Vol. 3 No. 1 (2026): BISMA Journal March 2026

DOI: https://doi.org/10.70550/bisma.31
Published: 2026-04-16

Articles

  • Challenges of Implementing EMKM SAK in the Digitalization of MSMEs: A Qualitative Study of Business Actors' Perceptions in the 5.0 Era

    Riska Pradisa, Amiruddin Islami MQ. Baba (Author)
    1-12
    • PDF   Article Views: 257 times | Article Downloads: 73 times
    DOI: https://doi.org/10.70550/bisma.v3i1.199

  • Digital Leadership, Employee Adaptation, and Work Culture in Society 5.0: A Structured Narrative Review Using Structuration Theory

    Iqbal Chendriawan, Lucky Nugroho (Author)
    13-26
    • PDF   Article Views: 204 times | Article Downloads: 48 times
    DOI: https://doi.org/10.70550/bisma.v3i1.278

  • The Effect of Company Size and Independent Commisioner Composition on Carbon Emissions Disclosure Before and After the Carbon Tax Regulation News

    Mawatish Aina Asmi Hasan, Waluyo Waluyo, Yananto Mihadi Putra, Fransisca Listyaningsih Utami (Author)
    27-38
    • PDF   Article Views: 163 times | Article Downloads: 60 times
    DOI: https://doi.org/10.70550/bisma.v3i1.120

  • The Influence of Profitability, Company Size, And Liquidity On Tax Avoidance

    Saeful Anwar, Ronny Andesto (Author)
    39-50
    • PDF   Article Views: 149 times | Article Downloads: 63 times
    DOI: https://doi.org/10.70550/bisma.v3i1.131

  • The Effect of Firm Size, Profitability, and Leverage on Effective Tax Rate: Evidence from Consumer Goods Manufacturing Firms Listed on the Indonesia Stock Exchange (2021–2024)

    Rachmad Dwi Riyanto, Yananto Mihadi Putra (Author)
    51-61
    • PDF   Article Views: 239 times | Article Downloads: 140 times
    DOI: https://doi.org/10.70550/bisma.v3i1.127