Vol. 23 No. 2 (2026): September
Jurnal Ilmiah Ekonomi dan Bisnis Vol. 23 No. 2 presents a diverse range of studies in economics, accounting, finance, and business management. This issue explores the factors affecting street vendors’ income in Lasinrang Field, Pinrang Regency, as well as the implementation of ISAK 35 at Universitas Lancang Kuning Pekanbaru to promote more transparent financial reporting. It also examines the relationship between fertility and women’s labor force participation in Indonesia, alongside the influence of accounting literacy, financial literacy, and financial technology payments on university students’ financial behavior in Riau Province. Furthermore, the issue discusses the effects of effective tax rates, multinationality, and intangible assets on transfer pricing, as well as the role of management accounting in enhancing the effectiveness of MSME decision-making. Other contributions investigate the determinants of going concern audit opinions among Indonesian manufacturing companies and analyze the effects of asset efficiency and leverage on firm value, with profitability serving as a mediating variable in the consumer non-cyclicals sector. Together, these studies provide valuable insights into contemporary economic and business challenges, offering perspectives for researchers, practitioners, and policymakers.