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

Articles

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

Achmad Hasan Hafidzi (Universitas Muhammadiyah Jember, Jember, Indonesia)
Elok Sri Utami (University of Jember, Jember, Indonesia)
Hadi Paramu (University of Jember, Jember, Indonesia)
Ibna Kamilia Fiel Afroh (University of Muhammadiyah Jember, Jember, Indonesia)
Norita Citra Yuliarti (University of Muhammadiyah Jember, Jember, Indonesia)
PDF DOI: https://doi.org/10.14414/tiar.v15i2.5205 Page: 125-138 Views: 372

Digital Technology in SMEs Sustainability Practies: A Systematic Literature Review

Amalia Siti Khodijah (Universitas Cipasung, Tasikmalaya, Indonesia)
Neni Meidawati (Universitas Islam Indonesia, Yogyakarta, Indonesia)
Ataina Hudayati (Universitas Islam Indonesia, Yogyakarta, Indonesia)
Sri Sudiarti (Universitas Cipasung, Tasikmalaya, Indonesia)
PDF DOI: https://doi.org/10.14414/tiar.v15i2.5202 Page: 139-158 Views: 270

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

Khristina Yunita (Faculty of Economics and Business, Universitas Tanjungpura, Pontianak, Indonesia)
Mustaruddin Saleh (Faculty of Economics and Business, Universitas Tanjungpura, Pontianak, Indonesia)
Wendy (Faculty of Economics and Business, Universitas Tanjungpura, Pontianak, Indonesia)
PDF DOI: https://doi.org/10.14414/tiar.v15i2.5320 Page: 159-170 Views: 234

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

Ade Manggala Hardianto (Universitas Sains Indonesia)
Yuli Novitasari (Universitas Sains Indonesia)
Widianingsih Widyaningsih (Universitas Sains Indonesia)
Mutiara Sherly Amanah (Universitas Sains Indonesia)
PDF DOI: https://doi.org/10.14414/tiar.v15i2.5485 Page: 171-190 Views: 206

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

Dedy Hermawan (Universitas Negeri Mataram, Mataram, Indonesia)
Mohammad Ali Fikri (Universitas Negeri Mataram, Mataram, Indonesia)
Endar Pituringsih (Universitas Negeri Mataram, Mataram, Indonesia)
PDF DOI: https://doi.org/10.14414/tiar.v15i2.5530 Page: 191-206 Views: 182

Evaluation of the Implementation of the Principal Inspectorate’s Role of Agency X in the Performance Audit

Khairunnisa (Department of Accounting, Faculty of Economics and Business, Universitas Indonesia,)
Dyah Setyaningrum (Department of Accounting, Faculty of Economics and Business, Universitas Indonesia,)
PDF DOI: https://doi.org/10.14414/tiar.v15i2.5441 Page: 207-224 Views: 340
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