Vol. 21 No. 2 (2026): September

Article

• Financial Shenanigans Model: Detecting Hidden Financial Reporting Strategies within the Framework of Forensic Accounting and Fraud Detection

  Mutiara Karima,  Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta,  Indonesia

  Triyono Triyono,  Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta,  Indonesia

  Fatchan Achyani,  Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta,  Indonesia

  309-329

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  DOI : 10.24269/ekuilibrium.v21i2.2026.pp309-329 Abstract View : 0 PDF downloads: 98

• Sustainable Capital Markets as Exchange Rate Stabilizers: Quantile Evidence on Rupiah Resilience under External Monetary Shocks

  Dwita Sakuntala,  Universitas Pembangunan Panca Budi,  Indonesia

  https://orcid.org/0000-0002-3675-0570

  Suriani Suriani,  Universitas Syiah Kuala,  Indonesia

  https://orcid.org/0000-0002-4937-9141

  Arsyaf Tampubolon,  Universitas Mahkota Tricom Unggul,  Indonesia

  https://orcid.org/0000-0003-2942-8986

  Dewi Mahrani Rangkuty,  Universitas Pembangunan Panca Budi,  Indonesia

  https://orcid.org/0000-0002-4990-7258

  Muhammad Hidayat ,  Universitas Muhammadiyah Riau,  Indonesia

  https://orcid.org/0000-0001-9153-3045

  330-350

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  DOI : 10.24269/ekuilibrium.v21i2.2026.pp330-350 Abstract View : 0 PDF downloads: 86

• Exploring the Economic and Social Determinants of Income Inequality in Indonesia

  Aminuddin Anwar,  Department of Economics, Universitas Islam Indonesia,  Indonesia

  Mustika Noor Mifrahi ,  Department of Economics, Universitas Islam Indonesia,  Indonesia

  351-368

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  DOI : 10.24269/ekuilibrium.v21i2.2026.pp351-368 Abstract View : 0 PDF downloads: 96

• Why Do Future Accountants Stay? Examining the Role of Work–Life Balance and Career Attractiveness in Retention Intentions

  Rima Sundari,  Universitas Logistik dan Bisnis Internasional,  Indonesia

  Muhammad Rizal Satria,  Universitas Logistik dan Bisnis Internasional,  Indonesia

  Mubassiran Mubassiran,  Universiti Teknikal Malaysia Melaka,  Malaysia

  369-388

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  DOI : 10.24269/ekuilibrium.v21i2.2026.pp369-388 Abstract View : 0 PDF downloads: 69

• Islamic Social Finance Ecosystem and Human Development: Panel Evidence from Selected ASEAN Countries

  Almizan Almizan,  UIN Imam Bonjol Padang,  Indonesia

  Seppi Mustion,  STAI Solok Nan Indah,  Indonesia

  Karimaturrizky Syukri Nasution,  Faculty of Economics, Marmara University, İstanbul,  Turkey

  Rana Nurulita Handra,  UIN Imam Bonjol Padang,  Indonesia

  389-403

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  DOI : 10.24269/ekuilibrium.v21i2.2026.pp389-403 Abstract View : 0 PDF downloads: 87

• Nexus of Corporate Marketing Activity and Capital Structure : South East Asia and China

  Anis Marjukah,  Universitas Widya Dharma Klaten,  Indonesia

  Dandang Setyawanti,  Universitas Widya Dharma Klaten,  Indonesia

  Agung Nugroho Jati,  Universitas Widya Dharma Klaten,  Indonesia

  Arif Julianto Sri Nugroho,  Universitas Widya Dharma Klaten,  Indonesia

  Mardanung Patmo Cahjono,  Universitas Widya Dharma Klaten,  Indonesia

  404-423

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  DOI : 10.24269/ekuilibrium.v21i2.2026.pp404-423 Abstract View : 0 PDF downloads: 53

• Sustainability Based MSME Financing Policy Model: Integrating Leadership, Financial Literacy, and Financing Access in East Java

  Andrianto Andrianto,  Universitas Muhammadiyah Lamongan,  Indonesia

  Damis Veri Budianto,  Universitas Muhammadiyah Lamongan,  Indonesia

  424-445

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  DOI : 10.24269/ekuilibrium.v21i2.2026.pp424-445 Abstract View : 0 PDF downloads: 76

• The Impact of Local Budget Efficiency on Sustainable Economic Growth: Panel Data Evidence from Jambi Province, Indonesia

  Irmanelly Irmanelly,  Universitas Muhammadiyah Jambi,  Indonesia

  Asrini Asrini,  Universitas Muhammadiyah Jambi,  Indonesia

  Musnaini Musnaini,  Universitas Jambi,  Indonesia

  Deka Veronica,  Universitas Muhammadiyah Jambi,  Indonesia

  Rian Dani,  Universitas Muhammadiyah Jambi,  Indonesia

  https://orcid.org/0000-0003-1675-4555

  Trie Hierdawati,  Universitas Muhammadiyah Jambi,  Indonesia

  Ria Annisa Putri,  Universitas Jambi,  Indonesia

  Viola Novaryca,  Universitas Muhammadiyah Jambi,  Indonesia

  446-458

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  DOI : 10.24269/ekuilibrium.v21i2.2026.pp446-458 Abstract View : 0 PDF downloads: 82

• Determinants of Managerial Performance: The Mediating Role of Work Ethic in Indonesian Batik MSMEs

  Elin Herlina,  Universitas Galuh,  Indonesia

  https://orcid.org/0000-0002-6230-4988

  Horas Djulius,  Universitas Pasundan,  Indonesia

  https://orcid.org/0000-0001-9928-3722

  Azfahanee Zakaria,  Universiti Teknologi Mara,  Malaysia

  459-475

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  DOI : 10.24269/ekuilibrium.v21i2.2026.pp459-475 Abstract View : 0 PDF downloads: 62

• Digital Strategy and Green Strategy on Business Sustainability: Exploring the Moderating Role of Innovation

  Eni Setyowati,  Universitas Muhammadiyah Surakarta,  Indonesia

  Zana Zein Hardimanto,  Universitas Muhammadiyah Surakarta,  Indonesia

  Dyah Titis Kusuma Wardani,  Universitas Muhammadiyah Yogyakarta,  Indonesia

  Firliana Rizki Ramadhina,  Universitas Muhammadiyah Surakarta,  Indonesia

  476-489

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  DOI : 10.24269/ekuilibrium.v21i2.2026.pp476-489 Abstract View : 0 PDF downloads: 69

• Dynamic Effects and Sectoral Asymmetry of GDP and Wages on National Zakat Revenue in Indonesia

  Heru Kurniawan,  Institut Al Bahjah Cirebon,  Indonesia

  Deyanti Deyanti,  STAI Sayid Sabiq Indramayu,  Indonesia

  Devy Dinda Tribuana,  STAI Sayid Sabiq Indramayu,  Indonesia

  Reza Maulana,  Institut Al Bahjah Cirebon,  Indonesia

  490-511

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  DOI : 10.24269/ekuilibrium.v21i2.2026.pp490-511 Abstract View : 0 PDF downloads: 63

• The Effect of Institutional Quality and ICT on Financial Inclusion: Evidence from OIC Countries

  Rifadli D. Kadir,  Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo,  Indonesia

  Chitra Yuliashri Katili,  Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo,  Indonesia

  Selfia Bintariningtyas,  Faculty of Economics and Business, Sebelas Maret University,  Indonesia

  Yeni Puspita,  Faculty of Social Sciences, Jember University,  Indonesia

  512-529

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  DOI : 10.24269/ekuilibrium.v21i2.2026.pp512-529 Abstract View : 0 PDF downloads: 82

• What Drives Indonesian Youth to Work Abroad? Evidence from Indonesian Provincial Panel Data and Analytic Hierarchy Process

  Alexander Gibson Xaverius Sihotang ,  Faculty Economics & Business, Universitas Sebelas Maret,  Indonesia

  Nurul Istiqomah,  Faculty Economics & Business, Universitas Sebelas Maret,  Indonesia

  Fauziyah Nisa Rahmawati,  Faculty Economics & Business, Universitas Sebelas Maret,  Indonesia

  530-541

  DOI : 10.24269/ekuilibrium.v21i2.2026.pp530-541 Abstract View : 0

• Does Social Capital Drive Economic Performance? Empirical Evidence from Southeast Asia

  Isa Elfianto,  Department of Economics, Universitas Muhammadiyah Yogyakarta,  Indonesia

  Romi Bhakti Hartarto,  Department of Economics, Universitas Muhammadiyah Yogyakarta,  Indonesia

  Endah Saptutyningsih,  Department of Economics, Universitas Muhammadiyah Yogyakarta,  Indonesia

  542-556

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  DOI : 10.24269/ekuilibrium.v21i2.2026.pp542-556 Abstract View : 0 PDF downloads: 67

• The Impact of Montara Compensation on Business Sustainability and The Potential for Increased Profitability Amongst Small-Scale Fishermen in Rote Ndao

  Herly M. Oematan,  Faculty of Economics and Business, Nusa Cendana University,  Indonesia

  Siprianus Tefa,  Faculty of Economics and Business, Nusa Cendana University,  Indonesia

  Maria A. Radjisili,  Faculty of Economics and Business, Nusa Cendana University,  Indonesia

  557-571

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  DOI : 10.24269/ekuilibrium.v21i2.2026.pp557-571 Abstract View : 0 PDF downloads: 61