Vol. 14 No. 1 (2025): Nominal April 2025

Articles

• Digital Bank Adoption in Indonesia: The Role of Price Value, Perceived Risk, and Intention to Use

  DOI : 10.21831/nominal.v14i1.81941

  Mahendra Adhi Nugroho ⁽¹⁾, Retno Sulistyani ⁽²⁾, Budi Tiara Novitasari ⁽³⁾, Richard Chinomona ⁽⁴⁾

  (1) (Scopus ID: 57188879292) Universitas Negeri Yogyakarta, Indonesia ,

  (2) Universitas Negeri Yogyakarta, Indonesia ,

  (3) Universitas Negeri Yogyakarta, Indonesia ,

  (4) Walter Sisulu University, South Africa

  1-11

  Abstract : 14

  PDF : 14

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  DOI : 10.21831/nominal.v14i1.81941

• Profitability, Leverage, Sales Growth, Political Connections, and Tax Avoidance: Empirical Study on Energy Sector Companies

  DOI : 10.21831/nominal.v14i1.73828

  Anandhiska Arla Nur Ainni ⁽¹⁾, Sri Hastuti ⁽²⁾

  (1) Universitas Pembangunan Nasional "Veteran" Yogyakarta, Indonesia ,

  (2) Universitas Pembangunan Nasional "Veteran" Yogyakarta, Indonesia

  12-24

  Abstract : 10

  PDF : 11

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  DOI : 10.21831/nominal.v14i1.73828

• Analysis of the Role of Spiritual Well-Being on Ethical Judgment Among Accounting Students

  DOI : 10.21831/nominal.v14i1.77030

  Siti Rosdiana ⁽¹⁾, Junaidi Junaidi ⁽²⁾, Suhardi M. Anwar ⁽³⁾, Sahrir Sahrir ⁽⁴⁾

  (1) Universitas Muhammadiyah Palopo, Indonesia ,

  (2) Universitas Muhammadiyah Palopo, Indonesia ,

  (3) Universitas Muhammadiyah Palopo, Indonesia ,

  (4) Universitas Muhammadiyah alopo, Indonesia

  25-41

  Abstract : 6

  PDF : 5

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  DOI : 10.21831/nominal.v14i1.77030

• The Effect of Audit Tenure, Client Importance, and Auditor Specialization on Audit Quality

  DOI : 10.21831/nominal.v14i1.78174

  Muhammad Rifqi Farumi ⁽¹⁾, Nur Khamisah ⁽²⁾

  (1) Faculty of Economics, Universitas Sriwijaya, Indonesia ,

  (2) Faculty of Economics, Universitas Sriwijaya, Indonesia

  42-54

  Abstract : 6

  PDF : 5

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  DOI : 10.21831/nominal.v14i1.78174

• Pengaruh Penerapan E-Billing, Pengetahuan Automatic Exchange of Information (AEoI), dan Pengetahuan Pajak terhadap Kepatuhan Wajib Pajak UMKM

  DOI : 10.21831/nominal.v14i1.76688

  Rifani Sholihah ⁽¹⁾, Amanita Novi Yushita ⁽²⁾

  (1) Universitas Negeri Yogyakarta, Indonesia ,

  (2) Universitas Negeri Yogyakarta, Indonesia

  55-69

  Abstract : 24

  PDF : 16

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  DOI : 10.21831/nominal.v14i1.76688

• Determinasi Penyebab Ketidakberhasilan dalam Pencapaian Opini WTP: Analisis pada Pemerintah Daerah di Indonesia

  DOI : 10.21831/nominal.v14i1.78261

  Tegar Galang Anantha ⁽¹⁾, Henryanto Wijaya ⁽²⁾

  (1) Pendidikan Profesi Akuntansi, Universitas Tarumanagara, Indonesia ,

  (2) Pendidikan Profesi Akuntansi, Universitas Tarumanagara, Indonesia

  70-88

  Abstract : 8

  PDF : 10

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  DOI : 10.21831/nominal.v14i1.78261

• Collaboration-Oriented Culture Towards Sustainability Report Quality: The Role of Competitive Pressure

  DOI : 10.21831/nominal.v14i1.82106

  Atika Atika ⁽¹⁾, Diah Agustina Prihastiwi ⁽²⁾, Putri Aosiliana ⁽³⁾, Fenny Puspitasari ⁽⁴⁾

  (1) Universitas Tidar, Indonesia ,

  (2) Universitas Tidar, Indonesia ,

  (3) Universitas Tidar, Indonesia ,

  (4) Universitas Tidar, Indonesia

  89-100

  Abstract : 4

  PDF : 5

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  DOI : 10.21831/nominal.v14i1.82106

• Predicting Agricultural Product E-Commerce Usage Behavior In Indonesia With Machine Learning Algorithms

  DOI : 10.21831/nominal.v14i1.71565

  Putra Irwandi ⁽¹⁾, Rizki Oktavianto ⁽²⁾, Aulia Adetyaa ⁽³⁾, Sopan Sopian ⁽⁴⁾

  (1) IPB University, Indonesia ,

  (2) Universitas Gadjah Mada, Indonesia ,

  (3) IPB University, Indonesia ,

  (4) IPB University, Indonesia

  101-117

  Abstract : 30

  PDF : 20

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  DOI : 10.21831/nominal.v14i1.71565

• Analisis Perbandingan Kinerja Keuangan Perusahaan Sub Sektor Konstruksi Bangunan Sebelum dan Selama Pandemi Covid-19

  DOI : 10.21831/nominal.v14i1.75132

  Lutfu Ferdinan Prasetya ⁽¹⁾, Warsito Kawedar ⁽²⁾

  (1) Jurusan Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Diponegoro, Indonesia ,

  (2) Jurusan Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Diponegoro, Indonesia

  118-132

  Abstract : 9

  PDF : 8

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  DOI : 10.21831/nominal.v14i1.75132

• Catalyzing Growth: The Interplay of Governance and Market Development in Achieving SDGs

  DOI : 10.21831/nominal.v14i1.78154

  Ardhiani Fadila ⁽¹⁾, Dewi Cahyani Pangestuti ⁽²⁾

  (1) UPN Veteran Jakarta ,

  (2) UPN Veteran Jakarta

  133-149

  Abstract : 24

  PDF : 16

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  DOI : 10.21831/nominal.v14i1.78154