Vol. 18 No. 1 (2026): April Edition

Articles

• DIGITAL COMPETENCE AND DATA LITERACY IN FRAUD DETECTION

  Erfan Erfiansyah, Agus Bagianto, Hamiz Al-Qowiyy, Laila Husna

  1-15

  • PDF

• MENTAL ACCOUNTING AND CONSUMPTIVE BEHAVIOR AS DUAL MEDIATORS BETWEEN FINANCIAL LITERACY AND E-MONEY IN FINANCIAL MANAGEMENT

  Enggar Nursasi, Bunyamin Bunyamin

  16-28

  • PDF

• BRIDGING GLOBAL TAX REFORM AND SUSTAINABLE DEVELOPMENT: A BIBLIOMETRIC OVERLAY OF INTERNATIONAL TAXATION LITERATURE

  Kirana Cintyawati, Herlin Tundjung Setijaningsih

  29-47

  • PDF

• PROFITABILITY IMPLICATIONS OF ESG CONTROVERSY MANAGEMENT UNDER FINANCIAL OPACITY IN INDONESIA

  Probowo Erawan Sastroredjo , Tarsisius Renald Suganda, Dorothy Srikandi Halim

  48-66

  • PDF

• SDGs DISCLOSURE DEPENDENCY ON INFORMATION ASYMMETRY TO REDUCE FIRMS’ STOCK VOLATILITY

  Irham Kamil, Erwin Saraswati, Noval Adib

  67-85

  • PDF

• DESIGNING A SUSTAINABILITY REPORTING FRAMEWORK FOR INDONESIAN LOCAL GOVERNMENTS THROUGH STANDARD HARMONIZATION AND STAKEHOLDER VALIDATION

  Khafia Mutia, Darwanis Darwanis, Rahmawaty Rahmawaty, Heru Fahlevi

  86-103

  • PDF

• DOES THE INDEPENDENT BOARD OF COMMISSIONERS MODERATE THE DETERMINANTS INFLUENCING ACCOUNTING CONSERVATISM?

  Ketrine Aurelia Sulina, Herlina Lusmeida

  104-120

  • PDF

• STRATEGIC MANAGEMENT ACCOUNTING AND COMPETITIVE ADVANTAGE: A SCOPUS BIBLIOMETRIC ANALYSIS

  Amira Aulia, Syaiful Rahman Soenaria, Nanny Dewi Tanzil

  121-135

  • PDF

• CEO BUSYNESS AND CLIMATE CHANGE DISCLOSURE: THE ROLE OF CORPORATE GOVERNANCE AND OUTCOME ON FIRM PERFORMANCE

  Budi Chandra, Robin, Fendy Cuandra, Melysa

  136-155

  • PDF

• CARBON EMISSION DISCLOSURE UNDER CEO POWER: THE CONTINGENT ROLE OF FIRM VALUE

  Robby Krisyadi, Elaine, Mariska Ramadana, Hesniati

  156-174

  • PDF