduh Alfahlepi

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  : https://doi.org/10.35310/jass.v7i02.1628
  Abstract views : 61 | PDF views : 50

• Implications of Curug Cileat's Tourist Attraction Factors According to Prospective Tourists' Perceptions of Economic Sustainability

  Jojo Jojo, Eksa Audya Gunawan, Panji Agnyoto, Ana Frasipa

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  : https://doi.org/10.35310/jass.v7i02.1609
  Abstract views : 58 | PDF views : 57

• FROM TRADITIONAL TO DIGITAL: THE EVOLUTION OF AUDITOR COMPETENCIES AND AUDIT PRACTICES

  Nadia Husnaningtyas

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  : https://doi.org/10.35310/jass.v7i02.1632
  Abstract views : 135 | PDF views : 148

• GREEN PERFORMANCE AND INTEGRATED REPORTING: DOES INSTITUTIONAL OWNERSHIP AMPLIFY ITS IMPACT ON COMPANY VALUE?

  Sri Mulyati, Indri Widianti

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  : https://doi.org/10.35310/jass.v7i02.1633
  Abstract views : 145 | PDF views : 93

• THE EFFECT OF TRANSFER PRICING AND PROFIT MANAGEMENT ON TAX AVOIDANCE IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE MANUFACTURING SECTOR

  Fajar Nugraha Yusman, Iqbal Pajar Sidik, Tarinih Tarinih

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  : https://doi.org/10.35310/jass.v7i02.1630
  Abstract views : 189 | PDF views : 102

• THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND ENTERPRISE RESOURCE PLANNING ON FINANCIAL PERFORMANCE

  Trisandi Eka Putri, Leny Marlina Nurhayati, Bambang Sugiharto

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  : https://doi.org/10.35310/jass.v7i02.1636
  Abstract views : 122 | PDF views : 96

• THE EFFECT OF LOCAL TAX REVENUE ON THE INCREASE IN REGIONAL ORIGINAL INCOME OF BELU DISTRICT IN 2012-2022

  Novrianus Kofi

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  : https://doi.org/10.35310/jass.v7i02.1638
  Abstract views : 59 | PDF views : 36

• EXPLAINING AUDIT REPORT LAG : THE INFLUENCE OF CEO SUCCESSION AND FIRM CHARACTERISTICS

  Icih Icih , Ikka Rachmawati, Asep Kurniawan, Indah Umiyati, Sri Mulyati

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  : https://doi.org/10.35310/jass.v7i02.1635
  Abstract views : 155 | PDF views : 60