Vol 9, No 3 (2026)

October 2026

Table of Contents

Articles

Green Accounting and Intellectual Capital Efficiency as Drivers of Firm Value: Evidence from the Indonesian Mining Sector
Sharleen Ethelind, Herlin Tundjung Setijaningsih
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914-931
Implementing ISO 31000:2018 for Enterprise Risk Management in MSMEs: Evidence from Purworejo Regency, Indonesia
Dwi Irawati, Hesti Respatiningsih, Susi Widjajani
PDF
932-950
Sustainability Disclosure Readiness under PSPK 1 and PSPK 2: Evidence from a Post-Merger Telecommunications Operator
Johana Sekar Ayu Kinasih, Sylvia Veronica Siregar
PDF
951-971
From passive to active: Examining the pedagogical effectiveness of Kahoot! in undergraduate management accounting education
I Gusti Ary Suryawathy, Liem Gai Sin, I Gede Cahyadi Putra, Ni Putu Yuria Mendra
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972-988
Optimizing Production Planning in Cassava-Based Snack MSMEs Using Linear Programming: A Case Study from Pesawaran Regency
Sri Handayani, irmayani Noer, Sri Puji Lestari
PDF
989-1002
Digitalisation, Techno-stressor, and Digital Readiness: Their Effects on Job Stress and MSMEs’ Performance
Khoirul Hikmah, Arief Subiyantoro, Marita Marita, Rifqi Syarif Nasrulloh, Aditya Wardana, Muhammad Ilham Fawwaz
PDF
1003-1022
Market Risk Moderating the Income Smoothing-Firm Value Relationship: Evidence from Indonesia
Santi Yopie, Sari Dewi, Anita Anita, Christina Christina, Hanini Ilyana Che Hashim
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1023-1039
A Double-Edged Sword? Equity Crowdfunding, P2P Lending, and MSME Financial Sustainability: A CIMO-Based Systematic Review
Muhamad Syahwildan, Nugraha Nugraha, Maya Sari, Toni Heryana
PDF
1040-1060
GOOD CORPORATE GOVERNANCE ON DISCLOSURE OF SUSTAINABILITY REPORTS WITH STAKEHOLDER ENGAGEMENT AS A MODERATION VARIABLE
Putu Purnama Dewi, Ni Komang Pebriyanti
PDF
1061-1078
The Influence of Service Innovation, Time Management, and Technology Utilization on Operational Efficiency
Reviandi Reviandi, Sumiati Sumiati, Erdayono Erdayono, Wahidin Wahidin, Ali Sadikin, Yusuf Haidir
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1079-1100
TRADING PSYCHOLOGY AS A MODERATOR: LINKING FINANCIAL LITERACY AND SUBJECTIVE NORMS TO INVESTMENT DECISIONS AMONG GENERATION Z
Aprianto La'Lang Kuddy, Hesti Murwaniputri, Pisi Bethania Titalessy
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1101-1121
Moderating Effect of Inflation Rate on the Relationship between Profitability and Asset Growth on Stock Return of 20 Most Active Stocks by Total Trading Value
Ika Pratiwi Simbolon, Stephen King
PDF
1122-1136
Determinants of Financial Management Behavior: The Role of Financial Knowledge, Financial Attitude, and Income among Banking Frontliner Employees
Yuli Agustina
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1137-1154
Financial Performance and Market Value of Shares in Financial Sector Companies Amid Economic Uncertainty, 2021–2025
Tia Khoerunnisa, Nunung Nurhasanah, Liya Megawati
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1155-1173
Determinants of Profitability in Indonesian Commercial Banks: Financial Ratios and Macroeconomic Fluctuations
Chandra Setiawan, Yasmin Audra Zahra
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1174-1196
Public Asset Optimization and Going-Concern Sustainability of a Regional Water Enterprise: A Springate Model Approach
Ady Setiawan
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1197-1217
The Role of Asset Diversification in Moderating the Influence of Income Smoothing and Signaling on Loan Loss Provisions
Yudi Yudi, Tutik Siswanti
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1218-1232
Determinants of Government Financial Performance: An SDGs-Based Analysis of Revenue and Industrial Value Added
Welly Welly, Muhammad Fahmi, Muhammad Orba Kurniawan, Nanda Adeliyanti
PDF
1233-1251
Managerial Ownership Moderating Financial Determinants of Firm Value in Indonesian Resource Firms
Alfiati Silfi, Andreas Tan, Adhitya Agri Putra, Eka Hariyani
PDF
1252-1270
Human-Enabled Digital Accounting and Cultural Amplification for Financial Reporting Performance
Tutik Siswanti, Dian Wijayanti, Eneng Sugihyanty, Putu Rani Adnyani Asak
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1270-1292
Capital Structure Decisions and ESG Disclosure: Evidence From Energy Sector Companies in Indonesia
Ajeng Tita Nawangsari, Bima Rafly Fachrezzi
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1293-1313
Profitability Determinants: Company Age and Company Size with Managerial Ownership as a Moderator
Wulan Riyadi, Rita Yunita Resmi, Risdayanti Risdayanti, Dhiva Luthfiana Salsabila
PDF
1314-1332
Accountability, Competence, and Political Pressure in Indonesian Public-Sector Audit Quality
Suriana AR Mahdi, Irfan Zamzam, Kasim Sinen, Hina Sidhu
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1333-1350
Does Minimum Investment Capital Matter? Internal Locus of Control and Investment Interest among Generation Z
Ni Made Indah Mentari, Tiara Carina, Ni Luh Gede Putu Purnawati
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1351-166
Why Fraud Risk Does Not Necessarily Lead to Fraud: Moral Justification as the Missing Cognitive Mechanism in Public Organizations
Irfan Zamzam, Suriana Ar AR Mahdi
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1367-1385
Digital Payment Adoption and Satisfaction: A Comparative Study of UPI and E-Wallets in India and Malaysia
Haslindar Ibrahim, Shivaprasad S, Ainul Kamilah binti Zolkiffly, Aina Afrina binti Azhar, Ainul Mardhiah binti Zolkiffly, Ainur Shazmiera binti Ahmad Shabani, Dundesh Kotagi, Valibhasha N, Daisy Mui Hung Kee
PDF
1386-1403
Application of Green Practices and Circular Economy in Culinary SMEs in Bandung City
Ignasia Tiffani, Natalia Christi, Meidila Anggita
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1404-1421
From Parent Company to Platform: How Trust Transfer and Satisfaction Influence Loyalty in Indonesian Digital Banks
Evi Rinawati Simanjuntak, Satya Paramadana, Benrik Anthony, M. Fariduddin Az
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1422-1439
From Cash to Cashless: The Effect of Digital Payment Adoption on Students’ Spending Behaviour in Malaysia and India
Kok Ban Teoh, Rudresh Pandey, Letong Zhang, Yoges Ganesamurthi, Zhaoye Zhu, Jiakuo Zhang, Pradeep Kumar Tripathi, Bhaumik Baijnath, Rishabh Patel, Daisy Mui Hung Kee
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1440-155
The Roles of Fraud Hexagon, Intellectual Capital, and Information Technology in Fraudulent Financial
Febryanti Simon, Patricia Diana
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1456-1477