Vol. 15 No. 2 (2025): July - December 2025

Volume 15 Number 2 presents a variety of themes, including bio accounting, smart environment, and religious attitudes in facing the COVID-19 pandemic. We extend our heartfelt thanks to all authors who have contributed with their high-quality articles. Without your support and participation, this publication would not have been possible. We also thank the reviewers who have provided valuable feedback and suggestions to improve the quality of the published articles. We hope this publication can be a source of inspiration and knowledge for readers. We also apologize for the technical disruptions in website management that caused this volume to be delayed.

Published: 2026-01-26

Articles

Locus of Control Mediates the Effect of Financial Behavior and Social Trust on Sharia-Compliant Investment Decisions

Achmad Hasan Hafidzi ⁽¹⁾, Elok Sri Utami ⁽²⁾, Hadi Paramu ⁽³⁾, Ibna Kamilia Fiel Afroh ⁽⁴⁾, Norita Citra Yuliarti ⁽⁵⁾

(1) Universitas Muhammadiyah Jember, Indonesia ,

(2) University of Jember, Indonesia ,

(3) University of Jember, Indonesia ,

(4) University of Muhammadiyah Jember, Indonesia ,

(5) University of Muhammadiyah Jember, Indonesia

125-138
- PDF
DOI : 10.14414/tiar.v15i1.5205

Abstract View : 18

PDF downloads: 11
Digital Technology in SMEs Sustainability Practies: A Systematic Literature Review

Amalia Siti Khodijah ⁽¹⁾, Neni Meidawati ⁽²⁾, Ataina Hudayati ⁽³⁾, Sri Sudiarti ⁽⁴⁾

(1) Universitas Cipasung Tasikmalaya, Indonesia ,

(2) Universitas Islam Indonesia, Indonesia ,

(3) Universitas Islam Indonesia, Indonesia ,

(4) Universitas Cipasung Tasikmalaya, Indonesia

139-158
- PDF
DOI : 10.14414/tiar.v15i1.5202

Abstract View : 21

PDF downloads: 8
The Mediation Effect on the Relationship Between Political Connections and Firm Value: Empirical Evidence from the Financial Industry in Indonesia

Khristina Yunita ⁽¹⁾, Mustaruddin Saleh ⁽²⁾, Wendy ⁽³⁾

(1) Faculty of Economics and Business, Universitas Tanjungpura, Pontianak, Indonesia, Indonesia ,

(2) Faculty of Economics and Business, Universitas Tanjungpura, Pontianak, Indonesia, Indonesia ,

(3) Faculty of Economics and Business, Universitas Tanjungpura, Pontianak, Indonesia, Indonesia

159-170
- PDF
DOI : 10.14414/tiar.1525320

Abstract View : 19

PDF downloads: 2
The Effect of Life Cycle Assessment on Performance Sustainability: The Moderating Roles of Bioaccounting and Smart Environmental

Ade Manggala Hardianto ⁽¹⁾, Yuli Novitasari ⁽²⁾, Widianingsih Widyaningsih ⁽³⁾, Mutiara Sherly Amanah ⁽⁴⁾

(1) Universitas Sains Indonesia, Indonesia ,

(2) Universitas Sains Indonesia, Indonesia ,

(3) Universitas Sains Indonesia, Indonesia ,

(4) Universitas Sains Indonesia, Indonesia

171-190
- PDF
DOI : 10.14414/tiar.v15i2.5485

Abstract View : 26

PDF downloads: 48
Crisis Response Patterns in Indonesian Philanthropy: How Religious Obligation Creates Revenue Resilience During the Covid-19 Pandemic

Dedy Hermawan ⁽¹⁾, Mohammad Ali Fikri ⁽²⁾, Endar Pituringsih ⁽³⁾

(1) Universitas Negeri Mataram, Indonesia ,

(2) Universitas Negeri Mataram, Indonesia ,

(3) Universitas Negeri Mataram, Indonesia

191-206
- PDF
DOI : 10.14414/tiar.1525530

Abstract View : 12

PDF downloads: 7
Evaluation of the Implementation of the Principal Inspectorate’s Role of Agency X in the Performance Audit

Khairunnisa ⁽¹⁾, Dyah Setyaningrum ⁽²⁾

(1) Department of Accounting, Faculty of Economics and Business, Universitas Indonesia,, Indonesia ,

(2) Department of Accounting, Faculty of Economics and Business, Universitas Indonesia,, Indonesia

207-224
- PDF
DOI : 10.14414/tiar.1525441

Abstract View : 54

PDF downloads: 18