Diterbitkan: Maret 1, 2026

ENVIRONMENTAL PERFORMANCE AS A MEDIATOR BETWEEN CHIEF EXECUTIVE OFFICER CHARACTERISTICS AND FINANCIAL PERFORMANCE

1-14 Salsa Shabrina Ramadianti, Romli Romli
32

PENGARUH PENGUNGKAPAN EMISI GAS RUMAH KACA DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN

15-32 Delisa Lestasi, Baihaqi Baihaqi
39

ENHANCING FISCAL TRANSPARENCY AND ACCOUNTABILITY THROUGH IPSAS IN TIMOR-LESTE

33-46 Brandolinda Estela dos Santos Maia, Nanda Ayu Wijayanti
28

PENGARUH FOMO DAN BIAS EMOSIONAL TERHADAP NIAT INVESTASI SAHAM GENERASI Z PADA MAHASISWA AKUNTANSI UNTAD

47-61 Muhammad Zaidan, Sugianto Sugianto, Abdul Kahar, Muhammad Ilham Pakawaru
46

Efektivitas Proses Audit Di Era Masyarakat 5.0

62-76 Azkia Hariyani, M. Adrian Muluk
28

ENVIRONMENTAL MANAGEMENT ACCOUNTING, GREEN INNOVATION, AND ENVIRONMENTAL PERFORMANCE IN BATIK MSMES

77-92 Cahyaning Fitri Wulan Utami, Marita Kusuma Wardani
26

Peran Pengendalian Internal dalam Mewujudkan Keberlanjutan Keuangan Pemerintah Daerah di Indonesia

93-106 Grayesta Paundanan, Tenripada Tenripada, Latifah Sukmawati Yunia, Andi Chairil Furqan, Fajar Gilang Yudistira
42

KEY DETERMINANTS DRIVING AUDITEE SATISFACTION-TECHNICAL AUDIT DOMINANCE AND RESPONSIVENESS BACKFIRE IN MALUKU

107-121 Theophilia Fina Febrione Leiwakabessy, Trisna Sary Lewaru, Dwi Kriswantini, Hempry Putuhena, M Rifkhi Fauzan
29

MONEY ATTITUDE AND FINANCIAL BEHAVIOR TO SUPPORT THE FINANCIAL WELL-BEING OF SMES IN WEST SUMATRA

122-136 Fivi Anggraini, Nengsih Sri Wahyuni, Yunilma, Nurhuda
15

The Effect of Strategic Planning and Green Finance on BUMDes Sustainability Performance with Human Resource Competence and Innovation Capability as Moderating Variables.

137-153 Reza Septiana Saputri, Yesi Mutia Basri
19

HOW CORPORATE GOVERNANCE AND FINANCIAL POLICY SHAPE FIRM VALUE

171-182 Helis Safitri Purwanti Ningsih, Enni Savitri, Meilda Wiguna
24

DO POLITICAL CONNECTIONS MODERATE GOVERNANCE EFFECTS ON FIRM VALUE?

154-170 Wales Heriadi, Kamaliah Kamaliah, Vera Oktari
34

MANAGEMENT CONTROL SYSTEMS IN ESG-BASED GOVERNANCE: MAPPING RESEARCH STREAMS AND FUTURE DIRECTIONS.

183-197 Halimahtussakdiah Halimahtussakdiah, Eny Wahyuningsih
19

GREEN HUMAN RESOURCE MANAGEMENT, SUSTAINABILITY, AND COMPETITIVE PERFORMANCE IN LQ45 FIRMS

198-214 Karsam Karsam
26

Pengaruh Efektivitas Pemerintah dan Transparansi Anggaran Terhadap Pencapaian SDG 8

215-228 Moh. Rafli, Rahma Masdar, Andi Chairil Furqan, Muhammad Ilham Pakawaru
19

APAKAH PERTUMBUHAN PERUSAHAAN MEMODERASI PRAKTIK KEBERLANJUTAN, KEPEMILIKAN INSTITUSIONAL, DAN KESULITAN KEUANGAN AKIBAT PENGHINDARAN PAJAK PERUSAHAAN?

229-244 Abela Putri Anasyah; Badingatus Solikhah
20

WHEN GOVERNANCE MATTERS: HOW GOOD CORPORATE GOVERNANCE CONDITIONS FINANCIAL DISTRESS IN INDONESIAN BANKS

245-259 Novita Indrawati, Edfan Darlis, Hariadi Yasni
20

AUDIT REPORT LAG UNDER TIGHTENED REGULATIONS: EVIDENCE FROM INDONESIA’S CONSUMER NON-CYCLICALS

257-270 Adrian Handa, Andreas Andreas
35

PREVENTING FRAUD IN LOCAL GOVERNMENT: THE MODERATING ROLE OF INTERNAL CONTROL

271-291 Bangkit Aknico Priyangga, Vince Ratnawati, Taufeni Taufik
21

EXPLAINING EARNINGS MANAGEMENT THROUGH DIGITAL LITERACY, ESG, AND MANAGEMENT DEMOGRAPHICS

292-312 Putri Nabila Musfi
21