Vol. 23 No. 1 (2026): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen

Articles

• Environmental, social, and governance performance in tax avoidance: Evidence from Indonesia’s mining and energy sector

  Sri Astuti,  Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Yogyakarta, Yogyakarta,  Indonesia

  Nur Diana,  Department of Accounting, Faculty of Economics and Business, Universitas Islam Malang, Malang,  Indonesia

  Kunti Sunaryo,  Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Yogyakarta, Yogyakarta,  Indonesia

  Indah Kartika Sandy,  Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Yogyakarta, Yogyakarta,  Indonesia

  Dhea Arsinta Yuliana,  Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Yogyakarta, Yogyakarta,  Indonesia

  Heri Susanto,  Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Yogyakarta, Yogyakarta,  Indonesia

  1-22

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  DOI : https://doi.org/10.31106/jema.v23i1.24112
  177

• Why do employees stay despite workplace violence? The roles of job satisfaction and organizational commitment

  Meika Kurnia Puji Rahayu Dyah Anggraeni,  Master of Management Program, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Yogyakarta,  Indonesia

  Lalu Supardin,  Departement of Management, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Yogyakarta,  Indonesia

  Mastura Roni,  Faculty of Business and Management, Universiti Teknologi MARA, Melaka,  Malaysia

  23-54

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  DOI : https://doi.org/10.31106/jema.v23i1.25004
  75

• Digital engagement and healthcare service selection: Insights into young consumers decision-making in the digital era

  Siwi Dyah Ratnasari,  Department of Management, Sekolah Tinggi Ilmu Ekonomi Malangkuçeçwara, Malang; Master of Hospital Management Program, Faculty of Medicine, Universitas Brawijaya, Malang,  Indonesia

  Tita Hariyanti,  Master of Hospital Management Program, Faculty of Medicine, Universitas Brawijaya, Malang,  Indonesia

  Pardiman Pardiman,  Department of Management, Faculty of Economics and Business, Universitas Islam Malang, Malang,  Indonesia

  Nevi Danila,  Department of Finance, College of Business Administration, Prince Sultan University, Riyadh,  Saudi Arabia

  55-83

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  DOI : https://doi.org/10.31106/jema.v23i1.24252
  77

• Revisiting sustainable financial behavior: The distinct roles of financial well-being, mental health, and consumption behavior

  Abelia Fatimah Handayani,  Department of Management, Faculty of Economics and Business, Universitas Islam Nahdlatul Ulama, Jepara,  Indonesia

  Hadi Ismanto,  Department of Management, Faculty of Economics and Business, Universitas Islam Nahdlatul Ulama, Jepara,  Indonesia

  Rabeatul Husna Abdull Rahman,  Faculty of Business and Management, Universiti Teknologi MARA Perlis, Arau,  Malaysia

  23-46

  DOI : https://doi.org/10.31106/jema.v23i1.24989
  161

• Beyond integrity systems: The role of board governance in shaping corporate tax avoidance in global oil and gas companies

  I Nyoman Putra Yasa,  Department of Accounting, Faculty of Economics, Universitas Pendidikan Ganesha, Singaraja,  Indonesia

  Gede Teguh Prasetya Muttiwijaya,  Department of Accounting, Faculty of Economics, Universitas Pendidikan Ganesha, Singaraja,  Indonesia

  Rikky Rundu Padang,  Department of Management, Faculty of Economics, Universitas Pendidikan Ganesha, Singaraja,  Indonesia

  I Dewa Gede Anom Jambe Adnyana,  Department of Accounting, Faculty of Economics, Universitas Pendidikan Ganesha, Singaraja,  Indonesia

  128-160

  DOI : https://doi.org/10.31106/jema.v23i1.25119
  109