Articles
706 results
Replacing Final Exams in First-Year Accounting: Reflections on Implementing an Authentic Assessment Task
Hajar Roudaki and Sanja Pupovac
2026-03-30 Volume 20 • Issue 1 • 2026 • 4–24
The Batam Free Trade Zone's Logistics Management Approach in Contrast to the Countries of Eastern Europe
Arjuna Rizaldi, Ady Muzwardi, Oksep Adhayanto and Alexandre de Sousa Guterres
2026-03-30 Volume 20 • Issue 1 • 2026 • 25–38
Business Performance: Does Personal Capability Matter?
Yogi Suprayogi, Dede Kurnia and Senny Luckyardi
2026-03-30 Volume 20 • Issue 1 • 2026 • 39–66
Management Accounting Application Model and Business Strategy: The Context of SMEs in Indonesia
Rahma Wahdiniwaty, Deri Firmansyah, M. Yani Syafei and Marlon Rael Astillero
2026-03-30 Volume 20 • Issue 1 • 2026 • 67–91
Optimizing the Role of Intermediaries in Agricultural Market Share
Ellen Rusliati, Mulyaningrum Mulyaningrum, Erni Rusyani and Ferry Mulyanto
2026-03-30 Volume 20 • Issue 1 • 2026 • 92–103
Intellectual Capital’s Influence on Company Value with Company Performance as an Intermediary Variable: A Study of the Indonesia Stock Exchange (IDX)
Abdul Rohim, Achmad Hilal Akbar Ramadhan, Hadi Sucipto and Widy Taurus Sandy
2026-03-30 Volume 20 • Issue 1 • 2026 • 104–118
Determining Variables that Affect Adaptive Performance: An Empirical Study at BPS-Statistics Indonesia
Permata Sakti, Widya Parimita and Umi Widyastuti
2025-11-30 Volume 19 • Issue 5 • 2025 • 4–27
Mapping and Predicting Capital Structure Efficiency of Sustainable Green MSMEs: Evidence from an emerging country
Deepak Kumar Tripathi, Saurabh Chadha and Ankita Tripathi
2025-11-30 Volume 19 • Issue 5 • 2025 • 28–56
Exploring the "Greenwashing" Phenomenon in the Tourism Business Through a Sustainability Accounting Perspective
Komang Adi Kurniawan Saputra, Putu Ayu Sita Laksmi, Noorliza MD Noordin, Nurul Hidayah, Nyoman Ari Surya Dharmawan and I Gusti Agung Ayu Gita Pritayanti Dinar
2025-11-30 Volume 19 • Issue 5 • 2025 • 57–74
Environmental Legislation, Emissions and Emissions Disclosures – A multinational study
Balakrishnan Charumathi, Luckmika Perera and Habeeb Rahman
2025-11-30 Volume 19 • Issue 5 • 2025 • 75–107
Social Sustainability for Employee Engagement and Belongingness: A Theoretical Analysis
Keshara M De Silva, Chitra De Silva Lokuwaduge and B Charumathi
2025-11-30 Volume 19 • Issue 5 • 2025 • 108–117
A Strategy for Developing an Internal Audit Charter: A Case of State-owned Enterprise in Indonesia
Helianti Utami, Parulian Silaen and Anura De Zoysa
2025-11-30 Volume 19 • Issue 5 • 2025 • 118–147
The Influence of Integrity and Objectivity on APIP Performance in North Maluku Auditors with Moral Reasoning and Time Budget Pressure as Moderating Variables
Rusman Soleman, Irfan Zamzam and Suriana A.R. Mahdi
2025-11-30
Do Position Limits in Single Stock Derivatives Benefit Equity Markets?
Pradiptarathi Panda, Sitikantha Parida, Anjaly Balakrishnan and Latha Chari
2025-11-30 Volume 19 • Issue 5 • 2025 • 148–165
Unmasking Tax Avoidance: How Multinational Corporations in Indonesia's Raw Materials Sector Exploit Loopholes (2018-2022)
Koenta Koerniawan, Ferdio Ghifary Fidhien, Hosam Alden Riyadh, Afidhiena Raisyan Nisa and Alfido Fiqri Arsy Adhiem
2025-11-30 Volume 19 • Issue 5 • 2025 • 166–185
Determinants of Fraud Prevention in Regional Budget Management with Spiritual Intelligence as a Moderator: A Study of the Regional Government of North Maluku
Irfan Zamzam, Nahu Daud and Suriana A.R. Mahdi
2025-11-30 Volume 19 • Issue 5 • 2025 • 186–198
Digital Technologies and the Effectiveness of Green and Blue Finance: Cross-Country Evidence Using Proxy Indicators
Gurinder Singh, Namita Sahay and Ciorstan Smark
2025-10-29 Volume 19 • Issue 4 • 2025 • Global Climate Finance and Technological Architecture: Widening Scope from Green Finance to Blue Finance for Sustainable Businesses and Economies • 1–33
Decomposing Carbon Emissions: LMDI with Country-Specific Insights and Panel Data Analysis
Amit Kumar Singh and Srishti Jain
2025-10-29 Volume 19 • Issue 4 • 2025 • Global Climate Finance and Technological Architecture: Widening Scope from Green Finance to Blue Finance for Sustainable Businesses and Economies • 34–53
Economic Growth and Environmental Sustainability: Analyzing the Dynamics of Greenhouse Gas Emissions in QUAD Countries
Shikha Daga, Miklesh Prasad Yadav, S. Paridhi, Kiran Yadav and Veenu Gupta
2025-10-29 Volume 19 • Issue 4 • 2025 • Global Climate Finance and Technological Architecture: Widening Scope from Green Finance to Blue Finance for Sustainable Businesses and Economies • 56–82
Volatility Spillovers Across Fintech, Digital Economy, and ESG Indices in India: A Quantile Time-Frequency Connectedness Analysis
Monica Singhania, Surabhi Seth and Chanchal Saini
2025-10-29 Volume 19 • Issue 4 • 2025 • Global Climate Finance and Technological Architecture: Widening Scope from Green Finance to Blue Finance for Sustainable Businesses and Economies • 83–110
Sustainable Finance as a Catalyst for Brand Differentiation: A Qualitative Approach
Anam Afaq, Bushra Bushra, Meenu Chaudhary and Seema Sahai
2025-10-29 Volume 19 • Issue 4 • 2025 • Global Climate Finance and Technological Architecture: Widening Scope from Green Finance to Blue Finance for Sustainable Businesses and Economies • 112–137
Do Firm-Specific Factors Matter for ESG Performance Disclosure? Evidence from Environmentally Sensitive Sectors in India
Sushma Maurya, Shweta Nanda and MIM Riyath
2025-10-29 Volume 19 • Issue 4 • 2025 • Global Climate Finance and Technological Architecture: Widening Scope from Green Finance to Blue Finance for Sustainable Businesses and Economies • 140–161
Anecdote of Asymmetry: Analysis of Dependence Structure, Hedging Strategies Between Green Financial Assets and Green Crypto Assets
A Sarath Babu, Ritesh Kumar Dubey, Santanu Mandal and Prince Bhatia
2025-10-29 Volume 19 • Issue 4 • 2025 • Global Climate Finance and Technological Architecture: Widening Scope from Green Finance to Blue Finance for Sustainable Businesses and Economies • 162–184