Skip to main content

Volume 19 • Issue 5 • 2025


Editorial Volume 19 Issue 5

Ciorstan Smark

2025-11-30 Volume 19 • Issue 5 • 2025 • 1–3

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 DeZoysa

2025-11-30 Volume 19 • Issue 5 • 2025 • 118–147

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 (Study on the Regional Government of North Maluku)

Suriana A.R. Mahdi, Irfan Zamzam and Nahu Daud

2025-11-30 Volume 19 • Issue 5 • 2025 • 186–198